Issue #1 (Volume 7 2026)

Type of the article: Research Article

One of the most crucial factors in making decisions and offering feedback on a report is audit quality. Therefore, this study aims to present empirical evidence on the relationship between audit cost, audit human capital, audit processes, workload, and audit quality. To gather data for this study, 70 auditors from the government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution who had been working in their profession for at least two years were given questionnaires using Google Form. The study adopted a quantitative approach using purposive sampling. Structural equation modelling with PLS version 3 was used to process the data. The study’s findings show that audit quality is significantly impacted by audit human capital. In contrast, audit quality is not significantly impacted by audit cost, audit procedures, and workload. In addition to providing auditors with information and understanding regarding the impact of information technology systems on audit activities, this is anticipated to further advance understanding of the skills and knowledge that can be acquired through audit experience or activities such as training and seminars related to public sector audits. This will help auditors implement audit procedures more effectively, expand the scope of audits, require fewer resources, and complete audits more quickly.