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This study aims to analyze the practice of an auditor's dysfunctional behavior through the concept of honesty from Al-Ghazali's perspective—dysfunctional behavior, such as premature sign-off and underreporting of time. A qualitative method with an Islamic paradigm and a Sufism approach will be used to examine how the value of honesty can be a solution in preventing dysfunctional behavior. Data related to dysfunctional behavior was obtained through semi-structured interviews with experienced auditors. The results showed external factors that cause dysfunctional auditors, such as client demands, superior orders, limited auditee data, time pressure, internal factors such as auditor experience, auditor professionalism, and lack of understanding of professional ethical standards. This causes auditors to contradict Al-Ghazali's concept of honesty, (1) honesty in desire ('azm), (2) honesty in words, (3) honesty in actions, (4) honesty in intentions and desires. If one is embedded in the auditor, it can help form a professional and integrity auditor. In conclusion, auditors who instill honesty values and apply them in audit practice can be an effective strategy in preventing dysfunctional behavior and improving the quality and independence of auditors in carrying out their duties.

Penelitian ini bertujuan menganalisis praktik perilaku disfungsional auditor melalui konsep kejujuran perspektif Al-Ghazali. Perilaku disfungsional, seperti premature sign off dan underreporting of time. Menggunakan metode kualitatif dengan paradigma Islam dan pendekatan tasawuf, untuk mengkaji bagaimana nilai kejujuran dapat menjadi solusi dalam pencegahan perilaku disfungsional. Data diperoleh melalui wawancara semi-terstruktur dengan auditor berpengalaman terkait perilaku disfungsional. Hasil penelitian menunjukkan faktor eksternal yang menyebabkan disfungsional auditor, seperti tuntutan klien, perintah atasan, keterbatasan data dari auditee, tekanan waktu, serta faktor internal seperti pengalaman auditor, profesionalisme auditor, dan kurangnya pemahaman terhadap standar etika profesi. Hal tersebut menyebabkan auditor bertentangan dengan konsep kejujuran Al-Ghazali, (1) jujur dalam hasrat (‘azm), (2) jujur dalam perkataan, (3) jujur dalam perbuatan, (4) jujur dalam niat dan keinginan. Apabila salah satunya tertanam dalam diri auditor, dapat membantu membentuk auditor yang profesional dan berintegritas. Kesimpulan, auditor yang menanamkan nilai-nilai kejujuran dan menerapkan dalam praktik audit, dapat menjadi strategi efektif dalam mencegah perilaku disfungsional, serta meningkatkan kualitas dan independensi auditor dalam menjalankan tugasnya.