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KEZIA SITOHANG and JOYCE PRIETYCILLIA (2026) THE EFFECT OF INDEPENDENCE, TRANSPARENCY, AND AUDIT EXPERIENCE ON AUDIT QUALITY WITH AUDITOR COMPETENCY AS A MODERATION VARIABLE (STUDY ON PUBLIC COMPANIES IN INDONESIA FOR THE 2021-2023 PERIOD). JOURNAL OF ECONOMICS AND SOCIAL SCIENCES(JESS), 4 (2). pp. 501-510. ISSN 2808-5094. Ekuivalensi Tugas Akhir