DAFTAR ISI

DAFTAR ISI

ABSTRAK PERSETUJUAN PENGESAHAN

KATA PENGANTAR .................................................................................. i

DAFTAR ISI................................................................................................. v

DAFTAR TABEL......................................................................................... viii

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

BAB I PENDAHULUAN

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

1.2 Rumusan Masalah..................................................................... 6

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

1.4 Manfaat Penelitian .................................................................... 7

1.5 Sistematika Penulisan ............................................................... 8

BAB II LANDASAN TEORI

2.1 Landasan Teori ......................................................................... 10

2.1.1 Teori Agensi .................................................................. 10

2.1.2 Audit Judgment ............................................................. 12

2.1.3 Gender ........................................................................... 13

2.1.4 Pengalaman Auditor ..................................................... 14

2.1.5 Tekanan Ketaatan .......................................................... 15

2.1.6 Kompleksitas Tugas ...................................................... 16

2.1.7 Independensi.................................................................. 17

2.2 Pandangan Islam Mengenai Audit ............................................ 18

2.3 Penelitian Terdahulu ................................................................. 25

2.4 Kerangka Pemikiran ................................................................. 27

2.5 Pengembangan Hipotesis .......................................................... 27

BAB III METODE PENELITIAN

3.1 Desain Penelitian ...................................................................... 33

3.2	Populasi dan Sampel .................................................................	33
3.3	Jenis dan Sumber Data..............................................................	34
3.4	Teknik Pengumpulan Data........................................................	35
3.5	Variabel Penelitian....................................................................	35
	3.5.1 Gender...........................................................................	36
	3.5.2 Pengalaman Auditor….................................................	36
	3.5.3 Tekanan Ketaatan..........................................................	36
	3.5.4 Kompleksitas Tugas ......................................................	37
	3.5.5 Independensi .................................................................	37
	3.5.6 Audit Judgment .............................................................	38
3.6	Metode Analisis Data................................................................	40
	3.6.1 Uji Statistik Deskriptif ..................................................	40
	3.6.2 Xxx Xxxxxxxx Data...........................................................	40
	3.6.2.1 Uji Validitas .....................................................	40
	3.6.2.2 Uji Reabilitas.....................................................	41
	3.6.3 Uji Normallitas..............................................................	41
	3.6.4 Xxx Xxxxxx Klasik .........................................................	41
	3.6.4.1 Uji multikolinearitass ........................................	42
	3.6.4.2 Xxx Xxxxxxxxxxx .................................................	42
	3.6.4.3 Xxx Xxxxxxxxxxxxxxxxxx .......................................	42
	3.6.5 Uji Hipotesis .................................................................	43
	3.6.5.1 Analisis Regresi.................................................	43
	3.6.5.2 Uji Statistik T (Parsial).....................................	44
	3.6.5.3 Uji Statistik F (Simultan) ..................................	45
	3.6.5.4 Koefisien Determinasi (R2) ...............................	45

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Xxxxxxxxx dan Demografi ......................................................... 46

4.1.1 Deskripsi Berdasarkan Jenis Kelamin........................... 47

4.1.2 Deskripsi Berdasarkan Usia .......................................... 47

4.1.3 Deskripsi Berdasarkan Pendidikan ............................... 48

4.1.4 Deskripsi Berdasarkan Lama Bekerja….. ..................... 49

4.2 Hasil Statistik Deskriptif........................................................... 49

4.3 Pengujian Kualitas Data............................................................ 52

4.3.1 Hasil Uji Validitas Data ................................................ 52

4.3.2 Hasil Uji Reabilitas Data............................................... 54

4.4 Xxxxx Xxx Xxxxxx Klasik ........................................................... 56

4.4.1 Hasil Uji Normalitas Data............................................. 56

4.4.2 Hasil Uji Multiolinearitas Data ..................................... 57

4.4.3 Hasil Uji Heteroskasdistisitas ....................................... 58

4.4.4 Hasil Uji Autokorelasi .................................................. 59

4.5 Hasil Analisis Regresi ............................................................... 60

4.6 Hasil Uji Hipotesis.................................................................... 62

4.6.1 Xxx x (Uji Secara parsial)………………………. .......... 62

4.6.2 Xxx f (Uji Secara Simultan) ........................................... 69

4.6.3 Xxx Xxxxxxxxx Xxxxxxxxxxx (R2)..................................... 70

BAB V PENUTUP

5.1 Kesimpulan ............................................................................... 72

5.2 Saran ......................................................................................... 74

DAFTAR PUSTAKA LAMPIRAN