DAFTAR ISI

Halaman
LEMBAR JUDUL…………………………………………………………. i
LEMBAR PENGESAHAN SKRIPSI……………………………………. ii
LEMBAR PERSETUJUAN KOMISI UJIAN…………………………... iii
LEMBAR PERNYATAAN……………………………………………….. iv
KATA PENGANTAR……………………………………………………... v
ABSTRACT………………………………………………………………... viii
ABSTRAK…………………………………………………………………. ix
DAFTAR ISI.................................................................................................. x
DAFTAR TABEL......................................................................................... xiv
DAFTAR GAMBAR..................................................................................... xv
DAFTAR LAMPIRAN................................................................................. xvi

BAB I PENDAHULUAN......................................................................... 1
1.1 Latar Belakang Masalah........................................................ 1
1.2 Rumusan Masalah................................................................. 7
1.3 Tujuan Penelitian................................................................... 7
1.4 Kegunaan Hasil Penelitian.................................................... 8
1.4.1 Kegunaan Praktis....................................................... 8
1.4.2 Kegunaan Akademis.................................................. 8

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN

HIPOTESIS.................................................................................... 10
2.1 Kajian Pustaka........................................................................ 10
2.1.1 Dysfunctional Audit Behaviour….............................. 10
2.1.2 Turnover Intention..................................................... 12
2.1.3 Organization Commitment......................................... 13
2.1.4 Locus of Control........................................................ 15
2.2 Penelitian Terdahulu.............................................................. 17
2.3 Kerangka Pemikiran............................................................... 23
2.3.1 Pengaruh Turnover Intention Terhadap

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 Dysfunctional Audit Behaviour.................................. 23
2.2.2 Pengaruh Organization Commitment Terhadap
Dysfunctional Audit Behaviour.................................. 24
2.2.3 Pengaruh Locus of Control Terhadap Dysfunctional
Audit Behaviour......................................................... 24
2.4 Hipotesis................................................................................ 26

BAB III METODE PENELITIAN.............................................................. 27

3.1 Desain Penelitian.................................................................... 27
3.2 Populasi dan Sampel Penelitian............................................. 28
3.3 Sumber dan Teknik Pengumpulan Data................................. 29
3.4 Operasionalisasi Variabel....................................................... 30
3.4.1 Variabel Dependen (Y).............................................. 30
3.4.2 Variabel Independen (X)........................................... 30
3.5 Metode Analisis dan Rancangan Pengujian Hipotesis........... 32
3.5.1 Metode Analisis......................................................... 32
3.6 Pengujian Kualitas Data......................................................... 33
3.6.1 Uji Validitas............................................................... 33
3.6.2 Uji Reliabilitas........................................................... 34
3.7 Uji Asumsi Klasik.................................................................. 34
3.7.1 Uji Multikolinearitas.................................................. 35
3.7.2 Uji Normalitas........................................................... 35
3.7.3 Uji Heteroskedastisitas.............................................. 36
3.8 Rancangan Pengujian Hipotesis............................................ 36
3.8.1 Uji Simultan (Uji-F).................................................. 36
3.8.2 Uji Parsial (Uji-t) dan Signifikansi (Sig.).................. 36
3.8.3 Koefisien Determinan (R2)........................................ 37

BAB IV HASIL DAN PEMBAHASAN .................................................... 38

4.1 Hasil Penelitian...................................................................... 38
4.1.1 Deskripsi.................................................................... 38

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 4.1.2 Karakteristik Responden............................................ 39
4.1.3 Hasil Pengujian Validitas dan Reliabilitas................ 41
4.1.4 Analisis Persepsi responden...................................... 43
4.1.4.1 Jawaban Responden terhadap
Dysfunctional Audit Behaviour.................. 44
4.1.4.2 Jawaban Responden terhadap Turnover
Intention....................................................... 46
4.1.4.3 Jawaban Responden terhadap
Organization Commitment......................... 47
4.1.4.4 Jawaban Responden terhadap Locus of
Control......................................................... 48
4.1.5 Uji Asumsi Klasik...................................................... 50
4.1.5.1 Uji Multikolinearitas................................... 50
4.1.5.2 Uji Normalitas............................................. 51
4.1.5.3 Uji Heteroskedastisitas................................ 53
4.1.6 Model Persamaan Regresi Linear Berganda.............. 54
4.1.7 Hasil Pengujian Hipotesis.......................................... 55
4.1.7.1 Koefisien Determinasi (R2)......................... 55
4.1.7.2 Pengujian Secara Simultan (Uji-F).............. 56
4.1.7.3 Pengujian Secara Parsial (Uji-t) dan
Signifikansi (Sig)......................................... 57
4.2 Pembahasan........................................................................... 59
4.2.1 Pengaruh Turnover Intention, Organization
Commitment dan Locus of Control terhadap
Dysfunctional Audit Behaviour.................................. 60
4.2.2 Pengaruh Turnover Intention terhadap
Dysfunctional Audit Behaviour................................. 60
4.2.3 Pengaruh Organization Commitment terhadap
Dysfunctional Audit Behaviour.................................. 61

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 4.2.4 Pengaruh Locus of Control terhadap Dysfunctional
Audit Behaviour......................................................... 62

BAB V KESIMPULAN DAN SARAN..................................................... 64

5.1 Kesimpulan............................................................................ 64
5.2 Keterbatasan Penelitian......................................................... 65
5.3 Saran...................................................................................... 65

DAFTAR PUSTAKA.................................................................................... 67
LAMPIRAN................................................................................................... 71

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 DAFTAR TABEL

Halaman
Tabel 2.1 Ringkasan Penelitian Terdahulu................................................ 20
Tabel 3.1 Operasionalisasi Variabel.......................................................... 31
Tabel 4.1 Rincian Pendistribusian Kuesioner............................................ 38
Tabel 4.2 Karakteristik Responden............................................................ 39
Tabel 4.3 Hasil Uji Validitas dan Reliabilitas............................................ 42
Tabel 4.4 Distribusi Frekuensi Responden Berdasarkan Tingkat
Kesetujuan terhadap Pernyataan yang Berhubungan dengan
Dysfunctional Audit Behaviour.................................................. 44
Tabel 4.5 Distribusi Frekuensi Responden Berdasarkan Tingkat
Kesetujuan terhadap Pernyataan yang Berhubungan dengan
Turnover Intention...................................................................... 46
Tabel 4.6 Distribusi Frekuensi Responden Berdasarkan Tingkat
Kesetujuan terhadap Pernyataan yang Berhubungan dengan
Organization Commitment......................................................... 47
Tabel 4.7 Distribusi Frekuensi Responden Berdasarkan Tingkat
Kesetujuan terhadap Pernyataan yang Berhubungan dengan
Locus of Control......................................................................... 49
Tabel 4.8 Uji Multikolinearitas.................................................................. 51
Tabel 4.9 Uji Normalitas One-Sample Kolmogorov-Smirnov Test............ 52
Tabel 4.10 Uji Heteroskedastisitas dengan Uji Glejser................................ 53
Tabel 4.11 Hasil Uji Koefisien Determinasi (R2)........................................ 56
Tabel 4.12 Hasil Uji F................................................................................. 57
Tabel 4.13 Hasil Uji t dan Signifikansi........................................................ 58

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 DAFTAR GAMBAR

Halaman
Gambar 2.1 Skema Kerangka Pemikiran................................................... 25
Gambar 4.1 Uji Normalitas Data dengan Normal Probability Plot........... 52
Gambar 4.2 Uji Heteroskedastisitas dengan Grafik Scatterplot................. 54

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 DAFTAR LAMPIRAN

Halaman
Lampiran 1 Surat Keterangan Dari BPKP................................................. 71
Lampiran 2 Kuesioner............................................................................... 72
Lampiran 3 Tabulasi Data Penelitian......................................................... 78
Lampiran 4 Nilai – Nilai r Product Moment............................................. 81
Lampiran 5 Hasil Uji Regresi Linier Berganda........................................ 82

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