Compiled by: Nuryati Ningsih,

Septarina Prita Dania, Siti Maria

Wardayati, Anang Candra
Arianto

Faculty of Economics and Business

Jember University
E-mail:candraanang91@gmail.com
 PREVIOUS RESEARCH
THE SIGNIFICANCE OF THE STUDY
Internal Control Unit of Jember University is chosen to be the
Wardayati (2016), 4 varaibel
object of the study is due to. the importance of this organization
existence to provide audit results and help the University of Jember . Mabruri and Winarna (2010)

to achieve its goals by bringing a systematic and disciplined Sukriyah, et al (2009)

approach to evaluate and
• increase effectiveness of the risk management,
• control
• and governance processes within Jember University
 2. LITERATURE REVIEW

The basic theory of taking several factors in this study is based on the
General Standards contained in SPAP, that is work experience, and
independence, and based on the principles of the code of ethics
established by IAI, that is objectivity, integrity, and competence
3. RESEARCH METHODS
2.1. Research Design
The research method used in this study is a
quantitative research method.

2.2. Types and Sources of Data

The data used in this study are primary data. Primary data
refers to information obtained directly (from the first
hand) by researchers related to the variable of interest
for a particular purpose of study

2.3. Population and Sample

The population in this study were all functional

auditors working at Jember University Internal
ControlUnit
.

You can simply impress your audience and add a

unique zing and appeal to your Presentations.
FRAME WORK

H1: work experience affects the quality of audit result

H2: Independence affects the quality of audit result

H3: Objectivity affects the quality of audit result

H4: Integrity affects the quality of audit result

H5: competence affects the quality of audit result

Descriptive statistics
in this study are
basically the process
of transforming Normality test Multiple linear regression analysis intends to predict
research data in how the state (ups and downs) of the dependent
tabular form so that Multicolinierity test variable (criterion), if two or more independent
they are easily Heterocesdicity Test variables as a prediator factor are manipulated
understood and (increase the value down)
interpreted which
present summaries,
arrangements, or
compilation of data in
the form of numerical Model F Test
tables and graphs. Model t Test

2.4
Data Analysis
Methods
 The Hypothesis Test

Model F Test
The F test is a model feasibility test that must be performed in a linear
regression analysis

t Test = t test statistics basically show how far the influence of one
independent variable individually in explaining the dependent variable
 3. RESEARCH RESULTS
01 02 03 04 05 06
Table1. Descriptive Analysis Test
30 respondents obtained
STD.
were used research Model N MIN MAX MEAN
DEVIASI
samples.
Work experience 30 18 29 23,73 3,2
Descriptive statistical
analysis in this study Independency 30 18 30 23,83 3,0
includes the Minimum Objektivity 30 13 20 16,93 2,1
Value, Maximum Value, Integrity 30 23 40 33,06 4,5
Mean and Standard Competence 30 19 35 27,93 3,6
Deviation (Std).
Quality of audit
30 21 30 25,83 2,3
result

Source : Primary data processed, 2018

 The classical assumption test
01
Normality test

. Variabel Nilai Kolmogorov Smirnov Keterangan

Unstandardized Residual 0,200 Berdistribusi Normal

>0.05.

Based on the results of these tests, it can be seen that the

probability or significance value is greater than 0.05. So, it
can be stated that the data in this study are normally
distributed
02

Multicolinierity test
Model Collinearity Statistics Keterangan
Tolerance VIF Multicollinearity does
not occur
Work 0,634 1,578 Multicollinearity does
experience (X1) not occur
Independence 0,432 2,313 Multicollinearity does
(X2) not occur
Objektivity 0,568 1,762 Multicollinearity does
(X3) not occur
Integrity (X4) 0,510 1,962 Multicollinearity does
not occur
Competence 0,599 1,669 Multicollinearity does
(X5) not occur
L. D >0,1 K.D<10
03
Heterocesdicity Test

shows the results of the Heteroskesdasdicity Test

using scatter plots that
are the points produced in the image are spread
out and are irregular in shape so that it can be said
that heteroskesdasticity does not occur
 Hypothesis Test
Test Results t
Model
Sig

Work 0,014
Test Results F experience
(X1)
Variabel Sig Independen 0,047
ce (X2)
Residual 0,000 Objektivity 0,024
(X3)
Integrity 0,0148
(X4)
Based on the Table shows the first model
Competence 0,025
has a significance value of 0,000 less (X5)
than 0.05, then the model is significant
and can be used to test hypotheses
 From the above table above, the following equation is
obtained::
Y = 0,149 + 0,399X1 + 0,297X2 + 0,291X3 - 0,199X4 +
0,343X5 + e
 4. DISCUSSIONS

4.1 The Effect of Work Experience on Audit Results Quality

The results of the multiple regression analysis on the t-test on the first hypothesis (H1) show that Work Experience influences
the Quality of Audit Results by looking at the significance level of 0.014. The relationship shown by the regression coefficient
is positive meaning the better Work Experience the Quality of Audit Results will increase (H1 accepted).
 4. DISCUSSIONS

4.2 The Effect of Independence on Audit Results Quality

The results of the multiple regression analysis on the t-test of the second hypothesis (H2) show that Independence
influences the Quality of Audit Results by looking at the significance level of 0.047, meaning that the better the
Independence, the Quality of Audit Results will increase (H2 is accepted).
 4. DISCUSSIONS

4.3. The Objectivity effect on Audit Results Quality

The results of the multiple regression analysis on the t test of the third hypothesis (H3)
show that Objectivity influences the Quality of Audit Results by looking at the
significance level of 0.024. The relationship shown by the regression coefficient is
positive, meaning that the better the Objectivity, the Quality of Audit Results will
increase (H3 is accepted).
 4. DISCUSSIONS

4.4 The Integrity does not effect on Audit Results Quality

The results of the multiple regression analysis on the Test of the fourth
hypothesis (H4) show that Integrity has no effect on the Quality of Audit Results by looking at
the significance level of 0.148, meaning that the better the Integrity then will not affect the
Quality of Audit Results (H4 is rejected).
 4. DISCUSSIONS

4.5 Competence effects on Audit Results Quality

The results of the multiple regression analysis on the t test of the third hypothesis (H5) show that Competence
influences the Quality of Audit Results by looking at the significance level of 0.025. ). The relationship shown by
the regression coefficient is positive, meaning that the better the Competency, the Quality of Audit Results will
increase (H5 accepted).
 5. CONCLUSION
1. Work Experience on the Quality of Audit Results show a significant positive relationship. It proves that good
work experience will improve the quality of audit results

2. Independence on the Quality of Audit Results show a significant positive relationship. It proves that good
independence will improve the quality of audit results.

3. Objectivity on Audit Quality Results show a significant positive relationship. It proves that good objectivity
will improve the quality of audit results

4. Integrity on the Quality of Audit Results show an insignificant relationship. It proves that good integrity will
not affect the Quality of Audit Results
5. Competence on the Quality of Audit Results show a significant positive relationship. It proves that good
competence will improve the quality of audit results.
Thank You