S PEA 1102099 Table of content
DAFTAR ISI
LEMBAR PENGESAHAN
ABSTRAK
ABSTRACT
KATA PENGANTAR ......................................................................................... i
UCAPAN TERIMA KASIH .............................................................................. ii
DAFTAR ISI ..................................................................................................... iv
DAFTAR TABEL ............................................................................................ vii
DAFTAR GAMBAR ......................................................................................... ix
DAFTAR LAMPIRAN ...................................................................................... x
BAB I PENDAHULUAN ................................................................................... 1
1.1 Latar Belakang........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 8
1.3 Maksud dan Tujuan Penelitian ................................................................... 9
1.3.1 Maksud Penelitian ............................................................................. 9
1.3.2 Tujuan Penelitian .............................................................................. 9
1.4 Kegunaan Penelitian .................................................................................. 9
1.4.1 Kegunaan Teoritis ............................................................................. 9
1.4.2 Kegunaan Praktis .............................................................................. 9
BAB IIKAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .. 11
2.1 Kajian Pustaka ......................................................................................... 11
2.1.1Skeptisme Profesional Auditor ......................................................... 11
2.1.1.1 Definisi Skeptisme............................................................... 11
2.1.1.2 Definisi Skeptisme Profesional Auditor ............................... 12
2.1.1.3 Unsur-unsur Skeptisme Profesional Auditor ........................ 14
2.1.2 Kecurangan (Fraud) ........................................................................ 14
2.1.2.1 Jenis-jenis Fraud ................................................................. 15
2.1.2.2 Jenis-jenis Korupsi .............................................................. 16
2.1.3 Upaya Mengurangi Terjadinya Tindakan Fraud .............................. 17
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
v
2.1.3.1 Fraud Detection .................................................................. 19
2.1.4 Audit Berbasis Risiko Sesuai Dengan International Standard Auditing
....................................................................................................... 22
2.1.5 Peran Akuntansi Forensik................................................................ 24
2.1.5.1 Fraud Audit ......................................................................... 26
2.1.5.2 Komisi Pemberantasan Korupsi ........................................... 28
2.1.6 Penelitian Terdahulu ....................................................................... 28
2.2 Kerangka Pemikiran ................................................................................ 29
2.3 Hipotesis .................................................................................................. 32
BAB III METODE PENELITIAN ................................................................. 33
3.1 Objek Penelitian ..................................................................................... .33
3.2 Metode Penelitian .................................................................................... 33
3.2.1 Desain Penelitian ............................................................................ 33
3.2.2 Definisi dan Operasionalisasi Variabel ............................................ 34
3.2.2.1 Devinisi Variabel ................................................................. 34
3.2.2.2Operasionalisasi Variabel ..................................................... 34
3.2.3 Populasi dan Sampel Penelitian ....................................................... 36
3.2.3.1 Populasi Penelitian .............................................................. 36
3.2.3.2 Sampel Penelitian ................................................................ 37
3.2.4 Teknik Pengumpulan Data .............................................................. 37
3.2.5 Instrumen Penelitian........................................................................ 38
3.2.6 Skala Pengukuran........................................................................... .38
3.2.7 Jenis dan Sumber Data .................................................................... 40
3.2.8 Uji Instrumen Penelitian .................................................................. 40
3.2.8.1 Pengujian Validitas .............................................................. 41
3.2.8.2 Pengujian Reliabilitas .......................................................... 42
3.2.9 Teknik Analisis Data dan Rancangan Pengujian Hipotesis .............. 43
3.2.9.1 Teknik Analisis Data ........................................................... 43
3.2.9.2 Rancangan Pengujian Hipotesis ........................................... 45
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vi
BAB IVHASIL PENELITIAN DAN PEMBAHASAN .................................. 46
4.1 Hasil Penelitian ....................................................................................... .46
4.1.1 Tinjauan Umum Objek Penelitian ................................................... 46
4.1.1.1Sejarah Singkat Badan Pengawasan Keuangan dan
Pembangunan .................................................................................. 46
4.1.1.2Visi, Misi, Nilai-Nilai dan Motto BPKP ............................... 49
4.1.2 Struktur Pelaksanaan Organisasi BPKP Perwakilan Provinsi Jawa
Barat ............................................................................................... 50
4.1.3 Kedudukan dan Tupoksi BPKP Perwakilan Provinsi Jawa Barat ..... 50
4.1.4 Data Responden .............................................................................. 52
4.1.5 Deskripsi dan Data Variabel Penelitian ........................................... 53
4.1.5.1Pengujian Validitas Instrumen .............................................. 53
4.1.5.2Pengujian Reliabilitas Instrumen .......................................... 55
4.1.5.3Variabel Skeptisme Profesional Auditor ............................... 56
4.1.5.4Variabel Pendeteksian Tindakan Korupsi.............................. 63
4.1.5.5Analisis Data Pengaruh Skeptisme Profesional Auditor
Terhadap Pendeteksian Tindakan Korupsi oleh Perwakilan
BPKP Provinsi Jawa Barat ................................................... 74
4.2 Pembahasan ............................................................................................ .76
4.2.1 Gambaran Skeptisme Profesional Auditor BPKP Perwakilan Provinsi
Jawa Barat ...................................................................................... 77
4.2.2 Pelaksanaan Pendeteksian Tindakan Korupsi .................................. 78
4.2.3 Pengaruh Skeptisme Profesional Auditor Terhadap Pendeteksian
Tindakan Korupsi............................................................................ 79
BAB VSIMPULAN DAN SARAN.................................................................. 82
5.1 Simpulan ................................................................................................ .82
5.2 Saran ...................................................................................................... .83
DAFTAR PUSTAKA ....................................................................................... 85
LAMPIRAN-LAMPIRAN
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR PENGESAHAN
ABSTRAK
ABSTRACT
KATA PENGANTAR ......................................................................................... i
UCAPAN TERIMA KASIH .............................................................................. ii
DAFTAR ISI ..................................................................................................... iv
DAFTAR TABEL ............................................................................................ vii
DAFTAR GAMBAR ......................................................................................... ix
DAFTAR LAMPIRAN ...................................................................................... x
BAB I PENDAHULUAN ................................................................................... 1
1.1 Latar Belakang........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 8
1.3 Maksud dan Tujuan Penelitian ................................................................... 9
1.3.1 Maksud Penelitian ............................................................................. 9
1.3.2 Tujuan Penelitian .............................................................................. 9
1.4 Kegunaan Penelitian .................................................................................. 9
1.4.1 Kegunaan Teoritis ............................................................................. 9
1.4.2 Kegunaan Praktis .............................................................................. 9
BAB IIKAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .. 11
2.1 Kajian Pustaka ......................................................................................... 11
2.1.1Skeptisme Profesional Auditor ......................................................... 11
2.1.1.1 Definisi Skeptisme............................................................... 11
2.1.1.2 Definisi Skeptisme Profesional Auditor ............................... 12
2.1.1.3 Unsur-unsur Skeptisme Profesional Auditor ........................ 14
2.1.2 Kecurangan (Fraud) ........................................................................ 14
2.1.2.1 Jenis-jenis Fraud ................................................................. 15
2.1.2.2 Jenis-jenis Korupsi .............................................................. 16
2.1.3 Upaya Mengurangi Terjadinya Tindakan Fraud .............................. 17
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
v
2.1.3.1 Fraud Detection .................................................................. 19
2.1.4 Audit Berbasis Risiko Sesuai Dengan International Standard Auditing
....................................................................................................... 22
2.1.5 Peran Akuntansi Forensik................................................................ 24
2.1.5.1 Fraud Audit ......................................................................... 26
2.1.5.2 Komisi Pemberantasan Korupsi ........................................... 28
2.1.6 Penelitian Terdahulu ....................................................................... 28
2.2 Kerangka Pemikiran ................................................................................ 29
2.3 Hipotesis .................................................................................................. 32
BAB III METODE PENELITIAN ................................................................. 33
3.1 Objek Penelitian ..................................................................................... .33
3.2 Metode Penelitian .................................................................................... 33
3.2.1 Desain Penelitian ............................................................................ 33
3.2.2 Definisi dan Operasionalisasi Variabel ............................................ 34
3.2.2.1 Devinisi Variabel ................................................................. 34
3.2.2.2Operasionalisasi Variabel ..................................................... 34
3.2.3 Populasi dan Sampel Penelitian ....................................................... 36
3.2.3.1 Populasi Penelitian .............................................................. 36
3.2.3.2 Sampel Penelitian ................................................................ 37
3.2.4 Teknik Pengumpulan Data .............................................................. 37
3.2.5 Instrumen Penelitian........................................................................ 38
3.2.6 Skala Pengukuran........................................................................... .38
3.2.7 Jenis dan Sumber Data .................................................................... 40
3.2.8 Uji Instrumen Penelitian .................................................................. 40
3.2.8.1 Pengujian Validitas .............................................................. 41
3.2.8.2 Pengujian Reliabilitas .......................................................... 42
3.2.9 Teknik Analisis Data dan Rancangan Pengujian Hipotesis .............. 43
3.2.9.1 Teknik Analisis Data ........................................................... 43
3.2.9.2 Rancangan Pengujian Hipotesis ........................................... 45
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vi
BAB IVHASIL PENELITIAN DAN PEMBAHASAN .................................. 46
4.1 Hasil Penelitian ....................................................................................... .46
4.1.1 Tinjauan Umum Objek Penelitian ................................................... 46
4.1.1.1Sejarah Singkat Badan Pengawasan Keuangan dan
Pembangunan .................................................................................. 46
4.1.1.2Visi, Misi, Nilai-Nilai dan Motto BPKP ............................... 49
4.1.2 Struktur Pelaksanaan Organisasi BPKP Perwakilan Provinsi Jawa
Barat ............................................................................................... 50
4.1.3 Kedudukan dan Tupoksi BPKP Perwakilan Provinsi Jawa Barat ..... 50
4.1.4 Data Responden .............................................................................. 52
4.1.5 Deskripsi dan Data Variabel Penelitian ........................................... 53
4.1.5.1Pengujian Validitas Instrumen .............................................. 53
4.1.5.2Pengujian Reliabilitas Instrumen .......................................... 55
4.1.5.3Variabel Skeptisme Profesional Auditor ............................... 56
4.1.5.4Variabel Pendeteksian Tindakan Korupsi.............................. 63
4.1.5.5Analisis Data Pengaruh Skeptisme Profesional Auditor
Terhadap Pendeteksian Tindakan Korupsi oleh Perwakilan
BPKP Provinsi Jawa Barat ................................................... 74
4.2 Pembahasan ............................................................................................ .76
4.2.1 Gambaran Skeptisme Profesional Auditor BPKP Perwakilan Provinsi
Jawa Barat ...................................................................................... 77
4.2.2 Pelaksanaan Pendeteksian Tindakan Korupsi .................................. 78
4.2.3 Pengaruh Skeptisme Profesional Auditor Terhadap Pendeteksian
Tindakan Korupsi............................................................................ 79
BAB VSIMPULAN DAN SARAN.................................................................. 82
5.1 Simpulan ................................................................................................ .82
5.2 Saran ...................................................................................................... .83
DAFTAR PUSTAKA ....................................................................................... 85
LAMPIRAN-LAMPIRAN
Christhopi Sukma Sinulingga, 2015
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu