s pea 0801106 table of content
DAFTAR ISI
HALAMAN
KATA PENGANTAR ............................................................................................................... i
UCAPAN TERIMA KASIH ................................................................................................... ii
DAFTAR ISI............................................................................................................................iii
DAFTAR TABEL ................................................................................................................... iv
DAFTAR GAMBAR................................................................................................................v
BAB I PENDAHULUAN ......................................................................................................... 1
1.1
Latar Belakang Penelitian .................................................................................. 1
1.2
Rumusan Masalah .............................................................................................. 7
1.3
Maksud dan Tujuan Penelitian........................................................................... 8
1.4
Kegunaan Penelitian .......................................................................................... 8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .............. 10
2.1
Audit Internal ................................................................................................... 10
2.1.1
Pengertian Audit .................................................................................. 10
2.1.2
Pengertian Audit Internal ..................................................................... 11
2.1.3
Tujuan Audit Internal ........................................................................... 12
2.1.4
Ruang Lingkup dan Kriteria Auditor Internal ..................................... 14
2.1.5
Kegiatan Audit Internal........................................................................ 15
2.1.6
Profesionalisme Auditor Internal ......................................................... 17
2.1.6.1 Definisi Profesionalisme..........................................................17
2.1.6.2 Definisi Profesionalisme Auditor Internal...............................18
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
2.1.7
Pengertian Kualitas .............................................................................. 22
2.1.8
Laporan Hasil Pemeriksaan ................................................................. 23
2.1.9
Isi Laporan Hasil Pemeriksaan.............................................................24
2.1.10 Bentuk Laporan Hasil Pemeriksaan.....................................................28
2.1.11 Standar Kualitas Laporan hasil Pemeriksaan.......................................31
2.1.12 Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan
Hasil Pemeriksaan Auditor Internal.....................................................34
2.2
Penelitian Terdahulu ........................................................................................ 36
2.3
Kerangka Pemikiran......................................................................................... 39
2.4
Hipotesis .......................................................................................................... 44
BAB III OBYEK DAN METODE PENELITIAN .............................................................. 45
3.1
Obyek Penelitian .............................................................................................. 45
3.2
Metode Penelitian ............................................................................................ 45
3.2.1
Desain Penelitian ................................................................................. 45
3.2.2
Definisi dan Operasionalisasi Variabel ................................................ 46
3.2.2.1 Definisi Variabel ...................................................................... 46
3.2.3
Populasi dan Sample Penelitian ........................................................... 49
3.2.4
Teknik Pengumpulan Data ................................................................... 50
3.2.5
Teknik Analisis Data............................................................................ 51
3.2.5.1 Konversi Data Ordinal Menjadi Data Interval.........................53
3.2.5.2 Uji Validitas.............................................................................54
3.2.5.3 Uji Reliabilitas..........................................................................55
3.2.5.4 Uji Asumsi Klasik....................................................................56
3.2.5.5 Penetapan Hipotesis Penelitian................................................58
3.2.5.6 Pemilihan Uji Hipotesis...........................................................59
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
3.2.5.7 Koefisien Determinasi..............................................................61
3.2.5.8 Penarikan Kesimpulan..............................................................64
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..................................................... 65
4.1
Hasil Penelitian ................................................................................................ 65
4.1.1
Tinjauan Umum Tentang Subjek Penelitian ........................................ 65
4.1.2
Deskripsi Data Variabel Penelitian ...................................................... 67
4.1.2.1 Pengujian Validitas Instrumen ................................................. 67
4.1.2.2 Pengujian Reliabilitas Instrumen ............................................. 70
4.1.2.3 Deskripsi Data Variabel Penelitian .......................................... 72
4.1.2.4 Deskripsi Data Variabel Profesionalisme Auditor Internal......74
4.1.2.4.1Deskripsi Data Variabel Profesionalisme Auditor
Internal Per Indikator .................................................. 74
4.1.2.4.2Deskripsi Data Variabel Profesionalisme Auditor
Internal Secara Keseluruhan ....................................... 78
4.1.2.4.3Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal ..................................... 79
4.1.2.4.4Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal Per Indikator .............. 79
4.1.2.4.5Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal Secara keseluruhan ..... 85
4.1.2.5 Analisis Statistik ...................................................................... 86
4.1.2.5.1 Uji Asumsi Klasik ..................................................... 86
4.1.2.5.2 Analisis Regresi Linear Sederhana ........................... 89
4.1.2.5.3 Pengujian Hipotesis (Uji t) ........................................ 91
4.1.2.5.4 Koefisien Determinasi .............................................. 93
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
4.2
Pembahasan...................................................................................................... 94
4.2.1 Profesionalisme Auditor Internal .......................................................... 94
4.2.2 Kualitas Laporan Hasil Pemeriksaan Auditor Internal ......................... 95
4.2.3 Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan
Hasil Pemeriksaan Auditor Internal ..................................................... 97
BAB V KESIMPULAN DAN SARAN ............................................................................... 100
5.1
Kesimpulan .................................................................................................... 100
5.2
Saran .............................................................................................................. 101
DAFTAR PUSTAKA
LAMPIRAN
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
HALAMAN
KATA PENGANTAR ............................................................................................................... i
UCAPAN TERIMA KASIH ................................................................................................... ii
DAFTAR ISI............................................................................................................................iii
DAFTAR TABEL ................................................................................................................... iv
DAFTAR GAMBAR................................................................................................................v
BAB I PENDAHULUAN ......................................................................................................... 1
1.1
Latar Belakang Penelitian .................................................................................. 1
1.2
Rumusan Masalah .............................................................................................. 7
1.3
Maksud dan Tujuan Penelitian........................................................................... 8
1.4
Kegunaan Penelitian .......................................................................................... 8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .............. 10
2.1
Audit Internal ................................................................................................... 10
2.1.1
Pengertian Audit .................................................................................. 10
2.1.2
Pengertian Audit Internal ..................................................................... 11
2.1.3
Tujuan Audit Internal ........................................................................... 12
2.1.4
Ruang Lingkup dan Kriteria Auditor Internal ..................................... 14
2.1.5
Kegiatan Audit Internal........................................................................ 15
2.1.6
Profesionalisme Auditor Internal ......................................................... 17
2.1.6.1 Definisi Profesionalisme..........................................................17
2.1.6.2 Definisi Profesionalisme Auditor Internal...............................18
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
2.1.7
Pengertian Kualitas .............................................................................. 22
2.1.8
Laporan Hasil Pemeriksaan ................................................................. 23
2.1.9
Isi Laporan Hasil Pemeriksaan.............................................................24
2.1.10 Bentuk Laporan Hasil Pemeriksaan.....................................................28
2.1.11 Standar Kualitas Laporan hasil Pemeriksaan.......................................31
2.1.12 Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan
Hasil Pemeriksaan Auditor Internal.....................................................34
2.2
Penelitian Terdahulu ........................................................................................ 36
2.3
Kerangka Pemikiran......................................................................................... 39
2.4
Hipotesis .......................................................................................................... 44
BAB III OBYEK DAN METODE PENELITIAN .............................................................. 45
3.1
Obyek Penelitian .............................................................................................. 45
3.2
Metode Penelitian ............................................................................................ 45
3.2.1
Desain Penelitian ................................................................................. 45
3.2.2
Definisi dan Operasionalisasi Variabel ................................................ 46
3.2.2.1 Definisi Variabel ...................................................................... 46
3.2.3
Populasi dan Sample Penelitian ........................................................... 49
3.2.4
Teknik Pengumpulan Data ................................................................... 50
3.2.5
Teknik Analisis Data............................................................................ 51
3.2.5.1 Konversi Data Ordinal Menjadi Data Interval.........................53
3.2.5.2 Uji Validitas.............................................................................54
3.2.5.3 Uji Reliabilitas..........................................................................55
3.2.5.4 Uji Asumsi Klasik....................................................................56
3.2.5.5 Penetapan Hipotesis Penelitian................................................58
3.2.5.6 Pemilihan Uji Hipotesis...........................................................59
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
3.2.5.7 Koefisien Determinasi..............................................................61
3.2.5.8 Penarikan Kesimpulan..............................................................64
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..................................................... 65
4.1
Hasil Penelitian ................................................................................................ 65
4.1.1
Tinjauan Umum Tentang Subjek Penelitian ........................................ 65
4.1.2
Deskripsi Data Variabel Penelitian ...................................................... 67
4.1.2.1 Pengujian Validitas Instrumen ................................................. 67
4.1.2.2 Pengujian Reliabilitas Instrumen ............................................. 70
4.1.2.3 Deskripsi Data Variabel Penelitian .......................................... 72
4.1.2.4 Deskripsi Data Variabel Profesionalisme Auditor Internal......74
4.1.2.4.1Deskripsi Data Variabel Profesionalisme Auditor
Internal Per Indikator .................................................. 74
4.1.2.4.2Deskripsi Data Variabel Profesionalisme Auditor
Internal Secara Keseluruhan ....................................... 78
4.1.2.4.3Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal ..................................... 79
4.1.2.4.4Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal Per Indikator .............. 79
4.1.2.4.5Deskripsi Data Variabel Kualitas Laporan Hasil
Pemeriksaan Auditor Internal Secara keseluruhan ..... 85
4.1.2.5 Analisis Statistik ...................................................................... 86
4.1.2.5.1 Uji Asumsi Klasik ..................................................... 86
4.1.2.5.2 Analisis Regresi Linear Sederhana ........................... 89
4.1.2.5.3 Pengujian Hipotesis (Uji t) ........................................ 91
4.1.2.5.4 Koefisien Determinasi .............................................. 93
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu
4.2
Pembahasan...................................................................................................... 94
4.2.1 Profesionalisme Auditor Internal .......................................................... 94
4.2.2 Kualitas Laporan Hasil Pemeriksaan Auditor Internal ......................... 95
4.2.3 Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan
Hasil Pemeriksaan Auditor Internal ..................................................... 97
BAB V KESIMPULAN DAN SARAN ............................................................................... 100
5.1
Kesimpulan .................................................................................................... 100
5.2
Saran .............................................................................................................. 101
DAFTAR PUSTAKA
LAMPIRAN
Giannia Cantika Zakathy, 2012
Pengaruh Profesionalisme Auditor Internal Terhadap Kualitas Laporan Hasil Pemeriksaan Auditor Internal
Universitas Pendidikan Indonesia | repository.upi.edu