ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja dan profesionalisme terhadap kinerja auditor. Objek dari penelitian ini adalah BPK RI Perwakilan Provinsi Jawa Barat. Sampel yang digunakan adalah auditor yang bekerja di BPK RI Perwakilan Jawa Barat. Sampel diambil menggunakan teknik pengumpulan data melalui survei kuesioner. Penelitian ini menggunakan 40 sampel dari sekitar 150 populasi auditor. Model regresi linear berganda digunakan dalam penelitian ini untuk menganalisis data. Hasil dari penelitian ini diperoleh nilai sig.t pada kepuasan kerja sebesar 0,858 dimana tidak memiliki pengaruh terhadap kinerja auditor karena 0,858 > 0,005, sedangkan nilai sig.t pada profesionalisme adalah sebesar 0,004 dimana memiliki pengaruh terhadap kinerja auditor karena 0,004 < 0,005.
Kata kunci: kepuasan kerja, profesionalisme dan kinerja auditor
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ABSTRACT
The aim of this research is to know the influence of job satisfaction and professionalism toward auditor performance. The object of this research is BPK RI branch office in West Java Province. The sample that used is the auditors of BPK RI branch office in West Java Province. The sampling instrument that used is the data collection through a questionnaire survey. This research uses 40 auditors as samples of population about 150 auditors. Multiple linear regression is used in this research to analyze the data. The result of this research obtained of sig.t of job satisfaction is 0,858 which means that job satisfaction don’t have an influence toward auditor performance because of 0,858 > 0,005, and the value of sig.t of professionalism is 0,004 which means that professionalism have an influence toward auditor performance because of 0,004 < 0,005.
Keyword: job satisfaction, professionalism and auditor performance
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Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL........................................................................................ i HALAMAN PENGESAHAN .......................................................................... ii SURAT PERNYATAAN KEASLIAN TUGAS AKHIR................................ iii KATA PENGANTAR ..................................................................................... iv ABSTRAK ....................................................................................................... vi ABSTRACT ....................................................................................................... vii DAFTAR ISI .................................................................................................... viii DAFTAR GAMBAR ....................................................................................... x DAFTAR TABEL ............................................................................................ xi DAFTAR LAMPIRAN .................................................................................... xii BAB I PENDAHULUAN ................................................................................ 1.1 Latar Belakang ...................................................................................... 1.2 Rumusan Masalah ................................................................................. 1.3 Maksud dan Tujuan Penelitian .............................................................. 1.4 Manfaat Penelitian ................................................................................
1 1 3 3 4
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS ................................................................... 2.1 Kajian Pustaka ....................................................................................... 2.1.1 Pengertian Audit .......................................................................... 2.1.1.1 Jenis Audit ........................................................................ 2.1.2 Kepuasan Kerja ............................................................................ 2.1.2.1 Pengertian Kepuasan Kerja .............................................. 2.1.2.2 Teori Tentang Kepuasan Kerja ........................................ 2.1.2.3 Faktor-Faktor yang Mempengaruhi Kepuasan Kerja ....... 2.1.2.4 Aspek-Aspek Kepuasan Kerja ......................................... 2.1.3 Profesionalisme ........................................................................... 2.1.3.1 Pengertian Profesionalisme .............................................. 2.1.3.2 Kriteria Profesionalisme ................................................... 2.1.3.3 Dimensi Profesionalisme.................................................. 2.1.4 Kinerja ......................................................................................... 2.1.4.1 Pengertian Kinerja ............................................................ 2.1.4.2 Pengukuran Kinerja .......................................................... 2.1.4.3 Faktor yang Mempengaruhi Kinerja ................................ 2.2 Kerangka Pemikiran ............................................................................. 2.3 Hipotesis Penelitian .............................................................................. 2.3.1 Pengaruh Kepuasan Kerja terhadap Kinerja Auditor .................... 2.3.2 Pengaruh Profesionalisme terhadap Kinerja Auditor ...................
5 5 5 6 7 7 9 11 13 16 16 17 18 20 20 21 22 24 25 25 26
BAB III METODE PENELITIAN................................................................... 3.1 Objek Penelitian ................................................................................... 3.2 Jenis Penelitian ..................................................................................... 3.3 Teknik Pengumpulan Data ................................................................... 3.4 Operasionalisasi Variabel .....................................................................
27 27 27 27 28
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3.5 Metode Analisis .................................................................................... 3.5.1 Uji Validitas ................................................................................ 3.5.2 Uji Reliabilitas ............................................................................ 3.6 Analisis Regresi Berganda ................................................................... 3.7 Uji Asumsi Klasik ................................................................................ 3.7.1 Uji Normalitas ........................................................................... 3.7.2 Uji Multikolinearitas.................................................................. 3.7.3 Uji Heteroskedastisitas .............................................................. 3.7.4 Uji Autokorelasi ........................................................................
33 34 35 36 37 37 38 38 39
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................. 4.1 Objek Penelitian ................................................................................... 4.1.1 Profil BPK RI Perwakilan Provinsi Jawa Barat ......................... 4.1.2 Sejarah BPK RI Perwakilan Provinsi Jawa Barat ...................... 4.1.3 Visi dan Misi BPK RI Perwakilan Provinsi Jawa Barat ............ 4.1.3.1 Visi BPK RI Perwakilan Provinsi Jawa Barat ................ 4.1.3.2 Misi BPK RI Perwakilan Provinsi Jawa Barat ................ 4.1.4 Lokasi dan Waktu Penelitian ....................................................... 4.2 Hasil dan Pembahasan ........................................................................... 4.2.1 Pengumpulan Data Berdasarkan Usia ........................................ 4.2.2 Uji Validitas ................................................................................ 4.2.3 Uji Reliabilitas ............................................................................ 4.2.4 Analisis Regresi Berganda .......................................................... 4.2.5 Uji Normalitas ............................................................................ 4.2.6 Uji Multikolinearitas................................................................... 4.2.7 Uji Heteroskedastisitas ............................................................... 4.2.8 Uji Autokorelasi .........................................................................
40 40 40 40 41 41 41 42 42 42 43 45 47 51 53 54 56
BAB V SIMPULAN DAN SARAN ................................................................ 5.1 Kesimpulan ............................................................................................ 5.2 Saran ......................................................................................................
57 57 59
DAFTAR PUSTAKA ...................................................................................... LAMPIRAN .....................................................................................................
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DAFTAR GAMBAR Halaman Gambar 1 Bagan Kerangka Penelitian ................................................ 25
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Universitas Kristen Maranatha
DAFTAR TABEL Halaman Tabel I Variabel, Dimensi, Indikator Variabel, Skala Pengukuran dan Instrumen ...................................................................................... Tabel II Hasil Responden Berdasarkan Usia ................................................... Tabel III Hasil Uji Validitas ............................................................................. Tabel IV Hasil Uji Reliabilitas Kepuasan Kerja .............................................. Tabel V Hasil Uji Reliabilitas Profesionalisme ............................................... Tabel VI Hasil Uji Reliabilitas Kinerja Auditor .............................................. Tabel VII Hasil Koefisiensi Determinasi ......................................................... Tabel VII Hasil Pengujian Model Regresi ....................................................... Tabel IX Hasil Pengujian Hipotesis ................................................................. Tabel X Hasil Uji Normalitas .......................................................................... Tabel XI Hasil Uji Multikolinearitas ............................................................... Tabel XII Hasil Uji Heteroskedastisitas ........................................................... Tabel XIII Hasil Uji Autokorelasi....................................................................
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DAFTAR LAMPIRAN
Lampiran 1 Lampiran 2 Lampiran 3 Lampiran 4 Lampiran 5
Halaman Kuesioner .................................................................................. 53 Hasil Koefisiensi Determinasi .................................................. 58 Hasil Pengujian Model Regresi ................................................ 58 Hasil Pengujian Hipotesis ......................................................... 59 Jawaban Kuesioner ................................................................... 60
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