The Audit Board of Indonesia (BPK), as an independent audit institution, was mandated by the 1945 Constitution to perform investigative audits to declare state losses. In the process of exercising its authority, BPK encounters issues related to its own organizational reputation. The objective of this research is to identify and examine how the auditor’s independence affects the quality of an investigative audit and its effect on the credibility of the BPK. The main finding of the study is that the auditor’s independence as a value has a positive impact on the BPK’s reputation, which is represented by the quality of investigative audits.