S PEA 1104791 Table of content
DAFTAR ISI
PERNYATAAN KEASLIAN NASKAH
LEMBAR PENGESAHAN
HAK CIPTA
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMA KASIH
DAFTAR ISI ...................................................................................................
i
DAFTAR TABEL .........................................................................................
iv
DAFTAR GAMBAR ......................................................................................
v
BAB I PENDAHULUAN ...............................................................................
1
1.1 Latar Belakang .....................................................................................
1
1.2 Rumusan Masalah ................................................................................
7
1.3 Maksud dan Tujuan Penelitian .............................................................
8
1.3.1 Maksud Penelitian .......................................................................
8
1.3.2 Tujuan Penelitian. .......................................................................
8
1.4 Kegunaan Penelitian.............................................................................
8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ......................................................................................
10
2.1 Kajian Pustaka .....................................................................................
10
2.1.1 Akuntan Publik dan Kantor Akuntan Publik...............................
10
2.1.2 Auditor .......................................................................................
11
2.1.2.1 Pengertian Auditor ..........................................................
11
2.1.1.2 Tanggung Jawab Auditor ................................................
11
2.1.1.3 Jenis-Jenis Auditor ..........................................................
14
2.1.3 Profesi dan Profesional ...............................................................
15
2.1.3.1 Pengertian Profesi dan Profesional .................................
15
2.1.3.2 Ciri-Ciri Profesi ..............................................................
16
2.1.4 Profesionalisme Auditor ............................................................
19
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.4.1 Pengertian Profesionalisme.............................................
19
2.1.4.2 Konsep Profesionalisme .................................................
19
2.1.5 Gender .........................................................................................
21
2.1.6 Kedudukan Wanita dan Pria di Dunia Kerja ...............................
23
2.2 Penelitian Terdahulu ...........................................................................
25
2.3 Kerangka Pemikiran ............................................................................
27
2.4 Hipotesis .............................................................................................
29
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 Operasionalisasi Variabel ...........................................................
32
3.2.3 Populasi dan Sampel ...................................................................
34
3.2.3.1 Populasi ...........................................................................
34
3.2.3.2 Sampel. ............................................................................
36
3.2.4 Teknik Pengumpulan Data .......................................................
37
3.2.4.1 Interpretasi Data .............................................................
39
3.2.5 Analisis Data dan Pengujian Hipotesis .......................................
40
3.2.5.1 Transformasi Data Ordinal Menjadi Data Interval .........
40
3.2.5.2 Pengujian Instrumen Penelitian ......................................
40
3.2.5.2.1 Uji Validitas ........................................................
40
3.2.5.2 .2 Uji Realibilitas ...................................................
41
3.2.5.3 Uji Normalitas Data ........................................................
42
3.2.5.4 Uji Homogenitas Varians ................................................
43
3.2.6.3 Pengujian Hipotesis.........................................................
43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..............................
45
4.1 Hasil Penelitian.....................................................................................
45
4.1.1 Gambaran Umum Subyek Penelitian .........................................
45
4.1.1.1 Sejarah Singkat Akuntan ................................................
45
4.1.1.2 Profil Kantor Akuntan Publik .........................................
46
4.1.1.3 Data Responden ..............................................................
53
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2 Deskripsi dan Data Variabel Penelitian ......................................
54
4.1.2.1 Method of Successive Interval (MSI)..............................
54
4.1.2.2 Pengujian Validitas Instrumen ........................................
56
4.1.2.3 Pengujian Reliabilitas Instrumen ....................................
57
4.1.2.4 Deskripsi Tingkat Profesionalisme Auditor Wanita dan
Auditor Pria .....................................................................
58
4.1.3 Analisis Data ...............................................................................
64
4.1.3.1 Uji Normalitas Data ........................................................
64
4.1.3.2 Uji Homogenitas Varians................................................
64
4.1.3.3 Pengujian Hipotesis Menggunakan Independent Sample t-test
......................................................................................
65
4.1.3.3.1 Uji Hipotesis Perbedaan Tingkat Profesionalisme
Auditor Wanita dan Auditor Pria....................
65
4.2 Pembahasan ...........................................................................................
70
4.2.1 Tingkat Profesionalisme Auditor Wanita dan Auditor Pria ........
71
4.2.2 Perbedaan Tingkat Profesionalisme Auditor Wanita dan Auditor Pria
.................................................................................................... . 71
BAB V SIMPULAN DAN SARAN ...............................................................
75
5.1 Simpulan ...............................................................................................
75
5.2 Saran .....................................................................................................
75
DAFTAR PUSTAKA
LAMPIRAN
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus Pembekuan AP dan KAP ......................................................
1
Tabel 1.2 Daftar Kantor Akuntan Publik di Indonesia ....................................
3
Tabel 2.1 Perbedaan Gender dan Seks ............................................................
23
Tabel 2.2 Perbedaan dengan Penelitian Terdahulu ..........................................
25
Tabel 3.1 Operasionalisasi Variabel ...............................................................
33
Tabel 3.2 Daftar Kantor Akuntan Publik di Kota Bandung ..........................
35
Tabel 3.3 Daftar Sampel 14 Kantor Akuntan Publik di Kota Bandung ...........
36
Tabel 3.4 Pemberian Nilai Jawaban Untuk Skor Pernyataan Positif ...............
38
Tabel 3.5 Pemberian Nilai Jawaban Untuk Skor Pernyataan Negatif .............
38
Tabel 3.6 Interpretasi Skor ...............................................................................
39
Tabel 4.1 Daftar Kantor Akuntan Publik yang Menerima Kuisioner ..............
47
Tabel 4.2 Daftar Kuisioner yang Disebar dan Diterima ..................................
48
Tabel 4.3 Demografi Responden......................................................................
54
Tabel 4.4 Hasil Metode Suksesif Interval ........................................................
55
Tabel 4.5 Pengujian Validitas Instrumen .........................................................
56
Tabel 4.6 Interpretasi Skor ...............................................................................
59
Tabel 4.7 Uji Normalitas Data-Shapiro Wilk ..................................................
64
Tabel 4.8 Uji Homogenitas Varians Berdasarkan Gender
Tabel 4.9 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Secara Keseluruhan ..................................................................
66
Tabel 4.10 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Integritas .......................................
66
Tabel 4.11 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Objektivitas ..................................
Tabel 4.12 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
67
Pria Berkaitan dengan Dimensi Kompetensi dan Kecermatan
Profesional .......................................................................................
68
Tabel 4.13 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Kerahasiaan ..................................
69
Tabel 4.14 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Perilaku Profesional......................
70
Tabel 4.15 Hasil Independent Sample t-test Perbedaan Tingkat Profesionalisme
Auditor Wanita dan Auditor Pria.....................................................
72
Tabel 4.16 Hasil Independent Sample t-test Setiap Dimensi ...........................
72
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ....................................................................
29
Gambar 4.1 Pengujian Reliabilitas Instrumen .................................................
58
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
PERNYATAAN KEASLIAN NASKAH
LEMBAR PENGESAHAN
HAK CIPTA
ABSTRAK
ABSTRACT
KATA PENGANTAR
UCAPAN TERIMA KASIH
DAFTAR ISI ...................................................................................................
i
DAFTAR TABEL .........................................................................................
iv
DAFTAR GAMBAR ......................................................................................
v
BAB I PENDAHULUAN ...............................................................................
1
1.1 Latar Belakang .....................................................................................
1
1.2 Rumusan Masalah ................................................................................
7
1.3 Maksud dan Tujuan Penelitian .............................................................
8
1.3.1 Maksud Penelitian .......................................................................
8
1.3.2 Tujuan Penelitian. .......................................................................
8
1.4 Kegunaan Penelitian.............................................................................
8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ......................................................................................
10
2.1 Kajian Pustaka .....................................................................................
10
2.1.1 Akuntan Publik dan Kantor Akuntan Publik...............................
10
2.1.2 Auditor .......................................................................................
11
2.1.2.1 Pengertian Auditor ..........................................................
11
2.1.1.2 Tanggung Jawab Auditor ................................................
11
2.1.1.3 Jenis-Jenis Auditor ..........................................................
14
2.1.3 Profesi dan Profesional ...............................................................
15
2.1.3.1 Pengertian Profesi dan Profesional .................................
15
2.1.3.2 Ciri-Ciri Profesi ..............................................................
16
2.1.4 Profesionalisme Auditor ............................................................
19
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.4.1 Pengertian Profesionalisme.............................................
19
2.1.4.2 Konsep Profesionalisme .................................................
19
2.1.5 Gender .........................................................................................
21
2.1.6 Kedudukan Wanita dan Pria di Dunia Kerja ...............................
23
2.2 Penelitian Terdahulu ...........................................................................
25
2.3 Kerangka Pemikiran ............................................................................
27
2.4 Hipotesis .............................................................................................
29
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 Operasionalisasi Variabel ...........................................................
32
3.2.3 Populasi dan Sampel ...................................................................
34
3.2.3.1 Populasi ...........................................................................
34
3.2.3.2 Sampel. ............................................................................
36
3.2.4 Teknik Pengumpulan Data .......................................................
37
3.2.4.1 Interpretasi Data .............................................................
39
3.2.5 Analisis Data dan Pengujian Hipotesis .......................................
40
3.2.5.1 Transformasi Data Ordinal Menjadi Data Interval .........
40
3.2.5.2 Pengujian Instrumen Penelitian ......................................
40
3.2.5.2.1 Uji Validitas ........................................................
40
3.2.5.2 .2 Uji Realibilitas ...................................................
41
3.2.5.3 Uji Normalitas Data ........................................................
42
3.2.5.4 Uji Homogenitas Varians ................................................
43
3.2.6.3 Pengujian Hipotesis.........................................................
43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..............................
45
4.1 Hasil Penelitian.....................................................................................
45
4.1.1 Gambaran Umum Subyek Penelitian .........................................
45
4.1.1.1 Sejarah Singkat Akuntan ................................................
45
4.1.1.2 Profil Kantor Akuntan Publik .........................................
46
4.1.1.3 Data Responden ..............................................................
53
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2 Deskripsi dan Data Variabel Penelitian ......................................
54
4.1.2.1 Method of Successive Interval (MSI)..............................
54
4.1.2.2 Pengujian Validitas Instrumen ........................................
56
4.1.2.3 Pengujian Reliabilitas Instrumen ....................................
57
4.1.2.4 Deskripsi Tingkat Profesionalisme Auditor Wanita dan
Auditor Pria .....................................................................
58
4.1.3 Analisis Data ...............................................................................
64
4.1.3.1 Uji Normalitas Data ........................................................
64
4.1.3.2 Uji Homogenitas Varians................................................
64
4.1.3.3 Pengujian Hipotesis Menggunakan Independent Sample t-test
......................................................................................
65
4.1.3.3.1 Uji Hipotesis Perbedaan Tingkat Profesionalisme
Auditor Wanita dan Auditor Pria....................
65
4.2 Pembahasan ...........................................................................................
70
4.2.1 Tingkat Profesionalisme Auditor Wanita dan Auditor Pria ........
71
4.2.2 Perbedaan Tingkat Profesionalisme Auditor Wanita dan Auditor Pria
.................................................................................................... . 71
BAB V SIMPULAN DAN SARAN ...............................................................
75
5.1 Simpulan ...............................................................................................
75
5.2 Saran .....................................................................................................
75
DAFTAR PUSTAKA
LAMPIRAN
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus Pembekuan AP dan KAP ......................................................
1
Tabel 1.2 Daftar Kantor Akuntan Publik di Indonesia ....................................
3
Tabel 2.1 Perbedaan Gender dan Seks ............................................................
23
Tabel 2.2 Perbedaan dengan Penelitian Terdahulu ..........................................
25
Tabel 3.1 Operasionalisasi Variabel ...............................................................
33
Tabel 3.2 Daftar Kantor Akuntan Publik di Kota Bandung ..........................
35
Tabel 3.3 Daftar Sampel 14 Kantor Akuntan Publik di Kota Bandung ...........
36
Tabel 3.4 Pemberian Nilai Jawaban Untuk Skor Pernyataan Positif ...............
38
Tabel 3.5 Pemberian Nilai Jawaban Untuk Skor Pernyataan Negatif .............
38
Tabel 3.6 Interpretasi Skor ...............................................................................
39
Tabel 4.1 Daftar Kantor Akuntan Publik yang Menerima Kuisioner ..............
47
Tabel 4.2 Daftar Kuisioner yang Disebar dan Diterima ..................................
48
Tabel 4.3 Demografi Responden......................................................................
54
Tabel 4.4 Hasil Metode Suksesif Interval ........................................................
55
Tabel 4.5 Pengujian Validitas Instrumen .........................................................
56
Tabel 4.6 Interpretasi Skor ...............................................................................
59
Tabel 4.7 Uji Normalitas Data-Shapiro Wilk ..................................................
64
Tabel 4.8 Uji Homogenitas Varians Berdasarkan Gender
Tabel 4.9 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Secara Keseluruhan ..................................................................
66
Tabel 4.10 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Integritas .......................................
66
Tabel 4.11 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Objektivitas ..................................
Tabel 4.12 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
67
Pria Berkaitan dengan Dimensi Kompetensi dan Kecermatan
Profesional .......................................................................................
68
Tabel 4.13 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Kerahasiaan ..................................
69
Tabel 4.14 Uji Hipotesis Tingkat Profesionalisme Auditor Wanita dan Auditor
Pria Berkaitan dengan Dimensi Perilaku Profesional......................
70
Tabel 4.15 Hasil Independent Sample t-test Perbedaan Tingkat Profesionalisme
Auditor Wanita dan Auditor Pria.....................................................
72
Tabel 4.16 Hasil Independent Sample t-test Setiap Dimensi ...........................
72
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ....................................................................
29
Gambar 4.1 Pengujian Reliabilitas Instrumen .................................................
58
Reita Mayang Puspita, 2014
ANALISIS PERBEDAAN TINGKAT PROFESIONALISME AUDITOR WANITA DAN AUDITOR PRIA
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu