<![CDATA[This study aims to examine the effects of Artificial Intelligence (AI) Utilization, Time Pressure, and Audit Experience on Audit Quality at Public Accounting Firms (KAP) in the Special Capital Region of Jakarta and West Java Province. This study was motivated by the inconsistent findings of previous research and the limited number of studies examining these three factors simultaneously. The study employed a quantitative approach using primary data collected through an online questionnaire. The population consisted of 1,170 auditors working at Public Accounting Firms in Jakarta and West Java. A purposive sampling technique was applied, resulting in 100 auditors who met the criteria of having participated in financial statement audit engagements and having at least one year of work experience. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results of the t-test indicate that AI Utilization, Time Pressure, and Audit Experience each have a significant partial effect on Audit Quality, with significance values of 0.032, 0.005, and 0.000, respectively. These findings indicate that the utilization of AI, time pressure, and audit experience are important factors influencing audit quality in the context of the auditing profession in the era of digital transformation]]>
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