This study aims to analyze the influence of auditor experience, time budget pressure, and auditor competence on audit quality. The research is motivated by the increasing number of financial reporting fraud cases, which have raised public concerns regarding the integrity and capability of auditors. Audit quality is a crucial factor in maintaining the credibility of a company’s financial statements. This research adopts a quantitative approach using a survey method involving 64 auditors working at Public Accounting Firms (KAP) in Bandung and Jakarta. Data were collected through a structured questionnaire based on dimensions and indicators for each variable, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that all three independent variables—auditor experience, time budget pressure, and auditor competence have a positive and significant effect on audit quality. Among them, auditor competence has the most dominant influence, followed by auditor experience, and lastly, time budget pressure. These findings highlight the importance of enhancing technical and professional auditor capabilities, effective time management, and accumulated work experience as key determinants of audit success.
Keywords: audit quality, auditor experience, time budget pressure, auditor competence, PLS-SEM
