Pengaruh Audit Tenure, Pendidikan Auditor, Pengalaman Auditor dan Fee Audit terhadap Kualitas Audit Syariah (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index pada Tahun 2014-2018)

Rohmah, Fitri and -, Dra. Mujiyati, M.Si (2020) Pengaruh Audit Tenure, Pendidikan Auditor, Pengalaman Auditor dan Fee Audit terhadap Kualitas Audit Syariah (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index pada Tahun 2014-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The quality of sharia audits is the provision of services performed by auditors to uncover financial statements that are free from material misstatements either caused by fraud committed by company managers or the independence of an auditor who audits the financial statements based on Islamic rules and principles. The purpose of this study is to examine the effect of audit tenure, auditor education, auditor experience, and fee audit on the quality of sharia audits in companies listed on the Jakarta Islamic Index. The population used in this study were all companies registered in the Jakarta Islamic Index in 2014-2018. The sampling method is by purposive sampling in accordance with predetermined criteria. The number of samples collected was 47 companies. With the data not included in the criteria or sampling of 33 companies, the acquisition of samples to 14 companies. Data analysis uses logistic regression analysis. The results showed that the coefficient of determination obtained a value of 0.517 which means that 51,7% of the quality of sharia audits is influenced by audit tenure, auditor education, auditor experience and fee audit, while the remaining 48,3% is influenced by other variables outside the study. Partial Test Results show that audit tenure and fee audit has a significant effect on the quality of sharia audits. While auditor education and auditor experience has no significant effect on the quality of sharia audits.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Tenure, Auditor Education, Auditor Experience, Fee audit, Sharia Audit Quality.
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FITRI ROHMAH
Date Deposited:	27 Feb 2020 03:29
Last Modified:	27 Feb 2020 03:29
URI:	http://eprints.ums.ac.id/id/eprint/82040

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