DAFTAR ISI
LEMBAR PENGESAHAN PERNYATAAN KEASLIAN NASKAH ABSTRAK ABSTRACT KATA PENGANTAR ....................................................................................... i UCAPAN TERIMA KASIH ............................................................................ ii DAFTAR ISI ...................................................................................................... iv DAFTAR TABEL ............................................................................................. vi DAFTAR GAMBAR ......................................................................................... vii DAFTAR GRAFIK ........................................................................................... viii DAFTAR LAMPIRAN ..................................................................................... ix BAB I PENDAHULUAN 1.1 Latar Belakang Masalah............................................................................... 1 1.2 Rumusan Masalah ........................................................................................ 11 1.3 Tujuan Penelitian ......................................................................................... 11 1.4 Kegunaan Penelitian .................................................................................... 12 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka ............................................................................................. 14 2.1.1 Auditing .............................................................................................. 14 2.1.1.1 Pengertian Auditing .............................................................. 14 2.1.1.2 Tujuan Audit ........................................................................ 15 2.1.1.3 Manfaat Audit ...................................................................... 16 2.1.1.4 Jenis-jenis Audit................................................................... 17 2.1.1.5 Jenis-jenis Auditor ............................................................... 17 2.1.1.6 Standar Profesi Akuntan Publik ........................................... 18 2.1.1.7 Standar Audit yang Berlaku ................................................. 19 2.1.1.8 Proses Audit.......................................................................... 20 2.1.2 Audit Tenure....................................................................................... 21 2.1.3 Fraudulent Financial Reporting ........................................................ 24 2.1.4 Manajemen Laba ................................................................................ 30 2.1.4.1 Pengertian Manajemen Laba ............................................... 30 2.1.4.2 Faktor-faktor Manajemen Laba ........................................... 31 2.1.5.3 Motivasi Manajemen Laba .................................................. 32 2.1.5.4 Pola Manajemen Laba ......................................................... 34 2.1.5 Akrual Diskresioner ............................................................................ 35 2.1.6 Penelitian Terdahulu ........................................................................... 38 2.1.7 Hubungan Audit Tenure Terhadap Fraudulent Financial Reporting . 39 2.2 Kerangka Pemikiran ..................................................................................... 41 2.3 Hipotesis ...................................................................................................... 46 BAB III OBYEK DAN METODE PENELITIAN Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
3.1 Objek Penelitian ........................................................................................... 3.2 Metode Penelitian ........................................................................................ 3.2.1 Desain Penelitian ................................................................................. 3.2.2 Definisi dan Operasionalisasi Variabel ............................................... 3.2.3 Populasi dan Sample Penelitian .......................................................... 3.2.4 Teknik Pengumpulan Data .................................................................. 3.2.4.1 Jenis Data............................................................................... 3.2.4.2 Sumber Data .......................................................................... 3.2.5 Teknik Analisis Data ........................................................................... 3.2.5.1 Uji Linieritas ........................................................................... 3.2.5.2 Uji Normalitas ........................................................................ 3.2.5.3 Rancangan Pengujian Hipotesis ............................................. 3.2.5.2.1 Uji Signifikansi (Uji t) ............................................. 3.2.5.2.2 Penarikan Kesimpulan .............................................
47 47 47 48 52 56 56 57 57 57 57 58 59 60
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ............................................................................................. 4.1.1 Tinjauan Umum tentang Subyek Penelitian........................................ 4.1.2 Deskripsi Data Variabel Penelitian ..................................................... 4.1.2.1 Gambaran Audit Tenure.......................................................... 4.1.2.2 Gambaran Fraudulent Financial Reporting ........................... 4.1.3 Pengujian Hipotesis............................................................................. 4.1.3.1 Uji Linieritas ........................................................................... 4.1.3.1 Uji Normalitas ........................................................................ 4.1.3.3 Analisis Regresi Linier Sederhana ......................................... 4.1.3.4 Uji Signifikansi (Uji t) ............................................................ 4.2 Pembahasan ................................................................................................... 4.2.1 Audit Tenure........................................................................................ 4.2.2 Fraudulent Financial Reporting ......................................................... 4.2.3 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting ...
61 61 64 64 68 74 74 75 76 78 79 79 81 83
BAB V SIMPULAN DAN SARAN 5.1 Simpulan ....................................................................................................... 86 5.2 Saran .............................................................................................................. 87 DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN
Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR TABEL
Tabel 2.1
Penelitian Terdahulu ........................................................................ 38
Tabel 3.1
Operasionalisasi Variabel Penelitian ............................................... 51
Tabel 3.2
Kriteria Sampel Porposive ............................................................... 53
Tabel 3.3
Sampel Penelitian............................................................................. 54
Tabel 4.1
Daftar Sektor, Sub-Sektor dan Perusahaan yang Menjadi Subjek Penelitian .......................................................................................... 61
Tabel 4.2
Audit Tenure ..................................................................................... 65
Tabel 4.3
Nilai Koefisien Regresi Akrual Diskresioner .................................. 69
Tabel 4.4
Nilai Akrual Diskresioner ................................................................ 70
Tabel 4.5
Fraudulent Financial Reporting (2009-2011) ................................. 72
Tabel 4.6
Fraudulent Financial Reporting (2009) .......................................... 73
Tabel 4.7
Fraudulent Fianncial Reporting (2010) .......................................... 73
Tabel 4.8
Fraudulent Fianncial Reporting (2011) .......................................... 74
Tabel 4.9
Hasil Uji Linieritas ........................................................................... 75
Tabel 4.10 Hasil Uji Normalitas ......................................................................... 76 Tabel 4.11 Koefisien Regresi (Periode 2009-2011)........................................... 77
Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ........................................................................ 45 Gambar 2.2 Paradigma Penelitian ....................................................................... 46
Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GRAFIK
Grafik 4.1 Kurva Uji-t Dua Pihak ....................................................................... 79
Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 Lampiran 2 Lampiran 3 Lampiran 4 Lampiran 5 Lampiran 6 Lampiran 7 Lampiran 8
SK Pembimbing Formulir Frekuensi Bimbingan Formulir Perbaikan (Revisi) Usulan Penelitian Formulir Persetujuan Perbaikan (Revisi) Usulan Penelitian Formulir Perbaikan (Revisi) Skripsi Formulir Persetujuan Perbaikan (Revisi) Skripsi Nilai Total Akrual Perusahaan Nilai Total Akrual yang Diestimasi dengan Persamaan Ordinary Least Square Lampiran 9 Nilai Non Discretionary Accrual Lampiran 10 Riwayat Hidup
Rizkia Mutiara Caesarriani, 2012 Pengaruh Audit Tenure Terhadap Fraudulent Financial Reporting Dengan Pendekatan Akrual Diskresioner Universitas Pendidikan Indonesia | repository.upi.edu
