<![CDATA[This study aims to analyze the influence of auditor competence, auditor independence, and audit time pressure on audit quality at Public Accounting Firms (KAP) in Surabaya. Auditor competence is assessed based on their technical abilities and understanding of accounting and auditing standards. In contrast, auditor independence and audit time pressure are assessed based on the extent to which these factors influence auditor objectivity and work results. This study employed a quantitative approach, utilizing a survey method. Data were obtained through questionnaires distributed to 40 auditors working at KAPs in Surabaya. The analysis technique used was multiple linear regression to test the simultaneous and partial effects of the independent variables on audit quality. The study sample was selected using purposive sampling, with the criterion being auditors with at least two years of experience. The results indicate that auditor competence and audit time pressure have a significant effect on audit quality, while auditor independence has no significant effect on audit quality. These findings highlight the importance of enhancing auditor competence and maintaining auditor independence to ensure high-quality audit results, as well as the necessity of effective time management to mitigate the adverse effects of time pressure on auditor performance.Penelitian bertujuan untuk menganalisis pengaruh kompetensi auditor, independensi auditor, dan tekanan waktu audit (time audit pressure) terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Kota Surabaya. Kompetensi auditor dinilai berdasarkan kemampuan teknis dan pemahaman mereka terhadap standar akuntansi dan audit, sedangkan independensi auditor dan tekanan waktu audit ditinjau dari sejauh mana faktor-faktor tersebut memengaruhi objektivitas dan hasil kerja auditor. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui kuesioner yang disebarkan kepada auditor yang bekerja di KAP di Kota Surabaya sebanyak 40 responden. Teknik analisis yang digunakan adalah regresi linier berganda untuk menguji pengaruh simultan maupun parsial dari variabel independen terhadap kualitas audit. Sampel penelitian dipilih secara purposive sampling dengan kriteria auditor yang memiliki pengalaman minimal dua tahun. Hasil penelitian menunjukkan bahwa kompetensi auditor dan time audit pressure berpengaruh signifikan terhadap kualitas audit, sementara independensi auditor berpengaruh tidak signifikan terhadap kualitas audit. Temuan ini mengindikasikan pentingnya peningkatan kompetensi dan penjagaan independensi auditor untuk memastikan hasil audit yang berkualitas, serta perlunya pengelolaan waktu yang lebih baik untuk mengurangi dampak tekanan waktu terhadap hasil kerja auditor.]]>
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