PENGARUH KOMPETENSI, INDEPENDENSI, DAN

AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT

(Survey pada Auditor Kantor Akuntan Publik Big Four di Jakarta Tahun

2019)

TUGAS AKHIR

Diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana

Akuntansi pada Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie

SAIFUDIN ALAMSYAH

1151002068

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN ILMU SOSIAL

UNIVERSITAS BAKRIE

JAKARTA

2019

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Pengaruh Kompetensi, Independensi, dan Akuntabilitas Auditor Terhadap

Kualitas Audit

(Survey pada Auditor Kantor Akuntan Publik BigFour di Jakarta Tahun

2019)

Saifudin Alamsyah1

ABSTRAK

Tujuan penelitian ini adalah untuk menguji pengaruh kompetensi, independensi dan

akuntabilitas auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah

auditor Kantor Akuntan Publik BigFour di DKI Jakarta pada Tahun 2019, jumlah

populasi dalam penelitian ini tidak diketahui, karena tidak terdapat data valid

jumlah auditor assurance service yang berada di DKI Jakarta. Teknik sampling

dalam penelitian ini menggunakan metode non probability sampling yaitu

menggunakan convenience sampling, dengan ukuran sampel 100 responden

auditor. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner

kepada responden baik itu junior, senior, supervisor, manager, maupun partner

auditor melalui google form. Pengujian hipotesis penelitian menggunakan alat

analisis regresi berganda dengan software SPSS versi 22. Hasil penelitian ini

membuktikan bahwa kompetensi, independensi dan akuntabilitas auditor

berpengaruh terhadap kualitas audit.

Kata kunci: Auditor BigFour, Kualitas audit, kompetensi, independensi, dan

akuntabilitas auditor.

1 Mahasiswa Program Studi Akuntansi, Universitas Bakrie

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The Effect of Competence, Independence, and Accountability Auditors to Audit

Quality

(Survey on The Auditor BigFour Public Accountant at Jakarta 2019)

Saifudin Alamsyah2

ABSTRACT

The purpose of this research is to examine the competence, independence and

accountability of auditors on audit quality. The population in this research was the

auditor of the BigFour Public Accountant Office in DKI Jakarta in 2019, the

population in this research was unknown, because it cant be found valid data about

a total of auditors in assurance service division located in DKI Jakarta. The

sampling technique in this research uses a non probability sampling method that is

using convenience sampling, with a sample size of 100 auditor respondents. The

data in this study were obtained by testing the questionnaire to respondents be it

juniors, seniors, supervisors, managers, and auditor partners through Google

forms. Testing the research hypothesis using multiple regression analysis with

SPSS software version 22. The results of the study prove that the auditor's

competence, independence and accountability support the audit quality.

Keywords: Auditor of the BigFour, Audit quality, competence, independence, and

auditor accountability

2 Student of Accounting Program, Bakrie University

Universitas Bakrie

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DAFTAR ISI

HALAMAN PERNYATAAN ORISINALITAS .................................................. iii UNGKAPAN TERIMA KASIH ............................................................................. v

HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI ............................ vii ABSTRAK ........................................................................................................... viii ABSTRACT ............................................................................................................. ix

DAFTAR ISI ........................................................................................................... x DAFTAR GAMBAR ............................................................................................ xii DAFTAR TABEL ................................................................................................ xiii DAFTAR LAMPIRAN ........................................................................................ xiv

BAB I PENDAHULUAN ....................................................................................... 1 1.1 Latar Belakang Masalah ................................................................................ 1

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

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

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

1.4.1 Manfaat Teoritis...................................................................................... 8

1.4.2 Manfaat Praktis ....................................................................................... 8 BAB II TINJAUAN PUSTAKA DAN HIPOTESIS .............................................. 9

2.1 Definisi Konsep dan Review Penelitian Terdahulu ...................................... 9

2.1.1 Definisi Konsep ...................................................................................... 9 2.1.1.1 Kualitas Audit ................................................................................. 9 2.1.1.2 Kompetensi Auditor ...................................................................... 12

2.1.1.3 Independensi Auditor .................................................................... 15 2.1.1.4 Akuntabilitas Auditor .................................................................... 17

2.1.2 Review Penelitian Terdahulu ................................................................ 19 2.2 Hipotesis ...................................................................................................... 28

2.2.1 Pengaruh Kompetensi Auditor Terhadap Kualitas Audit ..................... 28 2.2.2 Pengaruh Independensi Auditor Terhadap Kualitas Audit ................... 29

2.2.3 Pengaruh Akuntabilitas Auditor Terhadap Kualitas Audit ................... 30 BAB III METODE PENELITIAN ....................................................................... 32

3.1 Populasi dan Sampling ................................................................................ 32

3.2 Sumber Data dan Teknik Pengumpulan Data ............................................. 32

3.3 Definisi Operasional Variabel ..................................................................... 33

3.3.1 Kualitas Audit ....................................................................................... 33

3.3.2 Kompetensi Auditor.............................................................................. 33 3.3.3 Independensi Auditor............................................................................ 34 3.3.4 Akuntabilitas Auditor ........................................................................... 34

3.4 Metode Analisis Data .................................................................................. 36

3.4.1 Uji Kualitas data ................................................................................... 36 3.4.1.1 Uji Validitas Instrumen ................................................................. 37

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3.4.1.2 Uji Reliabilitas .............................................................................. 37 3.4.2 Uji Asumsi Klasik ................................................................................ 38

3.4.2.1 Uji Normalitas ............................................................................... 38 3.4.2.2 Uji Multikolinieritas ...................................................................... 38 3.4.2.3 Uji Heteroskedastisitas .................................................................. 38 3.4.2.4 Uji Autokorelasi ............................................................................ 39

3.4.3 Uji Hipotesis ......................................................................................... 39

3.4.3.1 Uji Koefisien Determinasi (R2) ..................................................... 40 3.4.3.2 Uji Regresi Secara Parsial (Uji t) .................................................. 40

3.5 Model Penelitian ......................................................................................... 41

BAB IV HASIL DAN PEMBAHASAN .............................................................. 42 4.1 Hasil Penelitian ........................................................................................... 42

4.1.1 Statistik Deskriptif Variabel Penelitian ................................................ 42

4.1.1.1 Analisis Statistik Deskriptif Responden ....................................... 42 4.1.1.2 Analisis Statistik Deskriptif Variabel Penelitian .......................... 44

4.1.2 Hasil Pengujian Validitas dan Reliabilitas ........................................... 45 4.1.2.1 Uji Validitas .................................................................................. 45

4.1.2.2 Uji Reliabilitas .............................................................................. 46 4.1.3 Hasil Pengujian Asumsi Klasik ............................................................ 47

4.1.3.1 Uji Normalitas ............................................................................... 47 4.1.3.2 Uji Multikolinearitas ..................................................................... 48 4.1.3.3 Uji Heterokedastisitas ................................................................... 48

4.1.3.4 Uji Autokorelasi ............................................................................ 49 4.1.4 Hasil Pengujian Hipotesis ..................................................................... 50

4.1.4.1 Regresi Linier Berganda ............................................................... 50 4.1.4.2 Uji Koefisien Determinasi (R2) ..................................................... 51

4.1.4.3 Uji Statistik t ................................................................................. 52 4.2 Pembahasan Hasil Penelitian ...................................................................... 52

4.2.1 Pengaruh Kompetensi Auditor Terhadap Kualitas Audit ..................... 52 4.2.2 Pengaruh Independensi Auditor Terhadap Kualitas Audit ................... 54

4.2.3 Pengaruh Akuntabilitas Auditor Terhadap Kualitas Audit ................... 55 BAB V SIMPULAN, KETERBATASAN, DAN SARAN .................................. 56

5.1 Simpulan ...................................................................................................... 56

5.2 Keterbatasan ................................................................................................ 56

5.3 Saran ............................................................................................................ 56

DAFTAR PUSTAKA ........................................................................................... 57

LAMPIRAN .......................................................................................................... 61

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DAFTAR GAMBAR

Gambar 3.1 Model Penelitian ............................................................................... 41

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DAFTAR TABEL

Tabel 2.1 Tinjauan Penelitian Terdahulu .............................................................. 25

Tabel 3.2 Definisi Operasional Variabel............................................................... 35

Tabel 4.1 Profil Responden .................................................................................... 43

Tabel 4.2 Hasil Statistik Deskriptif ........................................................................ 44

Tabel 4.3 Ringkasan Hasil Uji Validitas ................................................................ 46

Tabel 4.4 Ringkasan Hasil Uji Reliabilitas ............................................................ 47

Tabel 4.5 Hasil Uji Normalitas .............................................................................. 47

Tabel 4.6 Hasil Uji Multikolinieritas ..................................................................... 48

Tabel 4.7 Hasil Uji Heteroskedastisitas ................................................................. 48

Tabel 4.8 Hasil Uji Autokorelasi ........................................................................... 49

Tabel 4.9 Batas Daerah Durbin – Watson ............................................................. 49

Tabel 4.10 Hasil Uji Regresi Linear Berganda ...................................................... 50

Tabel 4.11 Hasil Uji Koefisien Determinasi .......................................................... 51

Tabel 4.12 Hasil Uji t ............................................................................................. 52

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DAFTAR LAMPIRAN

Lampiran 1 Kuesioner Penelitian .......................................................................... 61

Lampiran 2 REKAPITULASI HASIL KUESIONER .......................................... 67

Lampiran 3 REKAPITULASI DATA RESPONDEN .......................................... 79

Lampiran 4 Hasil Uji Statistik Deskriptif ............................................................. 80

Lampiran 5 Hasil Uji Validitas ............................................................................. 81

Lampiran 6 Hasil Uji Reliabilitas ......................................................................... 84

Lampiran 7 Hasil Uji Normalitas .......................................................................... 85

Lampiran 8 Hasil Uji Multikolinieritas ................................................................. 86

Lampiran 9 Hasil Uji Heteroskedastisitas ............................................................. 87

Lampiran 10 Hasil Uji Autokolerasi ..................................................................... 88

Lampiran 11 Hasil Uji Analisis Linear Berganda ................................................. 89

Lampiran 12 Hasil Uji t ........................................................................................ 90

Lampiran 13 Hasil Uji R2...................................................................................... 91