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PENGARUH KOMPETENSI, INDEPENDENSI, DAN
AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT
(Survey pada Auditor Kantor Akuntan Publik Big Four di Jakarta Tahun
2019)
TUGAS AKHIR
Diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana
Akuntansi pada Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie
SAIFUDIN ALAMSYAH
1151002068
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI DAN ILMU SOSIAL
UNIVERSITAS BAKRIE
JAKARTA
2019
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Pengaruh Kompetensi, Independensi, dan Akuntabilitas Auditor Terhadap
Kualitas Audit
(Survey pada Auditor Kantor Akuntan Publik BigFour di Jakarta Tahun
2019)
Saifudin Alamsyah1
ABSTRAK
Tujuan penelitian ini adalah untuk menguji pengaruh kompetensi, independensi dan
akuntabilitas auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah
auditor Kantor Akuntan Publik BigFour di DKI Jakarta pada Tahun 2019, jumlah
populasi dalam penelitian ini tidak diketahui, karena tidak terdapat data valid
jumlah auditor assurance service yang berada di DKI Jakarta. Teknik sampling
dalam penelitian ini menggunakan metode non probability sampling yaitu
menggunakan convenience sampling, dengan ukuran sampel 100 responden
auditor. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner
kepada responden baik itu junior, senior, supervisor, manager, maupun partner
auditor melalui google form. Pengujian hipotesis penelitian menggunakan alat
analisis regresi berganda dengan software SPSS versi 22. Hasil penelitian ini
membuktikan bahwa kompetensi, independensi dan akuntabilitas auditor
berpengaruh terhadap kualitas audit.
Kata kunci: Auditor BigFour, Kualitas audit, kompetensi, independensi, dan
akuntabilitas auditor.
1 Mahasiswa Program Studi Akuntansi, Universitas Bakrie
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The Effect of Competence, Independence, and Accountability Auditors to Audit
Quality
(Survey on The Auditor BigFour Public Accountant at Jakarta 2019)
Saifudin Alamsyah2
ABSTRACT
The purpose of this research is to examine the competence, independence and
accountability of auditors on audit quality. The population in this research was the
auditor of the BigFour Public Accountant Office in DKI Jakarta in 2019, the
population in this research was unknown, because it cant be found valid data about
a total of auditors in assurance service division located in DKI Jakarta. The
sampling technique in this research uses a non probability sampling method that is
using convenience sampling, with a sample size of 100 auditor respondents. The
data in this study were obtained by testing the questionnaire to respondents be it
juniors, seniors, supervisors, managers, and auditor partners through Google
forms. Testing the research hypothesis using multiple regression analysis with
SPSS software version 22. The results of the study prove that the auditor's
competence, independence and accountability support the audit quality.
Keywords: Auditor of the BigFour, Audit quality, competence, independence, and
auditor accountability
2 Student of Accounting Program, Bakrie University
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DAFTAR ISI
HALAMAN PERNYATAAN ORISINALITAS .................................................. iii UNGKAPAN TERIMA KASIH ............................................................................. v
HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI ............................ vii ABSTRAK ........................................................................................................... viii ABSTRACT ............................................................................................................. ix
DAFTAR ISI ........................................................................................................... x DAFTAR GAMBAR ............................................................................................ xii DAFTAR TABEL ................................................................................................ xiii DAFTAR LAMPIRAN ........................................................................................ xiv
BAB I PENDAHULUAN ....................................................................................... 1 1.1 Latar Belakang Masalah ................................................................................ 1
1.2 Rumusan Masalah ......................................................................................... 7
1.3 Tujuan Penelitian ........................................................................................... 7
1.4 Manfaat Penelitian ......................................................................................... 8
1.4.1 Manfaat Teoritis...................................................................................... 8
1.4.2 Manfaat Praktis ....................................................................................... 8 BAB II TINJAUAN PUSTAKA DAN HIPOTESIS .............................................. 9
2.1 Definisi Konsep dan Review Penelitian Terdahulu ...................................... 9
2.1.1 Definisi Konsep ...................................................................................... 9 2.1.1.1 Kualitas Audit ................................................................................. 9 2.1.1.2 Kompetensi Auditor ...................................................................... 12
2.1.1.3 Independensi Auditor .................................................................... 15 2.1.1.4 Akuntabilitas Auditor .................................................................... 17
2.1.2 Review Penelitian Terdahulu ................................................................ 19 2.2 Hipotesis ...................................................................................................... 28
2.2.1 Pengaruh Kompetensi Auditor Terhadap Kualitas Audit ..................... 28 2.2.2 Pengaruh Independensi Auditor Terhadap Kualitas Audit ................... 29
2.2.3 Pengaruh Akuntabilitas Auditor Terhadap Kualitas Audit ................... 30 BAB III METODE PENELITIAN ....................................................................... 32
3.1 Populasi dan Sampling ................................................................................ 32
3.2 Sumber Data dan Teknik Pengumpulan Data ............................................. 32
3.3 Definisi Operasional Variabel ..................................................................... 33
3.3.1 Kualitas Audit ....................................................................................... 33
3.3.2 Kompetensi Auditor.............................................................................. 33 3.3.3 Independensi Auditor............................................................................ 34 3.3.4 Akuntabilitas Auditor ........................................................................... 34
3.4 Metode Analisis Data .................................................................................. 36
3.4.1 Uji Kualitas data ................................................................................... 36 3.4.1.1 Uji Validitas Instrumen ................................................................. 37
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3.4.1.2 Uji Reliabilitas .............................................................................. 37 3.4.2 Uji Asumsi Klasik ................................................................................ 38
3.4.2.1 Uji Normalitas ............................................................................... 38 3.4.2.2 Uji Multikolinieritas ...................................................................... 38 3.4.2.3 Uji Heteroskedastisitas .................................................................. 38 3.4.2.4 Uji Autokorelasi ............................................................................ 39
3.4.3 Uji Hipotesis ......................................................................................... 39
3.4.3.1 Uji Koefisien Determinasi (R2) ..................................................... 40 3.4.3.2 Uji Regresi Secara Parsial (Uji t) .................................................. 40
3.5 Model Penelitian ......................................................................................... 41
BAB IV HASIL DAN PEMBAHASAN .............................................................. 42 4.1 Hasil Penelitian ........................................................................................... 42
4.1.1 Statistik Deskriptif Variabel Penelitian ................................................ 42
4.1.1.1 Analisis Statistik Deskriptif Responden ....................................... 42 4.1.1.2 Analisis Statistik Deskriptif Variabel Penelitian .......................... 44
4.1.2 Hasil Pengujian Validitas dan Reliabilitas ........................................... 45 4.1.2.1 Uji Validitas .................................................................................. 45
4.1.2.2 Uji Reliabilitas .............................................................................. 46 4.1.3 Hasil Pengujian Asumsi Klasik ............................................................ 47
4.1.3.1 Uji Normalitas ............................................................................... 47 4.1.3.2 Uji Multikolinearitas ..................................................................... 48 4.1.3.3 Uji Heterokedastisitas ................................................................... 48
4.1.3.4 Uji Autokorelasi ............................................................................ 49 4.1.4 Hasil Pengujian Hipotesis ..................................................................... 50
4.1.4.1 Regresi Linier Berganda ............................................................... 50 4.1.4.2 Uji Koefisien Determinasi (R2) ..................................................... 51
4.1.4.3 Uji Statistik t ................................................................................. 52 4.2 Pembahasan Hasil Penelitian ...................................................................... 52
4.2.1 Pengaruh Kompetensi Auditor Terhadap Kualitas Audit ..................... 52 4.2.2 Pengaruh Independensi Auditor Terhadap Kualitas Audit ................... 54
4.2.3 Pengaruh Akuntabilitas Auditor Terhadap Kualitas Audit ................... 55 BAB V SIMPULAN, KETERBATASAN, DAN SARAN .................................. 56
5.1 Simpulan ...................................................................................................... 56
5.2 Keterbatasan ................................................................................................ 56
5.3 Saran ............................................................................................................ 56
DAFTAR PUSTAKA ........................................................................................... 57
LAMPIRAN .......................................................................................................... 61
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DAFTAR GAMBAR
Gambar 3.1 Model Penelitian ............................................................................... 41
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DAFTAR TABEL
Tabel 2.1 Tinjauan Penelitian Terdahulu .............................................................. 25
Tabel 3.2 Definisi Operasional Variabel............................................................... 35
Tabel 4.1 Profil Responden .................................................................................... 43
Tabel 4.2 Hasil Statistik Deskriptif ........................................................................ 44
Tabel 4.3 Ringkasan Hasil Uji Validitas ................................................................ 46
Tabel 4.4 Ringkasan Hasil Uji Reliabilitas ............................................................ 47
Tabel 4.5 Hasil Uji Normalitas .............................................................................. 47
Tabel 4.6 Hasil Uji Multikolinieritas ..................................................................... 48
Tabel 4.7 Hasil Uji Heteroskedastisitas ................................................................. 48
Tabel 4.8 Hasil Uji Autokorelasi ........................................................................... 49
Tabel 4.9 Batas Daerah Durbin – Watson ............................................................. 49
Tabel 4.10 Hasil Uji Regresi Linear Berganda ...................................................... 50
Tabel 4.11 Hasil Uji Koefisien Determinasi .......................................................... 51
Tabel 4.12 Hasil Uji t ............................................................................................. 52
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DAFTAR LAMPIRAN
Lampiran 1 Kuesioner Penelitian .......................................................................... 61
Lampiran 2 REKAPITULASI HASIL KUESIONER .......................................... 67
Lampiran 3 REKAPITULASI DATA RESPONDEN .......................................... 79
Lampiran 4 Hasil Uji Statistik Deskriptif ............................................................. 80
Lampiran 5 Hasil Uji Validitas ............................................................................. 81
Lampiran 6 Hasil Uji Reliabilitas ......................................................................... 84
Lampiran 7 Hasil Uji Normalitas .......................................................................... 85
Lampiran 8 Hasil Uji Multikolinieritas ................................................................. 86
Lampiran 9 Hasil Uji Heteroskedastisitas ............................................................. 87
Lampiran 10 Hasil Uji Autokolerasi ..................................................................... 88
Lampiran 11 Hasil Uji Analisis Linear Berganda ................................................. 89
Lampiran 12 Hasil Uji t ........................................................................................ 90
Lampiran 13 Hasil Uji R2...................................................................................... 91