PENGARUH ETIKA PROFESI AKUNTAN DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT DALAM PERSPEKTIF
Kata Kunci:
Professional Ethics, Auditor Independence, Audit OpinionAbstrak
The accounting profession is a profession that requires public trust. The existence of cases of ethical violations committed by accountants both at the international and national levels needs to be given attention, especially among the accounting profession. The purpose of this study is to analyze the influence of professional ethics of accountants and auditor independence on audit opinions and to review the Islamic perspective on accounting professional ethics. The study was conducted from January to March 2022. Based on the results of the accounting professional ethics test, it does not have a significant effect on audit opinions. Based on the regression results, it can be seen that the variable of accounting professional ethics has a t count of 0.62 with a significance of 0.693. Based on the results of the auditor independence test, it does not have a significant effect on audit opinions. Based on the regression results, it appears that the auditor independence variable has a t count of 0.102 with a significance of 0.724. And from an Islamic perspective, accounting professional ethics is a profession that is required as a fardu kifayah. A Muslim accountant is required to carry out his profession with good morals.
Referensi
Agustianti, R., Nussifera, L., Angelianawati, L., Meliana, I., Sidik, E. A., Nurlaila, Q., Simarmata, N., Himawan, I. S., Pawan, E., & Ikhram, F. (2022). Metode Penelitian Kuantitatif Dan Kualitatif. TOHAR MEDIA.
Ferdiyono, J. R., & Santoso, D. (2018). Pengaruh Remunerasi, Kepuasan Kerja Dan Kepemimpinan Transformasional Terhadap Kinerja Pegawai Dengan Organizational Citizen Behavior Sebagai Variabel Intervening Pada Seksi Bpkb Ditlantas Polda Jateng. Jurnal Riset Ekonomi Dan Bisnis, 11(3), 240. https://doi.org/10.26623/jreb.v11i3.1145
Firdaus, M. (2019). Penerapan Etika Bisnis Dalam Melakukan Transaksi Penjualan Di Pasar Tradisional Kota Langsa Menurut Perspektif Etika Bisnis Islam. Al-Muamalat Jurnal Hukum & Ekonomi Syaria, IV No 4, 100.
Jusmaliani, M. E. (2023). Pengelolaan Sumber Daya Insani. Bumi Aksara.
Sari, I. N., Lestari, L. P., Kusuma, D. W., Mafulah, S., Brata, D. P. N., Iffah, J. D. N., Widiatsih, A., Utomo, E. S., Maghfur, I., & Sofiyana, M. S. (2022). Metode penelitian kualitatif. UNISMA PRESS.
Sugiyono, S., & Lestari, P. (2021). Metode penelitian komunikasi (Kuantitatif, kualitatif, dan cara mudah menulis artikel pada jurnal internasional). Alvabeta Bandung, CV.
Warisno, A. (2021). JPdK Volume 3 Nomor 2 Tahun 2021 Halaman 197-206 JURNAL PENDIDIKAN dan KONSELING Research & Learning in Primary Education Meningkatkan Mutu Tenaga Pendidik Melalui Implementasi Perencanaan Strategis Disekolah Menengah Pertama. 3.
Yani, R., Abas, E., & Pujianti, E. (2022). MENINGKATKAN KINERJA GURU PENDIDIKAN WAY KANAN. 01(03), 926–934.
Yanti, F. (2021). Pendahuluan Kepemimpinan merupakan suatu hal yang sangat penting dalam. 6(1), 9–24.
Agustianti, R., Nussifera, L., Angelianawati, L., Meliana, I., Sidik, E. A., Nurlaila, Q., Simarmata, N., Himawan, I. S., Pawan, E., & Ikhram, F. (2022). Metode Penelitian Kuantitatif Dan Kualitatif. TOHAR MEDIA.
Ferdiyono, J. R., & Santoso, D. (2018). Pengaruh Remunerasi, Kepuasan Kerja Dan Kepemimpinan Transformasional Terhadap Kinerja Pegawai Dengan Organizational Citizen Behavior Sebagai Variabel Intervening Pada Seksi Bpkb Ditlantas Polda Jateng. Jurnal Riset Ekonomi Dan Bisnis, 11(3), 240. https://doi.org/10.26623/jreb.v11i3.1145
Firdaus, M. (2019). Penerapan Etika Bisnis Dalam Melakukan Transaksi Penjualan Di Pasar Tradisional Kota Langsa Menurut Perspektif Etika Bisnis Islam. Al-Muamalat Jurnal Hukum & Ekonomi Syaria, IV No 4, 100.
Jusmaliani, M. E. (2023). Pengelolaan Sumber Daya Insani. Bumi Aksara.
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 ARBIMA SAKTI, MUHAMAD SYEKH IKHSAN SAEFUDIN, WARSONO
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
ATTAMYIS: Jurnal Ekonomi Syariah diterbitkan berdasarkan ketentuan Creative Commons Attribution-ShareAlike 4.0 International License.
