The Effect of Internal Auditor Performance on the Quality of Audit Results at the Gorontalo City Inspectorate Office

This study aims to find the effect of Internal Auditor Performance which includes Ability (X1), Professional Commitment (X2), Motivation (X3), and Job Satisfaction (X4) simultaneously and partially on the Quality of Audit Results (Y) at the Gorontalo Municipality Inspectorate Office. This type of study is a quantitative method using a survey in data collection. The population covers all internal auditors at the Gorontalo Municipality Inspectorate Office with a sampling technique based on purposive sampling. Internal Auditor performance which includes Ability (X1), Professional Commitment (X2), Motivation (X3), and Job Satisfaction (X4) simultaneously has a positive and significant effect on the Quality of Audit Results (Y) at the Gorontalo Municipality Inspectorate Office, by 73% and the remaining 27% is influenced by other variables outside the model. Ability (X1) partially has a negative and insignificant effect on the Quality of Audit Results. Professional Commitment (X2) partially has a negative and insignificant effect on
the Quality of Audit Results. Motivation (X3) partially has a positive and significant effect on the Quality of Audit Results. Job Satisfaction (X4) partially has a positive and significant effect on the Quality of Audit Results.