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Positive Impact of Audit Quality on Sharia Banks

EKOBIS Syariah · Vol. 8 No. 1 (2024) · hlm. 27–33

DOI
10.22373/ekobis.v8i1.23490
ISSN
2579-7042
Terbit
2024-06-23
Penerbit
Universitas Islam Negeri Ar-Raniry Banda Aceh
Bahasa
eng

Abstrak

Sharia banking can thrive by using the company's financial success, which is closely aligned with the audit process. The purpose of the audit task is to acquire evidence and assess it impartially to determine if the audit criteria are satisfied, so ensuring a high-quality audit and preventing fraud. Subsequently, a study was conducted to ascertain the influence of ethical factors and auditor expertise on the level of audit excellence in the financial statements of Islamic banks in Banda Aceh. The research employed a quantitative approach, utilizing the multiple linear regression model for data analysis. The primary data was collected through a questionnaire and processed using IBM Statistics to test statistical hypotheses. The study findings indicate that both ethical factors and audit experience have a favorable influence on the quality of audits conducted by Islamic institutions.

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24 penulis · 47 tautan kepenulisan bersama · 12 lintas organisasi

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  • Universitas Islam Negeri Ar-Raniry
  • University of Brawijaya
  • Universitas Syiah Kuala
  • Tokyo International University
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  • Organisasi berbeda
  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Evy IskandarUniversitas Islam Negeri Ar-Raniry2
Inayatillah DjakfarUniversitas Islam Negeri Ar-Raniry2
Azharsyah IbrahimUniversitas Islam Negeri Ar-Raniry1
Muna DahliaAfiliasi tidak diketahui1
shafia marzatiAfiliasi tidak diketahui1
Shafia MarzatiUniversitas Islam Negeri Ar-Raniry1
AyumiatiUniversitas Islam Negeri Ar-Raniry1
Nining Puji RahayuUniversitas Islam Negeri Ar-Raniry1
Muhammad ArifinUniversitas Islam Negeri Ar-Raniry1
Cut Lisa Nun ZikirUniversitas Islam Negeri Ar-Raniry1
Wildan SyakuraUniversitas Islam Negeri Ar-Raniry1
Ayumiati AyumiatiUniversitas Islam Negeri Ar-Raniry1
Faris AuliaUniversitas Islam Negeri Ar-Raniry1
Nurraiyana AnadilaUniversitas Islam Negeri Ar-Raniry1
Riski Walidaini UlfaUniversitas Islam Negeri Ar-Raniry1
Indira Arsy PutriUniversitas Islam Negeri Ar-Raniry1
Agus SumanUniversity of Brawijaya1
Muhammad Lutfi RizaldiUniversity of Brawijaya1
Marlina EkawatyUniversity of Brawijaya1
Lukman HakimUniversitas Syiah Kuala1
Nasywa ZhahirahTokyo International University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/ekobis/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Positive Impact of Audit Quality on Sharia Banks</dc:title>
	<dc:creator xml:lang="en">Arifin, Muhammad</dc:creator>
	<dc:creator xml:lang="en">Riza, Akmal</dc:creator>
	<dc:creator xml:lang="en">Ksrisya, Vira Clarissa</dc:creator>
	<dc:subject xml:lang="en">Auditing Experience</dc:subject>
	<dc:subject xml:lang="en">Audit Ethic</dc:subject>
	<dc:subject xml:lang="en">Audit Quality</dc:subject>
	<dc:subject xml:lang="en">Islamic Bank</dc:subject>
	<dc:description xml:lang="en">Sharia banking can thrive by using the company's financial success, which is closely aligned with the audit process. The purpose of the audit task is to acquire evidence and assess it impartially to determine if the audit criteria are satisfied, so ensuring a high-quality audit and preventing fraud. Subsequently, a study was conducted to ascertain the influence of ethical factors and auditor expertise on the level of audit excellence in the financial statements of Islamic banks in Banda Aceh. The research employed a quantitative approach, utilizing the multiple linear regression model for data analysis. The primary data was collected through a questionnaire and processed using IBM Statistics to test statistical hypotheses. The study findings indicate that both ethical factors and audit experience have a favorable influence on the quality of audits conducted by Islamic institutions.</dc:description>
	<dc:publisher xml:lang="en">Universitas Islam Negeri Ar-Raniry Banda Aceh</dc:publisher>
	<dc:date>2024-06-23</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.ar-raniry.ac.id/index.php/ekobis/article/view/23490</dc:identifier>
	<dc:identifier>10.22373/ekobis.v8i1.23490</dc:identifier>
	<dc:source xml:lang="en">EKOBIS Syariah; Vol. 8 No. 1 (2024); 27-33</dc:source>
	<dc:source>2579-7042</dc:source>
	<dc:source>10.22373/ekobis.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.ar-raniry.ac.id/index.php/ekobis/article/view/23490/pdf</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Muhammad Arifin</dc:rights>
</oai_dc:dc>