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This Author published in this journals
All Journal Mandalika Journal of Business and Management Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nur Alimin Azis
Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 : Lembaga Pengembangan Kinerja Dosen

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.
Auditor Independence as an Ethical Control Mechanism in Data Driven Audit Decision Making in Accounting Nur Alimin Azis
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies (In Progress)
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.504

Abstract

This study explores the role of auditor independence as an ethical control mechanism in the context of data-driven audit decision-making within accounting. As technology, such as big data analytics and machine learning, becomes increasingly integrated into the audit process, maintaining auditor independence has become a critical challenge. The primary objective of this research is to analyze how ethical controls, particularly auditor independence, can be preserved in a data-driven auditing environment. A qualitative literature review was conducted, examining relevant peer-reviewed articles, books, and case studies over the past two decades. The findings reveal that while technology enhances audit efficiency, it also risks undermining auditor independence by fostering over-reliance on automated systems. However, effective ethical controls, including adherence to professional guidelines, regulatory oversight, and ongoing professional development, can mitigate these risks. The research concludes that auditor independence remains essential for ensuring objectivity and trust in the audit process, even as technology continues to evolve. Strengthening ethical oversight and developing clear frameworks are crucial for maintaining auditor independence while leveraging technological advancements in auditing. This study provides significant insights for auditors, regulatory bodies, and organizations to navigate the complexities of modern audit practices.
Co-Authors Riana Anggraeny Ridwan