Pengaruh Integritas, Etika Profesi, Kepatuhan Standar Audit Terhadap Remote Audit dan Kualitas Audit Pada Auditor di Kantor Akuntan Publik Surabaya. (The Influence of Integrity, Professional Ethics, Compliance With Audit Standards on Remote Audit and Audit Quality on Auditors at The Surabaya Public Accounting Office).

Dewi, Irma Retno (2024) Pengaruh Integritas, Etika Profesi, Kepatuhan Standar Audit Terhadap Remote Audit dan Kualitas Audit Pada Auditor di Kantor Akuntan Publik Surabaya. (The Influence of Integrity, Professional Ethics, Compliance With Audit Standards on Remote Audit and Audit Quality on Auditors at The Surabaya Public Accounting Office). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The aim of this research is to test remote audit as a mediator of audit quality. This research was conducted to test that remote audit is a long-distance audit that can help auditors work not only in the office. A total of 63 questionnaires were distributed to auditors from junior to supervisor levels. Hypothesis testing in this research uses analysis with the SmartPLS application with Outer Model and Inner Model Tests. The research results show that Integrity and Professional Ethics have a significant effect on remote audits, while Audit Standards Compliance does not have a significant effect on remote audits. Remote audits also do not have a significant effect on audit quality, therefore further studies are needed with an empirical approach to develop audit quality based on remote audits to make it easier for auditors to work, not having to be in the office, but also remotely.

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