T This study is grounded in the critical role of audit quality in ensuring the transparency of financial reporting and maintaining stakeholder trust, while audit practices in indonesia continue to encounter challenges, including the prevalence of fraud and audit outcomes that fall short of professional standards. the objective of this research is to examine the effects of e-audit implementation, auditor ethics, and audit fees on audit quality, as well as to investigate the moderating role of audit fees in the relationships between e-audit and audit quality, and between auditor ethics and audit quality. a quantitative research design was employed using a survey method, involving 96 auditors working at public accounting firms (kantor akuntan publik/kap) in the special capital region of jakarta, selected through convenience sampling and determined using the cochran formula. data were gathered through an online questionnaire utilizing a 5-point likert scale. the data were analyzed using both descriptive and inferential statistical techniques, specifically employing structural equation modeling (sem) with the partial least squares (pls) version 3 approach. the findings indicate that e-audit implementation, auditor ethics, and audit fees exert a positive and statistically significant influence on audit quality. furthermore, audit fees negatively moderate the relationship between e-audit and audit quality—suggesting that cost pressures may undermine the effectiveness of technological applications—while positively moderating the relationship between auditor ethics and audit quality, thereby reinforcing the ethical conduct of auditors in the audit process.