Pengaruh Periode Audit, Pendidikan Auditor, Pengalaman Auditor, Kompetensi Auditor, dan Shariah Compliance terhadap Kualitas Audit Syariah pada Perbankan Syariah di Indonesia Periode 2018 -2021

Abstract

This research aims to examine the influence of audit period, auditor education, auditor experience, auditor competency and sharia compliance on the quality of sharia audits in sharia banking in Indonesia for the 2018-2021 period. The sampling method was purposive sampling so that the total sample was 20 companies with a documentary data collection method. By using multiple linear regression analysis, the results of this study show that partially the auditor's experience and auditor competency have a significant positive effect on the quality of sharia audits. Audit period, auditor education and sharia compliance do not have a significant effect on sharia audit quality. Furthermore, the results of this research show that simultaneously the audit period, auditor education, auditor experience, auditor competency and sharia compliance influence the quality of sharia audits