July 16, 2025Devotion Journal of Research and Community Service

The Influence of Audit Complexity, Time Budget Pressure, and Auditor Competence on Audit Quality at The Inspectorate General of The Audit Board of The Republic of Indonesia

View Full Paper

Ask AI

Bookmark

Authors

ASArga SasthaTarumanagara University TSTony SudirgoTarumanagara University

Discussion

Member takes

Implication

Quantitative analysis reveals audit complexity and auditor competence significantly influence audit quality in Indonesia, suggesting areas for improvement.

Key Points

Audit quality is negatively impacted by audit complexity, and positively influenced by auditor competence.
The study shows internal auditors' competence improves audit quality, while time budget pressure does not significantly affect it.
Data from 96 internal auditors were analyzed using multiple linear regression to assess the impacts of complexity and competence.
These findings highlight the importance of focusing on auditor capabilities and task management to enhance overall audit quality.

Cite This Study

Sastha et al. (2025) studied this question.

synapsesocial.com/papers/68af55c6ad7bf08b1eadbc14 https://doi.org/10.59188/devotion.v6i7.25488

View Full Paper

Ask AI

Bookmark

Implication

Quantitative analysis reveals audit complexity and auditor competence significantly influence audit quality in Indonesia, suggesting areas for improvement.

The Influence of Audit Complexity, Time Budget Pressure, and Auditor Competence on Audit Quality at The Inspectorate General of The Audit Board of The Republic of Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

The Influence of Audit Complexity, Time Budget Pressure, and Auditor Competence on Audit Quality at The Inspectorate General of The Audit Board of The Republic of Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider