PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

This research was conducted to see and assess the extent to which government auditors can consistently maintain the quality of audit services that it provides. Moreover, it also aims to examine and analyse the effects of accountability, objectivity, integrity, working experience, competence, independence and motivation on the quality of examination results with hypothesis testing using multiple regression analysis. This study uses the purposive sampling method to obtain 30 respondents working at the Inspectorate of Lumajang as the research samples. Data used in the study were primary data obtained from the respondents directly through a questionnaire. The resultsed show that accountability, objectivity, integrity, working experience, competence and independence have significant effects on the quality of the examination results, whereas motivation does not significantly affect the quality of the examination results in Inspectorate of Lumajang.