<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh cloud computing, kompetensi auditor,pengalaman kerja, dan motivasi terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di JakartaPusat dan Jakarta Barat. Metode penelitian menggunakan pendekatan kuantitatif dengan surveikuesioner kepada auditor, serta analisis data dengan Partial Least Square – Structural EquationModeling (PLS-SEM) melalui SmartPLS. Hasil penelitian menunjukkan bahwa cloud computing,kompetensi auditor, dan motivasi memiliki pengaruh positif dan signifikan terhadap kualitas audit,sedangkan pengalaman kerja auditor tidak berpengaruh signifikan. Temuan ini menegaskan bahwapemanfaatan teknologi dan peningkatan kualitas sumber daya auditor melalui kompetensi sertamotivasi yang tinggi merupakan faktor penting dalam meningkatkan kualitas audit di era digital,sementara pengalaman kerja tidak selalu menjamin peningkatan mutu audit. This study aims to analyze the influence of cloud computing, auditor This study aims to explore theimpact of cloud computing, auditor competence, auditor experience, and motivation on audit qualityin Public Accounting Firms (KAP) located in Central Jakarta and West Jakarta. This study applies aquantitative approach with a survey method, where data is collected through the distribution ofquestionnaires to auditors working in KAP in both locations. The data analysis method used is PartialLeast Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. Theresults indicate that cloud computing, auditor competence, and auditor motivation have a positive andsignificant impact on audit quality, while auditor experience does not show a significant impact. Thesefindings imply that the use of technology and improving the quality of human resources are importantelements in improving audit quality in the digital age..]]>
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