Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Endah Susilowati
UPN "Veteran" Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Mediasi Audit Internal Pengaruh Kinerja Komite Audit dan Religiusitas Manajer terhadap Tata Kelola KSPPS Lisa Harnanda; Endah Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2501

Abstract

Good governance is a fundamental prerequisite for maintaining the sustainability and credibility of Sharia-compliant Savings and Loan Cooperatives (KSPPS). This study aims to analyze the impact of audit committee effectiveness and manager religiosity on KSPPS governance, with internal audit serving as a mediating variable. A quantitative approach was employed, utilizing primary data collected via structured questionnaires distributed to 90 respondents from 18 KSPPS in East Java. The data were subsequently analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that audit committee effectiveness and manager religiosity exert a positive and significant influence on the quality of KSPPS governance. Both variables were also found to enhance the effectiveness of internal audit implementation. Analysis of inDirect Effects revealed that internal audit significantly mediates the relationship between audit committee effectiveness, manager religiosity, and KSPPS governance. These findings imply that improving audit committee performance, strengthening the internal audit function, and integrating religious values ​​into managerial decision-making are essential factors in achieving Sharia cooperative governance characterized by transparency, accountability, and integrity.
Co-Authors Lisa Harnanda