Pengaruh kompetensi, independensi, pengalaman kerja dan etika auditor terhadap kualitas audit (Studi Empiris pada KAP di Wilayah Tangerang dan Jakarta Tahun 2013)

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PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada KAP di Wilayah Tangerang dan Jakarta Tahun 2013). SKRIPSI. Diajukan guna Memenuhi Persyaratan Memperoleh Gelar Sarjana Ekonomi (S.E.). Sherly Tansania 10130210063. PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MULTIMEDIA NUSANTARA TANGERANG 2014. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

HALAMAN PENGESAHAN PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada KAP di Wilayah Tangerang dan Jakarta Tahun 2013) Oleh : Nama. : Sherly Tansania. NIM. : 10130210063. Fakultas. : Ekonomi. Program Studi. : Akuntansi. Telah diujikan pada hari Jum’at, 14 Februari 2014 dan dinyatakan lulus dengan susunan penguji sebagai berikut. Ketua Sidang. Penguji. Rosita Suryaningsih, S.E., M.M.. Sparta, S.E., Ak., M.E.. Dosen Pembimbing. Dra. Ratnawati Kurnia, Ak., M.Si., C.P.A. Disahkan oleh Ketua Program Studi Akuntansi. Dra. Ratnawati Kurnia, Ak., M.Si., C.P.A.. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Hasil Uji Statistik Deskriptif Descriptive Statistics N. Minimum. Maximum. Sum. Mean. Std. Deviation. KOM total. 103. 28. 40. 3468. 33.67. 2.781. IND total. 103. 23. 36. 3036. 29.48. 3.026. PK total. 103. 22. 32. 2842. 27.59. 2.699. ETK total. 103. 19. 28. 2403. 23.33. 2.139. KA total. 103. 30. 40. 3546. 34.43. 3.480. Valid N (listwise). 103. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Hasil Uji Reliabilitas Kompetensi Case Processing Summary N Valid Cases. % 103. 100.0. 0. .0. 103. 100.0. a. Excluded Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's. Cronbach's. N of Items. Alpha. Alpha Based on Standardized Items .722. .725. 10. Item Statistics Mean. Std. Deviation. N. K1. 3.47. .520. 103. K2. 3.29. .620. 103. K3. 3.52. .502. 103. K4. 3.48. .521. 103. K5. 3.27. .489. 103. K6. 3.36. .502. 103. K7. 3.42. .496. 103. K8. 3.24. .514. 103. K9. 3.30. .539. 103. K10. 3.32. .489. 103. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Inter-Item Correlation Matrix K1. K2. K3. K4. K5. K6. K7. K8. K9. K10. K1. 1.000. .395. .519. .259. .191. .178. .189. .049. .159. .101. K2. .395. 1.000. .166. .143. .318. -.119. -.080. .145. .234. .239. K3. .519. .166. 1.000. .387. .093. .140. .097. -.118. .027. .188. K4. .259. .143. .387. 1.000. .372. .315. .059. .041. .183. .281. K5. .191. .318. .093. .372. 1.000. .397. .215. .047. .207. .247. K6. .178. -.119. .140. .315. .397. 1.000. .652. .115. .104. .126. K7. .189. -.080. .097. .059. .215. .652. 1.000. .099. .076. .130. K8. .049. .145. -.118. .041. .047. .115. .099. 1.000. .618. .467. K9. .159. .234. .027. .183. .207. .104. .076. .618. 1.000. .745. K10. .101. .239. .188. .281. .247. .126. .130. .467. .745. 1.000. Item-Total Statistics Scale Mean if. Scale Variance. Corrected Item-. Squared. Cronbach's. Item Deleted. if Item Deleted. Total. Multiple. Alpha if Item. Correlation. Correlation. Deleted. K1. 30.20. 6.340. .428. .442. .692. K2. 30.38. 6.434. .291. .345. .718. K3. 30.15. 6.694. .303. .420. .712. K4. 30.19. 6.374. .414. .341. .695. K5. 30.40. 6.418. .434. .364. .692. K6. 30.31. 6.530. .371. .573. .701. K7. 30.25. 6.779. .275. .475. .716. K8. 30.43. 6.678. .298. .427. .713. K9. 30.37. 6.137. .488. .671. .681. K10. 30.35. 6.190. .535. .629. .676. Scale Statistics Mean 33.67. Variance 7.733. Std. Deviation. N of Items. 2.781. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014. 10.

Independensi. Case Processing Summary N Valid Cases. % 103. 100.0. 0. .0. 103. 100.0. a. Excluded Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's. Cronbach's. N of Items. Alpha. Alpha Based on Standardized Items .838. .838. 9. Item Statistics Mean. Std. Deviation. N. I1. 2.96. .522. 103. I2. 3.02. .524. 103. I3. 2.98. .485. 103. I4. 3.40. .511. 103. I5. 3.48. .502. 103. I6. 3.50. .522. 103. I7. 3.43. .516. 103. I8. 3.34. .496. 103. I9. 3.37. .505. 103. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Inter-Item Correlation Matrix I1. I2. I3. I4. I5. I6. I7. I8. I9. I1. 1.000. .791. .578. .205. .146. .217. .389. .278. .278. I2. .791. 1.000. .774. .264. .188. .287. .368. .276. .307. I3. .578. .774. 1.000. .308. .200. .233. .229. .191. .230. I4. .205. .264. .308. 1.000. .630. .526. .389. .312. .375. I5. .146. .188. .200. .630. 1.000. .721. .267. .132. .113. I6. .217. .287. .233. .526. .721. 1.000. .429. .202. .254. I7. .389. .368. .229. .389. .267. .429. 1.000. .576. .668. I8. .278. .276. .191. .312. .132. .202. .576. 1.000. .787. I9. .278. .307. .230. .375. .113. .254. .668. .787. 1.000. Item-Total Statistics Scale Mean if. Scale Variance. Corrected Item-. Squared. Cronbach's. Item Deleted. if Item Deleted. Total. Multiple. Alpha if Item. Correlation. Correlation. Deleted. I1. 26.51. 7.350. .540. .645. .822. I2. 26.46. 7.152. .617. .785. .814. I3. 26.50. 7.547. .515. .624. .825. I4. 26.08. 7.327. .565. .510. .819. I5. 26.00. 7.667. .444. .640. .832. I6. 25.97. 7.362. .537. .593. .823. I7. 26.05. 7.145. .631. .559. .812. I8. 26.14. 7.511. .514. .630. .825. I9. 26.11. 7.351. .566. .711. .819. Scale Statistics Mean. Variance. Std. Deviation. N of Items. 29.48. 9.154. 3.026. 9. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Pengalaman Kerja Case Processing Summary N Valid Cases. % 103. 100.0. 0. .0. 103. 100.0. a. Excluded Total. a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's. Cronbach's. N of Items. Alpha. Alpha Based on Standardized Items .821. .821. 8. Item Statistics Mean. Std. Deviation. N. P1. 3.48. .502. 103. P2. 3.52. .502. 103. P3. 3.50. .502. 103. P4. 3.49. .558. 103. P5. 3.46. .501. 103. P6. 3.41. .494. 103. P7. 3.37. .485. 103. P8. 3.37. .505. 103. Inter-Item Correlation Matrix P1. P2. P3. P4. P5. P6. P7. P8. P1. 1.000. .791. .593. .428. .259. .119. .198. .307. P2. .791. 1.000. .767. .448. .248. .118. .164. .313. P3. .593. .767. 1.000. .516. .283. .071. .113. .186. P4. .428. .448. .516. 1.000. .498. .164. .165. .298. P5. .259. .248. .283. .498. 1.000. .509. .431. .375. P6. .119. .118. .071. .164. .509. 1.000. .635. .492. P7. .198. .164. .113. .165. .431. .635. 1.000. .720. P8. .307. .313. .186. .298. .375. .492. .720. 1.000. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Item-Total Statistics Scale Mean if. Scale Variance. Corrected Item-. Squared. Cronbach's. Item Deleted. if Item Deleted. Total. Multiple. Alpha if Item. Correlation. Correlation. Deleted. P1. 24.12. 5.653. .578. .639. .795. P2. 24.07. 5.574. .615. .773. .790. P3. 24.09. 5.728. .542. .641. .800. P4. 24.11. 5.567. .534. .441. .802. P5. 24.14. 5.707. .554. .451. .799. P6. 24.18. 5.995. .432. .483. .815. P7. 24.22. 5.861. .505. .639. .805. P8. 24.22. 5.665. .567. .582. .797. Scale Statistics Mean 27.59. Variance 7.283. Std. Deviation. N of Items. 2.699. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014. 8.

Etika Auditor Case Processing Summary N Valid Cases. % 103. 100.0. 0. .0. 103. 100.0. a. Excluded Total. a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's. Cronbach's. N of Items. Alpha. Alpha Based on Standardized Items .693. .706. 7. Item Statistics Mean. Std. Deviation. N. E1. 3.50. .502. 103. E2. 3.33. .473. 103. E3. 3.23. .447. 103. E4. 3.44. .554. 103. E5. 3.32. .469. 103. E6. 3.21. .666. 103. E7. 3.30. .461. 103. Inter-Item Correlation Matrix E1. E2. E3. E4. E5. E6. E7. E1. 1.000. .461. .180. .483. .277. .091. .324. E2. .461. 1.000. .467. .342. .359. -.039. .170. E3. .180. .467. 1.000. .139. .155. .160. .180. E4. .483. .342. .139. 1.000. .248. .302. .094. E5. .277. .359. .155. .248. 1.000. .218. .457. E6. .091. -.039. .160. .302. .218. 1.000. .299. E7. .324. .170. .180. .094. .457. .299. 1.000. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Item-Total Statistics Scale Mean if. Scale Variance. Corrected Item-. Squared. Cronbach's. Item Deleted. if Item Deleted. Total. Multiple. Alpha if Item. Correlation. Correlation. Deleted. E1. 19.83. 3.414. .490. .398. .635. E2. 20.00. 3.549. .452. .460. .647. E3. 20.10. 3.794. .334. .268. .675. E4. 19.89. 3.351. .452. .359. .644. E5. 20.01. 3.539. .463. .317. .644. E6. 20.12. 3.457. .272. .250. .709. E7. 20.03. 3.636. .414. .331. .656. Scale Statistics Mean. Variance. Std. Deviation. N of Items. 23.33. 4.576. 2.139. 7. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Kualitas Audit Case Processing Summary N Valid Cases. % 103. 100.0. 0. .0. 103. 100.0. a. Excluded Total. a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's. Cronbach's. N of Items. Alpha. Alpha Based on Standardized Items .886. .886. 10. Item Statistics Mean. Std. Deviation. N. KA1. 3.38. .487. 103. KA2. 3.38. .487. 103. KA3. 3.38. .487. 103. KA4. 3.32. .469. 103. KA5. 3.48. .502. 103. KA6. 3.49. .502. 103. KA7. 3.50. .522. 103. KA8. 3.44. .498. 103. KA9. 3.48. .502. 103. KA10. 3.60. .492. 103. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Inter-Item Correlation Matrix KA1. KA2. KA3. KA4. KA5. KA6. KA7. KA8. KA9. KA10. KA1. 1.000. .752. .670. .279. .339. .403. .412. .483. .459. .308. KA2. .752. 1.000. .752. .322. .339. .363. .374. .523. .459. .349. KA3. .670. .752. 1.000. .322. .419. .363. .412. .442. .419. .308. KA4. .279. .322. .322. 1.000. .512. .332. .187. .234. .221. .261. KA5. .339. .339. .419. .512. 1.000. .631. .402. .376. .377. .298. KA6. .403. .363. .363. .332. .631. 1.000. .608. .515. .514. .433. KA7. .412. .374. .412. .187. .402. .608. 1.000. .668. .515. .432. KA8. .483. .523. .442. .234. .376. .515. .668. 1.000. .729. .516. KA9. .459. .459. .419. .221. .377. .514. .515. .729. 1.000. .616. KA10. .308. .349. .308. .261. .298. .433. .432. .516. .616. 1.000. Item-Total Statistics Scale Mean if. Scale Variance. Corrected Item-. Squared. Cronbach's. Item Deleted. if Item Deleted. Total. Multiple. Alpha if Item. Correlation. Correlation. Deleted. KA1. 31.05. 9.890. .647. .613. .873. KA2. 31.05. 9.831. .668. .705. .872. KA3. 31.05. 9.890. .647. .627. .873. KA4. 31.11. 10.645. .407. .306. .889. KA5. 30.95. 10.027. .576. .526. .878. KA6. 30.94. 9.781. .661. .580. .872. KA7. 30.93. 9.770. .634. .565. .874. KA8. 30.99. 9.637. .719. .675. .868. KA9. 30.95. 9.713. .686. .632. .870. KA10. 30.83. 10.146. .550. .421. .880. Scale Statistics Mean 34.43. Variance 12.110. Std. Deviation 3.480. N of Items 10. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N. 103. Normal Parameters. Mean. a,b. 0E-7. Std. Deviation. Most Extreme Differences. 2.23485115. Absolute. .091. Positive. .091. Negative. -.065. Kolmogorov-Smirnov Z. .926. Asymp. Sig. (2-tailed). .357. a. Test distribution is Normal. b. Calculated from data.. Hasil Uji Multikolonieritas Model. Collinearity Statistics Tolerance. VIF. (Constant). 1. KOM total. .469. 2.134. IND total. .483. 2.069. PK total. .549. 1.820. ETK total. .549. 1.822. Coefficient Correlations Model. ETK total. Correlations. 1. Covariances. a. KOM total. PK total. IND total. ETK total. 1.000. .105. -.502. -.379. KOM total. .105. 1.000. -.398. -.588. PK total. -.502. -.398. 1.000. .174. IND total. -.379. -.588. .174. 1.000. ETK total. .020. .002. -.008. -.006. KOM total. .002. .014. -.005. -.007. PK total. -.008. -.005. .013. .002. IND total. -.006. -.007. .002. .012. a. Dependent Variable: KA total. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Hasil Uji Autokorelasi Model. Durbin-Watson. 1. 2.018. Hasil Uji Heteroskedastisitas. Hasil Uji Koefisien Determinasi b. Model Summary Model 1. R .767. R Square a. .588. Adjusted R. Std. Error of the. Square. Estimate .571. 2.280. a. Predictors: (Constant), ETK total, KOM total, PK total, IND total b. Dependent Variable: KA total. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Hasil Uji Signifikansi Simultan (Uji Statistik F) a. ANOVA Model. 1. Sum of Squares. df. Mean Square. Regression. 725.759. 4. 181.440. Residual. 509.445. 98. 5.198. 1235.204. 102. Total. F. Sig.. 34.903. .000. b. a. Dependent Variable: KA total b. Predictors: (Constant), ETK total, KOM total, PK total, IND total. Hasil Uji Siginifikansi Parameter Individual (Uji Statistik t) Coefficients Model. a. Unstandardized Coefficients. Standardized. t. Sig.. Coefficients B. 1. Std. Error. (Constant). -.788. 3.138. KOM total. .252. .119. IND total. .010. PK total ETK total. Beta -.251. .802. .201. 2.123. .036. .107. .009. .095. .924. .370. .113. .287. 3.277. .001. .696. .142. .428. 4.884. .000. a. Dependent Variable: KA total Residuals Statistics Minimum Predicted Value. Maximum. a. Mean. Std. Deviation. N. 29.79. 40.94. 34.43. 2.667. 103. -1.739. 2.440. .000. 1.000. 103. .233. .982. .479. .153. 103. 29.78. 41.03. 34.44. 2.683. 103. Residual. -6.096. 8.927. .000. 2.235. 103. Std. Residual. -2.674. 3.916. .000. .980. 103. Stud. Residual. -2.960. 4.018. -.002. 1.013. 103. Deleted Residual. -7.472. 9.401. -.010. 2.390. 103. Stud. Deleted Residual. -3.086. 4.374. .003. 1.039. 103. Mahal. Distance. .071. 17.917. 3.961. 3.436. 103. Cook's Distance. .000. .395. .014. .047. 103. Centered Leverage Value. .001. .176. .039. .034. 103. Std. Predicted Value Standard Error of Predicted Value Adjusted Predicted Value. a. Dependent Variable: KA total. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

PERNYATAAN. Dengan ini saya menyatakan bahwa skripsi ini adalah karya ilmiah saya sendiri, bukan plagiat dari karya ilmiah yang ditulis oleh orang lain atau lembaga lain, dan semua karya ilmiah orang lain atau lembaga lain yang dirujuk dalam skripsi ini telah disebutkan sumber kutipannya serta dicantumkan di Daftar Pustaka.. Tangerang, 15 Januari 2014. Sherly Tansania. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

KATA PENGANTAR. Puji syukur kepada Tuhan Yang Maha Esa atas berkat dan rahmat karunia-Nya yang sudah diberikan sehingga skripsi dengan Judul “Pengaruh Kompetensi, Independensi, Pengalaman Kerja dan Etika Auditor terhadap Kualitas Audit (Studi Empiris pada KAP di Wilayah Tangerang dan Jakarta Tahun 2013)” dapat diselesaikan dengan baik. Tujuan dari penyusunan skripsi ini adalah sebagai pemenuhan syarat kelulusan Strata 1 jurusan akuntansi di Universitas Multimedia Nusantara. Skripsi ini tidak akan terselesaikan dengan baik tanpa dukungan, bantuan, dan bimbingan dari berbagai pihak. Oleh sebab itu, melalui kesempatan ini penulis menyampaikan ucapan terima kasih kepada: 1. Orang tua dan keluarga yang telah memberikan dukungan dan doa sehingga skripsi ini dapat diselesaikan dengan baik. 2. Dr. Ninok Leksono selaku Rektor Universitas Multimedia Nusantara yang telah memberikan inspirasi untuk berprestasi. 3. Dra. Ratnawati Kurnia, Ak., M.Si., C.P.A. selaku Dekan Fakultas Ekonomi Universitas Multimedia Nusantara yang telah memberikan pencerahan kepada penulis. 4. Dra. Ratnawati Kurnia, Ak., M.Si., C.P.A. selaku dosen pembimbing dan Ketua Program Studi Akuntansi Universitas Multimedia Nusantara yang telah memberikan arahan dan saran dalam penyelesaian skripsi.. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

5. Rosita Suryaningsih, S.E., M.M. selaku Sekretaris Program Studi Akuntansi Universitas Multimedia Nusantara yang telah memberikan motivasi kepada penulis. 6. Dosen Akuntansi Universitas Multimedia Nusantara yang telah memberikan pengajaran atas ilmu akuntansi selama perkuliahan. 7. Teman-teman Universitas Multimedia Nusantara lainnya. yang telah. memberikan bantuan dan dukungan dari awal hingga akhir penyusunan skripsi. 8. Kepada semua pihak yang telah mendukung dan tidak dapat disebutkan satu per satu. Mengingat ketidaksempurnaan dari skripsi ini, mohon maaf apabila terdapat kesalahan yang kurang berkenan bagi pembaca, baik dari sisi penulisan maupun isi dari skripsi ini. Kritik dan saran sangat diharapkan penulis untuk penyempurnaan skripsi ini. Semoga skripsi ini dapat bermanfaat bagi pembaca.. Tangerang, 15 Januari 2014. Sherly Tansania. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

ABSTRACT The objective of this research was to examine the effect of competency, independency, job experience and auditor ethic towards audit quality. Competency was indicated by personal quality, general knowledge and special ability. Independency was indicated by independency in program arrangement, independency in working implementation and independency in reporting. Job experience was indicated by working duration as auditor and how much audit task. Auditor ethic was not indicated by any indicator. Audit quality was indicated by suitability between audit and audit standard and audit report quality. This research was conducted using a survey method to provide the questionnaires to auditors in audit firms. Data used in this study was primary data. The respondents in this study were 103. Data analysis techniques in this study using multiple linear regressions. The results of this study were (1) Competency had significant influence towards audit quality (2) Independency had not significant influence towards audit quality (3) Job experience had significant influence towards audit quality (4) Auditor ethic had significant influence towards audit quality (5) Competency, independency, job experience and auditor ethic had significant influence towards audit quality simultaneously. Keywords. : competency, independency, job experience, auditor ethic, audit quality. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

ABSTRAKSI Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi, independensi, pengalaman kerja dan etika auditor terhadap kualitas audit. Kompetensi diindikasikan oleh indikator mutu personal, pengetahuan umum dan keahlian khusus. Independensi diindikasikan oleh indikator independensi penyusunan program, independensi pelaksanaan pekerjaan dan independensi pelaporan. Pengalaman kerja diindikasikan oleh indikator lamanya bekerja sebagai auditor dan banyaknya tugas pemeriksaan. Etika auditor tidak diindikasikan oleh indikator apapun. Kualitas audit diindikasikan oleh indikator kesesuaian pemeriksaan dengan standar audit dan kualitas laporan hasil pemeriksaan. Penelitian ini dilakukan dengan menggunakan metode survey dengan menyebarkan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini adalah data primer, yaitu kuesioner. Jumlah responden dalam penelitian ini adalah 103. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini adalah (1) Kompetensi berpengaruh signifikan terhadap kualitas audit (2) Independensi tidak berpengaruh signifikan terhadap kualitas audit (3) Pengalaman kerja berpengaruh signifikan terhadap kualitas audit (4) Etika auditor berpengaruh signifikan terhadap kualitas audit (5) Kompetensi, independensi, pengalaman kerja dan etika auditor secara simultan berpengaruh signifikan terhadap kualitas audit. Kata kunci. : kompetensi, independensi, pengalaman kerja, etika auditor, kualitas audit. Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

DAFTAR ISI Halaman HALAMAN JUDUL HALAMAN PENGESAHAN HALAMAN PERNYATAAN TIDAK MELAKUKAN PLAGIAT ABSTRACT KATA PENGANTAR DAFTAR ISI............................................................................................ i DAFTAR GAMBAR ............................................................................... iv DAFTAR TABEL ................................................................................... v BAB I PENDAHULUAN 1.1. Latar Belakang Penelitian..................................................... 1 1.2. Batasan Masalah ................................................................... 8 1.3. Rumusan Masalah ................................................................ 8 1.4. Tujuan Penelitian.................................................................. 9 1.5. Manfaat Penelitian................................................................ 10 1.6. Sistematika Penulisan........................................................... 11 BAB II TELAAH LITERATUR 2.1. Kualitas Audit....................................................................... 12 2.2. Kompetensi .......................................................................... 23 2.3. Independensi ........................................................................ 27 2.4. Pengalaman Kerja ................................................................ 31 2.5. Etika Auditor ........................................................................ 33 2.6. Pengaruh Kompetensi, Independensi, Pengalaman Kerja dan Etika Auditor Terhadap Kualitas Audit ......................... 36 2.7. Model Penelitian................................................................... 38. i Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

BAB III METODE PENELITIAN 3.1. Gambaran Umum Objek Penelitian...................................... 39 3.2. Metode Penelitian ................................................................ 39 3.3. Variabel Penelitian .............................................................. 39 3.4. Teknik Pengumpulan Data ................................................... 41 3.5. Teknik Pengambilan Sampel................................................ 42 3.6. Teknik Analisis Data ............................................................ 42 3.6.1. Statistik Deskriptif ..................................................... 42 3.6.2. Uji Kualitas Data........................................................ 42 3.6.2.1. Uji Validitas.................................................. 42 3.6.2.2.Uji Reliabilitas............................................... 43 3.6.2.3.Uji Normalitas ............................................... 43 3.6.3.Uji Asumsi Klasik....................................................... 44 3.6.3.1.Uji Multikolonieritas ..................................... 44 3.6.3.2. Uji Autokorelasi ........................................... 44 3.6.3.3 Uji Heteroskedastisitas .................................. 45 3.6.4.Uji Hipotesis ............................................................... 46 3.6.4.1.Uji Koefisien Determinasi ............................. 46 3.6.4.2. Uji Signifikansi Simultan (Uji Statistik F) .............................................. 47 3.6.4.3.Uji Signifikansi Parameter Individual (Uji Statistik t) ............................................... 48 BAB IV ANALISIS DAN PEMBAHASAN 4.1. Statistik Deskriptif Responden ............................................ 49 4.2. Statistik Deskriptif ............................................................... 53 4.3. Uji Validitas ......................................................................... 54 4.4. Uji Reliabilitas...................................................................... 55. ii Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

4.5. Uji Normalitas ...................................................................... 56 4.6. Uji Asumsi Klasik ............................................................... 56 4.6.1. Uji Multikolonieritas ................................................. 56 4.6.2. Uji Autokorelasi ........................................................ 57 4.6.3. Uji Heteroskedastisitas............................................... 58 4.7. Uji Hipotesis......................................................................... 59 4.7.1. Uji Koefisien Determinasi ........................................ 59 4.7.2. Uji Signifikansi Simultan (Uji Statistik F)................. 60 4.7.3. Uji Signifikansi Parameter Individual (Uji Statistik t) .......................................................... 62 BAB V SIMPULAN DAN SARAN 5.1. Simpulan .............................................................................. 68 5.2. Keterbatasan ........................................................................ 70 5.3. Saran .................................................................................... 71 DAFTAR PUSTAKA.............................................................................. 72 DAFTAR LAMPIRAN ........................................................................... 75 DAFTAR RIWAYAT HIDUP. iii Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

DAFTAR GAMBAR. Gambar. Halaman. 2.1 Model Penelitian ........................................................................... 38 4.1 Hasil Uji Heteroskedastisitas ........................................................ 58. iv Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

DAFTAR TABEL. Tabel. Halaman. 4.1 Pendistribusian Kuesioner Berdasarkan KAP............................. 49 4.2 Sampel Penelitian dan Tingkat Pengembalian............................ 50 4.3 Karakteristik Responden ............................................................. 51 4.4 Statistik Deskriptif ..................................................................... 53 4.5 Hasil Uji Validitas....................................................................... 54 4.6 Hasil Uji Reliabilitas................................................................... 55 4.7 Hasil Uji Normalitas ................................................................... 56 4.8 Hasil Uji Multikolonieritas ......................................................... 57 4.9 Hasil Uji Autokorelasi ................................................................ 57 4.10 Hasil Uji Koefisien Determinasi ................................................. 59 4.11 Hasil Uji Signifikansi Simultan .................................................. 60 4.12 Hasil Uji Signifikan Parameter Individual ................................. 62. v Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.

DAFTAR LAMPIRAN. Lampiran 1. : Hasil Pengujian. Lampiran 2. : Tabel Durbin Watson. Lampiran 3. : Kuesioner. Lampiran 4. : Formulir Konsultasi Skripsi. 75 Pengaruh Kompetisi..., Sherly Tansamin, FB UMN, 2014.