Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah

Shariah auditing plays an important role in ensuring the Islamic financial institution free from the transaction that involves the opposite of Islam. However, awareness and knowledge about the shariah audit in the society is very limited besides the shortage numbers of shariah auditor in Malaysia. I...

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Main Author: Siti Hanis, Jamail
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
Online Access:https://etd.uum.edu.my/5892/1/s816475_01.pdf
https://etd.uum.edu.my/5892/2/s816475_02.pdf
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id my-uum-etd.5892
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ahmad Razimi, Mohd Shahrul
topic HF5667 Professional Ethics
Auditors.
HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
HF5667 Professional Ethics
Auditors.
Siti Hanis, Jamail
Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
description Shariah auditing plays an important role in ensuring the Islamic financial institution free from the transaction that involves the opposite of Islam. However, awareness and knowledge about the shariah audit in the society is very limited besides the shortage numbers of shariah auditor in Malaysia. In addition, an understanding of how to implement an efficient and effective shariah audit based on aspects of human capital in terms of education is also still at a low level in the society. The researchers conducted this study to determine the strength of the relationship between awareness, knowledge and human capital with the perception of graduate students majoring in Islamic banking and finance in UUM towards shariah audit in which this study is expected to increase the involvement of auditors in the future. This study is a quantitative research by using a questionnaire that involves the study sample consisted of 73 respondents. The methodology used in this research is statistical analysis descriptive and inferential that involves the use of frequencies and percentages for analyzing the demographics of respondents, independent t-test samples, the test of oneway ANOVA, Pearson correlation analysis and multiple regression analysis. Overall, the findings based on the analysis of Pearson correlation test found that awareness and human capital have a strong relationship with students perceptions while the knowledge of shariah audit has a moderate relationship with the students perception towards shariah audit.
format Thesis
qualification_name other
qualification_level Master's degree
author Siti Hanis, Jamail
author_facet Siti Hanis, Jamail
author_sort Siti Hanis, Jamail
title Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
title_short Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
title_full Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
title_fullStr Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
title_full_unstemmed Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah
title_sort hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar uum terhadap audit syariah
granting_institution Universiti Utara Malaysia
granting_department School of Business Management
publishDate 2016
url https://etd.uum.edu.my/5892/1/s816475_01.pdf
https://etd.uum.edu.my/5892/2/s816475_02.pdf
_version_ 1747827986356240384
spelling my-uum-etd.58922021-04-19T07:40:30Z Hubungkait antara kesedaran, pengetahuan dan modal insan dengan persepsi pelajar UUM terhadap audit syariah 2016 Siti Hanis, Jamail Ahmad Razimi, Mohd Shahrul School of Business Management Pusat Pengajian Pengurusan Perniagaan HF5667 Professional Ethics. Auditors. HF5549-5549.5 Personnel Management. Employment Shariah auditing plays an important role in ensuring the Islamic financial institution free from the transaction that involves the opposite of Islam. However, awareness and knowledge about the shariah audit in the society is very limited besides the shortage numbers of shariah auditor in Malaysia. In addition, an understanding of how to implement an efficient and effective shariah audit based on aspects of human capital in terms of education is also still at a low level in the society. The researchers conducted this study to determine the strength of the relationship between awareness, knowledge and human capital with the perception of graduate students majoring in Islamic banking and finance in UUM towards shariah audit in which this study is expected to increase the involvement of auditors in the future. This study is a quantitative research by using a questionnaire that involves the study sample consisted of 73 respondents. The methodology used in this research is statistical analysis descriptive and inferential that involves the use of frequencies and percentages for analyzing the demographics of respondents, independent t-test samples, the test of oneway ANOVA, Pearson correlation analysis and multiple regression analysis. Overall, the findings based on the analysis of Pearson correlation test found that awareness and human capital have a strong relationship with students perceptions while the knowledge of shariah audit has a moderate relationship with the students perception towards shariah audit. 2016 Thesis https://etd.uum.edu.my/5892/ https://etd.uum.edu.my/5892/1/s816475_01.pdf text eng public https://etd.uum.edu.my/5892/2/s816475_02.pdf text eng public http://www.uum.edu.my other masters Universiti Utara Malaysia AAOIFI (2010) Accounting, Auditing and Governance Standards for Islamic Financial Institutions. Manama, Bahrain: Accounting and Auditing Organization for Islamic Financial Institutions. Abdul Razak, M.Z., & Omar, N. (2008). Audit Syariah Dalam Institusi Kewangan Islam Di Malaysia. Jurnal Muamalat, Bil.1/2008, 135-150. Abdullah, M. (1994). Analisis Regresi. Kuala Lumpur: Dewan Bahasa dan Pustaka. Abdullah, M., & Zakaria, Z. (2006). 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