This research aimed to obtain empirical evidences of competence, independence, ethic effects toward audit quality and testing the role of gender in moderating competence, independence, ethic effects on Finance and Development Supervision Body (BPKP) auditor of East Java Representative. Research population comprised of 163 East Java Representative BPKP auditors. Samples in this research were 163 East Java Representative BPKP auditors. The result of this research showed that competence do not

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... cting toward audit quality, independence do not affecting toward audit quality, ethics had positive effect toward audit quality, gender do not moderating the effect of competence, independency, and ethics toward audit quality.