PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, TEKNIK AUDIT BERBANTUAN KOMPUTER, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

Abstract

In the digital era, companies must adhere to international accounting standards like IFRS and ensure reliable financial reporting, with audit quality playing a critical role in fostering stakeholder trust. This study examines the influence of public accounting firm reputation, computer-assisted audit techniques, and auditor experience on audit quality, using a quantitative approach. Data were gathered through questionnaires distributed to auditors from Big Four and non-Big Four firms and supplemented with secondary data from journals and prior research. Analyses included instrument tests (validity and reliability), classical assumption tests, and hypothesis testing through t-tests, F-tests, R² determination, and multiple linear regression. Findings reveal that public accounting firm reputation does not significantly impact audit quality individually, while computer-assisted audit techniques and auditor experience significantly enhance audit quality. Collectively, all three factors influence audit quality improvement. These results emphasize the importance of leveraging technology and building auditor expertise to achieve high-quality audits.