This study is entitled “Analysis of Work Stress on Employee Performance at Maruli Tua Butar Butar Public Accounting Firm in South Tangerang City.” The purpose of this research is to analyze the effect of work stress on employee performance at Maruli Tua Butar Butar Public Accounting Firm in South Tangerang City.Work stress arises due to high workloads, long working hours, and job pressures faced by employees, particularly during audit periods and tax reporting deadlines. This study employs a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation using triangulation techniques.The results indicate that excessive work stress has a negative impact on employee performance, especially in terms of work quality and quantity, task execution, and responsibility. Poorly managed work stress tends to decrease performance, although within certain limits it can serve as a motivator to enhance work focus. Therefore, effective work stress management is necessary to maintain optimal employee performance.
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