BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Vol 8, No 2 (2023): Islamic economics and banking research

Urgensi Independensi Auditor di Lembaga Keuangan Syariah

Intan Purnama Sari (Sekolah Tinggi Ilmu Ekonomi Syariah Nahdlatul Ulama Bengkulu)
Suharyono Suharyono (Sekolah Tinggi Ilmu Ekonomi Syariah Nahdlatul Ulama Bengkulu)

Article Info

Publish Date
28 Sep 2023

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.

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Journal Info
BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Website

Abbrev

alilmi

Publisher

Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Subject

Religion Economics, Econometrics & Finance Education Other

Description

This journal is an electronic scientific journal focused on advancing knowledge in the fields of Islamic economics and banking. It publishes research articles, theoretical studies, and practical analyses covering topics such as Islamic finance, Islamic banking, halal investment, macro- and ...