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The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

This study aims to test and determine how important the influence of Independence and Work Experience is on audit quality at Public Accounting Firms (KAP) in East Jakarta. The research method used is quantitative because it has conducted tests using SPSS such as respondent identity, gender, age, last level of education, length of service and also conducted classical assumption tests, namely data validity, data reliability, data linearity, multicollinearity, heteroscedasticity, autocorrelation test, simple linear regression, multiple linear regression, coefficient test, correlation coefficient test and also partial and simultaneous hypothesis tests. This study proves that the influence of independence and work experience as variables that are very influential, an auditor must have these two integrities with a responsible basis in order to provide good and quality audit results.

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors    

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.

This article discusses how the independence of the judiciary is based on the Constitutional Court Decision. The obligation of a state of law or rechstaat is the independence of the judiciary. In the concept of Rule of Law and Rechstaat, a state of law is obliged to place a free and impartial judiciary against anyone. The judiciary is also called the broadest possible independence, this is meant as a sign of a good state of law. Independence is usually considered as protection from irresponsible actions. Therefore, in accordance with the mandate of Article 24 paragraph (1) of the 1945 Constitution, it is necessary to explore the roots of the independence of the judiciary. The opinion of the Constitutional Court itself regarding the decisions that make this Article a kind of test for the judicial review carried out by the Constitutional Court which should be properly discussed and raised as an interpretation of the meaning of the independence of the judiciary. This article discusses the judge's perspective on the decision of the Constitutional Court which discusses the independence of the judiciary. The writing of normative juridical uses a conceptual approach and a case approach. Secondary data is used in this article, and the main legal source is the Decision of the Constitutional Court. Data were analyzed using a qualitative approach.

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.  

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

This research was conducted to uncover factors that are likely to have an impact on audit fraud. The research was conducted using descriptive quantitative research methods. This descriptive quantitative research uses a closed questionnaire method in data collection. The sample data obtained in this research was 148 respondents. The data obtained is then processed using SPSS statistical software version 22. From this research, it was found that audit fees, audit tenure, independence, work experience have a negative and significant impact on audit fraud

This research aims to analyze the revision of the Constitutional Court Law (UU MK) which has the potential to cripple the independence of judges and perpetuate authoritarian power in Indonesia. The research method used is critical analysis with a qualitative approach, which involves analysis of legal documents and related literature. This research reveals that the revision of the Constitutional Court Law could have a significant impact on the democratic system in Indonesia, with the risk of weakening the basic principles of the rule of law, separation of powers, and protection of citizens' constitutional rights. It is hoped that the research results will provide a comprehensive picture of the risks and impacts of the revision of the Constitutional Court Law and provide recommendations for strengthening the independence of the Constitutional Court and supporting the democratic system in Indonesia.

The aim of this research is to determine the influence of Independence, Organizational Commitment and Transformational Leadership Style on Auditor Performance. This article reviews the factors that influence Auditor Performance, namely Independence, Organizational Commitment and Transformational Leadership Style, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Independence influences auditor performance; 2) Organizational Commitment influences Auditor Performance; and 3) Transformational Leadership Style influences Auditor Performance.

Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality

This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.

This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data were processed using SPSS version 26 with the results obtained that Investigative Audit and Professional Skepticism affect the disclosure of fraud. Meanwhile, Forensic Accounting and Independence do not affect fraud disclosure.