Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy. This study examines the effect of audit fees, auditor competence, professional ethics and professional skepticism on audit quality. The sample framework is based on the 2020 directory of the Indonesian Association of Professional Accountants, with a total of 781 Public Accountant Office in Java and Bali, Indonesia. Based on random sampling obtained 200 auditor respondents. Data analysis technique used factor analysis, followed by multiple regression with SPSS. The uniqueness of the research findings, professional skepticism has a dominant role in influencing audit quality, supported by auditor competence. The amount of the audit fee does not directly affect the quality of the audit, but is determined more by the scope of work which can be reflected by the professional skepticism and competence of the auditor. Likewise with regard to upholding professional ethics in this research model it does not affect audit quality because, the ethical values of the accounting profession are included in the components of professional skepticism and auditor competence. Thus the factors of experience, expertise, militancy in data mining efforts, upholding independence related to pressure on the amount of audit fees, and supported by auditor competence are important factors in improving audit quality