Auditor Independence Meaningful Abstract

  • Novrida Qudsi Lutfillah Universitas Wijaya Putra, Surabaya
  • Yenni Mangoting Universitas Kristen Petra Surabaya
  • Darti Djuharni STIE Malangkucecwara, Malang
Keywords: phenomenology, self concept, trust, competency


This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.


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How to Cite
Lutfillah, N. Q., Mangoting, Y., & Djuharni, D. (2020). Auditor Independence Meaningful Abstract. International Journal of Religious and Cultural Studies, 2(2), 59-72.