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Rahayu, Hastanti Agustin
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Rekontruksi Profesionalisme Auditor: Perspektif Moral Reasoning dan Qs. Al-Isra (36) dalam Mengungkap Fraud Siti Nurhaliza; Hastanti Agustin Rahayu
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 3 (2025): Mei: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1739

Abstract

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.
Co-Authors Ade Irma Suryani Lating Agustin, Safira Rizki Aini, Norine Arifah Aisyah Nurul Ikhsani Aisyah, Denis Nur Akbar, Moch. Bima Alamsyah, Moch. Rega Nur Andini Azarina Aniswatun Masruroh Aripratiwi, Ratna Anggraini Ashanti, Elsafira Aulia Hasrining Hasrining Lestari Cahyani, Kartika Ayu Dian Rahma Dwi Amelia Eka Adetya Finata Fachry Abda El Rahman Fajar Syarif Mubarok Feby Zulfa Ramadhiana Firmansyah, Moch. Syafrijal Fitriana, Nova Hablana Rizka Nuril Anam Hanafi Adi Putranto Imam Buchori Karina Tri Anindita Lestari, Cahyaning Ayu M. Samsul Muarif Maisaroh, Natul Masruroh, Aniswatun Meri Lisnawati Moch. Bima Akbar Moch. Rega Nur Alamsyah Moch. Syafrijal Firmansyah Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Muarif, M. Samsul Mubarok, Fajar Syarif Muniroh, Siti Sa'adatul Muyassaroh, Sitti Nabilatun Nihayatuz Zuhuriyyah Naysilla Zulfiana Maula Nazwa Prames Anandhita Neni Pancawati Ningtias, Novia Siswari Nisa', Indah Khairatun Nisa', Siti Jauharotun Putri Ahmada Pangestuti Putri Rahmawati Putri, Mauliddya Indira Rahmalia Irmawati Ramadhani, Diyah Ayu Ramadhiana, Feby Zulfa Rany Dinda Damara Ridho Tri Fitono Rista Anindya Wiliyanti Romaisyah, Luqita S.Pd. M Kes I Ketut Sudiana . Sa'adah, Siti Malihatus Sabrina, Adelia Zuhro Shinta Triana Putri Siti Jauharotun Nisa' Siti Malihatus Sa'adah Siti Nurhaliza Siti Sa'adatul Muniroh Sitti Muyassaroh Sulistyo, Imelda Wahyu Susanto, Febry Fabian Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Tri Anindya Febriani Winda Alfitri Ayuhanas Yuliani, Rizka Rahma