The Influence of Competency, Independence and Time Pressure on Audit Quality

Abstract

Abstract— This study was prompted by audit errors found in the 2018 financial reports of PT Garuda Indonesia Tbk at KAP Kasner Sirumapae and KAP Tanubrata, Sutanto, Fahmi, Bambang, and Partners. Its aim is to assess the partial and combined impacts of competence, independence, and time pressure on audit quality. Competence represents auditors' essential knowledge and expertise in conducting audits, while independence signifies their unbiased stance when issuing opinions, free from external influences. Time pressure refers to the agreed-upon deadlines between clients or service users and auditors for completing audit tasks. Audit quality measures the auditors' capability to identify irregularities within a company's financial systems and report them in accordance with applicable standards. This research adopts a descriptive method using a quantitative approach. Primary data were gathered through questionnaires distributed to KAPs in
Bandung City registered with SIKAP BPK RI. The findings reveal that competence, independence, and time pressure individually exert partial influences on audit quality.
Collectively, these factors significantly impact audit quality.