Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) ISSN 2716-0807, Vol 3, No 2, 2022, 177-194 https://doi.org/10.35912/jakman.v3i2.1043 BPK RI Audit Quality in Ethical Perspective Alfianda Kurniawan 1 , Chelvin Nata Wijaya 2 , Lies Azizah 3 , Novika Rahmadisa 4 , Raden Rizka Aulya 5 , Tazkiyah Mutiara Rahma 6* , Tiara Setra Linuhung 7 Accounting Study Program, Faculty of Economics and Business Education, Indonesian University of Education, Bandung, Indonesia 1,2,3,4,5,6,7 alfianda@upi.edu 1 , chelvin@upi.edu 2 , lies.azizah@upi.edu 3 , novikarahmadisa@upi.edu 4 , rizkaaulya_@upi.edu 5 , tazkiyahmutiara@upi.edu 6 * tiarasetra@upi.edu 7 Riwayat Artikel Diterima pada 23 Maret 2022 Revisi 1 pada 7 April 2022 Revisi 2 pada 15 April 2022 Revisi 3 pada 25 April 2022 Disetujui pada 19 Mei 2022 Abstract Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality. Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish. Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality. Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things. Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality. Keywords: Agency Theory, Attitude and Behavior Theory, Audit Quality, Professional ethics. How to cite: Kurniawan, A., Wijaya, C, N., Azizah, L., Rahmadisa, N., Aulya, R, R., Rahma, T, M., Linuhung, T, S. (2022). BPK RI Audit Quality in Ethical Perspective. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(2), 177-194. 1. Introduction The Financial Supervisory Agency (BPK) is an independent institution in Indonesia. Its position has been confirmed in the Decree of the People's Consultative Assembly of the Republic of Indonesia NO. X/MPR/2001. This institution plays a role in examining state finances professionally and independently to provide recommendations, opinions and considerations. On the other hand, BPK has a mission to make efforts to prevent corruption. In its implementation, BPK strives to operate in a transparent and sustainable manner in order to improve quality and useful state financial governance. In the examination of state financial statements, it is hoped that the audit has been carried out in accordance with the standards that have been set (Tim Penyusun SPKN, 2017). In other words, BPK as a public sector audit institution is expected to produce quality audit results. Audit quality itself is a possibility for the auditor to report his findings on a violation in the audited entity's accounting system De Angelo (1981). Audit quality itself becomes a reference to determine the reliability of a financial report. When an audit has a high quality, the audited financial statements have high reliability in being the basis for making a decision in the future and for use by interested parties. And Listya & Siregar (2020) said that client confidence in audit firms will increase if the audit quality is good. In accordance with the 1945 Constitution article 23 paragraph 5 that the results of the financial audit conducted by the BPK will be used as a basis for the House of Representatives in assessing the