Accounting Students' Perception of The Importance of Ethics in Audit Practice
Main Article Content
Abstract
Audit practice requires high professional standards to ensure financial transparency and accuracy. Professional ethics play an important role in maintaining the quality and credibility of the audit process. This study examines accounting students' perceptions of ethics in audit practice, which has rarely been explored in previous research. The quantitative method was used with Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique through SmartPLS. Data was collected from 139 students who had taken the audit course. The findings reveal that integrity, confidentiality, and professional behavior significantly influence audit practice, but objectivity and professional competence do not show a statistically significant influence audit practices. This study highlights the importance of ethics education in shaping competent and ethical auditors. The results provide insights for improving ethics curricula in accounting education and supporting future audit practice regulations.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
Permana S, Setiawan M. Korupsi Sektor Pendidikan Di Indonesia: Realitas, Penyebab, Dan Solusi. Integritas: Jurnal Antikorupsi [Internet]. 2024;10(2):249–68. Available From: Https://Jurnal.Kpk.Go.Id/Index.Php/Integritas
Edwards Jr, West B. The Problematical Nature Of Auditor Independence: A Historical Perspective. Accounting History Review. 2021 Sep 2;31(3):255–85.
Defond M, Li Z, Wong Tj, Wu K. Competence Vs. Independence: Auditors’ Connections With Members Of Their Clients’ Business Community. Journal Of Accounting And Economics. 2024 Aug;78(1):101702.
Blanco B, Guillamón‐Saorín E, Guiral A. The Two Sides Of Corporate Social Responsibility And The Quality Of Internal Control Audit Opinions. International Journal Of Auditing. 2024 Jan 3;28(1):226–50.
Wijaya Albani. Bpk Mulai Usut Dugaan Pelanggaran Etik Auditor Minta “Mahar” Wtp Kementan, Victor Dan Haerul Saleh? 2024 May.
Sunday .A. O, Olufemi .O. O. Public Trust And Financial Reporting Gap: Evidence From Underlined Ethical Issues. International Journal Of Research Publications. 2020 Jul 10;56(1).
Firmansyah F, Pardosi H, Putri Joa. Auditor Performance And Public Trust: Towards Higher Accountability In The Era Of Technology 4.0. Jurnal Sistem Informasi, Akuntansi Dan Manajemen. 2023 May 31;3(2):203–13.
Yasmin M, Haliah, Kusumawati A, Darmawati. The Effect Of Brainstorming, Auditor Ethics, And Whistleblowers On Audit Opinions Of Government Financial Reports: The Moderating Role Of Management Support. Asian Economic And Financial Review. 2024 Mar 18;14(4):276–94.
Watts Ll. Ethical Decision Making. In: Ethics Training For Managers. Routledge; 2020. P. 16–32.
Yulianti R. The Influence Of Auditor Professionalism, Competence And Independence On Audit Quality Of Sintang Regional Inspectorate. Abdi Equator. 2021 Sep 22;1(2):55.
Bonney J, Donkor P. Publication Ethics In Practice. Ghana Med J. 2021 Jun 1;55(2):101–2.
Aditian A, Levia Roza L Roza, Iqbal Hadi Pradana I Hadi Pradana. Literatur Review : Analisis Etika Dan Profesi Akuntan. Journal Of Management And Innovation Entrepreneurship (Jmie). 2024 Jan 22;1(2):217–27.
Dinda Audria, Reza Hanafi Lubis. The Effect Of Management Pressure, Locus Of Control And Audit Disfunctional Behavior On Auditor Performance (Empirical Study Of Public Accounting Firms In Medan City). International Journal Of Economics (Ijec). 2022 Jun 30;1(1):34–41.
Komite Etika Ikatan Akuntan Indonesia. Kode Etik Akuntan Indonesia. Ikatan Akuntansi Indonesia; 2024.
Edi E, Enzelin I. Analyzing The Effect Of Accounting Ethics Toward The Quality Of Financial Report. Journal Of Accounting, Finance And Auditing Studies. 2022 Jun 30;8(2):36–53.
Chen J. Research On The Construction Of Professional Ethics Of Accounting Personnel. Advances In Economics, Management And Political Sciences. 2024 Oct 25;116(1):54–60.
Alsughayer Sa. Impact Of Auditor Competence, Integrity, And Ethics On Audit Quality In Saudi Arabia. Open Journal Of Accounting. 2021;10(04):125–40.
Baghdadi Ags, Bougatef K. The Impact Of An Auditor’s Adherence To The Principles Of Neutrality, Professional Independence, Professional Confidentiality, And Trust In The Tax Accounting Process. Journal Of Law And Sustainable Development. 2024 Feb 8;12(2):E3244.
Yulianti, Chandrarin G, Supanto F. Effect Of Ethics And Professionalism On Audit Quality: A Moderating Role Of Dysfunctional Audit Behavior. Problems And Perspectives In Management. 2022;20(3):529–39.
Wati S, Puspitadewi A, Dwiva Sa, Salta S. The Effect Of Competence, Integrity, Independence, Objectivity, On Audit Quality With The Moderating Variable Of Risk-Based Auditing. Indonesian Journal Of Business Analytics. 2024 Apr 30;4(2):439–56.
Susilo Pria, Widyastuti Tri. Integritas, Objektivitas, Profesionalime Auditor Dan Kualitas Audit Di Kantor Akuntan Publik Jakarta Selatan. Jurnal Riset Akuntansi Dan Perpajakan. 2015 Jun;2.
Lamba Ra, Cores Seralurin Y, Lamba A, Pattiasina V. The Effect Of Auditor Independence And Ethics On Auditor Professional Scepticism: Its Implications For Audit Quality In Indonesia [Internet]. Vol. 12, International Journal Of Innovation, Creativity And Change. Www.Ijicc.Net. Available From: Www.Ijicc.Net
Rahayu It, Lestari An, Eka A. Literatur Review: Implementasi Etika Profesi Akuntan Publik Terhadap Meningkatnya Kualitas Audit. Journal Of Management And Innovation Entrepreneurship (Jmie). 2024 Jan 8;1(2):139–49.
Tahaku Nd, Leofandy F, J J, Panto Ny, Budiawan S. The Influence Of Understanding The Accountant Profesional Code Of Ethics On Students. Amsir Accounting & Finance Journal. 2024 Jan 20;2(1):11–22.
Iapi. Direktori-Iapi-2025.
Cohen Jacob. Statistical Power Analysis For The Behavioral Sciences. Hoboken. Nj: Taylor And Francis. 2013;
Aziz Alimul Hidayat. Menyusun Instrumen Penelitian & Uji Validitas-Reliabilitas. Health Books Publishing; 2021.
Hair Jr Jf, Hult Gtm, Ringle Cm, Sarstedt M, Danks Np, Ray S. Classroom Companion: Business Partial Least Squares Structural Equation Modeling (Pls-Sem) Using R A Workbook [Internet]. 2021. Available From: Http://Www.
Imam Ghozali. Aplikasi Analisis Multivariete Dengan Program Ibm Spss 26. 10th Ed. Badan Penerbit Universitas Diponegoro.; 2021.
Fornell C, Larcker Df. Evaluating Structural Equation Models With Unobservable Variables And Measurement Error [Internet]. Vol. 18, Source: Journal Of Marketing Research. 1981. Available From: Https://Www.Jstor.Org/Stable/3151312
Hu Lt, Bentler Pm. Cutoff Criteria For Fit Indexes In Covariance Structure Analysis: Conventional Criteria Versus New Alternatives. Structural Equation Modeling. 1999;6(1):1–55.
Zhang Wenxuan. Ethical Dilemmas In Accounting: A Comprehensive Analysis Of Professional Ethics. Academic Journal Of Business & Management. 2024;6(2).
Anwar Ph. Audit Dynamics Of Tenure And Client Pressure: An Auditor Independence Study. Journal Of Accounting And Digital Finance. 2024 Apr 30;4(1):58–68.
Arens Aa, Erj, Bms, & Hce. Auditing And Assurance Services. Global Edition. Pearson Higher Ed.; 2023.
Ahda M, Sudarno V. Pengaruh Kepatuhan Auditor Pada Kode Etik Dan Etika Profesi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Dki Jakarta). Diponegoro Journal Of Accounting [Internet]. 2018;7(4):1–11. Available From: Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Pratiwi L, Jan Hoesada. Analysis Of The Influence Of Apip Behavior Principles On Audit Quality (Study Case Of The Inspectorate Jenderal Of The Ministry Of Communication And Information). Dinasti International Journal Of Management Science. 2020 May 11;1(5):719–31.
Wisteri A, Nandari S, Latrini My. Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, Dan Akuntabilitas Terhadap Kualitas Audit. 2015;
Anastasia Ni Made Natalina, Komang Fridagustina Adnantara, Ni Made Ernila Junipisa. Pengaruh Kompetensi, Independensi, Profesionalisme Auditor, Pengalaman Kerja, Perilaku Disfungsional Dan Komitmen Organisasi Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Journal Research Of Accounting. 2022 Jun 28;3(2):173–97.
Sari In, Wardoyo C, Laily N. Determinan Kualitas Audit. Journal Of Research And Applications: Accounting And Management. 2015 Sep 30;1(2):138.
Abdullah I. Pengaruh Akuntabilitas, Objektivitas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Study Kasus. Human Falah. 2016 Jun;
Rachmawati Y, Arifin F. Pengaruh Objektivitas, Tanggung Jawab Dan Pengalaman Auditor Terhadap Efektivitas Audit Internal. Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri). 2022 Jun 30;3(2).
Laksita Ad, Sukirno S. Pengaruh Independensi, Akuntabilitas, Dan Objektivitas Terhadap Kualitas Audit. Nominal: Barometer Riset Akuntansi Dan Manajemen. 2019 Apr 17;8(1):31–46.
Enzelin I. Irin Enzelin 1 , Edi 2 Pengaruh Integritas [Internet]. Vol. 1. 2021. Available From: Https://Journal.Uib.Ac.Id/Index.Php/Combines
Kumalasari Y, Dimyati M, Rachmawati R. The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation. Abm : International Journal Of Administration, Business And Management. 2020 Nov 29;1(1):36–50.