Abstract:
The Effect of Competence and Independence on Audit Quality: Ethics of Auditors as
Moderating Variable (Empirical Study on Finance and Development Supervisory Agency
(BPKP) in South Kalimantan Province. This research aims to analyze the effect of
competence and independence on audit quality with ethics of auditors as moderating
variable.The respondents were the 82 auditors on finance and development supervisory
agency (BPKP) in South Kalimantan Province. The questionnaires distributed 82exemplars,
and returned 40exemplars or 48,78 %. The collected data analyzed with multiple linier
regression with moderating variable analysis technique use a significance level of 5 % (0,05)
through SPSS version 22,0. The result of this research that competence, independence, and
the interaction of competence and ethics of auditors influence to audit quality. However, the
interaction of independence and ethicsof auditors does not influence to audit quality. This
research expected can contribute to the auditors BPKP about things that can infulencequality
of their audits.
