<![CDATA[This study aims to analyze the influence of experience, emotional intelligence, and professional ethics on audit quality, as well as examine the role of role ambiguity as a moderating variable in BPR auditors in Central Java Province. The research method uses a quantitative approach with a simple random sampling technique. The research sample amounted to 94 BPR internal auditors obtained through the distribution of questionnaires. Data analysis was carried out by multiple linear regression analysis and moderation regression analysis. The results of the study showed that experience, emotional intelligence, and professional ethics had a positive and significant effect on audit quality. In addition, ambiguity has been shown to moderate the relationship between experience, emotional intelligence, professional ethics and audit quality. These findings indicate that individual auditor characteristics remain a key determinant of audit quality, while the unclarity of the role does not weaken such influence in the context of BPR's internal audits. This research contributes to enriching the audit literature on microfinance institutions and provides practical implications for BPR management and regulators in formulating strategies to improve audit quality. ]]>
Copyrights © 2026
