This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The data used in this study are primary data obtained through questionnaires obtained from external auditors in South Sumatra, Indonesia. The sample used was 97 auditors. The analytical tool used in this study multiple linear regression analysis with moderating variables which are estimated using Ordinary Least Square (OLS). The results of the study show that the variables of competence, due professional care, and integrity significantly affect audit quality, positive influence. Experience and independence variables do not significantly affect audit quality. Auditor ethics variables do not significantly moderate competence, experience, independence, due professional care, integrity to audit quality

Natural based tourism is one of the tourist activities offered by tourism destination managers and it is increasingly in demand by tourists. The study of tourist visits to natural tourism destinations is still limited. Exploration of experiential value, image of destination and intention to revisit natural tourism destinations is examined in this study. The samples in this study were 180 respondents with the purposive sampling technique used. The research sample was domestic tourists who had visited natural tourism destinations in Palembang during May 2019. Data collected through questionnaires to respondents and further processed using SPSS 23 and AMOS 22 to determine the minimum requirements and hypotheses testing. Results of analysis explain the value of experience has a significant and positive effect on the image of tourism destination. Experiential value of tourist has a significant and positive effect on the intention to revisit. However, the image of tourism destination has not a significant and positive effect on the intention to revisit. Therefore, results of the study can provide an understanding of visiting intentions and can be a basis for destination managers and related parties to pay attention to marketing natural tourism destinations.