DAFTAR ISI. KATA PENGANTAR...i. UCAPAN TERIMA KASIH...ii. DAFTAR ISI...iv. DAFTAR TABEL...viii. DAFTAR GAMBAR... ix. DAFTAR LAMPIRAN

DAFTAR ISI

LEMBAR PENGESAHAN PERNYATAAN KEASLIAN NASKAH ABSTRAK ABSTRACT KATA PENGANTAR .........................................................................................i UCAPAN TERIMA KASIH ..............................................................................ii DAFTAR ISI ........................................................................................................iv DAFTAR TABEL...............................................................................................viii DAFTAR GAMBAR ........................................................................................... ix DAFTAR LAMPIRAN ....................................................................................... x BAB I PENDAHULUAN ....................................................................................1 1.1 Latar Belakang Masalah ............................................................................1 1.2 Rumusan Masalah .....................................................................................7 1.3 Tujuan Penelitian.......................................................................................8 1.4 Kegunaan Penelitian ..................................................................................8 BAB II KAJIAN PUSTAKA, KERANGKA TEORITIS DAN HIPOTESIS .........................................................................................................10 2.1 Kajian Pustaka ...........................................................................................10 2.1.1

Teori X dan Y ................................................................................10

2.1.2

Teori Penetapan Tujuan .................................................................11

2.1.3

Auditing .........................................................................................12

Dianti Wulan Suci, 2014 Pengaruh Gender Dan Tekanan Ketaatan Terhadap Audit Judgement Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

2.1.4

Jenis-Jenis Pemeriksaan ................................................................13

2.1.5

Nilai Dasar Kode Etik BPK RI......................................................14

2.1.6

Gender ...........................................................................................15 2.1.6.1 Konsep Gender ................................................................15 2.1.6.2 Pengaruh Gender terhadap Audit Judgement ..................17

2.1.7

Tekanan Ketaatan .........................................................................18 2.1.7.1 Definisi Tekanan .............................................................18 2.1.7.2 Definisi Ketaatan .............................................................18 2.1.7.3 Definisi Tekanan Ketaatan ..............................................19 2.1.7.4 Indikator Tekanan Ketaatan ............................................19 2.1.7.5 Pengaruh Tekanan Ketaatan terhadap Audit Judgement .21

2.1.8

Audit Judgement ............................................................................22

2.1.9

Penelitian Terdahulu ......................................................................23

2.2 Kerangka Pemikiran ..................................................................................24 2.3 Hipotesis ....................................................................................................29 BAB III OBJEK DAN METODE PENELITIAN ............................................30 3.1 Objek Penelitian ........................................................................................30 3.2 Metode Penelitian ......................................................................................30 3.2.1 Desain Penelitian ...........................................................................30 3.2.2 Definisi dan Operasionalisasi Variabel .........................................31 3.2.2.1 Definisi Variabel ...............................................................31 3.2.2.2 Operasional Varibel ...........................................................32 3.2.3 Populasi dan Sampel Penelitian.....................................................33 ii


3.2.3.1 Populasi Penelitian ............................................................33 3.2.3.2 Sampel Penelitian ..............................................................33 3.2.4 Teknik Pengumpulan Data ............................................................34 3.2.5 Teknik Analisis Data .....................................................................35 3.2.6 Uji Instrumen Penelitian ................................................................36 3.2.7 Rancangan Pengujian Hipotesis ....................................................39 3.2.7.1 Uji Chi ...............................................................................40 3.2.7.2 Korelasi Rank Spearman ...................................................41 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................46 4.1 Hasil Penelitian .........................................................................................46 4.1.1

Tinjauan Umum hasil Penelitian ...................................................46 4.1.1.1 Sejarah BPK RI .................................................................46 4.1.1.2 Bidang Tugas Pimpinan ....................................................53 4.1.1.3 Struktur Organisasi BPK RI Perwakilan Provinsi Jawa Barat ..................................................................................52 4.1.1.1 Sejarah BPK RI .................................................................46 4.1.1.2 Deskripsi Pelaksanaan Pemeriksaan Interim di BPK RI Perwakilan Provinsi Jawa Barat .......................................55

4.1.2

Deskripsi Responden ....................................................................55 4.1.2.1 Gambaran Umum Responden............................................56

4.1.3

Deskripsi Data Variabel Penelitian ...............................................57 4.1.3.1 Hasil Pengujian Validitas dan Reliabilitas ........................58

4.1.4

Deskripsi Data Variabel Penelitian ...............................................59 iii


4.1.4.1 Deskripsi Data Variabel X1 (Gender) ..........................................................................60 4.1.4.2 Deskripsi Data Variabel X2 (Tekanan Ketaatan) .........................................................61 4.1.4.3 Deskripsi Data Variabel Y (Audit Judgement) ...........................................................64 4.1.5

Pengujian Hipotesis .......................................................................67 4.1.5.1 Pengujian Hipotesis Pertama ...........................................67 4.1.5.2 Pengujian Hipotesis Kedua .............................................68

4.2

Pembahasan ...............................................................................................71 4.2.1 Pengaruh Gender terhadap Audit Judgement ................................71 4.2.2 Pengaruh Tekanan Ketaatan terhadap Audit Judgement ...............73

BAB V SIMPULAN DAN SARAN .................................................................... 76 5.1 Simpulan.................................................................................................... 76 5.2 Saran .......................................................................................................... 77 DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN

iv


DAFTAR TABEL

Tabel 1.1 Tabel 2.1 Tabel 3.1 Tabel 3.2 Tabel 3.3 Tabel 3.4 Tabel 3.5 Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Tabel 4.5 Tabel 4.6 Tabel 4.7 Tabel 4.8 Tabel 4.9 Tabel 4.10 Tabel 4.11 Tabel 4.12 Tabel 4.13 Tabel 4.14 Tabel 4.15

Dugaan Kasus Korupsi di BPK RI.....................................................2 Penelitian Terdahulu ..........................................................................23 Operasionalisasi Variabel ..................................................................32 Nilai Jawaban .....................................................................................35 Interpretasi Skor .................................................................................36 Kriteria Reliabilitas ............................................................................39 Kriteria Koefisien Korelasi ................................................................43 Rincian Pengiriman dan Pengembalian Kuesioner ............................56 Gambaran Umum Responden ............................................................57 Hasil Uji Validitas dan Reliabilitas Tekanan Ketaatan ......................58 Hasil Uji Validitas dan Reliabilitas Audit Judgement ........................59 Frekuensi Jawaban X1 (Gender) .........................................................60 Frekuensi Jawaban Gangguan Organisasi..........................................61 Frekuensi Jawaban Gangguan Ekstern ..............................................62 Frekuensi Jawaban X2 (Tekanan Ketaatan) .......................................63 Frekuensi Jawaban Perekayasaan Transaksi ......................................64 Frekuensi Jawaban Penentuan Tingkat Materialitas ..........................65 Frekuensi Jawaban Variabel Y(Audit Judgement) .............................66 Hasil Perhitungan Chi Square Test ....................................................67 Hasil Perhitungan Koefisien Determinasi ..........................................68 Hasil Perhitungan Korelasi Rank Spearman ......................................69 Hasil Perhitungan Koefisien Determinasi ..........................................70

v


DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran .........................................................................29 Gambar 3.1 Uji Dua Pihak Daerah Penerimaan Dan Penolakan Hipotesis .........44 Gambar 4.1 Struktur Organisasi BPK RI Perwakilan Provinsi Jawa Barat .........52

vi


DAFTAR LAMPIRAN

Lampiran A (Surat dan Formulir) ......................................................................... Lampiran B (Instrumen Penelitian) ....................................................................... Lampiran C (Hasil Penelitian) .............................................................................. Lampiran D (Daftar Riwayat Hidup) ....................................................................

vii


DAFTAR ISI. KATA PENGANTAR...i. UCAPAN TERIMA KASIH...ii. DAFTAR ISI...iv. DAFTAR TABEL...viii. DAFTAR GAMBAR... ix. DAFTAR LAMPIRAN

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