Main Article Content
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.