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Positive Impact of Audit Quality on Sharia Banks

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

DOI
10.22373/ekobis.v8i1.23490
ISSN
2579-7042
Published
2024-06-23
Publisher
Universitas Islam Negeri Ar-Raniry Banda Aceh
Language
eng

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 130 co-authorship links · 2 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Muria Kudus University
  • Udayana University
  • Satya Wacana Christian University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Evy IskandarAffiliation unknown2
Inayatillah DjakfarAffiliation unknown2
Azharsyah IbrahimAffiliation unknown2
Ayumiati AyumiatiAffiliation unknown2
Cut Lisa Nun ZikirAffiliation unknown2
Syafiul MuzidMuria Kudus University1
Muhammad Taufiq HidayatMuria Kudus University1
Khadijah Binti Mohd Khambali @ HambaliAffiliation unknown1
Muhammad FauziUdayana University1
Lesis AndreAffiliation unknown1
Josanti NurhidayahAffiliation unknown1
Syahrul GafurAffiliation unknown1
Atina HusnaAffiliation unknown1
Rita MeriAffiliation unknown1
DaniahAffiliation unknown1
Edo PutraAffiliation unknown1
Meta Yupitri ZoningsihAffiliation unknown1
Aqilla TunnaziaAffiliation unknown1
Endang SukinahAffiliation unknown1
Debi Kumala PutraAffiliation unknown1
Saudatul FitriAffiliation unknown1
Muna DahliaAffiliation unknown1
Evangs MailoaSatya Wacana Christian University1
Isnaliana IsnalianaAffiliation unknown1
Muksal MuksalAffiliation unknown1
Muizatul AspiraAffiliation unknown1
shafia marzatiAffiliation unknown1
AyumiatiAffiliation unknown1
Nining Puji RahayuAffiliation unknown1
Lailatussaadah LailatussaadahAffiliation unknown1
Sri MutiaAffiliation unknown1
Salma HayatiAffiliation unknown1
Cut Intan HayatiAffiliation unknown1
Wildan SyakuraAffiliation unknown1
faris auliaAffiliation unknown1
Nurraiyana AnadilaAffiliation unknown1
Riski Walidaini UlfaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/ekobis/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<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>