ABSTRACT The objective of this research is to investigate the influence of the internal control and the Good Corporate Governance toward the audit fee. Sampling method that used in this research is purposive sampling. There are 9 public accouting firm choosen and 38 respondents in total. Raw data processed by Microsoft Excel, continued by statistic descriptive processing, estimated multiple linier regression model, and hypothesis tested by using SPSS 17.0 for Windows. The result of this research shows that the internal control and the Good Corporate Governance either partially or simultaneously has no influence toward audit fee with the influenced only 6,6% and other factors influenced 93,4%. Keywords: audit fee, internal control, Good Corporate Governance
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ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengendalian internal dan Good Corporate Governance terhadap audit fee. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 9 Kantor Akuntan Publik yang dipilih dan 38 responden secara total. Data mentah diproses dengan Microsoft Excel, dilanjutkan dengan pengolahan statistik deskriptif, kemudian di estimasi dengan Model regresi linier berganda, dan pengujian hipotesis dengan menggunakan SPSS 17.0 for Windows. Hasil penelitian ini menunjukkan bahwa pengendalian internal dan Good Corporate Governance baik secara parsial atau simultan tidak memiliki pengaruh terhadap audit fee dengan hanya mempengaruhi sebesar 6,6% dan 93,4% dipengaruhi oleh faktor lain. Kata kunci: audit fee , pengendalian internal, Good Corporate Governance
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DAFTAR ISI
Halaman HALAMAN JUDUL ...........................................................................................
i
HALAMAN PENGESAHAN..............................................................................
ii
SURAT PERNYATAAN KEASLIAN SKRIPSI ...............................................
iii
PERNYATAAN PUBLIKASI LAPORAN PENELITIAN ................................
iv
KATA PENGANTAR .........................................................................................
v
ABSTRACT ..........................................................................................................
viii
ABSTRAK ...........................................................................................................
ix
DAFTAR ISI .......................................................................................................
x
DAFTAR GAMBAR ...........................................................................................
xv
DAFTAR TABEL................................................................................................
xvi
DAFTAR LAMPIRAN .......................................................................................
xvii
BAB I
PENDAHULUAN 1.1. Latar Belakang Penelitian .............................................................
1
1.2. Identifikasi Masalah .....................................................................
6
1.3. Tujuan Penelitian ..........................................................................
6
1.4. Manfaat Penelitian ........................................................................
7
x
BAB II KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
PENGEMBANGAN HIPOTESIS 2.1. Kajian Pustaka ..............................................................................
8
2.1.1. Audit ..................................................................................
8
2.1.1.1. Pengertian Audit ..................................................
8
2.1.1.2. Jenis-Jenis Audit ..................................................
10
2.1.1.3. Jenis-Jenis Auditor ...............................................
14
2.1.2. Audit Internal............. .........................................................
16
2.1.2.1. Pengertian Audit Internal .....................................
16
2.1.2.2. Tujuan dan Ruang Lingkup Audit Internal ...........
17
2.1.2.3. Fungsi dan Tanggung Jawab Audit Internal ..........
20
2.1.3. Pengendalian Internal ..........................................................
21
2.1.3.1. Pengertian Pengendalian Internal .........................
21
2.1.3.2. Tujuan Pengendalian Internal ...............................
24
2.1.3.3. Komponen-Komponen Pengendalian Internal ......
25
2.1.4. Good Corporate Governance............. .................................
27
2.1.4.1. Definisi Good Corporate Governance ..................
27
2.1.4.2. Teori Good Corporate Governance ......................
29
2.1.4.2.1. Agency Theory .....................................
29
2.1.4.2.2. Stakeholder Theory ..............................
37
2.1.4.2.3. Stewardship Theory ..............................
39
Prinsip-Prinsip Good Corporate Governance ......
40
2.1.4.3.
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2.1.4.4.
Konsep Good Corporate Governance .................
43
2.1.4.5.
Unsur-Unsur Corporate Governance ..................
44
2.1.4.6.
Cakupan atau Ruang Lingkup GCG ....................
46
2.1.5. Pengertian Audit fee ............................................................
51
2.2. Penelitian Terdahulu ....................................................................
54
2.3. Kerangka Pemikiran ......................................................................
56
2.4. Pengembangan Hipotesis...............................................................
56
2.4.1. Pengendalian Internal dengan Audit Fee ...............................
56
2.4.2. Good Corporate Governance dengan Audit Fee ...................
57
BAB III METODOLOGI PENELITIAN 3.1 Objek Penelitian ...........................................................................
58
3.2 Jenis Penelitian .............................................................................
58
3.3 Definisi Operasional Variabel .......................................................
58
3.3.1. Variabel Independen ...........................................................
59
3.3.2. Variabel Dependen .............................................................
59
3.4. Populasi dan Sampel .....................................................................
62
3.5. Teknik Pengumpulan Data ............................................................
63
3.5.1. Penelitian Lapangan (Field Research)....................................
63
3.5.2. Penelitian Kepustakaan (Library Reseacrch).........................
64
3.6. Teknik Analisis Data .....................................................................
64
3.6.1. Uji Instrumen .....................................................................
64
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3.6.1.1. Uji Validitas .........................................................
64
3.6.1.2. Uji Reliabilitas .....................................................
65
3.6.2. Statistic Deskriptif .............................................................
65
3.6.3. Uji Asumsi Klasik ..............................................................
66
3.6.3.1. Uji Normalitas .....................................................
66
3.6.3.2. Uji Multikolenearitas ...........................................
67
3.6.3.3. Uji Heterokedastisitas ..........................................
67
3.6.4. Uji Hipotesis.......................................................................
68
3.6.4.1. Regresi Linear Berganda ......................................
68
3.6.4.2. Uji Ketepatan Perkiraan Model ............................
69
3.6.4.3. Uji Signifikansi Simultan (Uji F) ..........................
69
3.6.4.4. Uji Signifikansi Parameter Individual (Uji t) ........
70
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Gambaran Objek Penelitian ...........................................................
71
4.2. Analisis Data .................................................................................
72
4.2.1. Uji Instrumen ......................................................................
72
4.2.1.1. Uji Validitass .........................................................
72
4.2.1.2. Uji Reliabilitas .......................................................
75
4.3. Statistik Deskriptif .......................................................................
76
4.4. Analisis Uji Asumsi Klasik ...........................................................
78
4.4.1. Uji Normalitas .....................................................................
78
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4.4.2. Uji Multikolinearitas............................................................
79
4.4.3. Uji Heteroskedastisitas ........................................................
80
4.5. Analisis Uji Hipotesis....................................................................
81
4.5.1. Analisis Uji Regresi Linear Berganda .................................
81
4.5.2. Analisis Uji Ketepatan Perkiraan Model ..............................
82
4.5.3. Analisis Uji Signifikansi Simultan (Uji F) ...........................
83
4.5.4. Analisis Uji Signifikansi Paramater Individual (Uji t)..........
84
4.5.4.1. Pengaruh Variabel Pengendalian Internal terhadap Audit Fee ................................................
85
4.5.4.2. Pengaruh Variabel Good Corporate Governance terhadap Audit Fee .................................................
86
BAB V SIMPULAN DAN SARAN 5.1. Simpulan .......................................................................................
88
5.2. Saran .............................................................................................
89
DAFTAR PUSTAKA ..........................................................................................
91
LAMPIRAN ........................................................................................................
95
DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) .................
117
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DAFTAR GAMBAR Halaman Gambar 2.1. Kerangka Pemikiran ..........................................................................
xv
56
DAFTAR TABEL Halaman Tabel 2.1 Contoh-Contoh Tiga Jenis Audit ..........................................................
13
Tabel 3.1 Definisi Operasional Variabel ..............................................................
60
Tabel 4.1 Distribusi Penyebaran Kuisoner ...........................................................
71
Tabel 4.2 Rekapitulasi Hasil Uji Validitas Variabel Pengendalian Internal (X1) ..
73
Tabel 4.3 Rekapitulasi Hasil Uji Validitas Variabel GCG (X2) ...........................
74
Tabel 4.4 Rekapitulasi Hasil Uji Validitas Variabel Audit Fee (Y).......................
75
Tabel 4.5 Hasil Uji Realibilitas Kuesioner Penelitian ...........................................
76
Tabel 4.6
Hasil Uji Statistik Deskriptif ...............................................................
77
Tabel 4.7 Hasil Uji Normalitas ...........................................................................
79
Tabel 4.8 Hasil Uji Multikolinearitas ..................................................................
80
Tabel 4.9 Hasil Uji Heterokedastisitas ................................................................
81
Tabel 4.10 Hasil Uji Regresi Linear Berganda ......................................................
82
Tabel 4.11 Hasil Uji Koefisien Determinasi ..........................................................
83
Tabel 4.12 Hasil Uji Statistik F .............................................................................
84
Tabel 4.13 Hasil Uji Statistik t ..............................................................................
85
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DAFTAR LAMPIRAN
Halaman Lampiran A
Surat Ijin Penelitian ...................................................................
96
Lampiran B
Kuisoner Penelitian ...................................................................
106
Lampiran C
Daftar Jawaban Responden ............................................................
112
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