CD Skripsi

Pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Kompetensi, Dan Kecakapan Profesional Terhadap Komitmen Independensi Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Batam Dan Pekanbaru)

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This research aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnaires which isgiven to 60respondents, but only 50 (83%) respondents who fill out the questionnaires completely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. From the results of the testing that has been done partial regression test (t test) indicates that the variable personal disturbance, organizational disturbance, competency, and professional skills in a transparent effect on the variable Auditors’ independence, while the external disturbance dont have significantly effect on auditors independency. The magnitude of the effect caused by Adjusted R2 by five variables together against the dependent variable 35,1% while the remaining 64,9% is influenced by other variables not examined in this study. Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, Professional Skills and Auditors’ Independence.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0028)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Deskripsi Fisik

x, 87 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0028)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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