Journal of Accounting and Auditing
Vol. 1 No. 4 (2025): July 2025

The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality

Putri, Pradhika Karina (Unknown)
Amalia Nurvianti, Rizki (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

Purpose – This study aims to obtain emprical evidence about the influence of time pressure, accountability and due profesional care on audit quality Design/methodology/approach – This study uses a quantitive research method, using primary data collected from the population of 85 college students majoring in accounting at Bekasi City University. Data analysis was carried out using Patrial Leas Square (PLS) software with moderated Regression Analysis. Findings – This results of this study found that time pressure has a negative and significant effect on audit quality, accountability has a positive and significant effect on audit quality and due profesional care has a positive and significant effect on audit quality. Research limitations/implications/implications – This research can be an input for auditors and public accounting firm in improving audit quality. This research should also discuss audiotrs ethics. Because ethics is a crucial aspect in maintaining the quality of audits and the integrity of the auditor person

Copyrights © 2025






Journal Info

Abbrev

aaaj

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of ...