CD Skripsi
Pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi Dan Etika Profesi Terhadap Independensi Auditor (Studi Empiris Pada Auditor Di Inspektorat Kabupaten Bengkalis, Kabupaten Rokan Hilir Dan Kota Dumai)
This study aims to examine and to obtain empirical evidence of the effect of personal
disturbance, external disturbance, organizational disturbance and professional ethics on
auditor’s independence.
The population of this study is all auditors in Inspectorate of Bengkalis Regency, Rokan
Hilir Regency and Dumai City. Sampling method that used in this study was saturated
sampling method. The sample of this study was 52 respondents, but only 50 respondents
who filled out the questionnaire completely and could be processed. The data used are
primary data. The analysis method used was multiple regression analysis using SPSS
program version 22.
The results of this research showed that variables (1) personal disturbance, (2) external
disturbance, (3) organizational disturbance and (4) professional ethics had a significant
effect on auditor’s independence. The overall magnitude of all independent variables in
influencing the dependent variable was 47,5%, meanwhile 52,5% was influenced by other
variables not examined in this study.
Keywords: Personal Disturbance, External Disturbance, Organizational
Disturbance, Professional Ethics, Auditor’s Independence
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