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

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  • Helmi Yazid
  • Tulus Suryanto

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).

Suggested Citation

  • Helmi Yazid & Tulus Suryanto, 2016. "An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 20-38.
    • Handle: RePEc:ers:ijebaa:v:iv:y:2016:i:1:p:20-38
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    References listed on IDEAS

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    1. Tulus Suryanto, 2014. "Determinants of Audit Fee Based on Client Attribute, Auditor Attribute, and Engagement Attribute to Control Risks and Prevent Fraud: A Study on Public Accounting Firms in Sumatra-Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 27-39.
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    Cited by:

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    2. Nurdiono & Rindu Rika Gamayuni, 2018. "The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 426-434.
    3. Anantawikrama Tungga Atmadja & Komang Adi Kurniawan Saputra & Daniel T.H. Manurung, 2019. "Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 201-214.
    4. Surya Bintarti & Mohammad Hatta Fahamsyah, 2018. "Improving Tourism Quality by Islamic Finance," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 393-401.
    5. Iha Haryani, 2018. "Social Mapping for a Popular Economic Improvement in an Industrial Area," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 143-154.
    6. Meutia Tubagus Ismail & Ahmad Bukhori, 2017. "The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 496-506.
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    9. Rina Yuliastuty Asmara and Rini Situanti, 2018. "The Effect of Audit Tenure and Firm Size on Financial Reporting Delays," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 115-126.

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