CD Skripsi
Pengaruh Kompetensi, Pendidikan Auditor, Pengalaman Auditor Dan Lamanya Hubungan Audit Terhadap Independensi Auditor (Studi Empiris Pada Kantor Akuntan Publlik Di Pekanbaru, Medan, Dan Jakarta)
This study examines to the competence, auditor education, auditor experience, and length of audit relationship on the auditor independence. The method used in this study is linear multiple analysis. The population was the Public Accounting Firm in Pekanbaru, Medan and Jakarta. The sample in this study is determined by sampling purposive method, the data collected with the distribution of questionnaires. Independent variables in this research are competence, auditor education, auditor experience, and length of audit relationship measured by using likert scale by giving score 1-5. While the dependent variable is the the auditor independence is also measured by using the likert scale by giving the score 1-5. Based on the results of the analysis shows that the competence, auditor education, auditor experience, and length of audit relationship affect the auditor independence with each value of significance of 0.018, 0.001, 0.000, and 0.000. The most dominant variable affecting the auditor independence is the auditor experience because it has a standard beta value of 0.419.
Keywords : competence, auditor education, auditor experience, length of audit relationship, and auditor independence
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