ABSTRACT
The purpose of this study to determine empirically the effect of profitability and liquidity to timeliness of audited financial statements according to the perception of auditors. This study was conducted at five public accounting firm in Bandung is KAP. Roebiandini and Partners, KAP. Drs. Sanusi and Partners, KAP. Af. Rachman & Soetjipto WS, KAP. Djoemarma, Wahyudin and Partners, and KAP. Credentio Consult. The sample was selected using purposive sampling method and obtained a sample of 36 respondents. Research data collection is done through questionnaires that have been tested for validity and reliability. The method used is a survey method with descriptive and associative approach because there are variables that will be explained and explored how big the influence of these variables. Statistical data analysis using normality test, Heteroskidastity test, and regression test (t test and F test). Test of Multiple Regression coefficient calculation, the variable profitability of 0,072 which is interpreted not significant, amounting to 0.737 interpreted liquidity significant influence. Keywords: profitability, liquidity, timelines
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ABSTRAK
Tujuan penelitian ini untuk mengetahui secara empiris mengenai pengaruh profitabilitas dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan auditan menurut persepsi auditor. Penelitian ini dilakukan pada lima Kantor Akuntan Publik di Kota Bandung yaitu KAP. Roebiandini dan Rekan, KAP. Drs. Sanusi dan Rekan, KAP. Af. Rachman & Soetjipto WS, KAP. Djoemarma, Wahyudin dan Rekan, dan KAP. Credentio Consult. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 36 responden yang menjadi sampel. Pengumpulan data penelitian dilakukan melalui penyebaran kuesioner yang telah di uji validitas dan reliabilitasnya. Metode penelitian yang digunakan adalah metode survey dengan pendekatan deskriptif dan asosiatif karena ada variabel yang akan dijelaskan dan ditelaah seberapa besar pengaruh dari variabel tersebut. Analisis data statistik menggunakan uji Normalitas, uji Heteroskedastisitas, dan uji regresi berganda (uji t dan uji F). Dari perhitungan koefisien uji Regresi Berganda, variabel profitabilitas sebesar 0,072 yang diinterpretasikan tidak berpengaruh secara signifikan, likuiditas sebesar 0,737 yang diinterpretasikan berpengaruh secara signifikan. Kata Kunci : profitabilitas, likuiditas, timelines
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DAFTAR ISI Halaman HALAMAN JUDUL.....................................................................................................i HALAMAN PENGESAHAN ..................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ...................................................... iii SURAT PERNYATAAN PUBLIKASI LAPORAN PENELITIAN .........................iv KATA PENGANTAR ................................................................................................. v ABSTRACT ................................................................................................................viii ABSTRAK .................................................................................................................. ix DAFTAR ISI ................................................................................................................ x DAFTAR GAMBAR ................................................................................................ xiv DAFTAR TABEL ...................................................................................................... xv DAFTAR LAMPIRAN ............................................................................................. xvi
BAB I PENDAHULUAN ............................................................................................ 1 1.1
Latar Belakang Penelitian ............................................................................. 1
1.2
Identifikasi Masalah ...................................................................................... 6
1.3
Tujuan Penelitian .......................................................................................... 6
1.4
Manfaat Penelitian ........................................................................................ 7
BAB
II
KAJIAN
PUSTAKA,
RERANGKA
PEMIKIRAN
DAN
PENGEMBANGAN HIPOTESIS ............................................................................... 8 2.1
Kajian Pustaka .............................................................................................. 8 2.1.1 Auditing................................................................................................ 8
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2.1.1.1 Definisi Auditing....................................................................8 2.1.1.2 Jenis Audit............................................................................10 2.1.1.3 Faktor Audit..........................................................................11 2.1.2 Laporan Keuangan ............................................................................. 11 2.1.2.1 Tujuan Laporan Keuangan...........................................................12 2.1.2.2 Manfaat Laporan Keuangan.........................................................15 2.1.2.3 Karakteristik Laporan Keuangan..................................................17 2.1.3 Peraturan Pelaporan Keuangan di Indonesia......................................19 2.1.4 Profitabilitas.......................................................................................21 2.1.5 Likuiditas............................................................................................22 2.1.6 Ketepatan Waktu Penyampaian Laporan Keuangan Auditan (Timeliness)........................................................................................24 2.1.7
Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Auditan Menurut Persepsi Auditor..................................26
2.1.8
Likuiditas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Auditan Menurut Persepsi Auditor...................................29
2.2
Rerangka Pemikiran .................................................................................... 31
2.3
Pengembangan Hipotesis ............................................................................ 33
BAB III METODE PENELITIAN............................................................................. 34 3.1
Variabel Penelitian ...................................................................................... 34
3.2
Definisi dan Operasional Variabel .............................................................. 34
3.3
3.2.1
Definisi Variabel ............................................................................. 34
3.2.2
Operasional Variabel ....................................................................... 36
Jenis Penelitian ............................................................................................ 38 xi
3.4
Populasi dan Sampel Data........................................................................... 39 3.4.1
Populasi ........................................................................................... 39
3.4.2
Sampel Data .................................................................................... 40
3.5
Metode Pengumpulan Data ......................................................................... 42
3.6
Metode Analisis Data .................................................................................. 43 3.6.1
Uji Validitas ................................................................................... 44
3.6.2
Uji Reliabilitas ............................................................................... 45
3.6.3
Uji Asumsi Klasik .......................................................................... 46 3.6.3.1 UjiNormalitas.................................................................... 46 3.6.3.2 Uji Heteroskedastisitas ..................................................... 47
3.6.4
Uji Hipotesis (Uji t) ..................................................................... 48
3.6.5
Uji Model (Uji F)...........................................................................49
3.6.6
Regresi Linear Berganda...............................................................51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 52 4.1
4.2
Hasil Penelitian ........................................................................................... 52 4.1.1
Gambaran Umum Kantor Akuntan Publik ...................................... 52
4.1.2
Struktur Organisasi Pada Kantor Akuntan Publik .......................... 55
4.1.3
Karakteristik Responden.................................................................56
4.1.4
Probabilitas......................................................................................61
4.1.5
Likuiditas.........................................................................................64
4.1.6
Ketepatan Waktu Penyampaian Laporan Keuangan Auditan.........66
Pembahasan ................................................................................................. 69 4.2.1
Uji Validitas .................................................................................... 69
4.2.2
Uji Reliabilitas ................................................................................ 73 xii
4.3
Uji Asumsi Klasik ....................................................................................... 75 4.3.1
Uji Normalitas ................................................................................. 75
4.3.2
Uji Heteroskedastisitas ................................................................... 77
4.4
Pengujian Hipotesis ..................................................................................... 77
4.5
Pembahasan Hasil Pengujian Hipotesis ...................................................... 80
BAB V SIMPULAN DAN SARAN .......................................................................... 82 5.1
Simpulan ..................................................................................................... 82
5.2
Saran............................................................................................................ 83
DAFTAR PUSTAKA ................................................................................................ 84 LAMPIRAN ............................................................................................................... 87 DAFTAR RIWAYAT HIDUP...................................................................................88
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DAFTAR GAMBAR
Halaman Gambar 2.1 Model Pemikiran .................................................................................. 32 Gambar 3.1 Anova ................................................................................................... 50 Gambar 4.1 Normal Probability Plot ....................................................................... 75
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DAFTAR TABEL
Halaman Tabel 3.1
Operasional Variabel X .......................................................................... 37
Tabel 3.2
Operasional Variabel Y .......................................................................... 38
Tabel 3.3
Populasi Penelitian ................................................................................. 39
Tabel 4.1
Profil Responden BerdasarkanUsia ........................................................ 57
Tabel 4.2
Profil Responden Berdasarkan Jenis Kelamin........................................ 58
Tabel 4.3
Profil Responden Berdasarkan Pendidikan Terakhir.............................. 58
Tabel 4.4
Profil Responden Berdasarkan Kategori Hierarki Auditor..................... 59
Tabel 4.5
Profil Responden Berdasarkan Masa Kerja ............................................ 60
Tabel 4.6
Dimensi Probabilitas (X1) ...................................................................... 61
Tabel 4.7
Dimensi Likuiditas (X2) ......................................................................... 64
Tabel 4.8
Dimensi Ketepatan Waktu Penyampaian Laporan Keuangan Auditan
Menurut Persepsi Auditor (Y) .................................................................................... 66 Tabel 4.9
Hasil Uji Validitas Profitabilitas (X1) .................................................... 70
Tabel 4.10 Hasil Uji Validitas Likuiditas (X2) ........................................................ 71 Tabel 4.11 Hasil Uji Validitas Ketepatan Waktu Penyampaian Laporan Keuangan Auditan Menurut Persepsi Auditor (Y) ...................................................................... 72 Tabel 4.12 Hasil Uji Reliabilitas X1 (Profitabilitas) ................................................ 73 Tabel 4.13 Hasil Uji Reliabilitas X2 (Likuiditas) ..................................................... 74 Tabel 4.14 Hasil Uji Reliabilitas Y (Ketepatan Waktu Penyampaian Laporan Keuangan Auditan Menurut Persepsi Auditor)..........................................................74 Tabel 4.15 Hasil Uji Normalitas...............................................................................76
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Tabel 4.16 Hasil Uji Glejser......................................................................................77 Tabel 4.17 Hasil Uji Regresi Berganda....................................................................78 Tabel 4.18 Hasil Uji F (ANOVA).............................................................................79 Tabel 4.19 Koefisien Determinasi.............................................................................80
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DAFTAR LAMPIRAN
Halaman Lampiran 1
Curiculum Vitae................................................................................. 88
Lampiran 2
Kuesioner Penelitian .......................................................................... 89
Lampiran 3
Output SPSS....................................................................................... 95
Lampiran 4
Scoring Kuesioner Penelitian .......................................................... 104
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