Main Article Content

Muhammat Hanafi Fathur Rohim Sulis Rochayatun


This study aims to review the literature on the factors that influence the quality of an auditor, with a focus on understanding attitudes of independence, audit ethics, accountability, and competence. As a profession that is important in ensuring the integrity and transparency of financial reports, quality auditors are indispensable in maintaining public confidence in company financial information. Data collection techniques were carried out using the literary review method. This study identified and analyzed scientific publications, journals, and related literature from a certain period. Relevant data is then collected, analyzed, and synthesized to present significant findings regarding the factors influencing auditor quality. The results of this study indicate that a deep understanding of independence is an important factor in determining the quality of an auditor. Good audit ethics leads to honest, fair, and responsible behavior in performing audit tasks. High competence in auditing is also a crucial factor. Auditors with adequate knowledge and auditing skills will be more able to carry out their duties accurately and efficiently. Accountability is important in ensuring that auditors are held accountable for their actions and decisions. An accountable auditor will be more careful and careful in assessing, testing, and verifying the company's financial statements. In conclusion, understanding attitudes of independence, audit ethics, accountability, and competence collectively are important determinants in determining an auditor's quality. This research provides valuable insights for practitioners, academics, and regulators in understanding the factors that can improve audit quality and maintain the integrity of the auditor profession.

Article Details

How to Cite
ROHIM, Muhammat Hanafi Fathur; ROCHAYATUN, Sulis. UNDERSTANDING INDEPENDENCE ATTITUDES, AUDIT ETHICS, ACCOUNTABILITY AND COMPETENCE AS DETERMINANTS OF QUALITY AUDITORS: A LITERATURE REVIEW. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 253-260, aug. 2023. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2221>. Date accessed: 26 feb. 2024.


Ardhani, L., Subroto, B., & Hariadi, B. (2019). Does auditor independence mediate the relationship between auditor rotation and audit quality? Jabe (Journal of Accounting and Business Education), 4(1), 1. https://doi.org/10.26675/jabe.v4i1.8145

Handayati, P., Tham, YH, Yuningsih, Y., Rochayatun, S., & Meldona. (2022). Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia. Journal of Corporate Accounting and Finance, 33(3), 65–78. https://doi.org/10.1002/jcaf.22548

Case, S., Auditor, P., Office, D., Public, A., Bandung, W., Putri, LC, Dini, W., Hapsari, MSE, & Si, A. (2018). The effect of independence, ethics and auditor experience to audit quality (case study on auditors at public accounting firm Bandung area). In e-Proceeding of Management (Vol.5,Issue2).

Lestari, D., Sya'ban, M., & Nuraini, F. (2021). The influence of competence, ethics, independence, time budget pressure and audit fees on audit quality. Journal of Sustainable, 1(2), 222–239.

Lestari, IF, & Oktaviana, UK (2020). The role of the audit committee and Sharia supervisory board on the quality of financial reports (a case study on BPRS in East Java). El Dinar, 8(1), 29. https://doi.org/10.18860/ed.v8i1.7611

Maharany, Astuti, YW, & Juliardi, D. (2016). The influence of auditors' competence, independence and professional ethics on audit quality (an empirical study on hoods in Malang). Journal of Actual Accounting, 3(3), 236–242. http://journal2.um.ac.id/index.php/jaa/article/view/7168

Mutiara, I. (2018). Auditor competence and independence affect audit quality, with auditor ethics as a moderating variable. Jambi Journal of Accounting Research, pp. 1–9. https://doi.org/10.5281/jraj.v1i1.60

Mutmainah, S., Budiyono, I., Lestari, SS, Hasanah, S., & Widowati, M. (2020). The influence of professionalism, competence, independence and accountability on audit quality. In Proceedings of Polines Research and Community Service Seminar (Vol. 3). journal. Policies.ac.id.

Nurfauziah, FL, Sayekti, FN, & Utami, CK (2021). Auditor professional ethics in moderating the influence of auditor independence and competence on audit quality. Journal of Multiparadigm Accounting Research,8(2), 161–169. https://doi.org/https://doi.org/10.30743/akutansi.v8i2.4776

Rahayu, NKS, & Suryanawa, IK (2020). The influence of independence, professionalism, professional scepticism, professional ethics and gender on audit quality at KAP in Bali. E-Journal of Accounting, 30(3), 686–698. https://doi.org/10.24843/eja.2020.v30.i03.p11

Ritonga, RA, & Nazar, MR (2020). The influence of independence, professional ethics and audit quality on the materiality level (survey of public accounting firms in the Bandung area 2020). In e-Proceeding of Management (Vol.7,Issue2). https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/viewFile/13899/13639

Sari, DW, & Tiara, S. (2020). The influence of professionalism, accountability, competence, auditor independence, and due professional care on audit quality in public accounting firms in Medan. Journal of Trends Economics and Accounting Research, 1(1), 18–22. https://journal.fkpt.org/index.php/jtear

Siahaan, SB, & Simanjuntak, A. (2019). The effect of auditor competence, auditor independence, auditor integrity and auditor professionalism on audit quality with auditor ethics as a moderating variable. Journal of Management, 5(1), 81–92. http://ejournal.lmiimedan.net

Sipayung, FI, Situmorang, TAL, Laia, F., & Sitepu, WRB (2021). The effect of independence, professionalism, professional ethics, and auditor accountability on audit quality in Medan public accounting firms. MEA Scientific Journal (Management et al.), 5(2), 963–981. https://doi.org/https://doi.org/10.31955/mea.v5i2.1214

Sunaryo, ARP, Suhardiyah, M., & Firdausia, YK (2022). Analysis of independence, work experience and auditor ethics on audit quality (case study at Kap Setijawati in Surabaya). In Journal of Sustainability Business Research (Vol. 3, Issue 4). https://doi.org/https://doi.org/10.36456/jsbr.v3i4.6458

Widiya, W., & Syofyan, E. (2020). The effect of auditor competence, independence and ethics on audit quality of inspectorate officials (an empirical study at the inspectorate office of West Sumatra province). Journal of Exploratory Accounting, 2(4), 3737–3754. https://doi.org/https://doi.org/10.24036/jea.v2i4.316

Yuhan, E. (2022). The effect of due professional care, independence, auditor experience and auditor competence on audit quality with an internal locus of control as a moderating variable. Parsimonia-Journal of Accounting, Management, and Business, 9(2), 58–76. https://doi.org/https://doi.org/10.33479/parsimonia.v9i2.601

Yuliana, AT (2018). Analysis of the effect of time budget pressure, competence, independence, and accountability on audit quality (empirical studies on KAP Surakarta and KAP Yogyakarta). Surakarta: UMS Libraries. https://core.ac.uk/download/pdf/148619314.pdf