The Effect of Time Budget Pressure, Workload and Audit Complexity on Audit Quality (Empirical Study on Auditors of Makassar Public Accounting Firms)

Abstract

This research was conducted at the Public Accounting Firm in Makassar. It aims to describe the influence of time budget pressure, workload, and audit complexity on audit quality. The type of research used is quantitative descriptive research, utilizing primary data obtained by distributing questionnaires to auditors working at public accounting offices in Makassar. The research results will be explained descriptively based on the respondents' answers. The Likert scale is used to provide an overview of the extent of the influence of time budget pressure, workload, and audit complexity on audit quality. The research results show that time budget pressure, workload, and audit complexity have no effect on audit quality. The findings contribute to the auditing literature by providing empirical evidence from a regional setting in Indonesia and offer practical insights for accounting firms aiming to maintain audit quality amidst operational constraints.