Implementation of Sharia Audit: Perception of Sharia Accounting Students
This study aims to explore how students’ perceptions of the application of sharia audits are seen from the issues of the sharia audit framework, the scope of sharia audits, sharia auditor qualifications, and the independence of sharia auditors. The research used survey study methods to obtain qualit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2022-06-01
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| Series: | Journal of Islamic Economic and Business Research |
| Subjects: | |
| Online Access: | https://jiebr.umy.ac.id/index.php/jiebr/article/view/14 |
| _version_ | 1798017307566407680 |
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| author | Novendi Arkham Mubtadi Hendri Hermawan Adinugraha |
| author_facet | Novendi Arkham Mubtadi Hendri Hermawan Adinugraha |
| author_sort | Novendi Arkham Mubtadi |
| collection | DOAJ |
| description | This study aims to explore how students’ perceptions of the application of sharia audits are seen from the issues of the sharia audit framework, the scope of sharia audits, sharia auditor qualifications, and the independence of sharia auditors. The research used survey study methods to obtain qualitative and quantitative data through a descriptive approach, and the data sources were primary data. The population and sample in this study were the 32 Sharia Accounting Students from the Faculty of Islamic Economic and Business, Islamic State Institute of Pekalongan, who took Auditing Concentration (Class of 2018), the data collection method used was a questionnaire. The results of the study concluded that: (1) sharia accounting students have a positive perception of sharia audits viewed from the aspect of the sharia audit framework; (2) students have a positive perception of relating to the perception of sharia audit seen from the aspect of the scope of sharia audits; (3) sharia accounting student have a positive perception of sharia audits viewed from the aspect of sharia auditor qualifications; (4) sharia accounting students have a very positive perception of sharia audits seen from the aspect of sharia auditor independence. Sharia accounting students have a positive perception of sharia auditing from the aspects of the sharia audit framework, the scope of sharia auditing, and the qualifications of sharia auditors, as well as very positive perceptions of the aspects of the independence of sharia auditors. |
| first_indexed | 2024-04-11T16:05:03Z |
| format | Article |
| id | doaj.art-5ae6dd0ce9554e6d8f2a9bb94bd644e7 |
| institution | Directory Open Access Journal |
| issn | 2798-1207 2798-1304 |
| language | English |
| last_indexed | 2024-04-11T16:05:03Z |
| publishDate | 2022-06-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Islamic Economic and Business Research |
| spelling | doaj.art-5ae6dd0ce9554e6d8f2a9bb94bd644e72022-12-22T04:14:52ZengUniversitas Muhammadiyah YogyakartaJournal of Islamic Economic and Business Research2798-12072798-13042022-06-0121152810.18196/jiebr.v2i1.1414Implementation of Sharia Audit: Perception of Sharia Accounting StudentsNovendi Arkham Mubtadi0Hendri Hermawan Adinugraha1Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, IndonesiaUniversitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, IndonesiaThis study aims to explore how students’ perceptions of the application of sharia audits are seen from the issues of the sharia audit framework, the scope of sharia audits, sharia auditor qualifications, and the independence of sharia auditors. The research used survey study methods to obtain qualitative and quantitative data through a descriptive approach, and the data sources were primary data. The population and sample in this study were the 32 Sharia Accounting Students from the Faculty of Islamic Economic and Business, Islamic State Institute of Pekalongan, who took Auditing Concentration (Class of 2018), the data collection method used was a questionnaire. The results of the study concluded that: (1) sharia accounting students have a positive perception of sharia audits viewed from the aspect of the sharia audit framework; (2) students have a positive perception of relating to the perception of sharia audit seen from the aspect of the scope of sharia audits; (3) sharia accounting student have a positive perception of sharia audits viewed from the aspect of sharia auditor qualifications; (4) sharia accounting students have a very positive perception of sharia audits seen from the aspect of sharia auditor independence. Sharia accounting students have a positive perception of sharia auditing from the aspects of the sharia audit framework, the scope of sharia auditing, and the qualifications of sharia auditors, as well as very positive perceptions of the aspects of the independence of sharia auditors.https://jiebr.umy.ac.id/index.php/jiebr/article/view/14sharia audits; perception; sharia accounting |
| spellingShingle | Novendi Arkham Mubtadi Hendri Hermawan Adinugraha Implementation of Sharia Audit: Perception of Sharia Accounting Students Journal of Islamic Economic and Business Research sharia audits; perception; sharia accounting |
| title | Implementation of Sharia Audit: Perception of Sharia Accounting Students |
| title_full | Implementation of Sharia Audit: Perception of Sharia Accounting Students |
| title_fullStr | Implementation of Sharia Audit: Perception of Sharia Accounting Students |
| title_full_unstemmed | Implementation of Sharia Audit: Perception of Sharia Accounting Students |
| title_short | Implementation of Sharia Audit: Perception of Sharia Accounting Students |
| title_sort | implementation of sharia audit perception of sharia accounting students |
| topic | sharia audits; perception; sharia accounting |
| url | https://jiebr.umy.ac.id/index.php/jiebr/article/view/14 |
| work_keys_str_mv | AT novendiarkhammubtadi implementationofshariaauditperceptionofshariaaccountingstudents AT hendrihermawanadinugraha implementationofshariaauditperceptionofshariaaccountingstudents |