PENGARUH ETIKA PROFESI AKUNTAN DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT DALAM PERSPEKTIF
Keywords:
Professional Ethics, Auditor Independence, Audit OpinionAbstract
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.
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