DAFTAR ISI
ABSTRAK ................................................................................................................. i ABSTRACT ............................................................................................................... ii KATA PENGANTAR ................................................................................................ iii DAFTAR ISI .............................................................................................................. viii DAFTAR TABEL . .................................................................................................... xii DAFTAR GAMBAR . ................................................................................................ xiv DAFTAR LAMPIRAN . ............................................................................................ xv BAB I PENDAHULUAN 1.1 Latar Belakang ........................................................................................... 1 1.2 Identifikasi Masalah ................................................................................... 8 1.3 Maksud dan Tujuan Penelitian ................................................................... 8 1.4 Manfaat Penelitian . ................................................................................... 9 1.5 Lokasi dan Waktu Penelian . ...................................................................... 10 BAB II TINJAUAN PUSTAKA 2.1 Konsep, Konstruk, dan Variabel Penelitian ............................................... 11 2.1.1 Auditing . ......................................................................................... 11 2.1.1.1 Definisi Auditing . ................................................................. 11 2.1.1.2 Jenis Audit . ........................................................................... 12 2.1.1.3 Jenis Auditor . ........................................................................ 15 2.1.1.4 Standar Auditing . .................................................................. 16 2.1.2 Kompetensi ..................................................................................... 19 2.1.2.1 Definisi Kompetensi . ............................................................ 19 2.1.2.2 Indikator Kompetensi . ........................................................... 20 viii
2.1.3 Independence Threats. ..................................................................... 21 2.1.3.1 Independensi . ........................................................................ 21 2.1.3.2 Klasifikasi Independensi . ...................................................... 23 2.1.3.3 Independence Threats . .......................................................... 24 2.1.4 Audit Investigatif . ........................................................................... 26 2.1.4.1 Definisi Investigasi . .............................................................. 26 2.1.4.2 Definisi Audit Investigatif . ................................................... 27 2.1.4.3 Syarat Auditor Investigatif . ................................................... 28 2.1.5 Prosedur Audit . ............................................................................... 29 2.1.5.1 Prosedur Audit Secara Umum . ............................................. 29 2.1.5.2 Prosedur Audit Investigatif . .................................................. 34 2.1.6 Kecurangan (Fraud) . ....................................................................... 38 2.1.7 Hubungan Kompetensi Dengan Efektivitas Prosedur Pelaksanaan Audit Investigatif . ....................................................... 39 2.1.8 Hubungan Independence Threats Dengan Efektivitas Prosedur Pelaksanaan Audit Investigatif . ...................................................... 42 2.1.9 Hubungan Kompetensi dan Independence Threats Dengan Efektivitas Prosedur Pelaksanaan Audit Investigatif ...................... 43 2.2 Penelitian Sebelumnya ............................................................................... 45 2.3 Kerangka Pemikiran ................................................................................... 50 2.4 Hipotesis Penelitian . .................................................................................. 53 BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian ......................................................................................... 54 3.2 Populasi dan Sampel Penelitian . ............................................................... 55 3.2.1 Populasi . .......................................................................................... 55 3.2.2 Sampel . ............................................................................................ 55 ix
3.3 Metode Pengumpulan Data . ...................................................................... 57 3.3.1 Jenis Data ........................................................................................ 58 3.3.2 Sumber Data . ................................................................................... 59 3.3.3 Metode Penelitian ............................................................................ 59 3.4 Operasionalisme Variabel . ........................................................................ 60 3.5 Metode Analisis Data ................................................................................ 65 3.5.1 Rancangan Penelitian . ..................................................................... 65 3.5.2 Uji Validitas dan Realibilitas Data .................................................. 65 3.5.3 Uji Asumsi Klasik ........................................................................... 68 3.5.4 Teknik Analisis Data ....................................................................... 71 3.5.4.1 Analisis Regresi Linier Berganda ....................................... 71 3.5.4.2 Analisis Korelasi Berganda ................................................ 72 3.5.4.3 Analisis Koefisien Determinasi . ......................................... 74 3.5.5 Pengujian Hipotesis ......................................................................... 75 3.5.5.1 Pengujian Hipotesis Secara Parsial ..................................... 76 3.5.5.2 Pengujian Hipotesis Secara Simultan ................................. 77 3.5.6 Penetapan Hipotesis ........................................................................ 78 3.5.7 Penetapan Tingkat Signifikansi ....................................................... 79 3.6 Penarikan Kesimpulan .............................................................................. 79 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ......................................................................................... 80 4.1.1 Gambaran Umum Responden ......................................................... 80 4.1.2 Uji Kualitas Data ............................................................................. 83 4.1.2.1 Hasil Uji Validitas dan Realibilitas .................................... 83 4.1.3. Deskripsi Tanggapan Responden Terhadap Variabel Penelitian . .. 88
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4.1.3.1 Deskripsi Variabel Kompetensi Akuntan Publik ................ 89 4.1.3.2 Deskripsi Variabel Independence Threats Akuntan Publik .................................................................................. 91 4.1.3.3 Deskripsi Variabel Prosedur Pelaksanaan Audit Investigatif .......................................................................... 93 4.1.4 Uji Asumsi Klasik ........................................................................... 95 4.1.4.1 Uji Multikolineritas ............................................................ 95 4.1.4.2 Uji Heteroskedastisitas ....................................................... 96 4.1.4.3 Uji Normalitas .................................................................... 97 4.1.5 Uji Hipotesis ................................................................................... 100 4.1.5.1 Uji Regresi Linier Berganda ............................................... 100 4.1.5.2 Uji Korelasi Berganda . ....................................................... 102 4.1.5.3 Uji Parsial (t-test) ................................................................ 103 4.1.5.4 Uji Simultan (F-test) ........................................................... 105 4.1.5.5 Koefisien Determinasi ........................................................ 106 4.2 Pembahasan ............................................................................................... 108 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ........................................................................................................... 113 5.2 Saran ..................................................................................................................... 115 DAFTAR PUSTAKA ................................................................................................ 117 LAMPIRAN
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DAFTAR TABEL
Tabel 1.1 Corruption Perception Index ..................................................................... 5 Tabel 2.1 Tinjauan Penelitian Sebelumnya ............................................................... 45 Tabel 3.1 Data Sampel .............................................................................................. 56 Tabel 3.2 Variabel, Dimensi, Indikator dan Skala Pengukuran ................................ 61 Tabel 3.3 Interpretasi Terhadap Koefisien Korelasi ................................................. 74 Tabel 4.1 Lama Bekerja Sebagai Auditor ................................................................. 81 Tabel 4.2 Jabatan Responden .................................................................................... 81 Tabel 4.3 Pendidikan Responden .............................................................................. 82 Tabel 4.4 Descriptive Statistics ................................................................................. 82 Tabel 4.5 Validitas kompetensi ................................................................................. 84 Tabel 4.6 Validitas Independence Threats ................................................................ 85 Tabel 4.7 Validitas Efektivitas Prosedur Pelaksanaan Audit Investigatif ................ 86 Tabel 4.8 Hasil Uji Realibilitas Variabel Kompetensi .............................................. 87 Tabel 4.9 Hasil Uji Realibilitas Variabel Independence Threats .............................. 87 Tabel 4.10 Hasil Uji Efektivitas Prosedur Pelaksanaan Audit Investigatif ................ 88 Tabel 4.11 Deskripsi Variabel Kompetensi ................................................................ 89 Tabel 4.12 Deskripsi Variabel Independence Threats ................................................ 91 Tabel 4.13 Deskripsi Variabel Efektivitas Prosedur Pelaksanaan Audit Investigatif .................................................................................................................... 93 Tabel 4.14 Uji Multikolinieritas .................................................................................. 95 Tabel 4.15 Uji Normalitas ........................................................................................... 98 Tabel 4.16 Uji Regresi Linier Berganda ..................................................................... 101
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Tabel 4.17 Corelation Coefficient ............................................................................... 102 Tabel 4.18 Uji Parsial (t-test) ...................................................................................... 103 Tabel 4.19 Simultan (F-test) . ...................................................................................... 105 Tabel 4.20 Koefisien Determinasi (X1) ...................................................................... 106 Tabel 4.21 Koefisien Determinasi (X2) ...................................................................... 107 Tabel 4.22 Koefisien Determinasi (Y) ........................................................................ 107
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DAFTAR GAMBAR
Gambar 2.1. Kerangka Pemikiran ............................................................................... 52 Gambar 2.2. Model Hipotesis ..................................................................................... 53 Gambar 4.1. Hasil Uji Heteroskedastisitas ................................................................. 97 Gambar 4.2. Hasil Uji Normalitas P-PPlot ................................................................. 100
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DAFTAR LAMPIRAN
Lampiran 1 Surat Pengantar Survey Penelitian Lampiran 2 Kuesioner Penelitian Lampiran 3 Tabulasi Data, Tabel Distribusi F dan Tabel Distribusi t Lampiran 4 Hasil Pengujian SPSS Lampiran 5 Riwayat Hidup dan Kartu Bimbingan
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