Influence of Ability, Experience, and Independence of Investigative Auditors on Effectiveness Implementation of Audit Procedures to Uncover Fraud

DOI

10.2991/assehr.k.211020.041How to use a DOI?

Keywords

Ability, Experience, Audit

Abstract

This study aims to study the effect of Third Party Funds, Capital Adequacy, Non-Performing Loans, Operational Expenses and Operating Income on the profitability of Islamic banks. The sample of this study was determined by purposive sampling and obtained 12 banking companies listed as Islamic commercial banks in the Financial Services Authority (2015-2018). Data obtained from secondary data on banking company annual reports (2015- 2018). The results showed that capital adequacy and the comparison of operating expenses to operating income had a significant effect on profitability. Meanwhile, third party funds and non-performing loans have no effect on profitability. Simultaneously all independent variables have an effect on the dependent variable. Research indicates that Islamic banking requires additional capital while increasing the efficiency of its operational activities.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Armanto Witjaksono
AU  - Rosyidah Keumalasari
PY  - 2021
DA  - 2021/10/21
TI  - Influence of Ability, Experience, and Independence of Investigative Auditors on Effectiveness Implementation of Audit Procedures to Uncover Fraud
BT  - Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
PB  - Atlantis Press
SP  - 274
EP  - 278
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211020.041
DO  - 10.2991/assehr.k.211020.041
ID  - Witjaksono2021
ER  -