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DAFTAR ISI

LEMBAR PENGESAHAN

ABSTRAK

KATA PENGANTAR ................................................................................................ i

DAFTAR ISI ............................................................................................................. iv

DAFTAR GAMBAR ................................................................................................ xi

DAFTAR TABEL .................................................................................................... xii

DAFTAR LAMPIRAN ............................................................................................ xv

BAB I PENDAHULUAN .................................................................................... 1

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

1.2 Rumusan Masalah ......................................................................................... 8

1.3 Maksud dan Tujuan peneliti.......................................................................... 8

1.4 Kegunaan Penelitian .................................................................................... 9

1.4.1 Kegunaan Teoritis ............................................................................ 9

1.4.2 Kegunaan Praktis ........................................................................... 10

BAB II KAJIAN PUSTAKA, KERANGKA TEORITIS,

DAN HIPOTESIS ............................................................................... 11

2.1 Kajian Pustaka ............................................................................................ 11

2.1.1 Definisi Audit, Jenis – jenis Audit, Tujuan Pemeriksaan Audit .... 16

2.1.1.1 Definisi Audit ............................................................... 11

2.1.1.2 Jenis – jenis Audit ......................................................... 12

2.1.1.3 Tujuan Pemeriksaan Audit ........................................... 14

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2.1.1.4 Standar Auditing ........................................................... 14

2.1.2 Auditor dan Jenis – jenis Auditor .................................................. 16

2.1.2.1 Penfertian Auditor ........................................................ 16

2.1.2.2 Jenis – jenis Auditor ..................................................... 17

2.1.3 Kompetensi Auditor, dan Kemampuan Auditor dalam

Mendeteksi Kecurangan ............................................................... 18

2.1.3.1 Definisi Kompetensi Auditor ........................................ 18

2.1.3.2 Karakteristik Kompetensi Auditor ................................. 19

2.1.3.3 Komponen Kompetensi Auditor ................................... 20

2.1.4 Skeptisisme Professional Auditor .................................................. 23

2.1.4.1 Pengertian Skeptisisme Profesional Auditor ................ 23

2.1.4.2 Karakteristik Skeptisisme Profesional Auditor .............. 25

2.1.4.3 Unsur – Unsur Skeptisisme Profesional Auditor .......... 27

2.1.4.4 Faktor yang mempengaruhi Skeptisisme Profesional

Auditor ........................................................................... 28

2.1.5 Kecurangan (fraud) ........................................................................ 28

2.1.5.1 Pengertian Kecurangan (fraud) ..................................... 28

2.1.5.2 Jenis – Jenis Kecurangan (fraud) ................................... 30

2.1.5.3 Pemicu Terjadinya Kecurangan (fraud)......................... 31

2.1.5.4 Kemampuan Auditor dalam Mendeteksi Kecurangan .. 33

2.1.5.5 Elemen –Elemen penting yang Membantu Auditor

dalam Mendeteksi Kecurangan ..................................... 38

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2.2 Penelitian Terdahulu .................................................................................. 40

2.3 Kerangka Pemikiran .................................................................................... 41

2.3.1 Hubungan Kompetensi Auditor Terhadap Kemampuan Auditor

dalam Mendeteksi Kecurangan ..................................................... 41

2.3.2 Hubungan Skeptisisme Profesional Terhadap Kemampuan

Auditor Dalam pendeteksian Kecurangan ..................................... 42

2.4 Hipotesis ..................................................................................................... 43

BAB III METODE PENELITIAN ................................................................... 44

3.1 Metode Penelitian yang Digunakan ............................................................ 44

3.1.1 Objek Penelitian ............................................................................. 45

3.1.2 Pendekatan Penelitian .................................................................... 45

3.1.3 Model Penelitian ............................................................................ 46

3.1.4 Instrumen Penelitian ...................................................................... 47

3.2 Definisi Variabel dan Operasionalisasi Variabel ........................................ 48

3.2.1 Definisi Variabel ............................................................................ 48

3.2.2 Operasionalisasi Variabel .............................................................. 50

3.3 Populasi dan Sampel ................................................................................... 57

3.3.1 Populasi .......................................................................................... 57

3.3.2 Sampel ........................................................................................... 57

3.3.2 Teknik Sampling ............................................................................ 58

3.4 Teknik Pengumpulan Data .......................................................................... 61

3.5 Analisis Data dan Pengujian Hipotesis ....................................................... 62

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3.5.1 Analisis Data .................................................................................. 62

3.5.2 Uji Asumsi Klasik .......................................................................... 75

3.5.3 Uji Validitas dan Reliabilitas Instrumen ........................................ 77

3.5.3.1 Uji Validitas Instrumen .................................................. 77

3.5.3.2 Uji Reliabilitas Instrumen .............................................. 78

3.6 Rancangan Analisis dan Uji Hipotesis ........................................................ 79

3.6.1 Analisis Regresi Berganda .............................................................. 80

3.6.2 Analisis Korelasi Berganda............................................................. 81

3.6.3 Uji t (Signifikan Parsial) ................................................................ 82

3.6.4 Uji F (Uji Simultan) ....................................................................... 83

3.6.5 Analisis Koefisien Determinasi ..................................................... 85

BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................. 87

4.1 Hasil Penelitian ........................................................................................... 87

4.1.1 Gambaran Umum Kantor Akuntan Publik ...................................... 87

4.1.1.1 Deskripsi Responden ...................................................... 97

4.1.2 Kompetensi Auditor Pada Kantor Akuntan Publik di Kota

Bandung ........................................................................................... 98

4.1.3 Skeptisisme Profesional Auditor Pada Kantor Akuntan Publik

di Kota Bandung ........................................................................... 103

4.1.4 Kemampuan Auditor dalam Mendeteksi Kecurangan Pada

Kantor Akuntan Publik di Kota Bandung ...................................... 115

4.2 Pembahasan............................................................................................... 128

4.2.1 Uji Validitas .................................................................................. 128

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4.2.1.1 Uji Validitas Kompetensi Auditor (X1) ........................ 128

4.2.1.2 Uji Validitas Skeptisisme Profesional Auditor (X2) ..... 129

4.2.1.3 Uji Validitas Kemampuan Auditor dalam

Mendeteksi Kecurangan (Y) ......................................... 130

4.2.2 Uji Reliabilitas .............................................................................. 130

4.2.2.1 Uji Reliabilitas Kompetensi Auditor (X1) .................... 131

4.2.2.2 Uji Reliabilitas Skeptisisme Profesional Auditor (X2) . 131

4.2.2.3 Uji Reliabilitas Kemampuan Auditor dalam

Mendeteksi Kecurangan (Y) ......................................... 132

4.2.3.1 Analisis Kompetensi Auditor Pada Kantor Akuntan

Publik di Kota Bandung ............................................... 133

4.2.3.2 Analisis Skeptisisme Profesional Auditor Pada Kantor

Akuntan Publik di Kota Bandung ................................. 137

4.2.3.3 Analisis Kemampuan Auditor dalam Mendeteksi

Kecurangan Pada Kantor Akuntan Publik di Kota

Bandung ........................................................................ 141

4.2.4 Uji Asumsi Klasik ......................................................................... 145

4.2.4.1 Uji Normalitas .............................................................. 145

4.2.4.2 Uji Multikolinieritas ..................................................... 146

4.2.4.3 Uji Heterokedastisitas ................................................... 147

4.2.5 Pengujian Hipotesis ...................................................................... 148

4.2.5.1 Analisis Korelasi Berganda .......................................... 149

4.2.5.2 Analisis Regresi Linier Berganda ................................. 150

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4.2.5.3 Koefisien Determinasi .................................................. 152

4.2.6 Pengujian Signifikansi .................................................................. 154

4.2.6.1 Analisis Pengaruh Kompetensi Auditor dan

Skeptisisme Profesional Auditor Terhadap

Kemampuan auditor dalam mendeteksi kecurangan

Secara Simultan ............................................................ 155

4.2.6.2 Analisis Pengaruh Kompetensi Auditor dan

Skeptisisme Profesional Auditor Terhadap

Kemampuan auditor dalam mendeteksi kecurangan

Secara parsial ................................................................ 156

BAB V KESIMPULAN DAN SARAN .......................................................... 160

5.1 Kesimpulan ............................................................................................... 160

5.2 Saran ......................................................................................................... 161

DAFTAR PUSTAKA

LAMPIRAN

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DAFTAR GAMBAR

Gambar 2.1 Segitiga kecurangan ............................................................................... 32

Gambar 2.2 Bagan Kerangka Pemikiran ................................................................... 42

Gambar 3.1 Diagram Struktur Penelitian .................................................................. 45

Gambar 3.2 Proses Penelitian ................................................................................... 86

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DAFTAR TABEL

Tabel 1.1 Fenomena Kegagalan Auditor Independen pada Kantor Akuntan publik .. 4

Tabel 2.2 Perbedaan dengan Penelitian Terdahulu .................................................... 40

Tabel 3.1 Operasionalisasi Variabel Kompetensi Auditor (X₁) ............................... 52

Tabel 3.2 Operasionalisasi Variabel Skeptisisme Profesional Auditor (X₂) ............ 53

Tabel 3.3 Operasionalisasi Variabel Kemampuan Auditor dalam Mendeteksi

kecuragan (Y) ............................................................................................................ 55

Tabel 3.4 Populasi Auditor ........................................................................................ 58

Tabel 3.5 Ukuran sampel .......................................................................................... 60

Tabel 3.6 Bobot Penilaian Kuesioner ......................................................................... 63

Tabel 3.7 Kriteria Variabel Kompetensi Auditor ...................................................... 64

Tabel 3.8 Kriteria Dimensi Pendidikan ..................................................................... 65

Tabel 3.9 Kriteria Dimensi Pengetahuan ................................................................... 65

Tabel 3.10 Kriteria Dimensi Pelatihan ...................................................................... 66

Tabel 3.11 Kriteria Variabel Skeptisisme Profesional Auditor ................................. 66

Tabel 3.12 Kriteria Dimensi pikiran selalu bertanya (Questioning Mind) .................. 67

Tabel 3.13 Kriteria Dimensi suspensi pada penilaian (Suspension on Judgement) ..... 68

Tabel 3.14 Kriteria Dimensi pencarian pengetahuan (Search for Knowledge) ............ 68

Tabel 3.15 Kriteria Dimensi adalah pemahaman interpersonal (Interprsonal

Understanding) ........................................................................................................... 69

Tabel 3.16 Kriteria Dimensi percaya diri (Self Confidence) ....................................... 69

Tabel 3.17 Kriteria Dimensi penentuan sendiri (Self Determination) ......................... 70

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Tabel 3.18 Kriteria variabel Kemampuan auditor dalam mendeteksi kecurangan

(Y) ............................................................................................................................. 70

Tabel 3.19 Kriteria Dimensi Pengujian pengendalian intern ..................................... 71

Tabel 3.20 Kriteria Dimensi dengan audit keuangan atau audit operasional .......... 71

Tabel 3.21 Kriteria Dimensi mengumpulkan informasi data intelijen dengan

teknik elisitasi terhadap gaya hidup dan kebiasaan pribadi ....................................... 72

Tabel 3.22 Kriteria Dimensi Penggunaan prinsip pengecualian (exception) dalam

pengendalian dan prosedur ........................................................................................ 73

Tabel 3.23 Kriteria Dimensi Dilakukan kaji ulang terhadap penyimpangan dalam

kinerja operasi ............................................................................................................ 74

Tabel 3.24 Kriteria Dimensi pendekatan reaktif ...................................................... 74

Tabel 3.25 Pedoman untuk Memberikan Interpretasi Koefisien Korelasi ................ 81

Tabel 4.1 Deskripsi Responden................................................................................. 86

Tabel 4.2 Distribusi Tanggapan Responden Mengenai Pendidikan .......................... 99

Tabel 4.3 Distribusi Tanggapan Responden Mengenai Pengetahuan ...................... 100

Tabel 4.4 Distribusi Tanggapan Responden Mengenai Pelatihan ........................... 101

Tabel 4.5 Distribusi Tanggapan Responden Mengenai Pikiran Selalu Bertanya

(Questioning Mind) ................................................................................ 104

Tabel 4.6 Distribusi Tanggapan Responden Mengenai Suspensi Pada Penilaian

(Suspension On Judgement) ................................................................... 106

Tabel 4.7 Distribusi Tanggapan Responden Mengenai Pencarian Pengetahuan

(Search For Knowledge) ........................................................................ 108

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Tabel 4.8 Distribusi Tanggapan Responden Mengenai Pemahaman Interpersonal

(Interpersonal Understanding) ............................................................... 110

Tabel 4.9 Distribusi Tanggapan Responden Mengenai Percaya Diri (Self

Confidence) ............................................................................................. 111

Tabel 4.10 Distribusi Tanggapan Responden Mengenai Penentuan Sendiri (Self

Determination) ....................................................................................... 113

Tabel 4.11 Distribusi Tanggapan Responden Mengenai Pengujian Pengendalian

Intern ........................................................................................................ 116

Tabel 4.12 Distribusi Tanggapan Responden Mengenai Audit Keuangan Atau

Audit Operasional .................................................................................... 118

Tabel 4.13 Distribusi Tanggapan Responden Mengenai Pengumpulan Informasi

Data Intelijen Dengan Teknik Elisitasi Terhadap Gaya Hidup dan

Kebiasaan Pribadi .................................................................................... 120

Tabel 4.14 Distribusi Tanggapan Responden Mengenai Penggunaan Prinsip

Pengecualian (Exception) Dalam Pengendalian dan Prosedur ................ 123

Tabel 4.15 Distribusi Tanggapan Responden Mengenai Dilakukan Kaji Ulang

Terhadap Penyimpangan Dalam Kinerja Operasi ................................... 126

Tabel 4.16 Distribusi Tanggapan Responden Mengenai Pendekatan Reaktif ......... 127

Tabel 4.17 Hasil Uji Validitas Kuesioner Kompetensi Auditor .............................. 129

Tabel 4.18 Hasil Uji Validitas Kuesioner Skeptisisme Profesional Auditor ........... 129

Tabel 4.19 Hasil Uji Validitas Kuesioner Kemampuan Auditor Mendeteksi

Kecurangan .............................................................................................. 130

Tabel 4.20 Hasil Uji Reliabilitas Kuesioner Kompetensi Auditor .......................... 131

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Tabel 4.21 Hasil Uji Reliabilitas Kuesioner Skeptisisme Profesional Auditor ....... 132

Tabel 4.22 Hasil Uji Reliabilitas Kuesioner Kemampuan Auditor Mendeteksi

Kecurangan .............................................................................................. 133

Tabel 4.23 Tabulasi Skor Jawaban Responden Mengenai Kompetensi Auditor

Pada Kantor Akuntan Publik Di Kota Bandung ...................................... 134

Tabel 4.24 Tabulasi Skor Jawaban Responden Mengenai Skeptisisme Profesional

Auditor Pada Kantor Akuntan Publik Di Kota Bandung ........................ 138

Tabel 4.25 Tabulasi Skor Jawaban Responden Mengenai Kemampuan auditor

dalam mendeteksi kecurangan pada Kantor Akuntan Publik Di Kota

Bandung ................................................................................................... 142

Tabel 4.26 Hasil Pengujian Asumsi Normalitas ...................................................... 146

Tabel 4.27 Hasil Pengujian Asumsi Multikolinieritas ............................................. 147

Tabel 4.28 Pengujian Asumsi Heteroskedastisitas .................................................. 148

Tabel 4.29 Korelasi Berganda antara Kompetensi Auditor dan Skeptisisme

Profesional Auditor Secara Simultan dengan Kemampuan Auditor

dalam Mendeteksi Kecurangan ............................................................... 149

Tabel 4.30 Hasil Analisis Regresi ............................................................................ 150

Tabel 4.31 Koefisien Determinasi............................................................................ 152

Tabel 4.32 Koefisien Determinasi Parsial ................................................................ 154

Tabel 4.33 Anova Untuk Uji Simultan (Uji F) ........................................................ 155

Tabel 4.34 Uji Parsial (Uji t) ................................................................................... 157

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DAFTAR LAMPIRAN

Lampiran 1 Curriculum Vitae

Lampiran 2 Kuesioner

Lampiran 3 Surat Keterangan Tugas Membimbing Skripsi

Lampiran 4 Surat Keterangan Penelitian di Kantor Akuntan Publik

Lampiran 5 Kartu Perkembangan Bimbingan Skripsi

Lampiran 6 Surat Keterangan Telah Mengikuti Seminar Usulan Penelitian

Lampiran 7 ` Lembar Persetujuan Perbaikan Seminar Usulan Penelitian

Lampiran 8 Uji Validitas dan Reliabilitas Kompetensi Auditor

Lampiran 9 Uji Validitas dan Reliabilitas Skeptisisme Profesional Auditor

Lampiran 10 Uji Validitas dan Reliabilitas Kemampuan Auditor dalam

Mendeteksi Kecurangan

Lampiran 11 Regresi dan Uji Normalitas