<![CDATA[This study examines the effects of auditor professionalism, auditor competence, and auditor experience on audit quality among auditors working at Public Accounting Firms (PAFs) in Jakarta. The research employs a quantitative approach with an associative research design. Primary data were collected through structured questionnaires from 115 auditors selected using purposive sampling based on relevant employment and audit experience criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS to evaluate the measurement and structural models and test the proposed hypotheses. The results show that auditor professionalism has a positive but statistically insignificant effect on audit quality, with a path coefficient of 0.134, a t-statistic of 1.573, and a p-value of 0.058. Auditor competence has a positive and significant effect on audit quality, with a coefficient of 0.273, a t-statistic of 2.188, and a p-value of 0.015. Auditor experience also has a positive and significant effect, producing the strongest coefficient of 0.507, a t-statistic of 4.532, and a p-value of 0.000. The findings indicate that technical competence and accumulated audit experience have stronger direct contributions to audit quality than professionalism in the observed sample. These findings highlight competency development and diverse audit exposure as foundations for audit quality]]>
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