7th North American International Conference on Industrial Engineering and Operations Management

The Effect of Time Budget Pressure, Task Complexity and Professional Commitments on Reducing Audit Quality (RAQ) in Public Accountant Offices

BINUS University, Mediana Mutiara Alfi & Armanto Witjaksono
Publisher: IEOM Society International
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Track: Case Studies
Abstract

The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model.

Published in: 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, USA

Publisher: IEOM Society International
Date of Conference: June 11-14, 2022

ISBN: 978-1-7923-9158-3
ISSN/E-ISSN: 2169-8767