PENGARUH ETIKA AUDITOR, AKUNTABILITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT

Abstract

Every company is required to prepare financial reports as a form of accountability for the use of invested funds. Transparent and reliable financial reports are highly dependent on the quality of audits conducted by independent auditors. This study aims to analyze the effect of auditor ethics, accountability, and time budget pressure on audit quality. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was obtained from respondents who work as auditors at public accounting firms in Surabaya, East Java. Validity and reliability tests were conducted to ensure the accuracy of the research instruments. The results showed that auditor ethics, accountability, and time budget pressure have a positive and significant effect on audit quality. Of the three variables, auditor ethics is the dominant factor with the highest regression coefficient. The F test shows that the three variables simultaneously have a significant effect on audit quality, with a coefficient of determination (R²) of 0.400, which means that 40% of the variation in audit quality can be explained by these variables. Based on these findings, it is recommended that auditors continue to uphold ethical and accountability standards and manage time budget pressures effectively to ensure optimal audit quality. Strict regulation and supervision are also needed to maintain the credibility of audited financial statements.