Issue

Vol. 13 No. 2 (2026): September

Date Log

Submitted
6 December 2025
Accepted
13 March 2026
Published
3 August 2026

Copyright (c) 2026 Tikkos Sitanggang, Wiwik Pratiwi, Henni Handari, Elon Manurung, Malik Hidayat (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Factors Affecting Audit Quality of Public Accounting Firms in East Jakarta

https://doi.org/10.24252/minds.v13i2.63313
Tikkos Sitanggang
Sekolah Tinggi Ilmu Ekonomi Y.A.I, Jakarta, Indonesia
Wiwik Pratiwi
Sekolah Tinggi Ilmu Ekonomi Y.A.I, Indonesia
Henni Handari
Sekolah Tinggi Ilmu Ekonomi Y.A.I, Indonesia
Elon Manurung
Sekolah Tinggi Ilmu Ekonomi Y.A.I, Indonesia
Malik Hidayat
Sekolah Tinggi Ilmu Ekonomi Y.A.I, Indonesia

Corresponding Author(s) : Tikkos Sitanggang

[email protected]

Jurnal Minds: Manajemen Ide dan Inspirasi, Vol. 13 No. 2 (2026): September

Abstract

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.

Keywords

Accountability Audit Quality Competence Time Budget Pressure
Sitanggang, T., Pratiwi, W., Handari, H., Manurung, E., & Hidayat, M. (2026). Factors Affecting Audit Quality of Public Accounting Firms in East Jakarta. Jurnal Minds: Manajemen Ide Dan Inspirasi, 13(2), 503–514. https://doi.org/10.24252/minds.v13i2.63313
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Author Biographies

Wiwik Pratiwi, Sekolah Tinggi Ilmu Ekonomi Y.A.I

Management Department

Henni Handari, Sekolah Tinggi Ilmu Ekonomi Y.A.I

Management Department

Elon Manurung, Sekolah Tinggi Ilmu Ekonomi Y.A.I

Management Department

Malik Hidayat, Sekolah Tinggi Ilmu Ekonomi Y.A.I

Management Department

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