S PEA 0901390 Table of Content
DAFTAR ISI
KATA PENGANTAR...................................................................................
i
DAFTAR ISI..................................................................................................
iii
DAFTAR TABEL.........................................................................................
vi
DAFTAR GAMBAR....................................................................................
viii
BAB I PENDAHULUAN
1.1 Latar Belakang....................................................................................
1
1.2 Rumusan Masalah...............................................................................
9
1.3 Maksud dan Tujuan............................................................................
9
1.3.1
Maksud...................................................................................
10
1.3.2
Tujuan.....................................................................................
10
1.4 Kegunaan penelitian............................................................................
10
1.4.1
Kegunaan Akademis………………………………………...
10
1.4.2
Kegunaan Praktis……………………………………………
11
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka.....................................................................................
11
2.1.1
Auditing....................…….………………………..................
11
2.1.2
Jenis – Jenis Audit…………………………...........................
16
2.1.3
Standar Audit...............................................................……...
17
2.1.4
Jenis – Jenis Auditor………….…………………………......
18
2.1.5
Due Profesional Care…...............…………….….…………..
20
2.1.6
Kompetensi Profesional…………................………………...
28
2.1.7
Kualitas Audit .........................................................................
32
2.1.8
Penelitin Terdahulu.................................................................
35
Rifki M eirizal, 2014
PENGARUH DUE PROFESIONAL CARE DAN KOMPETENSI PROFESIONAL TERHADAP
KUALITAS AUDIT
:studi padaBUMN yang berkantor pusat di Kota Bandung
Unipersitas Pendidikan Inodnesia | repository.upi.edu | perpustakaan. Upi.edu
2.2
Kerangka Pemikiran.....................................................................
38
2.2
Hipotesis ......................................................................................
43
BAB III METODE PENELITIAN
3.1 Objek Penelitian............................................................................
44
3.2 MetodePenelitian ..........................................................................
44
3.2.1 Desain Penelitian.....................................................................
44
3.2.2 Definisi dan Operasional Variabel. ........................................
45
3.2.2.1 Definisi Variabel...............................................................
45
3.2.2.2 Operasional Variabel.........................................................
47
3.2.3 Populasi dan Sampel...............................................................
48
3.2.4 Teknik Pengumpulan Data .....................................................
50
3.2.5 Teknik Analisis Data dan Pengujian Hipotesis.......................
51
3.2.5.1 Uji Validitas....................................................................
54
3.2.5.2 Uji Reliabilitas..................................................................
55
3.2.5.3 Uji Asumsi Klasik.............................................................
56
3.2.5.4 Uji – t ................................................................................
3.2.5.5 Uji – f ...............................................................................
3.2.5.6 Pengujian Hipotesis...........................................................
59
60
61
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ..................................................................................
66
4.1.1 Gambaran Umum Objek Penelitian ...........................................
66
4.1.1.1 Sejarah Singkat BUMN ...................................................
66
4.1.2 Struktur Organisasi BUMN.........................................................
72
4.1.3 Karakteristik Responden.............................................................
74
4.1.4 Hasil Pengujian Alat Ukur Penelitian.........................................
75
4.1.4.1 Hasil Uji Validitas............................................................
75
4.1.4.2 Hasil Uji Reliabilitas........................................................
iv
4.1.5 Gambaran Hasil Penelitian.........................................................
79
4.1.5.1 Gambaran Variabel Due Profesional Care ....................... 8780
4.1.5.2 Gambaran Variabel Kompetensi Profesional ..................... 8980
4.1.5.3 Gambaran Variabel Kualitas Audit .................................... 9183
4.2 Uji Asumsi Klasik ............................................................................ 85
4.2.1 Uji Normalitas........................................................................
88
4.2.2 Uji Multikolinearitas................................................................
88
4.2.3 Uji Heterokedastisitas..............................................................
90
4.2.4 Koefisien Determinasi.............................................................
91
4.2.5 Regresi Linier Berganda..........................................................
93
4.2.6 Uji Hopotesis............................................................................
94
4.2.6.1 Uji t..................................................................................
95
4.2.6.2 Uji F.................................................................................
95
4.3 Pembahasan.......................................................................................
97
4.3.1 Pengaruh Due Profesional Care Terhadap Kualitas Audit.........
98
4.3.2 Pengaruh Kompetensi Profesional Terhadap Kualitas Audit.....
99
4.3.3 Pengaruh Due Profesional Care Dan Kompetensi Profesional
101
Terhadap Kualitas Audit..............................................................
104
BAB V SIMPULAN DAN SARAN
5.1 Simpulan.............................................................................................
5.2 Saran...................................................................................................
106
107
v
DAFTAR PUSTAKA......................................................................................
LAMPIRAN
vi
109
KATA PENGANTAR...................................................................................
i
DAFTAR ISI..................................................................................................
iii
DAFTAR TABEL.........................................................................................
vi
DAFTAR GAMBAR....................................................................................
viii
BAB I PENDAHULUAN
1.1 Latar Belakang....................................................................................
1
1.2 Rumusan Masalah...............................................................................
9
1.3 Maksud dan Tujuan............................................................................
9
1.3.1
Maksud...................................................................................
10
1.3.2
Tujuan.....................................................................................
10
1.4 Kegunaan penelitian............................................................................
10
1.4.1
Kegunaan Akademis………………………………………...
10
1.4.2
Kegunaan Praktis……………………………………………
11
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka.....................................................................................
11
2.1.1
Auditing....................…….………………………..................
11
2.1.2
Jenis – Jenis Audit…………………………...........................
16
2.1.3
Standar Audit...............................................................……...
17
2.1.4
Jenis – Jenis Auditor………….…………………………......
18
2.1.5
Due Profesional Care…...............…………….….…………..
20
2.1.6
Kompetensi Profesional…………................………………...
28
2.1.7
Kualitas Audit .........................................................................
32
2.1.8
Penelitin Terdahulu.................................................................
35
Rifki M eirizal, 2014
PENGARUH DUE PROFESIONAL CARE DAN KOMPETENSI PROFESIONAL TERHADAP
KUALITAS AUDIT
:studi padaBUMN yang berkantor pusat di Kota Bandung
Unipersitas Pendidikan Inodnesia | repository.upi.edu | perpustakaan. Upi.edu
2.2
Kerangka Pemikiran.....................................................................
38
2.2
Hipotesis ......................................................................................
43
BAB III METODE PENELITIAN
3.1 Objek Penelitian............................................................................
44
3.2 MetodePenelitian ..........................................................................
44
3.2.1 Desain Penelitian.....................................................................
44
3.2.2 Definisi dan Operasional Variabel. ........................................
45
3.2.2.1 Definisi Variabel...............................................................
45
3.2.2.2 Operasional Variabel.........................................................
47
3.2.3 Populasi dan Sampel...............................................................
48
3.2.4 Teknik Pengumpulan Data .....................................................
50
3.2.5 Teknik Analisis Data dan Pengujian Hipotesis.......................
51
3.2.5.1 Uji Validitas....................................................................
54
3.2.5.2 Uji Reliabilitas..................................................................
55
3.2.5.3 Uji Asumsi Klasik.............................................................
56
3.2.5.4 Uji – t ................................................................................
3.2.5.5 Uji – f ...............................................................................
3.2.5.6 Pengujian Hipotesis...........................................................
59
60
61
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ..................................................................................
66
4.1.1 Gambaran Umum Objek Penelitian ...........................................
66
4.1.1.1 Sejarah Singkat BUMN ...................................................
66
4.1.2 Struktur Organisasi BUMN.........................................................
72
4.1.3 Karakteristik Responden.............................................................
74
4.1.4 Hasil Pengujian Alat Ukur Penelitian.........................................
75
4.1.4.1 Hasil Uji Validitas............................................................
75
4.1.4.2 Hasil Uji Reliabilitas........................................................
iv
4.1.5 Gambaran Hasil Penelitian.........................................................
79
4.1.5.1 Gambaran Variabel Due Profesional Care ....................... 8780
4.1.5.2 Gambaran Variabel Kompetensi Profesional ..................... 8980
4.1.5.3 Gambaran Variabel Kualitas Audit .................................... 9183
4.2 Uji Asumsi Klasik ............................................................................ 85
4.2.1 Uji Normalitas........................................................................
88
4.2.2 Uji Multikolinearitas................................................................
88
4.2.3 Uji Heterokedastisitas..............................................................
90
4.2.4 Koefisien Determinasi.............................................................
91
4.2.5 Regresi Linier Berganda..........................................................
93
4.2.6 Uji Hopotesis............................................................................
94
4.2.6.1 Uji t..................................................................................
95
4.2.6.2 Uji F.................................................................................
95
4.3 Pembahasan.......................................................................................
97
4.3.1 Pengaruh Due Profesional Care Terhadap Kualitas Audit.........
98
4.3.2 Pengaruh Kompetensi Profesional Terhadap Kualitas Audit.....
99
4.3.3 Pengaruh Due Profesional Care Dan Kompetensi Profesional
101
Terhadap Kualitas Audit..............................................................
104
BAB V SIMPULAN DAN SARAN
5.1 Simpulan.............................................................................................
5.2 Saran...................................................................................................
106
107
v
DAFTAR PUSTAKA......................................................................................
LAMPIRAN
vi
109