S PEA 1106019 Table of content
DAFTAR ISI
ABSTRAK
ABSTRACT
KATA PENGANTAR.............................................................................................i
UCAPAN TERIMAKASIH..................................................................................ii
DAFTAR ISI ......................................................................................................... iv
DAFTAR GAMBAR ........................................................................................... vii
DAFTAR TABEL .............................................................................................. viii
DAFTAR LAMPIRAN.........................................................................................ix
BAB I PENDAHULUAN .......................................................................................1
1.1 Latar Belakang Masalah .....................................................................................1
1.2 Rumusan Masalah ..............................................................................................6
1.3 Maksud dan Tujuan Penelitian ...........................................................................7
1.3.1 Maksud Penelitian ....................................................................................7
1.3.2 Tujuan Penelitian .....................................................................................7
1.4 Kegunaan penelitian ...........................................................................................7
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, HIPOTESIS.......8
2.1 Kajian Pustaka....................................................................................................8
2.1.1 Audit ........................................................................................................8
2.1.1.1 Pengertian Audit ..........................................................................8
2.1.1.2 Jenis-jenis Audit ..........................................................................8
2.1.1.3 Standar Audit .............................................................................10
2.1.1.4 Jenis-jenis Auditor .....................................................................11
2.1.1.5 Kantor Akuntan Publik ..............................................................12
2.1.1.6 Jasa yang Dihasilkan Akuntan Publik .......................................14
2.1.2 Pengalaman Auditor...............................................................................15
2.1.3 Etika Profesi ...........................................................................................18
2.1.4 Dilema Etika ..........................................................................................22
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.5 Pengalaman Auditor dan Dilema Etika ..................................................23
2.1.6 Etika Profesi dan Dilema Etika ..............................................................24
2.2 Penelitian Terdahulu ....................................................................................... 25
2.3 Kerangka Pemikiran .........................................................................................27
2.4 Hipotesis.......................................................................................................... 30
BAB III OBJEK DAN METODE PENELITIAN .............................................31
3.1 Objek Penelitian ...............................................................................................31
3.2 Metode Penelitian.............................................................................................31
3.2.1 Desain Penelitian ...................................................................................31
3.2.2 Definisi dan Operasionalisasi Variabel ..................................................32
3.2.2.1 Definisi Variabel.......................................................................32
3.2.2.2 Operasionalisasi Variabel.........................................................33
3.2.3 Populasi dan Sampel Penelitian ............................................................34
3.2.3.1 Populasi Penelitian ....................................................................34
3.2.3.2 Sampel Penelitian ......................................................................34
3.2.4 Teknik Pengumpulan Data .....................................................................35
3.2.5 Uji Instrument Penelitian .......................................................................36
3.2.5.1 Uji Validitas...............................................................................36
3.2.5.2 Uji Reliabilitas ...........................................................................37
3.2.6 Teknik Analisis Data...............................................................................38
3.2.7 Uji Asumsi Klasik ..................................................................................40
3.2.7.1 Uji Normalitas Data ..................................................................40
3.2.8 Uji Hipotesis............................................................................................41
3.2.8.1 Hipotesis Statistik......................................................................41
3.2.8.2 Uji Hipotesis..............................................................................41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN....................................44
4.1 Hasil Penelitian................................................................................................44
4.1.1 Tinjauan Umum Tentang Subjek Penelitian.........................................44
4.1.1.1 Sejarah Singkat Akuntan............................................................44
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.1.2 Profil Kantor Akuntan Publik....................................................46
4.1.1.3 Struktur Organisasi Kantor Akuntan Publik.............................52
4.1.1.4 Data Responden........................................................................52
4.1.2 Deskripsi Data Variabel Penelitian.......................................................55
4.1.2.1 Pengujian Validitas Instrumen...................................................55
4.1.2.3 Pengujian Reliabilitas Instrumen..............................................57
4.1.2.4 Deskripsi Variabel Pengalaman Auditor....................................59
4.1.2.5 Deskripsi Variabel Etika Profesi................................................60
4.1.2.6 Deskripsi Variabel Penyelesaian Dilema Etika..........................62
4.1.2.7 Uji Normalitas Data...................................................................64
4.1.2.8 Analisis Korelasi.......................................................................65
4.1.2.9 Hasil Wawancara......................................................................67
4.2 Pembahasan......................................................................................................68
4.2.1 Pengaruh Pengalaman Auditor terhadap Penyelesaian Dilema...69
4.2.2 Pengaruh Etika Profesi terhadap Penyelesaian Dilema Etika......71
BAB V KESIMPULAN DAN SARAN...............................................................73
5.1 Kesimpulan......................................................................................................73
5.2 Saran.................................................................................................................73
DAFTAR PUSTAKA .............................................................................................x
LAMPIRAN
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Paradigma Penelitian ..........................................................................30
Gambar 4.1 Perkembangan Jumlah Akuntan Publik.............................................70
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus KAP dan AP di Kota Bandung yang dikenakan sanksi ................4
Tabel 2.1 Level dan Tanggung Jawab Akuntan Publik .........................................13
Tabel 2.2 Penelitian Terdahulu ..............................................................................25
Tabel 3.1 Tabel Operasionalisasi Variabel ............................................................33
Tabel 3.2 Bobot Skor Jawaban Kuesioner .............................................................38
Tabel 3.3 Format Tabulasi .....................................................................................39
Tabel 3.4 Interpretasi Skor .....................................................................................40
Tabel 3.5 Interpretasi Koefisien Korelasi..............................................................42
Tabel 4.1 Daftar KAP di Kota Bandung yang Menerima Kuesioner....................46
Tabel 4.2 Jenis Kelamin Responden......................................................................52
Tabel 4.3 Usia Responden......................................................................................53
Tabel 4.4 Pendidikan Terakhir Responden...........................................................53
Tabel 4.5 Lama Bekerja Responden.....................................................................54
Tabel 4.6 Tempat Bekerja Responden..................................................................54
Tabel 4.7 Hasil Uji Validitas Variabel Etika Profesi.............................................56
Tabel 4.8 Hasil Uji Validitas Variabel Penyelesaian Dilema Etika......................57
Tabel 4.9 Hasil Uji Reliabilitas.............................................................................58
Tabel 4.10 Rekapitulasi Jawaban Variabel Pengalaman Auditor.........................59
Tabel 4.11 Rekapitulasi Jawaban Variabel Etika Profesi......................................60
Tabel 4.12 Rekapitulasi Jawaban Variabel Penyelesaiaan Dilema Etika..............62
Tabel 4.13 Hasil Uji Normalitas............................................................................68
Tabel 4.14 Hasil Perhitungan Uji Hipotesis 1........................................................65
Tabel 4.15 Hasil Perhitungan Uji Hipotesis 2........................................................66
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1
Kuesioner
Lampiran 2
Tabulasi Data
Lampiran 3
Output Pengujian SPSS
Lampiran 4
Hasil wawancara
Lampiran 5
Formulir Frekuensi Bimbingan
Lampiran 6
Lembar Pengesahan Usulan Penelitian
Lampiran 7
Lembar Persetujuan Perbaikan (Revisi) Draft Usulan Penelitian
Lampiran 8
Matriks Perbaikan Seminar Usulan Penelitian
Lampiran 9
Lembar Pengesahan Sidang
Lampiran 10 Lembar Persetujuan Perbaikan (Revisi) Sidang
Lampiran 11 Matriks Perbaikan Sidang
Lampiran 12 Surat Permohonan Izin Penyebaran kuesioner
Lampiran 13 Surat Pemberian Izin Penelitian
Lampiran 14 Daftar Riwayat Hidup
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK
ABSTRACT
KATA PENGANTAR.............................................................................................i
UCAPAN TERIMAKASIH..................................................................................ii
DAFTAR ISI ......................................................................................................... iv
DAFTAR GAMBAR ........................................................................................... vii
DAFTAR TABEL .............................................................................................. viii
DAFTAR LAMPIRAN.........................................................................................ix
BAB I PENDAHULUAN .......................................................................................1
1.1 Latar Belakang Masalah .....................................................................................1
1.2 Rumusan Masalah ..............................................................................................6
1.3 Maksud dan Tujuan Penelitian ...........................................................................7
1.3.1 Maksud Penelitian ....................................................................................7
1.3.2 Tujuan Penelitian .....................................................................................7
1.4 Kegunaan penelitian ...........................................................................................7
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, HIPOTESIS.......8
2.1 Kajian Pustaka....................................................................................................8
2.1.1 Audit ........................................................................................................8
2.1.1.1 Pengertian Audit ..........................................................................8
2.1.1.2 Jenis-jenis Audit ..........................................................................8
2.1.1.3 Standar Audit .............................................................................10
2.1.1.4 Jenis-jenis Auditor .....................................................................11
2.1.1.5 Kantor Akuntan Publik ..............................................................12
2.1.1.6 Jasa yang Dihasilkan Akuntan Publik .......................................14
2.1.2 Pengalaman Auditor...............................................................................15
2.1.3 Etika Profesi ...........................................................................................18
2.1.4 Dilema Etika ..........................................................................................22
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.5 Pengalaman Auditor dan Dilema Etika ..................................................23
2.1.6 Etika Profesi dan Dilema Etika ..............................................................24
2.2 Penelitian Terdahulu ....................................................................................... 25
2.3 Kerangka Pemikiran .........................................................................................27
2.4 Hipotesis.......................................................................................................... 30
BAB III OBJEK DAN METODE PENELITIAN .............................................31
3.1 Objek Penelitian ...............................................................................................31
3.2 Metode Penelitian.............................................................................................31
3.2.1 Desain Penelitian ...................................................................................31
3.2.2 Definisi dan Operasionalisasi Variabel ..................................................32
3.2.2.1 Definisi Variabel.......................................................................32
3.2.2.2 Operasionalisasi Variabel.........................................................33
3.2.3 Populasi dan Sampel Penelitian ............................................................34
3.2.3.1 Populasi Penelitian ....................................................................34
3.2.3.2 Sampel Penelitian ......................................................................34
3.2.4 Teknik Pengumpulan Data .....................................................................35
3.2.5 Uji Instrument Penelitian .......................................................................36
3.2.5.1 Uji Validitas...............................................................................36
3.2.5.2 Uji Reliabilitas ...........................................................................37
3.2.6 Teknik Analisis Data...............................................................................38
3.2.7 Uji Asumsi Klasik ..................................................................................40
3.2.7.1 Uji Normalitas Data ..................................................................40
3.2.8 Uji Hipotesis............................................................................................41
3.2.8.1 Hipotesis Statistik......................................................................41
3.2.8.2 Uji Hipotesis..............................................................................41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN....................................44
4.1 Hasil Penelitian................................................................................................44
4.1.1 Tinjauan Umum Tentang Subjek Penelitian.........................................44
4.1.1.1 Sejarah Singkat Akuntan............................................................44
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.1.2 Profil Kantor Akuntan Publik....................................................46
4.1.1.3 Struktur Organisasi Kantor Akuntan Publik.............................52
4.1.1.4 Data Responden........................................................................52
4.1.2 Deskripsi Data Variabel Penelitian.......................................................55
4.1.2.1 Pengujian Validitas Instrumen...................................................55
4.1.2.3 Pengujian Reliabilitas Instrumen..............................................57
4.1.2.4 Deskripsi Variabel Pengalaman Auditor....................................59
4.1.2.5 Deskripsi Variabel Etika Profesi................................................60
4.1.2.6 Deskripsi Variabel Penyelesaian Dilema Etika..........................62
4.1.2.7 Uji Normalitas Data...................................................................64
4.1.2.8 Analisis Korelasi.......................................................................65
4.1.2.9 Hasil Wawancara......................................................................67
4.2 Pembahasan......................................................................................................68
4.2.1 Pengaruh Pengalaman Auditor terhadap Penyelesaian Dilema...69
4.2.2 Pengaruh Etika Profesi terhadap Penyelesaian Dilema Etika......71
BAB V KESIMPULAN DAN SARAN...............................................................73
5.1 Kesimpulan......................................................................................................73
5.2 Saran.................................................................................................................73
DAFTAR PUSTAKA .............................................................................................x
LAMPIRAN
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Paradigma Penelitian ..........................................................................30
Gambar 4.1 Perkembangan Jumlah Akuntan Publik.............................................70
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus KAP dan AP di Kota Bandung yang dikenakan sanksi ................4
Tabel 2.1 Level dan Tanggung Jawab Akuntan Publik .........................................13
Tabel 2.2 Penelitian Terdahulu ..............................................................................25
Tabel 3.1 Tabel Operasionalisasi Variabel ............................................................33
Tabel 3.2 Bobot Skor Jawaban Kuesioner .............................................................38
Tabel 3.3 Format Tabulasi .....................................................................................39
Tabel 3.4 Interpretasi Skor .....................................................................................40
Tabel 3.5 Interpretasi Koefisien Korelasi..............................................................42
Tabel 4.1 Daftar KAP di Kota Bandung yang Menerima Kuesioner....................46
Tabel 4.2 Jenis Kelamin Responden......................................................................52
Tabel 4.3 Usia Responden......................................................................................53
Tabel 4.4 Pendidikan Terakhir Responden...........................................................53
Tabel 4.5 Lama Bekerja Responden.....................................................................54
Tabel 4.6 Tempat Bekerja Responden..................................................................54
Tabel 4.7 Hasil Uji Validitas Variabel Etika Profesi.............................................56
Tabel 4.8 Hasil Uji Validitas Variabel Penyelesaian Dilema Etika......................57
Tabel 4.9 Hasil Uji Reliabilitas.............................................................................58
Tabel 4.10 Rekapitulasi Jawaban Variabel Pengalaman Auditor.........................59
Tabel 4.11 Rekapitulasi Jawaban Variabel Etika Profesi......................................60
Tabel 4.12 Rekapitulasi Jawaban Variabel Penyelesaiaan Dilema Etika..............62
Tabel 4.13 Hasil Uji Normalitas............................................................................68
Tabel 4.14 Hasil Perhitungan Uji Hipotesis 1........................................................65
Tabel 4.15 Hasil Perhitungan Uji Hipotesis 2........................................................66
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1
Kuesioner
Lampiran 2
Tabulasi Data
Lampiran 3
Output Pengujian SPSS
Lampiran 4
Hasil wawancara
Lampiran 5
Formulir Frekuensi Bimbingan
Lampiran 6
Lembar Pengesahan Usulan Penelitian
Lampiran 7
Lembar Persetujuan Perbaikan (Revisi) Draft Usulan Penelitian
Lampiran 8
Matriks Perbaikan Seminar Usulan Penelitian
Lampiran 9
Lembar Pengesahan Sidang
Lampiran 10 Lembar Persetujuan Perbaikan (Revisi) Sidang
Lampiran 11 Matriks Perbaikan Sidang
Lampiran 12 Surat Permohonan Izin Penyebaran kuesioner
Lampiran 13 Surat Pemberian Izin Penelitian
Lampiran 14 Daftar Riwayat Hidup
Melani Saraswati, 2015
PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA
ETIKA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu