Negina Kencono Putri, Wiwiek Rabiatul Adawiyah & Bambang Agus Pramuka
Universitas Jenderal Soedirman, Indonesia

Year: January 2016
Volume: 26 No. 2
Pages: 115–124


This study aimed to test whether there is a change in the level of independence of auditors when they are exposed to some level of work pressure related to morality and ethics, in three levels of work pressure and the threat of litigation. The study used a quasi-experimental method design with Chi-square test and regression as statistics analysis which involved professional auditors in Indonesia. The results showed that the independence of auditors who become participants in this study was not affected, despite being faced with situations that threaten their continuity in getting future assignments from the client. The auditors were still able to maintain their independence, with the attitude of conservatism and the need to maintain credibility. In addition, there are no significant differences related to the independence, of moral and ethical auditors, both when they are at a low level of work pressure, medium, or high. Since this study only uses a quasi-experimental method, further research can be developed using other research methods, such as survey methods. This research is a new research in the field of auditing and accounting ethics, especially to the context of Indonesia since the enactment of Act Number 5 Year 2011 that regulates Public Accountants.