Bab V Penutup
5.2 Saran
5.2.3 Saran Untuk Akuntan Publik
Auditor perlu terus menyadari pentingnya menjaga indepedensi dalam memberikan jasa audit kepada perusahaan. Terkait dengan KMK yang mengatur adanya pembatasan masa pemberian jasa audit, akuntan publik harus terus mematuhi peraturan yang ada sambil berupaya menjaga dan meningkatkan kualitas audit yang diberikannya dari waktu ke waktu.
Karena objek penelitian adalah industri perbankan maka diharapkan juga auditor lebih memahami tentang industri perbankan sehingga auditor dapat lebih memahami keadaan bank tersebut.
DAFTAR PUSTAKA
Arens, A. A., Elder, R. J., & Beasley, M. S. (2008). Auditing & Assurance Service. Pearson Prentice Hall.
Arel, B., Brody, R. And Pany, K. (2005). Audit Firm Rotation And Audit Quality. The CPA Journal, Januari, 36-39.
Ball, R., Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics, 39, 83-128.
Evan, Ferdinand Emmanuel. (2010). Analisis Pengaruh Rotasi Audit Terhadap Kualitas Audit: Studi Empiris Pada Industri Manufaktur Indonesia. Skripsi Program Tudi Akuntansi Fakultas Ekonomi Universitas Indonesia.
Fajri, Tanti Nur. (2008). Analisis Pengaruh Praktik Rotasi Audit terhadap Kualitas Audit:
Studi Empiris perusahaan Manufaktur Di Indonesia. Skripsi Program Tudi Akuntansi Fakultas Ekonomi Universitas Indonesia.
Fargher, N., Lee, H., & Mande,V. (2008). The Effect of Audit Partner Tenure On Client Manager’s Accounting Distrection. Managerial Auditing Journal, 23, 161-186 Giri, Efraim Ferdinan. (2010). Pengaruh Tenur Kantor Akuntan Publik (KAP) Dan Reputasi
KAP Terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor Di Indonesia. SNA XIII 2010
Jackson, A. B., Moldrich, M., & Roebuck, P. (2008). Mandatory Audit Firm Rotation and Audit Quality. Managerial Auditing Journal, 23, 420-437.
Jenkins, D. S., & Velury, Uma. (2008). Does Auditor Tenure Influence The Reporting of Conservative Earnings? Journal of Accounting and Public Policy, 27, 115-132.
Keputusan Ketua BAPEPAM Nomor: Kep-36/PM/2003
Keputusan Menteri Keuangan Nomor 359/KMK.06/2003 Tentang Perubahan atas Keputusan Menteri Keuangan Nomor: 423/KMK.06/2002
Keputusan Menteri Keuangan Nomor: 423/KMK.06/2002 Tentang Jasa Akuntan Publik Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Standar Akuntansi Keuangan
No.1 tahun 2009
Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan dalam Standar Akuntansi Keuangan Paragraf 43
Peraturan Menteri Keuangan Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik Peraturan BAPEPAM No. VIII.A.2 tahun 2008 Tentang Independensi Akuntan yang
Melakukan Jasa di Pasar Modal
Porter, B., Simon, J., & Hartley, D. (2003). Principles of External Auditing.
Singgih, Elisha Muliani dan Bawono, Icuk Rangga. (2010). Pengaruh Independensi,
Pengalaman, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit. SNA XIII 2010
Wardhani, Ratna (2009). Pengaruh proteksi bagi investor, konvergensi standar akuntansi, implementasi corporate governance, dan kualitas audit terhadap kualitas laba: analisis lintas negara di Asia. Disertai Program Pascasarjana Ilmu Akuntansi Universitas Indonesia.
Wing, Wahyu, Winarno. (2009). Analisis Ekonometrika dan Statistika dengan Eviews. UPP STIM YKPN: Yogyakarta
Lampiran 1
Data Perusahaan Perbankan tahun 2008
BANK 2008
RAT PROTATION FROTATION SIZE LEV CFO BIG4
AGRO 0.144 1 1 21.67 90.95% -0.1663 0
BABP 0.456 1 0 22.56 91.97% -0.0545 1
BCIC -0.322 1 0 22.44 127.50% -0.4077 0
BDMN 0.211 1 0 25.4 89.64% 0.0348 1
BBNI 0.089 0 0 26.03 92.34% -0.0564 1
BNII 0.6 0 0 24.76 91.02% -0.0139 1
BBRI 0.455 1 0 26.22 90.92% -0.0698 1
BNLI 0.478 0 0 24.71 91.95% 0.0946 1
BACA 0.211 1 0 21.26 88.67% -0.1377 0
BBCA 0.378 1 0 26.23 90.52% -0.0079 1
BBKP -0.189 0 0 24.21 93.33% -0.0753 1
BBNP 0.044 1 1 22.03 90.80% 0.0022 0
BEKS 0.211 0 1 21.12 94.09% 0.0149 0
BKSW 0.667 0 0 21.49 93.74% -0.8755 0
BMRI 0.389 0 0 26.61 91.48% 0.0075 1
BNBA 0.378 1 1 21.44 80.76% -0.058 1
BNGA 0.477 0 1 25.36 90.93% -0.04 1
BSWD 0.4 0 0 21.03 79.21% -0.2891 1
BTPN 0.12 0 0 23.34 88.19% 0.02 1
BVIC 0.12 1 1 22.45 90.61% -0.0314 0
INPC 0.078 1 1 23.27 92.84% 0.0011 0
MAYA 0.12 1 0 22.43 82.76% 0.023 0
MCOR 0.356 0 0 21.46 87.50% 0.0485 0
MEGA 0.044 0 0 24.27 91.77% -0.1638 1
PNBN 0.211 1 0 24.88 86.49% 0.019 1
SDRA 0.556 1 1 21.4 89.86% 0.0527 0
Lampiran 2
Data Perusahaan Perbankan tahun 2009
BANK 2009
RAT PROTATION FROTATION SIZE LEV CFO BIG4
AGRO 0.378 1 1 21.82 88.33% 0.1496 0
BABP 0.289 0 0 22.67 92.29% 0.0494 1
BCIC -0.333 0 0 22.74 92.44% 0.058 0
BDMN 0.544 0 0 25.31 83.87% -0.0041 1
BBNI 0.556 0 0 26.15 91.57% 0.0233 1
BNII 0.211 1 0 24.83 91.11% 0.0677 1
BBRI 0.078 1 0 26.48 91.40% 0.0844 1
BNLI 0.489 0 0 24.75 91.25% -0.0665 1
BACA 0.1 1 0 21.96 85.41% 0.5003 0
BBCA 0.289 0 0 26.37 90.13% 0.1104 1
BBKP 0.1 1 0 24.34 93.16% 0.0917 1
BBNP 0.067 1 1 22.08 90.52% -0.0574 0
BEKS -0.089 1 1 21.08 103.27% -0.1034 0
BKSW 0.1 0 1 21.58 92.39% 0.09 0
BMRI 0.411 1 1 26.7 91.05% 0.0344 1
BNBA 0.067 0 0 21.6 82.75% 0.1725 1
BNGA 0.489 1 0 25.4 89.47% -0.0234 1
BSWD 0.078 0 0 21.15 80.33% 0.0611 1
BTPN 0.411 1 1 23.83 90.85% 0.1345 1
BVIC 0.133 1 0 22.72 91.45% 0.0065 0
INPC 0.441 1 1 23.46 93.76% -0.0016 0
MAYA 0.133 1 0 22.76 86.98% 0.0313 0
MCOR 0.378 1 0 21.75 89.23% 0.1995 0
MEGA 0.089 1 1 24.4 91.42% 0.355 1
PNBN 0.067 1 1 25.08 85.04% 0.1164 1
SDRA 0.378 1 1 21.6 89.45% 0.0809 0
Lampiran 3
Data Perusahaan Perbankan tahun 2010
BANK 2010
RAT PROTATION FROTATION SIZE LEV CFO BIG4
AGRO 0.089 1 1 21.84 90.89% -0.0059 0
BABP 0.111 0 0 22.88 91.76% 0.0972 1
BCIC -0.156 0 0 23.1 92.82% 0.0819 0
BDMN 0.611 0 0 25.49 84.26% -0.03 1
BBNI 0.411 1 0 26.24 86.67% -0.0622 1
BNII 0.022 0 0 25.04 90.07% -0.0046 1
BBRI 0.022 1 0 26.72 90.85% 0.1467 1
BNLI 0.456 0 0 25.02 89.18% 0.078 1
BACA 0.178 1 0 22.2 87.63% 0.1638 0
BBCA 0.144 1 0 26.5 89.34% 0.0096 1
BBKP 0.188 0 0 24.58 93.93% 0.1394 1
BBNP 0.333 1 1 22.39 90.24% -0.0625 0
BEKS 0.144 1 1 21.17 83.57% -0.1061 0
BKSW 0.411 0 0 26.83 90.64% -0.033 0
BMRI 0.011 0 0 26.83 90.64% 0.1067 1
BNBA 0.022 1 0 21.7 83.66% 0.0326 1
BNGA 0.478 0 1 25.69 90.36% 0.0797 1
BSWD 0.022 1 0 21.17 79.70% -0.286 1
BTPN 0.411 0 0 24.26 87.78% -0.0344 1
BVIC 0.022 1 1 23.06 92.79% 0.058 0
INPC 0.322 0 0 23.56 97.34% -0.0027 0
MAYA 0.111 1 0 23.04 85.32% 0.0725 0
MCOR 0.178 0 0 22.19 88.03% 0.0658 0
MEGA 0.022 0 0 24.67 91.54% 0.043 1
PNBN 0.022 0 0 25.41 87.78% 0.1496 1
SDRA 0.5 0 0 21.9 87.87% 0.0266 0
Lampiran 4
Data Listing Perusahaan Perbankan di BEI
No. Nama Bank Tanggal listing
1 Bank Agroniaga Tbk 8 Agustus 2003
2 Bank Artha Graha Internasional Tbk 23 Agustus 1990
3 Bank Bukopin Tbk 10 Juli 2006
4 Bank Bumi Artha Tbk 1 Juni 2006
5 Bank Capital Indonesia Tbk 4 oktober 2007
6 Bank Central Asia 31 mei 2000
7 Bank CIMB Niaga Tbk 29 November 198
8 Bank Danamon Indonesia Tbk 6 Desember 1989 9 Bank ICB Bumiputera Tbk 15 juli 2002 10 Bank Internasional Indonesia Tbk 21 November 198
11 Bank Kesawan Tbk 21 November 200
12 Bank Mandiri (Persero) Tbk 14 Juli 2003 13 Bank Mayapada Internasional Tbk 29 Agustus 2003
14 Bank Mega Tbk 4 Juli 2000
15 Bank Mutiara Tbk 25 Juni 1997
16 Bank Negara indonesia (Persero) Tbk 25 November 196 17 Bank Nusantara Parahayangan Tbk 10 januari 2001 18 Bank Panin Indonesia Tbk 29 Desember 1982
19 Bank Permata Tbk 15 Januari 1990
20 Bank Pundi Indonesia 13 Juli 2001
21 Bank Rakyat Indonesia (Persero) Tbk 10 Oktober 2003
22 Bank Saudara Tbk 15 Desember 2006
23 Bank Swadesi Tbk 1 Mei 2002
24 Bank Tabungan Pensiunan Nasional Tbk 12 Maret 2008 25 Bank Victoria Internasional Tbk 30 Juni 1999 26 Bank Windu Kentjana Internasional Tbk 3 Juli 2007
Lampiran 5
Data Perusahaan Perbankan 2008, 2009 dan 2010 (Cross-Section Method)
RAT PROTATION FROTATION SIZE LEV CFO BIG4
0.144 1 1 21.67 0.9095 -0.1663 0
0.378 1 1 21.82 0.8833 0.1496 0
0.089 1 1 21.84 0.9089 -0.0059 0
0.289 0 0 22.67 0.9229 0.0494 1
0.111 0 0 22.88 0.9176 0.0972 1
-0.322 1 0 22.44 1.275 -0.4077 0
0.211 1 0 25.4 0.8964 0.0348 1
0.544 0 0 25.31 0.8387 -0.0041 1
0.611 0 0 25.49 0.8426 -0.03 1
0.556 0 0 26.15 0.9157 0.0233 1
0.411 1 0 26.24 0.8667 -0.0622 1
0.6 0 0 24.76 0.9102 -0.0139 1
0.211 1 0 24.83 0.9111 0.0677 1
0.455 1 0 26.22 0.9092 -0.0698 1
0.078 1 0 26.48 0.914 0.0844 1
0.022 1 0 26.72 0.9085 0.1467 1
0.478 0 0 24.71 0.9195 0.0946 1
0.489 0 0 24.75 0.9125 -0.0665 1
0.456 0 0 25.02 0.8918 0.078 1
0.211 1 0 21.26 0.8867 -0.1377 0
0.1 1 0 21.96 0.8541 0.5003 0
0.178 1 0 22.2 0.8763 0.1638 0
0.378 1 0 26.23 0.9052 -0.0079 1
0.289 0 0 26.37 0.9013 0.1104 1
0.144 1 0 26.5 0.8934 0.0096 1
0.1 1 0 24.34 0.9316 0.0917 1
0.188 0 0 24.58 0.9393 0.1394 1
0.044 1 1 22.03 0.908 0.0022 0
0.067 1 1 22.08 0.9052 -0.0574 0
0.333 1 1 22.39 0.9024 -0.0625 0
0.211 0 1 21.12 0.9409 0.0149 0
-0.089 1 1 21.08 1.0327 -0.1034 0
0.144 1 1 21.17 0.8357 -0.1061 0
0.667 0 0 21.49 0.9374 -0.8755 0
0.411 0 0 26.83 0.9064 -0.033 0
0.389 0 0 26.61 0.9148 0.0075 1
0.411 1 1 26.7 0.9105 0.0344 1
0.378 1 1 21.44 0.8076 -0.058 1
0.067 0 0 21.6 0.8275 0.1725 1
0.022 1 0 21.7 0.8366 0.0326 1
0.477 0 1 25.36 0.9093 -0.04 1
0.489 1 0 25.4 0.8947 -0.0234 1
0.478 0 1 25.69 0.9036 0.0797 1
0.4 0 0 21.03 0.7921 -0.2891 1
0.078 0 0 21.15 0.8033 0.0611 1
0.12 0 0 23.34 0.8819 0.02 1
0.411 1 1 23.83 0.9085 0.1345 1
0.411 0 0 24.26 0.8778 -0.0344 1
0.12 1 1 22.45 0.9061 -0.0314 0
0.133 1 0 22.72 0.9145 0.0065 0
0.022 1 1 23.06 0.9279 0.058 0
0.078 1 1 23.27 0.9284 0.0011 0
0.441 1 1 23.46 0.9376 -0.0016 0
0.322 0 0 23.56 0.9734 -0.0027 0
0.12 1 0 22.43 0.8276 0.023 0
0.133 1 0 22.76 0.8698 0.0313 0
0.111 1 0 23.04 0.8532 0.0725 0
0.356 0 0 21.46 0.875 0.0485 0
0.178 0 0 22.19 0.8803 0.0658 0
0.089 1 1 24.4 0.9142 0.355 1
0.022 0 0 24.67 0.9154 0.043 1
0.211 1 0 24.88 0.8649 0.019 1
0.067 1 1 25.08 0.8504 0.1164 1
0.378 1 1 21.6 0.8945 0.0809 0
0.5 0 0 21.9 0.8787 0.0266 0
Lampiran 6
Hasil Pengolahan Data Eviews
Statistik Deskriptif Variabel-Variabel Penelitian
Descriptive Statistics
N Minimum Maximum Mean
Std.
Deviation
RAT 66 -.32 .67 .2530 .19596
PROTATION 66 .00 1.00 .5758 .49801
FROTATION 66 .00 1.00 .3333 .47502
SIZE 66 21.03 26.83 23.6311 1.86145
LEV 66 .79 1.28 .9002 .06143
CFO 66 -.88 .50 .0113 .16376
BIGG4 66 .00 1.00 .5606 .50012
Valid N
(listwise) 66
Sumber: Pengolahan Data Sekunder
Uji Normalitas
Hasil Output Eviews dengan Cross-Sectional
Dependent Variable: RAT Method: Least Squares Date: 08/05/11 Time: 15:00 Sample: 1 66
Included observations: 66
Variable Coefficient Std. Error t-Statistic Prob.
C 0.339111 0.351546 0.964628 0.3387
PROTATION -0.162663 0.039299 -4.139099 0.0001
FROTATION 0.070422 0.042244 1.667037 0.1008
SIZE 0.056964 0.013180 4.321960 0.0001
LEV -1.470960 0.322293 -4.564043 0.0000
CFO -0.448608 0.117877 -3.805739 0.0003
BIG4 -0.058459 0.051059 -1.144929 0.2569
R-squared 0.514151 Mean dependent var 0.253015
Adjusted R-squared 0.464742 S.D. dependent var 0.195958
S.E. of regression 0.143365 Akaike info criterion -0.946840
Sum squared resid 1.212660 Schwarz criterion -0.714604
0 1 2 3 4 5 6 7 8
-0.3 -0.2 -0.1 -0.0 0.1 0.2
Series: Residuals Sample 1 66 Observations 66
Mean 1.26e-16 Median -0.005001 Maximum 0.261833 Minimum -0.298156 Std. Dev. 0.136588 Skewness 0.156618 Kurtosis 2.245597 Jarque-Bera 1.834912 Probability 0.399534
F-statistic 10.40613 Durbin-Watson stat 1.820473
Prob(F-statistic) 0.000000
Uji multikolinieritas dengan matriks korelasi (output eviews)
RAT PROTATION FROTATION SIZE LEV CFO BIG4
RAT 1.000000 -0.427784 -0.131451 0.339831 -0.308942 -0.200272 0.279342 PROTATION -0.427784 1.000000 0.346844 -0.080660 0.076662 0.091374 -0.265796 FROTATION -0.131451 0.346844 1.000000 -0.291667 0.076031 0.046470 -0.345386 SIZE 0.339831 -0.080660 -0.291667 1.000000 0.050343 0.178309 0.635268 LEV -0.308942 0.076662 0.076031 0.050343 1.000000 -0.294030 -0.223827 CFO -0.200272 0.091374 0.046470 0.178309 -0.294030 1.000000 0.184956 BIG4 0.279342 -0.265796 -0.345386 0.635268 -0.223827 0.184956 1.000000
Hasil Uji t
Test Equation:
Dependent Variable: ARESID Method: Least Squares Date: 08/05/11 Time: 15:07 Sample: 1 66
Included observations: 66
Variable Coefficient Std. Error t-Statistic Prob.
C 0.163686 0.183640 0.891345 0.3764
PTENURE -0.000887 0.020529 -0.043229 0.9657
FTENURE 0.010572 0.022067 0.479067 0.6337
SIZE 0.000815 0.006885 0.118410 0.9061
LEV -0.076862 0.168359 -0.456537 0.6497
CFO 0.065123 0.061576 1.057598 0.2945
BIG4 -0.004864 0.026672 -0.182358 0.8559
DAFTAR RIWAYAT HIDUP PENULIS
Personal Data
Full Name Nick Name
Place and Date of Birth Age
Gender Marital Status Nationality Religion
Giana Ricca Ricca
Medan, 10 May 1989 22 years old
Female Single Indonesia Moeslem Formal Education
2007 – Present 2005 – 2007 2004 – 2005 2001 – 2004 1995 – 2001
STIE Indonesia Banking School SMA Negeri 3 Jakarta
SMA Harapan 1 Medan SMP Harapan 1 Medan
SD Kemala Bhayangkari 1 Medan