Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach

Nur Rahmah Sari; Muhammad Sapril Sardi Juardi

Authors

Nur Rahmah Sari Universitas Islam Negeri Alauddin Makassar, Indonesia
Muhammad Sapril Sardi Juardi Universitas Islam Negeri Alauddin Makassar, Indonesia

Keywords:

Auditor Independence, Islamic Values, Professional Ethics, Professional Integrity, Transcendental phenomenology.

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness, and spiritual awareness. Islamic values such as honesty, steadfastness, and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.

References

Abidin, Z., N. H., Mat, Y. F., & Zainal, A. A. (2021). Independence from the perspective of the Shari’ah committee. Asian Journal of Accounting Research, 6(2), 196–209. https://doi.org/10.1108/AJAR-07-2020-0053

Abouelela, O., Diab, A., & Saleh, S. (2024). The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2024.2444553

Abrori, I., Tobroni, R., & Ikhwan, A. (2024). Strengthening Islamic Religious Education Values in Developing Independent Character. Al-Hayat: Journal of Islamic Education, 8(3), 1135–1157. https://doi.org/10.35723/ajie.v8i3.580

Al-Asmakh, S., Elamer, A. A., & Uadiale, O. (2024). Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC. Journal of Accounting Literature. https://doi.org/10.1108/JAL-04-2024-0081

Anwar, P. H. (2024). Audit dynamics of tenure and client pressure: An auditor independence study. Journal of Accounting and Digital Finance, 4(1), 58–68. https://doi.org/10.53088/jadfi.v4i1.1151

Arini, P. R., & Yandra, F. (2022). Pengaruh Tekanan Klien Dan Rotasi Audit Terhadap Independensi Auditor: Pendekatan Eksperimen. Owner, 6(2), 1475–1485. https://doi.org/10.33395/owner.v6i2.764

Asyik, N. F., Agustia, D., & Muchlis, M. (2023). Valuation of financial reporting quality: is it an issue in the firm’s valuation? Asian Journal of Accounting Research, 8(4), 387–399. https://doi.org/10.1108/AJAR-08-2022-0251

Creswell, J. W. (2015) Penelitian Kualitatif dan Desain Riset (Memilih di Antara lima Pendekatan). Yogyakarta: Pustaka Pelajar.

Evinita, L. L., & Kambey, J. P. (2021). Mediating Effects Of Governance on Audit Culture, Internal Control and Audit Quality in Indonesia: Basis for Model. Studies of Applied Economics, 39(12). https://doi.org/10.25115/eea.v39i12.6224

Fitri, D. A & Siddiq, D. M. (2024). The Moderating Role of Religious Involvement in the Relationship of Spirituality and Religiosity with Integrity among Regional Government Inspectorate Auditors in Indonesia. International Journal of Enterpreneurship and Business Development, Vol. 7 No. 6, November 2024. DOI: https://doi.org/10.29138/ijebd.v7i6.3013

Frank, M., Maksymov, E., Peecher, M., & Reffett, A. (2021). Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*. Contemporary Accounting Research, 38(3), 2224–2263. https://doi.org/10.1111/1911-3846.12670

Hakiki, M. F., & Senjani, Y. P. (2022). THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE. ACCRUALS (Accounting Research Journal of Sutaatmadja), 6(01). https://doi.org/10.35310/accruals.v6i01.880

Hamid, A., Soewarno , N., & Isnalita, I. (2025). Auditor Independence and Threats: Mediating Role of Auditor Ethics. AKRUAL: Jurnal Akuntansi, 17(1), 216–227. https://doi.org/10.26740/jaj.v17n1.p216-227

Hwang, S., Sarath, B., & Han, S. youb. (2022). Auditor independence: The effect of auditors’ quality control efforts and corporate governance. Journal of International Accounting, Auditing and Taxation, 47, 100470. https://doi.org/10.1016/J.INTACCAUDTAX.2022.100470

Kamayanti, A. (2016). Metode Penelitian Kualitatif Akuntansi Pengantar Religius Keilmuan. Yayasan Rumah Peneleh

Maulidi, A., Girindratama, M. W., Putra, A. R., Sari, R. P., & Nuswantara, D. A. (2024). Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity. Cogent Social Sciences, 10(1). https://doi.org/10.1080/23311886.2024.2320743

Nasir, N. A., Wawo, A., & Anwar, P. H. (2022). PENGARUH AUDIT TENURE DAN TEKANAN KLIEN TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI. ISAFIR: Islamic Accounting and Finance Review, 2(2), 194–204. https://doi.org/10.24252/isafir.v2i2.26008

O' Donoghue, T., Punch K. (2003). Qualitative Educational Research in Action: Doing and Reflecting. Routledge. p.78.

Putri, W.W.R. et al. (2020). Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI. RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis. 2, 1 (Mar. 2020), 167–180. DOI: https://doi.org/10.35212/riset.v2i1.45

Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019). The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics, 68(2–3), 101246. https://doi.org/10.1016/J.JACCECO.2019.101246

Saqlain, M., Rohan K. R., Rahul, M., & Mohammed, N. K. (2025). The Relationship Between Auditor Independence and Audit Quality. International Journal of Advanced Research in Science, Communication and Technology, 482–485. https://doi.org/10.48175/IJARSCT-25264

Saleh A., S. A., Diab, A., & Abdelazim, S. I. (2023). Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-04-2023-0203

Samosir, M., Sitorus, E. T., Nainggolan, R. P., & Marpaung, O. (2022). PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi empiris pada Kantor Akuntan Publik di DKI Jakarta). Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02), 131–145. https://doi.org/10.53825/japjayakarta.v3i02.122

Sari, F. H., Jumliana, M., Kamal, N. A. A., Armalivia, S. & Cahyadi, R. (2025). Islamic Perspective on Auditors' Integrity: A Comparative Study with The Leadership of Umar Ibn Al-Khattab. Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS). DOI: https://doi.org/10.36085/jamekis.v8i3.8819

Sarinastiti, N. V. & Sudaryati, E. (2025). INTEGRITAS SEORANG AUDITOR INTERNAL PEMERINTAH : TELAAH KONSEPTUAL BERDASARKAN PERSPEKTIF AL-QUR’AN. Akuntansi: Jurnal Akuntansi Integratif, 11(01), 75–91. https://doi.org/10.29080/jai.v11i01.2013

Sawaya, C., Jabbour A. A., Hanoun, R., & Rakwi, M. (2025). Impact of auditor independence, expertise, and industry experience on financial reporting quality. Asia Pacific Management Review, 30(1), 100357. https://doi.org/10.1016/J.APMRV.2025.100357

Suryarini, T., Yulianto, A., Shovuro, S., & Widiatami, A. K. (2022). OBEDIENCE PRESSURE AND AUDIT JUDGMENT: DOES THE AUDITOR PERSONALITY HAVE A ROLE?. Jurnal Kajian Akuntansi, 6(2), 197–210. https://doi.org/10.33603/jka.v6i2.5997

Suryanti, H., & Nur, M. (2022). Ethical Moderation on Framing Relationships, Audit Tenure and Compliance Pressure on Audit Judgment. Atestasi : Jurnal Ilmiah Akuntansi, 5(2), 440–455. https://doi.org/10.57178/atestasi.v5i2.396

Yahaya, O. A., & Onyabe, J. M. (2022). Does audit fees and auditor’s independence influence audit quality? Evidence from a weak corporate setting. Asian Journal of Finance and Accounting, 14(1), 66-80.