KAJIAN TEORITIK PERILAKU AKUNTAN BERBASIS STANDAR GOOD CORPORATE GOVERNANCE (GCG) DI PERBANKAN SYARIAH DI KOTA MALANG

Siti Zubaidah

Abstract


This study aims at long-term to analyze the behavior of accountants based on Good Corporate
Governance (GCG) standard in Sharia Banking. The specific target you want to achieve is to map
the accountant’s behavior profile. The method used to achieve this goal is by using descriptive
analysis. This study uses accountant respondents are all independent auditors who work at
Public Accounting Firm (KAP) located in the city of Malang. The sampling technique uses judgment sampling which is one of the purposive sampling. Judgment sampling is to select a sample
based on an assessment of some characteristics of sample members that are tailored to the
intent of the researcher. Characteristics of this study sample is the auditor KAP in the city of
Malang who has had experience working as an auditor in Islamic banking at least 1 year. Data
were collected through questionnaire and analyzed by descriptive method which describe and
explain about behavior of accountant in syariah banking. The results of this study indicate the
concept or formulation of the accountant’s behavior in conducting audits and a set of useful
knowledge to enrich the scientific field of Islamic accounting (transparency), accountability,
responsibility, professionalism and fairness.
Keywords:Accountant behavior, GCG, sharia banking.


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DOI: https://doi.org/10.22219/jrak.v7i2.18

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