Asfeni Nurullah (1), Eka Meirawati (2), Ruth Samantha Hamzah (3), Efva Octavina Donata Gozali (4)
General Background: Audit quality is essential for strengthening financial statement reliability, public accountability, and stakeholder confidence in public accounting services. Specific Background: Public Accounting Firms in Palembang, South Sumatra, operate amid concerns over audit quality and the need to deliver reliable audit services to clients. Knowledge Gap: Audit quality indicators in Palembang-based Public Accounting Firms required empirical examination across workload, business skills, audit rotation, audit tenure, satisfaction survey results, partner compensation, PCAOB examination results, and litigation-related indicators. Aims: This study aimed to identify and analyze audit quality in Public Accounting Firms in Palembang by testing multiple audit quality indicators. Results: The study used quantitative analysis through observation, interviews, and questionnaires involving 25 auditors from nine Public Accounting Firms in Palembang. Multiple linear regression results showed that audit rotation, audit tenure, and client satisfaction survey results influenced audit quality. Meanwhile, audit workload, business skills, employee satisfaction survey results, partner compensation, PCAOB examination results, and Public Accounting Firm litigation did not influence audit quality. Novelty: This study examines audit quality using multiple Public Accounting Firm indicators within the Palembang audit service context. Implications: Public Accounting Firms can focus on rotation practices, engagement duration, and client satisfaction feedback while reviewing other indicators that did not show a relationship in the tested model.
Highlights:
Keywords: Audit Quality, Audit Workload, Audit Rotation, Audit Tenure, Client Satisfaction Survey
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