The Effect of Time Budget Pressure, Task Complexity and Professional Commitments on Reducing Audit Quality (RAQ) in Public Accountant Offices

The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model