The Influence of Competence, Work Experience of Auditors and Time Budget Pressure on Audit Quality in Public Accounting Offices in Bali Province

Yuniarwati; I Gusti Agung Dhenina Sari

doi:10.59890/ijaamr.v3i8.73

Authors

Yuniarwati Universitas Tarumanagara Jakarta
I Gusti Agung Dhenina Sari Universitas Tarumanagara Jakarta

DOI:

https://doi.org/10.59890/ijaamr.v3i8.73

Keywords:

Auditors' Skill, Experience, Time Constraints, and Productivity

Abstract

In the course of their work, auditors are required to uphold a rigorous benchmark for audit quality. When auditors are able to think about what influences their audits, they may produce high-quality results. The auditor's expertise, work history, and audit quality are all impacted by budget and time constraints. Our major objective is to look at the public accounting companies in Bali Province and see how factors like auditor competency, experience, and time/budget constraints affect audit quality. Using a snowball sample approach, Public accounting businesses in Bali Province were surveyed to choose 110 participants. This investigation's data came from a survey that used questionnaire methodologies. Structural Equation Modelling Partial Least Squares, or SEM-PLS, was the program used in this investigation. Audit quality is positively affected by auditor skill and experience, and negatively affected by time and money, according to the results

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