Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia
This study aims to identify and examine the differences between the practice of shariah auditing and conventional auditing. In theory, the practice of shariah auditing and conventional auditing is very different. There is added value regarding Sharia principles in the examination of sharia audit rep...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Merdeka Malang
2021-08-01
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| Series: | AFRE (Accounting and Financial Review) |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/afr/article/view/5642 |
| _version_ | 1818547205810683904 |
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| author | Normalita Indah Fitriyani Yefta Andi Kusnugroho |
| author_facet | Normalita Indah Fitriyani Yefta Andi Kusnugroho |
| author_sort | Normalita Indah Fitriyani |
| collection | DOAJ |
| description | This study aims to identify and examine the differences between the practice of shariah auditing and conventional auditing. In theory, the practice of shariah auditing and conventional auditing is very different. There is added value regarding Sharia principles in the examination of sharia audit reports. The research method used is quantitative with primary data collection using a questionnaire. This research was conducted to test the data using the Mann Whitney Test. The results of the study indicate that respondents still think that the practice of sharia auditing and conventional auditing is the same and no different. It is hoped that the research can provide an overview of the practice of sharia auditing and conventional auditing.
Penelitian ini bertujuan untuk mengetahui dan menguji perbedaan antara praktik audit syariah dan audit konvensional.Secara teori praktik audit syariah dan audit konvensional ini sangatlah berbeda. Adanya nilai tambah mengenai prinsip-prinsip Syariah dalam pemeriksaan laporan audit syariah. Metode penelitian yang digunakan kuantitatif dengan pengambilan data primer yaitu menggunakan kuisoner. Penelitian ini dilakukan pengujian data menggunakan Uji Mann Whitney. Hasil penelitian menunjukkan bahwa responden masih menganggap jika praktik audit syariah dan audit konvensional adalah sama tidak berbeda. DIharapkan dengan adanya penelitian dapat memberi gambaran mengenai praktik audit syariah dan audit konvensional.
DOI: https://doi.org/10.26905/afr.v4i1.5642 |
| first_indexed | 2024-12-12T08:03:40Z |
| format | Article |
| id | doaj.art-0a781f27c5544f56a110e3e308d71cba |
| institution | Directory Open Access Journal |
| issn | 2598-7763 2598-7771 |
| language | English |
| last_indexed | 2024-12-12T08:03:40Z |
| publishDate | 2021-08-01 |
| publisher | University of Merdeka Malang |
| record_format | Article |
| series | AFRE (Accounting and Financial Review) |
| spelling | doaj.art-0a781f27c5544f56a110e3e308d71cba2022-12-22T00:32:03ZengUniversity of Merdeka MalangAFRE (Accounting and Financial Review)2598-77632598-77712021-08-014113714510.26905/afr.v4i1.56422771Audit Syariah dan Audit Konvensional: Bukti Empiris Di IndonesiaNormalita Indah Fitriyani0Yefta Andi Kusnugroho1Universitas Kristen Satya WacanaJurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana (UKSW) SalatigaThis study aims to identify and examine the differences between the practice of shariah auditing and conventional auditing. In theory, the practice of shariah auditing and conventional auditing is very different. There is added value regarding Sharia principles in the examination of sharia audit reports. The research method used is quantitative with primary data collection using a questionnaire. This research was conducted to test the data using the Mann Whitney Test. The results of the study indicate that respondents still think that the practice of sharia auditing and conventional auditing is the same and no different. It is hoped that the research can provide an overview of the practice of sharia auditing and conventional auditing. Penelitian ini bertujuan untuk mengetahui dan menguji perbedaan antara praktik audit syariah dan audit konvensional.Secara teori praktik audit syariah dan audit konvensional ini sangatlah berbeda. Adanya nilai tambah mengenai prinsip-prinsip Syariah dalam pemeriksaan laporan audit syariah. Metode penelitian yang digunakan kuantitatif dengan pengambilan data primer yaitu menggunakan kuisoner. Penelitian ini dilakukan pengujian data menggunakan Uji Mann Whitney. Hasil penelitian menunjukkan bahwa responden masih menganggap jika praktik audit syariah dan audit konvensional adalah sama tidak berbeda. DIharapkan dengan adanya penelitian dapat memberi gambaran mengenai praktik audit syariah dan audit konvensional. DOI: https://doi.org/10.26905/afr.v4i1.5642https://jurnal.unmer.ac.id/index.php/afr/article/view/5642auditor, conventional audit, and sharia audit |
| spellingShingle | Normalita Indah Fitriyani Yefta Andi Kusnugroho Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia AFRE (Accounting and Financial Review) auditor, conventional audit, and sharia audit |
| title | Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia |
| title_full | Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia |
| title_fullStr | Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia |
| title_full_unstemmed | Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia |
| title_short | Audit Syariah dan Audit Konvensional: Bukti Empiris Di Indonesia |
| title_sort | audit syariah dan audit konvensional bukti empiris di indonesia |
| topic | auditor, conventional audit, and sharia audit |
| url | https://jurnal.unmer.ac.id/index.php/afr/article/view/5642 |
| work_keys_str_mv | AT normalitaindahfitriyani auditsyariahdanauditkonvensionalbuktiempirisdiindonesia AT yeftaandikusnugroho auditsyariahdanauditkonvensionalbuktiempirisdiindonesia |