This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

In the increasingly advanced digital era, information security is a top priority for companies to protect their important data from unwanted threats. PT Kereta Api as a company engaged in the field of rail transportation has many vital object files, including customer data, financial information, and business plans which must be kept confidential. The importance of securing vital object files and identifying various security risks that may occur in PT Kereta Api. Then, an analysis of the methods and technologies that can be used to protect these vital object files will be carried out. Several aspects that will be analyzed include data encryption, access control, intrusion detection, and user activity monitoring. This paper uses a security analysis approach which consists of identifying threats, evaluating risks, and selecting appropriate security controls. The results of the analysis will provide a better understanding of the state of security of vital object files at PT Kereta Api and provide recommendations for improving the existing security system.