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The Quality of Investigation Audit Influenced by Independence and Integrity

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  • Mahendro Sumardjo
  • Najmatuzzahrah
  • Khoirul Aswar

Abstract

Quality audits are important not only for investigators but also for auditors when advancing as experts in court. Therefore, the formation of MIA to handle investigative examinations is BPK's answer to the phenomena that occur in society related to the quality of the results of BPK investigations. However, even after the formation of MIA, there were still complaints from the public regarding the quality of the results of investigative examinations. BPK received a lot of attention because of actions that were not in accordance with the BPK auditors' code of ethics, namely integrity violations that resulted in arrest by law enforcers and undergoing trial at the Corruption Court. For this reason, auditors must always maintain an attitude of mental independence, in all matters relating to the provision of audit services, to improve audit quality. This study aims to analyze how independence and integrity can increase the quality of investigation audit. This study involved 267 investigators of Law Enforcement Agencies as respondents using a questionnaire. Furthermore, the data were analyzed using descriptive statistical analysis and SEM techniques. The results of this study provide empirical evidence that independence and integrity have a significant positive effect on the quality of investigation audit.

Suggested Citation

  • Mahendro Sumardjo & Najmatuzzahrah & Khoirul Aswar, 2022. "The Quality of Investigation Audit Influenced by Independence and Integrity," Information Management and Business Review, AMH International, vol. 14(2), pages 15-27.
    • Handle: RePEc:rnd:arimbr:v:14:y:2022:i:2:p:15-27
    DOI: 10.22610/imbr.v14i2(I).3319
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    References listed on IDEAS

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    1. Jamal, Karim & Sunder, Shyam, 2011. "Is mandated independence necessary for audit quality?," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 284-292.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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