Audit Syariah dan Audit Konvensional: Bukti Empiris di Indonesia

Abstract

This study aims to identify and examine the differences between the practice of shariah auditing and conventional auditing. In theory, the practice of shariah auditing and conventional auditing is very different. There is added value regarding Sharia principles in the examination of sharia audit reports. The research method used is quantitative with primary data collection using a questionnaire. This research was conducted to test the data using the Mann Whitney Test. The results of the study indicate that respondents still think that the practice of sharia auditing and conventional auditing is the same and no different. It is hoped that the research can provide an overview of the practice of sharia auditing and conventional auditing.Penelitian ini bertujuan untuk mengetahui dan menguji perbedaan antara praktik audit syariah dan audit konvensional.Secara teori praktik audit syariah dan audit konvensional ini sangatlah berbeda. Adanya nilai tambah mengenai prinsip-prinsip Syariah dalam pemeriksaan laporan audit syariah. Metode penelitian yang digunakan kuantitatif dengan pengambilan data primer yaitu menggunakan kuisoner. Penelitian ini dilakukan pengujian data menggunakan Uji Mann Whitney. Hasil penelitian menunjukkan bahwa responden masih menganggap jika praktik audit syariah dan audit konvensional adalah sama tidak berbeda. DIharapkan dengan adanya penelitian dapat memberi gambaran mengenai praktik audit syariah dan audit konvensional.