Mas'udah Nazwar, The Effect of Auditor Competence, Workload Pressure, and Quality of Work Life on the Audit Quality of Local Government Financial Statements with Supervision as a Moderating Variable (Study at BPK-RI Representative of East Kalimantan Province). Supervised by Set Asmapane. This study aims to analyze and demonstrate the effect of auditor competence, workload pressure, and quality of work life on the audit quality of local government financial statements, and the role of supervision in moderating these effects, conducting at the BPK-RI Representative of East Kalimantan Province. This research is quantitative in nature, utilizing primary data collected through questionnaire measured on a Likert scale. The study sampled 71 auditors employed at the BPK-RI Representative of East Kalimantan Province. The findings indicate that auditor competence and quality of work life have a significant positive effect on audit quality, while workload pressure does not significantly affect audit quality. Additionally, supervision diminish the effect of auditor competence on audit quality, and does not moderates the effect of workload pressure, and quality of work life on audit quality.