The Effect of Time Budget Pressure, Audit Complexity, and Audit Tenure on Audit Quality With Management Interventions as Moderating Variables

Abstrak Penelitian ini memiliki tujuan utama yaitu untuk mengetahui faktor-faktor yang memengaruhi kualitas audit. Penelitian adalah penelitian kuantitatif. Penelitian ini dilakukan pada Kantor Akuntan Publik Kota Makassar. Jumal sampe sebanyak 60 auditor KAP. Metode analisi data yang digunakan dalam penelitian ini adalah analisis data kuantitatif dengan menggunakan perangkat lunak Microsoft excel dan program SEM PLS.Hasil penelitian menunjukkan bahwa Time budget pressure, Kompleksitas audit, dan Tenure audit berpengaruh negative terhadap kualitas audit. Sedangkan variabel yang dapat dimoderasi oleh Intervensi Manajemen yaitu Time budget pressure dan kompelsitas audit terhadap kualitas audit dan Intervensi Manajemen tidak dapat memoderasi hubungan Tenure audit terhadap kualitas audit Kata Kunci: Time Budget Pressure, Kompleksitas Audit, dan Tenure Audit, Kualitas Audit, Intervensi Manajemen. Abstract This study has the main objective of knowing the factors that affect audit quality. Research is quantitative research. This research was conducted at the Makassar City Public Accounting Firm. A total of 60 auditors. The data analysis method used in this research is quantitative data analysis using Microsoft Excel software and the PLS SEM program. The results show that time budget pressure, audit complexity, and audit tenure have a negative effect on audit quality. While the variables that can be moderated by Management Intervention are Time budget pressure and audit complexity on audit quality and Management Intervention cannot moderate the relationship between audit tenure and audit quality.. Keywords: Time Budget Pressure, Audit Complexity, and Audit Tenure, Audit Quality, Management Intervention