Analysis of Factors Affecting the Quality of Audit Results at Internal Control Unit of University of Jember

Abstract

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence quality of audit results at Internal Control Unit of Jember University using multiple linear regression analysis. It belongs to an empirical study with probability sampling data. The respondents are all functional auditors who worked in the Internal Control Unit of Jember niversity. Five independent variables are work experience, independence, objectivity, integrity, and competence. One dependent variable is quality audit results. The basic theory based on General Standards in SPAP, work experience, independence based on principles code of ethics established by IAI, objectivity, integrity, and competence. Results of this study showed work experience, independence, objectivity, and competence have significant effect on the quality of audit results, while integrity variables don’t have significant effect on quality of audit results. Coefficient of determination shows independent variables simultaneously influence the dependent variable (audit quality) by 78.3%, while the remaining 21.7% is influenced by other factors