The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality with Time Budget Pressure as a Moderating Variable

Abstract

The objective of this study is to examine the influence of auditor competence, accountability, professional skepticism, and professionalism on the audit quality of public accounting firms in North Jakarta. The aim of this research is to enhance audit procedures in public accounting firms by identifying the critical factors that influence the quality of audits. An auditor's competence is evaluated by considering their knowledge, skills, and experience, while accountability relates to the auditor's responsibility and honesty. Professional skepticism refers to a thorough assessment of audit evidence, whereas professionalism involves a dedication to ethical standards and professional behavior. The data for this research were acquired via the dissemination of questionnaires to auditors working in public accounting firms situated in North Jakarta. The research had a total of 100 participants. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the skill level, accountability, and analytical thinking abilities of auditors have a significant and positive impact on the overall quality of audits. However, this research concluded that professionalism does not have a significant effect on audit quality. Moreover, the research examined how the limitation of time budget affected the relationship between these factors and the quality of audits.