Competencies and independence of auditors on the effectiveness of internal audit in public universities of Indonesia

Ths study aims to examine and analyze the influence of auditor's competence and independence on the internal audt effectiveness. Achievement of the intemal audt effectiveness is a form of application principles of accountability and transparency on the use of public funds by hgher education imtitutions in Indonesia. The unit of analysisof ths study is an internal audtorat public universities in Malang who padicipated in the internal audit process. Total population in thsst udy are 37 respondents. Ths study uses as a turation sampling. The resultsof research the auditor's independence are not significant affect on the intemal audit effectiveness while the auditor's competence significantly influence the internal audit effectiveness.