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 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 ABSTRACTPenelitian ini merupakan studi empiris yang bertujuan untuk menguji dan membuktikan pengaruh gangguan pribadi, gangguan eksternal, gangguan organisasi, etika profesi dan kompetensi auditor terhadap independensi auditor. Penelitian ini dilakukan di Inspektorat Kabupaten Pelalawan, Kabupaten Siak dan Kabupaten Kepulauan Meranti. Data yang digunakan adalah data primer dengan kuesioner sebagai instrument. Sampel penelitian ini sebanyak 55 orang responden dengan metode sampel jenuh, namun hanya 44 (80%) responden  yang mengisi kuesioner secara lengkap dan dapat diolah. Alat analisis yang digunakan dalam penelitian adalah regresi berganda dengan menggunakan program SPSS ver.22.0. Berdasarkan analisis dan pengujian hipotesis uji t parsial, dapat memperoleh kesimpulan bahwa untuk variabel (1) gangguan pribadi, (2) gangguan eksternal, (3) gangguan organisasi, (4) etika profesi dan, (5) kompetensi auditor berpengaruh signifikan terhadap independensi auditor. Penelitian ini memiliki kontribusi dalam meningkatkan independensi auditor. Hasil Adjusted R2 dari lima variabel independen secara bersama-sama terhadap variabel dependen memiliki pengaruh sebesar 54,9% dan sisanya 45,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi,  Kompetensi Auditor, Independensi Auditor

Gangguan Independensi, Etika Profesi, dan Kompetensi Auditor Pada Independensi Auditor Internal Pemerintah