relation: https://eprints.untirta.ac.id/50253/ title: PENGARUH INDEPENDENSI, KOMPETENSI DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Inspektorat Di Wilayah Provinsi Banten) creator: AZ ZAHRA, LAISSA subject: HB Economic Theory description: This study aims to examine the influence of Independence, Competence, Task Complexity, on Internal Audit Quality moderated by Auditor Ethics. The population in this study consists of auditors working at the Inspectorate offices in the Banten Province. A total of 169 respondents were selected as the sample. The research method used is quantitative. Data were collected through an online questionnaire distributed via Google Forms. Data processing was conducted using PLS-SEM (Partial Least Square-SEM). The results of the study indicate that the Independence has a significant positive effect on Internal Audit Quality. Competence also has a significant positive effect on Internal Audit Quality. Conversely, Task Complexity has a significant negative effect on Internal Audit Quality. Auditor Ethics cannot moderate the relationship between Independence and Internal Audit Quality. Auditor Ethics cannot moderate the relationships between Competence and Internal Audit Quality. Auditor Ethics cannot moderate between Task Complexity and Internal Audit Quality. date: 2025 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://eprints.untirta.ac.id/50253/1/Laissa%20Az%20Zahra_5552210142_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/3/Laissa%20Az%20Zahra_5552210142_Lamp.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/4/Laissa%20Az%20Zahra_5552210142_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/5/Laissa%20Az%20Zahra_5552210142_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/6/Laissa%20Az%20Zahra_5552210142_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/7/Laissa%20Az%20Zahra_5552210142_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/8/Laissa%20Az%20Zahra_5552210142_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50253/9/Laissa%20Az%20Zahra_5552210142_05.pdf identifier: AZ ZAHRA, LAISSA (2025) PENGARUH INDEPENDENSI, KOMPETENSI DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Inspektorat Di Wilayah Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.