This study was aimed to empirically test the formulation of good audit quality governance system in Indonesia. This study used an explanatory method which was analyzed by using Partial Least Square-PLS. The respondents of this study are auditors who have JFP certificate (Examiner Functional Position); Civil Servants (PNS) in addition to JFP auditors who have often conducted inspections with at least two years of experience carrying out audit work; Civil servants who have worked in finance for at least two years. The results showed that the independence factor has a significant effect on compliance with the code of ethics, but does not directly affect audit quality. However, the independence factor can affect audit quality if through compliance with the code of ethics. The commitment factor has no direct effect on compliance with the code of ethics and on audit quality. But the factor of commitment to audit quality would affect if it was supported by high audit compliance. Compliance with the code of ethics has a direct effect on audit quality. The allowances was affected to mediate the compliance relationship to the code of ethics and audit quality. This means that if a high allowance will have an impact on the high and low compliance relationship with the code of ethics and audit quality, so that to increase compliance with the code of ethics, it is necessary to increase independence and to improve audit quality, it is necessary to increase compliance with the code of ethics and allowances.
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