DAFTAR ISI

Halaman
LEMBAR PERSETUJUN SKRIPSI................................................................

LEMBAR PENGESAHAN SKRIPSI..............................................................

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SURAT PERNYATAAN KEASLIAN TULISAN............................................

SURAT PERNYATAAN KESEDIAAN UNTUK DIPUBLIKASIKAN.........

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KATA PENGANTAR.......................................................................................

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DAFTAR ISI.....................................................................................................

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DAFTAR TABEL.............................................................................................
DAFTAR GAMBAR........................................................................................
ABSTRAK........................................................................................................
ABSTRACT.....................................................................................................

BAB I

PENDAHULUAN
1.1 Latar Belakang.....................................................................

1.2 Rumusan Masalah ...............................................................

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

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

1.5 Sistematika Penulisan ..........................................................

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BAB II TINJAUAN PUSTAKA

2.1 Tinjauan Literatur ................................................................
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2.1.1 Kajian Teori.......................... 13
2.1.1.1 Teori Keagenan .......
13
2.1.2 Definisi Audit...........................................................
15
2.1.3 Standar Audit ...........................................................
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2.1.4 Kompetensi..................................................
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2.1.5 Independensi.............................................................
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2.1.6 Tekanan Waktu ............................................
29
2.1.7 Pengalaman Kerja ....................................................................
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2.1.8 Etika Auditor............................................................
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2.1.8 Wajib Pajak Orang Pribadi ......................................

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2.1.9 Kualitas Audit...........................................................

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2.1.10 Penelitian Terdahulu.................................................

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2.2 Kerangka Konseptual...........................................................

2.3

Pengembangan Hipotesis ....................................................

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45

2.3.1 Pengaruh Kompetensi Auditor terhadap Kualitas

Audit...........................................................................

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2.3.2 Pengaruh Independensi Auditor terhadap Kualitas

Audit...........................................................................

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2.3.3 Pengaruh Tekanan Waktu terhadap Kualitas Audit.....

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2.3.4 Pengaruh Pengalaman Kerja terhadap Kualitas Audit

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2.3.5 Pengaruh Etika Auditor terhadap Kualitas Audit........

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BAB III METODOLOGI PENELITIAN

3.1. Rancangan Penelitian .............................................................

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3.2 Definisi Operasional Variabel dan Pengukuran.......................

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3.2.1 Variabel Terikat (Variabel Dependen)............................

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3.2.1.1 Kualitas Audit (Y).............................................

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3.2.2. Varaibel Bebas (Variabel Independen) .........................

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3.2.2.1 Kompetensi (X1) ...............................................

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3.2.2.2 Independensi (X2) ............................................

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3.2.2.3 Tekanan Waktu (X3)...........................................

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3.2.2.4 Pengalaman Kerja (X4)......................................

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3.2.2.5 Etika Auditor (X5)..............................................

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3.3. Prosedur Pengumpulan Data ..................................................

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3.3.1 Sumber ..........................................................................

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3.3.1.1 Data Primer.......................................................

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3.3.1.2 Data Sekunder...................................................

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3.3.2 Popolasi dan Sampel......................................................

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BAB IV

3.3.2.1 Populasi Penelitian............................................

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3.3.2.2 Sampel Penelitian..............................................

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3.3.3 Teknik Pengumpulan Data.............................................

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3.4 Metoda Analisis Data...............................................................

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ANALISIS DAN PEMBAHASAN

4.1 Deskripsi Data .......................................................................

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4.1.1 Gambaran Umum Objek Penelitian...............................

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4.1.2 Tepat dan Waktu Penelitian............................................

71

4.1.3 Analisis Deskriptif Responden......................................

73

4.2 Analisis dan Pembahasan.........................................................

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4.2.1

BAB V

Hasil Uji Statistik Deskriptif .....................................

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4.2.2 Uji Instrumen..............................................................

80

4.2.2.1 Uji Validitas Instrumen..................................

80

4.2.2.2 Uji Reliabilitas...............................................

4.3 Uji Asumsi Klasik .................................................................
4.3.1 Uji Normalitas ............................................................
4.3.2 Uji Multikolinearitas ..................................................
4.3.3 Uji Heterokedastisitas.................................................
4.3.4 Uji Autokeralasi .........................................................
4.4 Hasil Uji Model Regresi ........................................................
4.5 Hasil Uji Hipotesis .................................................................
4.5.1 Uji f ...............................................................................
4.5.2 Uji t................................................................................

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4.6 Pembahasan Hasil Penelitian...................................................

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SIMPULAN, KETERBATASAN DAN IMPLIKASI

5.1 Kesimpulan ............................................................................

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5.2 Keterbatasan .........................................................................

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5.3 Implikasi dan Saran.................................................................

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DAFTAR PUSTAKA......................................................................................

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