PENGARUH PEMAHAMAN STANDART AKUNTANSI KEUANGAN SYARIAH, AUDIT SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SYARIAH DI KOTA MEDAN

Abstract

This study aims to determine, test and analyze the effect of understanding Islamic financial accounting standards, sharia auditing, and the role of the sharia supervisory board on the quality of financial reports. The population used in this study were all Islamic cooperatives inthe city of Medan. This study uses quanti tative methods, the data analysis technique used in thisstudy is the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). Thestruc tural model testing in PLS was carried out with the help of Smart PLS ver. 3 for Windows. The results showed that the effect of understanding Islamic financial accounting standards has aneffect on the quality of financial reports, this indicates that the higher the level of understandingof Islamic financial accounting stand ards, the better the quality of the resulting financial statements. Sharia audit has no effect on the quality of financial reports. And the role of the shariasupervisory board has no effect on the quality of financial reports.