Many factors can affect the independence of auditor. This study aims
to determine the effect of fidelity pressure, time pressure, and assignment
range towards auditor independence of the Audit Board of the Republic of
Indonesia.
The study used primary data derived from respondents who are
auditors on the Audit Board of Indonesia Representative of Provinsi Bali. This
study used four variables. Three variables are fidelity pressure, time pressure,
and assignment range, thence one dependent variable is auditor
independence. The data were analyzed using multiple linear regression test.
The results showed that fidelity pressure had negative effect on auditor
independence, and time pressure had a possitive effect towards auditor
independence. Meanwhile assignment range did not gave a significant effect
to auditor independence