DAFTAR ISI

Kata Pengantar......................................................................................................... i

Daftar Isi.................................................................................................................. ii

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

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

1.2 Rumusan Masalah.................................................................................... 3

1.3 Tujuan Penelitian..................................................................................... 3

1.4 Manfaat Penelitian................................................................................... 3

BAB II LANDASAN TEORI.............................................................................. 5

2.1 Landasan Teori........................................................................................ 5

2.1.1 Teori Keagenan........................................................................... 5

2.1.2 Teori Harapan............................................................................. 6

2.1.3 Kualitas Audit............................................................................. 6

2.1.4 Independensi............................................................................... 6

2.1.5 Pengalaman................................................................................. 7

2.1.6 Due Professional Care................................................................. 7

2.1.7 Akuntabilitas............................................................................... 7

2.1.8 Hubungan Independensi dengan Kualitas Audit.................... 7

2.1.9 Hubungan Pengalaman dengan Kualitas Audit............................ 8

2.1.10 Hubungan Due Professional Care dengan Kualitas Audit............. 9

2.1.11 Hubungan Akuntabilitas dengan Kualitas Audit........................... 9

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2.2 Penelitian Terdahulu...................................................................................... 10

2.3 Kerangka Pemikiran...................................................................................... 11

2.4 Hipotesis.......................................................................................................... 11

BAB III METODOLOGI PENELITIAN....................................................................... 12

3.1 Definisi Operasional dalam Pengukuran Variable......................................... 12

3.1.1 Variable Dependen............................................................................... 12

3.1.2 Variable Independen........................................................................... 12

3.1.2.1 Independen................................................................ 12

3.1.2.2 Pengalaman............................................................... 12

3.1.2.3 Due Professional Care............................................... 13

3.1.2.4 Akuntabilitas.............................................................. 13

3.2 Populasi dan Sampel......................................................................................... 13

3.2.1 Populasi................................................................................................. 13

3.2.2 Sampel................................................................................................... 13

3.3 Jenis Data........................................................................................................... 14

3.4 Metode Pengumpulan Data.............................................................................. 14

3.5 Metode Analisis Data........................................................................................ 15

3.5.1 Uji Statistik Deskriptif........................................................................ 15

3.5.2 Uji Kualitas Data................................................................................. 15

3.6 Analisis Data..................................................................................................... 16

3.6.1 Uji Asumsi Klasik............................................................................... 16

3.6.1.1 Uji Normalitas........................................................ 16

3.6.1.2 Uji Heterokedastisitas.......................................... 16
3.6.1.3 Uji Multikolineritas.............................................. 16

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3.7 Uji Hipotesis.................................................................................................. 16
3.7.1 Uji Persamaan Regresi Linier Berganda...................................... 16
3.7.2 Uji R2................................................................................................ 17
3.7.3 Uji Signifikansi Parameter Individual.......................................... 17
3.7.4 Uji Statistik Simultan (Uji Statistik F).......................................... 17

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 Daftar Pustaka

Singgih, Elisha Muliani; Icuk Rangga Bawono. 2010. “Pengaruh Independensi,

Pengalamna, Due Professional Care, dan Akuntabilitas Terhadap Kualitas Audit
(Studi Pada Auditor KAP Big Four di Indonesia)”. Universitas Jendral Soedirman
Purwokerto

Ardini, Lilis. 2010. “Pengaruh Kompetensi, Independensi, Akuntabilitas, dan

Motivasi Terhadap Kualitas Audit.”.STIESIA Surabaya

Sukriah, Ika; Akram; Biana Adha Inapty. 2009. “Pengaruh Pengalaman Kerja,
Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil
Pemeriksaan”.

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