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Yuhardiansyah Yuhardiansyah
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Konstruksi Independensi Auditor Dalam Perspektif Syariat Islam Yuhardiansyah Yuhardiansyah; Herlina Helmy; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.177

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.
Co-Authors Herlina Helmy Salma Taqwa