PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, DAN ETIKA PROFESI TEHADAP INDEPENDENSI AUDITOR

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.