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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmiah Akuntansi dan Humanika Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Harmonia: Journal of Research and Education Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Sainteknol : Jurnal Sains dan Teknologi INFERENSI At-Taradhi: Jurnal Studi Ekonomi Journal of Urban Society´s Arts el-Jizya: Jurnal Ekonomi Islam I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics AKSES: Jurnal Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam Jurnal Pendidikan dan Kajian Seni JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Ekonomi & Keuangan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar J-MAS (Jurnal Manajemen dan Sains) Jurnal Sitakara Shirkah: Journal of Economics and Business JIKA: Jurnal Ilmu Keuangan dan Perbankan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam JSM (Jurnal Seni Musik) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Ideas: Jurnal Pendidikan, Sosial dan Budaya Performance : Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research Visual Heritage: Jurnal Kreasi Seni dan Budaya Musikolastika: Jurnal Pertunjukan dan Pendidikan Musik Teaching and Learning Journal of Mandalika (Teacher) Varia Humanika Bahtera Inovasi Jurnal Ekonomi dan Perbankan Syariah INVOICE : JURNAL ILMU AKUNTANSI Share: Jurnal Ekonomi dan Keuangan Islam Journal of Economic, Business and Engineering (JEBE) Az Zarqa': Jurnal Hukum Bisnis Islam el-Jizya: Jurnal Ekonomi Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Journal of Accounting Inquiry INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Equilibrium: Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Magister Ekonomi Syariah Sharef: Journal of Sharia Economics and Finance Journal of Finance and Islamic Banking Catharsis Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Ngudi Waluyo Empowerment : Jurnal Pengabdian Kepada Masyarakat Journal of Community Empowerment Journal of Islamic Economic Laws Varia Humanika
Slamet Haryono
Unknown Affiliation
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Journal : INFERENSI

 1 
ISLAMIC VALUES DALAM PENGAMBILAN KEPUTUSAN AKUNTANSI Slamet Haryono
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 10, No 1 (2016)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v10i1.69-92

Abstract

This research examines the influence of Islamic Values on the accounting judgement. Studies of religiosity are dominated by intrinsic and extrinsic religiosity approach. This study arranges religiosity instrument of Accounting and Auditing Standard for Islamic Financial Institutions. The of Islamic values in this study are derived trustworthiness, religious legitimacy, objectivity, professional competence and diligence, faith driven conduct, professional conduct and technical standards. The respondents were the employees of the Islamic financial institutions who has held accounting duties within the company. Data collection using the survey and used in data analysis total of 75 of 200 questionnaires distributed. The results showed that the religious legitimacy affect the accounting judgement significantly. Professional competence and diligence influence the accounting judgement significantly. Faith driven conductand professional conduct and technical standards affect the accounting judgement significantly. However, found no evidence showed of the influence of trustworthiness and objectivity on the accounting judgement signicantly.
Co-Authors Abdou, Ousmane Salifou Abdul Basit Abdul Rachman Achmad Jufri Addainuri, Muhammad Isbad Aditya Bagus Wicaksana Afrihana, Johan Rendra Ahmad Junidi Ahmad Saifudin Akasumbawa, Muhammad Dedat Dingkoroci Akmal Ihsan Al Farisi, Muhammad Salman Alhail, Hadi Ana Toni Roby Candra Yudha Andriani, Novia Annisa Annisa Ardi, Muh Zaitun Arohman, Arohman Aulia, Suci Syifa Ayu Niza Machfauszia Bagus Susetyo Balqis, Lale Alia Bambang Subali Belinda Dewi Regina Bima Pradipta, Nareswara Chairunnisa Dadang Dwi Septiyan Darsono, Teguh Davi, Izzuna Dingkorici Akasumbawa, Muhammad Dedat Dini Maulana Lestari Djulian Anggara Dzihny, Izzatu ego pasha, aprielle Eko Haryanto Eko Haryanto Eko Sugiarto Ellianawati, Ellianawati Elsya Wynsa Maharani Putri Erika Tri Yeni Fadhilah Hidayatullah Faisal, Romi Furwanti, Reni Gesang Surya Kusuma Gita Surya Shabrina Halim, Musa Abdul Hapsari, Maria Magdalena Cita Hassanee, Narong Haydnn Caesha Maulana Hidayat, Faisal Humanita, Salwa Nabella Aksi Indi Purnomo Indrawan Nur Cahyono Iqbal Firmani Irfanda Rizki Harmono Sejati Irwan Susanto Jeny Deo Tamonob Joko Wiyoso Joko Wiyoso Junidi, Ahmad Khasanah, Siti Muskabikhul Khoiruddin, Akhmad Yusuf Kwidura, Nugroho Langlang Handayani Lestari, Dini Maulana Lingga Nusantara Putra M. Roif Muntaha Maksum, Maksum Malarsih Malarsih Maulana Abidin Maulana Resha Vivadi Maulana, Haydnn Caesha Mayogi Araffi Misnen Ardiansyah, Misnen Mohammad, fadhel Muh. Tahir Muhammad Ibnan Syarif Munawar Rizki Jailani Mushrifah, Mega Nafik Salafiyah Nasution, Qisti Marhamah Nila Saadati Nova Wahyuni Syafnur Novita Ayu Amalikhah Nur Arifah Nury astuti, Fitri aji Pamarti Ningrum, Indrianna Dyah Pangayow, Bill J.C Pangestu, Iklas Adi Permatalia, Riska Pinta Resty Ayunda Prakosa, Gilang Ryand Pratiwi Dwijananti Prehatin, Dian Purnama, Lili Puspita Sari, Sarni Handayani Putri, Amila Zamzabila Putri, Fitri Anisa Nusa Putri, Nabila Rakha R Indriyanto R. Suhaimi R.*, Wardatul Wahidah Rafiuddin, Muhammad Raharjo, Eko Raharjo raharjo, eko raharjo Rahina Nugrahani Rahmatullah Rahmatullah Rahoetomo, Rooskartiko Bagas Razali Razali Rejeki, Halim Tri Rinda Lorensa Kombong Rizqa, Agitsna Alya Rudi Nugroho, Moh Rupiyono, Leo Agung Sahora Dina Pangesty Salsabila, Hanifa Samawi, Mohammad Wirmon Samsiar Samsiar Saputra, Bagus Adhie Saputra, Viant Anggi Sembilan, Bunga Thuba Setyaningsih, Natalia Erna Siti Aesijah Siti Maisyarah Sakmah Suci Syifa Aulia Suhaimi, R. Suharto Sunarno Sunarno Sunarno Sunarto Sunarto Sunarto Sunarto Sururi Sururi, Sururi Sutarjo, Johan Syaefullah, Syaefullah Syafi'i, Imam Syahrul Suah Sinaga Syahrul Syah Sinaga Syamsul Anwar, Syamsul Teguh Darsono Tjetjep Rohendi Rohidi, Tjetjep Rohendi Totok Sumaryanto, Totok Udi Utomo Udi Utomo Usrek Tani Utina Victorius Ganap Wadiyo Wadiyo Wadiyo Wahid, Hariyaty Ab Wahyu Lestari Wairooy, Fatimah Az-zahra Wairooy, Fatimah Azzahra Widodo Widodo Widodo Widodo Widodo Widodo Widodo Wiharja, Muh. Kurniawan Adikusuma Wijayanti, Dwi Marlina Yahya, Fazri Ivan Yanuarsa, Muhammad Yuan Chen Yudi Sukmayadi Yuliyanti Zairin, Achmad Zuhriyanto, Zuhriyanto