Vol. 8, No. 1, 2022, pp. 170-176 DOI: https://doi.org/10.29210/020221298 Contents lists available at Journal IICET JPPI (Jurnal Penelitian Pendidikan Indonesia) ISSN: 2502-8103 (Print)ISSN: 2477-8524(Electronic) Journal homepage: https://jurnal.iicet.org/index.php/jppi 170 Impact of internal audit competence and objectivity on quality audit results Atang Hermawan *) , Agus Bustomi Fakultas Ekonomi dan Bisnis, Universitas Pasundan, Bandung, Indonesia Article Info ABSTRACT Article history: Received Des 28 th , 2021 Revised Feb 02 nd , 2022 Accepted Mar 22 nd , 2022 Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what is happening in the field shows that there are still irregularities and errors related to the audit process. This is the basis of research in revealing the effect of competence and objectivity on audit quality. The research was conducted using a survey method conducted at PT. Pindad Bandung. The data obtained were analyzed quantitatively with multiple linear regression analysis techniques, hypothesis testing t, and F test to test simultaneously. The results show that there is an influence of competence and objectivity of internal audit on audit quality at PT Pindad Bandung which is indicated by the calculation results of 75%. With the results of this study, it is hoped that it can be used as a reference for every company to always improve the competence of each auditor. Keyword: Audit Competence Audit Objectivity Internal Audit Audit Quality © 2022 The Authors. Published by IICET. This is an open access article under the CC BY-NC-SA license (https://creativecommons.org/licenses/by-nc-sa/4.0) Corresponding Author: Atang Hermawan, Fakultas Ekonomi dan Bisnis, Universitas Pasundan, Bandung, Indonesia Email: atanghermawan@unpas.ac.id Introduction Financial reports are important for companies, with this, in the process of preparing financial statements, it is necessary to make someone who is competent in their field. However, a phenomenon that is often found in various companies today is fraud. The Association of Certified Fraud Examiners (ACFE, 2019) conducted a survey and the results showed that the most common fraud found in Indonesia was Corruption at 64.4%, then misuse of company assets or assets was 28.9%. Therefore, corruption becomes crucial because it is the biggest contributor to losses. Anticipating this, it is necessary to have an audit as a process to minimize the misalignment of information between managers and shareholders. When carrying out his audit duties an auditor must be guided by the audit standards set by the Indonesian Institute of Certified Public Accountants (IAPI) which include general standards, fieldwork standards, and reporting standards. In addition, auditors also need to understand the professional code of ethics as a guide in carrying out professional responsibilities, competence, confidentiality, professional behavior, and technical standards for an auditor in carrying out his profession. A public accountant should always pay attention to the quality of the audit results because high audit quality can affect the confidence of users of financial statements which will later be used as the basis for decision making. Rosnidah, (2019) revealed that audit quality is measured based on technical quality, service quality, the relationship between auditor and client, and independence. This audit quality becomes a systematic process in obtaining audit evidence and evaluation to determine the extent to which the audit