Konstruksi Independensi Auditor Dalam Perspektif Syariat Islam

Abstract

This study aims to prove scientifically about (1) the perspective of Muslim auditors in interpreting auditor independence, (2) a comparison of ways to interpret independence, between Muslim auditors and non-Muslim auditors, and (3) values that weaken and values that reinforce auditor independence.The research method used is interpretive qualitative, the concept of independence is explored using Blumer's symbolic interaction approach or Chicago School of Symbolic Interactionism (CSSI). Interview methods with several Muslim and non-Muslim auditors were used to collect data. Triangulation is used to test the validity of the interview data, while coding of the data is used to simplify the process of data interpretation. The results of this study are, (1) the definition of independence based on the perspectives of Muslim and non-Muslim auditors includes attitudes and patterns of relationships, (2) Islamic values related to social values contained in Islamic Sharia’ which can weaken independence and strengthen independence.

Hedonism, Religiosity, and Fraud In Financial Statements

“…Fraud is an intentional act either by one or more individuals in management or parties responsible for governance, employees, and third parties that involves the use of deception to obtain an overall advantage unfair or unlawful, in another definition fraud is known as intentional act involving the use of deception that results in a material misstatement of the financial statements (Lukman & Harun, 2018;Yuhardiansyah et al, 2019). In addition in simple words, "Fraud" can be termed as cheating, deviation or illegal acts, which are carried out intentionally for certain purposes, such as deceiving or giving a wrong picture (mislead) to other parties, which are carried out by good people from within and from outside the organization.…”