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All Journal Jurnal Pengabdian Bukit Pengharapan Journal of Creative Power and Ambition (JCPA)
Haflah Furqan
Universitas Pendidikan Ganesha, Indonesia
Economics, Econometrics & Finance Other

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Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review Wan Fachruddin; Haflah Furqan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1711

Abstract

Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic Literature Review approach guided by the PRISMA reporting framework, this study thoroughly examines 30 reputable scientific articles indexed in the Scopus database, published within the last five years (2021–2026). The search strategy employed the keywords 'auditor independence', 'accounting behavior', 'earnings management', and 'reporting quality' combined with Boolean operators. The main findings indicate that the relationship between auditor independence and accounting behavior is complex; independence does not exert a single linear effect but is strongly shaped by critical mediating and moderating variables, including audit tenure, audit fees, client pressure, firm ethical culture, and auditor gender diversity. This synthesis reveals patterns of consensus and theoretical debate regarding the effectiveness of oversight mechanisms. The article contributes theoretically by enriching the discourse on audit ethics and offers practical guidance for regulators in formulating more adaptive supervisory policies, as well as serving as a strategic reference for auditors seeking to enhance professionalism and objectivity amid the complexities of modern business.
PROGRAM PENINGKATAN KOMPETENSI AUDIT MELALUI PELATIHAN PENYUSUNAN WORKING PAPER BAGI MAHASISWA MAGANG DI KANTOR AKUNTAN PUBLIK Wan Fachruddin; Haflah Furqan
Jurnal Pengabdian Bukit Pengharapan Vol. 6 No. 1 (2026)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v6i1.1215

Abstract

Kampus Berdampak Program, part of the Merdeka Belajar Kampus Merdeka policy, provides opportunities for university students to develop professional competencies through internship activities in the workplace. This article documents a community service program implemented through an internship by three students of the Accounting Study Program at Universitas Pembangunan Panca Budi at the Public Accounting Firm Gideon Adi dan Rekan. The primary objective of the activity was to enhance audit competencies, particularly the ability to prepare audit working papers in a correct, well-documented manner that conforms to the Indonesian Professional Accountant Standards and International Standard on Auditing 230. The implementation method was a PKM Socialization program combining three elements: direction and direct demonstration from the UNPAB field supervisor lecturer on how to prepare proper working papers in an audit, mentoring by the partner namely a senior auditor at the Public Accounting Firm Gideon Adi dan Rekan, and student involvement in real audit assignments. The evaluation was entirely process-based through work observation by the partner and lecturer, review of working paper portfolios, and reflection on internship experiences. Results showed that the three students acquired knowledge about audit documentation regulations, working paper structure, and the principles of SPAP and ISA 230, while simultaneously gaining technical audit skills such as vouching, tracing, verification, and the preparation of current files and permanent files. The activity recommends replicating the model in other partner public accounting firms with strengthened coordination between higher education institutions and public accounting firms.
Co-Authors Wan Fachruddin Wan Fachruddin