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The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia Arini Arini; Satia Nur Maharani; Dodik Juliardi
International Journal of Tourism and Hospitality in Asia Pasific Vol 3, No 3 (2020): International Journal of Tourism and Hospitality in Asia Pasific (IJTHAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v3i3.958

Abstract

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.
Auditor Ethics as the Foundation of Audit Quality: A Systematic Literature Review Muhamad Ivo Nizar Ramadhani; Febriana Rijka Sari; Dodik Juliardi
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.657

Abstract

This study presents a comprehensive Systematic Literature Review (SLR) on the crucial role of auditor ethics as the foundation of audit quality. The primary objective of this SLR is to thoroughly examine existing literature and identify the relationship between dimensions of auditor ethics including moral values, integrity, objectivity, independence, and professional skepticism and audit quality. The research methodology used in this study is SLR, involving systematic searching, critical selection, and synthesis of findings from 20 empirical articles published between 2019–2025. The literature sources were accessed through leading academic databases such as Scopus, Web of Science, Sinta, and JSTOR by using relevant keywords such as “auditor ethics” and “audit quality.” The findings consistently indicate that auditor ethics has a significant and positive effect on audit quality. Auditors who uphold ethical values, supported by a strong organizational culture, professional commitment, and internal locus of control, significantly contribute to the improvement of audit quality. This study also highlights that ethics is a necessary but not sufficient factor and is strengthened by various supporting factors as well as influenced by organizational and situational contexts. The originality of this study lies in its structured synthesis of recent literature, which not only confirms the positive effect of auditor ethics but also elaborates key mechanisms, moderating factors, and identifies critical research gaps for future studies. The results of this SLR provide significant theoretical and practical implications for the development of the auditing profession and accounting education.