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DAFTAR ISI

HALAMAN JUDUL............................................................................................................. i PERSETUJUAN SKRIPSI ................................................................................................... ii PERNYATAAN ORISINALITAS ....................................................................................... iii ABSTACT .............................................................................................................................. iv ABSTRAK ............................................................................................................................ v MOTTO................................................................................................................................. vi KATA PENGANTAR .......................................................................................................... vii DAFTAR ISI ......................................................................................................................... ix DAFTAR TABEL ................................................................................................................. xiv DAFTAR GAMBAR ............................................................................................................ xvii DAFTAR LAMPIRAN ......................................................................................................... xviii

BAB I : PENDAHULUAN.................................................................................................. 1 1.1 Latar Belakang .................................................................................................. 1 1.2 Identifikasi Masalah .......................................................................................... 8 1.3 Tujuan Penelitian .............................................................................................. 8 1.4 Kegunaan Penelitian.......................................................................................... 9 1.5 Sistematika Penelitian ....................................................................................... 9

BAB II : TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS ......................................................................................................... 11 2.1 Tinjauan Pustaka ............................................................................................... 11 2.1.1 Pengertian Auditing ................................................................................ 11 2.1.2 Standar Audit .......................................................................................... 12 2.1.2.1 Standar Umum ............................................................................ 12 2.1.2.2 Standar Pekerjaan Lapangan ....................................................... 13

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2.1.2.3 Standar Pelaporan ....................................................................... 13 2.1.3 Tujuan Audit ........................................................................................... 14 2.1.4 Jenis Audit............................................................................................... 14 2.1.5 Jasa Akuntan Publik ................................................................................ 16 2.1.6 Aturan Etika Profesi Akuntan Publik...................................................... 16 2.1.6.1 Atuan Etika Profesi Akuntan Publik (IAI, 20000.120000.6) ...................................................................................... 16 2.1.6.2 Aturan Etika Kompartemen Akuntan Publik .............................. 17 2.1.7 Kode Etik Auditor ................................................................................... 21 2.1.8 Jenis Auditor ........................................................................................... 25 2.1.9 Pengertian Opini Audit ........................................................................... 27 2.1.10 Jenis – Jenis Opini Audit....................................................................... 27 2.1.10.1 Opini Wajar Tanpa Pengecualian (unqualifed Opinion)........... 27 2.1.10.2 Opini Wajar Tanpa Pengecualian dengan Paragraf Penelasan (modified unqalified opinion) .................................. 28 2.1.10.3 Opini Wajar Dengan Pengecualian (Qualified Opinion) .......... 29 2.1.10.4 Opini Tidak Wajar (Adverse Opinion) ...................................... 30 2.1.10.5 Opini Tidak Memberikan Pendapat (Disclaimer of opinion) ................................................................... 30 2.1.11 Tahap-tahap Opini Audit....................................................................... 30 2.1.12 Faktor – Faktor yang Mempengaruhi Pemberian Opini Audit ............. 31 2.1.12.1 Pengertian Independensi ........................................................... 31 2.1.12.1.1 Faktor-Faktor yang Mempengaruhi Indpendensi Auditor ........................................................................... 35 2.1.12.2 Pengetian Kompetensi ............................................................... 36 2.1.12.2.1 Faktor-Faktor yang Mempengaruhi Kompetensi............ 39 2.1.12.3 Pengertian Integritas........................................................................... 42 2.1.12.4 Prinsip Integritas ................................................................................ 43 2.2 Kerangka Pemikiran .......................................................................................... 44


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2.3 Penelitain Terdahulu .......................................................................................... 48 2.4 Hipotesis ............................................................................................................. 51 2.4.1 Pengaruh Independensi Terhadap Pemberian Opini Audit. ..................... 52 2.4.2 Pengaruh Kompetensi Terhadap Pemberian Opini Audit ........................ 52 2.4.3 Pengaruh Integritas Terhadap Pemberian Opini Audit ............................ 54

BAB III : METODE PENELITIAN .................................................................................. 56 3.1 Objek dan Metode Penelitian yang digunakan.................................................. 56 3.1.1 Objek Penelitian ....................................................................................... 56 3.1.2 Metode Penelitian..................................................................................... 56 3.2 Defini dan Pengukuran Variabel Penelitian ...................................................... 57 3.2.1 Variabel Dependen ................................................................................... 58 3.2.2 Variabel Independen ................................................................................ 58 3.2.2.1 Independensi ............................................................................... 58 3.2.2.1.1 Lama Hubungan dengan Klien .......................................... 59 3.2.2.1.2 Tekanan dari Klien ............................................................. 59 3.2.2.1.3 Telaah dari Rekan Auditor ................................................. 59 3.2.2.1.4 Jasa Non Audit ................................................................... 59 3.2.2.2 Kompetensi ................................................................................. 60 3.2.2.2.1 Pengetahuan ....................................................................... 60 3.2.2.2.2 Pengalaman ........................................................................ 60 3.2.2.3 Integritas ...................................................................................... 60 3.3 Sumber dan Teknik Pengumpulan Data............................................................ 63 3.3.1 Sumber Data ............................................................................................. 63 3.3.2 Teknik Pengumpulan Data ....................................................................... 63 3.4 Populasi dan Sempel ......................................................................................... 64 3.4.1 Populasi .................................................................................................... 64 3.4.2 Sampel ...................................................................................................... 66 3.5 Pengujian Instrumen Penelitian......................................................................... 67


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3.5.1 Uji Valibitas dan Reabilitas Data ............................................................. 69 3.5.2 Uji Realibilitas ......................................................................................... 70 3.5.3 Statistik Deskriptif ................................................................................... 70 3.5.4 Uji Asumsi Klasik .................................................................................... 75 3.5.4.1 Uji Normalitas ............................................................................. 75 3.5.4.2 Uji Multikolinieritas .................................................................... 76 3.5.4.3 Uji Heteroskesdastisitas .............................................................. 77 3.5.5 Metode Analisis Data ............................................................................... 78 3.6 Pengujian Hipotesis ..................................................................................... 78

BAB IV : HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Unit Analisis .................................................................................... 81 4.1.1 Karakteristik Responden .......................................................................... 83 4.2 Analisis Hasil Penelitian ................................................................................... 85 4.2.1 Deskripsi Karakteristik Responden .......................................................... 85 4.2.2 Uji Instrumen Penelitian .......................................................................... 87 4.2.2.1 Uji Validitas Instrumen ............................................................... 87 4.2.2.2 Uji Reliabilitas Instrumen ........................................................... 90 4.2.3 Analisis Deskriptif Independensi ............................................................. 93 4.2.4 Analisis Deskrptif Kompetensi ................................................................ 99 4.2.5 Analisis Deskriptif Integritas ................................................................... 102 4.2.6 Analisis Deskriptif Pemberian Opini Audit ............................................. 107 4.2.7 Pengujian Hipotesis .................................................................................. 113 4.2.7.1 Uji Asumsi Klasik ....................................................................... 113 4.2.7.2 Analisis Korelasi Berganda ......................................................... 117 4.2.7.3 Analisis Regersi Linier Berganda ............................................... 118 4.2.7.4 Uji Simultan ................................................................................ 119 4.2.7.5 Koefsien Determinasi .................................................................. 121 4.2.7.6 Uji Parsial .................................................................................... 123


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4.3 Pembahasan ....................................................................................................... 126 4.3.1 Pengaruh Independensi Terhadap Pemberian Opini Audit ...................... 126 4.3.2 Pengaruh Kompetensi Terhadap Pemberian Opini Audit ........................ 127 4.3.3 Pengaruh Integritas Terhadap Pemberian Opini Audit...................... ...... 128

BAB V : KESIMPULAN DAN SARAN ............................................................................ 131 5.1 Kesimpulan ....................................................................................................... 131 5.2 Saran.................................................................................................................. 132 DAFTAR PUSTAKA LAMPIRAN


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DAFTAR TABEL

Tabel 2.1 Penelitian Terdahulu ........................................................................................... 50 Tabel 3.1 Oprasionalisasi Variabel Penelitian .................................................................... 61 Tabel 3.2 Nama Kantor Akuntan Publik dan Alamat ......................................................... 65 Tabel 3.3 Penlilaian Skor Pernyataan ................................................................................. 67 Tabel 3.4 Nomor Dari Setiap Jenis Pernyataan .................................................................. 69 Tabel 3.5 Pedoman Penilaian Independensi Auditor pada Kantor Akuntan Publik di Kota Bandung .................................................................................................. 72 Tabel 3.6 Pedoman Penilaian Kompetensi Auditor pada Kantor Akuntan Publik di Kota Bandung .................................................................................................. 73 Tabel 3.7 Pedoman Penilaian Integritas Auditor pada Kantor Akuntan Publik di Kota Bandung .................................................................................................. 74 Tabel 3.8 Pedoman Penilaian Pemberian Opini Auditor pada Kantor Akuntan Publik di Kota Bandung ...................................................................................... 74 Tabel 4.1 Nama Kantor Akuntan Publik dan Alamat ......................................................... 81 Tabel 4.2 Penyebaran Kuesioner pada KAP Kota Bandung ............................................... 84 Tabel 4.3 Rincian Pengiriman dan Pengembalian Kuesioner ............................................. 85 Tabel 4.4 Distribusi Responden Berdasarkan Jenis Kelamin ............................................. 85 Tabel 4.5 Distribusi Responden Berdasarkan Pendidikan Terakhir ................................... 86 Tabel 4.6 Distribusi Responden Berdasarkan Posisi........................................................... 87 Tabel 4.7 Hasil Uji Validitas Kuesioner Independensi ....................................................... 88 Tabel 4.8 Hasil Uji Validitas Kuesioner Kompetensi ......................................................... 88 Tabel 4.9 Hasil Uji Validitas Kuesioner Integritas ............................................................. 89 Tabel 4.10 Hasil Uji Validitas Kuesioner Pemberian Opini Audit ..................................... 90 Tabel 4.11 Hasil Uji Realibilitas Kuesioner Independensi ................................................... 91 Tabel 4.12 Hasil Uji Realibilitas Kuesioner Kompetensi ..................................................... 92 Tabel 4.13 Hasil Uji Realibilitas Kuesioner Integritas ......................................................... 92


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Tabel 4.14 Hasil Uji Realibilitas Kuesioner Pemberian Opini Audit ................................... 93 Tabel 4.15 Distribusi Tanggapan Responden Mengenai Lama Hubungan Klien ................. 94 Tabel 4.16 Distribusi Tanggapan Responden Mengenai Tekanan Dari Klien...................... 95 Tabel 4.17 Distribusi Tanggapan Responden Mengenai Telaah Dari Rekan ....................... 95 Tabel 4.18 Distribusi Tanggapan Responden Mengenai Jasa Non Audit ............................. 96 Tabel 4.19 Pedoman Penilaian Independensi........................................................................ 98 Tabel 4.20 Rekapitulasi Jumlah Skor Jawaban Responden Mengenai Independensi Auditor ................................................................................................................ 98 Tabel 4.21 Distribusi Tanggapan Responden Mengenai Pengetahuan ................................. 99 Tabel 4.22 Distribusi Tanggapan Responden Mengenai Pengalaman .................................. 100 Tabel 4.23 Pedoman Penilaian Kompetensi.......................................................................... 101 Tabel 4.24 Rekapitulasi Jumlah Skor Jawaban Responden Mengenai Kompetensi ............ 102 Tabel 4.25 Distribusi Tanggapan Responden Mengenai Kejujuran ..................................... 103 Tabel 4.26 Distribusi Tanggapan Responden Mengenai Keberanian ................................... 103 Tabel 4.27 Distribusi Tanggapan Responden Mengenai Sikap Bijaksana ........................... 104 Tabel 4.28 Distribusi Tanggapan Responden Mengenai Tanggungjawab............................ 105 Tabel 4.29 Pedoman Penilaian Integritas .............................................................................. 106 Tabel 4.30 Rekapitulasi Jumlah Skor Jawaban Responden Mengenai Integritas ................. 106 Tabel 4.31 Distribusi Tanggapan Responden Mengenai Respon Yang Benar ..................... 108 Tabel 4.32 Distribusi Tanggapan Responden Mengenai Kualitas Keputusan ...................... 108 Tabel 4.33 Distribusi Tanggapan Responden Mengenai Kompleksitas Atau Kerumitan Pekerjaan ........................................................................................... 109 Tabel 4.34 Distribusi Tanggapan Responden Mengenai Melaksanakan Standar ................. 110 Tabel 4.35 Distribusi Tanggapan Responden Mengenai Kepatuhan Terhadap Etika .......... 111 Tabel 4.36 Pedoman Penilaian Pemberian Opini Audit........................................................ 112 Tabel 4.37 Rekapitulasi Jumlah Skor Jawaban Responden Mengenai Pemberian Opini Audit .......................................................................................................... 112 Tabel 4.38 Hasil Pengujian Asumsi Normalitas ................................................................... 114 Tabel 4.39 Hasil Pengujian Asumsi Multikolinieritas .......................................................... 116


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Tabel 4.40 Hasil Pengujian Asumsi Heteroskedastisitas ..................................................... 117 Tabel 4.41 Korelasi Berganda Antara Independensi, Kompetensi, Integritas Auditor Secara Simultan Dengan Pemberian Opini Audit ............................................... 118 Tabel 4.42 Hasil Analisis Regresi ......................................................................................... 118 Tabel 4.43 Tabel Anova Untuk Pengujian Secara Simultan ................................................. 120 Tabel 4.44 Koefisien Determinasi......................................................................................... 121 Tabel 4.45 Koefisen Determinasi Parsial .............................................................................. 122 Tabel 4.46 Uji Parsial (Uji t) ................................................................................................. 123


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DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran ......................................................................................... 48 Gambar 4.1 Grafik normal p-plot (asumsi normalitas) ........................................................ 115


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DAFTAR LAMPIRAN

Lampiran 1 : Surat Kesediaan Membimbing Skripsi Lampiran 2 : Surat Keterangan Survey Lampiran 3 : Kuesioner Lampiran 4 : Hasil Penyebaran Kuisioner Lampiran 5 : Data Interval Lampiran 6 : Output Data Validitas dan Reliabilitas Lampiran 7 : Output Data Regresi Berganda


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