<![CDATA[Audit quality in the public sector is essential for maintaining accountability, transparency, and public trust in government financial management. This study examines the effects of auditor ethics, time budget pressure, independence, and accountability on audit quality at the Inspectorate of South Sumatra Province. A quantitative survey design was employed using primary data collected through questionnaires distributed to the entire population of 59 auditors; 56 usable questionnaires were returned, resulting in a 95% response rate. The data were measured using a five-point Likert scale and analyzed with descriptive statistics, instrument quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination using SPSS version 25. The results show that auditor ethics, time budget pressure, independence, and accountability each have a positive and significant relationship with audit quality. Simultaneously, the four variables significantly explain audit quality, with an adjusted R-squared of 0.542. These findings indicate that audit quality is strengthened not by a single professional attribute, but by the combined role of ethical conduct, effective management of time constraints, objective judgment, and responsibility for audit outcomes. The study provides contextual evidence for strengthening internal government audit practices at the provincial inspectorate level.]]>
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