The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement

Abstract

The purpose of this study was to analyze the influence of independence, accountability, time pressure and due professional care on the improvement of audit quality. The analysis is carried out in two stages, first is testing the effect of independence, accountability, time pressure on audit quality improvement. Second, testing mediation effect of due professional care on that first effect.Data was collected using a questionnaire method using 38 samples. In this study, sample consists of Auditors who worked at the Public Accounting Firm in Central Java and had at least 2 years experience. All variables are measured on an ordinal scale. Data was analyzed using Structural Equation Modeling (SEM) using Partial Least Squares (PLS) program. The results showed that the independence and time pressure did not affect due professional care, while accountability had a positive effect on due professional care. Independence and accountability had a positive effect on audit quality, while time pressure did not affect audit quality. Due professional care cannot mediate the effect of independence, time pressure and accountability on audit quality.