IEB: Journal of Islamic Economics and Business
Vol 2 No 1 (2023): IEB Journal of Islamic Economics and Busines

QUALITY AUDIT MEDIATION ON TENURE AUDIT AND FIRM SIZE OF DELAY AUDIT IN ISLAMIC COMMERCIAL BANKS

Fernando Africano (Politeknik Negeri Sriwijaya)
Billy Dewantara (Politeknik Negeri Sriwijaya)
Yoga Aji Nugraha (Politeknik Negeri Sriwijaya)
Abi Burhan (Politeknik Negeri Sriwijaya)

Article Info

Publish Date
28 Apr 2023

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.

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Journal Info
IEB: Journal of Islamic Economics and Business
Website

Abbrev

IEB

Publisher

Universitas Islam Negeri Raden Fatah Palembang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Articles that can be published in the Journal are articles from empirical research (quantitative or qualitative approaches), literature studies, or taught studies that are seen as contributing to the development of Islamic Economics and Business, especially with the theme of Islamic Economy, Halal ...