Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Application on Economics and Business
Linda Santioso
Profession Accounting, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF AUDITOR INDEPENDENCE, AUDIT COMPLEXITY, AND TIME BUDGET PRESSURE ON AUDIT QUALITY Herman Wijaya; Linda Santioso
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.83-91

Abstract

This research aims to investigate how auditor independence, audit task complexity, and deadline pressures affect the quality of auditing work within Public Accounting Firms operating across the Banten area. The methodology adopts a quantitative framework utilizing convenience sampling techniques, gathering primary information via Likert-scale questionnaire instruments. Statistical analysis involves multiple linear regression conducted through SmartPLS 4 software, incorporating responses from 52 audit professionals representing 6 accounting firms. Findings indicate that solely auditor independence demonstrates a meaningful impact on auditing quality, while complexity levels and time constraints fail to show statistically significant effects on audit outcomes.
Co-Authors Herman Wijaya