The Effect of Time Budget Pressure on Audit Quality: Professional Skepticism as a Moderating Variable in the Digital Era
Keywords:
Time Budget Pressure, Audit Quality, Auditors’ Professional Skepticism, Digital AuditingAbstract
This study aims to analyze the effect of time budget pressure on audit quality, with auditors’ professional skepticism serving as a moderating variable in the digital audit era at the Medan City Inspectorate. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 52 internal auditors selected using a saturated sampling technique. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that time budget pressure has a negative and significant effect on audit quality, with a path coefficient value of -0.412, a t-statistic value of 3.287, and a p-value of 0.001. Auditors’ professional skepticism has a positive and significant effect on audit quality, with a path coefficient value of 0.536, a t-statistic value of 4.921, and a p-value of 0.000. Furthermore, auditors’ professional skepticism was proven to moderate the relationship between time budget pressure and audit quality, with an interaction coefficient value of 0.284, a t-statistic value of 2.418, and a p-value of 0.016. The findings demonstrate that higher levels of auditors’ professional skepticism are capable of reducing the negative impact of time budget pressure on audit quality. This study provides theoretical contributions to the development of public sector auditing literature and practical implications for improving the effectiveness of local government internal supervision through the strengthening of professional skepticism and the optimization of digital auditing.
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