Enhancing Audit Quality through a Sharia-Based Model

Julfan Saputra, Saparuddin Siregar, Kamilah Kamilah

Abstract


Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.

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ABSTRAKPeningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.


Keywords


Audit Quality, Religiosity, Sharia Audit.



DOI: http://dx.doi.org/10.22373/share.v13i2.25116

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