Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District

Piter Arson Welay, Rosidi Rosidi, Nurkholis Nurkholis


This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.


Internal Audit Quality; Competence; Independence; Work Experience; Internal Control Systems

Full Text:



Abiola, I., & Oyewole, A. T. (2013). Internal control system on fraud detection: Nigeria experience. Journal of Accounting and Finance, 13(5), pp: 137.

Aristanti Widyaningsih, et al. (2011). The Relationship between the Effectiveness of the Regional Financial Accounting System and Internal Control with the Quality of Financial Accountability: The Quality of Financial Statement Information as an Intervening Variable, in SNA XIV. Aceh.

Dewi, C.A. (2016). the effect of work experience, competence, and independence on audit quality with auditors’ ethic as the moderation variable. Jurnal Profita Edisi 8 Tahun 2016, Vol 3 Noomor 2.

Efendy, M. (2010). Effect of Competence, Independence, and Motivation on Audit Quality of Inspectorate Officers in Regional Financial Oversight (Empirical Study on Gorontalo City Government). Diponegoro University.

Haryanto, Sahmuddin, dan Arifuddin. (2007). “Public sector accounting". First Edition: Diponegoro University. Semarang.

Harsanti, P dan Whetyningtyas, A. (2014). Influence of Auditor Competence, Independence, and Professionalism on Audit Quality (Empirical Study in Public Accounting Firm in Semarang). Journal of Financial Accounting. Volume 7, Nomor 1, Juni 2014.

Gamar, N. Djamhuri A. (2015). Internal Auditors as Fraud "Doctors" in Local Government. Journal of Multiparadigm Accounting, Volume 6, Number 1, April 2015, p. 107-123.

Ghazali dan Latan. (2015). Structural Equation Modelling Alternative Method With Partial Last Square. Semarang. BP Diponegoro University.

Imansari, F.P dan Halim, A. (2017). Influence of auditor's competence, independence, experience and ethics on audit quality (empirical study on auditors of public accounting firms in Malang).Journal Riset Mahasiswa Akuntansi (JRMA). Volume: xx, Nomor: xx.

Ilham, M., Suarthana, W. R., & Suroto, S. E. (2018). Effect of Competence, Integrity and Motivation on Audit Quality (Empirical Study at Bogor City Inspectorate). Jom Vol 5, No 5 (2018).

Indriantoro, N. Soepomo,B. (2016). M Business Research Methodology for Accounting and Management.Yogyakarta. BPFE.

Parasayu, A., & Rohman, A. (2014). Analysis of Factors Affecting the Quality of Internal Audit Results (Study of the Internal Government's Perception Apparatus of Surakarta City Government and Boyolali Regency). Diponegoro Journal Of Accounting, 3(2), 1-10.

Pratiwi, E., & Nurkholis, A. (2016). The Mediation Role of Job Satisfaction on the Influence of Auditors’ Independence and Professionalism towards the Internal Auditors’ Performance. Imperial Journal of Interdisciplinary Research (IJIR), 2(12).

Ramadhanis, S. (2012). Effect of Competence, Independence and Motivation on Audit Quality in the Inspectorate. e-Jurnal Binar Akuntansi, 1(1).

Sinambela, Tongam. (2019). Effect of Competence, Independence, and Motivation on Audit Quality. Jurnal Bisnis dan Akuntansi Unserya Vol 4, No 1, Januari (2019).

Supriyono, R. (1988). Accounting Examination (Auditing) Factors affecting the Independence of Public Accountant Appearance. Yogyakarta: BPFE Publisher.

Syahputra, A., Arfan, M., & Basri, H. (2015). Influence of Competence, Independence, Experience, and Integrity on the Quality of Government Internal Audit Audit Quality (APIP). Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 4(3), 49-56.

Tuanaya, Taufik. (2016). The burkab regency is out of the opinion of the disclaimer of financial statements., 17 November 2019.



  • There are currently no refbacks.

Copyright (c) 2019 International Journal of Multicultural and Multireligious Understanding

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

International Journal of Multicultural and Multireligious Understanding (IJMMU) ISSN 2364-5369
Copyright © 2014-2018 IJMMU. All rights reserved.