s pek 0800241 table o of content
DAFTAR ISI
ABSTRAK...............................................................................................
i
ABSTRACT.............................................................................................
ii
KATA PENGANTAR.............................................................................
iii
DAFTAR ISI............................................................................................
vi
DAFTAR TABEL....................................................................................
x
DAFTAR GAMBAR...............................................................................
xii
DAFTAR LAMPIRAN............................................................................
xiii
BAB I PENDAHULUAN
1.1. Latar Belakang Masalah........................................................
1
1.2. Rumusan Masalah..................................................................
10
1.3. Maksud dan Tujuan Penelitian...............................................
10
1.4. Kegunaan Penelitian...............................................................
11
BAB II LANDASAN TEORI
2.1. Audit....................................................................................
12
2.1.1. Pengertian Audit.........................................................
12
2.1.2. Jenis-Jenis Audit........................................................
14
2.1.3. Jenis-Jenis Auditor.....................................................
15
2.2. Audit Internal........................................................................
17
2.2.1. Pengertian Audit Internal............................................
17
2.2.2. Fungsi Audit Internal..................................................
18
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
2.3 Kompetensi Auditor................................................................
20
2.4. Kualitas Audit........................................................................
23
2.5. Pelaksanaan Audit..................................................................
25
2.6. Kerangka Pemikiran................................................................
29
2.7. Hipotesis.................................................................................
36
BAB III METODE PENELITIAN
3.1. Desain Penelitian....................................................................
37
3.2. Definisi dan Operasionalisasi Variabel..................................
38
3.3. Populasi dan Sampel..............................................................
39
3.3.1. Populasi.......................................................................
39
3.3.2. Sampel.........................................................................
40
3.4. Teknik Pengumpulan Data....................................................
41
3.5. Teknik Pengujian Instrumen Penelitian.................................
42
3.5.1. Uji Validitas................................................................
44
3.5.2. Uji Reliabilitas.............................................................
45
3.6. Teknik Analisis Data.............................................................
46
3.6.1. Analisis Deskriptif......................................................
46
3.6.2. Uji Asumsi Dasar........................................................
47
3.6.2.1. Uji Normalitas................................................
47
3.6.2.2. Uji Linieritas..................................................
48
3.7. Pengujian Hipotesis...............................................................
48
3.7.1. Analisis Korelasi.........................................................
48
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
3.7.2. Koefisien Determinasi.................................................
49
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Gambaran Objek Penelitian....................................................
51
4.2. Gambaran Responden.............................................................
55
4.3. Deskripsi Hasil Pengujian Instrumen Penelitian.....................
56
4.3.1. Uji Validitas.................................................................. 57
4.3.2. Uji Reliabilitas............................................................... 59
4.4. Deskripsi Hasil Penelitian........................................................ 60
4.4.1. Deskripsi Hasil Penelitian Variabel X (Kompetensi).... 61
4.4.1.1. Deskripsi X (Kompetensi) Per-Indikator........ 61
4.4.1.2. Deskripsi X (Kompetensi) Keseluruhan.........
68
4.4.2. Deskripsi Hasil Penelitian Variabel Y (Kualitas Audit) 69
4.4.2.1. Deskripsi Y (Kualitas Audit) Per-Indikator..... 70
4.4.2.2. Deskripsi Y (Kualitas Audit) Keseluruhan...... 76
4.5. Uji Asumsi Dasar..................................................................... 77
4.5.1. Uji Normalitas............................................................... 77
4.5.2. Uji Linieritas................................................................. 78
4.6. Pengujian Hipotesis................................................................
79
4.6.1. Analisis Korelasi..........................................................
79
4.6.2. Koefisien Determinasi.................................................
80
4.7. Pembahasan............................................................................
80
4.7.1. Kompetensi Auditor Internal.......................................
80
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
4.7.2. Kualitas Audit.............................................................
83
4.7.3. Pengaruh Kompetensi terhadap Kualitas Audit..........
85
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan.............................................................................
87
5.2. Saran.......................................................................................
87
DAFTAR PUSTAKA...............................................................................
89
LAMPIRAN
RIWAYAT HIDUP
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR TABEL
Tabel
3.1 Operasionalisasi Variabel..................................................................
39
3.2 Penilaian Skala Numerik...................................................................
43
3.3 Kriteria Rentang Pengklasifikasian....................................................
47
4.1 Gambaran Responden Berdasarkan Lama Kerja...............................
55
4.2 Hasil Uji Validitas Variabel X (Kompetensi)....................................
57
4.3 Hasil Uji Validitas Variabel Y (Kualitas Audit)................................
58
4.4 Hasil Uji Reliabilitas Variabel X (Kompetensi)................................. 59
4.5 Hasil Uji Reliabilitas Variabel Y (Kualitas Audit)............................
60
4.6 Kriteria Rentang Pengklasifikasian....................................................
60
4.7 Tanggapan Responden tentang Penyusunan Staf..............................
61
4.8 Tanggapan Responden tentang Pengetahuan, Keterampilan dan Disiplin
............................................................................................................
62
4.9 Tanggapan Responden tentang Supervisi........................................... 63
4.10 Tanggapan Responden tentang Hubungan dan Komunikasi Antar Karyawan
............................................................................................................
65
4.11 Tanggapan Responden tentang Pendidikan Berkelanjutan................
66
4.12 Tanggapan Responden tentang Keahlian Profesional........................
67
4.13 Rekapitulasi Rata-Rata Jawaban untuk Variabel X (Kompetensi).....
68
4.14 Tanggapan Responden tentang Perencanaan Pemeriksaan................. 70
4.15 Tanggapan Responden tentang Pengujian dan Pengevaluasian Informasi
............................................................................................................
71
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
4.16 Tanggapan Responden tentang Penyampaian Hasil Pemeriksaan...... 73
4.17 Tanggapan Responden tentang Tindak Lanjut Hasil Pemeriksaan..... 74
4.18 Rekapitulasi Rata-Rata Jawaban untuk Variabel Y (Kualitas Audit). 76
4.19 Hasil Uji Normalitas........................................................................... 77
4.20 Tabel ANOVA Kompetensi Auditor Internal....................................
78
4.21 Hasil Uji Korelasi Pearson Product Moment....................................
79
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR GAMBAR
Gambar
2.1 Kerangka Pemikiran............................................................................
35
2.2 Paradigma Penelitian...........................................................................
36
4.1 Logo PT POS Indonesia......................................................................
54
4.2 Histogram Berdasarkan Lama Bekerja................................................
56
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR LAMPIRAN
Lampiran 1
: Kuesioner Penelitian
Lampiran 2
: Data Hasil Pengujian Validitas
Lampiran 3
: Data Kuesioner Penelitian
Lampiran 4
: Data Pengujian Hipotesis
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
ABSTRAK...............................................................................................
i
ABSTRACT.............................................................................................
ii
KATA PENGANTAR.............................................................................
iii
DAFTAR ISI............................................................................................
vi
DAFTAR TABEL....................................................................................
x
DAFTAR GAMBAR...............................................................................
xii
DAFTAR LAMPIRAN............................................................................
xiii
BAB I PENDAHULUAN
1.1. Latar Belakang Masalah........................................................
1
1.2. Rumusan Masalah..................................................................
10
1.3. Maksud dan Tujuan Penelitian...............................................
10
1.4. Kegunaan Penelitian...............................................................
11
BAB II LANDASAN TEORI
2.1. Audit....................................................................................
12
2.1.1. Pengertian Audit.........................................................
12
2.1.2. Jenis-Jenis Audit........................................................
14
2.1.3. Jenis-Jenis Auditor.....................................................
15
2.2. Audit Internal........................................................................
17
2.2.1. Pengertian Audit Internal............................................
17
2.2.2. Fungsi Audit Internal..................................................
18
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
2.3 Kompetensi Auditor................................................................
20
2.4. Kualitas Audit........................................................................
23
2.5. Pelaksanaan Audit..................................................................
25
2.6. Kerangka Pemikiran................................................................
29
2.7. Hipotesis.................................................................................
36
BAB III METODE PENELITIAN
3.1. Desain Penelitian....................................................................
37
3.2. Definisi dan Operasionalisasi Variabel..................................
38
3.3. Populasi dan Sampel..............................................................
39
3.3.1. Populasi.......................................................................
39
3.3.2. Sampel.........................................................................
40
3.4. Teknik Pengumpulan Data....................................................
41
3.5. Teknik Pengujian Instrumen Penelitian.................................
42
3.5.1. Uji Validitas................................................................
44
3.5.2. Uji Reliabilitas.............................................................
45
3.6. Teknik Analisis Data.............................................................
46
3.6.1. Analisis Deskriptif......................................................
46
3.6.2. Uji Asumsi Dasar........................................................
47
3.6.2.1. Uji Normalitas................................................
47
3.6.2.2. Uji Linieritas..................................................
48
3.7. Pengujian Hipotesis...............................................................
48
3.7.1. Analisis Korelasi.........................................................
48
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
3.7.2. Koefisien Determinasi.................................................
49
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Gambaran Objek Penelitian....................................................
51
4.2. Gambaran Responden.............................................................
55
4.3. Deskripsi Hasil Pengujian Instrumen Penelitian.....................
56
4.3.1. Uji Validitas.................................................................. 57
4.3.2. Uji Reliabilitas............................................................... 59
4.4. Deskripsi Hasil Penelitian........................................................ 60
4.4.1. Deskripsi Hasil Penelitian Variabel X (Kompetensi).... 61
4.4.1.1. Deskripsi X (Kompetensi) Per-Indikator........ 61
4.4.1.2. Deskripsi X (Kompetensi) Keseluruhan.........
68
4.4.2. Deskripsi Hasil Penelitian Variabel Y (Kualitas Audit) 69
4.4.2.1. Deskripsi Y (Kualitas Audit) Per-Indikator..... 70
4.4.2.2. Deskripsi Y (Kualitas Audit) Keseluruhan...... 76
4.5. Uji Asumsi Dasar..................................................................... 77
4.5.1. Uji Normalitas............................................................... 77
4.5.2. Uji Linieritas................................................................. 78
4.6. Pengujian Hipotesis................................................................
79
4.6.1. Analisis Korelasi..........................................................
79
4.6.2. Koefisien Determinasi.................................................
80
4.7. Pembahasan............................................................................
80
4.7.1. Kompetensi Auditor Internal.......................................
80
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
4.7.2. Kualitas Audit.............................................................
83
4.7.3. Pengaruh Kompetensi terhadap Kualitas Audit..........
85
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan.............................................................................
87
5.2. Saran.......................................................................................
87
DAFTAR PUSTAKA...............................................................................
89
LAMPIRAN
RIWAYAT HIDUP
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR TABEL
Tabel
3.1 Operasionalisasi Variabel..................................................................
39
3.2 Penilaian Skala Numerik...................................................................
43
3.3 Kriteria Rentang Pengklasifikasian....................................................
47
4.1 Gambaran Responden Berdasarkan Lama Kerja...............................
55
4.2 Hasil Uji Validitas Variabel X (Kompetensi)....................................
57
4.3 Hasil Uji Validitas Variabel Y (Kualitas Audit)................................
58
4.4 Hasil Uji Reliabilitas Variabel X (Kompetensi)................................. 59
4.5 Hasil Uji Reliabilitas Variabel Y (Kualitas Audit)............................
60
4.6 Kriteria Rentang Pengklasifikasian....................................................
60
4.7 Tanggapan Responden tentang Penyusunan Staf..............................
61
4.8 Tanggapan Responden tentang Pengetahuan, Keterampilan dan Disiplin
............................................................................................................
62
4.9 Tanggapan Responden tentang Supervisi........................................... 63
4.10 Tanggapan Responden tentang Hubungan dan Komunikasi Antar Karyawan
............................................................................................................
65
4.11 Tanggapan Responden tentang Pendidikan Berkelanjutan................
66
4.12 Tanggapan Responden tentang Keahlian Profesional........................
67
4.13 Rekapitulasi Rata-Rata Jawaban untuk Variabel X (Kompetensi).....
68
4.14 Tanggapan Responden tentang Perencanaan Pemeriksaan................. 70
4.15 Tanggapan Responden tentang Pengujian dan Pengevaluasian Informasi
............................................................................................................
71
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
4.16 Tanggapan Responden tentang Penyampaian Hasil Pemeriksaan...... 73
4.17 Tanggapan Responden tentang Tindak Lanjut Hasil Pemeriksaan..... 74
4.18 Rekapitulasi Rata-Rata Jawaban untuk Variabel Y (Kualitas Audit). 76
4.19 Hasil Uji Normalitas........................................................................... 77
4.20 Tabel ANOVA Kompetensi Auditor Internal....................................
78
4.21 Hasil Uji Korelasi Pearson Product Moment....................................
79
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR GAMBAR
Gambar
2.1 Kerangka Pemikiran............................................................................
35
2.2 Paradigma Penelitian...........................................................................
36
4.1 Logo PT POS Indonesia......................................................................
54
4.2 Histogram Berdasarkan Lama Bekerja................................................
56
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu
DAFTAR LAMPIRAN
Lampiran 1
: Kuesioner Penelitian
Lampiran 2
: Data Hasil Pengujian Validitas
Lampiran 3
: Data Kuesioner Penelitian
Lampiran 4
: Data Pengujian Hipotesis
Vienanty Rahmawati Muslim , 2013
Pengaruh Kompetensi Auditor Internal Terhadap Kualitas Audit : Kasus Pada Spi Pusat Pt Pos P Kualitas
Audit
Universitas Pendidikan Indonesia | Repository.Upi.Edu