DAFTAR ISI

DAFTAR ISI .................................................................................................................................. .................................................................................................................................. i BAB. I PENDAHULUAN ......................................................................................................................................... ......................................................................................................................................... 1 1.1 Latar Belakang ............................................................................................................................. ............................................................................................................................. 1 1.2 Rumusan Masalah ............................................................................................................................. ............................................................................................................................. 8 1.3 Tujuan dan Manfaat Penelitian ............................................................................................................................. ............................................................................................................................. 8 1.4 Sistematika Penulisan ............................................................................................................................. ............................................................................................................................. 10 BAB. 11
2.1 Pengertian

II

TELAAH

PUSTAKA

Auditing ............................................................................................................................... ............................................................................................................................... 11 2.2 Standar Pengendalian Mutu ............................................................................................................................... ............................................................................................................................... 13 2.2.1 Inpendensi .................................................................................................................... .................................................................................................................... 14 2.2.2 Penugasan Personel

.................................................................................................................... 15 2.2.3 Konsultasi .................................................................................................................... 16 2.2.4 Supervisi .................................................................................................................... 17

2.2.5 Pemekerjaan

(hiring) .................................................................................................................... 17 Profesional .................................................................................................................... 18 .................................................................................................................... 19 dan berkelanjutan klien .................................................................................................................... 20

2.2.6 Pengembangan

2.2.7 Promosi

2.2.8 Penerimaan

.................................................................................................................... 20 2.3 Kualitas Audit ......................................................................................................................................... ......................................................................................................................................... 21 2.4 Penelitian terdahulu ......................................................................................................................................... ......................................................................................................................................... 24 2.5 Kerangka Pemikiran dan Hipotesa ......................................................................................................................................... ......................................................................................................................................... 27 2.5.1 Pengaruh independensi terhadap kualitas audit .................................................................................................................... 28 2.5.2 Pengaruh penugasan personel terhadap kualitas audit .................................................................................................................... 29

2.2.9 Inspeksi

konsultasi terhadap kualitas audit .................................................................................................................... 29 2.5.4 Pengaruh supervisi terhadap kualitas audit .................................................................................................................... 30 2.5.5 Pengaruh hiring terhadap kualitas audit .................................................................................................................... 30 2.5.6 Pengaruh pengembangan profesional terhadap kualitas audit .................................................................................................................... 31 2.5.7 Pengaruh promosi terhadap kualitas audit .................................................................................................................... 31 2.5.8 Pengaruh penerimaan dan berkelanjutan klien terhadap kualitas audit .................................................................................................................... 31 2.5.9 Pengaruh inspeksi terhadap kualitas audit .................................................................................................................... 32 2.6 Model Penelitian ......................................................................................................................................... ......................................................................................................................................... 32 BAB. 33
3.1 Unit

2.5.3 Pengaruh

III

METODE

PENELITIAN

3.2

3.3

3.4

3.5

Obsevasi Kantor Akuntan Publik ............................................................................................................................... 33 Populasi dan Sampel ............................................................................................................................... 33 Jenis dan Sumber Data ............................................................................................................................... ............................................................................................................................... 35 Instrument Penelitian ............................................................................................................................... ............................................................................................................................... 35 Definisi Operasional dan Pengukuran Variabel

3.6

3.7

3.8

3.9

............................................................................................................................... ............................................................................................................................... 37 Model Penelitian ............................................................................................................................... ............................................................................................................................... 38 Analisis Data ............................................................................................................................... ............................................................................................................................... 39 Metode Pengujian Kualitas Data ............................................................................................................................... ............................................................................................................................... 40 Uji Normalitas Data ............................................................................................................................... ............................................................................................................................... 41 Asumsi Klasik ............................................................................................................................... ............................................................................................................................... 42

3.10............................................................................................................

Uji

3.11............................................................................................................

Pengujian Hipotesis ............................................................................................................................... ............................................................................................................................... 45 DAFTAR PUSTAKA .................................................................................................................................. .................................................................................................................................. 48