The Role of Auditors’ Code of Professional Conduct as a Moderating Variable on Auditor Performance
DOI:
https://doi.org/10.31098/jgrcs.v5i1.2294Abstract
Research on auditor performance is a compelling topic because various internal factors, namely auditor accountability, competency, and independence, may affect auditor performance. Previous research concluded that the results of the factors affecting auditor performance were found to be inconclusive (mixed results). This motivated this study to re-examine further using contingency variables, i.e., the code of professional conduct as the moderating variable. This study examines the role of auditors’ code of professional conduct to strengthen the relationship between internal/external factors and auditor performance. This study uses attribution theory to develop and test the hypotheses. This study used a survey method, an electronic questionnaire. The respondents in this study were public sector auditors in Indonesia, with 101 respondents. The data analysis used was a moderated regression analysis technique. This study examined the validity and reliability of the data to ensure that the instruments were valid and reliable. It is hypothesized that an auditor’s code of professional conduct strengthens the relationship between internal factors and auditor performance. The result showed that the auditors’ code of professional conduct served as a quasi-moderator that strengthened the relationship between the auditor’s accountability on performance, while for the relationship between the auditor’s competency and independence on performance, the auditors’ code of professional conduct served as a pure moderator. The limitations of this study are related to the timeframe of data collection due to the high level of tasks of public sector auditors. This study contributes to behavioral management accounting research on auditors’ performance.
References
Aidi, A. et al. (2022) ‘The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach’, Ilomata International Journal of Tax & Accounting, 3(1), pp. 103–116. Available at: https://doi.org/10.52728/ijtc.v4i1.434.
Amsari, S. and Husna, A. (2022) ‘The Effect of Competence and Accountability on the Performance of Government Auditors’, JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 8(2), pp. 192–204. Available at: https://doi.org/10.35870/jemsi.v8i2.862.
Arens, A.A., Elder, R.J. and Beasley, M.S. (2014) Auditing and Assurance Services. 15th edn. England: Pearson Education Limited.
Asosiasi Auditor Intern Pemerintah Indonesia (2021) Standar Audit Intern Pemerintah Indonesia. Indonesia.
Badan Pengawasan Keuangan dan Pembangunan (2010) Standar Kompetensi Auditor. Indonesia.
Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2013) Standar Audit Intern Standar Audit Intern Pemerintah Indonesia.
Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2015) Pedoman Teknis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah.
Flint, D. (1988) Philosophy and Principles of Auditing: An Introduction. Macmillan Education.
Halim, A., Sutrisno, T. and Achsin, M. (2014) ‘Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable’, International Journal of Business and Management Invention, 3(6), pp. 64–74.
Heider, F. (1958) The psychology of interpersonal relations. New York. Wiley.
Heneman, H.G. (1974) ‘Comparisons of self- and superior ratings of managerial performance.’, Journal of Applied Psychology, 59(5), pp. 638–642. Available at: https://doi.org/10.1037/h0037341.
Ismiyati (2019) ‘Pengaruh Kompetensi, Independensi, dan Akuntabilitas terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi’, Jurnal Riset Akuntansi Tirtayasa, 4(1), pp. 89–101.
Jasman, Iqbal, A.M.A. and Iqbal, M. (2016) ‘Pengaruh Kompetensi, Independensi Dan Etika Terhadap Kinerja Aparat Pengawas Intern Pemerintah (Apip) Inspektorat Daerah Kabupaten Parigi Moutong’, e Jurnal Katalogis, 4(4), pp. 14–24.
Kode Etik Auditor Intern Pemerintah Indonesia (2014).
Komisi Pemberantasan Korupsi (KPK) (2020) Graph TPK berdasarkan Jenis Perkara. Available at: https://www.kpk.go.id/idstatistik/penindakan/tpk-berdasarkan-jenis-perkara.
Lucyanda, J., Pratiwi, M.W. and Hady, S. (2023) ‘The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in the Covid-19 Pandemic’, Jurnal Dinamika Akuntansi, 15(1), pp. 24–34.
Luthans, F. (2005) Organizational Behaviour. The McGrow-Hill Companies, Inc.
Mardiasmo (2009) Akuntabilitas Sektor Publik. Yogyakarta.
Mardisar, D. and Sari, N.N. (2007) ‘Pengaruh Akuntabilitas Dan Pengetahuan Terhadap Kualitas Hasil Kerja Auditor’.
Martinko, M.J. and Mackey, J.D. (2019) ‘Attribution Theory: An Introduction to the Special Issue’, Journal of Organizational Behavior, 40(5), pp. 523–527.
Octavia, E. and Widodo, N.R. (2015) ‘The Effect of Competence and Independence Of Auditors on the Audit Quality’, Research Journal of Finance and Accounting, 6, pp. 189–194.
Pandoyo (2016) ‘The Effect of Auditor Competence, Independence, Audit Experience, Organizational Culture and Leadership Against Auditor Professionalism and its Implication on Audit Quality’, International Journal of Advanced Research, 4(5), pp. 1632–1646. Available at: https://doi.org/10.21474/IJAR01.
Pramana, A.A. and Yuliantoro, R. (2018) ‘PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng’, Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 2(2), p. 189. Available at: https://doi.org/10.12928/j.reksa.v2i2.24.
Putri, R.F., Husaini, H. and Ilyas, F. (2021) ‘Pengaruh Akuntabilitas, Independensi, Pengetahuan Audit, Etika, Dan Motivasi Auditor Terhadap Kualitas Hasil Audit Internal’, Jurnal Fairness, 10(1), pp. 53–62. Available at: https://doi.org/10.33369/fairness.v10i1.15234.
Santosa, J. and Suyunus, M. (2016) ‘Discourse Analysis Realitas Independensi APIP’.
Saputra, A.E. (2012) ‘Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Auditor di Kantor Akuntan Publik se-Jawa Tengah dan D.I Yogyakarta)’, JURAKSI, 1(2).
Saputra, W. (2015) ‘The Impact Of Auditor’s Independence On Audit Quality: A Theoretical Approach’, International Journal of Scientific & Technology Research, 4(12). Available at: www.ijstr.org.
Ulfah, U.M. and Lukiastuti, F. (2019) ‘The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable’, 86(Icobame 2018), pp. 201–206. Available at: https://doi.org/10.2991/icobame-18.2019.44.
Wardhani, A.A.I.T.W. and Astika, I.B.P. (2017) ‘Pengaruh Kompetensi dan Independensi pada Kinerja Auditor dengan Etika Auditor sebagai Variabel Moderasi’, E-Jurnal Akuntansi Universitas Udayana.
Yadnya, I.P.P. (2017) ‘Pengaruh Kompetensi dan Independensi pada Kinerja Auditor dengan Etika Auditor sebagai Variabel Moderasi.’, E-Jurnal Akuntansi Universitas Udayana.
Zeyn, E. (2018) ‘The Effect of Internal Audit Quality on Financial Accountability Quality at Local Government’, Journal of Accounting, Business and Finance Research, 4(2), p. 74. Available at: https://doi.org/10.20448/2002.42.74.82.
Downloads
Published
Citation Check
How to Cite
Issue
Section
License
Copyright (c) 2025 Amara Farah Tahar, Jurica Lucyanda, Endah Hamidah
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Content Licensing, Copyright, and Permissions
1. License
Journal of Governance Risk Management Compliance and Sustainability (JGRCS) has CC-BY NC or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work for non-commercial purpose. The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License
Creative Commons License
2. Author’s Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Journal of Governance Risk Management Compliance and Sustainability (JGRCS) objective is to disseminate articles published are as free as possible. Under the Creative Commons license, this journal permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and this journal on distributing works in the journal.
4. Rights of Authors
Authors retain the following rights:
Copyright, and proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books, The right to reproduce the article for own purposes, The right to self-archive the article, the right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal (Journal of Governance Risk Management Compliance and Sustainability).
The author has a non-exclusive publishing contract with a publisher and the work is published with a more restrictive license, the author retains all the rights to publish the work elsewhere, including commercially, because she/he is not subject to the conditions of her / his own license, regardless of the type of CC license chosen.
5. Co-Authorship
If the article was jointly prepared by other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Termination
This agreement can be terminated by the author or Journal of Governance Risk Management Compliance and Sustainability (JGRCS) upon two months’ notice where the other party has materially breached this agreement and failed to remedy such breach within a month of being given the terminating party’s notice requesting such breach to be remedied. No breach or violation of this agreement will cause this agreement or any license granted in it to terminate automatically or affect the definition of Journal of Governance Risk Management Compliance and Sustainability (JGRCS).
7. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by This agreement can be terminated by the author or Journal of Governance Risk Management Compliance and Sustainability (JGRCS) upon two months’ notice where the other party has materially breached this agreement and failed to remedy such breach within a month of being given the terminating party’s notice requesting such breach to be remedied. No breach or violation of this agreement will cause this agreement or any license granted in it to terminate automatically or affect the definition of Journal of Governance Risk Management Compliance and Sustainability (JGRCS) or its sublicensee.
8. Miscellaneous
Journal of Governance Risk Management Compliance and Sustainability (JGRCS) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed and Journal of Governance Risk Management Compliance and Sustainability or its sublicensee has become obligated to have the article published. Journal of Governance Risk Management Compliance and Sustainability may conform the article to a style of punctuation, spelling, capitalization, referencing and usage that it deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers
