DAFTAR ISI LEMBAR PENGESAHAN ABSTRAK i KATA PENGANTAR …repository.unpas.ac.id/6125/4/DAFTAR...
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DAFTAR ISI LEMBAR PENGESAHAN ABSTRAK ........................................................................................................ i KATA PENGANTAR ...................................................................................... iii DAFTAR ISI ..................................................................................................... vii DAFTAR GAMBAR ........................................................................................ xiii DAFTAR TABEL ............................................................................................ xiv DAFTAR LAMPIRAN .................................................................................... xvii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ............................................................ 1 1.2 Rumusan Masalah Penelitian ....................................................... 9 1.3 Tujuan Penelitian.......................................................................... 9 1.4 Kegunaan Penelitian ..................................................................... 10 1.4.1 Kegunaan Teoritis ............................................................... 10 1.4.2 Kegunaan Praktis ................................................................. 11 1.5 Lokasi dan Waktu Penelitian ....................................................... 12 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka ............................................................................. 13 2.1.1 Audit .................................................................................... 13 2.1.1.1 Pengertian Audit ................................................... 13 2.1.1.2 Jenis-jenis Audit ................................................... 15 2.1.1.3 Tujuan Audit ......................................................... 17 2.1.2 Audit Internal ...................................................................... 19
Transcript of DAFTAR ISI LEMBAR PENGESAHAN ABSTRAK i KATA PENGANTAR …repository.unpas.ac.id/6125/4/DAFTAR...
DAFTAR ISI
LEMBAR PENGESAHAN
ABSTRAK ........................................................................................................ i
KATA PENGANTAR ...................................................................................... iii
DAFTAR ISI ..................................................................................................... vii
DAFTAR GAMBAR ........................................................................................ xiii
DAFTAR TABEL ............................................................................................ xiv
DAFTAR LAMPIRAN .................................................................................... xvii
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ............................................................ 1
1.2 Rumusan Masalah Penelitian ....................................................... 9
1.3 Tujuan Penelitian .......................................................................... 9
1.4 Kegunaan Penelitian ..................................................................... 10
1.4.1 Kegunaan Teoritis ............................................................... 10
1.4.2 Kegunaan Praktis ................................................................. 11
1.5 Lokasi dan Waktu Penelitian ....................................................... 12
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka ............................................................................. 13
2.1.1 Audit .................................................................................... 13
2.1.1.1 Pengertian Audit ................................................... 13
2.1.1.2 Jenis-jenis Audit ................................................... 15
2.1.1.3 Tujuan Audit ......................................................... 17
2.1.2 Audit Internal ...................................................................... 19
2.1.2.1 Pengertian Audit Internal ....................................... 19
2.1.2.2 Fungsi Audit Internal ............................................ 21
2.1.2.3 Kewenangan dan Tanggung jawab
Audit Internal ......................................................... 22
2.1.2.4 Standar Profesi Audit Internal ............................... 23
2.1.3 Auditor Internal ................................................................... 24
2.1.3.1 Pengertian Auditor Internal .................................. 24
2.1.3.2 Jenis-Jenis Auditor ................................................ 25
2.1.3.3 Kewenangan dan Tanggung jawab
Auditor Internal ..................................................... 28
2.1.3.4 Kedudukan dan Peran Auditor Internal ................ 29
2.1.3.5 Pengetahuan yang Dimiliki Auditor Internal ........ 30
2.1.3.6 Perbedaan antara Auditor Internal dan
Auditor Eksternal .................................................. 31
2.1.4 Kompetensi .......................................................................... 32
2.1.4.1 Pengertian Kompetensi ......................................... 32
2.1.4.2 Dimensi Kompetensi ............................................. 33
2.1.4.3 Ruang Lingkup Kompetensi ................................. 35
2.1.4.4 Komponen Kompetensi ........................................ 40
2.1.4.5 Karakteristik Kompetensi ..................................... 42
2.1.5 Independensi ....................................................................... 43
2.1.5.1 Pengertian Independensi ....................................... 43
2.1.5.2 Dimensi Independensi ........................................... 45
2.1.5.3 Macam-macam Independensi dalam Auditing ...... 49
2.1.5.4 Macam-macam Gangguan dalam Independensi .... 50
2.1.6 Kualitas Audit ..................................................................... 54
2.1.6.1 Pengertian Kualitas Audit ..................................... 54
2.1.6.2 Pelaksanaan Internal Audit ................................... 55
2.1.6.3 Dimensi Kualitas Audit ........................................ 59
2.1.6.4 Langkah-langkah Meningkatkan Kualitas Audit .. 59
2.1.6.5 Standar Kualitas Audit .......................................... 60
2.1.7 Penelitian Terdahulu ........................................................... 64
2.2 Kerangka Pemikiran ..................................................................... 65
2.2.1 Pengaruh Kompetensi terhadap Kualitas Audit ................. 68
2.2.2 Pengaruh Independensi terhadap Kualitas Audit ............... 69
2.2.3 Pengaruh Kompetensi dan Independensi
Auditor Internal Terhadap Kualitas Audit .......................... 71
2.3 Hipotesis ...................................................................................... 72
BAB III METODE PENELITIAN
3.1 Metode Penelitian yang Digunakan ............................................ 74
3.1.1 Objek penelitian ................................................................. 74
3.1.2 Metode Penelitian ............................................................... 74
3.1.3 Pendekatan Penelitian ......................................................... 75
3.2 Definisi dan Operasionalisasi Variabel Penelitian ....................... 77
3.2.1 Definisi Variabel Penelitian ............................................... 77
3.2.2 Operasionalisasi Variabel ................................................... 79
3.2.3 Model Penelitian ................................................................. 85
3.3 Populasi dan Sampel .................................................................... 86
3.3.1 Populasi ............................................................................... 86
3.3.2 Sampel ................................................................................ 87
3.4 Sumber Data dan Teknik Pengumpulan Data ............................ 88
3.4.1 Sumber data ........................................................................ 88
3.4.2 Teknik Pengumpulan Data ................................................. 90
3.5 Metode Analisis Data dan Uji Hipotesis .................................... 91
3.5.1 Uji Kualitas Data ............................................................... 91
3.5.2 Uji Validitas ....................................................................... 91
3.5.3 Uji Reliabilitas ................................................................... 92
3.5.4 Skala Pengukuran ............................................................. 93
3.5.5 Teknik Analisis Data ......................................................... 93
3.5.6 Uji Validitas dan Reliabilitas Instrumen ............................ 96
3.5.7 Uji Validitas Instrumen ...................................................... 96
3.5.8 Uji Reliabilitas Instrumen ................................................. 97
3.6 Rancangan Analisis Data dan Uji Hipotesis ............................... 98
3.6.1 Uji Asumsi Klasik ............................................................. 98
3.6.2 Analisis regresi Linier Berganda ...................................... 100
3.6.3 Uji Korelasi berganda ....................................................... 100
3.6.4 Koefisien Determinasi ...................................................... 101
3.7 Uji Hipotesis ............................................................................... 102
3.7.1 Pengujian Secara Sensus ................................................... 103
3.7.2 Pengujian Secara Simultan ................................................ 104
3.8 Rancangan Kuesioner .................................................................. 104
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian .......................................................................... 106
4.1.1 Gambaran Umum Perusahaan .......................................... 106
4.1.1.1 Sejarah Singkat PT Bio Farma (Persero) .............. 106
4.1.1.2 Visi dan Misi PT Bio Farma (Persero) ................. 108
4.1.1.3 Budaya Perusahaan ............................................... 109
4.1.1.4 Kebijakan Perusahaan ........................................... 111
4.1.1.5 Logo Perusahaan ................................................... 111
4.1.1.6 Arti Logo Perusahaan ........................................... 112
4.1.1.7 Stuktur Organisasi PT Bio Farma (Persero)
Dan Uraian Tugasnya ........................................... 113
4.1.2 Karakteristik Responden ................................................... 119
4.1.3 Analisis Tanggapan Responden Kompetensi Auditor
Internal pada PT Bio Farma (Persero) Bandung ............... 122
4.1.4 Analisis Tanggapan Responden Independensi Auditor
Internal pada PT Bio Farma (Persero) Bandung ............... 125
4.1.5 Analisis Tanggapan Responden Kualitas Audit pada
PT Bio Farma (Persero) Bandung ..................................... 127
4.1.6 Uji Validitas dan Reliabilitas Instrumen ........................... 133
4.1.6.1 Uji Validitas Instrumen ......................................... 133
4.1.6.2 Uji Reliabilitas Instrumen .................................... 138
4.2 Pembahasan Penelitian ............................................................... 140
4.2.1 Analisis Kompetensi Auditor Internal pada
PT Bio Farma (Persero) Bandung ..................................... 140
4.2.2 Analisis Independensi Auditor Internal pada
PT Bio Farma (Persero) Bandung ..................................... 143
4.2.3 Analisis Kualitas Audit pada PT Bio Farma
(Persero) Bandung ............................................................ 145
4.2.4 Uji Asumsi Klasik ............................................................. 149
4.2.5 Pengujian Hipotesis .......................................................... 152
4.2.5.1 Analisis Korelasi Berganda .................................. 153
4.2.5.2 Analisis Persamaan Regresi Linier Berganda ....... 154
4.2.5.3 Pengujian Secara Simultan ................................... 155
4.2.5.4 Koefisien Determinasi .......................................... 156
4.2.5.5 Koefisien Determinasi Parsial .............................. 157
4.2.5.6 Pengujian Secara Parsial ....................................... 159
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................. 162
5.2 Saran ………………….. ............................................................. 164
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
DAFTAR GAMBAR
Gambar 2.1 Bagan Kerangka Pemikiran ..................................................67
Gambar 3.1 Model Penelitian ...................................................................85
Gambar 4.1 Logo PT. Bio Farma (Persero) .............................................112
DAFTAR TABEL
Tabel 1.1 Pemegang Sertifikat QIA .........................................................5
Tabel 2.1 Perbedaan Auditor Internal dan Auditor Eksternal ...................31
Tabel 2.2 Penelitian Terdahulu ................................................................64
Tabel 3.1 Operasionalisasi Variabel .......................................................... 80
Tabel 3.2 Standar Penilaian ntuk Validitas ............................................... 92
Tabel 3.3 Kategori Koefisien Korelasi ..................................................... 101
Tabel 4.1 Profil Responden Berdasarkan Usia ......................................... 119
Tabel 4.2 Profil Responden berdasarkan Jenis Kelamin .......................... 120
Tabel 4.3 Profil Responden berdasarkan Pendidikan Terakhir ................ 121
Tabel 4.4 Profil Responden berdasarkan Masa Kerja ............................... 121
Tabel 4.5 Distribusi Tanggapan Responden Mengenai Pencapaian
Kompetensi Profesional ............................................................ 123
Tabel 4.6 Distribusi Tanggapan Responden Mengenai Pemeliharaan
Kompetensi Profesional ............................................................ 124
Tabel 4.7 Distribusi Tanggapan Responden Mengenai Status
Organisasi ................................................................................. 126
Tabel 4.8 Distribusi Tanggapan Responden Mengenai Objektivitas ....... 127
Tabel 4.9 Distribusi Tanggapan Responden Mengenai Pengelolaan
Fungsi Audit Internal ............................................................... 128
Tabel 4.10 Distribusi Tanggapan Responden Mengenai Penugasan .......... 129
Tabel 4.11 Distribusi Tanggapan Responden Mengenai Perencanaan
Penugasan ................................................................................. 130
Tabel 4.12 Distribusi Tanggapan Responden Mengenai Pelaksanaan
Penugasan ................................................................................. 131
Tabel 4.13 Distribusi Tanggapan Responden Mengenai Komunikasi
Hasil Penugasan ....................................................................... 132
Tabel 4.14 Distribusi Tanggapan Responden Mengenai Pemantauan
Tindak Lanjut ............................................................................ 133
Tabel 4.15 Hasil Perhitungan Nilai Validitas Kompetensi Auditor
Internal ..................................................................................... 134
Tabel 4.16 Standar Penilaian untuk Validitas ............................................ 134
Tabel 4.17 Hasil Perhitungan Nilai Validitas Independensi Auditor
Internal ..................................................................................... 135
Tabel 4.18 Standar Penilaian untuk Validitas ............................................ 136
Tabel 4.19 Hasil Perhitungan Nilai Validitas Kualitas Audit .................... 137
Tabel 4.20 Standar Penilaian untuk Validitas ............................................ 138
Tabel 4.21 Hasil Uji Reliabilitas Kompetensi Auditor Internal .................. 139
Tabel 4.22 Hasil Uji Reliabilitas Independensi Auditor Internal ................ 139
Tabel 4.23 Hasil Uji Reliabilitas Kualitas Audit ........................................ 140
Tabel 4.24 Total Skor Jawaban Responden Mengenai Kompetensi
Auditor Internal pada PT Bio Farma (Persero) Bandung .......... 141
Tabel 4.25 Total Skor Jawaban Responden Mengenai Independensi
Auditor Internal pada PT Bio Farma (Persero) Bandung ......... 143
Tabel 4.26 Total Skor Jawaban Responden Mengenai Kualitas Audit
pada PT Bio Farma (Persero) Bandung ..................................... 146
Tabel 4.27 Hasil Uji Asumsi Normalitas ................................................... 150
Tabel 4.28 Hasil Uji Asumsi Multikolinieritas .......................................... 151
Tabel 4.29 Hasil Uji Asumsi Homogenitas ................................................ 152
Tabel 4.30 Koefisien Korelasi Berganda .................................................... 153
Tabel 4.31 Kategori Koefisien Korelasi ..................................................... 153
Tabel 4.32 Hasil Analisis Regresi Linier Berganda ................................... 154
Tabel 4.33 Koefisien Determinasi .............................................................. 157
Tabel 4.34 Koefisien Determinasi Kompetensi........................................... 158
Tabel 4.35 Koefisien Determinasi Independensi ........................................ 158
DAFTAR LAMPIRAN
Lampiran 1 Surat Keterangan Tugas Membimbing Skripsi
Lampiran 2 Surat Keterangan Penelitian di PT. Bio Farma (Persero)
Lampiran 3 Kartu Perkembangan Bimbingan Skripsi
Lampiran 4 Surat Keterangan Telah Mengikuti Seminar Usulan Penelitian
Lampiran 5 Kuesioner
Lampiran 6 Tabel Tabulasi Total Skor Responden Mengenai Kompetensi Auditor Internal
Lampiran 7 Tabel Tabulasi Total Skor Responden Mengenai Independensi Auditor
Internal
Lampiran 8 Tabel Tabulasi Total Skor Responden Mengenai Kualitas Audit
Lampiran 9 Output SPSS
