ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT
Information of financial statement are important in corporate world, because through this information of financial statement may help users to take decision. Considering the number of users of financial statement, the auditor needed to give opinion on financial report. To support the opiniom, auditor should collect a good quality of audit evidence. Collection and evaluating a good quality of audit evidence are needed auditor’s skill, which is one of the factor is auditor experience. This aimed to test the hypothesis is “Influence the auditors doesn’t have a significant impact on the quality of the evidence collected in the audit assignment” can be paccepted or refused. There are two variables in this research, namely experience of the auditor as an independent variable (X) and the quality of the evidence collected in the audit assignment as the dependent variable (Y). This research was done by conducting surveys at seven public accounting firm with a number of 45 respondents. This research used a descriptive method with a survey approach. It is use a questionnaire to have a data and analyze the data using Simple Regretion at 0,05 significance level with SPSS Program. Based from hypothesis trial, the result is denote that Ho is refused. This means that auditors experience significant influence on the quality of audit evidence collected material. Keywords : auditing, auditor experience, audit evidence
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ABSTRAK PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS BAHAN BUKTI YANG DIHIMPUN DALAM PENUGASAN AUDIT
Informasi laporan keuangan merupakan informasi yang sangat penting dalam dunia usaha, karena melalui informasi laporan keuangan inilah para pemakai dapat mengambil keputusan. Menimbang banyaknya pemakai laporan keuangan, maka diperlukan jasa audit untuk memberikan opini atas laporan keuangan. Untuk mendukung opininya, auditor harus mengumpulkan bahan bukti audit yang berkualitas. Pengumpulan dan evaluasi bahan bukti audit yang berkualitas tersebut membutuhkan keahlian auditor, yang salah satu faktornya adalah pengalaman auditor. Penelitian ini bertujuan untuk menguji apakah hipotesis yang diajukan yaitu “Pengalaman auditor tidak memiliki pengaruh yang signifikan terhadap kualitas bahan bukti yang dihimpun dalam penugasan audit” dapat diterima atau ditolak. Terdapat dua variabel dalam penelitian ini, yaitu pengalaman auditor sebagai variabel independen (X) dan kualitas bahan bukti yang dihimpun dalam penugasan audit sebagai variabel dependen (Y). Penelitian ini dilakukan dengan melakukan survei pada 7 Kantor Akuntan Publik dengan jumlah 45 responden. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan survei. Data diperoleh dengan cara penyebaran kuesioner, selanjutnya data diolah dan dianalisis dengan menggunakan regresi sederhana pada tingkat signifikan 0,05 dengan bantuan program SPSS. Berdasarkan hasil pengujian hipotesis yang diajukan menyatakan bahwa Ho ditolak. Hal ini berarti pengalaman auditor berpengaruh signifikan terhadap kualitas bahan bukti audit yang dikumpulkan. Kata kunci: auditing, pengalaman auditor, bahan bukti audit
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DAFTAR ISI Halaman KATA PENGANTAR ..................................................................................................... iv ABSTRACT ....................................................................................................................... vi ABSTRAK ...................................................................................................................... vii DAFTAR ISI .................................................................................................................. viii DAFTAR GAMBAR ...................................................................................................... xii DAFTAR TABEL .......................................................................................................... xiii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ............................................................................... 1 1.2 Identifikasi Masalah ........................................................................................ 6 1.3 Maksud dan Tujuan Penelitian ........................................................................ 6 1.4 Kegunaan Penelitian ........................................................................................ 7 1.5 Kerangka Pemikira dan Hipotesis ................................................................... 8 1.6 Metode Penelitian .......................................................................................... 12 1.7 Lokasi dan Waktu Penelitian......................................................................... 12 BAB II KAJIAN PUSTAKA 2.1 Auditing ....................................................................................................... 13 2.1.1 Pengertian Auditing........................................................................... 13 2.1.2 Jenis-jenis Audit ................................................................................ 16 2.1.3 Jenis-jenis Auditor............................................................................. 17 2.1.4 Audit Laporan Keuangan .................................................................. 18 2.1.5 Proses Audit ...................................................................................... 20
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2.1.5.1 Tahap Perencanaan ................................................................ 20 2.1.5.2 Tahap Pengujian .................................................................... 23 2.1.5.3 Tahap Penyelesaian Audit ..................................................... 25 2.2 Kantor Akuntan Publik (KAP).................................................................... 28 2.2.1 Pengertian KAP ................................................................................. 28 2.2.2 Jasa Diberikan Oleh KAP ................................................................. 29 2.2.2.1 Jasa Atestasi .......................................................................... 29 2.2.2.2 Jasa Non Atestasi .................................................................. 32 2.2.3 Izin Usaha KAP ................................................................................. 34 2.2.4 Struktur Organisasi KAP ................................................................... 36 2.2.5 Standar Profesi Akuntan Publik ........................................................ 38 2.3 Pengalaman Auditor.................................................................................... 43 2.3.1 Standar Umum Pertama .................................................................... 43 2.3.2 Lamanya bekerja sebagai auditor ...................................................... 44 2.3.3 Frekuensi melakukan tugas audit ...................................................... 45 2.3.4 Pendidikan Berkelanjutan ................................................................. 46 2.3.5 Hubungan Pengalaman Auditor Dengan Kualitas Bahan Bukti Audit yang Dikumpulkan ................................................................ 47 2.4 Kualitas Bahan Bukti yang Dikumpulkan ................................................. 49 2.4.1 Pengertian Bahan Bukti Audit .......................................................... 49 2.4.2 Konsep Bahan Bukti......................................................................... 49 2.4.2.1 Bukti Persuasif ..................................................................... 50 2.4.2.2 Relevansi Bukti .................................................................... 52
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2.4.2.3 Sumber Bukti ........................................................................ 52 2.4.2.4 Objektifitas ........................................................................... 53 2.4.2.5 Ketepatan Waktu .................................................................. 54 2.4.3 Jenis Pembuktian .............................................................................. 54 2.4.4 Keputusan Bukti Audit ..................................................................... 56 BAB III METODE PENELITIAN 3.1 Objek Penelitian ......................................................................................... 59 3.2 Metode Penelitian ...................................................................................... 60 3.2.1 Jenis Penelitian .................................................................................. 60 3.2.2 Populasi dan Sampel ......................................................................... 61 3.2.3 Teknik Pengumpulan Data................................................................ 62 3.2.4 Operasionalisasi Variabel ................................................................. 63 3.2.5 Pengujian Data .................................................................................. 66 3.2.5.1 Uji Validitas ......................................................................... 66 3.2.5.2 Uji reliabilitas ....................................................................... 68 3.2.6 Analisis Data dan Pengujian Hipotesis ............................................. 69 3.2.6.1 Teknik Analisis Data dan Tanggapan Responden ............... 69 3.2.6.2 Penetapan Hipotesis ............................................................ 71 3.2.6.3 Pengujian Statistik ................................................................ 71 3.2.6.4 Penetapan Tingkat Signifikasi .............................................. 73 3.2.6.5 Penerimaan atau Penolakan Hipotesis Null.......................... 73 3.2.6.6 Analisis Koefisien Determinasi ............................................ 74 3.2.7 Penarikan Kesimpulan ...................................................................... 74
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Analisis Hasil Pengolahan Data ................................................................. 75 4.1.1 Gambaran Umum Responde ............................................................. 76 4.1.2 Pengujian Data .................................................................................. 76 4.1.2.1 Pengujian Validitas ............................................................... 77 4.1.2.2 Pengujian Reliabilitas ............................................................ 82 4.1.3 Tanggapan Responden ...................................................................... 85 4.1.3.1 Tanggapan Responden Terhadap Pengalaman Auditor ......... 85 4.1.3.2 Tanggapan responden Terhadap Kualitas Bahan Bukti ........ 90 4.1.4 Pengujian Hipotesis ................................................................................. 95 BAB V SIMPULAN DAN SARAN 5.1 Simpulan ..................................................................................................... 99 5.2 Saran ......................................................................................................... 100 DAFTAR PUSTAKA ................................................................................................... 102 LAMPIRAN
............................................................................................................. 104
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DAFTAR GAMBAR Halaman Gambar 1.1
Rerangka Pemikiran ……………………………………………………11
Gambar 2.1
Tipe Auditing, Auditor, dan Pekerjaan Mereka………………………...17
Gambar 2.2
Langkah-langkah Untuk Mengembangkan Tujuan Audit……………...20
Gambar 2.3
Proses Perencanaan Audit dan Pendekatan Audit……………………..21
Gambar 2.4
Kompetensi Bahan Bukti Audit………………………………………..53
Gambar 2.5
Hubungan Antara SA, Jenis Bukti, dan Keempat Keputusan Bukti Audit…………………………………………………………….58
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DAFTAR TABEL Halaman Tabel 2.1
Tingkat dan Tanggung Jawab Staf ..................................................... 38
Table 3.1
Data Responden KAP ......................................................................... 59
Table 3.2
Operasionalisasi Variabel X ............................................................... 64
Tabel 3.3
Operasionalisasi Variabel Y ............................................................... 65
Table 3.4
Ketentuan Penilaian ............................................................................ 70
Table 3.5
Derajat Hubungan Antara Variabel .................................................... 72
Table 4.1
Daftar Kuesioner Kembali .................................................................. 75
Table 4.2
Uji Validitas Variabel X ..................................................................... 78
Table 4.3
Uji Validitas Variabel Y ..................................................................... 80
Tabel 4.4
Hasil Uji Reliabilitas Cronbach’s Alpha Keseluruhan ....................... 82
Tabel 4.5
Hasil Uji Reliabilitas Cronbach’s Alpha Variabel X .......................... 83
Tabel 4.6
Hasil Uji Reliabilitas Cronbach’s Alpha Variabel Y .......................... 84
Table 4.7
Persentase Skor Jawaban .................................................................... 85
Tabel 4.8
Hasil Tanggapan Responden Variabel X ............................................ 86
Table 4.9
Tanggapan Responden Mengenai Pengalaman Auditor ..................... 88
Tabel 4.10
Hasil Tanggapan Responden Variabel Y ............................................ 90
Tabel 4.11
Tanggapan Responden Mengenai Kualitas Bahan Bukti Audit ......... 92
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