ABSTRACT In financial reporting mechanisms, an audit was designed to provide assurance that the financial statements does not influenced by any material misstatement and also provide a reasonable assurance of management accountability of assets of the company. Misstatement was made out of errors and fraud. In conducting their duties, especially in the detection of fraud and error, an auditor needs to be supported by competence, independence, and professionalism demeanor. This study aims to examine the influence of competence, independence, and professionalism of auditors to detect fraud and errors of financial statement. This research uses the descriptive method. Analysis of the data used is multiple linear analysis. The partial results show that independence and competency have significant effect to detect fraud and error of financial statement, whereas professionalism has no effect of detecting fraud and errors of financial statement. The simultan result show that independence, competence, and professionalism of auditors have siginificant effect to detect fraud and error of financial statement. Keywords: Competence, Independence, Professionalism, Fraud and Errors of Financial Statement
vii Universitas Kristen Maranatha
ABSTRAK Dalam mekanisme pelaporan keuangan, suatu audit dirancang untuk memberikan keyakinan bahwa laporan keuangan tidak dipengaruhi oleh salah saji yang material dan juga memberikan keyakinan yang memadai atas akuntabilitas manajemen atas aktiva perusahaan. Salah saji itu terdiri dari dua macam yaitu kekeliruan dan kecurangan. Di dalam menjalankan tugasnya, khususnya dalam mendeteksi kecurangan dan kekeliruan, auditor perlu didukung oleh sikap kompetensi, independensi, dan profesionalisme. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, dan profesionalisme auditor dalam mendeteksi kecurangan dan kekeliruan laporan keuangan. Metode penelitian ini menggunakan descriptive research. Analisis data yang digunakan adalah analisis linier berganda. Hasil pengujian menunjukkan bahwa secara parsial independensi dan kompetensi berpengaruh signifikan terhadap pendeteksian kecurangan dan kekeliruan laporan keuangan, sedangkan profesionalisme tidak berpengaruh terhadap pendeteksian kecurangan dan kekeliruan laporan keuangan. Secara simultan independensi, kompetensi, dan profesionalisme auditor berpengaruh terhadap pendeteksian kecurangan dan kekeliruan laporan keuangan. Kata kunci: Kompetensi, Independensi, Profesionalisme, Kecurangan dan Kekeliruan Laporan Keuangan
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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 ............................................................................................................
vii
ABSTRAK ............................................................................................................
viii
DAFTAR ISI .........................................................................................................
ix
DAFTAR GAMBAR ............................................................................................
xii
DAFTAR TABEL .................................................................................................
xiv
DAFTAR LAMPIRAN .........................................................................................
xv
BAB I PENDAHULUAN 1.1 Latar Belakang .......................................................................................
1
1.2 Identifikasi Masalah ..............................................................................
4
1.3 Maksud dan Tujuan Penelitian ..............................................................
4
1.4 Manfaat Penelitian .................................................................................
5
BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN DAN HIPOTESIS PENELITIAN 2.1 Kajian Pustaka........................................................................................
6
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2.1.1 Teori Agensi (Agency Theory) ....................................................
6
2.1.2 Kompetensi ..................................................................................
7
2.1.3 Independensi ................................................................................
10
2.1.4 Profesionalisme ...........................................................................
13
2.1.5 Kecurangan (Fraud) ....................................................................
15
2.1.6 Kekeliruan ...................................................................................
20
2.2 Penelitian Terdahulu ..............................................................................
22
2.3 Rerangka Pemikiran ...............................................................................
34
2.4 Hipotesis Penelitian ................................................................................
35
BAB III METODE PENELITIAN 3.1 Metode Penelitian...................................................................................
36
3.2 Jenis dan Sumber Data ...........................................................................
36
3.3 Populasi dan Sampel ..............................................................................
37
3.4 Definisi Operasional Variabel ................................................................
37
3.5 Pengukuran Variabel ..............................................................................
38
3.6 Pengujian Data .......................................................................................
39
3.6.1 Uji Validitas ..................................................................................
39
3.6.2 Uji Reliabilitas .............................................................................
39
3.7 Analisis Data ..........................................................................................
40
3.7.1 Uji Normalitas ...............................................................................
40
3.7.2 Uji Multikolinearitas .....................................................................
41
3.7.3 Autokorelasi ..................................................................................
42
3.7.4 Heteroskedastisitas ........................................................................
43
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3.7.5 Analisis Regresi Berganda ............................................................
43
3.7.6 Uji F ..............................................................................................
44
3.7.6 Uji T ..............................................................................................
45
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ......................................................................................
46
4.1.1 Gambaran Obyek Penelitian .........................................................
46
4.1.2 Karakteristik Responden ...............................................................
47
4.1.3 Tanggapan Responden ..................................................................
49
4.1.4 Hasil Uji Data................................................................................
55
4.1.4.1 Uji Normalitas ...................................................................
55
4.1.4.2 Uji Reliabilitas ..................................................................
58
4.1.5 Hasil Analisis Data........................................................................
59
4.1.5.1 Uji Normalitas ...................................................................
59
4.1.5.2 Uji Multikolineritas ...........................................................
60
4.1.5.3 Autokorelasi ......................................................................
61
4.1.5.4 Heteroskedastisitas ............................................................
62
4.1.5.5 Analisis Regresi Berganda ................................................
63
4.1.5.6 Uji Keberartian Koefisien Regresi Secara Simultan (Uji F) 66 4.1.5.7 Uji Keberartian Koefisien Regresi Secara Parsial (Uji T)
67
4.2 Pembahasan ............................................................................................
69
BAB V SIMPULAN DAN SARAN 5.1 Simpulan ................................................................................................
71
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5.2 Saran.......................................................................................................
72
DAFTAR PUSTAKA ...........................................................................................
73
LAMPIRAN ..........................................................................................................
77
DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ................... 118
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DAFTAR GAMBAR
Halaman Gambar 2.1 Rerangka Pemikiran ..........................................................................
34
Gambar 4.1 Scatterplot Heteroskesdastisitas ........................................................
63
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DAFTAR TABEL
Halaman Tabel 2.1 Penelitian Terdahulu ............................................................................
38
Tabel 3.1 Definisi Operasional Variabel ..............................................................
38
Tabel 3.2 Pengukuran Variabel ............................................................................
39
Tabel 4.1 Distribusi Kuesioner ............................................................................
46
Tabel 4.2 Karakteristik Responden ......................................................................
47
Tabel 4.7 Tanggapan Responden Tentang Independensi .....................................
49
Tabel 4.8 Tanggapan Responden Tentang Kompetensi .......................................
51
Tabel 4.9 Tanggapan Responden Tentang Profesionalisme ................................
52
Tabel 4.10 Tanggapan Responden Tentang Kecurangan dan Kekeliruan ...........
53
Tabel 4.11 Rekapitulasi Hasil Uji Validitas Independensi ...................................
55
Tabel 4.12 Rekapitulasi Hasil Uji Validitas Kompetensi .....................................
56
Tabel 4.13 Rekapitulasi Hasil Uji Validitas Profesionalisme ...............................
56
Tabel 4.14 Rekapitulasi Hasil Uji Validitas Kecurangan dan Kekeliruan ............
57
Tabel 4.15 Rekapitulasi Hasil Uji Reliabilitas Kuesioner Penelitian ...................
58
Tabel 4.16 Hasil Uji Kolmogorof-Smirnof (K-S)..................................................
59
Tabel 4.17 Multikolinearitas .................................................................................
60
Tabel 4.18 Hasil Pengujian Autokorelasi..............................................................
61
Tabel 4.19 Model Regresi Linier Berganda ..........................................................
63
Tabel 4.20 Pengujian Hipotesis Simultan (Uji F) .................................................
65
Tabel 4.21 Pengujian Hipotesis Parsial (Uji T) ....................................................
67
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DAFTAR LAMPIRAN
Halaman Lampiran A Kuesioner ..........................................................................................
77
Lampiran B Daftar Responden Auditor ................................................................
83
Lampiran C Karakteristik Responden ...................................................................
84
Lampiran D Persentase Karakteristik Responden ................................................. 103 Lampiran E Tanggapan Responden ...................................................................... 104 Lampiran F Descriptive Statistics ......................................................................... 106 Lampiran G Uji Validitas ...................................................................................... 108 Lampiran H Uji Reliabilitas .................................................................................. 110 Lampiran I Uji Normalitas .................................................................................... 113 Lampiran J Uji Multikolinieritas ........................................................................... 114 Lampiran K Uji Autokorelasi dan Heterokedastisitas .......................................... 115 Lampiran L Hasil Analisis Linier Berganda ......................................................... 116
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