Beyond on Audit Quality: An Analysis of Audit Complexity, Time Budget Pressure, Audit Fees and Remote Audits
摘要
This research was carried out with the aim of testing and determining the influence of audit complexity, time budget pressure, audit fee, and remotes audits on audit quality. This study is a quantitative type of research with an associative form. The data sample taken in this research were all auditors who worked at Public Accounting Firms in Jakarta with a sample of 66 respondents collected. The data collection technique in this research was carried out by distributing questionnaires via mail to research respondents and managing the collected data using regression analysis. The results from this study shown the variable audit complexity, audit fee, time budget pressure, and remote audit has significant effect on audit quality. This research give evidence information technology as one of the supporters of the remote audit method, Auditor experience is also the key to success in conducting remote audits. The length of service period and the frequency of inspections that have been carried out make the auditor understand very well and know what steps should be taken.