THE EFFECT OF TECHNOLOGY USE, REGULATORY IMPACT, AUDITOR EXPERIENCE, AND TASK COMPLEXITY ON AUDIT PRACTICE

Abstract

This study aims to analyze the effect of technology use, regulatory impact, auditor experience, and task complexity on audit practice among auditors working at Public Accounting Firms (KAP) in the Jakarta area. A quantitative approach with a survey method was used, distributing online questionnaires to 150 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results show that technology use, regulatory impact, auditor experience, and task complexity each have a positive and significant partial effect on audit practice, with an R-Square value of 0.328, indicating that the four variables jointly explain 32.8% of the variance in audit practice. Auditor experience was found to be the most dominant variable (path coefficient of 0.219), while task complexity showed a positive and significant effect, contrary to the initial hypothesis that anticipated no significant effect. These findings reinforce attribution theory, which explains that auditor behavior is influenced by both internal factors (experience) and external factors (technology, regulation, and task complexity). This study provides practical implications for Public Accounting Firms, auditors, and regulators in efforts to improve the quality of audit practice in Indonesia.