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Journal : Journal of Contemporary Accounting

The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics Hartono, Rudi; Widyastuty, Tri; Minrejo, Sumarno; Pangaribuan, David
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art3

Abstract

This study aims to analyze the influence of auditor independence, competence, and integrity on audit quality, as well as the role of a professional code of ethics as a moderating variable in this relationship. This study uses a quantitative method with a PLS-SEM approach. The sample consisted of 184 auditors at South Jakarta Public Accounting Firms (KAPs), selected through purposive sampling. Data were collected through questionnaires that had been tested for validity and reliability, as well as interviews with senior auditors to understand the challenges in implementing a professional code of ethics. The analysis results show that auditor independence, competence, and integrity have a positive and significant effect on audit quality, with integrity being the most dominant factor. Furthermore, a professional code of ethics has been shown to strengthen the relationship between independence, competence, and integrity with audit quality, meaning that strict implementation of a code of ethics increases effectiveness and ensures transparent and high-quality audits. However, interviews revealed challenges in implementing a code of ethics, including pressure from clients, long-term relationships that threaten independence, and a lack of training related to the code of ethics in some KAPs.
Co-Authors Aditya Riyadi, Dimas Agnes Enonita Harefa Agnes Mariana Pardosi Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Amor Marundha Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Cahyani Saragih Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Evita Bintang Timur Fauziah, Risyah Febria Amanda Fitri, Nur Laela Goklas Sihombing Hartono, Rudi Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Meilani, Kurnia Minrejo, Sumarno Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Rossa, Elia Sahala Fransiskus Marbun Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Triana Yuniati Triana Yuniati Triyana, Yeni Uswatun Khazanah Valerina Leo Sinaga Wahid Ansori Widyastuty, Tri Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana