Sitohang, K. . and Prietycillia, J. . (2025) “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. doi: 10.59525/jess.v4i2.843.