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Abstrak :
ABSTRAK
Auditor internal merupakan pihak yang diharapkan memberikanhasil audit yang dapatdiandalkandanberkualitas. Penelitian ini bertujuan untuk mengetahuisejauhmanapengaruhkompetensi, independensi, objektivitas, danintegritasterhadapkualitashasil audit. Metode yang digunakan adalah studi kuantitatifdenganinstrumentkuesioner (survey). Hasil penelitian menyimpulkan bahwa variablekompetensidanindependensitidakmemilikipengaruhsecarasignifikanterhad apkualitashasil audit. Sedangkanvariabelobjektivitasdanintegritasmemilikipengaruhyang signifikanterhadapkualitashasil audit. Dalam melakukankegiatan audit danuntukmendapatkanhasil audit yang bisa diandalkandanberkualitasInspektoratJenderalKemendikbudperluuntukmeningkatk ankompetensisepertipengetahuanstatistikdananalisis. Dalam melakukankegiatan audit perlujugapimpinanuntuktidakmelakukanintervensiterhadappenyusunan program audit, prosedur audit, dan memodifikasi bagian tertentu dalam kegiatan audit.

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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 this research is quantitative study by means of questionnaire (conduct of survey). The result of research concludes that variables of competency and independency do not have significant impact on audit quality. Meanwhile, variables of objectivity and integrity have significant impact on audit quality. In obtaining reliable and qualified audit result, Inspectorate General of Ministry of Education and Culture is required to improve competency such as statistic knowledge and analysis. It is also important to have leader/manager who will not do intervention in planning audit program, setting audit procedure, and modificating certain process of audit