An investigation of factors influencing audit quality according to Islamic audit : a study for the Jakarta Islamic index

Abstract

The purpose of this study is to examine the influence of past audits, auditors’ training and auditors’ experience on audit quality in companies. The method used was quantitative method. The research was done on 49 companies listed in the Jakarta Islamic index.The research examines the influence of the education of auditors, audit period, and the auditors' experience on the quality of audits. It can be seen from the F test that produces the value of F count> F table or 5048.932> 1.667. The high education of auditors, auditor assignment period, and the auditors' experience will further improve the quality of the audits of auditors auditing the companies listed in the Jakarta Islamic Index (JII).