Literature Review The Effect Of Professional Ethic, Auditor Independence, and Auditor Professionalism on Auditor Performance
Keywords:
Auditor Performance, Professional Ethics, Auditor Independence, Auditor ProfessionalismAbstract
Auditors play an important role in maintaining the integrity and
accountability of financial reports, but ethical violations and
declining independence remain challenges in auditing practice.
This literature review article aims to analyse the influence of
professional ethics, auditor independence, and auditor
professionalism on auditor performance. This study uses the
Systematic Literature Review (SLR) method with a qualitative
approach that examines 14 relevant scientific articles published in
the 2021–2025 period from national and international journals. The
results of the study show that professional ethics, independence,
and auditor professionalism have a positive effect on improving
auditor performance. Ethical auditors tend to work with integrity and
objectivity, independent auditors are able to produce reliable
opinions, and professional auditors demonstrate a high commitment
to auditing standards. However, the organisational environment and
work pressure can affect the application of these values. This study
emphasises the importance of applying ethics, independence, and
professionalism to improve auditor performance and strengthen
public trust in the auditing profession in Indonesia.
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Copyright (c) 2026 Lia Melati Nasution, Jelima Janji Roito Purba, Rera Ferasta, Deliana Deliana, Putri Syuhada (Author)
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