Record Details

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM PELAKSANAAN SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (LKS)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM PELAKSANAAN SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (LKS)
 
Creator Putri, Yunita Raj Alfan
Hidayati, Nur
 
Description ABSTRACT The purpose of this study was to determine the effect of auditor competency, and auditor independence in sharia compliance in Public Accountant Office (KAP) registered in Malang. This study uses a type of quantitative research. Sampling in this study used the convenience sampling method. The sampling technique is based on the availability of elements and the ease of obtaining them. So that a sample of 56 respondents was obtained. Data analysis in this study multiple linear regression models using SPSS. In this study it shows that the influence of independence of competencies affects sharia compliance. Based on the results of hypothesis testing, simultaneously showing that simultaneous Auditor Competence and Auditor Independence has an effect on Sharia Compliance (Sharia Compliance). Partially it shows that Auditor Competence and Auditor Independence affect Sharia Compliance (Sharia Compliance). In this study shows the competence and independence of auditors who apply simultaneously to sharia compliance.Keywords : Auditor Competency, Auditor Independence, Sharia Compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4084
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4084/3555
 
Rights Copyright (c) 2019 Jurnal Ilmiah Riset Akuntansi