ANALYSIS OF PUBLIC ACCOUNTING FIRMS AUDIT QUALITY IN THE PERSPECTIVE OF SHARIA AUDIT

Julfan Saputra, Saparuddin Siregar, Kamilah Kamilah

Abstract


Audit quality determines the suitability of implementation and results that accountable for   public interest. There are concerns regarding audit quality by regulators and investors in public accounting firms since conventional audit quality standards are only at the technical and ethical level. This reserarch aims to build a sharia perspective audit quality model and measure the variables that influence it. A quantitative approach is used to measure research variables.  Structural Equation Modeling-Partial Least Square (SEM-PLS) method was used to analyze research data. SEM-PLS was chosen with its advantages of strong measurement, building structural exploratory variables and being able to model fit research. The research results showed that simultaneously the predictor variables, independence, competence, motivation, time budget pressure, moderated by the religiosity variable, have a significant effect on the sharia audit quality variable. This is proven by the R Square value of 0.873 or 87%, which is a high structural level effect. Partially, only the independence variable has a significant effect on the sharia audit quality variable. Meanwhile, the variables competence and religiosity, motivation and time budget pressure have an influence, but at a structural level, they are low on the quality of sharia audits. In the moderation effect, the religiosity variable moderates the influence of the independence variable on the sharia audit quality variable. This research recommends that it is necessary to increase auditor religiosity which has been proven to have an influence on the quality of sharia audits.


Keywords


Audit Quality, Religiosity, Sharia Audit.

References


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