Penentu Kualitas Audit Syariah: Sebuah Studi Literatur Review
Abstract
Tujuan dari penelitian ini menganalisis faktor–faktor apa saja yang menentukan kualitas audit syariah pada lembaga keuangan syariah. Metode yang digunakan adalah metode literatur review dengan melakukan review terhadap 11 artikel utama yang telah meneliti tentang faktor penentu kualitas audit syariah. Hasil review menunjukan faktor-faktor yang menentukan kualitas audit terbagi menjadi 4 dimensi yaitu standard dan aturan audit syariah, Kerangka Kerja Kualitas Audit berbasis risiko, Sistem Deteksi Risiko Syariah dan Sumber daya auditor syariah (Kompetensi, Masa kerja, Pengalaman dan Independensi).
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