The New Face of Audit Quality: Integrating Advanced Analytics and Digital Tools

This study aims to analyze the influence of competence, independence, professional skepticism, and audit fees on audit quality with cloud computing as a moderation variable in Public Accounting Firms in Indonesia. This study uses a saturated sample method or census, involving 156 auditors from a total of 472 Public Accounting Firms in Indonesia as respondents. The data analysis technique used is SEM (Structural Equation Modelling) with the help of Smart PLS 3.0 software. Data analysis includes descriptive statistical tests, validity and reliability tests through outer model tests which include convergent validity, discriminatory validity, composite reliability, and inner model tests. The results showed that professional competence, independence, and skepticism had a positive and significant influence on audit quality, while audit fees did not show a significant influence on audit quality. In addition, cloud computing as a moderation variable strengthens the relationship between competence and independence on audit quality significantly, but does not have a moderation impact on the relationship between professional skepticism and audit fees on audit quality. This research makes a practical contribution to Public Accounting Firms in evaluating strategies and policies to prevent future audit quality declines.