This research is to examine how far job experience, independency, objectivity,
integrity and competency influence quality of audit result. This research is conducted by
using method survey to internal auditor of government which have followed Education and
Training of Functional Position of Auditor (Diklat JFA, with type research of causality). Data
analysis conducted with multiple regression model. The hypothesis tested are revealed as that
job experience, independency, objectivity, integrity and competency have influence to quality
of audit result as well as partially and simultaneously.
The result of the test revealed that job experience, independency, objectivity,
integrity and competency as well as simultaneously influence quality of audit result. Partially,
independency, integrity and competency have significant influence to quality of audit result.
The matter means that independency increase quality of audit result and inspection mount
competency had by auditor, hence progressively mount or good progressively quality result
of inspection which was him conducting. We suggest for future research in order to add more
variable like ethics, audit risk and than to extend the population.