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Academic literature on the topic 'Variable Fee Approach'
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Journal articles on the topic "Variable Fee Approach"
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李照聖, 李照聖. "IFRS 17變動收費法". 月旦會計實務研究 62, № 62 (2023): 081–93. http://dx.doi.org/10.53106/252260962023020062009.
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Hardianto, Dimas Satria, and Permata Wulandari. "Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency." International Journal of Islamic and Middle Eastern Finance and Management 9, no. 2 (2016): 296–311. http://dx.doi.org/10.1108/imefm-01-2015-0003.
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Purpose The aim of this research is to compare the differences of intermediation, fee-based service activity and efficiency of conventional banks vs Islamic banks in Indonesia for the 2011-2013 period. Moreover, this study also includes some control variables to find their effect on the dependent variables. Design/methodology/approach This research uses two methods, namely, stochastic frontier approach and panel data regression. Findings The result indicates that Islamic banks have a higher intermediation ratio, have higher proportion on fee income-to-total operating income and are less efficient. The control variable that has a positively significant effect on intermediation ratio is size; meanwhile, inefficiency and non–loan-earning asset are negatively affecting the intermediation ratio. The control variable that show a positively significant effect on the proportion of fee income-to-total operating income is size; meanwhile, the credit risk variable has no significant effect on the proportion of fee income-to-total operating income. Size and credit risk are the control variables that have a negative relation to efficiency. Originality/value This study has significantly contributed to Indonesian Islamic banking based on which the Islamic banking manager should recognize that the intermediation level, fee-based service activity and efficiency are crucially important in establishing competition and maintaining sustainable Islamic banking.
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BLANCHET-SCALLIET, CHRISTOPHETTE, ETIENNE CHEVALIER, IDRIS KHARROUBI, and THOMAS LIM. "MAX–MIN OPTIMIZATION PROBLEM FOR VARIABLE ANNUITIES PRICING." International Journal of Theoretical and Applied Finance 18, no. 08 (2015): 1550053. http://dx.doi.org/10.1142/s0219024915500533.
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In this paper, we study the valuation of variable annuities for an insurer. We concentrate on two types of these contracts, namely guaranteed minimum death benefits and guaranteed minimum living benefits that allow the insured to withdraw money from the associated account. Here, the price of variable annuities corresponds to a fee, fixed at the beginning of the contract, that is continuously taken from the associated account. We use a utility indifference approach to determine the indifference fee rate. We focus on the worst case for the insurer, assuming that the insured makes the withdrawals that minimize the expected utility of the insurer. To compute this indifference fee rate, we link the utility maximization in the worst case for the insurer to a sequence of maximization and minimization problems that can be computed recursively. This allows to provide an optimal investment strategy for the insurer when the insured follows the worst withdrawal strategy and to compute the indifference fee. We finally explain how to approximate these quantities via the previous results and give numerical illustrations of parameter sensitivity.
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Sudarcun, Sudarcun, Zakiyudin Fikri, and Marlina Marlina. "Pengaruh Realisasi Pajak Kendaraan Bermotor (PKB) Dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) Terhadap Pendapatan Asli Daerah Kabupaten Bangka." Journal of Government Science Studies 2, no. 1 (2023): 22–30. http://dx.doi.org/10.30598/jgssvol2issue1page22-30.
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This study aims to determine the effect of the Realization of Motorized Vehicle Tax (PKB) and Motorized Vehicle Ownership Fee (BBN-KB) on Bangka Regency Regional Original Income. The research method used is quantitative research with an associative approach. The data used are primary data obtained from data on the realization of Motor Vehicle Taxes and Transfer Fees for Motorized Vehicles and the Realization of Local Own Revenue in Bangka Regency. The data analysis technique uses multiple regression with hypothesis testing using the t test and determination test. The results showed that the variable X1 (motor vehicle tax) obtained a significance value of 0.002, less than 0.05. it can be concluded that the variable X1 (Motor Vehicle Tax) has a positive and significant effect on Y (Local Original Income). Likewise, the X2 variable (Motor Vehicle Transfer Fee) obtains a significance value or Prob of 0.000 less than <0.05 (5%), the X2 variable (Motor Vehicle Transfer Fee) has a positive and significant effect on Y (Regional Original Income) ). Based on the results of the F test, it shows that the effect of X1 and X2 simultaneously on Y is 0.000, less than <0.05 and the calculated F value of 330,749 is greater than F table 5.75. this means that there is an effect of X1 and X2 simultaneously (simultaneously) on Y (Regional Own Revenue. The test results terminate in the R-squared value of 0.994 (99.4%) which means that the variables X1 (Motor Vehicle Tax) and X2 (motorized vehicle transfer fee) affect the Y variable (local original income) by 99.4%, the remaining 1.6% is influenced by other variables not included in the model.The conclusion is that the realization of motorized vehicle taxes and transfer of title fees has a significant effect on regional original income in Bangka Regency.
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Chun, Hong Min, and Chang Seop Rhee. "Analyst Coverage And Audit Efforts: Empirical Approach To Audit Hours." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 795. http://dx.doi.org/10.19030/jabr.v31i3.9203.
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This study investigates the effect of financial analyst coverage on audit efforts by examining the association between the number of analyst followings and audit hours. Existing literatures report that there are inconsistent results between analyst coverage and audit efforts, and most studies used audit fee as a proxy for audit efforts. However, audit fee may cause measurement error. We consider that audit hour is a better proxy for measuring audit efforts than audit fee because practically auditors are less likely to charge extra audit fee for their additional efforts in competitive audit market. Also, after audit engagement contract, the amount of audit fee is almost fixed. Thus, it cannot reflect variable auditors decision whether inputting additional efforts or not during audit service. Intuitively, audit hours are more accurate measure of audit efforts as long as it indicates how much hours auditors work. For the above reasons, we use unique dataset of audit hours in Korea. We find that analyst coverage is positively associated with audit hour. This means auditors make more efforts on their audit service in case of greater analyst following, and they crucially consider reputational damage from audit failure when they provide audit services to their clients with great analyst following. Next, we still observe positive relation in both pre and post global financial crisis periods. Lastly, we find that BIG4 auditors are more concerned about reputational loss than Non-Big4 in case of greater analyst following.
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Han, Yichen, Dongchen Li, Kun Fan, Jiaxin Wan, and Luyan Li. "Valuation of a Mixture of GMIB and GMDB Variable Annuity." Mathematics 12, no. 3 (2024): 441. http://dx.doi.org/10.3390/math12030441.
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The Guaranteed Minimum Income Benefit (GMIB) and Guaranteed Minimum Death Benefit (GMDB) are options that may be included at the inception of a variable annuity (VA) contract. In exchange for small fees charged by the insurer, they give the policyholder a right to receive a guaranteed minimum level of annuity payment (GMIB) and a guaranteed minimum level of payment when the policyholder dies (GMDB), respectively. A combination of these two options may be attractive since it protects the policyholder’s investment from potential poor market behavior as well as mortality risk during the accumulation phase. This study examined the pricing of a composite variable annuity incorporating both the GMIB and GMDB options (a Guaranteed Minimum Income–Death Benefit, notated GMIDB). We used a non-arbitrage valuation method, decomposed the GMIDB value into two parts, and derived an analytical pricing formula based on a constant fee structure. The formula can be used to determine the fair fee to be charged. We conducted comprehensive sensitivity analyses on critical parameters to determine what drives the value of a GMIDB option. Our approach offers a simple and deterministic way to price a VA embedded with the GMIDB option. Our numerical findings suggested that the annuity conversion rate, age of the policyholder, and volatility of risky investments are significant in the valuation of a GMIDB option.
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Mulyani Rizki. "PENGARUH BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH MELAKUKAN GADAI EMAS DIPEGADAIAN SYARIAH." Jurnal Ekonomi Bisnis dan Akuntansi 1, no. 3 (2021): 44–50. http://dx.doi.org/10.55606/jebaku.v1i3.88.
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Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.
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Ahmad, Hamzah, Hajering Hajering, Muslim Muslim, and Alma Pratiwi. "Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional." Widya Akuntansi dan Keuangan 2, no. 2 (2020): 87–101. http://dx.doi.org/10.32795/widyaakuntansi.v2i2.907.
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This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality
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Baharuddin, Darmawati, and Ikhsan Alwi Ansar. "PENGARUH KOMPETENSI, INDEPENDENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI MAKASSAR." PARADOKS : Jurnal Ilmu Ekonomi 2, no. 1 (2019): 50–60. http://dx.doi.org/10.33096/paradoks.v2i1.111.
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The aim of this study is to examine the effects of competence, independence, and fee audit through audit quality of Public Accountant Firm in Makassar. Data used is a primary data in form of quistionaire distribution through auditors of current public accountant firm. Quistionare distributed through respondents is 42 and returned questionaire is 40. This study uses quantitative approach and multiple linear regression. This study also use classic assumption test and hypotesis test in which t statistic test and F statistic test used. The results of this study show that simultanously and Partially variable of competence, independence, and fee audit affect positively through audit quality.
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Odum, Augustine Nwekemezie, and Egbunike Francis Chinedu. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.78.
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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of Multinomial Probit Regression (MPR) analysis in X-raying the data. Empirical evidence shows that there is a significant positive relationship between firm size and choice of external auditor’s selection for the big four audit firms of KPMG and Deloitte. The study also provides a revelation that the relationship between the variable of firm size is negative and statistically significant with audit firm of Price Water House Coopers (PWC). The research work carefully recommends that global brand companies in Nigeria with interest to hire audit services of Deloitte and KPMG must ensure that its total asset is significantly large. But suffice to state here that this may not apply to the audit firm of Price Water House Copper Corporation where the variable of audit fee is a significant determinant in the quest for employing it audit services.