Spiritualitas Kerja Berbasis Konsep Khusyu’ Al-Ghazali: Implikasinya terhadap Independensi dan Kualitas Audit Auditor

Abstract

Recurring audit failures in Indonesia, such as the Wanaartha Life case, continue to show that auditor independence collapses easily under client pressure despite layered regulations and codes of ethics. Prior studies have largely explained independence through external and structural factors such as regulation, firm size, or audit tenure, while the internal process that actually restrains auditors from succumbing to pressure remains underexplored. Some studies have linked workplace spirituality to audit quality, yet the constructs used are often generic or limited to broad Islamic values such as shiddiq and amanah. This study addresses that gap by drawing on Imam Al-Ghazali's concept of khusyu’ from Ihya' Ulumuddin, comprising six dimensions, Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', and Al-Haya', as a more specific framework of workplace spirituality to examine auditor independence. This study aims to explore how these six dimensions of khusyu’ are interpreted and internalized by auditors, and to analyze their implications for independence in facing client pressure and gratification temptations. A qualitative single case study design was employed, involving eight informants across different organizational levels, through semi structured in depth interviews, non participatory observation, and document review. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, with trustworthiness maintained through source triangulation, method triangulation, and member checking. The findings are expected to enrich the literature on Islamic behavioral accounting and offer practical guidance for public accounting firms in cultivating auditor integrity beyond mere procedural compliance.

Keywords: Al-Ghazali's khusyu’, workplace spirituality, auditor independence, audit quality, phenomenological study.

Abstrak. Kegagalan audit yang berulang di Indonesia, seperti kasus Wanaartha Life, terus menunjukkan bahwa independensi auditor mudah runtuh di hadapan tekanan klien meski aturan dan kode etik sudah berlapis. Penelitian terdahulu banyak menjelaskan independensi dari sisi faktor eksternal seperti regulasi, ukuran KAP, atau audit tenure, sementara proses batin yang sesungguhnya menahan auditor dari tekanan tersebut belum banyak digali. Beberapa studi memang sudah mengaitkan spiritualitas kerja dengan kualitas audit, namun konstruk yang dipakai umumnya masih generik atau berhenti pada nilai Islam yang bersifat umum seperti shiddiq dan amanah. Penelitian ini berupaya mengisi celah tersebut dengan menggunakan konsep khusyu’ Imam Al-Ghazali dalam Ihya' Ulumuddin, yang terdiri dari enam makna yaitu Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', dan Al-Haya', sebagai kerangka spiritualitas kerja yang lebih spesifik untuk membedah independensi auditor. Penelitian ini bertujuan mengeksplorasi bagaimana keenam makna khusyu’ tersebut dimaknai dan dihayati oleh auditor, serta menganalisis implikasinya terhadap sikap independensi dalam menghadapi tekanan klien dan godaan gratifikasi. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, melibatkan delapan informan dari berbagai jenjang jabatan di KAP, melalui wawancara mendalam semi terstruktur, observasi non partisipatif, dan studi dokumentasi. Data dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña, dengan keabsahan data dijaga melalui triangulasi sumber, triangulasi teknik, dan member checking. Hasil penelitian ini diharapkan memperkaya literatur akuntansi keperilakuan Islami dan memberi rujukan praktis bagi KAP dalam membina integritas auditor secara lebih substantif, tidak hanya bertumpu pada kepatuhan prosedural.

Kata kunci: khusyu’ Al-Ghazali, spiritualitas kerja, independensi auditor, kualitas audit, studi fenomenologis.