Image of 2pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi Dan Kompetensi Auditor Terhadap Independensi Auditor (Studi Empiris Pada Inspektorat Kabupaten Indragiri Hulu, Inspektorat Kabupaten Indragiri Hilir Dan Inspektorat Kabupaten Kuantan Singingi)
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2pengaruh Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi Dan Kompetensi Auditor Terhadap Independensi Auditor (Studi Empiris Pada Inspektorat Kabupaten Indragiri Hulu, Inspektorat Kabupaten Indragiri Hilir Dan Inspektorat Kabupaten Kuantan Singingi)

This research is an empirical study which aims to examine the effect of
personal disturbances, external disturbances, organizational disturbances,
professional ethics and auditor competence on auditor independence. The data
collection method used by the researcher used a questionnaire that was
distributed directly to all auditors in the Inspectorate of Indragiri Hulu Regency,
the Inspectorate of Indragiri Hilir Regency and the Inspectorate of Kuantan
Singingi Regency. The population in this study were all auditors who worked at
the Inspectorate of Indragiri Hulu Regency, the Inspectorate of Indragiri Hilir
Regency and the Inspectorate of Kuantan Singingi Regency with a total of 43
auditors. The number of samples used was 43 people with a saturated sample
method, but only 42 (97.70%) respondents who filled out the questionnaire
completely and could be processed. The analytical tool used is Multiple
Regression Analysis using SPSS version 22.0. Based on the analysis and testing of
the t-test hypothesis, it is concluded that personal disturbances, external
disturbances, organizational disturbances, professional ethics and auditor
competence have a significant effect on auditor independence. The amount of
influence caused by Adjusted R2 by five independent variables together on the
dependent variable is 55.6% and the remaining 44.4% is influenced by other
variables not examined in this study.
Keywords: Personal Disturbance, External Disturbance, Organizational
Disturbance, Professional Ethics, Auditor Competence, Auditor Indepedence

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0234)
02 03. 120 (0234)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0234)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0234)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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