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
Scanned by CamScannerPengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
Scanned by CamScannerPengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
Scanned by CamScannerPengaruh 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.
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
xiii
5.4 Implikasi Hasil Penelitian ........................................................................ 93
DAFTAR PUSTAKA
DAFTAR LAMPIRAN
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
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
Pengaruh etika auditor..., Angreni Wijaya, FB UMN, 2019
Top Related