Independensi Berbasis Tauhid bagi Auditor Muslim dalam Meningkatkan Kualitas Audit
Abstract
Penelitian ini dilatarbelakangi oleh pentingnya independensi auditor dalam menjaga kualitas audit, khususnya melalui pendekatan nilai tauhid dalam perspektif Islam. Tujuan penelitian adalah menganalisis penerapan independensi auditor Muslim berbasis tauhid serta perannya dalam meningkatkan kualitas audit pada KAP KSP dan Rekan Cabang Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan perspektif teologis-normatif, filosofis, dan sosiologis, dengan data primer dari wawancara dan data sekunder dari literatur relevan. Hasil penelitian menunjukkan bahwa nilai tauhid memperkuat integritas, kejujuran, dan sikap independen auditor, serta membantu menghadapi tekanan audit secara objektif. Selain itu, internalisasi tauhid berkontribusi positif terhadap kualitas audit melalui peningkatan ketelitian dan objektivitas. Implikasi penelitian ini menegaskan bahwa penerapan nilai tauhid dapat menjadi landasan etis dan spiritual bagi auditor dalam meningkatkan kredibilitas dan kepercayaan publik terhadap laporan keuangan.
Kata Kunci: Independensi, Tauhid, Auditor Muslim, Kualitas Audit
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