Analisis Pengaruh Standar Audit Syariah terhadap Kualitas Penyajian Laporan Keuangan Pada Baitul Mal wa Tamwil di Kabupaten Wonogiri

Risky Yuniar Rahmadieni, Ibnu Qizam


Abstract


The purpose of this study was to determine the extent to which the Statement of Islamic Accounting Standards, Sharia Audit, Sharia Supervision, Islamic Corporate Governance, and Islamic Work Ethos affect the Quality of Sharia Financial Statement Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office. This study uses a quantitative approach. Samples were taken by convenience sampling method. The research objects encompass five BMT’s located approximately 10 km away from the Wonogiri Regent's Office which consists of three sub-districts, namely Selogiri, Wonogiri, and Ngadirojo. 35 questioners are processed and analyzed using SPSS Version 23. The variables of interest include 12 PSAK, 16 sharia audit, 8 sharia supervision, 3 ICG, 8 Islamic work ethos and 27 quality indicators of sharia financial report. Based on the results of this study, there are many effects of statement of Islamic accounting standards and Islamic work ethos on the quality presentation of Islamic financial statements. On the other hand, Islamic auditing, sharia supervision, Islamic corporate governance can not affect the quality presentation of sharia financial statements. Simultaneous test, the statement of sharia accounting standards, sharia audits, sharia supervision, Islamic corporate governance and the Islamic work ethos at the same time influence on the quality presentation of the sharia financial report.


Keywords


Syariah Audit, Sharia Supervision, ICG, Islamic Work Ethos and Sharia Financial Report.



DOI: https://doi.org/10.22219/jes.v4i2.9871

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Editorial Office
Departement of Islamic Economics
Faculty of Islamic Studies

University of Muhammadiyah Malang
Jl. Raya Tlogomas No. 246 Malang, East Java, Indonesia

(p)ISSN: 2502-3918; (e)ISSN: 2502-7824

Email: jurnalfalah@umm.ac.id

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