The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality

Abstract

The aim of this research is to find out the influence of Cyber 
Security Disclosure, Tax Risk, Reputation and Auditor 
Experience on Audit Quality. The research method used is 
causal research, namely Multiple Regression Analysis. The 
findings from this research show that Cyber Security 
Disclosure has a positive effect on audit quality, tax risk has 
a positive effect on audit quality, auditor reputation has a 
positive effect on audit quality, and auditor experience has a 
negative effect on audit quality. It is hoped that these 
findings will provide useful information and can be applied in 
companies regarding the importance of disclosure of Cyber 
Security, Tax Risk, Reputation and Auditor Experience in 
determining audit quality. The novelty of this research is that 
it is the first research to link cyber security to audit quality.