Borobudur Accounting Review

Articles

Peran etika audit dalam determinan kualitas audit di kantor akuntan publik Daerah Istimewa Yogyakarta -

Siti Noor Khikmah , Devi Erlina , Nur Laila Yuliani

Published
December 31, 2025

Vol. 5 No. 2 (2025)
Pages 71-85

DOI

Open Access
Share

Abstract

Audit quality is a description of audit practices and results based on auditing standards and quality control standards, which is a measure of the implementation of an auditor's duties and responsibilities. This research examines the influence of competence, independence, professionalism, and leadership style on audit quality with audit ethics as a moderating variable. The population of this study is auditors who work at KAP DIY. The sampling technique in this research uses a purposive sampling method, and the data type used is primary. The selected sample was 6 KAPs or 38 respondents based on specified criteria. Statistical analysis in this research uses moderated regression analysis. The research results show that competence, independence, professionalism, and leadership style do not affect audit quality. Audit ethics cannot moderate the influence of the relationship between competence, independence, professionalism, and leadership style on audit quality.

Keywords

Competence; Independence; Professionalism; Leadership Style; Audit Quality

References

  1. Abdelmoula, L. (2020). Impact of Auditor’s Competence, Independence and Reputation on the Joint Audit Quality: The Tunisian Context. Academy of Accounting and Financial Studies Journal, 24(3), 1–11.
  2. Alsaeedi, A. M. A., & Kamyabi, Y. (2023). the Impact of Auditor Experience and Competence on Audit Quality With Moderating Role of Auditors Ethics: Evidence From Iraq. Russian Law Journal, 11(11), 112–128. https://doi.org/10.52783/rlj.v11i11s.1880
  3. Alsaeedi, A., Sarhan, T. H., & Dakhel, A. F. (2024). The Impact of Auditor Independence on Audit Quality and The Moderating Effect of Auditor Ethics in Iraq. Muthanna Journal of Administrative and Economics Sciences. https://doi.org/10.52113/6/
  4. Anggraini, R. D. P., & Syofyan, E. (2020). Pengaruh independensi, profesionalisme, dan kompetensi terhadap kinerja auditor BPKP. Jurnal Eksplorasi Akuntansi, 2(2), 2772–2785.
  5. Astika, I. B. P., & Wardhani, A. A. I. T. W. (2018). On the Inorganic Constituents of Green-Manure Crops. (I). Nippon Nogeikagaku Kaishi, 12(4), 328–342. https://doi.org/10.1271/nogeikagaku1924.12.328
  6. Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9. Semarang: Badan penerbit Universitas Diponegoro. Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1470.
  7. Hutagaol, K. (2023). Pengaruh Profesional Auditor Terhadap Kualitas Auditor. Jurakunman (Jurnal Akuntansi dan Manajemen), 16(1), 76. https://doi.org/10.48042/jurakunman.v16i1.180
  8. Ismiyati, A. A. (2019). Pengaruh kompetensi, independensi, dan akuntabilitas terhadap kualitas audit dengan etika auditor sebagai variabel moderasi (studi empiris pada kantor akuntan publik di Provinsi Banten). Jurnal Riset Akuntansi Tirtayasa, 4(1), 89–101.
  9. Jati, L. R. (2021). Pengaruh Kompetensi, Independensi, Dan Gaya Kepemimpinan Terhadap Kemandirian Pada Inspektorat Kepolisian Daerah Kalimantan Barat Dengan Budaya Organisasi Sebagai Variabel Moderasi. Jurnal Mahasiswa Magister Akuntansi Untan, Vol. ^, 1–31.
  10. Maharani, & Trisnawati, R. (2022). Pengaruh Independensi, Kompetensi dan Akuntabilitas Terhadap Kualitas Audit: Etika Sebagai Variabel Moderasi. E-QIEN: Jurnal Ekonomi dan Bisnis, 11(3), 799–814.
  11. Maryana, D., & Fauziyah, N. (2022). Pengaruh Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik (KAP) Di Kota Bandung. Jurnal Akuntansi, 15(1), 28–42.
  12. Mohammed, I. S., Hassan, W. A., & Yaqoob, F. A. (2021). The Impact of Core Competence of Audit Companies & Offices on Audit Quality Through Examining Earning Quality of Banks in IRAQ Stock Exchange. Academy of Accounting and Financial Studies Journal, 25, 1–18.
  13. Mohassel, A. H., & Hesarzadeh, R. (2024). Leadership style , knowledge sharing and audit quality. European Journal of Management and Business Economics, 33(3), 306–323. https://doi.org/10.1108/EJMBE-08-2022-0250
  14. Mubaroq, A. C., Fadhila, L. S., & Rubiyanty, I. M. (2024). Pengaruh Audit Fee , Audit Tenure, Reputasi Auditor Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Saham Lq 45 Tahun 2020-2022. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 506–525. https://doi.org/10.30640/ekonomika45.v11i2.2551
  15. Muslim, M., Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh pengalaman kerja, independensi, integritas, kompetensi dan etika auditor kualitas audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 100–112.
  16. Nadzif, N., & Durya, N. P. M. A. (2022). Pengaruh kualitas audit, debt ratio, ukuran perusahaan, audit lag terhadap opini audit going concern. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan, 1(2), 206–221.
  17. Nur’aini, C. (2013). Pengaruh Kompetensi, Independensi, dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Karanganyar dan Surakarta). 1–13.
  18. Pane, D. C., Chryseis, P., Apriliyani, D., & Ufrida, N. (2021). Pengaruh profesionalisme, experience, akuntabilitas dan kompetensi auditor terhadap kualitas audit pada kantor akuntan publik di wilayah kota Medan. Manajemen Ekonomi dan Akuntansi, 5(2), 312–331. https://journal.stiemb.ac.id/index.php/mea/article/view/1100
  19. Pinto, M., & Baridwan, Z. (2020). Effect of Competence , Independence , Time Pressure and Professionalism on Audit Quality ( Inspeção Geral Do Estado in Timor Leste ). International Journal of Multicultural and Multireligious Understanding, 7(8), 658–667.
  20. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2020). Pengaruh profesionalisme, independensi dan kompetensi auditor terhadap kualitas audit pada kantor akuntan publik di provinsi bali:(studi empiris pada kap di Provinsi Bali). Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(1).
  21. Puspita, P. R., Rupa, I. W., & Intan Saputra Rini, I. G. A. (2020). Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali. Jurnal Riset Akuntansi Warmadewa, 1(1), 29–33. https://doi.org/10.22225/jraw.1.1.1541.29-33
  22. Rahmi, N. U., Hadi, T., Susilawati, S., Widia, W., & Fredy, A. (2021). Pengaruh Kompetensi, Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan. Owner: Riset Dan Jurnal Akuntansi, 5(2), 607–619.
  23. Sholehah, N. L. H., & Mohamad, S. (2020). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit. Journal of Technopreneurship on Economics and Business Review, 1(2), 110–119. https://doi.org/10.37195/jtebr.v1i2.44
  24. Siahaan, I., Surya, R. A. S., & Zarefar, A. (2019). Pengaruh opini audit, pergantian auditor, kesulitan keuangan dan efektivitas komite audit terhadap audit delay. Jurnal Politeknik Caltex Riau, 12(2), 135–144. https://doi.org/10.35143/jakb.v12i2.3359
  25. Sugiyono. (2021). Metode Penelitian Kualitatif (S. Y. Suryandari (red); 4th ed). Alfabeta.
  26. Syaifulloh, C. Z., & Khikmah, S. N. (2020). Pengaruh Audit Tenure, Komite Audit, Audit Capacity Stress dan Alignment Effect Terhadap Kualitas Audit:(Studi empiris pada perusahaan manufaktur di Indonesia). UMMagelang Conference Series, 287–297.
  27. Wahidi, U., Hardi, H., & Safitri, D. (2020). Pengaruh independensi, gaya kepemimpinan dan budaya organisasi terhadap kinerja auditor: komitmen organisasi sebagai mediasi. CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, 1(2), 218–238.
  28. Zunita, L., Khikmah, S. N., & Mranani, M. (2022). Pengaruh Audit Capacity Stress, Auditor Spesialisasi Industri, Komite Audit, dan Alignment Effect terhadap Kualitas Audit. Borobudur Accounting Review, 58–69.
Article Metrics
24
Views
24
Downloads

SCITE

DIMENSIONS

Publication Information
Published December 31, 2025
Section Articles
Copyright Copyright (c) 2025 Siti Noor Khikmah, Devi Erlina, Nur Laila Yuliani
Keywords
  • Competence
  • Independence
  • Professionalism
  • Leadership Style
  • Audit Quality