Sustaining Audit Quality Amid Constraints: Exploring the Roles of Time Pressure, Workload, and Integrity
Keywords:
Time Pressure; Workload; Integrity; Audit Quality.Abstract
This study explores the impact of time pressure, workload, and auditor integrity on audit quality in Public Accounting Firms located in Batam City. Data were obtained through questionnaires distributed to 101 auditors and analyzed using multiple linear regression. The findings reveal that time pressure exerts a significant negative effect on audit quality, as strict deadlines may compel auditors to overlook essential procedures. Similarly, excessive workload demonstrates an adverse influence by diminishing accuracy and thoroughness in evaluating audit evidence. In contrast, auditor integrity shows a strong positive effect, underscoring that adherence to robust ethical values fosters objectivity and alignment with professional standards. Collectively, these results provide empirical insights into the interaction between external factors (time pressure and workload) and internal factors (integrity) in shaping audit quality. From a practical standpoint, the study highlights the necessity of managing time and workload effectively while cultivating integrity through continuous professional coaching to strengthen audit quality and enhance client trust.
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