THE INFLUENCE OF INDEPENDENCE, TIME BUDGET PRESSURE, AUDITOR WORK EXPERIENCE, AND TASK COMPLEXITY ON AUDIT QUALITY

Abstract

The purpose of this study is to examine the influence of independence, time budget pressure, auditor work experience, and task complexity on audit quality. The population in this study are auditors working in the Big 10 KAPs in Indonesia. Sample selection was determined using the convenience sampling technique with a minimum sample size of 190 samples. The data used in this research is primary data obtained from the distribution of questionnaires using the Smart Partial Least Squares (PLS) 4 application to analyze the data. The results of this study show that the higher the independence, work experience of the auditor, and the complexity of the tasks will improve the quality of the audits produced. However, the higher the time budget pressure, the lower the quality of the audits produced.