Information Management and Business Review (ISSN 2220-3796) Vol. 12, No. 1, pp. 22-26, March 2020 22 A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia Khoirul Aswar 1 , Ermawati 2 , Meilda Wiguna 3 , Eka Hariyani 4 1,2 Universitas Pembangunan Nasional Veteran Jakarta, Indonesia 3,4 Universitas Riau, Indonesia aswar_law@yahoo.com Abstract: This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards. Keywords: Audit quality, Professional accounting ethics, Professional commitment, Integrity, Auditor competency. 1. Introduction Audit quality is defined as an assessment carried out by the market where there is the possibility of the auditor making a discovery of a violation in the client's accounting system and recording it. Audit quality of the public sector is an opportunity for the government internal auditor to find and report an agency or government. The audit of government institutions aims to ensure public accountability by the central or regional government or State-Owned Enterprises (BUMN)/ Local-Owned Enterprises (BUMD). The Financial Reporting Council in 2018 found that the Big Four Public Accounting Firm had a poor performance which was marked by 25.5% of audits conducted by the Big Four Public Accounting Firm that needed improvement and 14.4% of the audits had to be stopped to make improvements. Overall results show that 27% of Big Four KAPs require limited improvements. The Financial Reporting Council has determined that 90% of the targets needed for audit improvements that occur due to decreased audit quality this year. These results indicate that 73% obtained an acceptable standard which means that indicates that there is concern about the level of trust in the auditor of audit quality. Problems related to audit quality also occur in Indonesia. One of them is the Government Internal Oversight Apparatus (GIOA). The first problem is that the position of the Regional GIOA is generally under the Regional Secretary so that it weakens the oversight of GIOA. The second problem is related to the capability of GIOA that occurs because most of the GIOA are below level 1 and 2 in the Internal Audit Capability Model (IACM) index developed by Financial and Development Supervisory Agency (FDSA). However, the minimum standard targeted by FDSA for the capabilities of GIOA is at level 3 from level 5 as the highest level of the IACM Index. The third problem lies in the paradigm applied by GIOA that occurs because the auditor only focuses on finding rather than looking at the real root of the problem. Audit quality is important because a high audit quality will produce a report that can be trusted. Audit quality is hard to measure objectively so previous research uses different measurements of audit quality. Another problem faced by government internal auditors is that not all examiners have adequate audit quality in the sense that auditors who conduct audits do not all have Auditor Functional Positions (AFP). The number of audited programs is not proportional to the number of auditors available. In addition, auditors with a background in accounting education are still very few. Related to improving audit quality, there are several studies that show factors that can influence on audit quality which is professional accounting ethics. Oraka and Okegbe (2015) and Hikmayah and Aswar (2019) concluded that professional accounting ethics had a significant influence on the audit quality. Contrary, research by Himawati, Mulatsih and Putri (2017) concluded that