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Riana Anggraeny Ridwan
Universitas Sulawesi Barat
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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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Pengaruh Komitmen Profesional Terhadap Independensi Auditor Dengan Moderasi Budaya Etis Organisasi Dan Pengawasan Internal Di Kantor Akuntan Publik Riana Anggraeny Ridwan; Nur Alimin Azis
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6202

Abstract

This study aims to examine the influence of professional commitment on auditor independence, as well as investigate the role of auditor emotional intelligence and internal supervision in Public Accounting Firms as moderation variables. The research sample consists of 107 public auditors in Indonesia who will be active in 2024, with a simple random sampling technique. Data was collected through a questionnaire survey method. The results of the analysis show that professional commitment has a positive effect on the independence of auditors. In addition, auditors' emotional intelligence strengthens the relationship, as well as effective internal oversight of the KAP has been shown to strengthen the influence of professional commitment on auditor independence. These findings affirm the importance of strengthening the emotional capacity of individual auditors as well as the development of internal oversight systems within organizations as part of efforts to maintain auditors' independence and professionalism in audit practice.
Co-Authors A. Masniawati Ahmad Ahmad Ahmad Mansur AM Andi Dewi Rizka Ainulia Makerra Arifhan Ady Dj Asia Arifin Dewi Rantika Dirhana Purnama Dj, Akhdiari Harpa Dj, Arifhan Ady Dwi Ratna Sari Eva Johannes Fadhil Zil Ikram Hendra Hendra Irlan Manguntungi, Baso Mietra Anggara Muh. Chaerul Anwar Muh. Ridwan Hayadin Muhammad Agusfartham Ramli Muhammad Ilham S Muhammad Rizaldi Trias Jaya Putra Nurdin Murni Murni Novitasari, Eni Nur Alimin Azis Nur Hilal A. Syahrir Nurhidayah Nurhidayah Nurmuliayanti Muis Nurul Listiawati Nurwaini Nurwaini Rahmaniar Rachman Ramli, Muhammad Agusfartham Siti Nur Reskiyawati Said Sri Astuti Sriwana, Insan Syamsul Arifin Wahyullah Wahyullah Yusran Yusran Zainal