<![CDATA[In public-sector auditing, audit quality is fundamental to maintaining accountability and strengthening public confidence in the management of state finances. This study investigates whether auditor characteristics and time budget pressure influence audit quality within Indonesia’s Supreme Audit Institution (ISAI), while also assessing the moderating role of audit technology. Grounded in the Audit Quality Framework, Big Five Personality Theory, and Trait Activation Theory, this research employs a quantitative explanatory approach using survey data from ISAI auditors. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The empirical results indicate that auditor characteristics are positively associated with audit quality, suggesting that individual attributes contribute to sound professional judgment and adherence to auditing standards. The results further demonstrate a significant positive association between audit technology and audit quality, indicating that technological utilization can strengthen the effectiveness and efficiency of audit processes. In contrast, time budget pressure does not significantly affect audit quality, indicating that strong audit standards and control systems mitigate its potential impact. Furthermore, audit technology does not moderate the relationships between auditor characteristics, time budget pressure, and audit quality. Overall, the results suggest that audit quality in the public sector is primarily driven by individual auditor attributes and the direct use of audit technology rather than situational pressures.]]>
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