Islamic religiosity integration in maintaining auditor professional ethics

DOI

10.2991/insyma-19.2019.20How to use a DOI?

Keywords

religiosity, islam, professional ethics

Abstract

This study utilizes qualitative methods with a critical approach. Data collection is conducted through interviewing techniques and other secondary data support. Data analysis method uses critical constructivism by testing the validity of data based on data triangulation and theory. The results of the study found that Islam offers all aspects of ethics in life including the profession of auditors based on the example of the Prophet Muhammad p.b.u.h. where one of the characteristics most relevant to the auditor is honesty. Auditors who have a high level of religiosity can prevent themselves from committing ethical violations. The more religious the auditor, the more ethical and well behave they are. Thus, religiosity could maintain the professional ethics of auditors, but it should be in the sense of true religiosity, not just "fake" religiosity.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dewi Fortuna Sam
AU  - Mr. Sumarlin
AU  - Mr. Suhartono
PY  - 2019/03
DA  - 2019/03
TI  - Islamic religiosity integration in maintaining auditor professional ethics
BT  - Proceedings of the 16th International Symposium on Management (INSYMA 2019)
PB  - Atlantis Press
SP  - 79
EP  - 82
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-19.2019.20
DO  - 10.2991/insyma-19.2019.20
ID  - Sam2019/03
ER  -