Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste)

Abstract

This study aims to analyze and explain: (1) competence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (2) independence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (3) time pressure negatively affects audit quality at the Inspeção Geral do Estado in Timor Leste; (4) professionalism has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste. The population in this study was 30 internal auditors at the Inspeção Geral do Estado in Timor Leste, so the whole sample was taken. Thus the use of the entire population without having to draw the research sample as a unit of observation is called a census technique. The findings of this study are that competence has a positive effect on audit quality, indicating that the better the competence of the auditor, the higher the quality of the audit in an institution, or the lower the competence of auditors, the lower the probability of auditor quality in that institution, the independence has a positive effect on audit quality. The high independence of the auditor, such as a mental attitude that is free from influence, not controlled by other parties, it will improve audit quality in government agencies, time pressure has no significant negative effect on audit quality, indicating that the less time given to the auditor, the lower the audit quality, professionalism has no effect on audit quality, indicating that the better professionalism the auditor has, the lower the resulting audit quality.