Independensi dan kompetensi auditor melalui due professional care sebagai intervening berpengaruh terhadap kualitas audit?

This study was conducted to determine whether the independence and competence of auditors through due professional care as an intervening affect audit quality. The research object is a Public Accounting Firm (KAP) in the city of Surabaya which is officially registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2022. Sampling uses convenience sampling based on the number of auditors at the Public Accounting Firm (KAP). Collecting data using a questionnaire distributed to auditors in the Surabaya area KAP. The data analysis technique used regression analysis with the method of path analysis (path analysis). The results of the study reveal that auditor independence and competence have a significant positive effect on audit quality, auditor independence and competence have a significant positive effect on due professional care, and due professional care has a significant positive effect on audit quality and significantly positive effect on due professional care which moderates auditor independence and competence. auditors on audit quality