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

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Authors

ASArga SasthaTarumanagara University TSTony SudirgoTarumanagara University

Discussion

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Implication

Quantitative analysis reveals audit complexity negatively affects audit quality, while auditor competence positively influences outcomes for internal auditors at BPK RI.

Key Points

Audit quality is significantly influenced by both audit complexity and auditor competence, highlighting key areas for improvement.
The analysis showed that 96 internal auditors participated, revealing crucial insights about audit factors affecting quality.
Multiple linear regression was used to assess relationships between complexity, pressure, and competence on audit outcomes.
Improving auditor competence may enhance audit quality, while managing complexity is essential; time pressure was not a decisive factor.

Cite This Study

Sastha et al. (2025) studied this question.

synapsesocial.com/papers/68af73637567bf4f94fed362 https://doi.org/10.59188/devotion.v6i7.25488

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Implication

Quantitative analysis reveals audit complexity negatively affects audit quality, while auditor competence positively influences outcomes for internal auditors at BPK RI.