ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL ( STUDI PADA AUDITOR INSPEKTORAT PROVINSI SUMATERA BARAT)

The objectives of this research to analyze the influence of independency, due professional care, job experience, and integrity either partially or simultaneously to audit quality. The population in this research are all auditor’s who worked on the Inspectorate of Sumatera Barat Province. Primary data collection method used is questionnaire method. The data analysis technique used in this research is the technique of multiple regression analysis. The result showed that the independency and integrity have a positive and significant impact on audit quality, while the due professional care and job experience do not have a significant impact on audit quality. Value of the coefficient of determination indicates that together the independency, due professional care, job experience, and integrity contribute to dependent variable (audit quality) of 64,6% while the remaining 35,4% are influenced by other variables outside factor model. Keywords: audit quality, independency, due professional care, job experience, and integrity