📄 Abstract
This study aims to examine the effect of Remote Audit, Key Audit Matters, and Computer Assisted Audit Technique on Audit Quality. The independent variables used in this study are Remote Audit, Key Audit Matters, and Computer Assisted Audit Technique. Meanwhile, the dependent variable used in this study is Audit Quality. The type of data used is primary data obtained from activities to collect respondents' answers through questionnaires. The population in this study were auditors who worked in public accountants registered with the Indonesian Public Accountants Association in the Jakarta area. The sample was determined by the slovin method and obtained 100 samples. The measurement method uses the Measurement Model Test (Outer Model), and the Structural Model Test (Inner Model) using data processing tools, namely SmartPLS Version 4.0. The results of this study indicate that Remote Audit has a significant effect on Audit Quality, while Key Audit Matters and Computer Assisted Audit Technique have no significant effect on Audit Quality.
🏷️ Keywords
📚 How to Cite:
Anzani Naryatul Uyuni, Ratna Mappanyukki , THE EFFECT OF REMOTE AUDIT, KEY AUDIT MATTERS, AND COMPUTER ASSISTED AUDIT TECHNIQUE ON AUDIT QUALITY , Volume 12 , Issue 7, july 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) , DOI: https://doi.org/10.36713/epra23510