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All Journal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Intan Purnama Sari
Sekolah Tinggi Ilmu Ekonomi Syariah Nahdlatul Ulama Bengkulu
Religion Economics, Econometrics & Finance Education Other

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Urgensi Independensi Auditor di Lembaga Keuangan Syariah Intan Purnama Sari; Suharyono Suharyono
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 8, No 2 (2023): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v8i2.12514

Abstract

This study examines the aspect of independence regarding human resources—specifically Sharia auditors. It employs a qualitative method utilizing a descriptive-analytical approach. The research was conducted through a literature review, with analysis involving the classification, reduction, and verification of sources concerning auditor independence. Sharia auditor independence is crucial for ensuring that Sharia audits are conducted objectively, free from the influence of personal interests or external parties. Objective audit results enhance stakeholder confidence in Sharia financial institutions.
Co-Authors Suharyono Suharyono