August 14, 2025Open Access

The Effect of Time Budget Pressure, Professional Scepticism, and Independence on Audit Quality

Key Points

Professional scepticism significantly enhances audit quality, emphasizing its importance in auditing practices.
Independence positively correlates with improved audit quality, indicating that auditor freedom affects outcomes.
Time budget pressure shows no impact on audit quality, suggesting managed timelines may not hinder performance.
Data analysis utilized multiple linear regression on responses from 77 auditors across multiple regencies in Indonesia.

Abstract

This research aims to analyse the effect of: (1) Time Budget Pressure on Audit Quality, (2) Professional Scepticism on Audit Quality, (3) Independence on Audit Quality. This research is a quantitative study using primary data obtained through a questionnaire. The population in this study included auditors at the Regional Inspectorate of Cilacap Regency, Purbalingga Regency, and Banyumas Regency. The sample used in this study used the total sampling method or saturated sample. A total of 77 auditors at the Inspectorate of Cilacap Regency, Purbalingga Regency, and Banyumas Regency were respondents in this study. Based on the results of data testing using multiple linear regression analysis software, it shows that: (1) Time Budget Pressure has no effect on Audit Quality, (2) Professional Scepticism has a positive and significant effect on Audit Quality, (3) Independence has a positive and significant effect on Audit Quality.

The Effect of Time Budget Pressure, Professional Scepticism, and Independence on Audit Quality

Key Points

Abstract

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