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All Journal Jurnal MD Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Samsul Rosadi
Universitas Islam Negeri Raden Mas Said
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Teknologi Informasi dan Integritas Profesionalitas Kerja pada Peningkatan Kinerja Seorang Auditor Avionita Aprilia; Samsul Rosadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7733

Abstract

The research paper focuses on the evaluation of the impact of information technology and professional integrity on auditor performance within the context of financial information reliability. The study defines auditing as the process of gathering and assessing evidence to determine the alignment of information with established criteria, emphasizing the need for competent and independent auditors. By employing a quantitative approach, the research aims to analyze the relationship between information technology, professional integrity, and auditor performance. The study was conducted from April to September 2024, involving auditors from a public accounting institution in Solo City. The findings highlight challenges faced by auditors, including instances of negligence, corruption, and bribery practices involving local government officials. These incidents underscore the significance of maintaining professional integrity, leveraging information technology effectively, and combating corruption to enhance auditor performance and ensure financial information credibility
DA’WAH-ORIENTED GOVERNANCE: THE INFLUENCE OF MANAGERIAL CHARACTERISTICS ON ISLAMIC SOCIAL REPORTING IN INDONESIA Siti Malikah; Samsul Rosadi; Usnan
JURNAL MANAJEMEN DAKWAH Vol. 11 No. 2 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2025.112.04

Abstract

The aim of this paper is to analyze the influence of CEO characteristics on Islamic Social Reporting (ISR) in Indonesia's Islamic banking sector during the period 2015–2020. The independent variables dealt with are CEO age, CEO business educational background, CEO gender, and CEO experience. The independent variables were tested against ISR as the dependent variable with multiple regression analysis. Findings from this study have shown that CEO age and CEO gender negatively and significantly influence the ISR, while CEO experience positively and significantly influences it. On the contrary, the CEO's business education background is not significantly related to the ISR. This could therefore provide very important contributions for both practitioners and researchers in comprehending the factors of Islamic social reporting practice in the Islamic banking sector of Indonesia. Such findings will also be used as a launching pad for future research involving wider samples and other methodological approaches that would increase insight into the dynamics of Islamic social reporting practices in Indonesia.
Co-Authors Avionita Aprilia Siti Malikah Usnan