Exploring Behavioral Factors Affecting Audit Quality in Contemporary Auditing Environments
DOI:
https://doi.org/10.55927/jambak.v5i1.5Keywords:
Audit Quality, Auditor Independence, Professional Skepticism, Time Pressure, Auditor EthicsAbstract
Recent global and Indonesian audit failure cases have raised concerns regarding audit quality and the reliability of audit opinions. This study examines the influence of auditor independence, professional skepticism, time pressure, auditor ethics, and digital audit competence on audit quality among auditors in Indonesia. A quantitative explanatory approach was employed using survey data collected from auditors working in public accounting firms and internal audit divisions across Indonesia. Data were analyzed using Covariance-Based Structural Equation Modeling (CB-SEM) with AMOS software. The findings indicate that auditor independence, professional skepticism, auditor ethics, and digital audit competence positively affect audit quality, while time pressure negatively affects audit quality. These findings highlight the importance of behavioral and technological competencies in strengthening audit quality in contemporary auditing environments.
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