The Effect of Work Experience, Internal Auditor Competence, Independence to Due Professional Care and Implications in Internal Audit Quality

The purpose of this study is to determine the effect of work experience, internal auditor competence, independence with due professional care and its implications in the quality of internal audit at Internal Auditors State University in Jakarta. The Analysis of the study was conducted using SEM with smart PLS software (Partial Least Square). The results of this study indicate that (1) the internal auditor’s competence variable has a significant positive effect on the due professional care, (2) the independence variable has a significant positive effect on the due professional care, (3) the professional variables have a significant positive effect on the quality of internal audit, (4) the internal auditor’s competence variable has a significant positive effect on the quality of internal audit, (5) the variable of independence has a significant positive effect on the quality of internal audit, and (6) the variable of work experience has a significant positive effect on the quality of internal audit.