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Baotham, Sumintorn, (2007), “Effects of professionalism on audit quality and self image of CPAs in Thailand”. International Journal of Business Strategy, Source Volume: 7 Source Issue: 2 BPK RI, (2008), Panduan Manajemen Pemeriksaan 2008, BPK RI, Jakarta Brown, Helen, (2003), The Effect of Engagement Risk and Experience in Auditor Client Negotiation. Journal of Accounting, Wisconsin, Madison. Caroline, Damanik, (2010), Demokrat Nilai BPK Tak Kredibel, Kompas, www. http://nasional.kompas.com/read/2010/02/08/13471435/Demokrat.Nilai.BPK. Tak.Kredibel Carpenter, T., C. Durtschi and L.M. Gaynor, (2002), The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection, Working paper. Elfarini, (2007), Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada KAP Di JawaTengah), Universitas Negeri Semarang Fakultas Ekonomi Universitas Pasundan, (2012), Pedoman Penyusunan Skripsi dan Sidang Ujian Akhir, Bandung Guy, dan M.C. Wayne Alderman, dan Allan J Winters, (2008), Auditing. Edisi Kelima. Jilid Satu. Alih Bahasa Sugiyarto, Paul A. Rajoe, Ichsan Setyo Budi, Sumiharti: Editor, Erlangga Jakarta Hall, James A, Tommie Singleton, (2007), Audit Teknologi Informasi dan Assurance, Penerbit Salemba Empat, Jakarta. Hasanah, Sri, (2010), Pengaruh Penerapan Aturan Etika, Pengalaman, dan Skeptisisme Profesional Auditor terhadap Mendeteksi Kecurangan. Skripsi, SI UIN Syarif Hidayatullah Jakarta Herawati dan Susanto, (2009), “Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik”, Jurnal Akuntansi dan Keuangan Vol.11 No.1. Herawaty, Arleen dan Yulius Kurnia Susanto, (2008), Profesionalisme, Pengetahuan Akuntan Publik Dalam Mendeteksi Kekeliruan, Etika Profesi dan Pertimbangan Tingkat Materialitas. The 2nd National Conference UKWMS Surabaya, 6 September.
Herliansyah, Yudhi. Meifida Ilyas, (2006), Jurnal. Pengaruh Pengalaman Auditor Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment, SNA IX, Padang. Herusetya, Antonius, (2007), “Kewajiban Hukum Bagi Akuntan Publik: Resiko Profesional yang Semakin Meningkat”, Jurnal Akuntansi dan Keuangan. Vol.1, No.1. Hurtt K, Eining M, dan Plumplee, (2008), An Experiment of Professional Skepticism. Journal, University of Winconsin, Madison International Federation of Accountants (IFAC), (2004), The Measurement and Management of Intellectual Capital, Avaible online at: www.ifac.org. M. Ja’far, Ifada, (2005), Pengaruh Sikap Profesionalisme Internal Auditor terhadap Peranan Internal Auditor dalam Pengungkapan Temuan Audit, Jurnal Bisnis, Manajemen dan Ekonomi, Vol.7 No. 3 Institut Akuntan Publik Indonesia, (2011), Standar Profesional Akuntan Publik (SPAP), Salemba Empat, Jakarta. Kamus Besar Bahasa Indonesia Pusat Bahasa, (2011), Edisi ke IV, Balai Pustaka, Gramedia Pustaka Utama Keputusan BPK RI No. 39/SK/1-VIII.3/7/72007 tanggal 13 Juli 2007 tentang Organisasi dan Tata Kerja Pelaksana BPK RI Knoers dan Haditono, (1999), Psikologi Perkembangan: Pengantar dalam Berbagai Bagian, Cetakan ke-12, Gajah Mada University Press, Yogyakarta Loebbecke, J.K., Eining, M.M. dan Willingham, J.J, (1989) “Auditors’ Experience with Material Irregularities: Frequency, Nature, and Detectability.”Auditing: A Journal of Practice & Theory, Vol. 9, h. 1- 28. Lowenshon, S., et.al, (2005), “Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction, and Audit Fees in the Local Government Audit Market” Mabruri, Havidz dan Jaka Winarna, (2010), Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah. Simposium Nasional Akuntansi XIII, Fakultas Ekonomi Universitas Sebelas Maret, Purwokerto Maghfirah Gusti dan Syahril Ali, (2008), Hubungan Skeptisme Profesional Auditor dan Situasi Audit, Etika, Pengalaman serta Keahlian Audit dengan
Keputusan Pemberian Opini Auditor oleh Akuntan Publik”, Jurnal Simposium Nasional Akuntansi Padang. Vol.8. Mardiasmo, (2005), Akuntansi Sektor Publik, Yogyakarta, Andi Publisher Martiyani, Milka, (2010), “Pengaruh Profesionalisme Auditor dan Kualitas Audit Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan”. Skripsi UPN “Veteran” Jawa Timur. Meidawati, Neni, (2001), “Meningkatkan Akuntabilitas Auditor Independen Melalui Standar Profesional.” Media Akuntansi, Edisi 16-Januari-Februari Mulyadi, (2011), Auditing. Buku Dua, Edisi Ke Enam. Jakarta, Salemba Empat. Mursyidi, (2009), Akuntansi Pemerintahan di Indonesia, PT Refika Aditama, Bandung. Noviyanti, Suzy, (2008), Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan, Jurnal Akuntansi dan Keuangan Indonesia Volume 5 No. 1, Juni 2008. Peraturan Badan Pemeriksa Keuangan Republik Indonesia No. 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara (SPKN) Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Pramono, Ristyo, (2007), Pengaruh Dimensi Profesional Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan, Skripsi S1 Universitas Negeri Semarang. Quadackers, Groot, dan Wright, (2007), “Four Determinations of Auditors Skeptical Disposition and Their Relationship to Analytical Procedures Planning Behaviour”, Journal, Vrije Universitest Amsterdam. Queena,Precilia Prima dan Abdul Rohman, (2012), Analisis Faktor- Faktor yang Mempengaruhi Kualitas Audit Aparat Inspektorat Kota/ Kabupaten di Jawa Tengah. Jurnal Akuntansi Diponegoro. Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Semarang, Volume 1, Nomor 2, Tahun 2012, Halaman 1-12. Samelson, D., S. Lowensohn. dan L. E. Johnson, (2006), ”The Determinants of Perceived Audit Quality and Auditee Satisfaction in Local Government.”Journal of Public Budgeting, Accounting & Financial Management, 18 (2): 139- 166.
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LAMPIRAN OUTPUT VALIDITAS RELIABILITAS
Reliability Scale: ALL VARIABLES Case Processing Summary N Valid Cases
Excluded
a
Total a.
% 80
100.0
0
.0
80
100.0
Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha
N of Items
.773
15
Item-Total Statistics Scale Mean if
Scale Variance if
Corrected Item-
Squared Multiple
Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
Correlation
if Item Deleted
VAR00001
56,3750
26,946
,509
,921
,823
VAR00002
56,8500
24,408
,551
,684
,819
VAR00003
57,2375
26,816
,263
,292
,844
VAR00004
56,7250
24,506
,611
,846
,814
VAR00005
56,1250
29,655
,090
,188
,842
VAR00006
56,4125
26,701
,547
,939
,821
VAR00007
56,6375
25,626
,633
,600
,814
VAR00008
56,4000
26,851
,549
,405
,821
VAR00009
56,7375
24,475
,579
,874
,816
VAR00010
56,4250
26,425
,546
,929
,820
VAR00011
56,5625
26,958
,482
,418
,824
VAR00012
57,1500
26,965
,305
,251
,838
VAR00013
56,6750
26,298
,536
,606
,821
VAR00014
56,3625
27,196
,551
,544
,822
DATASET ACTIVATE DataSet1. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013 VAR00014 jumlah /SCALE('ALL VARIABLES') ALL
/MODEL=ALPHA /SUMMARY=TOTAL.
Reliability Scale: ALL VARIABLES Case Processing Summary N Valid Cases
Excluded
a
Total
% 80
100.0
0
.0
80
100.0
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha
N of Items
.701
10
Item-Total Statistics Scale Mean if
Scale Variance if
Corrected Item-
Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
if Item Deleted
VAR00001
74.8750
69.756
.642
.760
VAR00002
75.1250
64.465
.841
.736
VAR00003
74.7750
68.759
.695
.755
VAR00004
74.5875
72.752
.397
.773
VAR00005
75.0500
66.403
.672
.747
VAR00006
75.0750
66.399
.769
.745
VAR00007
75.1250
64.465
.841
.736
VAR00008
74.8750
69.756
.642
.760
VAR00009
74.7750
68.759
.695
.755
jumlah
39.6625
18.986
1.000
.890
DATASET ACTIVATE DataSet1. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 jumlah /SCALE('ALL VARIABLES') ALL /MODEL=ALPHA /SUMMARY=TOTAL.
Reliability Scale: ALL VARIABLES Case Processing Summary N Valid Cases
Excluded
a
Total
% 80
100.0
0
.0
80
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha
N of Items
.803
6
Item-Total Statistics Scale Mean if
Scale Variance if
Corrected Item-
Squared Multiple
Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
Correlation
if Item Deleted
VAR00001
11,9750
6,683
,316
,201
,629
VAR00002
10,8750
5,807
,537
,409
,512
VAR00003
10,7750
5,822
,592
,449
,488
VAR00004
12,3375
7,239
,204
,107
,682
VAR00005
12,6375
7,297
,381
,211
,599
DATASET ACTIVATE DataSet2. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 jumlah /SCALE('ALL VARIABLES') ALL /MODEL=ALPHA /SUMMARY=TOTAL.
Reliability Scale: ALL VARIABLES Case Processing Summary N Valid Cases
Excluded
a
Total
% 80
100.0
0
.0
80
100.0
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha
N of Items
.747
13
Item-Total Statistics Scale Mean if
Scale Variance if
Corrected Item-
Squared Multiple
Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
Correlation
if Item Deleted
VAR00001
46,9000
22,420
,302
,405
,884
VAR00002
46,8500
21,218
,656
,574
,865
VAR00003
46,8125
20,433
,674
,741
,863
VAR00004
46,7750
20,480
,650
,689
,864
VAR00005
46,7250
20,607
,724
,734
,861
VAR00006
46,8375
20,112
,750
,836
,858
VAR00007
46,8125
20,002
,790
,773
,856
VAR00008
47,0750
21,640
,616
,434
,868
VAR00009
46,8125
21,724
,354
,447
,883
VAR00010
46,6625
21,543
,605
,612
,868
VAR00011
47,1875
19,977
,472
,537
,881
VAR00012
46,6500
20,610
,541
,596
,871
DATASET ACTIVATE DataSet3. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 jumlah /SCALE('ALL VARIABLES') ALL /MODEL=ALPHA /SUMMARY=TOTAL.
CURICULUM VITAE
Personal Data Name
Yohana Menzelthe
Place & Date of Birth
Pekanbaru, May 19th, 1993
Marital Status
Single
E – mail
[email protected]
Nationality
Indonesian Education
2008-2011
Senior High School 1 Pandeglang
2011-2015
Pasundan University of Bandung, Economic Faculty, Accounting Majors Science Paper
Pengaruh Profesionalism, Skeptisism Profesionalism, and Experience to Quality Audit (Survey at BPK RI Jawa Barat) Skill Language
English, Indonesia
Computer
• MS Word, MS Excel, MS Power point, MS Visio, MYObAccounting Organization Experience
2012-2013
Kabid Pembinaan Aparatur Organisasi (PAO) HIMAK
2012-2013
Sekretaris Jendral GAHARU
2012-2014
Anggota Biro Kajian Strategis (KASTRA) ISMEI
