http://ir.bdu.edu.et/handle/123456789/5 2026-09-09T00:32:28Z http://ir.bdu.edu.et/handle/123456789/17337 A Thesis Submitted In Partial Fulfillment of The Requirement Of Masters Degree In Accounting And Auditing Mengistu, Tigist The purpose of this study is to investigate factors affecting tax audit effectiveness in Amhara region tax auditors. The study aims to examine the statistical significance between factors and tax audit effectiveness. The study adopted quantitative method of research to test a series research hypothesis. Specifically, the study used survey of questionnaire of revenue authority tax auditors’ response. Simple random sampling technique was employed based on nature of the target population. Then, tax auditors were selected based on simple random sampling and lottery method respectively. Consequently, the study selected a sample of 79 with the total of 162 target population. Data was then analyzed on quantitative basis using Pearson's correlation, multiple regression analysis and descriptive statistics. Based on the findings of the analysis is strongly significant positive relationship among Organizational setting, top management support, auditee attribute, organizational independence and tax audit effectiveness. Hence auditee attribute, organizational independence, organizational setting, and top management support play significant role on the improvement of tax audit effectiveness, Amhara National Regional State Revenue Authority should be focused on that predictor. 2018-01-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17294 Determinants of Financial Sustainability of Saving and Credit Cooperatives in Amhara Region Mersha, Muhamed This study investigated the determinants affecting financial sustainability of SACCO’s in Amhara region. A fixed effect regression model was used in the investigation. Sixteen SACCO’s were taken as a sample. The researcher used a purposive sampling technique. The data covered from the period 2017-2022 were used for analysis. The data was collected from Amhara National Regional state of cooperative promotion Agency Bureau. A Balanced longitudinal/panel secondary data set were used in this study. To realize the stated objective quantitative approach and explanatory design were employed. The analysis revealed that SACCO’s in Amhara region are financially sustainable. The fixed effect model result shows that deposit mobilization, number of active borrowers, and loans intensity has a statistically significant and positive effect on the financial sustainability of SACCO’s, while leverage, size of Sacco’s and management efficiency has a statistically significant and negative effect on SACCO’s financial sustainability. Finally, the study suggests that SACCO’s in Amhara region should perform their conventional activities such as saving mobilization and credit provision properly to be financially healthy. 2023-06-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17293 Determinants of Ethiopian Insurance Companies Biadgelegne, Kassaye Profitability is a situation in which an entity is generating a profit. Profitability arises when the aggregate amount of revenue is greater than the aggregate amount of expenses in a reporting period. The primary goal of this study was to empirically investigate the determinants factors of insurance company profitability in Ethiopian. A fixed effect regression model was use in the investigation. Ten insurance companies were taken as a sample. The researcher used a purposive sampling technique to select those Ten Ethiopian insurance companies. The data covers from the period 2013-2022 were used for analysis. The data was collected from national banks of Ethiopia, annual report of each insurance company and World Bank data. A Balanced longitudinal/panel secondary data set were used in this study. Also, Explanatory research design, quantitative research approach and positivism paradigm were employed to examine the effect of explanatory variables (size of the company, age of the company, tangibility of asset, equity ratio, liquidity ratio, cost efficiency, combined ratio, interest rate and inflation). The major findings of the study revealed that interest rate and combined ratio negative and statistically significant effect on Ethiopian insurance company profitability. Inflation rate has negative and insignificant effect on profitability of insurance company. Whereas age of the company, tangibility of asset, equity ratio, cost efficiency has positive and significant effect on Ethiopian insurance company profitability. Finally company size has positive and insignificant effect on profitability of insurance company. 2023-06-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/17292 Determinants of Capital Structure on Insurance Companies: The Case Of In Ethiopia Belew, Haymanot Insurance companies now play a significant role in the growth of financial services, which ultimately leads to the overall success of the economy. The study's major goal was to look at the factors that influence the capital structure of insurance companies in Ethiopia over an eleven-year period. Despite numerous previous studies on the factors that influence capital structure, the question of what factors define the optimal financing mix for maximizing a company's value remains the most contentious in corporate finance. As a result, this research aimed to bridge the gap by examining the capital structure determinants of Ethiopian insurance companies. Six firm-level explanatory variables (profitability, tangibility, firm size, growth, business risk, and age) and two macro-level factors (GDP and inflation) were selected and regressed against the leverage (debt to asset ratio). As regards this study, it used a quantitative research approach, an explanatory research design, and a descriptive research design. This study used secondary data types that audited financial statements used. The data required for the variables was collected from the national bank of Ethiopia and the World Bank, which purposively selected 10 sample insurance companies in Ethiopia. The analysis of the study was conducted using multiple leaner regressions based on descriptive and inferential statistics on insurance companies over the study period of 2012–2022 G.C. In the same manner, the study used a random effect regression model. The major finding of the study was that growth opportunity, business risk, firm size, and inflation variables are positively and statistically significant determinates of the capital structure. Among these, profitability and tangibility variables are negatively and statistically significant at a 5% level. Conversely, gross domestic product has a positive relationship with leverage, and the age of the firms’ variables has a negative relationship with leverage. However, the strength of the variables, both age and gross domestic product, is insignificant at a 5% significance level. The study recommended that in determining and properly measuring the influence of those significant variables on leverage in order to set the most influential theory of pecking order theory, great attention be paid to decision-making and maximizing their firms' value. 2023-06-01T00:00:00Z