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Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Utama, Fikri Rizki; Juniyanto, Endri; Fatriansyah, Alif Ilham Akbar
Budgeting: Jurnal Akuntansi Syariah Vol 5 No 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
Endri Juniyanto The Effect of Contributions Income, Claims Expense and Investments Return on Asset Growth in Sharia Insurance Companies (Islamic General and Life Insurance Company 2016-2020 Period) Juniyanto, Endri; Sari , Ermina
International Journal of Economics, Business, and Entrepreneurship Vol 5 No 1 (2022): IJEBE January - June 2022
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v5i1.209

Abstract

This research is important to do considering the assets of the insurance company to finance the existing performance in the insurance. This research was conducted based on the statistics of Islamic insurance companies in Indonesia in the last 3 years (2016 – 2020). By using a sampling technique using purposive sampling, the final sample is 13 samples of companies with a total of 65 samples of observation. Data analysis using multiple linear regression test. The results of the study indicate that: (1) Contribution Income has a positive effect on the growth of Islamic insurance assets. (2) Claims Expense to harm the growth of Islamic insurance assets. (3) Investment Return harms the growth of Islamic insurance assets.