ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS?
Abstrak – Pentingkah Standar Audit Syariah bagi Auditor? Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah. Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian i...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2024-05-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/17520 |
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| author | Yetri Martika Sari Ridwansyah Ridwansyah Chara Pratami Tidespania Tubarad |
| author_facet | Yetri Martika Sari Ridwansyah Ridwansyah Chara Pratami Tidespania Tubarad |
| author_sort | Yetri Martika Sari |
| collection | DOAJ |
| description | Abstrak – Pentingkah Standar Audit Syariah bagi Auditor?
Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah.
Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melibatkan dewan pengawas syariah, praktisi, akademisi, dan auditor eksternal sebagai informan.
Temuan Utama - Standar audit syariah diperlukan bagi auditor eksternal pada lembaga syariah. Standar ini akan memberikan pedoman untuk melaksanakan audit kepatuhan syariah berdasarkan prinsip-prinsip Islam. Implikasinya, kepercayaan publik akan meningkat.
Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori agensi dalam audit berbasis syariah. Selain itu, penelitian ini menekankan adanya kebutuhan masyarakat terkait jaminan atas kepatuhan syariah yang dilakukan oleh auditor.
Kebaruan Penelitian – Penelitian ini membahas mengenai kebutuhan profesi auditor eksternal di terhadap standar audit syariah eksternal.
Abstract - Are Shariah Auditing Standards Necessary for Auditors?
Main Purpose - The objective of this study is to examine whether specific Islamic auditing standards are needed for external auditors in Islamic banking.
Method - This study uses a qualitative descriptive method. The research involved sharia supervisory boards, practitioners, academics, and external auditors as informants.
Main Findings - Shariah auditing standards are needed for external auditors in Islamic institutions. This standard will provide guidelines for conducting sharia compliance audits based on Islamic principles. The implication is that public trust will increase.
Theory and Practical Implications - This research confirms agency theory in sharia-based auditing. In addition, this research emphasizes the public's need for auditors to ensure sharia compliance.
Novelty - This research discusses the needs of the external auditor profession for external sharia audit standards. |
| format | Article |
| id | doaj-art-4ce039d5e4134003a7fe9210ffd31fe8 |
| institution | OA Journals |
| issn | 2086-7603 2089-5879 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj-art-4ce039d5e4134003a7fe9210ffd31fe82025-08-20T01:56:31ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792024-05-01151829810.21776/ub.jamal.2024.15.1.07725ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS?Yetri Martika Sari0Ridwansyah Ridwansyah1Chara Pratami Tidespania Tubarad2Universitas Islam Negeri Raden IntanUniversitas Islam Negeri Raden IntanUniversiti Teknologi MARAAbstrak – Pentingkah Standar Audit Syariah bagi Auditor? Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah. Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melibatkan dewan pengawas syariah, praktisi, akademisi, dan auditor eksternal sebagai informan. Temuan Utama - Standar audit syariah diperlukan bagi auditor eksternal pada lembaga syariah. Standar ini akan memberikan pedoman untuk melaksanakan audit kepatuhan syariah berdasarkan prinsip-prinsip Islam. Implikasinya, kepercayaan publik akan meningkat. Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori agensi dalam audit berbasis syariah. Selain itu, penelitian ini menekankan adanya kebutuhan masyarakat terkait jaminan atas kepatuhan syariah yang dilakukan oleh auditor. Kebaruan Penelitian – Penelitian ini membahas mengenai kebutuhan profesi auditor eksternal di terhadap standar audit syariah eksternal. Abstract - Are Shariah Auditing Standards Necessary for Auditors? Main Purpose - The objective of this study is to examine whether specific Islamic auditing standards are needed for external auditors in Islamic banking. Method - This study uses a qualitative descriptive method. The research involved sharia supervisory boards, practitioners, academics, and external auditors as informants. Main Findings - Shariah auditing standards are needed for external auditors in Islamic institutions. This standard will provide guidelines for conducting sharia compliance audits based on Islamic principles. The implication is that public trust will increase. Theory and Practical Implications - This research confirms agency theory in sharia-based auditing. In addition, this research emphasizes the public's need for auditors to ensure sharia compliance. Novelty - This research discusses the needs of the external auditor profession for external sharia audit standards.https://jamal.ub.ac.id/index.php/jamal/article/view/17520agency theoryexternal auditors, islamic bankingsharia audit |
| spellingShingle | Yetri Martika Sari Ridwansyah Ridwansyah Chara Pratami Tidespania Tubarad ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? Jurnal Akuntansi Multiparadigma agency theory external auditors, islamic banking sharia audit |
| title | ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? |
| title_full | ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? |
| title_fullStr | ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? |
| title_full_unstemmed | ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? |
| title_short | ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? |
| title_sort | are shariah auditing standards necessary for auditors |
| topic | agency theory external auditors, islamic banking sharia audit |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/17520 |
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