CD Skripsi
Pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi Dan Etika Profesi Terhadap Independensi Auditor (Studi Empiris Pada Auditor Di Inspektorat Kota Pekanbaru, Kabupaten Kampar Dan Kabupaten Rokan Hulu)
Auditor independence greatly affects audit decisions. This could be caused by
several disturbances faced by auditors. This study aims to analyze the effect of
personal disturbances, external disturbances, organizational disturbances and
professional ethics on the independence of auditors at the Inspectorate of
Pekanbaru City, Kampar District and Rokan Hulu Regency. This research method
used a questionnaire method, in which questionnaires were distributed to the
Inspectorate of Pekanbaru City, Kampar Regency and Rokan Hulu Regency. The
population in this study were auditors at the Inspectorate of Pekanbaru City,
Kampar Regency and Rokan Hulu Regency. The sample method used was
saturated sample with a sample size of 62 people. The analysis tool used is
multiple regression analysis using SPSS version 23. The data used are primary
data. Based on the t test, it was found that the results of personal disturbances,
external disturbances and professional ethics have an effect on auditor
independence, organizational disturbances have no effect on auditor
independence.
Keywords : Personal Disturbance, External Disturbance, Organizational
Disturbance, Professional Ethics, Auditor Independence
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