Reina Reina
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Analisis Laporan Keuangan Syariah : Studi Kasus Laporan Keuangan Bank Indonesia Syariah Tahun 2021-2023 Agrayi Afifa Putri; Farhan Zulfahmi; Reina Reina; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1805

Abstract

Financial report analysis is closely related to the field of accounting. Financial report analysis basically aims to evaluate a company's financial reports with the aim of gaining an understanding of the company's future financial condition and performance. Sharia Bank is a financial institution that operates based on Islamic economic principles. PT. Bank Syariah Indonesia., Tbk (BSI) is a large company operating in the sharia financial industry and has an economic system based on Islamic law. In the research, a qualitative descriptive analysis method was used by displaying the financial report records of PT. Bank Syariah Indonesia (BSI) from 2021 to 2023.
Faktor-Faktor Yang Mempengaruhi Keputusan Audit: Good Corporate Governance, Etika Profesi Dan Kecerdasan Emosional Reina Reina; Cris Kuntadi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.102

Abstract

The aim of this research is to determine the influence of good corporate governance, professional ethics and emotional intelligence on audit decisions. This article reviews the factors that influence audit decisions, namely good corporate governance, professional ethics, and emotional intelligence, a study of sharia accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Good corporate governance influences audit decisions, 2) Professional ethics influences audit decisions, and 3) Emotional intelligence influences audit decisions