<![CDATA[This study aims to analyze the influence of auditor competence and auditor independence on the performance audit quality with professional skepticism as an intervening variable. The study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. Model testing was carried out through the analysis of path coefficients, R-Square, F-Square, Variance Inflation Factor (VIF), and bootstrapping. The results of the study showed that auditor competence had no significant effect on the performance audit quality or professional skepticism. Auditor independence did not have a significant effect directly on the performance audit quality, but had a positive and significant effect on professional skepticism. Furthermore, professional skepticism was proven to have a positive and significant effect on the performance audit quality. Indirect effect testing showed that professional skepticism has not been able to significantly mediate the influence of auditor competence and auditor independence on the performance audit quality. The R-Square value shows that the model is able to explain 35.1% variation in performance audit quality and 39.4% variation in professional skepticism. The research findings confirm that improving the performance audit quality depends not only on auditorsʹ competence and independence, but also on auditorsʹ ability to maintain a skeptical, critical, and objective attitude in evaluating audit evidence.]]>
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