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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Syamsuddin , Sofyan
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Economics, Econometrics & Finance

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The Influence of Professional Ethics, Independence, and Professional Skepticism on Audit Quality at the Regional Inspectorate Office of Palopo City Safitri, Aisyah; Syamsuddin , Sofyan; Rusli , Andika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23307

Abstract

This study seeks to empirically examine the influence of professional ethics, independence, and professional skepticism on audit quality within the Regional Inspectorate of Palopo City in the context of the digital era. Employing a quantitative research design, primary data were collected through structured questionnaire instruments and subsequently analyzed using multiple linear regression techniques. The empirical findings reveal that professional ethics exerts a statistically significant effect on audit quality. Similarly, independence is found to significantly enhance auditors’ capacity to maintain objectivity in the audit process. Furthermore, professional skepticism emerges as the most dominant determinant, strengthening auditors’ critical evaluation of audit evidence and their ability to identify potential misstatements or fraudulent activities. Collectively, these variables demonstrate a substantial and simultaneous influence on audit quality. The findings lend empirical support to Attribution Theory, which posits that auditors’ internal characteristics—namely ethical orientation, independence, and critical judgment—play a pivotal role in shaping professional conduct during audit engagements. Accordingly, this study underscores the imperative of reinforcing professional ethics, independence, and professional skepticism to ensure the production of more reliable, objective, and accountable audit outcomes, particularly within the public sector auditing environment.
The Influence of Professional Ethics, Independence, and the Accountants' Code of Ethics on Auditor Performance at the Palopo Inspectorate Maharani, Putri Jingga; Syamsuddin , Sofyan; Pratiwi, Indah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23308

Abstract

This study aims to examine the influence of professional ethics, independence, and the accountants’ code of ethics on auditor performance at the Regional Inspectorate of Palopo City. Previous studies have generally examined these ethical dimensions separately, resulting in limited understanding of their combined effects, particularly in the public sector context. This study addresses this gap by integrating these variables into a single analytical framework. This research adopts a quantitative approach using an associative method. The population consists of all auditors at the Regional Inspectorate of Palopo City, with a total sampling technique resulting in 36 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that professional ethics, independence, and the accountants’ code of ethics have a positive and significant effect on auditor performance. This study contributes by providing empirical evidence on the simultaneous role of ethical factors in improving auditor performance. The findings also emphasize the importance of strengthening ethical values, independence, and professional standards to enhance audit quality and public trust.
Co-Authors Indah Pratiwi Maharani, Putri Jingga Rusli , Andika Safitri, Aisyah