THE INFLUENCE OF TASK COMPLEXITY, MOTIVATION, AND ORGANIZATIONAL CULTURE ON AUDIT QUALITY

Abstract

The importance of audit results requires auditors to maintain the integrity of their profession, as mistakes can significantly affect the reputation of the profession and the reputation of their Public Accounting Firm. This study aims to examine the effect of task complexity, motivation, and organizational culture on audit quality, using agency theory and attribution theory as a foundation. The population in this study were external auditors working for the Big 10 Public Accounting Firms in Indonesia, with a sample of 200 auditors. Data were collected through distributing questionnaires and this study used the Smart Partial Least Squares (PLS) 4 application to analyze the data. The test results show that the auditor's task complexity, motivation, and organizational culture can improve the quality of the resulting audit.