ANALYSIS OF EXPERIENCE, MOTIVATION, TIME BUDGET PRESSURE AND ONLINE-BASED AUDIT TECHNOLOGY ON THE QUALITY OF AUDIT RESULTS

Abstract

This study aims to analyze the influence of experience, motivation, time budget pressure, and online-based audit technology on audit quality. Audit quality is a crucial factor in maintaining the accuracy and balance of financial statements. This research is grounded in Attribution Theory, which explains that internal characteristics of auditors and their surrounding environment can contribute to their performance in producing high-quality audits. The internal factors examined are auditor experience and motivation, while the external factors are time budget pressure and online-based audit technology. The variables of experience, time budget pressure, and online audit technology individually contribute positively to audit quality, whereas motivation does not have a significant effect. Data were collected through questionnaires distributed to auditors working at Public Accounting Firms (KAP) in South Jakarta. The data analysis technique used is multiple linear regression with the help of SPSS version 27.0. The results show that time budget pressure and online-based audit technology significantly affect audit quality, while auditor experience and motivation do not have a significant influence. These findings indicate that time budget pressure and online audit technology contribute to producing high-quality audits