DETERMINANTS OF AUDIT QUALITY: THE MODERATING ROLE OF AUDITOR WORK CULTURE

Abstrak

Addressing the paradox of persistent regional financial anomalies amidst massive digital audit adoption, this research evaluates the determinants shaping audit quality at the BPK Representative Office of West Nusa Tenggara Province. The study empirically tests the impacts of IT utilization, quality assurance, and managerial support on audit outcomes, alongside examining auditor work culture as a moderating factor. Using a causal-associative quantitative design, data were gathered through a census of 90 active state auditors via structured surveys. Analysis utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) confirmed that IT, quality assurance, and management support exert a significant positive influence on audit quality. Most importantly, the findings reveal that a strong auditor work culture marked by professional integrity, continuous learning, and result-orientation substantially strengthens these direct effects. The study concludes that technological and organizational resources translate into superior audit performance only when catalyzed by an adaptive, ethical work environment, thereby enriching the synthesis of Agency, Contingency, UTAUT, and TOE theories.

Kata kunci

• Audit Quality
• Information Technology
• Kualitas Audit
• Teknologi Informasi
• agency theory
• auditor work culture
• budaya kerja pemeriksa
• penjaminan mutu
• quality assurance
• teori keagenan