professional care,

Team project ©2017 Dony Pratidana S. Hum | Bima Agus Setyawan S. IIP

Hak cipta dan penggunaan kembali:

Lisensi ini mengizinkan setiap orang untuk menggubah, memperbaiki, dan membuat ciptaan turunan bukan untuk kepentingan komersial, selama anda mencantumkan nama penulis dan melisensikan ciptaan turunan dengan syarat yang serupa dengan ciptaan asli.

Copyright and reuse:

This license lets you remix, tweak, and build upon work non-commercially, as long as you credit the origin creator and license it on your new creations under the identical terms.

i

PENGARUH ETIKA AUDITOR, PENGALAMAN

AUDITOR, INDEPENDENSI AUDITOR, DUE

PROFESSIONAL CARE, DAN TIME

BUDGET PRESSURE TERHADAP

KUALITAS AUDIT (Studi Empiris pada KAP di Wilayah Jakarta dan Tangerang)

SKRIPSI

Diajukan Guna Memenuhi Persyaratan Memperoleh

Gelar Sarjana Ekonomi (S.E)

Angreni Wijaya

00000010470

PROGRAM STUDI AKUNTANSI

FAKULTAS BISNIS

UNIVERSITAS MULTIMEDIA NUSANTARA

TANGERANG

2019

Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019

Scanned by CamScannerPengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019

vii

ABSTRAK

Tujuan dari penelitian ini adalah untuk menguji pengaruh etika auditor, pengalaman

auditor, independensi auditor, Due Professional Care, dan Time Budget Pressure

terhadap kualitas audit. Etika auditor diukur menggunakan indikator tidak dapat

diintimidasi, ketaatan terhadap peraturan perundang-undangan, dan bersikap objektif.

Pengalaman auditor diukur menggunakan indikator lamanya bekerja sebagai auditor

dan banyaknya tugas pemeriksaan. Independensi auditor diukur dengan menggunakan

indikator penyusunan program audit bebas dari campur tangan pihak lain, pemeriksaan

bebas dari kepentingan pribadi maupun manajerial, dan pelaporan bersifat objektif.

Due Professional Care diukur dengan menggunakan indikator sikap/kemampuan

teknik auditor dan berpikir secara kritis. Time Budget Pressure diukur menggunakan

indikator efisiensi dalam penggunaan waktu, kesesuaian pelaksanaan audit, dan

penilaian kinerja. Kualitas audit diukur menggunakan indikator kesesuaian

pemeriksaan dengan standar audit dan kualitas laporan hasil pemeriksaan.

Data yang digunakan dalam penelitian ini adalah data primer. Populasi dari

penelitian ini adalah auditor yang bekerja di KAP. Sampel dari penelitian ini adalah

auditor yang bekerja di KAP yang berdomisili di wilayah Jakarta dan Tangerang

dengan jabatan minimal sebagai junior auditor. Jumlah responden dalam penelitian ini

adalah 108. Teknik analisis data yang digunakan adalah regresi linear berganda.

Hasil penelitian ini adalah (1) Etika auditor memiliki pengaruh positif terhadap

kualitas audit, (2) Pengalaman Auditor memiliki pengaruh positif terhadap kualitas

audit, (3) Independensi memiliki pengaruh positif terhadap kualitas audit, (4) Due

Profesional Care memiliki pengaruh positif terhadap kualitas audit, (5) Time Budget

Pressure tidak memiliki pengaruh terhadap kualitas audit.

Kata kunci : Due Professional Care, Etika Auditor, Independensi Auditor, Kualitas

Audit, Pengalaman Auditor, dan Time Budget Pressure.


viii

ABSTRACT

The purpose of this study is to examine the impact of several variables such as

auditor ethics, auditor experience, auditor independence, Due Professional Care, and

Time Budget Pressure towards audit quality. Indicator to measure Auditor ethics are

intimidation threat, regulatorly compliance, and objectivity. Indicators to measure

auditor experience are length of time as an auditor and variation of duties. Indicator

to measure auditor independence are free from interference and objectivity report.

Indicators to measure Due Professional Care are auditor attitude / technical ability

and critical thinking. Indicator to measure Time Budget Pressure are time efficiency,

audit compliance, and performance appraisal. Audit quality are measured using audit

standards and the quality of audit reports.

The data used in this study is primary data. The population of this study are

auditors working at Public Account Firm. The sample of this study are auditors

working at Public Accounting Firm in Jakarta and Tangerang areas with minimal

position as junior auditors. The number of respondents in this study is 108. The data

analysis technique in this study using multiple linear regression.

The results of this study are (1) Auditor ethics has a positive effect towards

audit quality, (2) Auditor experience has a positive effect towards audit quality, (3)

Auditor Independence has a positive effect towards audit quality, (4) Due Professional

Care has a positive effect towards audit quality, (5) Time Budget Pressure has no effect

towards audit quality.

Keywords : Auditor Ethics, Auditor Experience, Auditor Independence, Audit Quality,

Due Professional Care, Time Budget Pressure


ix

DAFTAR ISI

HALAMAN JUDUL .............................................................................................. i

HALAMAN PENGESAHAN ............................................................................... ii

PERNYATAAN .................................................................................................... iii

HALAMAN PERSEMBAHAN........................................................................... iv

KATA PENGANTAR ............................................................................................ v

ABSTRAK ........................................................................................................... vii

ABSTRACT ......................................................................................................... viii

DAFTAR ISI ......................................................................................................... ix

DAFTAR TABEL............................................................................................... xiv

DAFTAR GAMBAR ............................................................................................ xv

BAB I PENDAHULUAN

1.1 Latar Belakang ........................................................................................... 1

1.2 Batasan Masalah ...................................................................................... 16

1.3 Rumusan Masalah .................................................................................... 16

1.4 Tujuan Penelitian ..................................................................................... 17

1.5 Manfaat Penelitian ................................................................................... 17

1.6 Sistematika Penulisan .............................................................................. 18


x

BAB II TELAAH LITERATUR

2.1 Laporan Keuangan .................................................................................. 20

2.2 Audit ....................................................................................................... 22

2.3 Kualitas Audit ......................................................................................... 30

2.4 Etika Auditor ........................................................................................... 33

2.5 Pengaruh Etika Auditor Terhadap Kualitas Audit ................................... 36

2.6 Pengalaman Auditor ................................................................................. 38

2.7 Pengaruh Pengalaman Auditor Terhadap Kualitas Audit ........................ 39

2.8 Independensi Auditor .............................................................................. 41

2.9 Pengaruh Independensi Auditor Terhadap Kualitas Audit ...................... 43

2.10 Due Professional Care ............................................................................ 44

2.11 Pengaruh Due Professional Care Terhadap Kualitas Audit ................... 46

2.12 Time Budget Pressure ............................................................................. 48

2.13 Pengaruh Time Budget Pressure Terhadap Kualitas Audit .................... 49

2.14 Model Penelitian ..................................................................................... 51

BAB III METODE PENELITIAN

3.1 Gambaran Umum Objek Penelitian ......................................................... 52

3.2 Metode Penelitian ................................................................................... 52

3.3 Variabel Penelitian dan Definisi Operasional ......................................... 53


xi

3.3.1 Variabel Dependen......................................................................... 53

3.3.2 Variabel Independen ...................................................................... 53

3.3.2.1 Etika Auditor ......................................................................... 54

3.3.2.2 Pengalaman Auditor ............................................................. 55

3.3.2.3 Independensi Auditor ............................................................ 56

3.3.2.4 Due Professional Care .......................................................... 57

3.3.2.5 Time Budget Pressure ........................................................... 58

3.4 Teknik Pengumpulan Data ...................................................................... 59

3.5 Teknik Pengambilan Sampel .................................................................. 59

3.6 Teknik Analisis Data ............................................................................... 60

3.6.1 Statistik Deskriptif .......................................................................... 60

3.6.2 Uji Validitas .................................................................................... 60

3.6.3 Uji Reliabilitas ................................................................................ 61

3.6.4 Uji Normalitas ................................................................................. 61

3.6.5 Uji Asumsi Klasik ........................................................................... 62

3.6.5.1 Uji Multikolonieritas .......................................................... 62

3.6.5.2 Uji Heteroskedastisitas ....................................................... 63

3.6.6 Uji Hipotesis ................................................................................... 63

3.6.6.1 Uji Koefisien Determinasi .................................................. 64


xii

3.5.4.2 Uji Signifikansi Simultan (Uji Statistik F) ......................... 65

3.5.4.3 Uji Signifikansi Parameter Individual (Uji Statistik t) ....... 66

BAB IV ANALISIS DATA DAN PEMBAHASAN

4.1 Objek Penelitian ....................................................................................... 67

4.2 Statistik Deskriptif ................................................................................... 72

4.3 Uji Validitas ............................................................................................. 75

4.4 Uji Reliabilitas ......................................................................................... 76

4.5 Uji Normalitas .......................................................................................... 77

4.6 Uji Asumsi Klasik .................................................................................... 78

4.6.1 Uji Multikolonieritas ....................................................................... 78

4.6.2 Uji Heteroskedastisitas.................................................................... 79

4.7 Uji Hipotesis ............................................................................................ 81

4.7.1 Uji Koefisien Determinasi .............................................................. 81

4.7.2 Uji Signifikansi Simultan (Uji Statistik F)...................................... 82

4.7.3 Uji Signifikansi Parameter Individual (Uji Statistik t) ................... 83

BAB V SIMPULAN DAN SARAN

5.1 Simpulan .................................................................................................. 90

5.2 Keterbatasan ............................................................................................. 92

5.3 Saran ........................................................................................................ 93


xiii

5.4 Implikasi Hasil Penelitian ........................................................................ 93

DAFTAR PUSTAKA

DAFTAR LAMPIRAN


xiv

DAFTAR TABEL

Tabel 3.1 Kriteria Kekuatan Hubungan ..................................................... 64

Tabel 4.1 Pendistribusian Kuesioner Berdasarkan KAP ........................... 68

Tabel 4.2 Sampel Penelitian dan Tingkat Pengembalian ........................... 69

Tabel 4.3 Karakteristik Responden ............................................................ 70

Tabel 4.4 Statistik Deskriptif ..................................................................... 73

Tabel 4.5 Hasil Uji Validitas ..................................................................... 75

Tabel 4.6 Hasil Uji Reliabilitas .................................................................. 76

Tabel 4.7 Uji Normalitas ............................................................................ 78

Tabel 4.8 Uji Multikolonieritas .................................................................. 79

Tabel 4.9 Uji Koefisien Determinasi ......................................................... 81

Tabel 4.10 Uji Signifikansi Simultan (Uji Statistik F)................................. 82

Tabel 4.11 Uji Signifikansi Parameter Individual (Uji Statistik t) .............. 83


xv

DAFTAR GAMBAR

Gambar 1.1 Pertumbuhan Perusahaan yang Tercatat di BEI Periode 2014-

2018 ........................................................................................... 1

Gambar 2.1 Model Penelitian ....................................................................... 51

Gambar 4.1 Uji Heteroskedastisitas .............................................................. 80


professional care,

Documents