PENGARUH SENSITIVITAS PEMAHAMAN ATAS KODE ETIK PROFESI DAN PROFESIONALISME TERHADAP PRODUKTIVITAS KERJA AUDITOR (STUDI KASUS PADA KANTOR PUSAT BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA)
SKRIPSI Program Studi Akuntansi
NAMA
:
FINDA RISMAYANTI
NIM
:
43206110258
FAKULTAS EKONOMI UNIVERSITAS MERCU BUANA JAKARTA 2013
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KATA PENGANTAR
Alhamdulillah. Puji syukur penulis panjatkan kehadirat Allah SWT atas rahmat dan karunia yang telah diberikan kepada penulis sehingga penulis dapat menyelesaikan skripsi yang berjudul “Pengaruh Sensitivitas Pemahaman atas Kode Etik Profesi dan Profesionalisme terhadap Produktivitas Kerja Auditor (Studi kasus pada Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia)”. Skripsi ini merupakan syarat untuk memperoleh gelar sarjana
pada
Program
Studi
Akuntansi
Fakultas
Ekonomi
Universitas
Mercubuana. Penulis menyadari, bahwa dengan keterbatasan ilmu pengetahuan dan kemampuan penulis dalam penyusunan skripsi ini, maka dirasakan skripsi ini masih jauh dari sempurna, untuk itu penulis menerima segala kritik dan saran yang bersifat
membangun demi perbaikan penulisan
skripsi
ini untuk
selanjutnya. Pada kesempatan yang baik ini, penulis ingin menyampaikan ucapan terima kasih yang sebesar-besarnya terutama kepada: 1. Ibu Dr. Wiwik Utami, Ak., CA. selaku Dekan Fakultas Ekonomi Universitas Mercubuana. 2. Bapak Dr. Harnovinsah, M.Si. selaku ketua Program Studi Akuntansi Fakultas Ekonomi Universitas Mercubuana. 3. Bapak Syahril Djaddang, S.E., M. Si., Ak. selaku pembimbing.
v
4. Ibu Dra. Nurlis, M.Si., Ak. dan Ibu Diah Iskandar, S.E., M.Si. selaku Sekretaris
Program
Studi
Akuntansi
Fakultas
Ekonomi
Universitas
Mercubuana. 5. Para Dosen pada Prodi Strata-1 Akuntansi Fakultas Ekonomi Universitas Mercubuana. 6. Suami, orang tua dan anak tercinta untuk doa dan dukungannya. 7. Rekan-rekan seangkatan dan semua pihak yang tidak dapat penulis sebutkan satu persatu yang telah membantu dalam menyelesaikan skripsi ini. Penulis berharap semoga skripsi ini dapat bermanfaat dan menambah khasanah ilmu pengetahuan bagi kita semua. Amin ya Rabbal a’lamin..
Jakarta, 26 Agustus 2013
FINDA RISMAYANTI
vi
Understanding the influence sensitivity of the Code of Professional Ethics and Professionalism of the Work Productivity Auditor (case study at Central Office Audit Board of the Republic of Indonesia) by: FINDA RISMAYANTI 43206110258
Abstract The purpose of this study was to analyze the effect of understanding the sensitivity of the professional code of ethics for auditors on work productivity Headquarters Audit Board of the Republic of Indonesia. To analyze the effect on the productivity of the auditor's professionalism at Headquarters Audit Board of the Republic of Indonesia. To analyze the effect of the sensitivity of an understanding of professional ethics and professionalism towards work productivity auditor at the Headquarters Audit Board of the Republic of Indonesia. Based on t test t values obtained for the variable sensitivity of understanding of professional ethics (X1) is equal to 4,438, while the value ttable for N = 100 is equal to 1.999. So 4,438 > 1,999, it can be concluded that in partial understanding of the sensitivity of the professional code of ethics does have a positive effect on the productivity of the work of auditors. Based on t test t values obtained for variable professionalism (X2) is equal to 8,970, while the value ttable for N = 100 is equal to 1.999. So 8,970 > 1,999, it can be concluded that in partial professionalism does have a positive effect on the productivity of the work of auditors. Based test or ANOVA or Ftest can Fhitung at a value of 101.186 which is greater than 2.70 Ftable with a significant level of 0.000 for 0.000 < 0.05, it can be said variable sensitivity understanding of professional ethics (X1) and professionalism (X2) influential positively on the productivity of the auditor variable (Y). While the value of R2 (R Square) of 0.676. This shows that the sensitivity was 67.6% understanding of professional ethics and professionalism is a positive influence on the productivity of auditors while the remaining 32.4% influenced by other factors not examined in this study. Keywords: understanding the sensitivity of the professional code of ethics, professionalism and productivity of auditors
vii
DAFTAR ISI Halaman HALAMAN JUDUL ......................................................................................
i
SURAT PERNYATAAN KARYA SENDIRI................................................
ii
LEMBAR PENGESAHAN SKRIPSI ............................................................
iii
LEMBAR PENGESAHAN DEWAN PENGUJI ...........................................
iv
KATA PENGANTAR ....................................................................................
v
ABSTRACT ....................................................................................................
vii
DAFTAR ISI ...................................................................................................
viii
DAFTAR TABEL ...........................................................................................
x
DAFTAR GAMBAR ......................................................................................
xi
DAFTAR LAMPIRAN ...................................................................................
xii
BAB I PENDAHULUAN A. Latar Belakang Masalah .............................................................................
1
B. Perumusan Masalah ...................................................................................
5
C. Tujuan Penelitian .......................................................................................
5
BAB II LANDASAN TEORI A. Audit ..........................................................................................................
6
B. Sensitivitas Pemahaman atas Kode Etik Profesi .......................................
15
C. Profesionalisme .........................................................................................
22
D. Produktivitas Kerja Audit ..........................................................................
25
E.
Penelitian Terdahulu ...................................................................................
37
F.
Kerangka Berpikir ......................................................................................
38
G. Model Penelitian ........................................................................................
40
viii
BAB III METODE PENELITIAN A. Gambaran Umum Objek Penelitian ...........................................................
41
B. Desain Penelitian .......................................................................................
45
C. Hipotesis ....................................................................................................
46
D. Populasi dan Sampel Penelitian .................................................................
47
E.
Variabel Penelitian dan Pengukuran ..........................................................
48
F.
Definisi Operasional Variabel ...................................................................
50
G. Metode Pengumpulan Data .......................................................................
51
H. Metode Analisa Data .................................................................................
52
BAB IV ANALISIS HASIL DAN PEMBAHASAN A. Statistik Deskriptif .....................................................................................
56
B. Uji Validitas dan Uji Reliabilitas ...............................................................
57
C. Uji Normalitas ...........................................................................................
61
D. Uji Asumsi Klasik .....................................................................................
62
E.
65
Pengujian Hipotesis ...................................................................................
BAB V KESIMPULAN DAN SARAN A. Kesimpulan ................................................................................................
68
B. Saran ..........................................................................................................
70
DAFTAR PUSTAKA
ix
DAFTAR TABEL Tabel 2.1
Sistem Manajemen Produktivitas .............................................
37
Tabel 2.2
Penelitian Terdahulu ................................................................
37
Tabel 3.1
Populasi dan sampel .................................................................
48
Tabel 3.2
Indikator dan Pengukuran Variabel Penelitian ........................
49
Tabel 4.1
Tabel Deskriptive Statistik .......................................................
56
Tabel 4.2
Uji Validitas Variabel Sensitivitas Pemahaman Atas Kode Etik Profesi (X1) ......................................................................
57
Tabel 4.3
Uji Validitas Variabel Profesionalisme (X2) ............................
58
Tabel 4.4
Uji Validitas Variabel Produktivitas Kerja Auditor (Y) ..........
59
Tabel 4.5
Uji Reliabilitas Variabel Sensitivitas Pemahaman Atas Kode Etik Profesi (X1) .......................................................................
60
Tabel 4.6
Uji Reliabilitas Variabel Profesionalisme (X2) ........................
60
Tabel 4.7
Uji Reliabilitas Variabel Produktivitas Kerja Auditor (Y) ......
61
Tabel 4.8
Hasil Uji Multikolinearitas .......................................................
62
Tabel 4.9
Tabel Hasil Uji Heteroskedastisitas .........................................
63
Tabel 4.10 Tabel Coefficients ....................................................................
64
Tabel 4.11 Tabel Hasil Uji Anova .............................................................
66
Tabel 4.12 Tabel Hasil Koefisien Determinasi ..........................................
67
x
DAFTAR GAMBAR Gambar 2.1 Faktor-Faktor Yang Mempengaruhi Produktivitas ..................
30
Gambar 2.2 Model Penelitian ......................................................................
40
Gambar 4.1 Histogram Uji Normalitas .......................................................
62
xi
DAFTAR LAMPIRAN Lampiran 1 Lembar Kuesioner Lampiran 2 Tabulasi Data Hasil Jawaban Responden Lampiran 3 Output SPSS Lampiran 4 Correlations Lampiran 5 Tabel Nilai r “Product Moment” Lampiran 6 Tabel Nilai t Lampiran 7 Tabel of F Statistic Lampiran 8 Tabel Durbin Watson
xii
