The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior

Manatap Berliana Lumban Gaol


Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.

Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling.


Results – The results of this study indicate that the audit quality reduction behavior occurs  in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior.


Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior

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Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2621-1041


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