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Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected using purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The results reveal that time budget pressure and auditor rotation do not have a significant effect on audit quality. Furthermore, firm size does not moderate the relationship between time budget pressure and audit quality, but it does moderate the relationship between auditor rotation and audit quality. These findings underscore the importance of effective time management and auditor rotation policies in maintaining audit quality, particularly for large-scale companies. This study may serve as a useful reference for various stakeholders in understanding the significance of managing time pressure and appropriately implementing auditor rotation to preserve and enhance audit quality.  

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.

This study aims to find empirical evidence regarding the influence of remote audits, Computer Assisted Audit Techniques, and Professional Skepticism on Audit Quality. This study utilizes a survey method by distributing questionnaires to auditors working for the Central Java Provincial Representative Audit Board (BPK). The sample was determined using the Slovin formula with a 10% error tolerance rate, resulting in 67 sample from 199 population. A probability sampling method with a simple random sampling procedure was applied to ensure equal selection opportunities. Data analysis was conducted using a descriptive statistical approach in IBM SPSS version 27. The results evidence that remote audit has a significant and positive impact on audit quality. Similarly, CAATs and professional skepticism also significantly and positively affect audit quality. Moreover, these three variables collectively influence audit quality. The findings of this study provide insights for audit institutions to enhance audit quality by adopting remote auditing, utilizing CAATs, and fostering professional skepticism among auditors. This study contributes to the literature by empirically examining the simultaneous impact of remote auditing, CAATs, and professional skepticism on audit quality, particularly in the context of government audits in Indonesia.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.  

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This research was conducted with the aim of testing and analyzing the influence of computer-assisted audit techniques, auditor competency and audit tenure on audit quality. The population in this study were auditors who worked at Public Accounting Firms in the Central Jakarta Region. The type of research used in this research is quantitative research with data sources originating from primary data. The number of samples that meet the criteria is 101 samples. Sample selection was carried out based on the willingness of respondents who met the specified criteria and were willing to participate in this research. The research method used in this research was designed through research steps starting from operational variables, determining the type and source of data, data collection methods, research models and ending by designing data analysis and hypothesis testing with the help of SPSS 27 software as an analysis tool. After testing, it was found that computer-assisted audit techniques, auditor competency and audit tenure had a positive and significant effect on audit quality.

Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique was distributing questionnaires to 15 KAPs in Semarang City, with a note that 11 KAPs were willing to fill out the questionnaire while 4 KAPs refused to fill out the questionnaire. The analysis tool used was IBM SPSS Statistics 23. Findings: The results of the study prove that competence has a significant negative effect on audit quality, complexity and workload do not affect audit quality. Meanwhile, understanding information systems can moderate by strengthening the influence of competence on audit quality and understanding information systems can moderate by weakening the influence of complexity and workload on audit quality. Novelty: In this study, previous studies have not found involvement in competence, complexity, and workload that have an effect on audit quality. So the author is interested in researching more deeply about the factors that influence audit quality by presenting a moderating variable, namely understanding of information systems.  

This study aims to determine the influence of the Audit Committee, Accounting Conservatism, and Profitability on Audit Quality. The sample selection technique in this study uses purposive sampling and was obtained from 48 Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that the Audit Committee has a negative and significant effect on Audit Quality, while Accounting Conservatism and Profitability have no effect on Audit Quality.

The aim of this research is to determine the influence of Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation on Audit Quality in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this research is quantitative associative method, using secondary data. Based on the research results, it shows that Audit Fees, Audit Tenure and Auditor Specialization partially have no effect on Audit Quality. This shows that audit fees are low and competitive for auditors without reducing auditor quality standards. Audit quality is maintained even though there are changes in the Audit Tenure period. Auditor specialization is reduced, but there is increased training, application of audit standards and use of technology in maintaining effective Audit Quality. Company size partially has a positive and significant effect on Audit Quality. This shows that the auditor has sufficient expertise to handle the high complexity of a large company size, thus providing support for increasing audit quality. Audit Rotation and Auditor Reputation partially have a negative and significant effect on Audit Quality. This shows that a decrease in the frequency of Auditor Rotation can result in a decrease in their objectivity and independence, but auditors have a high perspective and long-term relationship to improve Audit Quality. A decline in auditor reputation can reduce public trust and auditor credibility, but implementing audit standards, strengthening policies and procedures and effective supervision can play a transparent role in maintaining integrity and professionalism by assessing and improving high audit quality standards. Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation simultaneously have a positive and significant effect on Audit Quality. This shows that Audit Fees can ensure auditors work well, Audit Rotation can reduce the risk of fraud, Optimal Audit Tenure does not lose objectivity, Company Size provides resources for comprehensive audits, Auditor Specialization adds value with special skills, Auditor Reputation adds trust and contribute to improving Audit Quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2020–2022.

This research aims to analyze the influence of auditor specialization, audit committee, financial distress,and audit capacity stress of 38 consumer goods industry listed companies on Indonesia Stock Exchange in 2021-2023. The data used is secondary data by downloading data from the official website of the Indonesian stock exchange and the official website of the related company. The data collection method uses a purposive sampling method based on predetermined criteria. Logistic regression techniques were used for the analysis method in this research. The result of the hypothesis test show that auditor specialization and audit capacity stress had effect on audit quality. In contrast, audit committee and financial distress are had no effect on audit quality.    

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.