S SPEA 1002947 Tabble of content
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
ABSTRAK ........................................................................................................................... i
ABSTRACT.......................................................................................................................... ii
KATA PENGANTAR ....................................................................................................... iii
UCAPAN TERIMAKASIH............................................................................................... iv
DAFTAR ISI ..................................................................................................................... vii
DAFTAR TABEL............................................................................................................... x
DAFTAR GAMBAR ..........................................................................................................xi
BAB I PENDAHULUAN ................................................................................................... 1
1.1.
Latar Belakang Penelitian ................................................................................... 1
1.2.
Rumusan Masalah ............................................................................................... 9
1.3.
Maksud dan Tujuan Penelitian ............................................................................ 9
1.4.
Kegunaan Penelitian ......................................................................................... 10
1.4.1.
Kegunaan Teoritis ..................................................................................... 10
1.4.2.
Kegunaan Praktis ...................................................................................... 10
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .............. 12
2.1.
Kajian Pustaka .................................................................................................. 12
2.1.1.
Auditing .................................................................................................... 12
2.1.1.1.
Pengertian Auditing .......................................................................... 12
2.1.1.2.
Jenis-jenis Audit................................................................................ 13
2.1.2.
Auditor ...................................................................................................... 14
2.1.2.1.
Pengertian Auditor ............................................................................ 14
2.1.2.2.
Jenis-jenis Auditor ............................................................................ 15
2.1.3.
Penetapan Risiko Kecurangan .................................................................. 16
2.1.4.
Kemampuan Mendeteksi Kecurangan ...................................................... 18
2.1.5.
Kecurangan dan Jenis Kecurangan ........................................................... 19
2.1.6.
Tipe Kepribadian....................................................................................... 20
2.1.6.1.
Pengertian Kepribadian ..................................................................... 20
i
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.6.2.
Faktor Penentu Kepribadian.............................................................. 21
2.1.6.3.
Teori Tipe Kepribadian Jung ............................................................ 22
2.1.6.4.
Tipe Kepribadian Menurut MBTI (Myers Briggs Type Indicator) ... 24
2.1.7
Skeptisisme Profesional ............................................................................ 29
2.1.7.1
Pengertian Skeptisisme ..................................................................... 29
2.1.7.2
Pengertian Profesional ...................................................................... 30
2.1.7.3
Pengertian Skeptisisme Profesional Auditor ..................................... 30
2.1.8
Pengaruh Penetapan Risiko Kecurangan Terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 32
2.1.9
Pengaruh Tipe Kepribadian Auditor Terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 34
2.2.
Penelitian Terdahulu ......................................................................................... 35
2.3.
Kerangka Pemikiran.......................................................................................... 36
2.4.
Hipotesis ........................................................................................................... 40
BAB III OBYEK DAN METODE PENELITIAN ........................................................... 41
3.1.
Objek Penelitian ................................................................................................ 41
3.2.
Metode Penelitian ............................................................................................. 41
3.2.1.
Desain Penelitian....................................................................................... 41
3.2.2.
Definisi dan Operasionalisasi Variabel ..................................................... 42
3.2.3.
Populasi dan Sampel Penelitian ................................................................ 45
3.2.3.1.
Populasi Penelitian ............................................................................ 45
3.2.3.2.
Sampel Penelitian.............................................................................. 46
3.2.4.
Teknik Pengumpulan Data ........................................................................ 47
3.2.4.1.
3.2.5.
Jenis dan Skala Pengukuran Data ..................................................... 47
Teknik Analisis Data................................................................................. 49
3.2.5.1.
Uji Validitas ...................................................................................... 49
3.2.5.2.
Uji Reliabilitas .................................................................................. 50
3.2.5.3.
Uji Asumsi Klasik ............................................................................ 51
3.2.5.4.
Teknik Analisis Regresi Berganda dengan Variable Dummy ........... 53
3.2.5.5.
Uji Hipotesis ..................................................................................... 54
3.2.5.5.1. Hipotesis Statistik ............................................................................ 54
ii
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.5.5.2. Uji Hipotesis ..................................................................................... 55
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................................. 57
4.1.
Hasil Penelitian ................................................................................................. 57
4.1.1.
Gambaran Umum Objek Penelitian .......................................................... 57
4.1.2.
Struktur Organisasi Kantor Akuntan Publik ............................................. 68
4.1.3.
Data Responden ........................................................................................ 70
4.1.4.
Deskripsi dan Data Variabel Penelitian .................................................... 71
4.1.4.1.
Pengujian Validitas Instrumen .......................................................... 71
4.1.4.2.
Pengujian Reliabilitas Instrumen ...................................................... 74
4.1.4.3.
Gambaran Hasil Penelitian................................................................ 75
4.1.4.3.1. Variabel Penetapan Risiko Kecurangan ............................................ 75
4.1.4.3.2. Variabel Tipe Kepribadian Auditor .................................................. 78
4.1.4.3.3. Variabel Skeptisisme Profesional Auditor ........................................ 80
4.1.4.4.
Uji Asumsi Klasik ............................................................................. 82
4.1.4.4.1. Uji Normalitas Data .......................................................................... 82
4.1.4.4.2. Uji Linearitas..................................................................................... 83
4.1.4.4.3. Uji Heteroskedastisitas ...................................................................... 84
4.1.4.5.
Analisis Regresi Berganda dengan Variabel Dummy ....................... 85
4.1.4.6.
Uji Hipotesis ..................................................................................... 87
4.1.4.6.1. Uji t ................................................................................................... 87
4.1.4.6.2. Uji F .................................................................................................. 88
4.1.4.6.3. Uji Koefisien Determinasi................................................................. 90
4.2.
Pembahasan....................................................................................................... 90
4.2.1.
Pengaruh Penetapan Risiko Kecurangan terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 91
4.2.2.
Pengaruh Tipe Kepribadian Auditor terhadap Skeptisisme Profesional
Auditor… .................................................................................................................. 93
4.2.3.
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor
terhadap Skeptisisme Profesional Auditor ................................................................ 96
BAB V SIMPULAN DAN SARAN ................................................................................. 98
5.1.
Simpulan ........................................................................................................... 98
iii
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
5.2.
Saran ................................................................................................................. 99
DAFTAR PUSTAKA ..................................................................................................... 101
LAMPIRAN-LAMPIRAN
RIWAYAT HIDUP
iv
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus yang melibatkan Akuntan Publik di Indonesia ........................................ 5
Tabel 2.1 Penelitian Terdahulu ......................................................................................... 35
Tabel 3.1 Operasionalisasi Variabel ................................................................................. 43
Tabel 3.2 Daftar KAP di Kota Bandung ........................................................................... 45
Tabel 3.3 Skor Jawaban .................................................................................................... 48
Tabel 3.4 Interpretasi Skor ................................................................................................ 48
Tabel 4.1 Daftar KAP di Kota Bandung ........................................................................... 59
Tabel 4.2 Daftar Kuesioner yang Disebar dan Diterima ................................................... 61
Tabel 4.3 Demografi Responden ...................................................................................... 70
Tabel 4.4 Hasil Uji Validitas Penetapan Risiko Kecurangan ........................................... 72
Tabel 4.5 Hasil Uji Validitas Skeptisisme Profesional Auditor ........................................ 73
Tabel 4.6 Hasil Uji Reliabilitas ......................................................................................... 74
Tabel 4.7 Frekuensi Jawaban Penetapan Risiko Kecurangan ........................................... 76
Tabel 4.8 Frekuensi Jawaban Tipe Kepribadian Auditor.................................................. 78
Tabel 4.9 Frekuensi Jawaban Skeptisisme Profesional Auditor ....................................... 80
Tabel 4.10 Hasil Uji Normalitas ....................................................................................... 83
Tabel 4.11 Hasil Uji Linearitas ......................................................................................... 84
Tabel 4.12 Hasil Uji Heteroskedastisistas......................................................................... 85
Tabel 4.13 Hasil Uji Regresi ............................................................................................. 86
Tabel 4.14 Hasil Uji t ........................................................................................................ 87
Tabel 4.15 Hasil Uji F ....................................................................................................... 89
Tabel 4.16 Analisis Koefisien Determinasi ...................................................................... 90
v
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Hubungan Variabel ....................................................................................... 40
vi
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN NASKAH
ABSTRAK ........................................................................................................................... i
ABSTRACT.......................................................................................................................... ii
KATA PENGANTAR ....................................................................................................... iii
UCAPAN TERIMAKASIH............................................................................................... iv
DAFTAR ISI ..................................................................................................................... vii
DAFTAR TABEL............................................................................................................... x
DAFTAR GAMBAR ..........................................................................................................xi
BAB I PENDAHULUAN ................................................................................................... 1
1.1.
Latar Belakang Penelitian ................................................................................... 1
1.2.
Rumusan Masalah ............................................................................................... 9
1.3.
Maksud dan Tujuan Penelitian ............................................................................ 9
1.4.
Kegunaan Penelitian ......................................................................................... 10
1.4.1.
Kegunaan Teoritis ..................................................................................... 10
1.4.2.
Kegunaan Praktis ...................................................................................... 10
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .............. 12
2.1.
Kajian Pustaka .................................................................................................. 12
2.1.1.
Auditing .................................................................................................... 12
2.1.1.1.
Pengertian Auditing .......................................................................... 12
2.1.1.2.
Jenis-jenis Audit................................................................................ 13
2.1.2.
Auditor ...................................................................................................... 14
2.1.2.1.
Pengertian Auditor ............................................................................ 14
2.1.2.2.
Jenis-jenis Auditor ............................................................................ 15
2.1.3.
Penetapan Risiko Kecurangan .................................................................. 16
2.1.4.
Kemampuan Mendeteksi Kecurangan ...................................................... 18
2.1.5.
Kecurangan dan Jenis Kecurangan ........................................................... 19
2.1.6.
Tipe Kepribadian....................................................................................... 20
2.1.6.1.
Pengertian Kepribadian ..................................................................... 20
i
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.6.2.
Faktor Penentu Kepribadian.............................................................. 21
2.1.6.3.
Teori Tipe Kepribadian Jung ............................................................ 22
2.1.6.4.
Tipe Kepribadian Menurut MBTI (Myers Briggs Type Indicator) ... 24
2.1.7
Skeptisisme Profesional ............................................................................ 29
2.1.7.1
Pengertian Skeptisisme ..................................................................... 29
2.1.7.2
Pengertian Profesional ...................................................................... 30
2.1.7.3
Pengertian Skeptisisme Profesional Auditor ..................................... 30
2.1.8
Pengaruh Penetapan Risiko Kecurangan Terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 32
2.1.9
Pengaruh Tipe Kepribadian Auditor Terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 34
2.2.
Penelitian Terdahulu ......................................................................................... 35
2.3.
Kerangka Pemikiran.......................................................................................... 36
2.4.
Hipotesis ........................................................................................................... 40
BAB III OBYEK DAN METODE PENELITIAN ........................................................... 41
3.1.
Objek Penelitian ................................................................................................ 41
3.2.
Metode Penelitian ............................................................................................. 41
3.2.1.
Desain Penelitian....................................................................................... 41
3.2.2.
Definisi dan Operasionalisasi Variabel ..................................................... 42
3.2.3.
Populasi dan Sampel Penelitian ................................................................ 45
3.2.3.1.
Populasi Penelitian ............................................................................ 45
3.2.3.2.
Sampel Penelitian.............................................................................. 46
3.2.4.
Teknik Pengumpulan Data ........................................................................ 47
3.2.4.1.
3.2.5.
Jenis dan Skala Pengukuran Data ..................................................... 47
Teknik Analisis Data................................................................................. 49
3.2.5.1.
Uji Validitas ...................................................................................... 49
3.2.5.2.
Uji Reliabilitas .................................................................................. 50
3.2.5.3.
Uji Asumsi Klasik ............................................................................ 51
3.2.5.4.
Teknik Analisis Regresi Berganda dengan Variable Dummy ........... 53
3.2.5.5.
Uji Hipotesis ..................................................................................... 54
3.2.5.5.1. Hipotesis Statistik ............................................................................ 54
ii
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.5.5.2. Uji Hipotesis ..................................................................................... 55
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................................. 57
4.1.
Hasil Penelitian ................................................................................................. 57
4.1.1.
Gambaran Umum Objek Penelitian .......................................................... 57
4.1.2.
Struktur Organisasi Kantor Akuntan Publik ............................................. 68
4.1.3.
Data Responden ........................................................................................ 70
4.1.4.
Deskripsi dan Data Variabel Penelitian .................................................... 71
4.1.4.1.
Pengujian Validitas Instrumen .......................................................... 71
4.1.4.2.
Pengujian Reliabilitas Instrumen ...................................................... 74
4.1.4.3.
Gambaran Hasil Penelitian................................................................ 75
4.1.4.3.1. Variabel Penetapan Risiko Kecurangan ............................................ 75
4.1.4.3.2. Variabel Tipe Kepribadian Auditor .................................................. 78
4.1.4.3.3. Variabel Skeptisisme Profesional Auditor ........................................ 80
4.1.4.4.
Uji Asumsi Klasik ............................................................................. 82
4.1.4.4.1. Uji Normalitas Data .......................................................................... 82
4.1.4.4.2. Uji Linearitas..................................................................................... 83
4.1.4.4.3. Uji Heteroskedastisitas ...................................................................... 84
4.1.4.5.
Analisis Regresi Berganda dengan Variabel Dummy ....................... 85
4.1.4.6.
Uji Hipotesis ..................................................................................... 87
4.1.4.6.1. Uji t ................................................................................................... 87
4.1.4.6.2. Uji F .................................................................................................. 88
4.1.4.6.3. Uji Koefisien Determinasi................................................................. 90
4.2.
Pembahasan....................................................................................................... 90
4.2.1.
Pengaruh Penetapan Risiko Kecurangan terhadap Skeptisisme Profesional
Auditor.... .................................................................................................................. 91
4.2.2.
Pengaruh Tipe Kepribadian Auditor terhadap Skeptisisme Profesional
Auditor… .................................................................................................................. 93
4.2.3.
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor
terhadap Skeptisisme Profesional Auditor ................................................................ 96
BAB V SIMPULAN DAN SARAN ................................................................................. 98
5.1.
Simpulan ........................................................................................................... 98
iii
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
5.2.
Saran ................................................................................................................. 99
DAFTAR PUSTAKA ..................................................................................................... 101
LAMPIRAN-LAMPIRAN
RIWAYAT HIDUP
iv
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Kasus yang melibatkan Akuntan Publik di Indonesia ........................................ 5
Tabel 2.1 Penelitian Terdahulu ......................................................................................... 35
Tabel 3.1 Operasionalisasi Variabel ................................................................................. 43
Tabel 3.2 Daftar KAP di Kota Bandung ........................................................................... 45
Tabel 3.3 Skor Jawaban .................................................................................................... 48
Tabel 3.4 Interpretasi Skor ................................................................................................ 48
Tabel 4.1 Daftar KAP di Kota Bandung ........................................................................... 59
Tabel 4.2 Daftar Kuesioner yang Disebar dan Diterima ................................................... 61
Tabel 4.3 Demografi Responden ...................................................................................... 70
Tabel 4.4 Hasil Uji Validitas Penetapan Risiko Kecurangan ........................................... 72
Tabel 4.5 Hasil Uji Validitas Skeptisisme Profesional Auditor ........................................ 73
Tabel 4.6 Hasil Uji Reliabilitas ......................................................................................... 74
Tabel 4.7 Frekuensi Jawaban Penetapan Risiko Kecurangan ........................................... 76
Tabel 4.8 Frekuensi Jawaban Tipe Kepribadian Auditor.................................................. 78
Tabel 4.9 Frekuensi Jawaban Skeptisisme Profesional Auditor ....................................... 80
Tabel 4.10 Hasil Uji Normalitas ....................................................................................... 83
Tabel 4.11 Hasil Uji Linearitas ......................................................................................... 84
Tabel 4.12 Hasil Uji Heteroskedastisistas......................................................................... 85
Tabel 4.13 Hasil Uji Regresi ............................................................................................. 86
Tabel 4.14 Hasil Uji t ........................................................................................................ 87
Tabel 4.15 Hasil Uji F ....................................................................................................... 89
Tabel 4.16 Analisis Koefisien Determinasi ...................................................................... 90
v
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Hubungan Variabel ....................................................................................... 40
vi
Ghina Luthfy Nurutami, 2014
Pengaruh Penetapan Risiko Kecurangan dan Tipe Kepribadian Auditor Terhadap
Skeptisisme Profesional Auditor
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu