Pengaruh Etika Profesi Akuntan Dan Independensi Auditor Terhadap Opini Audit Dalam Perspektif Islam

Abstract

This research was conducted at an Accounting Firm Public Zubaidi, Komaruddin. In this research the author used the method Quantitative, namely research based on the philosophy of positivism. And on research This is descriptive analysis, that is, it aims to describe what is currently in effect and in which there are attempts to describe, record, analyze and interpret current conditions. The data sources in this research were obtained from secondary and primary data. Subject in this study were 10 auditors. The object of this research is the office Public Accountant (KAP) Zubaidi, Komaruddin. The research was carried out on the moon January to March 2019. Based on the results of accounting professional ethics testing does not have a significant effect on audit opinion. Based on the regression results it can be It can be seen that the ethical variable of the accounting profession has a tcount of 0.690 with significance 0.513. Based on the results of auditor independence testing, no has a significant influence on audit opinion. Based on regression results It appears that the auditor independence variable has a tcount of 0.119 with significance 0.909. And from an Islamic perspective, the ethics of the accounting profession are profession required as fardu kifayah. A Muslim accountant is prosecuted to carry out his profession with good morals.