Article Sidebar

Download
PDF

Main Article Content

Abstract

This study aims to examine and analyze the influence of auditor independence, auditor professionalism, and auditor performance on audit quality. The primary focus of this study is to determine which variables have a significant impact on audit quality within the context of Public Accounting Firms in Jakarta. This research employs a quantitative, correlational approach. Primary data were collected through a survey method using a closed questionnaire, which was distributed directly to 30 auditors working in three Public-Private Agreements (PKAs) in Jakarta. The sampling technique used was probability sampling, with a census sampling approach. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach through WarpPLS software version 8.0. The results of the study indicate that the auditor professionalism variable has a positive and significant effect on audit quality. Conversely, the auditor independence and auditor performance variables do not show a significant impact on audit quality. These findings suggest that improvements in audit quality are more closely tied to the professional attitudes of auditors than to other variables. This study highlights the importance of cultivating professional values in audit practice as a crucial step in achieving optimal audit quality. The results of this study can serve as a reference for the development of auditor training policies and performance evaluation in public accounting firms.

Keywords

auditor independence auditor professionalism auditor performance audit quality

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Naibaho, Y. D., Sari, F. M., & Nainggolan, O. V. B. (2025). The Influence of Independence, Professionalism, and Auditor Performance on Audit Quality: A Case Study of Public Accounting Firms in Jakarta. Amkop Management Accounting Review (AMAR), 5(1), 49–65. https://doi.org/10.37531/amar.v5i1.2435
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alakhzami, K. (2019). Auditors’ Professional Scepticism and Moral Reasoning. University of York. https://etheses.whiterose.ac.uk/id/eprint/30144/
  2. Assegaff, S. D. (2024). The Effect of Accountability, Competence, and Independence on Audit Quality. Advances in Managerial Auditing Research, 2(3 SE-Articles), 171–184. https://doi.org/10.60079/amar.v2i3.319
  3. Balmaceda, F., Balseiro, S. R., Correa, J. R., & Stier-Moses, N. E. (2010). The Cost of Moral Hazard and Limited Liability in the Principal-Agent Problem BT - Internet and Network Economics (A. Saberi (ed.); pp. 63–74). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-642-17572-5_6
  4. Bedros, R. J. (2022). Pengaruh Kompetensi, Independensi, dan Profesionalisme Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan. Akuntansi Pemeriksaan, Akuntansi, Universitas Muhammadiyah Sumatera Utara.
  5. Brivot, M., Roussy, M., & Gendron, Y. (2024). The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values? Journal of Business Ethics, 193(3), 691–712. https://doi.org/10.1007/s10551-023-05575-x
  6. El Badlaoui, A., Cherqaoui, M., & Taouab, O. (2021). Output indicators of audit quality: A framework based on literature review. Universal Journal of Accounting and Finance, 9(6), 1405–1421. https://doi.org/10.13189/ujaf.2021.090619
  7. Graschitz, S., & Steller, M. (2025). Audit fees and audit quality in Austria—a replicatory study in the wake of the EU audit reform. Journal of Business Economics. https://doi.org/10.1007/s11573-025-01222-1
  8. Hamza, M., & Damak-Ayadi, S. (2023). The perception of audit quality among financial statements users, preparers and auditors, in Tunisia. Accounting and Management Information Systems, 22(2), 202–224. https://www.ceeol.com/search/article-detail?id=1127648
  9. Hyatt, T. A., Prawitt, D. F., & Stubbs, K. M. (2024). Reduced audit quality acts: A review and organizational model. International Journal of Auditing, 28(2), 288–306. https://doi.org/10.1111/ijau.12331
  10. Jensen, M. C., & Meckling, W. H. (1976). Also published in Foundations of Organizational Strategy. Journal of Financial Economics, 4, 305–360. http://ssrn.com/abstract=94043Electroniccopyavailableat:http://ssrn.com/abstract=94043http://hupress.harvard.edu/catalog/JENTHF.html
  11. Jiang, L., Rundo, J., Shi, L., & Zhou, N. (2024). Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World. Encyclopedia, 4(3). https://doi.org/10.3390/encyclopedia4030070
  12. Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385–421. https://doi.org/10.2308/ajpt-50350
  13. Kritzinger, J. A., & Barac, K. (2025). Measuring an audit quality climate among employees. International Journal of Auditing, 29(1), 1–33. https://doi.org/10.1111/ijau.12348
  14. MacTavish, C. (2023). Professionalism Versus Commercialism in Audit BT - Encyclopedia of Business and Professional Ethics (D. C. Poff & A. C. Michalos (eds.); pp. 1501–1506). Springer International Publishing. https://doi.org/10.1007/978-3-030-22767-8_370
  15. Muslim, M. (2023). Emotional intelligence role: Relationship between role conflict and role ambiguity on external auditor performance. Advances in Managerial Auditing Research, 1(2). https://doi.org/10.60079/amar.v1i2.74
  16. Nouraldeen, R. M. (2025). Competent and Independent Auditors but Cannot Detect Fraud!! Do They Exercise Professional Skepticism? International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-025-00296-1
  17. Nurhayati, S. (2012). Metodologi Penelitian Praktis. In Universitas Pekalongan Press.
  18. Panggabean, K. A., & Pangaribuan, H. (2022). Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit. Mbia, 21(1), 60–71. https://doi.org/10.33557/mbia.v21i1.1736
  19. Puspanugroho, E. N., & Muqorobin, M. M. (2022). Profesionalisme dan Independensi Auditor terhadap Kinerja Auditor. Journal of Applied Accounting, 1(2), 55–61. https://doi.org/10.52158/jaa.v1i2.452
  20. Rajgopal, S., Srinivasan, S., & Zheng, X. (2021). Measuring audit quality. Review of Accounting Studies, 26(2), 559–619. https://doi.org/10.1007/s11142-020-09570-9
  21. Rizki Humaira, Alfiati Silfi, & Nita Wahyuni. (2021). Pengaruh Latar Belakang Pendidikan, Gender, Pengalaman Kerja, Dan Insentif Kinerja Auditor Terhadap Kualitas Audit. Cross Border, 4(2), 365–379.
  22. Rogala, P., Kafel, P., & Urbaniak, M. (2024). The credibility of external audits of management systems – the audited enterprises’ perspective. European Business Review, 36(6), 945–961. https://doi.org/10.1108/EBR-09-2022-0184
  23. Roger Bougie, U. S. (2016). Research Methods for Business.
  24. Salsadilla, S., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Kompetensi, Profesionalisme Auditor, Dan Integritas Terhadap Kualitas Audit Internal. Jurnal Economina, 2(6), 1295–1305. https://doi.org/10.55681/economina.v2i6.599
  25. Sangadah, L. (2022). Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1137–1143. https://doi.org/10.33395/owner.v6i2.636
  26. Sari, F. M. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BATANG. EKOMBIS: JURNAL FAKULTAS EKONOMI, 8(2), 145–153. https://doi.org/10.35308/ekombis.v8i2.6533
  27. Sari, F. M. (2023). ANALISIS PENGENDALIAN INTERNAL DAN PROFESIONALISME DALAM PENCEGAHAN PENGHINDARAN PAJAK DAN PENIPUAN DI INDONESIA. EKOMBIS: JURNAL FAKULTAS EKONOMI, 9(1), 39–46. https://doi.org/10.35308/ekombis.v7i2
  28. SATRIA, M., & Utami, S. T. R. (2023). Pengaruh Kinerja Auditor Dan Remote Audit Terhadap Kualitas Audit Dimasa Pandemi Covid-19 Pada Kap Wilayah Bandung. Land Journal, 4(1), 122–135. https://doi.org/10.47491/landjournal.v4i1.2771
  29. Schanze, E. (1987). Contract, Agency, and the Delegation of Decision Making BT - Agency Theory, Information, and Incentives (G. Bamberg & K. Spremann (eds.); pp. 461–471). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-642-75060-1_23
  30. Schneider, D. (1987). Agency Costs and Transaction Costs: Flops in the Principal-Agent-Theory of Financial Markets BT - Agency Theory, Information, and Incentives (G. Bamberg & K. Spremann (eds.); pp. 481–494). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-642-75060-1_25
  31. Sekaran dan Bougie. (2016). Research methods for business : a skill-building approach. In John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
  32. Stack, R., & Malsch, B. (2022). Auditors’ professional identities: Review and future directions. Accounting Perspectives, 21(2), 177–206. https://doi.org/10.1111/1911-3838.12289
  33. Stice, D., Stice, H., & White, R. (2022). The effect of individual auditor quality on audit outcomes: opening the black box of audit quality. Managerial Auditing Journal, 37(8), 937–966. https://doi.org/10.1108/MAJ-07-2021-3235
  34. Timor, S. D., & Hanum, Z. (2023). Pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai Variabel Intervening. Owner: Riset Dan Jurnal Akuntansi, 7(3), 2217–2224. https://doi.org/10.33395/owner.v7i3.1584
  35. Tormo-Carbó, G., Mardawi, Z., & Seguí-Mas, E. (2024). Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention. Journal of Business Ethics, 194(2), 335–350. https://doi.org/10.1007/s10551-023-05583-x
  36. Tritschler, J. (2013). Audit quality: Association between published reporting errors and audit firm characteristics. Springer Science & Business Media. https://doi.org/10.1007/978-3-658-04174-8
  37. Velte, P. (2023). The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research. Management Review Quarterly, 73(3), 959–985. https://doi.org/10.1007/s11301-022-00264-x
  38. Wahyuni, W., Sueny, L. N. R., Wahyu, A. S., & Fadewa, N. N. (2024). Examining Audit Fee Determinants and Their Impact on Audit Quality. Advances in Managerial Auditing Research, 2(3), 119–129. https://doi.org/10.60079/amar.v2i3.373
  39. Wu, Y., Li, Z., Zhang, M., & Zhai, S. (2023). Auditor assignments and audit quality. Australian Accounting Review, 33(2), 160–187. https://doi.org/10.1111/auar.12400
  40. Yamin dan Kurniawan. (2011). Generasi Baru Mengolah Data Penelitian dengan Partial Least Square Path Modeling : Aplikasi dengan Software XLSTAT, SmartPLS, dan Visual PLS. In Salemba Infotek. Salemba Infotek.

Similar Articles

<< < 10 11 12 13 14 15 16 17 18 > >> 

You may also start an advanced similarity search for this article.