1

PENGARUH PROFESIONALISME AUDITOR,

MATERIALITAS, DAN TEKNIK AUDIT BERBANTUAN

KOMPUTER (TABK) TERHADAP EARLY ISSUES OF AUDIT

REPORT PROCEDURE

RAIHAN ADHITYA PUTRA

8335160093

Skripsi ini disusun untuk memenuhi salah satu persyaratan mendapatkan

Gelar Sarjana Ekonomi pada Fakultas Ekonomi Universitas Negeri Jakarta

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI UNIVERSITAS

NEGERI JAKARTA

2020

iii

THE INFLUENCE OF AUDITOR PROFESSIONALISM,

MATERIALITY, AND COMPUTER AIDED AUDIT TECHNIQUES

(CAATs) ON EARLY ISSUES OF AUDIT REPORT PROCEDURE

RAIHAN ADHITYA PUTRA

8335160093

This thesis is prepared to fulfill one of the requirements to get a Bachelor of

Economics degree at the Faculty of Economics, State University of Jakarta

STUDY PROGRAM OF S1 ACCOUNTING

FACULTY OF ECONOMICS STATE

UNIVERSITY OF JAKARTA

2020

iii

ABSTRAK

Raihan Adhitya Putra, 2020: Pengaruh Profesionalisme Auditor, Materialitas,

dan Teknik Audit Berbantuan Komputer (TABK) terhadap Early Issues of Audit

Report Procedure. Universitas Negeri Jakarta.

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profesionalisme

auditor, materialitas, dan teknik audit berbantuan komputer (TABK) terhadap early

issues of audit report procedure. Analisis ini menggunakan variabel independen

yaitu profesionalisme auditor, materialitas, dan teknik audit berbantuan komputer

(TABK) dan early issues of audit report procedure sebagai variabel dependen.

Responden dalam penelitian merupakan auditor yang bekerja di Kantor Akuntan

Publik di wilayah DKI Jakarta. Jumlah sampel yang digunakan sebanyak 50

responden. Penelitian ini menggunakan SmartPLS Versi 3. Teknik analisis data

yang digunakan dalam penelitian adalah pengukuran outer model terdiri dari uji

validitas dan realibilitas dan pengukuran inner model terdiri dari analisis R-Square,

Q-Square, uji Bootsrapping dan Path Coefficient.

Hasil uji penelitian ini menunjukan bahwa profesionalisme auditor dan teknik audit

berbantuan computer (TABK) tidak berpengaruh terhadap early issues of audit

report procedure. Materialitas berpengaruh positif terhadap early issues of audit

report procedure.

Kata Kunci : Profesionalisme Auditor, Materialitas, Teknik Audit Berbantuan

Komputer (TABK), Early Issues of Audit Report Procedure.

iv

ABSTRACT

Raihan Adhitya Putra, 2020: The Effect of Auditor Professionalism, Materiality,

and Computer Assisted Audit Techniques (TABK) on Early Issues of the Audit

Report Procedure. State University of Jakarta.

The purpose of this research is to test empirically the effect of auditor

professionalism, materiality, and computer-assisted audit techniques (CAATs) on

early issues of audit report procedure. This analysis uses independent variables,

namely auditor professionalism, materiality, and computer-assisted audit

techniques (CAATs) and early issues of audit report procedure as the dependent

variable.

Respondents in this study are auditors who work at the Public Accounting Firm in

the DKI Jakarta area. The number of samples used was 50 respondents. This study

uses SmartPLS Version 3. The data analysis technique used in this research is the

measurement of the outer model consisting of validity and reliability tests and the

inner model measurement consisting of R-Square, Q-Square analysis,

Bootsrapping test and Path Coefficient.

The results of this research test indicate that the professionalism of auditors and

computer-assisted audit techniques (CAATs) have no effect on early issues of audit

report procedure. Materiality has a positive effect on early issues of audit report

procedure.

Keywords: Auditor Professionalism, Materiality, Computer Assisted Audit

Technique (CAATs), Early Issues of Audit Report Procedure.

v

SURAT PERSETUJUAN PUBLIKASI

vi

LEMBAR PENGESAHAN

vii

PERNYATAAN ORISINALITAS

viii

LEMBAR MOTTO DAN PERSEMBAHAN

“If it’s good enough for you, than it’s good enough for me”

“Blues ain’t nothing but a good man feeling bad”

Skripsi ini saya persembahkan untuk:

Kedua orang tua serta seluruh keluarga yang selalu memberi dukungan, nasihat

dan doa kepada saya, hingga saya bisa sampai pada tahap ini, tidak lupa pula

seluruh teman serta kerabat yang membantu dan memberikan dukungan kepada

saya, saya ucapkan terima kasih dan semoga selalu dalam Rahmat Allah S.W.T

ix

KATA PENGANTAR

Alhamdulillah, segala puji bagi Allah S.W.T yang telah memberikan

Rahmat serta karunia-Nya, sehingga peneliti dapat menyelesaikan skripsi

yang berjudul “Pengaruh Profesionalisme Auditor, Materialitas, Dan

Teknik Audit Berbantuan Komputer (TABK) Terhadap Early Issues of

Audit Report Procedure” dengan baik. Penyusunan skripsi ini

dimaksudkan untuk memenuhi sebagian syarat-syarat guna mencapai

gelar Sarjana Ekonomi Prodi Akuntansi di Universitas Negeri Jakarta.

Peneliti menyadari bahwa bahwa penulisan ini tidak dapat

diselesaikan tanpa dukungan dari berbagai pihak baik dalam bentuk moril

maupun materi. Oleh karena itu peneliti ingin mengucapkan terima kasih

yang sebesar-besarnya kepada semua pihak yang telah membantu dalam

penyusunan skripsi ini terutama kepada :

1. Kedua orang tua yang selalu memberikan doa serta dukungan

selama penulis duduk di bangku perkuliahan.

2. Dr. Ari Saptono, SE., M.Pd. selaku Dekan Fakultas Ekonomi Negeri

Jakarta.

3. Dr. I Gusti Ketut Ageng Ulupui, SE., M.Si., Ak., CA, selaku

Koordinator Program Studi S1 Akuntansi Universitas Negeri Jakarta.

x

4. Dr. Choirul Anwar, SE., MBA., MAFIS, sebagai dosen pembimbing

satu yang telah bersedia meluangkan waktu dan memberikan saran-

saran selama pembuatan skripsi ini.

5. Indah Muliasari, SE., Akt., M.Ak, sebagai dosen pembimbing dua

yang telah bersedia meluangkan waktu dan memberikan saran-

saran selama pembuatan skripsi ini.

6. Dosen-dosen Fakultas Ekonomi Universitas Negeri Jakarta yang

telah dengan ikhlas meluangkan waktu dan memberikan

pengetahuannya selama saya menempuh pendidikan dibangku

perkuliahan ini.

7. Mokhammad Ridwan Fauzi, S.Ak, sebagai penasihat selama

pembuatan skripsi ini.

8. Seluruh teman-teman dari S1 Akuntansi B 2016 yang telah saling

membantu guna kelancaran selama membuat skripsi ini.

Peneliti menyadari bahwa masih banyak kekurangan dan kehilafan

dalam skripsi ini dan jauh dari kata sempurna karena kurangnya ilmu dan

pengalaman penulis. Oleh karena, peneliti mengharapkan kritik dan saran

yang membangun dari berbagai pihak. Semoga skripsi ini dapat bermanfaat

bagi para pembaca dan semua pihak.

Jakarta, April 2020

Peneliti

xi

DAFTAR ISI

ABSTRAK ............................................................................................................. iii

SURAT PERSETUJUAN PUBLIKASI ................................................................. v

LEMBAR PENGESAHAN ................................................................................... vi

PERNYATAAN ORISINALITAS ....................................................................... vii

LEMBAR MOTTO DAN PERSEMBAHAN ..................................................... viii

KATA PENGANTAR ........................................................................................... ix

DAFTAR ISI .......................................................................................................... xi

DAFTAR TABEL ................................................................................................ xiii

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

DAFTAR LAMPIRAN ........................................................................................ xvi

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

PENDAHULUAN .................................................................................................. 1

A. Latar Belakang ......................................................................................... 1

B. Rumusan Masalah .................................................................................... 9

C. Tujuan Penelitian .................................................................................... 10

D. Kegunaan Penilitian ............................................................................... 10

E. Kebaruan Penelitian ............................................................................... 11

BAB II ................................................................................................................... 12

KAJIAN TEORITIK ............................................................................................. 12

A. Deskripsi Konseptual ............................................................................. 12

1. Teori Atribusi ...................................................................................... 12

2. Auditing .............................................................................................. 13

3. Early Issue of Audit Report Procedure ............................................... 15

4. Profesionalisme Auditor ..................................................................... 19

5. Materialitas ......................................................................................... 24

6. Teknik Audit Berbantuan Komputer (TABK) .................................... 28

B. Hasil Penelitian Yang Relevan ............................................................... 32

C. Kerangka Teoritik ................................................................................... 37

D. Perumusan Hipotesis Penelitian ............................................................. 43

xii

BAB III ................................................................................................................. 44

METODOLOGI PENELITIAN ............................................................................ 44

A. Tempat dan Waktu Penelitian ................................................................ 44

B. Pendekatan Penelitian ............................................................................. 44

C. Populasi dan Sampel .............................................................................. 45

D. Penyusunan Instrumen ........................................................................... 46

E. Teknik Pengumpulan Data ..................................................................... 51

F. Teknik Analisis Data .................................................................................. 52

BAB IV ................................................................................................................. 56

HASIL DAN PEMBAHASAN ............................................................................. 56

A. Deskripsi Data ........................................................................................ 56

1. Objek Penelitian .................................................................................. 56

2. Profil Responden................................................................................. 57

B. Profil Data .............................................................................................. 59

1. Distribusi Jawaban Responden ........................................................... 59

2. Statistik Deskriptif .............................................................................. 63

3. Model Pengukuran atau Outer Model ................................................. 70

3.1 Uji Validitas (Convergent Validity dan Discriminant Validity) ......... 71

2.2 Uji Relialibitas (Composite Relialibity dan Cronbach’s Alpha) ............. 78

4. Model Struktural atau Inner Model .................................................... 79

4.1.1 Analisis R-Square ........................................................................... 80

4.1.2 Analisis Q-Square ........................................................................... 80

4.1.3 Uji Hipotesis (Bootstrapping dan Path Coefficient) ....................... 81

C. Pembahasan ............................................................................................ 84

BAB V ................................................................................................................... 92

PENUTUP ............................................................................................................. 92

A. Kesimpulan ............................................................................................. 92

B. Implikasi ................................................................................................. 93

C. Keterbatasan Penelitian dan Rekomendasi ............................................. 94

DAFTAR PUSTAKA ........................................................................................... 96

LAMPIRAN ........................................................................................................ 100

xiii

DAFTAR TABEL

Tabel II 1..............................................................................................................34

Tabel III 1..............................................................................................................48

Tabel III 2..............................................................................................................50

Tabel III 3..............................................................................................................51

Tabel IV 1..............................................................................................................56

Tabel IV 2..............................................................................................................57

Tabel IV 3..............................................................................................................59

Tabel IV 4..............................................................................................................61

Tabel IV 5..............................................................................................................61

Tabel IV 6..............................................................................................................63

Tabel IV 7..............................................................................................................63

Tabel IV 8..............................................................................................................64

Tabel IV 9..............................................................................................................65

Tabel IV 10............................................................................................................66

Tabel IV 11............................................................................................................67

Tabel IV 12............................................................................................................68

Tabel IV 13............................................................................................................69

Tabel IV 14............................................................................................................69

Tabel IV 15............................................................................................................72

Tabel IV 16............................................................................................................72

Tabel IV 17............................................................................................................74

Tabel IV 18............................................................................................................74

Tabel IV 19............................................................................................................75

Tabel IV 20............................................................................................................77

Tabel IV 21............................................................................................................77

xiv

Tabel IV 22............................................................................................................79

Tabel IV 23............................................................................................................80

Tabel IV 24............................................................................................................80

Tabel IV 25............................................................................................................81

Tabel IV 26............................................................................................................81

Tabel IV 27............................................................................................................84

Tabel IV 28............................................................................................................85

Tabel IV 29............................................................................................................80

Tabel IV 30............................................................................................................90

xv

DAFTAR GAMBAR

Gambar II 1 .......................................................................................................... 42

Gambar IV 1...........................................................................................................65

Gambar IV 2...........................................................................................................66

Gambar IV 3...........................................................................................................68

Gambar IV 4...........................................................................................................70

Gambar IV 5...........................................................................................................73

Gambar IV 6...........................................................................................................72

Gambar IV 7...........................................................................................................73

Gambar IV 8...........................................................................................................74

Gambar IV 9...........................................................................................................75

Gambar IV 10.........................................................................................................76

Gambar IV 11.........................................................................................................82

xvi

DAFTAR LAMPIRAN

Lampiran 1...........................................................................................................101

Lampiran 2...........................................................................................................102

Lampiran 3...........................................................................................................103

Lampiran 4...........................................................................................................108

Lampiran 5...........................................................................................................112

Lampiran 6...........................................................................................................117

COVER.pdf (p.1-10)COVER DEPAN.pdf (p.1-2)Untitled1.pdf (p.3-16)

TABLE OF CONTENT.pdf (p.11-16)