The Role of Independence in Mediating Competence, Time Pressure, Technology, and Audit Quality

Abstract

Purpose: This study examines the effect of competence, time budget pressure, and information technology on audit quality with auditor independence as an intervening variable at the Regional Inspectorate in Riau Islands Province.

Methodology: This study employed a quantitative
approach involving 122 auditors from Provincial and
Regency/City Regional Inspectorates in Riau Islands Province selected through purposive sampling. Primary data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach through SmartPLS 3.0.

Results: The findings reveal that competence, time budget pressure, and information technology have a positive and significant effect on audit quality. These variables also positively influence auditor independence, which subsequently improves audit quality. Furthermore, independence significantly mediates the relationship between competence, time budget pressure, and information technology on audit quality.

Conclusion: Auditor competence, effective time management, and technology utilization are important factors in enhancing audit quality, with independence serving as a key mechanism in strengthening these relationships.

Limitations: This study was limited to Regional Inspectorate auditors in Riau Islands Province and examined specific variables related to audit quality.

Contributions: This study provides empirical insights into the mediating role of auditor independence and offers practical implications for improving regional audit practices.