Aug 2026· Journal of Economic Studies· 0 citations· 21 references
Abstract
This study aims to analyze the effects of Time Budget Pressure, Auditor Workload, and Auditor Independence on Audit Quality at Public Accounting Firms (KAPs) in Palembang City, both simultaneously and partially. The study employed a quantitative approach with an associative research design. The sample comprised 45 auditors selected using purposive sampling. Primary data were collected through a Likert-scale questionnaire and analyzed using IBM SPSS Statistics version 26. The results show that Time Budget Pressure, Auditor Workload, and Auditor Independence jointly have a significant effect on Audit Quality. Partially, Time Budget Pressure and Auditor Workload do not significantly affect Audit Quality, whereas Auditor Independence has a positive and significant effect and is the most dominant variable. The adjusted R² value of 0.783 indicates that 78.3% of the variation in Audit Quality is explained by the three independent variables, while the remaining 21.7% is explained by factors outside the research model. These findings underscore the important role of auditor independence in improving audit quality at Public Accounting Firms in Palembang City.
This study aims to examine the effect of audit tenure, audit fee, and auditor specialization on audit quality in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is an important aspect in ensuring the reliability of financial information pro...
This study aims to examine the influence of Professional Audit Standards and Auditor Independence on Government Financial Audit Quality within a Regional Government Inspectorate in Indonesia. Employing a quantitative approach, data were collected through a structured questionnaire distributed to 30 auditees selected vi...
Yasser, Agusmadi, Marzuki et al.· Review of Business and Accou...· 0 citations
The aim of the research is to find out the influence of auditor professionalism, auditor independence, auditor honesty, and auditor professional ethics on audit quality, with transparency as an intervening variable. The data used in this study is quantitative data obtained from questionnaires distributed to public acco...
M. Suyudi, E. Widyanto, Ratna Wulaningrum et al.· International Journal of Adv...· 0 citations
This study aims to analyze the influence of independence and professional suspicion on audit firm quality, with audit service imbalance serving as a moderating variable. A quantitative approach was employed, utilizing a survey method targeting auditors working at Public Accounting Firms (KAP) in Medan City. Data were c...
This study aims to analyze the effect of auditor experience, auditor competence, and accountability on audit quality at Public Accounting Firms (KAP) in South Tangerang. This study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at six KAPs in South T...
