Jurnal ASET Akuntansi Riset最新文献

{"title":"The MSMEs Decision To Publish The Prospectus: A Case Study On Funding In Ammana Fintech","authors":"T. W. Oktavendi","doi":"10.17509/jaset.v14i1.40221","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.40221","url":null,"abstract":"The objective of this study is to understand factors that affect on the MSMESs decision to publish the prospectus. The data in this study are secondary data, in the form of Prospectus Data, Total Funds, Funding Status, and Profit Sharing Percentages. All of this data can be found on the I-Fintech website: Ammana. The sample used in this study were 337 Funding. This study uses logistic regression with the help of the STATA 15 analysis tool. The results showed that the Financing Value and Applicant Status have an influence on Prospectus Publishing. This means that the greater the Financing Value and the Applicant Status Repeating the possibility of MSMEs to publish the Prospectus in filing crowdfunding funds at I-Fintech (Ammana Fintech).","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46773732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS","authors":"D. Deliana, Ruth Rebecca Oktalia","doi":"10.17509/jaset.v14i1.43650","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.43650","url":null,"abstract":"This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46141466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perceptions of Accounting and Accountants According to Indonesian Musicians","authors":"Marko S. Hermawan, Valentina Tohang, Rosaline Tandiono, Jordy D Kusuma Wardhana","doi":"10.17509/jaset.v14i1.44160","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.44160","url":null,"abstract":"AbstrakTujuan Utama – Sebagai bagian dari bidang akuntansi keuangan, riset ini bertujuan menganalisis persepsi profesi akuntansi dan profesi akuntan dari pandangan musisi Indonesia.Metode – Penelitian ini menggunakan studi penelitian kualitatif untuk mengungkap pengalaman pribadi musisi Indonesia terhadap akuntansi mengenai gagasan kritik sosial yang relevan dengan mewawancarai sejumlah sumber primer yang dilakukan dengan cara wawancara semi terstruktur, tinjauan literatur, dan data analisis.Temuan Utama - Menurut hasil penelitian ini, persepsi stereotip musisi Indonesia konsisten dengan penelitian sebelumnya tentang gambaran masyarakat umum memandang akuntansi. Berdasarkan temuan penelitian ini, musisi yang terkait dengan label rekaman memiliki pemahaman akuntansi yang lebih baik, meskipun faktanya dua dari tiga musisi yang berpartisipasi dalam wawancara penelitian tidak memiliki akuntan pribadi. Temuan ini membuktikan sebuah teori bahwa kurangnya pengalaman dalam akuntansi menjadi alasan musisi Indonesia belum membuat lagu yang berhubungan atau bahkan menggambarkan akuntansi dan profesi akuntansi.Implikasi Teori dan Kebijakan - Teori ekspresi atau theory of expression adalah teori seni dan komunikasi yang menjelaskan bahwa seni dapat dijadikan sebagai alat komunikasi sehingga memungkinkan seni untuk bekomunikasi, tetapi pendapat tentang apa yang dikomunikasikan oleh seni berbeda. Musisi biasanya mengekspresikan perasaan mereka terhadap sesuatu dalam karyanya, tetapi tidak semuanya melepaskan emosinya.Kebaruan Penelitian - Studi ini adalah yang pertama memiliki akses langsung ke musisi untuk memahami sikap mereka terhadap akuntansi dan akuntan yang tidak hadir dalam topik yang jarang dibahas ini.  AbstractMain Purpose – As part of the financial accounting research, this paper strives to analyse the profession’s perceptions of accounting and the profession that is accountants, more specifically according to Indonesian musicians.Method - The paper presents a qualitative research study of unravelling the personal experience of established Indonesian musicians towards accounting that may be relevant to the idea of social criticism by interviewing a number of primary sources conducted in the manner of semi-structured interview, literature reviews, and data analysis.Main Findings - According to this research, stereotypical perceptions of Indonesian musicians are consistent with previous research on how the general public views accounting. Based on this research's findings, musicians who are associated with a record label have a greater understanding of accounting, despite the fact that two of the three musicians who participated in the study's interviews did not have a personal accountant. The findings proves the theory, the reason Indonesian musicians have not made any songs that relate or even depict accounting and the accounting profession is because there is still lack of experience within the community.Theory and Practical Implications - The theo","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49603951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effectiveness Of Monopoly Accounting Game Media In Increasing Motivation And Learning Outcomes","authors":"Herry Achmad Buchory, Hery Syaerul Homan, Siska Willy","doi":"10.17509/jaset.v14i1.45978","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.45978","url":null,"abstract":"Abstrak Tujuan Utama – Penelitian inimemiliki tujuan untuk mengetahui efektivitas penggunaan media monopoly accounting game dalam proses pembelajaran untuk meningkatkan motivasi dan hasil belajar mahasiswa dalam mata kuliah Pengantar Akuntansi.Metode – Metode eksperimen dengan desain Nonequivalent Control Group Design merupakan metode penelitian yang digunakan dalam penelitian. Dalam penelitian ini, siswa dibagi menjadi dua kelompok yang berbeda: kelompok kontrol dan kelompok eksperimen.Temuan Utama – Hasil penelitian mengemukakan bahwa penggunaan media monopoly accounting game lebih efektif dalam meningkatkan motivasi dan hasil belajar mahasiswa. Media monopoly accounting game layak digunakan dalam membantu mahasiswa menyusun laporan keuangan pada mata kuliah pengantar akuntansi. Peningkatan motivasi yang dirasakan mahasiswa serta hasil belajar pada mata kuliah pengantar akuntansi juga lebih efektif dengan menggunakan monopoly accounting game dibandingkan penggunaan media standar.Implikasi Teori dan Kebijakan – Media permainan akuntansi monopoli dianggap lebih efektif dalam meningkatkan motivasi dan hasil belajar jika dibandingkan dengan media pelatihan tradisional. Hal ini disebabkan karena peningkatan motivasi dan hasil belajar yang berasal dari penggunaan media monopoli lebih besar dibandingkan dengan yang menggunakan media pelatihan standar.Kebaruan Penelitian – Penelitian membandingkan media pembelajaran permainan papan monopoli yang tidak monoton ataupun terbatas dapat lebih menarik dan efektif dibandingkan media pembelajaran yang biasa dalam penerapan terhadap mata kuliah pengantar akuntansi serta berpengaruh pada laporan keuangan yang dibuat mahasiswa.  AbstractMain Purpose – This study aims to determine the effectiveness of using monopoly accounting game media in the learning process to increase student motivation and learning outcomes in the Introduction to Accounting course.Method – Experimental method with Noneequivalent Control Group Design is a research method used in research. In this study, students were divided into two different groups: the control group and the experimental group.Main Findings – The findings indicated that the utilization of the monopoly accounting game as a form of media was more effective in boosting the levels of motivation and learning outcomes among the students. A media monopoly accounting game that can be used to assist students in the beginning stages of their accounting education in the preparation of financial reports. When compared to the use of normal media, the usage of the Monopoly Accounting game in introductory accounting classes is shown to be more effective in increasing both the students' motivation and the learning results of the course.Theory and Practical Implications – Monopoly accounting game media is considered more effective in increasing motivation and learning outcomes when compared to traditional training media. This is because the increase in motivation and learning outcomes from ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44491956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Factors Influencing Audit Quality with Earnings Surprise Benchmark","authors":"Tanggor Sihombing, Olivia Swasti","doi":"10.17509/jaset.v14i1.40765","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.40765","url":null,"abstract":"Abstrak Tujuan Utama - Tujuan utama dari penelitian ini adalah untuk menguji pengaruh audit fee, rotasi audit dan reputasi audit terhadap kualitas audit dengan menggunakan earnings surprise benchmark.Metode - Purposive sampling digunakan dalam penelitian ini dan sampel dari 108 perusahaan dikumpulkan dari perusahaan konsumen ASEAN-5 yang terdaftar di SP Capital IQ dari periode 2017-2020. Penelitian ini menggunakan metode kuantitatif dan data akan diuji dengan menggunakan SPSS IBM 25 dengan menggunakan pendekatan regresi logistic.Temuan Utama – Audit fee (FEE) berpengaruh negatif dan tidak signifikan terhadap kualitas audit karena biaya audit yang tinggi dapat mencerminkan risiko audit yang lebih tinggi, kompleksitas prosedur audit dan kompleksitas bisnis itu sendiri. Audit rotation (ROT)   berpengaruh negatif dan tidak signifikan terhadap kualitas audit sebab auditor memerlukan waktu untuk mempelajari risiko yang ada di dalam bisnis. Audit reputation (REP) berpengaruh positif dan signifikan terhadap kualitas audit karena dapat diasumsikan bahwa Big Four firms mengimplementasikan standar yang lebih tinggi untuk mempertahankan posisi dan reputasi mereka dalam bidang tersebut.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini ditujukan kepada investor, perusahaan dan peneliti yang akan datang. Implikasi dari penelitian ini menyimpulkan bahwa biaya audit yang tinggi dan frekuensi rotasi audit tidak dapat menjamin tingginya kualitas audit.Kebaruan Penelitian – Peliti sebelumnya menggunakan biaya profesional sebagai indikator audit fee, namun dalam penelitian ini peneliti mengambil biaya audit yang sebenarnya dibayarkan oleh perusahaan.  Abstract Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark. Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on SP Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach. Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields.Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t neces","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44481434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PERANAN EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BADUNG","authors":"G. Wicaksono, Muhammad Nasrulloh Huda","doi":"10.33558/jrak.v12i2.3245","DOIUrl":"https://doi.org/10.33558/jrak.v12i2.3245","url":null,"abstract":"Pembangunan di suatu wilayah yang berkembang dengan pesat mengindikasikan penerimaan daerah tersebut terbilang cukup baik dalam menjalankan pemerintahan yang berkemajuan demi kemakmuran dan kesejahteraan penduduknya. Sama halnya dengan efektivitas dan kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD), salah satunya adalah Pajak Restoran. Pajak Restoran adalah pajak atas pelayanan yang disediakan oleh restoran. Jenis pajak daerah tersebut merupakan salah satu pendongkrak Pendapatan Asli Daerah Kabupaten Badung. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah. Metode penelitian berupa deskriptif kuantitatif, dengan menganalisis seberapa besar efektivitas dan kontribusi dari tahun 2017-2021 dengan data sekunder melalui laman yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Kabupaten Badung. Hasil penelitian menunjukkan bahwa efektivitas penerimaan Pajak Restoran mengalami fluktuasi pada 5 tahun terakhir, namun kontribusinya terhadap PAD masih pada kategori kurang.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"111 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79292204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP","authors":"Supami Wahyu Setiyowati","doi":"10.33558/jrak.v12i2.3077","DOIUrl":"https://doi.org/10.33558/jrak.v12i2.3077","url":null,"abstract":"Penelitian ini bertujuan untuk memperoleh bukti dan menjelaskan pengaruh tingkat sistematis e-Filing dan pelayanan penggunaan e-Filing terhadap kepatuhan wajib pajak, serta pemahaman wajib pajak sebagai variabel moderasi. Tingkat sistematika e-Filing dalam penelitian ini adalah tingkat kemudahan dan kesulitan bagi penggunanya. Layanan menggunakan e-Filing dalam penelitian ini merupakan layanan yang diberikan oleh Direktorat Jenderal Pajak (DJP) kepada wajib pajak melalui Kantor Pelayanan Pajak Pratama (KPP), untuk dapat melaporkan SPT secara online. Penelitian dilaksanakan pada Wajib Pajak Orang Pribadi (WPOP) yang terdaftar di KPP Pratama Kepanjen. Penelitian ini merupakan penelitian kuantitatif. Informasi yang digunakan adalah data mentah (primer), dengan menggunakan metode survei dengan melakukan kuisioner. Teknik pengambilan sampel dengan menggunakan accidental sampling, diperoleh sebanyak 75 orang. Metode analisis data menggunakan analisis jalur dengan bantuan alat uji SmartPLS 3.0. Berdasarkan hasil pengujian disimpulkan bahwa (1) tingkat penggunaan e-FiIing secara sistematis tidak berpengaruh terhadap kepatuhan wajib pajak. (2) Pelayanan menggunakan e-FiIing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (3) pemahaman snot wajib pajak dapat memoderasi pengaruh tingkat sistematis penggunaan e-FiIing terhadap kepatuhan wajib pajak. (4) pemahaman wajib pajak memoderasi pengaruh service relations menggunakan e-FiIing terhadap kepatuhan wajib pajak.Kata Kunci: e-filing, kepatuhan, pelayanan, wajib pajak, pemahaman","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86931714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Ownership Structure on Tax Aggressiveness in Manufacturing Companies in Indonesia","authors":"Isna Putri Rahmawati","doi":"10.33558/jrak.v12i2.3212","DOIUrl":"https://doi.org/10.33558/jrak.v12i2.3212","url":null,"abstract":"This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness. \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77742585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pendapatan Premi, Hasil Underwriting, Hasil Investasi Dan Risk Based Capital Terhadap Laba Perusahaan Asuransi","authors":"Fanny Oktivia Denovis","doi":"10.33558/jrak.v12i2.3211","DOIUrl":"https://doi.org/10.33558/jrak.v12i2.3211","url":null,"abstract":"Riset ini bertujuan buat mengenali pengaruh pemasukan premi, hasil investasi, serta risk based capital terhadap laba industri asuransi serta riset dicoba pada industri asuransi yang terdaftar di Bursa Efek Indonesia periode 2015- 2020. Bentuk penelitian ini adalah deskriptif kuantitatif, dan merupakan alasan sifat-sifat variabel yang diteliti dengan informasi yang digunakan berupa angka/angka. Riset ini mempunyai jumlah populasi sebanyak 15 perusahan asuransi serta jumlah ilustrasi sebanyak 6 perseroan asuransi yang memakai non- probability sampling. pengambilan sampel dari penelitian ini adalah purposive Metode sampling dengan kriteria industri asuransi yang go public serta sudah terdaftar di Bursa Dampak Indonesia  pada tahun 2015-2020 dan perusahaan asuransi yang menerbitkan laporan keuangan selama periode 2015-2020. Pengujian hipotesis dilakukan dengan uji asumsi klasik, analisis linear berganda, dan uji ketepatan model. Analisis data dilakukan dengan Statistical Package for the Social Sciences (SPSS) yang dibantu aplikasi statistik SPSS Windows Release 24 untuk memudahkan pengolahan data. Hasil dari penelitian ini adalah pendapatan premi dan risk based capital tidak berpengaruh secara signifikan terhadap laba perusahaan asuransi. Hasil investasi menunjukkan pengaruh yang signifikan terhadap laba perusahaan asuransi. \u0000  \u0000Kata Kunci : Pendapatan Premi, Hasil Investasi, Risk Based Capital, Laba Perusahaan Asuransi \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77634556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Auditor Competence and Effectiveness of Internal Shariah Audit with Management Senior Support as Moderation","authors":"Yetri Martika Sari","doi":"10.33558/jrak.v13i1.3221","DOIUrl":"https://doi.org/10.33558/jrak.v13i1.3221","url":null,"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 \u0000  \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84497177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}