Abdi Bhayangkara, NIM. 2210246728. The Effect of Self-Efficacy as Mediator Competence and Profesional Sceptism to Auditor Performance with Spritual Quotient (SQ) as Moderating Variable. Supervised and Proctoring by Vince Ratnawati and Hardi. From 2005 to 2021, BPK has issued 633,648 audit recommendations to all audited entities in Indonesia, amounting to IDR 305.84 trillion. At the provincial l…