JAAF (Journal of Applied Accounting and Finance)
Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)

The influence of auditor independence, moral integrity on violations of audit compliance triggers attitudes

Vina Merliana (Department of Accounting, Faculty of Economics and Business, University of Indonesia Membangun (INABA), Bandung, Indonesia)



Article Info

Publish Date
30 Sep 2023

Abstract

The purpose of this study is to evaluate the impact of auditor independence, moral integrity on violations of compliance audit trigger attitudes, because attitudes can determine a person's character to carry out an intentional or unintentional action, a person's morals come out of oneself, influenced from outside that can damage the mind. The sample size is 35 respondents. The quantitative research methodology employed in this study includes sampling utilizing the probability sampling method along with descriptive and verification approaches. The findings revealed that auditor independence has a insignificant positive effect on compliance audit violations that trigger attitudes, and the same moral integrity has a insignificant positive effect on those same violations. Auditors are professional, thus, any other immoral acts they avoid at all cost.

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Journal Info

Abbrev

JAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...