This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondar…
This study aims to examine the influence of system use and user satisfaction of accounting information systems on employee performance at Bank Sumsel Babel Prabumulih Branch, both partially and sim…
This study aims to measure the influence of religiosity, financial and islamic business literacy, and islamic business ethics on the career interest of students in islamic financial institutions. T…
The purpose of this study was to determine the effect of good corporate governance (institutional ownership, managerial ownership, board of commissioners), company size, and company age on the qual…
This study aims to test the Effect of Profitability, Leverage, and Sales Growth on Tax Avoidance by Company Size as Moderation Variables. The object of this research is food and beverage sub-sector…
This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock…
ABSTRAK PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indo…
This study aims to analyze and compare the effectiveness of two audit environments, namely blockchain-based and non-blockchain audits. The analysis is conducted through four main indicators: transp…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh variabel kompetensi, independensi, dan kepribadian auditor dalam mendeteksi kecurangan laporan keuangan pada auditor eksternal. Peneli…
Penelitian ini bertujuan untuk menganalisis Pengaruh Fraud Hexagon terhadap Pendeteksian Kecurangan Laporan Keuangan. Pada variabel fraud hexagon menggunakan 6 elemen yaitu tekanan, peluang, rasion…
This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations.…
This quantitative study aims to examine the influence of the Board of Directors, Board of Commissioners, Audit Committee, Sharia Supervisory Board (SSB), and Intellectual Capital on Maqashid Sharia…
Penerapan keuangan berkelanjutan (Sustainable Finance) menjadi semakin penting di Indonesia, menuntut sektor keuangan untuk mempertimbangkan dampak ekonomi, sosial, dan lingkungan. Global Reporting…
Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Sc…
Penelitian ini bertujuan untuk menguji pengaruh good public governance dan pengendalian intern terhadap kinerja keuangan pemerintah Kabupaten Ogan Ilir. Penelitian ini menggunakan pendekatan kuanti…
This research aims to determine the influence of Islamic economic variables and macroeconomic variables (exchange rates, gold prices and oil prices) on the Jakarta Islamic Index in Indonesia 2002-2…
This research aims to compare the financial performance of sharia commercial banks in ASEAN and Middle East countries based on the maqashid sharia index approach. Where the financial performance of…
The purpose of this study was to examine the effect of the capital adequacy ratio, operating expenses to operating revenues, and mudharabah financing on profitability. This study uses a quantitativ…
Penelitian ini bertujuan untuk menguji pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap profitabilitas dengan Non Perfoming Financing (NPF) Sebagai variabel moderasi pada Bank Umu…
Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, dan kualitas pelayanan Baznas Kabupaten Ogan Ilir terhadap minat membayar zakat dengan persepsi Muzakki sebagai varia…
This research aims to determine whether the Islamicity Performance Index Maqashid Index, and Islamic Social Reporting has an effect on profitability using secondary data in annual report from 10 se…
Profitabilty is the result of decision making policies by management. Profitability ratios are used to measure the amount of profit earned by the company. The purpose of this study was to examine t…
This study aims to examine the effect of Sharia Compliance, Islamic Corporate Governance and Islamic Corporate Social Responsibility on Indonesian Islamic Banks in 2011-2021. This study uses a quan…
This study aims to determine how the influence of the Characteristics of the Sharia Supervisory Board, Profitability and Leverage on Disclosure of Islamic Social Reporting, The population used in t…
This study aims to both test and analyze the effect of Murabahah, Mudharabah, Musyarakah, Istishna, Ijarah, and Qardh financing on the Profitability of Bank Muamalat Indonesia for the 2017-2022 per…
This study aims to analyze how the application of Sharia and accounting aspects that occur in Sharia hotels in the Mandailing Natal district includes the suitability of their management under the D…
Wabah penyakit Covid-19 yang melanda dunia telah menimbulkan dampak multidimensi termasuk di bidang ekonomi dan sosial. Namun, di tengah pelemahan perekonomian nasional, menariknya industri Lembaga…
This study aims to determine the effect of bank age, bank size, profitability and leverage on sharia compliance with AAOIFI in Indonesia. This study used secondary data from the Annual Report of Is…
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui apakah terdapat perbedaan kinerja keuangan sebelum dan selama covid-19 pada perbankan syariah di Indonesia dan Malaysia. Denga…
This study aims to examine the effect of Current Ratio, Earning per Share and Debt to Equity Ratio on sharia stock return of companies listed on the Jakarta Islamic Index for the period 2012-2020. …