International Journal of Financial, Accounting, and Management (IJFAM) ISSN: 2656-3355, Vol 4, No 3, 2022, 241-254 https://doi.org/10.35912/ijfam.v4i3.346 The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality Yuda Muhamad Rizkia 1 , Irene Sukma Lestari Barus 2 Widyatama University, Bandung, Indonesia 1,2 yudamr420@gmail.com 1 , irene.sukma@widyatama.ac.id 2 Article History Received on 26 December 2020 1 st Revision on 25 January 2021 2 nd Revision on 1 February 2021 3 rd Revision on 3 February 2021 Accepted on 29 November 2022 Abstract Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City Keywords: Time Budget Pressure, Auditor Competence, Audit Quality How to Cite: Rizkia, Y. M., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254. 1. Introduction The audit is a process carried out to collect and evaluate evidence in determining and reporting the level of conformity between the information and the criteria that have been determined in an examination, which the results will then be conveyed to the party using the audit service. Audit services performed by the auditor can have an important role in reducing information risk, the auditor seeks to provide adequate assurance that the financial statements being audited are free from misstatements, whether caused by manipulation or fraud. Thus, a public accountant is needed to assure that the financial statements presented are relevant and reliable (Tuanakotta, 2015). The public accounting profession in Indonesia is a profession that is trusted by the public and users of financial reports in auditing financial reports. From a public accountant, the public and users of financial reports expect a transparent and impartial assessment of the information presented by company management in financial reports (Mulyadi, 2010). However, there are still public accountants who damaged their professional image with various cases, including the case that befell Garuda Indonesia which caused the Indonesia Stock Exchange to impose a fine of Rp. 250 million due to a violation that occurred in the presentation of the financial statements for the first quarter of 2019. IDX gave a deadline until 26 July 2019 to Garuda Indonesia to correct and restate the report. Related to the sanctions regulated in IDX Regulation Number 1-H concerning Sanctions, where the imposition of sanctions is carried out in stages, the regulation states that if the company is late in providing a revised report for 1 to 30 days from the deadline, it will be subjected to the first written warning letter or WL1. If there is a delay of 31 to 60 days, WL2 will be charged. Furthermore, if it is delayed by 90 days, it will be subjected