Dandi, R., Widyastuti, R. and Sari, W. 2025. DIGITAL TRANSFORMATION IN AUDITING : LEARNING MOTIVATION, SOFT SKILLS AND STUDENT PERCEPTIONS IN INDUSTRY 5.0. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA). 9, 2 (Jul. 2025), 144-1467. DOI:https://doi.org/10.31955/mea.v9i2.5782.