Auditor Independence Meaningful Abstract


Novrida Qudsi Lutfillah
Yenni Mangoting
Darti Djuharni


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.


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.