DAFTAR ISI
LEMBAR PENGESAHAN ABSTRAK KATA PENGANTAR ................................................................................................ i DAFTAR ISI ............................................................................................................. iv DAFTAR GAMBAR ................................................................................................ xi DAFTAR TABEL .................................................................................................... xii DAFTAR LAMPIRAN ............................................................................................ xv BAB I
PENDAHULUAN .................................................................................... 1
1.1
Latar Belakang Penelitian ............................................................................ 1
1.2
Rumusan Masalah ......................................................................................... 8
1.3
Maksud dan Tujuan peneliti.......................................................................... 8
1.4
Kegunaan Penelitian .................................................................................... 9
BAB II
1.4.1
Kegunaan Teoritis ............................................................................ 9
1.4.2
Kegunaan Praktis ........................................................................... 10
KAJIAN PUSTAKA, KERANGKA TEORITIS, DAN HIPOTESIS ............................................................................... 11
2.1
Kajian Pustaka ............................................................................................ 11 2.1.1
Definisi Audit, Jenis – jenis Audit, Tujuan Pemeriksaan Audit .... 16 2.1.1.1
Definisi Audit ............................................................... 11
2.1.1.2
Jenis – jenis Audit ......................................................... 12
2.1.1.3
Tujuan Pemeriksaan Audit ........................................... 14
iv
2.1.1.4 2.1.2
2.1.3
Standar Auditing ........................................................... 14
Auditor dan Jenis – jenis Auditor .................................................. 16 2.1.2.1
Penfertian Auditor ........................................................ 16
2.1.2.2
Jenis – jenis Auditor ..................................................... 17
Kompetensi Auditor, dan
Kemampuan Auditor dalam
Mendeteksi Kecurangan ............................................................... 18
2.1.4
2.1.3.1
Definisi Kompetensi Auditor ........................................ 18
2.1.3.2
Karakteristik Kompetensi Auditor ................................. 19
2.1.3.3
Komponen Kompetensi Auditor ................................... 20
Skeptisisme Professional Auditor .................................................. 23 2.1.4.1
Pengertian Skeptisisme Profesional Auditor ................ 23
2.1.4.2
Karakteristik Skeptisisme Profesional Auditor .............. 25
2.1.4.3
Unsur – Unsur Skeptisisme Profesional Auditor .......... 27
2.1.4.4
Faktor yang mempengaruhi Skeptisisme Profesional Auditor ........................................................................... 28
2.1.5
Kecurangan (fraud) ........................................................................ 28 2.1.5.1
Pengertian Kecurangan (fraud)..................................... 28
2.1.5.2
Jenis – Jenis Kecurangan (fraud) ................................... 30
2.1.5.3
Pemicu Terjadinya Kecurangan (fraud)......................... 31
2.1.5.4
Kemampuan Auditor dalam Mendeteksi Kecurangan .. 33
2.1.5.5
Elemen –Elemen penting yang Membantu Auditor dalam Mendeteksi Kecurangan ..................................... 38
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2.2
Penelitian Terdahulu .................................................................................. 40
2.3
Kerangka Pemikiran .................................................................................... 41 2.3.1
Hubungan Kompetensi Auditor Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan ..................................................... 41
2.3.2
Hubungan Skeptisisme Profesional Terhadap Kemampuan Auditor Dalam pendeteksian Kecurangan ..................................... 42
2.4 BAB III 3.1
3.2
3.3
Hipotesis ..................................................................................................... 43 METODE PENELITIAN ................................................................... 44 Metode Penelitian yang Digunakan ............................................................ 44 3.1.1
Objek Penelitian ............................................................................. 45
3.1.2
Pendekatan Penelitian .................................................................... 45
3.1.3
Model Penelitian ............................................................................ 46
3.1.4
Instrumen Penelitian ...................................................................... 47
Definisi Variabel dan Operasionalisasi Variabel ........................................ 48 3.2.1
Definisi Variabel ............................................................................ 48
3.2.2
Operasionalisasi Variabel .............................................................. 50
Populasi dan Sampel ................................................................................... 57 3.3.1
Populasi.......................................................................................... 57
3.3.2
Sampel ........................................................................................... 57
3.3.2
Teknik Sampling ............................................................................ 58
3.4
Teknik Pengumpulan Data .......................................................................... 61
3.5
Analisis Data dan Pengujian Hipotesis ....................................................... 62
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3.6
BAB IV 4.1
3.5.1
Analisis Data .................................................................................. 62
3.5.2
Uji Asumsi Klasik .......................................................................... 75
3.5.3
Uji Validitas dan Reliabilitas Instrumen ........................................ 77 3.5.3.1
Uji Validitas Instrumen .................................................. 77
3.5.3.2
Uji Reliabilitas Instrumen .............................................. 78
Rancangan Analisis dan Uji Hipotesis ........................................................ 79 3.6.1
Analisis Regresi Berganda .............................................................. 80
3.6.2
Analisis Korelasi Berganda............................................................. 81
3.6.3
Uji t (Signifikan Parsial) ................................................................ 82
3.6.4
Uji F (Uji Simultan) ....................................................................... 83
3.6.5
Analisis Koefisien Determinasi ..................................................... 85
HASIL PENELITIAN DAN PEMBAHASAN .................................. 87 Hasil Penelitian ........................................................................................... 87 4.1.1
Gambaran Umum Kantor Akuntan Publik...................................... 87 4.1.1.1
Deskripsi Responden ...................................................... 97
4.1.2 Kompetensi Auditor Pada Kantor Akuntan Publik di Kota Bandung ........................................................................................... 98 4.1.3 Skeptisisme Profesional Auditor Pada Kantor Akuntan Publik di Kota Bandung ........................................................................... 103 4.1.4 Kemampuan Auditor dalam Mendeteksi Kecurangan Pada Kantor Akuntan Publik di Kota Bandung ...................................... 115 4.2
Pembahasan............................................................................................... 128 4.2.1 Uji Validitas .................................................................................. 128
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4.2.1.1
Uji Validitas Kompetensi Auditor (X1) ........................ 128
4.2.1.2
Uji Validitas Skeptisisme Profesional Auditor (X2) ..... 129
4.2.1.3
Uji
Validitas
Kemampuan
Auditor
dalam
Mendeteksi Kecurangan (Y) ......................................... 130 4.2.2 Uji Reliabilitas .............................................................................. 130 4.2.2.1
Uji Reliabilitas Kompetensi Auditor (X1) .................... 131
4.2.2.2
Uji Reliabilitas Skeptisisme Profesional Auditor (X2) . 131
4.2.2.3
Uji
Reliabilitas
Kemampuan
Auditor
dalam
Mendeteksi Kecurangan (Y) ......................................... 132 4.2.3.1
Analisis Kompetensi Auditor Pada Kantor Akuntan Publik di Kota Bandung ............................................... 133
4.2.3.2
Analisis Skeptisisme Profesional Auditor Pada Kantor Akuntan Publik di Kota Bandung ................................. 137
4.2.3.3
Analisis Kemampuan Auditor dalam Mendeteksi Kecurangan Pada Kantor Akuntan Publik di Kota Bandung ........................................................................ 141
4.2.4
4.2.5
Uji Asumsi Klasik ......................................................................... 145 4.2.4.1
Uji Normalitas .............................................................. 145
4.2.4.2
Uji Multikolinieritas ..................................................... 146
4.2.4.3
Uji Heterokedastisitas ................................................... 147
Pengujian Hipotesis ...................................................................... 148 4.2.5.1
Analisis Korelasi Berganda .......................................... 149
4.2.5.2
Analisis Regresi Linier Berganda ................................. 150
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4.2.5.3 4.2.6
Koefisien Determinasi .................................................. 152
Pengujian Signifikansi .................................................................. 154 4.2.6.1
Analisis
Pengaruh
Skeptisisme
Kompetensi
Profesional
Auditor
Auditor
dan
Terhadap
Kemampuan auditor dalam mendeteksi kecurangan Secara Simultan ............................................................ 155 4.2.6.2
Analisis
Pengaruh
Skeptisisme
Kompetensi
Profesional
Auditor
Auditor
dan
Terhadap
Kemampuan auditor dalam mendeteksi kecurangan Secara parsial ................................................................ 156 BAB V
KESIMPULAN DAN SARAN .......................................................... 160
5.1
Kesimpulan ............................................................................................... 160
5.2
Saran ......................................................................................................... 161
DAFTAR PUSTAKA LAMPIRAN
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DAFTAR GAMBAR
Gambar 2.1 Segitiga kecurangan ............................................................................... 32 Gambar 2.2 Bagan Kerangka Pemikiran ................................................................... 42 Gambar 3.1 Diagram Struktur Penelitian .................................................................. 45 Gambar 3.2 Proses Penelitian ................................................................................... 86
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DAFTAR TABEL
Tabel 1.1 Fenomena Kegagalan Auditor Independen pada Kantor Akuntan publik .. 4 Tabel 2.2 Perbedaan dengan Penelitian Terdahulu .................................................... 40 Tabel 3.1 Operasionalisasi Variabel Kompetensi Auditor (X₁) ............................... 52 Tabel 3.2 Operasionalisasi Variabel Skeptisisme Profesional Auditor (X₂) ............ 53 Tabel 3.3 Operasionalisasi Variabel Kemampuan Auditor dalam Mendeteksi kecuragan (Y) ............................................................................................................ 55 Tabel 3.4 Populasi Auditor ........................................................................................ 58 Tabel 3.5 Ukuran sampel .......................................................................................... 60 Tabel 3.6 Bobot Penilaian Kuesioner ......................................................................... 63 Tabel 3.7 Kriteria Variabel Kompetensi Auditor ...................................................... 64 Tabel 3.8 Kriteria Dimensi Pendidikan..................................................................... 65 Tabel 3.9 Kriteria Dimensi Pengetahuan ................................................................... 65 Tabel 3.10 Kriteria Dimensi Pelatihan ...................................................................... 66 Tabel 3.11 Kriteria Variabel Skeptisisme Profesional Auditor ................................. 66 Tabel 3.12 Kriteria Dimensi pikiran selalu bertanya (Questioning Mind) .................. 67 Tabel 3.13 Kriteria Dimensi suspensi pada penilaian (Suspension on Judgement) ..... 68 Tabel 3.14 Kriteria Dimensi pencarian pengetahuan (Search for Knowledge)............ 68 Tabel 3.15 Kriteria Dimensi adalah pemahaman interpersonal (Interprsonal Understanding) ........................................................................................................... 69
Tabel 3.16 Kriteria Dimensi percaya diri (Self Confidence) ....................................... 69 Tabel 3.17 Kriteria Dimensi penentuan sendiri (Self Determination) ......................... 70
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Tabel 3.18 Kriteria variabel Kemampuan auditor dalam mendeteksi kecurangan (Y) ............................................................................................................................. 70 Tabel 3.19 Kriteria Dimensi Pengujian pengendalian intern ..................................... 71 Tabel 3.20 Kriteria Dimensi dengan audit keuangan atau audit operasional .......... 71 Tabel 3.21 Kriteria Dimensi mengumpulkan informasi data intelijen dengan teknik elisitasi terhadap gaya hidup dan kebiasaan pribadi ....................................... 72 Tabel 3.22 Kriteria Dimensi Penggunaan prinsip pengecualian (exception) dalam pengendalian dan prosedur ........................................................................................ 73 Tabel 3.23 Kriteria Dimensi Dilakukan kaji ulang terhadap penyimpangan dalam kinerja operasi ............................................................................................................ 74 Tabel 3.24 Kriteria Dimensi pendekatan reaktif ...................................................... 74 Tabel 3.25 Pedoman untuk Memberikan Interpretasi Koefisien Korelasi ................ 81 Tabel 4.1 Deskripsi Responden................................................................................. 86 Tabel 4.2 Distribusi Tanggapan Responden Mengenai Pendidikan .......................... 99 Tabel 4.3 Distribusi Tanggapan Responden Mengenai Pengetahuan ...................... 100 Tabel 4.4 Distribusi Tanggapan Responden Mengenai Pelatihan ........................... 101 Tabel 4.5 Distribusi Tanggapan Responden Mengenai Pikiran Selalu Bertanya (Questioning Mind) ................................................................................ 104 Tabel 4.6 Distribusi Tanggapan Responden Mengenai Suspensi Pada Penilaian (Suspension On Judgement) ................................................................... 106 Tabel 4.7 Distribusi Tanggapan Responden Mengenai Pencarian Pengetahuan (Search For Knowledge) ........................................................................ 108
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Tabel 4.8 Distribusi Tanggapan Responden Mengenai Pemahaman Interpersonal (Interpersonal Understanding) ............................................................... 110 Tabel 4.9 Distribusi Tanggapan Responden Mengenai Percaya Diri (Self Confidence) ............................................................................................. 111 Tabel 4.10 Distribusi Tanggapan Responden Mengenai Penentuan Sendiri (Self Determination) ....................................................................................... 113 Tabel 4.11 Distribusi Tanggapan Responden Mengenai Pengujian Pengendalian Intern........................................................................................................ 116 Tabel 4.12 Distribusi Tanggapan Responden Mengenai Audit Keuangan Atau Audit Operasional .................................................................................... 118 Tabel 4.13 Distribusi Tanggapan Responden Mengenai Pengumpulan Informasi Data Intelijen Dengan Teknik Elisitasi Terhadap Gaya Hidup dan Kebiasaan Pribadi .................................................................................... 120 Tabel 4.14 Distribusi Tanggapan Responden Mengenai Penggunaan Prinsip Pengecualian (Exception) Dalam Pengendalian dan Prosedur ................ 123 Tabel 4.15 Distribusi Tanggapan Responden Mengenai Dilakukan Kaji Ulang Terhadap Penyimpangan Dalam Kinerja Operasi ................................... 126 Tabel 4.16 Distribusi Tanggapan Responden Mengenai Pendekatan Reaktif ......... 127 Tabel 4.17 Hasil Uji Validitas Kuesioner Kompetensi Auditor .............................. 129 Tabel 4.18 Hasil Uji Validitas Kuesioner Skeptisisme Profesional Auditor ........... 129 Tabel 4.19 Hasil Uji Validitas Kuesioner Kemampuan Auditor Mendeteksi Kecurangan .............................................................................................. 130 Tabel 4.20 Hasil Uji Reliabilitas Kuesioner Kompetensi Auditor.......................... 131
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Tabel 4.21 Hasil Uji Reliabilitas Kuesioner Skeptisisme Profesional Auditor ....... 132 Tabel 4.22 Hasil Uji Reliabilitas Kuesioner Kemampuan Auditor Mendeteksi Kecurangan .............................................................................................. 133 Tabel 4.23 Tabulasi Skor Jawaban Responden Mengenai Kompetensi Auditor Pada Kantor Akuntan Publik Di Kota Bandung ...................................... 134 Tabel 4.24 Tabulasi Skor Jawaban Responden Mengenai Skeptisisme Profesional Auditor Pada Kantor Akuntan Publik Di Kota Bandung ........................ 138 Tabel 4.25 Tabulasi Skor Jawaban Responden Mengenai Kemampuan auditor dalam mendeteksi kecurangan pada Kantor Akuntan Publik Di Kota Bandung ................................................................................................... 142 Tabel 4.26 Hasil Pengujian Asumsi Normalitas ...................................................... 146 Tabel 4.27 Hasil Pengujian Asumsi Multikolinieritas ............................................. 147 Tabel 4.28 Pengujian Asumsi Heteroskedastisitas .................................................. 148 Tabel 4.29 Korelasi Berganda antara Kompetensi Auditor dan Skeptisisme Profesional Auditor Secara Simultan dengan Kemampuan Auditor dalam Mendeteksi Kecurangan ............................................................... 149 Tabel 4.30 Hasil Analisis Regresi ............................................................................ 150 Tabel 4.31 Koefisien Determinasi............................................................................ 152 Tabel 4.32 Koefisien Determinasi Parsial ................................................................ 154 Tabel 4.33 Anova Untuk Uji Simultan (Uji F) ........................................................ 155 Tabel 4.34 Uji Parsial (Uji t) ................................................................................... 157
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DAFTAR LAMPIRAN
Lampiran 1
Curriculum Vitae
Lampiran 2
Kuesioner
Lampiran 3
Surat Keterangan Tugas Membimbing Skripsi
Lampiran 4
Surat Keterangan Penelitian di Kantor Akuntan Publik
Lampiran 5
Kartu Perkembangan Bimbingan Skripsi
Lampiran 6
Surat Keterangan Telah Mengikuti Seminar Usulan Penelitian
Lampiran 7 ` Lembar Persetujuan Perbaikan Seminar Usulan Penelitian Lampiran 8
Uji Validitas dan Reliabilitas Kompetensi Auditor
Lampiran 9
Uji Validitas dan Reliabilitas Skeptisisme Profesional Auditor
Lampiran 10 Uji Validitas dan Reliabilitas Kemampuan Auditor dalam Mendeteksi Kecurangan Lampiran 11 Regresi dan Uji Normalitas
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