ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh beban kerja, fee audit, audit tenure dan skeptisme profesional auditor terhadap kualitas audit. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik di Surabaya yang terdaftar di Otoritas Jasa Keuangan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah simple random sampling. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Analisis data dilakukan dengan uji validitas dan realibiltas, uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa beban kerja tidak berpengaruh terhadap kualitas audit, sedangkan fee audit, audit tenure dan skeptisme profesional auditor berpengaruh positif terhadap kualitas audit. Kata Kunci: beban kerja, fee audit, audit tenure, skeptisme profesional auditor dan kualitas audit.

ABSTRACT This study aims to obtain evidence empirically the influence of workload, audit fees, audit tenure and professional skepticism of auditors toward audit quality. This research is conducted on auditors Public Accounting Firm in Surabaya that registered in Financial Services Authority. The data are collected by using simple random sampling. This study is conducted by applying questionnaires. The data analysis uses validity and realibiltas , classical assumption and hypothesis test by multiple linear regression method. The results of this study shows that the workload has no effect on audit quality. While audit fees, audit tenure and professional skepticism of auditors have a positive effect on audit quality. Keywords: workload, audit fee, audit tenure, professional skepticism of auditors and audit quality.

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