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Abstract
This study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional scepticism on audit quality during the COVID-19 pandemic. The study population was public accountants who work at Public Accounting Firms (KAP) and have performed auditing. A purposive sampling technique was used to select a sample of 55 participants. Data were collected using a questionnaire that had been tested for validity and reliability. Multiple regression was used to analyze the data. The results of this study indicate that: (1) Audit risk, time budget pressure, and audit complexity have negative effects on audit quality, (2) Auditor motivation and professional scepticism have positive effects on audit quality. The findings of this research suggest that audit risk, time budget pressure, and audit complexity should be minimized to maximize audit quality. Meanwhile, auditor motivation and professional scepticism should be maximized to achieve audit quality.
Keywords: Audit Risk, Audit Complexity, Auditor Motivation, Audit Quality, Time Budget Pressure.
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