The objectives of this research to empirically analyze the influence of competency, independency, and due professional care on audit quality, and to the influence of competency and independency to audit quality is moderated by auditor ethics, especially in the financial supervision and development in Yogyakarta, Solo and Semarang. The population in this research are all auditors who worked on the financial supervision and development in Yogyakarta, Solo and Semarang. Sampling was conducted using a purposive sampling method and number of samples of 65 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Moderate Regression Analyze (MRA). The result showed that the competence have a positive impact on audit quality. This means that the competency of the effect on quality of audit to internal auditors. Value of the coefficient of determination indicates that together the competency, independency, due professional care and Auditors Ethics contribute to dependent variable (quality audit) of 98,5% while the remaining 1,5% are influenced by other outside factor model.