This study aims to test both simultaneously and partially how big human resources competence, information technology and application of spi affects internal audit review results. The sample used in this study is the finance manager of 82 work unit of the ministry of health of the republic of indonesiathis study used a purposive sampling method and using a multiple linear regression analysis. Prior to the regression test, the data were tested beforehand using the classical assumption test. The

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... sult of research analysis shows that simultaneously human resources competence, information technology and application of spi have significant effect on internal audit result, The results of partial analysis that the competence of human resources, information technology and application of spi has a significant effect on internal audit review results. ABSTRAK Penelitian ini bertujuan untuk menguji baik secara simultan maupun parsial seberapa besar kompetensi sdm, teknologi informasi dan penerapan spi mempengaruhi hasil reviu audit intern. Sampel yang digunakan dalam penelitian ini pengelola keuangan dari 82 satker kementerian kesehatan ri. Penelitian ini menggunakan metode purposive sampling dan menggunakan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil analisis secara parsial bahwa kompetensi sdm, teknologi informasi dan penerapan spi berpengaruh secara signifikan terhadap hasil reviu audit intern. JEL Classification: M42, M48