@mastersthesis{digilib36979,
           month = {June},
           title = {ANALISIS PENGARUH PERNYATAAN STANDAR
AKUNTANSI SYARIAH, AUDIT SYARIAH, PENGAWASAN
SYARIAH, ISLAMIC CORPORATE GOVERNANCE DAN ETOS
KERJA ISLAM TERHADAP KUALITAS PENYAJIAN
LAPORAN KEUANGAN SYARIAH
(Studi Pada Baitul Mal Wat Tamwil di Kabupaten Wonogiri},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.1620310045 RISKY YUNIAR RAHMADIENI},
            year = {2019},
            note = {Dr. Ibnu Qizam , S.E., Akt,. M.SI},
        keywords = {PSAK, Syariah Audit, Sharia Supervision, ICG, Islamic Work
Ethos and Sharia Financial Report},
             url = {https://digilib.uin-suka.ac.id/id/eprint/36979/},
        abstract = {A Statement of sharia accounting standards, sharia audit, sharia
supervision, Islamic corporate governance and Islamic work ethos is an
independent variable instrument that is used to assist in preparing qualified
financial reports as the dependent variable in the Baitul Mal Wat of
Wonogiri Regency Regional Office. The purpose of this study was to
determine the extent to which the Statement of Islamic Accounting
Standards, Sharia Audit, Sharia Supervision, Islamic Corporate Governance
and Islamic Work Ethos affect the Quality of Sharia Financial Statement
Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office.
This study uses a quantitative approach. Samples were taken by
convenience sampling method. The research objects encompass five BMT?s
located approximately 10 km away from the Wonogiri Regent's Office
which consist of three sub-districts, namely Selogiri, Wonogiri and
Ngadirojo. 35 questioners are processed and analyzed using SPSS Version
23. The variables of interest include 12 PSAK, 16 sharia audit, 8 sharia
supervision, 3 ICG, 8 Islamic work ethos and 27 quality indicators of sharia
financial report.
Based on the results of this study, from the partial test, it indicates
that there are many effects of statement of Islamic accounting standards and
Islamic work ethos on the quality presentation of Islamic financial
statements. On the other hand, Islamic auditing, sharia supervision, Islamic
corporate governance can not affect the quality presentation of sharia
financial statements. Based on the simultaneous test, the statement of sharia
accounting standards, sharia audits, sharia supervision, Islamic corporate
governance and the Islamic work ethos at the same time influence on the
quality presentation of the sharia financial report.}
}