The effect of auditor's competency and independence on audit quality of the internal supervision of Halu Oleo University

<span>The purpose of this study was to determine the effect auditor competence and independence on audit quality Halu Oleo University Internal Supervisory Unit. The sample in 51 audites. data used are qualitative quantitative data. Data collection methods questionnaires documentation. Methods analysis descriptive multiple linear regression analysis. results show an R value 0.859 which means that correlation between independent variables at internal supervisory unit is strong because above 0.75. Furthermore, R2 (R-Square) 0.800. This diversity can be explained by model 80% remaining 20% other outside research model, so has a good accuracy or model. Simultaneous test obtained significance F probability 0.000 <0.05 95% confidence level. These indicate both simultaneously have positive significant University. also prove from standardized coefficient t-value variable greater than auditor's competence. dominant influencing compared auditors University.</span>