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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Proceeding of The International Conference on Economics and Business The Es Accounting and Finance
Nina Andriany Nasution
Universitas Pembangunan Panca Budi
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi Islam

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Kualitas Audit Syariah Dalam Meningkatkan Kinerja Keuangan Bank Umum Syariah Nina Andriany Nasution
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4548

Abstract

Sharia audit quality which includes Sharia Accounting Standards (SAS), Standard Operating Procedures (SOP), Internal Audit Competence and External Audit Independence can support the improvement of Islamic financial performance consisting of CAR, NPF, ROA, FDR and BOPO. This shows the continuity of sharia compliance and professionalization provided by the quality of sharia audits according to sharia accounting standards and following sharia standard operating procedures to improve the financial performance of Islamic commercial banks by assessing the profitability, liquidity and investment of Islamic commercial banks. The purpose of this study is to analyze the quality of sharia audits in improving the financial performance of Islamic commercial banks. The method used in this research is quantitative descriptive method with analysis techniques using the SEM (Structural Equation Modeling) method with secondary data sources from Islamic Banking Statistics. The results of this study indicate that there is an effect of sharia audit quality on improving the financial performance of Islamic commercial banks.
Co-Authors Armalita Oktari Fitri Yani Panggabean Hani Giofani Lumbantoruan Khairani Agustin Murnihati Murnihati Vina Arnita Widya Sari