Effect of Time Budget Pressure and Audit Complexity on Audit Quality with Management Intervention as Moderating Variable

Abstract

The purpose of this study was to determine the effect of time budget pressure and audit complexity on audit quality with management intervention as a moderating variable. The population in this study were all auditors at the Makassar City Public Accounting Firm with a research sample of 35 auditors. This research method uses multiple regression analysis. The type of data in this study is primary data in the form of a questionnaire containing respondents' assessments. The results of this study indicate that time budget pressure has a significant negative effect on audit quality, audit complexity has a significant negative effect on audit quality, management intervention can negatively affect the relationship between time budget pressure and audit quality.