<![CDATA[This study aims to examine the effect of work environment and work stress on the morale of auditors of public accounting firms in Malang City. The population in this study includes auditors of Public Accounting Firm in Malang City, from which the samples of 69 auditors are selected through convenience sampling method. The primary data are collected from respondent questionnaires measured by a Likert scale and tested by validity, reliability, and classical assumption tests. This study applies descriptive analysis and multiple linear regression analysis, with F test, t test, and dominant test, and employs an explanatory approach. The results of this study exhibited that work environment had a positive effect on morale, meaning that the more facilities obtained by the auditor are fulfilled, the higher the auditor's morale. Whilst, work stress had no effect on work morale.]]>
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