DAFTAR ISI
HALAMAN JUDUL ........................................................................................................ i PERSETUJUAN SKRIPSI UNTUK DISIDANGKAN ..................................................ii SURAT PERNYATAAN ...............................................................................................iii MOTTO .......................................................................................................................... vi KATA PENGANTAR ...................................................................................................vii DAFTAR ISI.................................................................................................................... x DAFTAR TABEL.........................................................................................................xiii DAFTAR GAMBAR ..................................................................................................... xv DAFTAR LAMPIRAN ................................................................................................. xvi
BAB I : PENDAHULUAN .............................................................................................. 1 1.1 Latar Belakang ............................................................................................ 1 1.2 Identifikasi Masalah.................................................................................... 6 1.3 Tujuan Penelitian ........................................................................................ 7 1.4 Kegunaan Penelitian ................................................................................... 7 1.4.1
Kegunaan Teoritis.......................................................................... 7
1.4.2
Kegunaan Praktis ........................................................................... 8
1.5 Sistematika Penulisan ................................................................................. 8
BAB II : TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS ... 10 2.1 Landasan Teori ......................................................................................... 10 2.1.1
Pengertian Auditing ..................................................................... 10
2.1.2
Auditor Pemerintah...................................................................... 11
2.1.3
Pengertian Etik dan Kode Etik .................................................... 12
2.1.4
Perlunya Kode Etik Bagi Profesi ................................................. 13
2.1.5
Aparat Pengawas Intern Pemerintah (APIP) ............................... 13
2.1.6
Landasan Hukum ......................................................................... 15
2.1.7
Kode Etik APIP ........................................................................... 16
2.1.8
Pengalaman Kerja Auditor .......................................................... 21 x
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2.1.9
Continuing Professional Development (CPD)............................. 22
2.1.10 Kualitas Audit .............................................................................. 23 2.2 Penelitian Terdahulu ................................................................................. 24 2.3 Kerangka Pemikiran ................................................................................. 27 2.4 Hipotesis ................................................................................................... 30
BAB III : METODE PENELITIAN .............................................................................. 33 3.1 Objek Penelitian dan Metode Penelitian ................................................... 33 3.1.1
Objek Penelitian .......................................................................... 33
3.1.2
Metode Penelitian ........................................................................ 33
3.2 Definisi dan Pengukuran Variabel Penelitian ........................................... 34 3.3 Sumber dan Teknik Pengumpulan Data ................................................... 37 3.3.1
Sumber Penelitian ........................................................................ 37
3.3.2
Teknik Pengumpulan Data .......................................................... 38
3.4 Populasi dan Sampel ................................................................................. 38 3.4.1
Populasi ....................................................................................... 38
3.4.2
Sampel ......................................................................................... 38
3.5 Pengujian Instrumen Penelitian ................................................................ 40 3.5.1
Uji Validitas ................................................................................. 40
3.5.2
Uji Realibilitas ............................................................................. 41
3.5.3
Teknik Analisis Data ................................................................... 41
3.5.4
Metode Transformasi Data .......................................................... 46
3.6 Pengujian Hipotesis .................................................................................. 47 3.6.1
Analisis Regresi Linier Berganda ................................................ 47
3.6.2
Uji Asumsi Klasik........................................................................ 48
3.6.3
Uji Simultan (Uji F) ..................................................................... 49
3.6.4
Uji Parsial (Uji t) ......................................................................... 50
BAB IV : HASIL PENELITIAN DAN PEMBAHASAN ............................................. 52 4.1 Gambaran Unit Analisis ........................................................................... 52 4.1.1
Karakteristik Responden.............................................................. 52
4.2 Analisis Hasil Penelitian ........................................................................... 55 xi
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4.2.1
Hasil Uji Instrumen Penelitian..................................................... 56
4.2.2
Analisis Deskriptif Tanggapan Responden.................................. 60
4.3 Analisis Pengujian Hipotesis .................................................................... 84 4.3.1
Uji Asumsi Klasik........................................................................ 85
4.3.2
Persamaan Regresi Linier Berganda ............................................ 89
4.3.3
Analisis Koefisien Korelasi ......................................................... 90
4.3.4
Analisis Koefisien Determinasi ................................................... 91
4.3.5
Pengujian Hipotesis Simultan (Uji-F).......................................... 93
4.3.6
Pengujian Hipotesis Parsial (Uji-t) .............................................. 93
4.4 Pembahasan .............................................................................................. 98 4.4.1
Pengaruh Kode Etik Terhadap Kualitas Audit ............................ 98
4.4.2
Pengaruh Pengalaman Kerja Auditor Terhadap Kualitas Audit .. 99
4.4.3
Pengaruh Continuing Professional Development Terhadap Kualitas Audit ............................................................................ 100
BAB V : KESIMPULAN DAN SARAN .................................................................... 101 5.1 Kesimpulan ............................................................................................. 101 5.2 Saran ....................................................................................................... 102
DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL Tabel 2.1 : Tabel 3.1 : Tabel 3.2 : Tabel 3.3 : Tabel 3.4 : Tabel 3.5 : Tabel 3.6 : 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 : Tabel 4.16 : Tabel 4.17 : Tabel 4.18 : Tabel 4.19 : Tabel 4.20 : Tabel 4.21 : Tabel 4.22 : Tabel 4.23 : Tabel 4.24 : Tabel 4.25 : Tabel 4.26 : Tabel 4.27 : Tabel 4.28 :
Penelitian Terdahulu ............................................................................... 24 Operasional Variabel .............................................................................. 36 Kriteria Jawaban dan Skoring Penilaian Responden .............................. 42 Pengelompokan Nilai Jawaban Responden Mengenai Kode Etik .......... 43 Pengelompokan Nilai Jawaban Responden Mengenai Pengalaman Kerja Auditor .......................................................................................... 44 Pengelompokan Nilai Jawaban Responden Mengenai Continuing Professional Development ...................................................................... 45 Pengelompokan Nilai Jawaban Responden Mengenai Kualitas Audit ... 46 Rincian Pengiriman dan Pengembalian Kuesioner ................................. 53 Jenis Kelamin Responden ....................................................................... 53 Usia ........................................................................................................ 54 Tingkat Pendidikan ................................................................................. 54 Tingkat Jabatan ....................................................................................... 54 Masa Kerja Responden ........................................................................... 55 Rekapitulasi Hasil Uji Validitas Variabel Kode Etik (X1) ...................... 56 Rekapitulasi Hasil Uji Validitas Variabel Pengalaman Kerja Auditor (X2) ......................................................................................................... 57 Rekapitulasi Hasil Uji Validitas Variabel Continuing Professional Development (X3) ................................................................................... 57 Rekapitulasi Hasil Uji Validitas Variabel Kualitas Audit (Y) ............... 58 Hasil Uji Reliabilitas Kuesioner Kode Etik ........................................... 58 Hasil Uji Reliabilitas Kuesioner Pengalaman Kerja Auditor ................. 59 Hasil Uji Reliabilitas Kuesioner Continuing Professional Development .......................................................................................... 59 Hasil Uji Reliabilitas Kuesioner Kualitas Audit .................................... 60 Distribusi Tanggapan Responden Mengenai kejujuran ......................... 61 Distribusi Tanggapan Responden Mengenai Keberanian Auditor ......... 62 Distribusi Tanggapan Responden Mengenai Sikap Bijaksana Auditor . 63 Distribusi Tanggapan Responden Mengenai Tanggung Jawab Auditor .................................................................................................... 63 Distribusi Tanggapan Responden Mengenai Bebas Dari Benturan Kepentingan ........................................................................................... 64 Distribusi Tanggapan Responden Mengenai Pengungkapan kondisi sesuai fakta ........................................................................................... 65 Distribusi Tanggapan Responden Mengenai Kehati-hatian atas Informasi yang Diperoleh ....................................................................... 66 Distribusi Tanggapan Responden Mengenai Penggunaan dan Pengungkapan Informasi ........................................................................ 66 Distribusi Tanggapan Responden Mengenai Mutu Personal .................. 67 Distribusi Tanggapan Responden Mengenai Pengetahuan Umum ......... 68 Distribusi Tanggapan Responden Mengenai Keahlian Khusus ............. 69 Pedoman Kategorisasi Kode Etik ........................................................... 70 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Kode Etik ................................................................................. 70 Distribusi Tanggapan Responden Mengenai Lamanya Bekerja Sebagai Auditor ...................................................................................... 72 xiii
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Tabel 4.29 : Tabel 4.30 : Tabel 4.31 : Tabel 4.32 : Tabel 4.33 : Tabel 4.34 : Tabel 4.35 : Tabel 4.36 : Tabel 4.37 : Tabel 4.38 : Tabel 4.39 : Tabel 4.40 : Tabel 4.41 : Tabel 4.42 : Tabel 4.43 : Tabel 4.44 : Tabel 4.45 : Tabel 4.46 : Tabel 4.47 : Tabel 4.48 :
Distribusi Tanggapan Responden Mengenai Banyaknya Tugas Pemeriksaan ............................................................................................ 73 Pedoman Kategorisasi Pengalaman Kerja Auditor ................................ 74 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Pengalaman Kerja Auditor (X2) ............................................... 74 Distribusi Tanggapan Responden Mengenai Intensitas Mengikuti Program Pelatihan dan Edukasi yang Diadakan Instansi ........................ 76 Distribusi Tanggapan Responden Mengenai Hasil Audit Setelah Mengikuti Program Pelatihan dan Edukasi............................................. 77 Distribusi Tanggapan Responden Mengenai Seminar yang diikuti ........ 78 Pedoman Kategorisasi Continuing Professional Development .............. 79 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Continuing Professional Developmen (X3) .............................. 79 Distribusi Tanggapan Responden Mengenai Kesesuaian Pemeriksaan dengan Standar Audit ........................................................ 81 Distribusi Tanggapan Responden Mengenai Kualitas laporan hasil pemeriksaan .................................................................................... 82 Pedoman Kategorisasi Kualitas Audit .................................................... 83 Skor Jawaban Responden Terhadap Item-item Pernyataan Pada Variabel Kualitas Audit (Y) ................................................................... 83 Hasil Pengujian Asumsi Normalitas ...................................................... 85 Hasil Uji Multikolinearitas .................................................................... 87 Hasil Analisis Regresi ............................................................................. 89 Hasil Estimasi Koefisien Korelasi .......................................................... 90 Koefisien Korelasi dan Taksirannya ....................................................... 91 Hasil Koefisien Determinasi ................................................................... 92 Tabel Anova Untuk Pengujian Secara Simultan ..................................... 93 Hasil Pengujian Hipotesis Uji-t .............................................................. 94
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DAFTAR GAMBAR Gambar 2.1 : Gambar 4.1 : Gambar 4.2 : Gambar 4.3: Gambar 4.4 : Gambar 4.5 : Gambar 4.6 : Gambar 4.7 : Gambar 4.8 : Gambar 4.9 :
Kerangka Pemikiran ............................................................................... 30 Rentang Skor Tanggapan Responden Variabel Kode Etik ..................... 71 Rentang Skor Tanggapan Responden Variabel Pengalaman Kerja Auditor .................................................................................................... 75 Rentang Skor Tanggapan Responden Variabel Continuing Professional Development ...................................................................... 80 Rentang Skor Tanggapan Responden Variabel Kualitas Audit .............. 84 Hasil Uji Normalitas ............................................................................... 86 Hasil Uji Heteroskedastisitas .................................................................. 88 Kurva Uji-t Variabel Kode Etik ............................................................ 95 Kurva Uji-t Variabel Pengalaman Kerja Auditor ................................... 96 Kurva Uji-t Variabel Continuing Professional Development ................. 97
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DAFTAR LAMPIRAN
Lampiran A Surat Kesediaan Membimbing Skripsi Lampiran B Surat Keterangan Survey Lampiran C Kuesioner Lampiran D Tabulasi Data Lampiran E Hasil Output SPSS
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