viii

DAFTAR ISI

HALAMAN JUDUL........................................................................................ i

HALAMAN Pengesahan Draft SKRIPSI ........................................................ ii

HALAMAN PERSETUJUAN......................................................................... iii

HALAMAN PERNYATAAN ......................................................................... iv

HALAMAN MOTTO DAN PERSEMBAHAN.............................................. v

KATA PENGANTAR ..................................................................................... vi

DAFTAR ISI.................................................................................................... viii

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

DAFTAR GAMBAR................ ....................................................................... xiv

DAFTAR LAMPIRAN.................................................................................... xv

ABSTRAKSI .................................................................................................. xvi

ABSTRACT .................................................................................................... xvii

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

1.1 Latar Belakang ...................................................................................... 1

1.2 Perumusan masalah................................................................................ 7

1.3 Tujuan Penelitian ................................................................................... 8

1.4 Manfaat Penelitian ................................................................................. 9

BAB II TINJAUAN PUSTAKA......................................................................... 11

2.1 Landasan Teori....................................................................................... 11

2.1.1 Teori Atribusi............................................................................... 11

2.1.2 Pengertian Kualitas Audit ............................................................ 12

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2.1.3 Independensi ................................................................................ 13

2.1.4 Pengalaman .................................................................................. 14

2.1.5 Due Professional Care................................................................. 15

2.1.6 Akuntabilitas ................................................................................ 16

2.1.7 Tingkat Pendidikan Auditor......................................................... 18

2.1.8 Penggunaan Teknologi Informasi ................................................ 18

2.1.9 Kepuasan Kerja Auditor .............................................................. 20

2.2 Penelitian Terdahulu .............................................................................. 22

2.3 Kerangka Pemikiran Teoritis dan Pengembangan Hipotesis................. 25

2.3.1 Pengaruh Independensi Terhadap Kepuasan Kerja Auditor ...... 25

2.3.2 Pengaruh Pengalaman Terhadap Kepuasan Kerja Auditor........ 26

2.3.3 Pengaruh Due Professional Care Terhadap Kepuasan Kerja

Auditor ...................................................................................... 26

2.3.4 Pengaruh Akuntabilitas Terhadap Kepuasan Kerja Auditor...... 27

2.3.5 Pengaruh Tingkat Pendidikan Auditor Terhadap Kepuasan

Kerja Auditor ............................................................................ 28

2.3.6 Pengaruh Penggunaan Teknologi Informasi Terhadap

Kepuasan Kerja Auditor............................................................ 29

2.3.7 Pengaruh Independensi Terhadap Kualitas Audit...................... 30

2.3.8 Pengaruh Pengalaman Terhadap Kualitas Audit ....................... 30

2.3.9 Pengaruh Due Professional Care Terhadap Kualitas Audit ...... 31

2.3.10 Pengaruh Akuntabilitas Terhadap Kualitas Audit ..................... 31

2.3.11 Pengaruh Tingkat Pendidikan Auditor Terhadap Kualitas

Audit ........................................................................................... 33

2.3.12 Pengaruh Penggunaan Teknologi Informasi Terhadap

Kualitas Audit ........................................................................... 33

2.3.13 Pengaruh Kepuasan Kerja Auditor Terhadap Kualitas Audit.... 34

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2.4 Kerangka Penelitian Teoritis.................................................................. 35

BAB III METODE PENELITIAN...................................................................... 36

3.1 Jenis Penalitian....................................................................................... 36

3.2 Populasi dan Prosedur Penentuan Sampel ............................................. 36

3.3 Jenis dan Sumber Data........................................................................... 37

3.4 Metode Pengumpulan Data.................................................................... 37

3.5 Identifikasi Variabale Penelitian dan Pengukuran variabel ................... 38

3.6 Teknik Analisis ...................................................................................... 40

3.6.1 Statistik Deskriptif ....................................................................... 40

3.6.2 Pengujian Kualitas Data............................................................... 41

3.6.3 Pengujian Asumsi Klasik............................................................. 41

3.6.3.1 Uji Normalitas.................................................................... 42

3.6.3.2 Uji Multikolinearitas.......................................................... 42

3.6.3.3 Uji Heteroskedastisitas ...................................................... 42

3.6.4 Analisis Regresi Linier Berganda ................................................ 43

3.6.5 Pengujian Hipotesis ..................................................................... 44

3.6.5.1 Pengujian Signifikansi Secara Individua (Uji Statistik t).... 44

3.5.6.2 Pengujian Signifikansi Secara Simultan (Uji Statistik F)... 44

3.6.5.3 Pengujian Koefisien Determinasi (R2)............................... 45

BAB IV HASI DAN PEMBAHASAN............................................................... 46

4.1 Gambaran Umum Responden ................................................................ 46

4.2 Profil Responden.................................................................................... 46

4.3 Analisis Deskriptif Statistik ................................................................... 48

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4.4 Pengujian Kualitas Data......................................................................... 50

4.4.1 Uji Validitas ................................................................................... 50

4.4.2 Uji Reabilitas.................................................................................. 53

4.5 Pengujian Asumsi Klasik....................................................................... 54

4.5.1 Uji Normalitas ................................................................................ 54

4.5.2 Uji Multikolinearitas ...................................................................... 55

4.5.3 Uji Heteroskedastisitas ................................................................... 56

4.6 Analisis Regresi Linear Berganda ......................................................... 57

4.6.1 Model Persamaan Regresi .............................................................. 57

4.7 Pengujian Hipotesis ............................................................................... 59

4.7.1 Hasil Uji Signifikansi Secara Individual (Uji Statistik t) ............. 59

4.7.2 Hasil Uji Signifikansi Secara Simultan (Uji Statistik F)................ 62

4.7.3 Hasil Uji Koefisien Determinasi (Adjusted R2).............................. 63

4.8 Pembahasan............................................................................................ 65

4.8.1 Pengaruh Independensi Terhadap Kepuasan Kerja Auditor ........ 65

4.8.2 Pengaruh Pengalaman Terhadap Kepuasan Kerja Auditor .......... 66

4.8.3 Pengaruh Due Professional Care Terhadap Kepuasan Kerja

Auditor......................................................................................... 66

4.8.4 Pengaruh Akuntabilitas Terhadap Kepuasan Kerja Auditor ...... 67

4.8.5 Pengaruh Tingkat pendidikan Akuntan Terhadap Kepuasan

Kerja Auditor............................................................................... 67

4.8.6 Pengaruh Penggunaan Teknologi Informasi Terhadap

Kepuasan Kerja Auditor .............................................................. 68

4.8.7 Pengaruh Independensi Terhadap Kualitas Audit ........................ 69

4.8.8 Pengaruh Pengalaman Terhadap Kualitas Audit.......................... 69

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4.8.9 Pengaruh Due Professional Care Terhadap Kualitas Audit ........ 70

4.8.10 Pengaruh Akuntabilitas Terhadap Kualitas Audit........................ 71

4.8.11 Pengaruh Tingkat Pendidikan Auditor Terhadap Kualitas

Audi . ........................................................................................... 71

4.8.12 Pengaruh Penggunaan Teknologi Informasi

Terhadap Kualitas Audit.............................................................. 72

4.8.13 Pengaruh Kepuasan Kerja Terhadap Kualitas Audit................... 72

BAB V KESIMPULAN DAN SARAN.............................................................. 74

5.1 Kesimpulan............................................................................................... 74

5.2 Keterbatasan ............................................................................................. 79

5.3 Saran Dan Implikasi Penelitian ................................................................ 79

Daftar Pustaka ...................................................................................................... 81

Lampiran ............................................................................................................. 84

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DAFTAR TABEL

Tabel 1 Penelitian Terdahulu ................................................................................22

Tabel 2 Kuesioner Yang Disebar dan Yang Kembali ...........................................46

Tabel 3 Jenis Kelamin Responden ........................................................................46

Tabel 4 Usia Responden........................................................................................47

Tabel 5 Tingkat Pendidikan Responden ..............................................................47

Tabel 6 Tingkat Jabatan Responden..................................................................... 48

Tabel 7 Statistik Deskriptif .................................................................................. 48

Tabel 8 Hasil Uji Validitas ................................................................................. 51

Tabel 9 Hasil Uji Reliabilitas................................................................................53

Tabel 10 Hasil Uji Normalitas ..............................................................................54

Tabel 11 Hasil Uji Multikolinearitas ....................................................................56

Tabel 12 Hasil Uji Heteroskedastisitas .................................................................57

Tabel 13 Hasil Uji Regresi Linier Berganda.........................................................58

Tabel 14 Hasil Uji Regresi Linier Berganda.........................................................58

Tabel 15 Hasil Uji Signifikansi Simultan (F-test) ............................................... 62

Tabel 16 Hasil Uji Signifikansi Simultan (F-test) ............................................... 63

Tabel 17 Hasil Uji Koefisien Determinan ( Adjusted R2)..................................... 64

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DAFTAR GAMBAR

Gambar 1 Kerangka Pemikiran Teoritis ...............................................................35

xv

DAFTAR LAMPIRAN

Lampiran 1. Kuesioner ................................................................................. 84

Lampiran 2. Hasil Output SPSS.................................................................... 92

Lampiran 3. Tabulasi .................................................................................... 112

Lampiran 4. Surat Bukti Hasil Penelitian .................................................... 123