THE EFFECT OF AUDIT ROTATION AND TIME BUDGET PRESSURE ON AUDIT QUALITY MODERATED BY ORGANIZATIONAL COMMITMENT

Ernawati Ernawati, Tina Miniawati Virgawenda Barusman, Riswan Riswan — Tue, 30 Sep 2025 00:00:00 +0800

Audit quality reflects the external auditor's ability to detect and report material errors in financial statements to users. Audit quality improvement can be achieved through the implementation of auditor rotation, which aims to maintain independence and avoid prolonged relationships between auditors and clients. Furthermore, time budget pressure is a factor frequently encountered by auditors during the audit process, as time constraints can impact the accuracy and effectiveness of audit implementation. On the other hand, organizational commitment is an important aspect reflecting the auditor's loyalty, involvement, and willingness to work in accordance with the organization's values and objectives, which can strengthen audit performance and results. This study aims to analyze the effect of audit rotation and time budget pressure on audit quality, with organizational commitment as a moderating variable. The research approach used a quantitative method with an explanatory research type. Data were collected through a questionnaire survey of 70 auditors at the Audit Board (BPK) Representative Office of Lampung Province. The analysis technique used was multiple linear regression. The results showed that audit rotation and time budget pressure had a positive and significant effect on audit quality. In addition, organizational commitment has been proven to be able to strengthen the relationship between audit rotation and time budget pressure on audit quality, so that the higher the organizational commitment of the auditor, the better the quality of the audit results produced

Journal of General Business, Innovation and Entrepreneurship

THE EFFECT OF AUDIT ROTATION AND TIME BUDGET PRESSURE ON AUDIT QUALITY MODERATED BY ORGANIZATIONAL COMMITMENT