Peranan Akuntan Publik Pada Pasar Modal Syariah

Abstract

The development of the capital market shari’a implicated in the demands
of stakeholders on the role of the public accountant in order to produce a report
audited financial maximum more. Of course this is not an excessive, because it
wants the real financial information and avoid the asymmetry of information. In
the audit of course there are some differences with the conventional accounting
report because in Islamic capital market report using the earlier shari’a. In this
Sharia PSAK development is done with general PSAK but psak model is based
on the shari’a with reference fatwa MUI. PSAK Shari’a is located in the PSAK
100-106 which consists of the conceptual framework presentation of sharia
financial report, accounting murabahah, musyarakah, mudharabah, greeting,
and istishna. Public Accountant on capital market shari’a course is required to
pay attention to the aspects of that is on the value of Islam.