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The in conducting guidance and supervision, the government's internal auditor, in addition to being required to comply with employment rules and regulations as a Civil Servant, is also required to comply with the APIP code of ethics and the established APIP audit standards. To produce high audit quality, auditors need two main things, namely competence and independence. This study aims to provide empirical evidence on the influence of competence and independence on the performance of government internal auditors, as well as on the role of auditor ethics in moderating the influence of competence and indecency on the performance of internal government auditors. Population in this research is all auditor who work in Inspectorate of Regency of Tegal, some 40 people, and by method of total all sampling auditor become respondent of research. The method of analysis used is Moderated Regression Analysis. The result of research proves competence and independency of auditor have positive and significant influence to auditor performance. Other results of auditor ethics biodetitate the relationship between the competence and independence of the auditor on the performance of the auditor. Keywords—competence; independence; ethics; auditor performance

The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable