DAFTAR ISI

Judul

XXXXXX PERSETUJUAN LEMBAR PENGESAHAN

PERNYATAAN MENGENAI PLAGIARISME

ABSTRAK .......................................................................................... .. i

ABSTRACT ........................................................................................... ii

Kata Pengantar ..................................................................................... iii

Daftar Isi ............................................................................................... v

Daftar Tabel .......................................................................................... x

Daftar Gambar ..................................................................................... xi

Daftar Lampiran .................................................................................. xii

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

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

1.2 Identifikasi Masalah ............................................................... 4

1.3 Batasan Masalah .................................................................... 5

1.4 Perumusan Masalah .............................................................. 5

1.5 Tujuan Penelitian ................................................................... 6

1.6 Manfaat Penelitian ................................................................. 6

BAB II TINJAUAN PUSTAKA DAN PENELITIAN TERDAHULU 8

2.1 Landasan Teori ....................................................................... 8

2.1.1 Teori Penetapan Fee Audit ........................................... 8

2.1.2 Karakteristik Auditor .................................................... 10

2.1.2.1 Kantor Akuntan Publik (KAP) .................................. 12

	2.1.3 Tipe Kepemilikan Perusahaan.......................................	14
	2.1.3.1 Badan Usaha Milik Negara (BUMN) ........................	15
	2.1.3.2 Perusahaan Swasta .....................................................	15
	2.1.4 Kompleksitas.................................................................	16
2.2	Penelitian Terdahulu...............................................................	18
2.3	Kerangka Pemikiran ...............................................................	20
2.4	Hipotesis .................................................................................	21
BAB III	METODOLOGI PENELITIAN ........................................	23
3.1	Xxxxxx dan Waktu Penelitian ..................................................	23
	3.1.1 Lokasi Penelitian ...........................................................	23
	3.1.2 Waktu Penelitian............................................................	23
3.2	Jenis dan Sumber Data ...........................................................	23
	3.2.1 Jenis Data.......................................................................	23
	3.2.2 Sumber Data ..................................................................	23
3.3	Populasi dan Sampel...............................................................	24
	3.3.1 Populasi..........................................................................	24
	3.3.2 Xxxxxx ...........................................................................	24
3.4	Definisi Operasional Variabel Penelitian ...............................	25
3.5	Teknik Pengumpulan Data ......................................................	27
3.6	Metode Analisis Data .............................................................	27
	3.6.1 Analisis Stastistik Deskriptif.........................................	27
	3.6.2 Xxx Xxxxxx Klasik .........................................................	28
	3.6.2.1 Uji Normalitas Data........................................ ..	28
	3.6.2.2 Uji Heteroskedastisitas......................................	28
	3.6.2.3 Uji Autokorelasi.................................................	29
	3.6.2.4 Uji Multikolinearitas ……………………….....	30

3.6.3 Analisis Regresi Linier Berganda .................................		31
3.6.4 Uji Hipotesis ................................................................		32
3.6.4.1 Koefisien Determinasi (R2) ... ..........................		32
3.6.4.2 Uji Signifikansi Parsial (Uji t) .... .....................		33
3.6.4.3 Xxx Xxxxxxxxxxxx Xxxxxxxx (Uji F) ................... .		33
BAB IV HASIL DAN PEMBAHASAN ............................................		35
4.1 Hasil Penelitian ......................................................................		35
4.1.1 Statistik Deskriptif ………………….…………….….		35
4.1.2 Xxx Xxxxxx Klasik .................................................	37
4.1.2.1 Uji Normalitas..................................................		37
4.1.2.2 Uji Heteroskedastisitas.....................................		39
4. 1.2.3Uji AutoKorelasi.........................................	40
4.1.2.4 Uji Multikolinearitas ........................................		41
4.1.3 Analisis Regresi Linear Berganda.................................		43
4.1.8 Uji Hipotesis..................................................................		44
4.1.4.1 Koefisien Determinasi (Uji R2)........................		44
4.1.8.2 Uji Signifikansi Parsial (Uji t) ......................		45
4.1.8.1 Xxx Xxxxxxxxxxxx Xxxxxxxx (Uji F) .................... .		46
4.2 Pembahasan ...........................................................................		47

4.2.1 Pengaruh Karakteristik Auditor terhadap

Penetapam Fee Audit ......................................... 49

4.2.2 Pengaruh Tipe Kepemilikan Perusahaan

Terhadap Penetapan Fee Audit........................... 49

4.2.3 Pengaruh Kompleksitas terhadap

Penetapan Fee Audit .......................................... 50

4.2.4 Pengaruh Karakteristik Auditor , Tipe Kepemilikan Perusahaan , Kompleksitas

Terhadap Penetapan Fee Audit ..... .................... 50

BAB V KESIMPULAN, IMPLIKASI MANAJERIAL DAN SARAN 52

5.1 Kesimpulan ............................................................................ 52

5.2 Implikasi Manajerial............................................................... 53

5.2 Saran ....................................................................................... 54

DAFTAR PUSTAKA LAMPIRAN

DAFTAR RIWAYAT HIDUP

	DAFTAR TABEL
Tabel 2.1	Penelitian Terdahulu …………………………………	18
Tabel 3.1	Kriteria Pemilihan Sampel …………………………….	25
Tabel 3.2	Definsi Operasional Variabel Penelitian……………….	26
Tabel 3.3	Kriteria Uji Autokorelasi ………………………………	30
Tabel 4.1	Statistik Deskriptif …………………………………….	35
Tabel 4.2	Uji Normalitas (Kolmogrov-Smirnov)…………………….	39
Tabel 4.3	Uji Autokorelasi ……………………………………….	41
Tabel 4.4	Uji Multikolinearitas …………………………………..	42
Tabel 4.5	Analisis Regresi Linier Berganda ……………………..	43
Tabel 4.6	Xxx Xxxxxxxxx Xxxxxxxxxxx (Uji R2) ……………………	45
Tabel 4.7	Uji Signifikansi Parsial (Uji t) …………………………	46
Tabel 4.8	Uji Signifikansi Simultan (Uji F) ………………………	47
Tabel 4.9	Hasil Pengujian Hipotesis ………………………………	48

DAFTAR GAMBAR

Gambar 2.1 Kerangka Konseptual 21

Gambar 4.1 Uji Normalitas (Histogram) ................................................ 37

Gambar 4.2 Uji Normalitas (Normal Probability Plots) 38

Gambar 4.3 Uji Heteroskedastisitas 40

DAFTAR LAMPIRAN

No. Judul

Lampiran I Daftar Populasi dan Sampel

Lampiran II Data Karakteristik Auditor (X1) Periode 2012-2015 Lampiran III Data Tipe Kepemilikan Perusahaan (X2) Periode 2012-2015 Lampiran IV Data Kompleksitas (X3) Periode 2012-2015

Lampiran V Data Penetapn Fee Aduit (Y) Periode 2012-2015

Lampiran VI Data Karakteristik Auditor (X1), Tipe Kepemilikan Perusahaan (X2), Kompleksitas (X3) dan Penetapan Fee Audit (Y) Periode 2012-2015

Lampiran VII Xxxxx Xxxxxx-Xxxxxx (DW), α = 5%

Lampiran VIII Tabel t (Titik Persentase Distribusi t, d.f. = 81-120)

Lampiran IX Tabel F ( Titik Persentase Distribusi F untuk Probabilitas = 0.05) Lampiran X Hasil Output SPSS Versi 16

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