Integrity as a Moderating Variable in the Effect of Time Budget Pressure, Task Complexity, and Work Experience on Audit Quality

Abstract

Audit activities conducted by government auditors have not yet reflected careful planning, proper implementation, reliable reporting, and continuous improvement of audit quality. Factors that can affect audit quality include time budget pressure, task complexity, work experience, and integrity. The purpose of this study is to obtain empirical evidence regarding integrity as a moderator of the effect of time budget pressure, task complexity, and work experience on audit quality at the Inspectorate of Tegal Regency. The population of this study were all auditors at the Inspectorate of Tegal Regency, totaling 25 people, and the study used a saturated sampling technique in which all 25 respondents were included. Data were collected using questionnaires, and data analysis techniques used multiple linear regression. The results showed that integrity was not proven to moderate the effect of time budget pressure and work experience on audit quality, but integrity was proven to moderate the effect of task complexity on audit quality at the Inspectorate of Tegal Regency. Suggestions for the Inspectorate of Tegal Regency are to conduct education and training for auditors, ensure audits are carried out by experienced auditors, or assign less experienced auditors under the supervision of more experienced auditors.