CD Skripsi
Pengaruh Gangguan Pribadi, Gangguan Ekternal, Gangguan Organisasi, Etika Profesi Dan Kompetensi Auditor Terhadap Independensi Auditor (Studi Empiris Pada Inspektorat Kabupaten Pelalawan, Kabupaten Siak Dan Kabupaten Kepulauan Meranti)
This research is an empirical study which aims to determine the effect of
personal disturbances, external disturbances, organizational disturbances,
professional ethics, and auditor competence on the auditor’s independence. This
research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency,
and Meranti Islands Regency. The data used are primary data with a
questionnaire as an instrument. The sample of this study was 55 respondents with
a saturated sample method, but only 44 (80%) of the responses filled out the
questionnaire completely and could be processed. The analytical tool used in this
study is multiple regression using the SPSS ver.22.0 program. Based on the
analysis and testing of the partial t test hypothesis, it can be concluded that for
variables (1) personal disturbance, (2) external disturbance, (3) organizational
disturbance, (4) professional ethics and, (5) auditor competence has a significant
effect on auditor independence. This study has a contribution in improving
auditor independence. The results adjusted R2of the five independent variables
together on the pendent variable has the effect of 54,9% and the remaining 45,1%
influenced by other factors not examined in this study.
Keywords: Personal Disturbance, External Disturbance, Organizational
Disturbance, Professional Ethics, Auditor Competence, Auditors’ Independence
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