The Role of Time Budget Pressure in Moderating the Influence of Independence and Competence on Audit Quality in Bali Regional Public Accounting Firms

Study this aim for analyze the influence of auditor independence and competence on audit quality with Time Budget Pressure as a moderating variable in Bali region. This research is quantitative using survey data which obtained from questionnaire. Population study an working at Public Accounting Firm Region 2022. Withdrawal sample use method saturated 65 auditors. The analysis tool used moderated regression (MRA). findings show that are proven predictors quality. able to moderate Independence Audit Quality, but unable effect Competence Quality Firms Region.