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OAR@UM
Article . 2016 . Peer-reviewed
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An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index

Authors: Yazid, Helmi; Suryanto, Tulus;

An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index

Abstract

The purpose of this study is to examine the influence of past audits, auditors’ training and auditors’ experience on audit quality in companies. The method used was quantitative method. The research was done on 49 companies listed in the Jakarta Islamic index.The research examines the influence of the education of auditors, audit period, and the auditors' experience on the quality of audits. It can be seen from the F test that produces the value of F count> F table or 5048.932> 1.667. The high education of auditors, auditor assignment period, and the auditors' experience will further improve the quality of the audits of auditors auditing the companies listed in the Jakarta Islamic Index (JII).

Country
Malta
Keywords

Auditing, Analytical review -- Indonesia, Auditing -- Indonesia, Auditing (Islamic law)

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
4
Top 10%
Average
Average
Green
gold