<![CDATA[This study aims to examine the influence of personal characteristics of auditors specifically auditor independence and auditor competence on audit judgment, and the impact of audit judgment on audit quality. A quantitative research approach was employed using survey data collected from 147 internal auditors in the province of North Sulawesi, Indonesia. The data were analyzed using Structural Equation Modeling with the Partial Least Squares method to test the proposed hypotheses. The hypothesis testing reveals that auditor independence has a positive and significant effect on audit judgment, indicating that auditors who maintain objectivity and avoid conflicts of interest tend to make more accurate professional decisions. Auditor competence also demonstrates a positive and significant impact on audit judgment, emphasizing the importance of technical expertise, professional experience, and analytical skills in the audit process. Furthermore, audit judgment is found to positively and significantly influence audit quality, suggesting that sound, evidence-based judgments are crucial in producing reliable and credible audit reports. The findings emphasize the importance of strengthening auditor independence and competence through continuous professional development, ethical training, and institutional safeguards.]]>
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