ABSTRACT: The purpose of this research is to examine the effect of APIP Ethical Codes (Confidentially, Integrity, Objectivity) and Performance Experience through audit quality and to analyzed the mediating of auditor performance on influence of APIP Ethical Codes (Confidentially, Integrity, Objectivity) and Performance Experience through audit quality. The model has factors from Theory Atribusi. This research is quantitative research and the data was collected using survey method through questionnaires. The respondents are 91 internal audit of Kejaksaan Agung RI. The research data and hypothesis were analyzed using structural equation modeling (SEM) based on partial least squares (PLS). The research showed that: integrity has a effect positively and significantly on the audit quality. Otherwise confidentially, objectivity and performance experience does not effect on the audit quality. Moreover, confidentially, integrity, objectivity, and performance experience has a effect positively and significantly on the performance of auditor. The mediating role of auditor performance us fully mediation, meaning that significantly the independent variables (confidentiality, integrity, objectivity and performance experience) are not able to influence the dependent variable (quality of audit results) without going through the mediating variable (auditor performance).

KEYWORDS – Internal Audit, Confidentiality, Integrity, Objectivity, Performance Experience, Auditor Performance, and Audit Quality.