<![CDATA[Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Ditemukan bahwa konsep independensi berdimensi spiritual yang berdasar pada tauhid, mempunyai makna amar ma’ruf, nahi munkar dan jihad. Dimensi mental berupa sifat jujur, adil, teguh, amanah, dan zuhud. Dimensi material berkaitan dengan kelangsungan profesi auditor dan penjagaan harta masyarakat. Dimensi sosial merupakan fungsi independensi sebagai teladan yang baik bagi lingkungan. Abstract The purpose of this study is to formulate the concept of auditor’s independence base on Umar bin Khattab’s perspective. This research is a qualitative study that uses biographical tarikh method and the figure is Umar bin Khattab. By using tarikh, author attempts to understand about his life that to be formulated became the concept of independence by analog/qiyas. It was found that the concept of independence has a spiritual dimension that is based on tawhid, has amar ma’ruf, nahi munkar, and jihad meaning. Mental dimension consists of honest, fair, firm, trust, and zuhud. Material dimension related to the continuity of auditor profession and securing public treasure. The social dimension refer to the independence function as good role model for the environment.]]>
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