Title:
The Effect of Time Budget Pressure and Task Complexity on Audit Quality at XYZ Public Accounting Firm

Authors:
Sigit Handoyo*, Nur Ahmad Maulana Khoirul Alim, Indonesia

Abstract:

This study aims to analyze the effect of time budget pressure and task complexity on audit quality. The population in this study were auditors, specifically those working at Public Accounting Firm XYZ in Yogyakarta. This study used a quantitative approach with primary data collected through questionnaires using a five-point Likert scale. Data were analyzed using descriptive statistics and multiple linear regression analysis with IBM SPSS, which included validity, reliability, classical assumption tests, t-tests, F-tests, and coefficients of determination. The results showed that time budget pressure had a negative but insignificant effect on audit quality. Meanwhile, task complexity had a positive and significant effect on audit quality. Simultaneously, time budget pressure and task complexity had a significant effect on audit quality. The research model was able to explain more than half of the variation in audit quality. This study concluded that time pressure does not always significantly reduce audit quality, while well-managed task complexity can encourage auditors to work more carefully and improve audit quality.

DOI: https://doi.org/10.51505/IJEBMR.2026.11102