Pengaruh Cloud Computing, Kompetensi Auditor, Pengalaman Kerja, dan Motivasi terhadap Kualitas Audit di Kantor Akuntan Publik (KAP) Di Daerah Jakarta Barat dan Jakarta Pusat

Michael Agintha Sinuraya; Sri Kurniawati

doi:10.37817/ikraith-ekonomika.v9i1.5547

Michael Agintha Sinuraya Universitas Persada Indonesia Y.A.I
Sri Kurniawati Universitas Persada Indonesia Y.A.I

DOI: https://doi.org/10.37817/ikraith-ekonomika.v9i1.5547

Keywords: Cloud Computing, Kompetensi Auditor, Pengalaman kerja, Motivasi, Kualitas Audit

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh cloud computing, kompetensi auditor,
pengalaman kerja, dan motivasi terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Jakarta
Pusat dan Jakarta Barat. Metode penelitian menggunakan pendekatan kuantitatif dengan survei
kuesioner kepada auditor, serta analisis data dengan Partial Least Square – Structural Equation
Modeling (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 bahwa
pemanfaatan teknologi dan peningkatan kualitas sumber daya auditor melalui kompetensi serta
motivasi 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 the
impact of cloud computing, auditor competence, auditor experience, and motivation on audit quality
in Public Accounting Firms (KAP) located in Central Jakarta and West Jakarta. This study applies a
quantitative approach with a survey method, where data is collected through the distribution of
questionnaires to auditors working in KAP in both locations. The data analysis method used is Partial
Least Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The
results indicate that cloud computing, auditor competence, and auditor motivation have a positive and
significant impact on audit quality, while auditor experience does not show a significant impact. These
findings imply that the use of technology and improving the quality of human resources are important
elements in improving audit quality in the digital age..

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