<![CDATA[This research examines the influence of competency, accountability, and time budget pressure on audit quality at Public Accounting Firms in East Jakarta. The population consists of auditors working in these firms. Using convenience sampling, 100 respondents were selected from 11 firms. Primary data was collected via questionnaires. The analysis employed structural equation modeling (SEM) with SmartPLS software, a novelty compared to previous studies that used SPSS. Results indicate that competency, accountability, and time budget pressure positively affect audit quality. These factors significantly impact the audit process and outcomes. Auditors should continually enhance their skills and accountability to maintain high standards. This study highlights the importance of managing time pressures effectively to ensure reliable audits, contributing to improved practices in the accounting profession.]]>
Copyrights © 2026
