The Effect Of Professional Skepticsm and Independence on Auditor Performance with Spirituality As A Moderation Variabel

This study aims to provide an overview of the effect of professional skepticism and independence on auditor performance with spirituality as a moderating variable. The object of this study is the Development and Financial Supervisory Agency (BPKP) of the West Sulawesi Representative Office. The population in this study were 47 auditors. the sampling technique uses the census method, which is a study that uses all members of the population to be sampled so that the total sample is 47 respondents. Data were collected using a questionnaire by analyzing the data using moderate regression analysis (MRA) using SPSS Version 26. The results showed that: first, professional skepticism has a positive and significant effect on auditor performance. second, Independence has a positive and significant effect on auditor performance. third, spirituality moderates the relationship between professional skepticism and independence on auditor performance