<![CDATA[Audit quality is a fundamental aspect that determines the credibility of financial statements and public trust in the public accounting profession. Various factors are believed to influence audit quality, including auditor competence, auditor experience, and audit complexity, whose roles are presumed to be strengthened or weakened by auditor ethics. This study aims to analyze the effect of auditor competence, audit experience, and audit complexity on audit quality, and to examine the role of auditor ethics as a moderating variable in these relationships. This study employs a quantitative approach using primary data obtained through the distribution of questionnaires to auditors working at Public Accounting Firms in the Province of East Java. The sampling technique used non-probability sampling with a purposive sampling method, involving a total of 137 auditor respondents. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results show that auditor competence and audit experience have a positive and significant effect on audit quality, while audit complexity has a negative and significant effect on audit quality. Furthermore, auditor ethics is proven to moderate the effect of audit experience and audit complexity on audit quality, but does not moderate the effect of auditor competence on audit quality. This study is expected to contribute to the development of audit quality, particularly in strengthening the competence, experience, and enforcement of professional ethics of auditors at Public Accounting Firms.]]>
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