SKEPTISISME PROFESIONAL AUDITOR DALAM SKRIPSI DONAL …repository.upnvj.ac.id/2080/1/AWAL.pdf ·...
15
SKEPTISISME PROFESIONAL AUDITOR DALAM PELAKSANAAN AUDIT SKRIPSI DONAL CRISTOPER SIAHAAN 1510112019 PROGRAM SARJANA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA 2019
Transcript of SKEPTISISME PROFESIONAL AUDITOR DALAM SKRIPSI DONAL …repository.upnvj.ac.id/2080/1/AWAL.pdf ·...
SKEPTISISME PROFESIONAL AUDITOR DALAM
PELAKSANAAN AUDIT
SKRIPSI
DONAL CRISTOPER SIAHAAN 1510112019
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2019
SKEPTISISME PROFESIONAL AUDITOR DALAM
PELAKSANAAN AUDIT
SKRIPSI
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar
Sarjana Akuntansi
DONAL CRISTOPER SIAHAAN 1510112019
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2019
iii
iv
v
vi
AUDITOR PROFESSIONAL SKEPTICISM IN AUDIT
By
Donal Cristoper Siahaan
Abstract
This study is performed to examine the effect of professional ethics, auditor
competence, and experience of the auditor in fostering auditor professional
skepticism at BPK RI. The population in this research is BPK RI. Sampling is done
using the Slovin method. Data analysis in this research uses multiple linear
regression with a significance level of 5%, and using SPSS. The results of this study
indicate that (1) Professional Ethics has a significant effect on auditor professional
skepticism, (2) auditor competence has no significant effect on auditor professional
skepticism, and (3) experience of the auditor has a significant effect on auditor
professional skepticism.
Keywords: Professional Ethics, Auditor Competence, Experience of the Auditor,
Auditor Professional Skepticism
vii
SKEPTISISME PROFESIONAL AUDITOR DALAM
PELAKSANAAN AUDIT Oleh
Donal Cristoper Siahaan
Abstrak
Tujuan penelitian ini adalah untuk menguji pengaruh etika profesi,
kompetensi auditor, dan pengalaman auditor terhadap skeptisisme profesional
auditor pada BPK RI. Populasi dalam penelitian ini adalah BPK RI. Pengambilan
sampel dilakukan dengan menggunakan metode sampel random sederhana.
Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda
dengan tingkat signifikansi 5%, dan menggunakan program SPSS. Hasil penelitian
ini menunjukkan bahwa (1) etika profesi berpengaruh signifikan terhadap
skeptisisme profesional auditor, (2) kompetensi auditor tidak berpengaruh
signifikan terhadap skeptisisme profesional auditor, dan (3) pengalaman auditor
berpengaruh signifikan terhadap skeptisisme profesional auditor.
Kata Kunci: Etika Profesi, Kompetensi Auditor, Pengalaman Auditor, dan
Skeptisisme Profesional Auditor.
viii
ix
PRAKATA
Puji dan Syukur penulis panjatkan kepada Tuhan YME, atas segala karunia-
Nya sehingga penelitian ini bisa terselesaikan. Penelitian ini berjudul “Skeptisisme
Profesional Auditor”. Selama menyusun penelitian, penulis menyadari banyak
mendapat hambatan dan kendala disegala aspek, namun berkat bantuan dan
dukungan dari semua pihak yang telah mambantu sehingga kendala tersebut dapat
terselesaikan dengan baik. Pada kesempatan ini, penulis menyampaikan terima
kasih kepada Ibu Dr. Erna Hernawati, Ak, CPMA, CA selaku dosen pembimbing 1
dan Bapak Akhmad Saebani, SE, M.Si, CMA, CBV selaku dosen pembimbing 2
yang senantiasa memberikan saran, masukan, dan arahan yang bermanfaat untuk
konten dan penulisan. Penulis juga menyampaikan terimakasih kepada Ketua
Program Studi S1 Akuntansi Bapak Danang Mintoyuwono, S.E., M.Ak., AAP, dan
Ketua Jurusan S1 Akuntansi Ibu Dr. Ni Putu Eka Widiastuti, S.E., M.Si.,CSR.
Disamping itu, penulis menyampaikan terimakasih yang luar biasa kepada
orang tua saya Bapak Mangatur Hendrik Siahaan dan Ibu Henny Like Barends, dan
kakak saya Ester, serta seluruh keluarga yang tak henti-hentinya memberikan doa
dan menyemangati penulis hingga tugas akhir ini dapat terselesaikan. Terima kasih
juga penulis sampaikan untuk teman-teman “Aspirasi 32” April, Sandy, Saras,
Salma, Deden, Sasgia, dan seluruh anggota Aspirasi. Tidak lupa penulis ucapkan
terima kasih kepada teman-teman, Ardo, Fanny, Arizaro, Sam, Sekar, Silvi yang
mengerjakan skripsi bersama saya, dan membantu dalam penulisan skripsi, dan
juga teman-teman Akuntansi S1 (AKS1) angkatan 2015. Penulis juga mengucapkan
terima kasih untuk ka Ami, pegawai Biro Humas dan Kerja Sama Internasional, dan
pegawai unit kerja Auditorat Utama Keuangan Negara (AKN) BPK RI yang
membantu dalam perolehan surat riset, dan pengumpulan kuesioner.
Jakarta, 9 Juli 2019
Donal Cristoper Siahaan
x
DAFTAR ISI
HALAMAN SAMPUL ........................................................................................... i
HALAMAN JUDUL ............................................................................................. ii
PERNYATAAN ORISINALITAS ...................................................................... iii
PERNYATAAN PERSETUJUAN PUBLIKASI ............................................... iv
PENGESAHAN ..................................................................................................... v
ABSTRACT ........................................................................................................... vi
ABSTRAK ........................................................................................................... vii
BERITA ACARA UJIAN SKRIPSI ................................................................. viii
PRAKATA ............................................................................................................ ix
DAFTAR ISI .......................................................................................................... x
DAFTAR TABEL .............................................................................................. xiii
DAFTAR GAMBAR .......................................................................................... xiv
DAFTAR LAMPIRAN ....................................................................................... xv
BAB I PENDAHULUAN ................................................................................... 1
1.1 Latar Belakang ......................................................................................... 1
1.2 Perumusan Masalah ................................................................................. 5
1.3 Tujuan Penelitian ..................................................................................... 5
1.4 Manfaat penelitian .................................................................................... 5
BAB II TINJAUAN PUSTAKA .......................................................................... 7
2.1 Tinjauan Pustaka ...................................................................................... 7
2.1.1 Teori Disonansi Kognitif ......................................................................... 7
2.1.2 Theory of Planned Behavior .................................................................... 8
2.1.3 Auditing ................................................................................................... 9
2.1.3.1 Pengertian Auditing ................................................................................. 9
2.1.3.2 Tujuan Auditing ....................................................................................... 9
2.1.3.3 Standar Auditing .................................................................................... 11
2.1.3.4 Jenis-Jenis Audit .................................................................................... 13
2.1.4 Auditor ................................................................................................... 16
2.1.4.1 Pengertian Auditor ................................................................................. 16
2.1.4.2 Jenis-Jenis Auditor ................................................................................. 17
2.1.5 Badan Pemeriksa Keuangan (BPK) ....................................................... 18
2.1.6 Skeptisisme Profesional Auditor ............................................................ 19
2.1.7 Faktor-Faktor yang Mempengaruhi Skeptisisme Profesional
Auditor ................................................................................................... 20
2.1.7.1 Etika Profesi ........................................................................................... 20
2.1.7.2 Kompetensi Auditor ............................................................................... 22
2.1.7.3 Pengalaman Auditor ............................................................................... 23
2.1.7.4 Risiko Audit ........................................................................................... 24
2.1.7.5 Situasi Audit ........................................................................................... 25
2.2 Model Penelitian Empririk ..................................................................... 25
2.3 Hipotesis ................................................................................................. 28
xi
BAB III METODE PENELITIAN .................................................................... 29
3.1 Definisi Operasinal dan Pengukuran Variabel ....................................... 29
3.1.1 Definisi Operasional............................................................................... 29
3.1.2 Pengukuran Variabel .............................................................................. 29
3.2 Penentuan Populasi dan Sampel............................................................. 32
3.2.1 Populasi .................................................................................................. 32
3.2.2 Sampel .................................................................................................... 32
3.3 Teknik Pengumpulan Data ..................................................................... 33
3.3.1 Jenis Data ............................................................................................... 33
3.3.2 Sumber Data ........................................................................................... 33
3.3.3 Pengumpulan Data ................................................................................. 33
3.4 Metode Analisis Data ............................................................................. 34
3.4.1 Analisis Deskriptif Responden ............................................................... 34
3.4.2 Analisis Deskriptif Variabel ................................................................... 34
3.5 Uji Kualitas Data .................................................................................... 34
3.5.1 Uji Validitas ........................................................................................... 35
3.5.2 Uji Reliabilitas ....................................................................................... 35
3.6 Uji Asumsi Klasik .................................................................................. 36
3.6.1 Uji Normalitas ........................................................................................ 36
3.6.2 Uji Multikolinearitas .............................................................................. 36
3.6.3 Uji Heteroskedastisitas ........................................................................... 36
3.7 Uji Hipotesis .......................................................................................... 37
3.7.1 Uji t (Uji Signifikansi Parameter Individual) ......................................... 37
3.7.2 Koefisien Determinasi (R2) .................................................................... 38
3.8 Model Regresi ........................................................................................ 38
3.8.1 Uji Regresi Berganda ............................................................................. 38
BAB IV HASIL DAN PEMBAHASAN ............................................................ 40
4.1 Hasil Penelitian ...................................................................................... 40
4.1.1 Deskripsi Objek Penelitian ..................................................................... 40
4.1.2 Demografi Responden ............................................................................ 41
4.1.3 Deskripsi Data Penelitian ....................................................................... 43
4.1.3.1 Deskripsi Frekuensi Variabel Skeptisisme Profesional Auditor ............ 43
4.1.3.2 Deskripsi Frekuensi Variabel Etika Profesi ........................................... 45
4.1.3.3 Deskripsi Frekuensi Variabel Kompetensi Auditor ............................... 46
4.1.3.4 Deskripsi Frekuensi Variabel Pengalaman Auditor ............................... 48
4.1.4 Analisis Data .......................................................................................... 50
4.1.4.1 Uji Kualitas Data .................................................................................... 50
4.1.4.2 Analisis Statistik Deskriptif ................................................................... 51
4.1.5 Uji Asumsi Klasik .................................................................................. 53
4.1.5.1 Uji Normalitas ........................................................................................ 53
4.1.5.2 Uji Multikolinearitas .............................................................................. 55
4.1.5.3 Uji Heteroskedastisitas ........................................................................... 56
4.1.6 Uji Hipotesis .......................................................................................... 57
4.1.6.1 Uji Koefisien Determinasi (Adjusted R2) .............................................. 57
4.1.6.2 Uji Signifikansi Parameter Individual (Uji t) ......................................... 58
4.1.7 Model Regresi Berganda ........................................................................ 59
4.2 Pembahasan ............................................................................................ 61
xii
4.2.1 Pengaruh Etika Profesi terhadap Skeptisisme Profesional Auditor ....... 61
4.2.2 Pengaruh Kompetensi Auditor terhadap Skeptisisme Profesional
Auditor ................................................................................................... 63
4.2.3 Pengaruh Pengalaman Auditor terhadap Skeptisisme Profesional
Auditor ................................................................................................... 65
BAB V SIMPULAN DAN SARAN .................................................................. 67
5.1 Simpulan ................................................................................................ 67
5.2 Keterbatasan Penelitian .......................................................................... 68
5.3 Saran ....................................................................................................... 68
DAFTAR PUSTAKA .......................................................................................... 70
RIWAYAT HIDUP
LAMPIRAN
xiii
DAFTAR TABEL
Tabel 1. Pengukuran Variabel Penelitian .............................................................. 32
Tabel 2. Demografi Responden Berdasarkan Jenis Kelamin ................................ 40
Tabel 3. Demografi Responden Berdasarkan Jabatan........................................... 40
Tabel 4. Demografi Responden Berdasarkan Jenjang Pendidikan ....................... 41
Tabel 5. Demografi Responden Berdasarkan Pengalaman ................................... 41
Tabel 6. Distribusi Frekuensi dan Nilai Rata-Rata Tanggapan Responden
Mengenai Skeptisisme Profesional Auditor ............................................ 42
Tabel 7. Distribusi Frekuensi dan Nilai Rata-Rata Tanggapan Responden
Mengenai Etika Profesi ........................................................................... 44
Tabel 8. Distribusi Frekuensi dan Nilai Rata-Rata Tanggapan Responden
Mengenai Kompetensi Auditor ............................................................... 45
Tabel 6. Distribusi Frekuensi dan Nilai Rata-Rata Tanggapan Responden
Mengenai Pengalaman Auditor ............................................................... 46
Tabel 10. Uji Validitas .......................................................................................... 49
Tabel 11. Hasil Uji Reliabilitas ............................................................................. 50
Tabel 12. Hasil Statistik Deskriptif ....................................................................... 51
Tabel 13. Uji Normalitas dengan Kolmogrov-Smirnov ........................................ 54
Tabel 14. Hasil Uji Multikolinearitas ................................................................... 55
Tabel 15. Hasil Uji Koefisien Determinasi (R2) ................................................... 57
Tabel 16. Hasil Uji Statistik t ................................................................................ 57
Tabel 17. Uji Regresi Liniear Berganda ............................................................... 59
xiv
DAFTAR GAMBAR
Gambar 1. Kerangka Pemikiran ............................................................................ 28
Gambar 2. Distribusi Data PP Plot Regression Standard Residual...................... 53
Gambar 3.Grafik Scatterplot ................................................................................. 56
xv
DAFTAR LAMPIRAN
Lampiran 1 Kuesioner
Lampiran 2 Data Kuesioner
Lampiran 3 Hasil Kuesioner
Lampiran 4 Hasil Output SPSS
Lampiran 5 Tabel t
Lampiran 6 Surat Izin Riset
Lampiran 7 Hasil Turnitin
