Penelitian ini bertujuan untuk menganalisis pengaruh penerapan etika profesi, continuing professional development, time pressure, tenure audit, dan workload terhadap kualitas audit pada kantor akuntan publik yang terdaftar di Institut Akuntan Publik Indonesia (IAPI) Surabaya direktori 2017. Penelitian ini merupakan penelitian kauntitatif. Populasi dari penelitian ini adalah auditor yang bekerja di kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017, dengan menggunakan teknik sampling jenuh. Total responden dari penelitian ini adalah 82 auditor. Teknik pengumpulan data dengan penyebaran kuesioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini membuktikan bahwa penerapan etika profesi tidak berpengaruh tehadap kualitas audit pada kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017. Continuing professional development berpengaruh dan signifikan terhadap kualitas audit pada kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017. Time pressure tidak berpengaruh tehadap kualitas audit pada kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017. Tenure audit berpengaruh dan signifikan terhadap kualitas audit pada kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017. Workload berpengaruh dan signifikan terhadap kualitas audit pada kantor akuntan publik yang terdaftar di IAPI Surabaya direktori 2017. Kata kunci: penerapan etika profesi, continuing professional development, time pressure, tenure audit, workload, dan kualitas audit.

The porpuse of this empirical study is to analyze the influence of the application of professional ethics, continuing professional development, time pressure, tenure audit, and workload on audit quality at public accounting firm registered in IAPI Surabaya directory 2017. This research is a quantitative research. The population of this empirical study is the auditor who works in the public accounting firm listed in the Indonesian Institute of Certified Public Accountants (IAPI) Surabaya directory 2017, with sampling saturated methode. Total respondents this empirical study were 82 auditors. Data collection techniques with questionnaires distributed. Hypothesis testing using multiple linier regression analysis. The result of empirical study evidence that the application of professional ethics does not affect the quality of audit at the public accounting firm registered in IAPI Surabaya directory 2017. Continuing professional development has a positive and significant affect on audit quality at public accounting firm registered in IAPI Surabaya directory 2017. Time pressure does not affect the quality of audits at public accounting firms registered in IAPI Surabaya directory 2017. Tenure audit has a positive and significant affect on audit quality at public accounting firms registered in IAPI Surabaya directory 2017. Workload has a negative and significant affect on audit quality at public accounting firm registered in IAPI Surabaya directory 2017. Keywords: application of professional ethics, continuing professional development, time pressure, audit tenure, workload, and audit quality.

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