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 quetionnair…