S PEA 1006674 Table of content
DAFTAR ISI
LEMBAR PENGESAHAN
ABSTRAK
ABSTRACK
KATA PENGANTAR .................................................................................................i
UCAPAN TERIMAKASIH .........................................................................................ii
DAFTAR ISI ...............................................................................................................iii
DAFTAR TABEL........................................................................................................vi
DAFTAR GAMBAR ...................................................................................................vii
DAFTAR LAMPIRAN................................................................................................ix
BAB I PENDAHULUAN ..........................................................................................1
1.1 Latar Belakang .....................................................................................................1
1.2 Rumusan Masalah ...............................................................................................8
1.3 Maksud dan Tujuan Penelitian .............................................................................8
1.3.1 Maksud Penelitian ........................................................................................8
1.3.2 Tujuan Penelitian ..........................................................................................8
1.4 Kegunaan Penelitian .............................................................................................9
BAB II KAJIAN PUSTAKA, KERANGKA PIKIRAN, DAN HIPOTESIS ...........10
2.1 Kajian Pustaka ......................................................................................................10
i
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
2.1.1 Pengalaman ...................................................................................................10
2.1.1.1 Pengertian Pengalaman ......................................................................10
2.1.1.2 Unsur-unsur yang melatarbelakangi pengalaman ..............................11
2.1.2 Prefesionalisme Akuntan Forensik ...............................................................13
2.1.2.1 Pengertian Profesionalisme ................................................................13
2.1.2.2 Pengertian Akuntan Forensik ...............................................................15
2.1.2.3 Ruang Lingkup Akuntan Forensik .....................................................17
2.1.2.4 Atribut dan Kode Etik Akuntan Forensik ...........................................18
2.1.3 Kualitas Bukti Audit .....................................................................................20
2.1.3.1 Pengertian Kualitas Bukti Audit .........................................................20
2.1.3.2 Jenis Pembuktian ................................................................................22
2.1.4 Fraud ............................................................................................................25
2.1.4.1 Pengertian Fraud ................................................................................25
2.1.4.2 Jenis-Jenis Fraud ................................................................................26
2.1.4.3 Fraud Triangle ...................................................................................27
2.1.5 Penelitian Terdahulu .........................................................................................30
2.2 Kerangka Pemikiran .............................................................................................30
2.3 Hipotesis ...............................................................................................................35
ii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
BAB III METODE PENELITIAN .............................................................................35
3.1 Objek Penelitian ...................................................................................................35
3.2 Metode Penelitian .................................................................................................35
3.2.1 Desain Penelitian ..........................................................................................35
3.2.2 Definisi dan Operasionalisasi Variabel ........................................................36
3.2.3 Populasi dan Sampel Penelitian ....................................................................38
3.2.3.1 Populasi ..............................................................................................38
3.2.3.2 Sampel Penelitian ...............................................................................39
3.2.4 Teknik Pengumpulan Data ...........................................................................39
3.2.5 Instrumen Penelitian .....................................................................................40
3.2.6 Skala Pengukuran .........................................................................................40
3.2.7 Jenis dan Sumber Data .................................................................................42
3.2.8 Uji Validitas dan Realibilitas ........................................................................42
3.2.9 Teknik Analisis Data dan Rancangan Pengujian Hipotesis .........................44
3.2.9.1 Analisis Koefisien Korelasi ................................................................44
3.2.9.2 Analisis Koefisien Determinasi ............................................................46
3.2.9.3 Uji Hipotesis .......................................................................................46
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .............................................48
iii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.1 Hasil Penelitian.......................................................................................................48
4.1.1 Tinjauan Umum Tentang Subjek Penelitian...................................................48
4.1.1.1 Sejarah Singkat Perwakilan BPKP Provinsi Jawa Barat .....................48
4.1.1.2 Kedudukan dan Tupoksi Perwakilan BPKP Provinsi Jawa Barat .......49
4.1.1.3 Lingkungan Strategis Perwakilan BPKP Provinsi Jawa Barat ............50
4.1.2 Data Responden..............................................................................................53
4.1.3 Deskripsi dan Data Variabel Penelitian..........................................................54
4.1.3.1 Pengujian Validitas Instrumen..............................................................54
4.1.3.2 Pengujian Reliabilitas Instrumen..........................................................56
4.1.3.3 Variabel Pengalaman Akuntan Forensik ..............................................57
4.1.3.4 Variabel Profesionalisme Akuntan Forensik........................................64
4.1.3.5 Variabel Kualitas Bukti Audit ..............................................................72
4.1.4 Analisis Data Pengaruh Pengalaman Akuntan Forensik terhadap Kualitas
Bukti Audit Guna Mengungkap Fraud oleh Perwakilan BPKP Provinsi Jawa
Barat ..............................................................................................................83
4.1.4.1 Hasil Analisis Koefisien Korelasi ........................................................83
4.1.4.2 Hasil Analisis Koefisien Determinasi...................................................85
4.1.5 Analisis Data Pengaruh Profesionalisme Akuntan Forensik terhadap Kualitas
Bukti Audit Guna Mengungkap Fraud oleh Perwakilan BPKP Provinsi Jawa
Barat ..............................................................................................................86
iv
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.1.5.1 Hasil Analisis Koefisien Korelasi ........................................................86
4.1.5.2 Hasil Analisis Koefisien Determinasi...................................................88
4.2 Pembahasan............................................................................................................89
4.2.1 Pengaruh Pengalaman Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud .............................................................................89
4.2.2 Pengaruh Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud .............................................................................91
BAB V SIMPULAN DAN SARAN ...........................................................................93
5.1 Simpulan.................................................................................................................93
5.2 Saran ......................................................................................................................94
Daftar Pustaka
Lampiran
v
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu ..................................................................................29
Tabel 3.1 Indikator Variabel ......................................................................................38
Tabel 3.2 Intepretasi Interpretasi Skor Hasil Kategori ...............................................41
Tabel 3.3 Interpretasi Koefisien Korelasi ....................................................................45
Tabel 4.1 Demografi Responden .................................................................................53
Tabel 4.2 Validitas Variabel Pengalaman Akuntan Forensik ....................................55
Tabel 4.3 Validitas Variabel Profesionalisme Akuntan Forensik................................55
Tabel 4.4 Validitas Variabel Kualitas Bukti Audit ......................................................56
Tabel 4.5 Hasil Pengujian Reliabilitas .........................................................................57
Tabel 4.6 Frekuensi Jawaban Pengalaman Akuntan Forensik.....................................58
Tabel 4.7
Frekuensi Jawaban
Lamanya
Waktu
Menekuni Bidang
Akuntan
Forensik........................................................................................................................60
Tabel 4.8
Frekuensi Jawaban
Sering
Tidaknya
Melakukan
Tugas
Akuntan
Forensik........................................................................................................................61
Tabel 4.9 Frekuensi Jawaban Jenis Pelaksaan Tugas Akuntansi Forensik yang Biasa
Dihadapi .......................................................................................................................62
Tabel 4.10 Frekuensi Jawaban Pendidikan yang Berkelanjutan ..................................63
Tabel 4.11 Frekuensi Jawaban Profesionalisme Akuntan Forensik ............................65
vi
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
Tabel 4.12 Frekuensi Jawaban Dedication To The Profession ...................................67
Tabel 4.13 Frekuensi Jawaban Social Obligation .......................................................68
Tabel 4.14 Frekuensi Jawaban Demands for Autonomy .............................................69
Tabel 4.15 Frekuensi Jawaban Belief in Self-Regulation ............................................70
Tabel 4.16 Frekuensi Jawaban Professional community Affiliation ...........................71
Tabel 4.17 Frekuensi Jawaban Kualitas Bukti Audit...................................................74
Tabel 4.18 Frekuensi Jawaban Relevansi.....................................................................76
Tabel 4.19 Frekuensi Jawaban Independensi Penyedia Bukti .....................................77
Tabel 4.20 Frekuensi Jawaban Efektivitas Pengendalian Internal ...............................78
Tabel 4.21 Frekuensi Jawaban Pemahaman Langsung Pemeriksa ..............................79
Tabel 4.22 Frekuensi Jawaban Kualifikasi Penyedia Bukti.........................................80
Tabel 4.23 Frekuensi Jawaban Objektivitas Bukti.......................................................81
Tabel 4.24 Frekuensi Jawaban Ketepatan Waktu........................................................82
Tabel 4.25 Hasil Analisis Koefisien Korelasi Rank Spearman...................................84
Tabel 4.26 Hasil Analisis Koefisien Korelasi Rank Spearman...................................87
Tabel 4.27 Rangkuman Hasil Penelitian ......................................................................90
vii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Segitiga Akuntansi Forensik ..................................................................17
Gambar 2.2 Fraud Triangle .......................................................................................27
Gambar 2.2 Kerangka Pemikiran ...............................................................................34
viii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
LAMPIRAN
Lampiran 1
Daftar Kuesioner
Lampiran 2
Tabulasi Data
Lampiran 3
Output Uji Validitas dan Reliabilitas
Lampiran 4
Frekuensi Bimbingan
ix
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
LEMBAR PENGESAHAN
ABSTRAK
ABSTRACK
KATA PENGANTAR .................................................................................................i
UCAPAN TERIMAKASIH .........................................................................................ii
DAFTAR ISI ...............................................................................................................iii
DAFTAR TABEL........................................................................................................vi
DAFTAR GAMBAR ...................................................................................................vii
DAFTAR LAMPIRAN................................................................................................ix
BAB I PENDAHULUAN ..........................................................................................1
1.1 Latar Belakang .....................................................................................................1
1.2 Rumusan Masalah ...............................................................................................8
1.3 Maksud dan Tujuan Penelitian .............................................................................8
1.3.1 Maksud Penelitian ........................................................................................8
1.3.2 Tujuan Penelitian ..........................................................................................8
1.4 Kegunaan Penelitian .............................................................................................9
BAB II KAJIAN PUSTAKA, KERANGKA PIKIRAN, DAN HIPOTESIS ...........10
2.1 Kajian Pustaka ......................................................................................................10
i
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
2.1.1 Pengalaman ...................................................................................................10
2.1.1.1 Pengertian Pengalaman ......................................................................10
2.1.1.2 Unsur-unsur yang melatarbelakangi pengalaman ..............................11
2.1.2 Prefesionalisme Akuntan Forensik ...............................................................13
2.1.2.1 Pengertian Profesionalisme ................................................................13
2.1.2.2 Pengertian Akuntan Forensik ...............................................................15
2.1.2.3 Ruang Lingkup Akuntan Forensik .....................................................17
2.1.2.4 Atribut dan Kode Etik Akuntan Forensik ...........................................18
2.1.3 Kualitas Bukti Audit .....................................................................................20
2.1.3.1 Pengertian Kualitas Bukti Audit .........................................................20
2.1.3.2 Jenis Pembuktian ................................................................................22
2.1.4 Fraud ............................................................................................................25
2.1.4.1 Pengertian Fraud ................................................................................25
2.1.4.2 Jenis-Jenis Fraud ................................................................................26
2.1.4.3 Fraud Triangle ...................................................................................27
2.1.5 Penelitian Terdahulu .........................................................................................30
2.2 Kerangka Pemikiran .............................................................................................30
2.3 Hipotesis ...............................................................................................................35
ii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
BAB III METODE PENELITIAN .............................................................................35
3.1 Objek Penelitian ...................................................................................................35
3.2 Metode Penelitian .................................................................................................35
3.2.1 Desain Penelitian ..........................................................................................35
3.2.2 Definisi dan Operasionalisasi Variabel ........................................................36
3.2.3 Populasi dan Sampel Penelitian ....................................................................38
3.2.3.1 Populasi ..............................................................................................38
3.2.3.2 Sampel Penelitian ...............................................................................39
3.2.4 Teknik Pengumpulan Data ...........................................................................39
3.2.5 Instrumen Penelitian .....................................................................................40
3.2.6 Skala Pengukuran .........................................................................................40
3.2.7 Jenis dan Sumber Data .................................................................................42
3.2.8 Uji Validitas dan Realibilitas ........................................................................42
3.2.9 Teknik Analisis Data dan Rancangan Pengujian Hipotesis .........................44
3.2.9.1 Analisis Koefisien Korelasi ................................................................44
3.2.9.2 Analisis Koefisien Determinasi ............................................................46
3.2.9.3 Uji Hipotesis .......................................................................................46
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .............................................48
iii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.1 Hasil Penelitian.......................................................................................................48
4.1.1 Tinjauan Umum Tentang Subjek Penelitian...................................................48
4.1.1.1 Sejarah Singkat Perwakilan BPKP Provinsi Jawa Barat .....................48
4.1.1.2 Kedudukan dan Tupoksi Perwakilan BPKP Provinsi Jawa Barat .......49
4.1.1.3 Lingkungan Strategis Perwakilan BPKP Provinsi Jawa Barat ............50
4.1.2 Data Responden..............................................................................................53
4.1.3 Deskripsi dan Data Variabel Penelitian..........................................................54
4.1.3.1 Pengujian Validitas Instrumen..............................................................54
4.1.3.2 Pengujian Reliabilitas Instrumen..........................................................56
4.1.3.3 Variabel Pengalaman Akuntan Forensik ..............................................57
4.1.3.4 Variabel Profesionalisme Akuntan Forensik........................................64
4.1.3.5 Variabel Kualitas Bukti Audit ..............................................................72
4.1.4 Analisis Data Pengaruh Pengalaman Akuntan Forensik terhadap Kualitas
Bukti Audit Guna Mengungkap Fraud oleh Perwakilan BPKP Provinsi Jawa
Barat ..............................................................................................................83
4.1.4.1 Hasil Analisis Koefisien Korelasi ........................................................83
4.1.4.2 Hasil Analisis Koefisien Determinasi...................................................85
4.1.5 Analisis Data Pengaruh Profesionalisme Akuntan Forensik terhadap Kualitas
Bukti Audit Guna Mengungkap Fraud oleh Perwakilan BPKP Provinsi Jawa
Barat ..............................................................................................................86
iv
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
4.1.5.1 Hasil Analisis Koefisien Korelasi ........................................................86
4.1.5.2 Hasil Analisis Koefisien Determinasi...................................................88
4.2 Pembahasan............................................................................................................89
4.2.1 Pengaruh Pengalaman Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud .............................................................................89
4.2.2 Pengaruh Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud .............................................................................91
BAB V SIMPULAN DAN SARAN ...........................................................................93
5.1 Simpulan.................................................................................................................93
5.2 Saran ......................................................................................................................94
Daftar Pustaka
Lampiran
v
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu ..................................................................................29
Tabel 3.1 Indikator Variabel ......................................................................................38
Tabel 3.2 Intepretasi Interpretasi Skor Hasil Kategori ...............................................41
Tabel 3.3 Interpretasi Koefisien Korelasi ....................................................................45
Tabel 4.1 Demografi Responden .................................................................................53
Tabel 4.2 Validitas Variabel Pengalaman Akuntan Forensik ....................................55
Tabel 4.3 Validitas Variabel Profesionalisme Akuntan Forensik................................55
Tabel 4.4 Validitas Variabel Kualitas Bukti Audit ......................................................56
Tabel 4.5 Hasil Pengujian Reliabilitas .........................................................................57
Tabel 4.6 Frekuensi Jawaban Pengalaman Akuntan Forensik.....................................58
Tabel 4.7
Frekuensi Jawaban
Lamanya
Waktu
Menekuni Bidang
Akuntan
Forensik........................................................................................................................60
Tabel 4.8
Frekuensi Jawaban
Sering
Tidaknya
Melakukan
Tugas
Akuntan
Forensik........................................................................................................................61
Tabel 4.9 Frekuensi Jawaban Jenis Pelaksaan Tugas Akuntansi Forensik yang Biasa
Dihadapi .......................................................................................................................62
Tabel 4.10 Frekuensi Jawaban Pendidikan yang Berkelanjutan ..................................63
Tabel 4.11 Frekuensi Jawaban Profesionalisme Akuntan Forensik ............................65
vi
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
Tabel 4.12 Frekuensi Jawaban Dedication To The Profession ...................................67
Tabel 4.13 Frekuensi Jawaban Social Obligation .......................................................68
Tabel 4.14 Frekuensi Jawaban Demands for Autonomy .............................................69
Tabel 4.15 Frekuensi Jawaban Belief in Self-Regulation ............................................70
Tabel 4.16 Frekuensi Jawaban Professional community Affiliation ...........................71
Tabel 4.17 Frekuensi Jawaban Kualitas Bukti Audit...................................................74
Tabel 4.18 Frekuensi Jawaban Relevansi.....................................................................76
Tabel 4.19 Frekuensi Jawaban Independensi Penyedia Bukti .....................................77
Tabel 4.20 Frekuensi Jawaban Efektivitas Pengendalian Internal ...............................78
Tabel 4.21 Frekuensi Jawaban Pemahaman Langsung Pemeriksa ..............................79
Tabel 4.22 Frekuensi Jawaban Kualifikasi Penyedia Bukti.........................................80
Tabel 4.23 Frekuensi Jawaban Objektivitas Bukti.......................................................81
Tabel 4.24 Frekuensi Jawaban Ketepatan Waktu........................................................82
Tabel 4.25 Hasil Analisis Koefisien Korelasi Rank Spearman...................................84
Tabel 4.26 Hasil Analisis Koefisien Korelasi Rank Spearman...................................87
Tabel 4.27 Rangkuman Hasil Penelitian ......................................................................90
vii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Segitiga Akuntansi Forensik ..................................................................17
Gambar 2.2 Fraud Triangle .......................................................................................27
Gambar 2.2 Kerangka Pemikiran ...............................................................................34
viii
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
LAMPIRAN
Lampiran 1
Daftar Kuesioner
Lampiran 2
Tabulasi Data
Lampiran 3
Output Uji Validitas dan Reliabilitas
Lampiran 4
Frekuensi Bimbingan
ix
Elsa Tiara, 2015
Pengaruh Pengalaman D an Profesionalisme Akuntan Forensik Terhadap Kualitas Bukti Audit
Guna Mengungkap Fraud
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu