Auditor Competence and Effectiveness of Internal Shariah Audit with Management Senior Support as Moderation

Yetri Martika Sari
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Abstract

The phenomenon of the lack of competence of internal Shariah auditors became the basis for the development of this research with the aim to test the influence of competence on the effectiveness of internal Sharia audits taking into account the role of senior management support. The research data was collected using questionnaires and obtained by 34 respondents who were internal auditors at four Islamic commercial banks in Indonesia. The study used a quantitative approach and statistical testing was conducted using smartpls. The results of this study confirm that competence has no effect on the effectiveness of internal Sharia audits and senior management support does not moderate the relationship between competence and effectiveness of internal Sharia audits. Senior management support is identified as homologizer moderation. This research provides insight that the effectiveness of internal Sharia audits will not be realized if the competence of internal auditors is not improved, especially competence related to auditor knowledge about sharia / fiqh muamalah or sharia audit that can be proven by ownership of certification related to sharia. If you want the effectiveness of internal Sharia audit to increase then senior management can design continuing education for its employees to improve competence in the field of Sharia / fiqh muamalah / sharia audit    
在管理层高层的支持下,内部伊斯兰教审计的审计师能力和有效性
内部伊斯兰教法审计员缺乏能力的现象成为开展这项研究的基础,其目的是在考虑到高级管理层支持的作用的情况下,检验能力对内部伊斯兰教法审计效力的影响。研究数据是通过问卷调查收集的,由34名受访者获得,他们是印度尼西亚四家伊斯兰商业银行的内部审计师。该研究采用了定量方法,并使用smartpls进行了统计检验。本研究的结果证实胜任力对内部伊斯兰教法审计的有效性没有影响,高层管理人员的支持也不会调节胜任力与内部伊斯兰教法审计有效性之间的关系。高级管理人员的支持被确定为同源适度。本研究表明,如果内部审计师的能力没有得到提高,特别是与审计师关于伊斯兰教法/穆阿马拉法或伊斯兰教法审计的知识相关的能力没有得到提高,那么内部伊斯兰教法审计的有效性将无法实现,这些知识可以通过拥有与伊斯兰教法相关的认证来证明。如果你想提高内部伊斯兰教法审计的有效性,那么高级管理层可以为其员工设计继续教育,以提高伊斯兰教法/伊斯兰教法/伊斯兰教法审计领域的能力
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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