THE EFFECT OF WORKLOAD AUDIT, TIME BUDGET PRESSURE AND TASK COMPLEXITY ON AUDIT QUALITY

Abstract

This study was conducted to investigate the influence of audit workload, time budget pressure, and task complexity on audit quality. The study employed a quantitative primer approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The sample consisted of 100 auditors working at various Public Accounting Firms (KAP) in Central Jakarta, selected through purposive sampling. Data were collected through the distribution of questionnaires and were tested for validity and reliability. The results of the study indicate that time budget pressure and task complexity have a positive and significant effect on audit quality, while audit workload has a positive but insignificant effect.