THE INFLUENCE OF COMPETENCY, INDEPENDENCE AND TIMEPRESSURE ON AUDIT QUALITY

Abstract

This study was prompted by audit errors found in the 2018 financial reports ofPT 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 ofcompetence, independence, and time pressure on audit quality. Competence representsauditors' essential knowledge and expertise in conducting audits, while independencesignifies their unbiased stance when issuing opinions, free from external influences. Timepressure refers to the agreed-upon deadlines between clients or service users and auditorsfor completing audit tasks. Audit quality measures the auditors' capability to identifyirregularities within a company's financial systems and report them in accordance withapplicable standards. This research adopts a descriptive method using a quantitativeapproach. Primary data were gathered through questionnaires distributed to KAPs inBandung 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.