THE INFLUENCE OF AUDIT FEES, HUMAN CAPITAL, TIME BUDGET PRESSURE ON AUDIT QUALITY MEDIATED BY REMOTE AUDIT AND AUDIT RISK WITH AUDIT TECHNIQUES AS MODERATION VARIABLES (SURVEY ON PUBLIC ACCOUNTANTS IN CENTRAL JAVA AND SPECIAL REGION OF YOGYAKARTA)
This study aims to determine how the effect of exogenous variables (Audit Fee, Human Capital and Time Budget Pressure on Audit Quality, using the mediating variables Remote Audit and Audit Risk and moderated by Audit Techniques. Data obtained by distributing questionnaires to respondents, namely auditors at the Office Public Accountants in Central Java and Yogyakarta, and from the distribution of the collected questionnaires that can be processed are 97 respondents Using Partial Least Square (PLS) for direct influence it is stated that all independent variables have a significant effect on the dependent variable, except for the influence of human capital variables on risk audit and the effect of time budget pressure on audit quality cannot have a significant effect. For the indirect effect between Human Capital on Audit Quality mediated by remote audit and audit risk is also unacceptable, while audit techniques can moderate remote audits and audit risk on audit quality. Suggestions for future researchers to be able to develop research by adding the internal auditor's role variable and considering the number of findings generated by the auditor in the field as a research variable.
Audit Fee, Human Capital, Time Budget Pressure, Remote Audit, Audit Risk, Audit Techniques and Audit Quality