Analysis of Murabahah Financing Audit, Independence, and Competence on Audit Quality at Islamic Bank KC Ujung Batu

Abstract

This study discusses the quality of audit in murabahah financing, focusing on how auditor independence and competence influence audit quality in Islamic banking institutions. The main problem addressed in this research is the inconsistency of audit quality in murabahah financing practices, which is suspected to be influenced by variations in auditor independence and professional competence. The research questions in this study are formulated to examine how murabahah financing audit practices are conducted, how auditor independence contributes to audit quality, and how auditor competence affects the reliability of audit outcomes. This study uses a qualitative descriptive method based on literature study, where data are collected from academic journals, books, and relevant previous research related to Islamic banking audit practices. The analysis is carried out by systematically reviewing, comparing, and interpreting various sources to obtain a comprehensive understanding of the studied variables. The findings indicate that audit quality in murabahah financing is strongly influenced by the level of auditor independence and competence, where both factors play a complementary role in ensuring accurate, objective, and reliable audit results. It is also found that limitations in either independence or competence may reduce the effectiveness of audit functions in maintaining compliance with Islamic principles. Therefore, strengthening these two aspects is essential to improve the overall quality of audit in Islamic banking institutions.