PENGARUH ETIKA PROFESI AKUNTAN DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT DALAM PERSPEKTIF ISLAM

Abstract

: Recently, issues related to professional ethics in
the business world have begun to be discussed. In Enron's
case it happened due to moral hazard behavior by Enron's
company and Andersen's public accountants. It is known
that the company manipulated financial statements by
recording a profit of 600 million US dollars even though
the company suffered a loss. The manipulation of profits
is due to the company's desire for shares to remain in
demand by investors. As a result of this scandal the level
of stakeholder trust dropped dramatically, the company
Enron kolap and KAP Andersen cancelled their operating
licenses. And ethical research (accountants) in Indonesia
has also been widely carried out. In this study, the author
used a quantitative method, namely research based on the
philosophy of positivism. And this study is descriptive
analysis, which aims to describe what is currently
happening and in it there are efforts to describe, record,
analyze and interpret the conditions that are currently
occurring. Based on the results of testing the ethics of the
accounting profession does not have a significant effect
on the audit opinion. Based on the regression results, it
can be seen that the ethical variable of the accountant
profession has a calculation of 0.690 with a significance
of 0.513. Based on the results of the auditor's
independence test, it does not have a significant influence
on the audit opinion.