PENGARUH FEE AUDIT, AUDIT TENURE DAN PENGALAMAN

TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN

PUBLIK DI WILAYAH JAKARTA SELATAN

SKRIPSI

OLEH :

MARIA TARIFA TIMA

1112001024

PROGRAM STUDI S1 AKUNTANSI

SEKOLAH TINGGI ILMU EKONOMI INDONESIA

JANUARI 2018
PENGARUH FEE AUDIT, AUDIT TENURE DAN PENGALAMAN
TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN
PUBLIK DI WILAYAH JAKARTA SELATAN

SKRIPSI
Diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana Ekonomi

OLEH :
MARIA TARIFA TIMA

1112001024

PROGRAM STUDI S1 AKUNTANSI

SEKOLAH TINGGI ILMU EKONOMI INDONESIA

JANUARI 2018
v
 DAFTAR ISI

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

HALAMAN PERNYATAAN KEASLIAN SKRIPSI .................................... ii

PERSETUJUAN PEMBIMBING .................................................................. iii

HALAMAN PENGESAHAN ........................................................................ iv

KATA PENGANTAR ..................................................................................... v

HALAMAN PERNYATAAN PERSETUJUAN

PUBLIKASI SKRIPSI .................................................................................... vi

ABSTRAK ....................................................................................................... vii

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

DAFTAR GAMBAR ....................................................................................... ix

DAFTAR TABEL ........................................................................................... x

DAFTAR LAMPIRAN .................................................................................... xi

BAB 1 PENDAHULUAN

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

1.2 Rumusan Masalah ................................................................. 7

1.3 Tujuan Penelitian .................................................................. 7

1.4 Manfaat Penelitian ................................................................ 8

BAB 2 KAJIAN PUSTAKA DAN PENGEMBANGAN HIPOTESIS

2.1 Review Hasil Penelitian Terdahulu ...................................... 9

2.2 Tinjauan Teori ....................................................................... 12

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 2.2.1 Fee Audit ................................................................... 12

2.2.2 Audit Tenure.............................................................. 16

2.2.3 Pengalaman Auditor .................................................. 17

2.2.4 Kualitas Audit ........................................................... 19

2.3 Hubungan Fee Audit dengan Kualitas Audit ........................ 21

2.4 Hubungan Audit Tenur dengan Kualitas Audit .................... 21

2.5 Hubungan Pengalaman Auditor Eksternal dengan Kualitas

Audit ...................................................................................... 22

2.6 Hipotesis ............................................................................... 23

BAB 3 METODA PENELITIAN

3.1 Strategi Penelitian ................................................................. 24

3.2 Model Pengujian Hipotesis ................................................... 25

3.3 Definisi dan Operasionalisasi Variabel ................................. 25

3.3.1 Definisi Variabel .......................................................... 25

3.3.2 Operasionalisasi Variabel ............................................ 27

3.4 Data dan Sampel Penelitian .................................................. 28

3.5 Teknik Pengumpulan Data .................................................... 32

3.6 Rancangan Analisis dan Uji Hipotesis .................................. 36

BAB 4 HASIL PENELITIAN DAN PEMBAHASAN

4.1 Deskripsi Objek Penelitian.................................................... 43

4.2 Hasil Penelitian ..................................................................... 47

4.2.1 Uji Validitas dan Reliabilitas .................................... 37

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 4.2.2 Uji Reliabilitas .......................................................... 50

4.2.3 Analisis Deskriptif .................................................... 51

4.2.4 Uji Asumsi Klasik .................................................... 52

4.2.5 Analisis Regresi Liniear Berganda ........................... 57

4.2.6 Uji Hipotesis ............................................................. 58

4.3 Pembahasan ........................................................................... 63

4.3.1. Pengaruh Fee Audit terhadap Kualitas Audit ........... 63

4.3.2 Pengaruh Audit Tenure terhadap Kualitas Audit ...... 65

4.3.3 Pengaruh Pengalaman terhadap Kualitas Audit ........ 66

4.3.4 Pengaruh Fee Audit, Audit Tenure dan Pengalaman

secara simultan terhadap Kualitas Audit ................... 68

BAB 5 KESIMPULAN DAN SARAN

5.1 Kesimpulan ........................................................................... 70

5.2 Saran ................................................................................... 71

DAFTAR PUSTAKA

LAMPIRAN

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 DAFTAR GAMBAR

Gambar 3.1 Hubungan Hipotesis Penelitian ................................................ 25

Gambar 4.1 Hasil Pengujian Normalitas ..................................................... 53

Gambar 4.2 Uji Heteroskedastisitas............................................................. 56

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 DAFTAR TABEL

Tabel 3.1 Operasionalisasi Variabel ........................................................... 28

Tabel 3.2 Daftar KAP Sampel Penelitian ................................................... 31

Tabel 4.1 Distribusi Sampel Penelitian ...................................................... 44

Tabel 4.2 Hasil Uji Deskripsi Responden Berdasarkan Jenis Kelamin ...... 44

Tabel 4.3 Hasil Uji Deskripsi Responden Berdasarkan Pendidikan

Terakhir ...................................................................................... 45

Tabel 4.4 Hasil Uji Deskripsi Responden Berdasarkan Masa Kerja .......... 46

Tabel 4.5 Hasil Uji Deskripsi Responden Berdasarkan Jabatan ................. 46

Tabel 4.6 Hasil Uji Validitas Variabel Kualitas Audit (Y) ........................ 48

Tabel 4.7 Hasil Uji Validitas Variabel Fee Audit (X1) .............................. 49

Tabel 4.8 Hasil Uji Validitas Variabel Audit Tenure (X2) ......................... 49

Tabel 4.9 Hasil Uji Validitas Variabel Pengalaman (X3) ........................... 50

Tabel 4.10 Hasil Pengujian Reliabilitas........................................................ 51

Tabel 4.11 Descriptive Statistics .................................................................. 51

Tabel 4.12 One-Sample Kolmogorov-Smirnov Test .................................... 54

Tabel 4.13 Uji Multikolonieritas .................................................................. 55

Tabel 4.14 Analisis Regresi Linear Berganda .............................................. 57

Tabel 4.15 Uji t ............................................................................................. 59

Tabel 4.16 Uji Keterandalan Model ............................................................. 61

Tabel 4.17 Koefisien Determinasi ................................................................ 62

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 DAFTAR LAMPIRAN

Lampiran 1 Kuesioner

Lampiran 2 Tabulasi Kuesioner

Lampiran 3 Output Olahdata SPSS

Lampiran 4 Bio Data Peneliti

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