The Role of Religiosity in Moderating the Influence of Individual Factors and Artificial Intelligence on Audit Quality

Vollständiger Abstract

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Background: High-quality auditing is essential for transparent and accountable public financial management. However, audit manipulation, bribery cases, and inconsistent findings in prior studies indicate that the determinants of audit quality have not yet been fully established. Objective: This study examines the effects of organizational commitment, competence, work pressure, artificial intelligence (AI), and religiosity on audit quality among auditors of the Audit Board of the Republic of Indonesia (BPK) and evaluates the moderating role of religiosity Methods: Data were obtained through an online survey of 92 Junior Expert Auditors at the BPK Head Office, selected using cluster random sampling from a population of 1,091 auditors, and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. Results: Audit quality increases with competence (β = 0.555), religiosity (β = 0.389), and AI (β = 0.174), but decreases with work pressure (β = −0.154); organizational commitment does not have a significant effect. The model explains 59.3% of the variance in audit quality, and religiosity significantly moderates only the relationship between AI and audit quality (β = 0.135; p = 0.007). Conclusion: Within BPK, professional capability and personal moral values contribute more strongly to audit quality than institutional loyalty. Religiosity also provides ethical guidance for the professional use of AI. Accordingly, BPK should emphasize competence development, balanced workload management, integrity strengthening, and responsible digital audit transformation.