of 16 /16
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

PENGARUH PROFESIONALISME AUDITOR, MATERIALITAS, DAN …repository.unj.ac.id/9113/7/COVER.pdf · iii ABSTRAK Raihan Adhitya Putra, 2020: Pengaruh Profesionalisme Auditor, Materialitas,

  • Author
    others

  • View
    1

  • Download
    0

Embed Size (px)

Text of PENGARUH PROFESIONALISME AUDITOR, MATERIALITAS, DAN …repository.unj.ac.id/9113/7/COVER.pdf · iii...

  • 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)