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

RISKY YUNIAR RAHMADIENI, NIM.1620310045 (2019) 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. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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	Text (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) 1620310045_BAB II_ III_ IV.pdf - Published Version Restricted to Registered users only Download (13MB)

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.

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