DAFTAR ISI HALAMAN JUDUL ........................................................................................................ i PERSETUJUAN SKRIPSI ............................................................................................... ii PERNYATAAN ORISINALITAS .................................................................................... iii ABSTRAK ....................................................................................................................... iv ABSTACT ......................................................................................................................... v MOTTO............................................................................................................................ vi KATA PENGANTAR ...................................................................................................... vii DAFTAR ISI .................................................................................................................... x DAFTAR TABEL ............................................................................................................ xii DAFTAR GAMBAR ........................................................................................................ xv DAFTAR LAMPIRAN ..................................................................................................... xvi BAB I : PENDAHULUAN .............................................................................................. 1 1.1 LatarBelakang ................................................................................................. 1 1.2 IdentifikasiMasalah ......................................................................................... 11 1.3 TujuanPenelitian .............................................................................................. 11 1.4 KegunaanPenelitian ......................................................................................... 12 1.5 SistematikaPenelitian....................................................................................... 12 BAB II : TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS .................................................................................................................... 14 2.1 LandasanTeori ................................................................................................. 14 2.1.1 Pengertian Auditing, Klasifikasi Auditor danTipe-tipe auditor ............... 14 2.1.2 Audit Internal......................................................................................... 18 2.1.2.1Pengertian Audit Internal............................................................. 18 2.1.2.2Tujuan dan Ruang Lingkup Audit Internal................................... 20 2.1.2.3Fungsi dan Tanggung Jawab Audit Internal ................................. 22 2.1.2.4Standar Profesi Audit Internal ..................................................... 23 2.1.3 Komitmen .............................................................................................. 26 2.1.4 Independensi Auditor Internal ................................................................ 27 2.1.4.1Pengertian Independensi .............................................................. 27 2.1.4.2 Dimensi atau Indikator Independensi auditor Internal .................. 29 2.1.5 Role Ambiguity ...................................................................................... 31 2.1.5.1 Pengertian Role Ambiguity........................................................... 31 2.1.5.2 Dimensi atau Indikator Role Ambiguity........................................ 34 2.1.6 Role Conflict ........................................................................................... 35 2.1.6.1 Pengertian Role Conflict .............................................................. 35 2.1.6.2Dimensi atau Indikator Role Conflict ............................................ 37 2.2 Penelitian Terdahulu .......................................................................................... 40 2.3 Kerangka Pemikiran .......................................................................................... 44 2.4 Pengembangan Hipotesis ................................................................................... 47
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2.4.1 Pengaruh Pengaruh Role Ambiguity terhadap Komitmen Independensi Auditor Internal .................................................................. 47 2.4.2 Pengaruh Pengaruh Role Conflict terhadap Komitmen Independensi Auditor Internal .................................................................. 48 BAB III : METODE PENELITIAN ............................................................................... 51 3.1 Objek dan Metode Penelitian yang digunakan....................................... .......... 51 3.1.1 Objek Penelitian.................................................................................... 51 3.1.2 Metode Penelitian ................................................................................. 51 3.2 Defini dan PengukuranVariabelPenelitian ..................................................... 52 3.2.1 Variabel Independen ............................................................................. 52 3.2.1.1 Role Ambiguity ......................................................................... 53 3.2.1.2 Role Conflict ............................................................................ 53 3.2.2 Variabel Dependen................................................................................ 53 3.3 Sumber dan Teknik Pengumpulan Data ........................................................ 56 3.3.1 Sumber Data ........................................................................................ 56 3.3.2 TeknikPengumpulan Data .................................................................... 57 3.4 Populasi dan Sempel ..................................................................................... 58 3.4.1 Populasi .............................................................................................. 58 3.4.2 Sampel ................................................................................................ 59 3.5 Pengujian Instrumen ..................................................................................... 61 3.5.1 Uji Valibitas dan Reabilitas Data.......................................................... 62 3.5.2 Uji Asumsi Klasik ................................................................................ 63 3.5.2.1 Uji Normalitas .......................................................................... 63 3.5.2.2 Uji Multikolinieritas ................................................................. 64 3.5.2.3 Uji Heteroskesdastisitas ............................................................ 65 3.6 Metode Regresi Linear Berganda ................................................................. 65 3.7 Pengujian Hipotesis ...................................................................................... 66 3.7.1 Uji HipotesisStatistik F ........................................................................ 66 3.7.2 Uji HipotesisStatistik t ......................................................................... 67 3.7.3 Koefesien determinasi .......................................................................... 68 BAB IV : HASIL PENELITIAN DAN PEMBAHASAN .............................................. 69 4.1 Gambaran Unit Analisis ................................................................................ 69 4.2 Hasil Penelitian............................................................................................. 70 4.2.1 Deskripsi Karakteristik Responden....................................................... 70 4.2.2 Hasil Uji Validitas dan Reliabilitas....................................................... 74 4.2.2.1 Hasil Pengujian Validitas.......................................................... 74 4.2.2.2 Hasil Pengujian Reliabilitas ...................................................... 77 4.2.3 Analisis Deskriptif ............................................................................... 77 4.2.3.1 Gambaran Mengenai Role Ambiguity........................................ 78 4.2.3.2 Gambaran Mengenai Role Conflict ........................................... 86 4.2.3.3 Gambaran Mengenai KomitmenIndependensi Auditor Internal ................................................................................................ 94 4.3 Pengaruh Role Ambiguity dan Role Conflict terhadap Komitmen Independensi Auditor Internal ..................................................................... 104 4.3.1 Hasil UjiAsumsiRegresi ....................................................................... 104 4.3.2 Analisis Regresi Berganda ................................................................... 108
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4.3.3 Hasil Uji Simultan (Uji f) ..................................................................... 110 4.3.4 Hasil Uji Parsial (Uji t) ........................................................................ 112 4.3.5 KofesienDeterminasi ............................................................................ 114 4.4 Pembahasan ................................................................................................. 115 4.4.1 Pengaruh Role Ambiguity terhadap Komitmen Independensi Auditor Internal .................................................................................. 115 4.4.2 Pengaruh Role Conflict terhadap Komitmen Independensi Auditor Internal .................................................................................. 117 4.4.3 Pengaruh Role Ambiguity dan Role Conflict terhadap Komitmen Independensi Auditor Internal ........................................... 119 BAB V : KESIMPULAN DAN SARAN ......................................................................... 120 5.1 Kesimpulan .................................................................................................. 120 5.2 Saran ............................................................................................................ 121 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL
Tabel 2.1 Perbedaanantara audit internal dan audit eksternal ............................................ 16 Tabel 2.2 Perbandingankonsepinti Audit Internal ............................................................. 19 Tabel 2.3 Penelitian Terdahulu .......................................................................................... 40 Tabel 3.1 Operasionalisasi Variabel .................................................................................. 55 Tabel 4.1 Daftar Tiga BUMN di Kota Bandung ................................................................ 69 Tabel 4.2 Tingkat PengembalianKuesioner (respon rate) .................................................. 70 Tabel 4.3Profil Responden BerdasarkanJenis Kelamin ...................................................... 71 Tabel 4.4Profil RespondenBerdasarkanUsia ...................................................................... 71 Tabel 4.5Profil RespondenBerdasarkanPendidikan Terakhir ............................................. 72 Tabel 4.6Profil Responden Berdasarkan Status Ikatan Kerja ............................................. 73 Tabel 4.7Profil Responden Berdasarkan Masa Kerja ......................................................... 73 Tabel 4.8Hasil UjiValiditasItem Variabel Role Ambiguity ................................................. 75 Tabel 4.9 Hasil UjiValiditasItem VariabelRole Conflict ................................................... 75 Tabel 4.10HasilUjiValiditasItem Variabel Komitmen Independensi Auditor Internal ............................................................................................................ 76 Tabel 4.11HasilUjiReliabilitasInstrumen Penelitian .......................................................... 77 Tabel 4.12Distribusi hasil jawaban responden mengenai Wewenang yang dimiliki ........... 78 Tabel 4.13Distribusi hasil jawaban responden mengenaiRencana yang jelas .................................................................................................................................. 79 Tabel 4.14Distribusi hasil jawaban responden mengenai Tujuan yang jelas ....................... 80 Tabel 4.15Distribusi hasil jawaban responden mengenai Perlunyamembagiwaku .............. 81 Tabel 4.16Distribusi hasil jawaban responden mengenai KejelasanTujuan ........................ 82 Tabel 4.17Distribusi hasil jawaban responden mengenai PenjelasanTentangApa Yang HarusDikerjakanAdalahJelas........................................................................................ 83 Tabel 4.18Distribusi hasil jawaban responden mengenai Cakupandaripekerjaan yangdilakukannya ............................................................................................................. 84 Tabel 4.19Distribusi hasil jawaban responden mengenaiKinerjaPekerjaan ........................ 85 Tabel 4.20 Tabulasidistribusi hasil jawaban responden mengenai Role Ambiguity pada BUMN di kota Bandung ........................................................................................... 86 Tabel 4.21Distribusi hasil jawaban responden mengenai Pekerjaandengancara yangberbeda-beda ............................................................................................................. 87 Tabel 4.22Distribusi hasil jawaban responden mengenaiPenugasantanpaadanya sumberdayamanusia yang cukupuntukmenyelesaikanpekerjaannya ................................... 88 Tabel 4.23Distribusi hasil jawaban responden mengenai Mengesampingkanperaturanmaupunkebijakanperusahaan............................... 89 Tabel 4.24Distribusi hasil jawaban responden mengenai Permintaan yang bertentangandenganpekerjaannyadariduaataulebih yang tidaksesuaisatusama lain ............. 90 Tabel 4.25Distribusi hasil jawaban responden mengenaiPekerjaan yang dapatditerimaolehsatupihaktetepitidakdapatditerimaolehpihaklainnyad alamperusahaan .............................................................................................. 91 Tabel 4.26Distribusi hasil jawaban responden mengenai Pekerjaan yang sebenernyatidakperludikerjakan ........................................................................................ 92 Tabel 4.27Distribusi hasil jawaban responden mengenai Pekerjadibawaharahan yang tidakpastidanperintah yang tidakjelas ..................................................... 93
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Tabel 4.28 Tabulasidistribusi hasil jawaban responden mengenai Role Conflict pada BUMN di kota Bandung ......................................................................... 94 Tabel 4.29Distribusi hasil jawaban responden mengenai bebas dari intervensimanajerial atas program audit .......................................................... 95 Tabel 4.30Distribusi hasil jawaban responden mengenai bebas dari segala intervensi atas prosedur audit .......................................................................... 96 Tabel 4.31Distribusi hasil jawaban responden mengenai bebas dari segala persyaratan untuk penugasan audit selain yang memang diisyaratkan untuk sebuah proses audit ............................................................................... 97 Tabel 4.32Distribusi hasil jawaban responden mengenai bebas dalam mengakses semua catatan, memeriksa aktiva dan karyawan yang relevan dengan audit yang dilakukan ....................................................................................... 98 Tabel 4.33Distribusi hasil jawaban responden mengenai bebas dari segala usaha manajerial ordinal yang berusaha membatasi aktivitas yang diperiksa atau membatasi perolehan bahan bukti ............................................................ 98 Tabel 4.34Distribusi hasil jawaban responden mengenai bebas dari kepentingan pribadi yang menghambat verifikasi audit ....................................................... 99 Tabel 4.35Distribusi hasil jawaban responden mengenai bebas dari perasaan wajib memodifikasi dampak atau signifikasi dari fakta – fakta yang dilaporkan....................................................................................................... 100 Tabel 4.36Distribusi hasil jawaban responden mengenai bebas dari tekanan untuk tidak melaporkan hal – hal yang signifikan dalam laporan audit ...................... 101 Tabel 4.37 Distribusi hasil jawaban responden mengenai menghindari penggunaan kata-kata yang menyesatkan baik secara sengaja maupun tidak sengaja dalam melaporkan fakta, opini, dan rekomendasi dalam interpretasi auditor ............................................................................................................ 102 Tabel 4.38 Distribusi hasil jawaban responden mengenai bebas dari segala usaha untuk meniadakan pertimbangan auditor mengenai fakta atau opini dalam laporan audit internal ............................................................................ 102 Tabel 4.39 Tabulasi Distribusi Jawaban Responden Mengenai KomimenIndependensi Auditor Internal pada BUMN di Kota Bandung ......................................................................................................... 103 Tabel 4.40Hasilujinormalitastaksiranmodelregresi X –Y ................................................... 105 Tabel 4.41Hasilujiasumsimultikolinearitas ........................................................................ 107 Tabel 4.42 Hasil regresi linier berganda ............................................................................ 109 Tabel 4.43 Uji parsial (Uji t) ............................................................................................. 110 Tabel 4.44 Hasil anova (Uji f) ........................................................................................... 113 Tabel 4.45 Koefisien determinasi ...................................................................................... 114
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DAFTAR GAMBAR
Gambar2.1 Kerangkapemikiran........................................................................................ 46 Gambar4.1 Grafik normal p-plot (asumsi normalitas) ....................................................... 106 Gambar4.2 Grafik uji heterokedastisitas ........................................................................... 108
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DAFTAR LAMPIRAN
Lampiran1 :SuratPernyataan Lampiran2 :SuratBimbinganSkripsi Lampiran3 :SuratKeteranganSurvey Lampiran4 :DaftarPertanyaanKuesioner Lampiran5 :RekapKuesioner Lampiran5 :Hasil Perhitungan
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