Financial statement fraud by company management triggers more skepticism toward financial statements, making audit become crucial in today’s industry. One of the biggest fraud cases was the involvement of Arthur Andersen Public Accounting Firm in the Enron financial scandal. In Indonesia, the case of PT Garuda Indonesia involved one of the members of a well-known public accounting firm, BDO International. Audit quality serves as an important foundation in building market capital trust, driving the economy, fulfilling societal needs, and contributing to the creation of a better job market (EY Global, 2019). As such, this study aims to determine the effect of workload, auditor experience, and audit fee on audit quality. The population includes auditors from public accounting firms in the Special Capital Region of Jakarta, from which the samples are selected through purposive sampling. Data were collected through a survey utilizing questionnaires distributed to respondents in partner positions (filling out the questionnaire for the audit fee and audit quality variables) and managers or above (filling out the questionnaires for workload, auditor experience, and audit quality variables). The study was conducted at 10 public accounting firms in the Special Capital Region of Jakarta, in which 10 questionnaires were distributed to respective firms. The results of the study show that workload has no effect on audit quality, auditor experience has a positive effect on audit quality, workload and auditor experience simultaneously affect audit quality, and audit fees partially have a positive effect on audit quality.
Attarsyahrani et al. (Thu,) studied this question.
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