DAFTAR ISI
DAFTAR ISI
Halaman
HALAMAN JUDUL ………………………………………………………… i
XXXXXX PERSETUJUAN SKRIPSI…………………………………….. ii
LEMBAR PENGESAHAN ............................................................................ iii
KATA PENGANTAR …………………………………………………….... iv
ABSTRAK…………………………………………………………………… vi
ABSTRACT…………………………………………………………………. vii
DAFTAR ISI ………………………………………………………………... viii
DAFTAR TABEL …………………………………………………………... xii
DAFTAR GAMBAR ……………………………………………………….. xiii
DAFTAR LAMPIRAN……………………………………………………… xiv
BAB I PENDAHULUAN
A. Latar Belakang Masalah ………………………………………….. 1
B. Identifikasi dan Pembatasan Masalah ……………………………. 6
C. Perumusan Masalah ………………………………………………. 7
D. Tujuan Penelitian …………………………………………………. 7
E. Manfaat Penelitian ………………………………………………... 8
F. Sistematika Penulisan …………………………………………….. 9
BAB II LANDASAN TEORI
A. Pengertian Auditing………………………………………............. 11
B. Jenis-Jenis Auditing………………………………………….......... 12
1. Audit Operasional……………………………………….. ........ 12
2. Audit Ketaatan…………………………………………............ 12
3. Audit Laporan Keuangan………………………………............ 13
C. Audit Judgment……………………………………………............ 13
D. Gender………………………………………………………........... 14
E. Tekanan Anggaran Waktu……………………………………......... 15
F. Kompleksitas Tugas………………………………………….......... 17
G. Pengalaman Auditor………………………………………….......... 17
H. Hipotesis Penelitian .......................................................................... 19
I. Penelitian Terdahulu. 20
J. Kerangka Pikir................................................................................... 22
BAB III METODE PENELITIAN
A. Tempat dan Waktu Penelitian........................................................... 23
B. Jenis dan Sumber Data ..................................................................... 23
C. Populasi dan Sampel Penelitian ....................................................... 24
D. Metode Pengumpulan Data ……………………………………..... 24
E. Metode Analisis Data …………………………………………….. 25
1. Uji Validitas ............................................................................... 25
2. Uji Reliabilitas ............................................................................ 26
3. Uji Hipotesis ............................................................................... 26
F. Definisi Operasional Variabel …………………………………….. 28
BAB IV GAMBARAN UMUM RESPONDEN
A. Gambaran Obyek Penelitian ............................................................. 32
B. Pengembalian Kuesioner 33
C. Demografi Responden ...................................................................... 36
1. Karakteristik Usia ....................................................................... 36
2. Karakteristik Jenis Kelamin 37
3. Karakteristik Pendidikan ............................................................ 37
4. Karakteristik Jabatan .................................................................. 38
BAB V HASIL PENELITIAN DAN PEMBAHASAN
A. Deskriptif Statistik ........................................................................... 40
B. Hasil Uji Kualitas Data .................................................................... 42
1. Hasil Uji Validitas ...................................................................... 43
2. Hasil Uji Reliabilitas .................................................................. 46
C. Analisis Regresi Linier Berganda .................................................... 47
D. Xxx Xxxxxxxxxxx ................................................................................ 49
E. Uji Hipotesis .................................................................................... 50
1. Uji F ........................................................................................... 50
2. Uji t ............................................................................................ 51 F. PEMBAHASAN HASIL PENELITIAN ....................................... 53
1. Uji hipotesis pertama ................................................................. 53
2. Uji hipotesis kedua .................................................................... 53
3. Uji hipotesis ketiga ..................................................................... 54
4. Uji hipotesis keempat ................................................................. 54
BAB VI KESIMPULAN DAN SARAN
A. Kesimpulan ....................................................................................... 55
B. Xxxxx ................................................................................................. 56