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All Journal Jurnal Masyarakat Madani Indonesia Journal of Psychology and Social Sciences IEB: Journal of Islamic Economics and Business
Yoga Aji Nugraha
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Neuroscience Public Health Social Sciences

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Journal : IEB: Journal of Islamic Economics and Business

 1 
QUALITY AUDIT MEDIATION ON TENURE AUDIT AND FIRM SIZE OF DELAY AUDIT IN ISLAMIC COMMERCIAL BANKS Fernando Africano; Billy Dewantara; Yoga Aji Nugraha; Abi Burhan
Journal Of Islamic Ekonomic and Business Vol 2 No 1 (2023): IEB Journal of Islamic Economics and Busines
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v2i1.16949

Abstract

This study aims to determine the effect on tenure audit and Firm Size of delay audit mediated by quality audit in Islamic commercial banks for 2015-2019. The population includes up to 14 Islamic Commercial Banks and spans the years 2015–2019. 13 banks were included in the research sample, which was selected using a purposive sampling technique and a few criteria. Path Analysis using IBM SPSS is used for data analysis in research. The results of this study indicate that tenure audit and firm size have no direct effect on delay audit. Meanwhile, quality audit directly affects delayed audit. Tenure audit and Firm Size affect the quality of audit. Quality audit in this study can mediate full mediation of the relationship between tenure audit with delayed audit, and Firm Size with delayed audit.
Co-Authors Abi Burhan Africano, Fernando Belly Lestari BillY Dewantara Dika Setiagraha Heni Yuvita Ilham Prawidi Sakti Imas Permatasari Jimi Mardiansyah Kiki Nurastriani Melisa Kurnia Asfitri Orina Yuliandira Raras Risia Yoganusmurti Rizal Afif A. Napitupulu Tsurayya Syarif Zain