The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context
Abstract
The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
References
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[15] S. Robi’ah and S. Trisnaningsih, “Analysis of Professional Ethics Violations At Anderson And Public Accounting Firm Indonesia,” Int. J. Econ. Manag. Account., vol. 2, no. 1, 2025, doi: https://doi.org/10.61132/ijema.v2i1.
[16] M. Zhao, Y. Li, and J. Lu, “The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing,” Front. Psychol., no. 13, 2022, doi: https://doi.org/10.3389/fpsyg.2022.1082889.
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[27] C. Sawaya, R. Jabbour Al Maalouf, N. Hanoun, and M. Rakwi, “Impact of Auditor Independence, Expertise, and Industry Experience on Financial Reporting Quality,” Asia Pacific Manag. Rev., vol. 30, no. 1, 2025, doi: https://doi.org/10.1016/j.apmrv.2025.100357.
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[31] R. Rapina, W. P. Fiorin Tantya Ivanna Ivanna Lavenia Hartono Monica F. Hermanto, T. S. J. Purba, and R. Manullang, “Is The Success of The Audit Determind Bby The Auditor’s Emotion Intelligence?,” Int. J. Innov. Technol. Econ., vol. 5, no. 32, 2020, doi: https://doi.org/10.31435/rsglobal_ijite/30122020/7327.
[32] A. K. Saragih and R. Rapina, “The Effect of Emotional Intelligence on Audit Quality,” Int. J. Entrep. Bus. Creat. Econ., vol. 2, no. 2, pp. 57–69, 2022, doi: https://doi.org/10.31098/ijebce.v2i2.989.
[33] Andi Hardianti, Alimuddin, and Syamsuddin, “The Effect Of Work Experience, Integrity , And Competence Of Auditors On Audit Quality With Emotional Itelegence As A Moderating Variable (Case Study on BPKP South Sulawesi Province),” Int. J. Soc. Sci., vol. 1, no. 5, pp. 799–808, 2022, doi: https://doi.org/10.53625/ijss.v1i5.1325.
[34] K. Ardilah, “The Impact of Integrity, Professionalism, and Self-Efficacy of Auditors on Audit Quality,” JRB-Jurnal Ris. Bisnis, vol. 5, no. 1, pp. 44–56, 2021, doi: https://doi.org/10.35814/jrb.v5i1.2554.
[35] A. S. A. Hubais, M. R. A. Kadir, Z. O. Bilal, and M. N. Alam, “The Impact of Auditor Integrity to Audit Quality: an Exploratory Studies from the Middle East,” . Int. J. Prof. Bus. Rev., vol. 8, no. 1, 2023, doi: https://doi.org/10.26668/businessreview/2023.v8i1.1254.
[36] T. A. Perdana, W. Wahidahwati, and M. P. Priyadi, “The The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable (Study at the Audit Unit of the Regional Office of DJBC East Java I).,” J. Account. Sci., vol. 8, no. 1, 2024, doi: https://doi.org/10.21070/jas.v8i1.1773.
[37] H. B. Musoke, K. Naome, and M. George, “Does Audit Firms’ Integrity Matter In Audit Quality? Evidence From Uganda,” Int. J. Res. Educ. Humanit. Commer., vol. 4, no. 2, pp. 48–62, 2023, doi: https://doi.org/10.37602/ijrehc.2023.4207.
[38] H. H. Nasab and O. Khodamipour, A., Pourheidari, “Conflict of Interest and Ethical Dilemmas of Independent Auditors: Situations and Strategies,” Int. J. Ethics Soc., vol. 2, no. 3, 2020, [Online]. Available: www.ijethics.com
[39] E. N. Melisa, Hutagalung, G. Simorangkir, “Effect of Independence, Integrity and Accountability Auditors on Audit Quality With Ethics of Auditor as Moderating Variable (Study at Public Accountants Office in Medan).,” J. Econ. Financ. Manag. Stud., vol. 4, no. 8, pp. 1406–1413, 2021, doi: https://doi.org/10.47191/jefms/v4-i8-17.
[40] T. M. H. Nguyen, Y. N. To, and T. L. H. Nguyen, “Auditing Quality from Perspective of Auditing Firms in Vietnam,” Accounting, vol. 6, no. 5, pp. 763–772, 2020, doi: https://doi.org/10.5267/j.ac.2020.6.007.
[41] J. F. Hair Jr, G. T. M. Hult, C. Ringle, and M. Sarstedt, A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), Third edit. USA: SAGE College, 2022.
[42] I. Ghozali, Aplikasi Analisis Multivariate dengan Program IBM SPSS 25, 9th ed. Semarang: Universitas Diponegoro, 2018.
Published
2026-01-25
How to Cite
MARPAUNG, Oktavia et al.
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context.
International Journal of Informatics, Economics, Management and Science, [S.l.], v. 5, n. 1, p. 13-30, jan. 2026.
ISSN 2809-8471.
Available at: <https://journal.stmikjayakarta.ac.id/index.php/ijiems/article/view/2243>. Date accessed: 27 jan. 2026.
doi: https://doi.org/10.52362/ijiems.v5i1.2243.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
