ABSTRAK
Auditor internal merupakan pihak yang diharapkan memberikanhasil audit yangdapatdiandalkandanberkualitas. Penelitian ini bertujuan untukmengetahuisejauhmanapengaruhkompetensi, independensi, objektivitas,danintegritasterhadapkualitashasil audit. Metode yang digunakan adalah studikuantitatifdenganinstrumentkuesioner (survey). Hasil penelitian menyimpulkanbahwavariablekompetensidanindependensitidakmemilikipengaruhsecarasignifikanterhadapkualitashasil audit.Sedangkanvariabelobjektivitasdanintegritasmemilikipengaruhyangsignifikanterhadapkualitashasil audit. Dalam melakukankegiatan auditdanuntukmendapatkanhasil audit yang bisadiandalkandanberkualitasInspektoratJenderalKemendikbudperluuntukmeningkatkankompetensisepertipengetahuanstatistikdananalisis. Dalam melakukankegiatanaudit perlujugapimpinanuntuktidakmelakukanintervensiterhadappenyusunanprogram audit, prosedur audit, dan memodifikasi bagian tertentu dalam kegiatan audit.

---

ABSTRACT
Internal auditor shall be the party expected to provide reliable and qualified audit. This research is aimed to find out to what extent the impact of competency,independency, objectivity, and integrity toward audit quality. Method used on thisresearch is quantitative study by means of questionnaire (conduct of survey). Theresult of research concludes that variables of competency and independency donot have significant impact on audit quality. Meanwhile, variables of objectivityand integrity have significant impact on audit quality. In obtaining reliable andqualified audit result, Inspectorate General of Ministry of Education and Cultureis required to improve competency such as statistic knowledge and analysis. It isalso important to have leader/manager who will not do intervention in planningaudit program, setting audit procedure, and modificating certain process of audit