. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to implement the results of quality internal audi, it requires a quality measure in accordance with the mandate of assignment of each APIP. This research aims to identify the influences of competence, objectivity and job experience towards quality of audit results at The Financial and Development Supervisory Board (BPKP) Representative of North Sulawesi Province.Respondents are auditors who work in BPKP Representative North Sulawesi Province. There were 76 respondents. This study used primary data. Data were collected by questionnaires.The results show that the coefficient of determination is 0.620. It means 62% audit quality is influenced by competency, objectivity, and job experience. On the other hand, the remaining of 38% is influenced by other factors beyond this study. Partially hypothesis test (t test) was conducted in order to know the influence of each independent variable individually towards the dependent variable. The analysis result shows that competency, objectivity and job experience have positively significant influences towards quality of audit result.