This study aims to determine the effect of work experience, competence
and independence on audit quality through auditor ethics as a moderating
variable in the internal auditors of the Inspectorate of Kuantan Singingi Regency.
This type of research is a causal research using a quantitative approach. The
sample in this study was determined by using proposive sampling technique by
considering certain criteria. The research data were obtained from questionnaire
data (primary). Data analysis used simple linear regression analysis and
interaction test or Moderated Regression Analysis (MRA). To test the hypothesis
partially, the T test is used. SPSS ver 25 is a tool.
The results of the research and hypothesis testing show that partially
work experience variables have a significant effect on audit quality with a
significance value of 0.011 <0.05. The competency variable has a significant
effect on audit quality with a significance value of 0.003 <0.05. The independence
variable has a significant effect on audit quality with a significance value of 0.003
<0.05. Meanwhile, work experience on audit quality cannot be moderated
through organizational ethics with a significance value of 0.071> 0.05.
Competence on audit quality cannot be moderated through organizational ethics
with a significance value of 0.280> 0.05. The independence variable on audit
quality cannot be moderated through auditor ethics with a significance value of
0.328> 0.05.