Abstract:
The background of this research based from the field portrait of audit
quality that highlights the quality of an auditor's performance, independence,
negligence, and all the dysfunctional audits that still often occur even at the
national level. The purpose of this research was to determine, The Effect of
Competence, Organizational Commitment, and Professional ethics on auditor
independence. This type of research is quantitative. The sample in this study is all
auditors from the partner, manager, senior, and junior levels as well as staff
auditors. The sampling technique in this study is to use convenience sampling. Data
collection techniques using a questionnaire. Data obtained by distributing
questionnaires to auditors who are still actively working in Indonesia. Based on the
results of this study, it can be concluded that (1) competence has no effect on auditor
independence; (2) organizational commitment has an affect to auditor
independence, and professional ethics affected to auditor independence.
