Pengaruh Gangguan Pribadi, Ekstern, Organisasi dan Kecakapan Profesional terhadap Independensi Pemeriksa (Studi Empiris pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara)

This study aims to test to analyze and provide empirical evidence about the influence of personal problems, external, organizational and professional skills towards independence examiner at the State Audit Representation of North Sumatra province either simultaneously or partial.Types of research used in this study is associative. Testing the hypothesis was tesled by using 5% signfficant level. The population is all of BPK auditors Representative of North Sumatra province which amounts to 80 (eighty) people. The sampling methad using the census so that the entire population was used as a sample. Testing wcs conducted by F test and t test.The results showed that the simultaneous disruptian of personol, external, organizational and professional skills significantly influence the independence of the examiner and the partial disruption of personal, external, organizational and professional skills of each significantly influence the indepenelence of the inspectors, but who have the greatest influence on the independence of the examiner is organizational disruption.