Determinant Independence of Auditors of Public Accounting Firm

Tumirin Tumirin

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Determinant Independence of Auditors of Public Accounting Firm

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@INPROCEEDINGS{10.4108/eai.10-8-2022.2320829,
    author={Tumirin  Tumirin},
    title={Determinant Independence of Auditors of Public Accounting Firm},
    proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
    publisher={EAI},
    proceedings_a={ICBAE},
    year={2022},
    month={8},
    keywords={independence auditor religiousity ethical and culture},
    doi={10.4108/eai.10-8-2022.2320829}
}

Tumirin Tumirin
Year: 2022
Determinant Independence of Auditors of Public Accounting Firm
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320829

Tumirin Tumirin¹^,*

1: Muhammadiyah University Gresik

*Contact email: tumirin@umg.ac.id

Abstract

This study aims to examine the independence of auditors. The theory used in this study is the theory of individual-situation interaction (Person-Situation Interactionist Theory). The research approach is quantitative. The research data was obtained by distributing questionnaires. The sampling method is purposive sampling. The sample is auditors of public accounting firms. The data analysis technique used is a regression with a moderation variable. The results showed that ethical culture and religiosity affect auditor independence, but professional commitment does not affect auditor independence. Ethical culture and religiosity turned out not to be moderating variables but independent variables

Keywords: independence auditor religiousity ethical and culture

Published: 2022-08-23
Publisher: EAI

: http://dx.doi.org/10.4108/eai.10-8-2022.2320829