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. 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.