Abstract
Abstract: This study aims to analyze the effect of Audit Capacity Stress, Time Pressure, and Due Professional Care on audit quality among auditors at Public Accounting Firms (KAP) in Medan, both partially and simultaneously. This study employed a quantitative approach using primary data collected through questionnaires distributed to 60 auditors working at KAPs in Medan. The sample was selected using purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 26, while hypothesis testing was conducted using the t-test and F-test at a 5% significance level. The results indicate that Audit Capacity Stress has a positive and significant effect on audit quality, with a t-value of 3.141 and a significance value of 0.003. Time Pressure also has a positive and significant effect, with a t-value of 3.602 and a significance value of 0.001. Due Professional Care has a positive and significant effect, with a t-value of 3.881 and a significance value of 0.000. Simultaneously, the three independent variables significantly affect audit quality, with an F-value of 120.735 and a significance value of 0.000. The R² value of 0.866 indicates that 86.6% of the variation in audit quality is explained by the three variables. Thus, audit quality is associated with work pressure conditions and the application of professional care and diligence by auditors. Keyword: audit capacity stress; time pressure; due professional care; audit quality. Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh audit capacity stress, time pressure, dan due professional care terhadap kualitas audit pada auditor di Kantor Akuntan Publik (KAP) Kota Medan, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada KAP Kota Medan, sehingga diperoleh 7 KAP dengan 60 auditor yang menjadi sampel. Pengambilan sampel dilakukan menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 26, serta pengujian hipotesis melalui uji t dan uji F pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa audit capacity stress berpengaruh positif dan signifikan terhadap kualitas audit dengan nilai t hitung 3,141 dan signifikansi 0,003. Time pressure berpengaruh positif dan signifikan dengan nilai t hitung 3,602 dan signifikansi 0,001. Due professional care juga berpengaruh positif dan signifikan dengan nilai t hitung 3,881 dan signifikansi 0,000. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kualitas audit dengan nilai F hitung 120,735 dan signifikansi 0,000. Nilai R² sebesar 0,866 menunjukkan bahwa 86,6% variasi kualitas audit dijelaskan oleh ketiga variabel tersebut. Dengan demikian, kualitas audit berkaitan dengan kondisi tekanan pekerjaan dan penerapan kecermatan serta kehati-hatian profesional auditor. Kata kunci: audit capacity stress; time pressure; due professional care; kualitas audit
