PENGARUH PENG

KEMAMPUAN AU

PELAKSANAAN

(Studi empiris pad

THE EFFECT OF EX

CAPABILITY AUDIT

AUDIT PR

(Study on B

Diajukan Guna Mem

pada Fak

Univ

UNIVERSIT

i

NGALAMAN, SKEPTISME PROFFESIONAL

UDIT INVESTIGASI TERHADAP EFEKTIV

AN PROSEDUR AUDIT DALAM PEMBUKTI

KECURANGAN (FRAUD)

ada BPK dan BPKP Daerah Istimewa Yogyak

EXPERIENCE, PROFFESIONAL SKEPTICIS

IT INVESTIGATION ON THE EFFECTIVEN

PROCEDURES IN PROVING THE FRAUD.

BPK dan BPKP Daerah Istimewa Yogyakarta)

SKRIPSI

menuhi Persyaratan untuk Memperoleh Gelar

kultas Ekonomi Program Studi Akuntansi

iversitas Muhammadiyah Yogyakarta

Oleh

ANISSA SWASTIKA

20110420034

FAKULTAS EKONOMI

ITAS MUHAMMADIYAH YOGYAKARTA

2014

AL DAN

IVITAS

TIAN

akarta)

ISM AND

NESS OF

ar Sarjana

PENGARUH PENG

KEMAMPUAN AU

PELAKSANAAN

(Studi empiris pad

THE EFFECT OF EX

CAPABILITY AUDIT

AUDIT PR

(Study on B

Telah disetujui Dosen Pe

Pembimbing

Wahyu Manuhara Putra.

NIK : 143-069

ii

SKRIPSI

NGALAMAN, SKEPTISME PROFFESIONAL

UDIT INVESTIGASI TERHADAP EFEKTIV

AN PROSEDUR AUDIT DALAM PEMBUKTI

KECURANGAN (FRAUD)

ada BPK dan BPKP Daerah Istimewa Yogyak

EXPERIENCE, PROFFESIONAL SKEPTICIS

IT INVESTIGATION ON THE EFFECTIVEN

PROCEDURES IN PROVING THE FRAUD.

BPK dan BPKP Daerah Istimewa Yogyakarta)

Diajukan Oleh

ANISSA SWASTIKA

20110420034

Pembimbing

ra.,S.E., M.Si., Ak Tanggal: 02 Desem

AL DAN

IVITAS

TIAN

akarta)

ISM AND

NESS OF

mber 2014

iii

DAFTAR ISI

HALAMAN JUDUL ...................................................................................... i

HALAMAN PERSETUJUAN DOSEN PEMBIMBING ................................. ii

DAFTAR ISI .................................................................................................. iii

DAFTAR TABEL .......................................................................................... v

DAFTAR GAMBAR ...................................................................................... vi

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

A. Latar Belakang ........................................................................... 1

B. Batasan Masalah………………………………………………. .. 9

C. Rumusan Masalah ...................................................................... 10

D. Tujuan Penelitian ....................................................................... 10

E. Manfaat Penelitian ...................................................................... 11

BAB II TINJAUAN PUSTAKA....................................................................... 12

A. Landasan Teori .......................................................................... 12

1. Pengertian Auditing............................................. .................... 12

2. Pengertian Audit Investigasi............................................. ....... 14

3. Perbedaan Finansial Audit dengan Audit Investigasi .............. 15

4. Metodologi Audit Investigasi............................ ...................... 17

5. Pengalaman Auditor................................. ............................... 21

6. Skeptisme Proffesional……………………………….…… .... 23

7. Kemampuan Audit Investigasi ............................................... 25

8. Efektivitas Pelaksanaan Prosedur Audit………………….. .... 27

9. Prosedur Pelaksanaan Audit Investigasi………………….. .... 28

B. PenelitianTerdahulu dan Penurunan Hipotesis....... ..................... 31

C. Model Penelitian ........................................................................ 36

iv

BAB III METODE PENELITIAN .................................................................. 37

A. Ruang Lingkup Penelitian .......................................................... 37

B. Metode Pengumpulan Sampel .................................................... 37

C. Metode Pengumpulan Data ......................................................... 38

D. Metode Analisa Data.. ................................................................ 39

E. Definisi Variabel dan Operasional Variabel ............................... 46

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................. 50

A. Gambaran Umum Obyek Penelitian ........................................... 50

B. Hasil dan Pembahasan ................................................................ 53

1. Hasil Uji Statistik Deskriptif………………………………. .... 53

2. Hasil Uji Kualitas Data……………………………………. .... 54

a. Hasil Uji Validitas………………………………………… ... 54

b. Hasil Uji Reabilitas……………………………………….. ... 56

3. Hasil Uji Asumsi Klasik…………………………………… ... 58

a. Hasil Uji Normalitas Data………………………………… ... 58

b. Hasil Uji Multikolinieritas………………………………... ... 59

c. Hasil Uji Heteroskedastisitas…………………………….. .... 60

4. Hasil Analisa Regresi Linier Berganda…………………….. ... 61

a. Hasil Uji Determinasi (Adjusted R Square)……………… .... 62

b. Hasil Uji Persamaan Regresi Linier Berganda…………… ... 62

C. Hasil Penelitian (Uji Hipotesis) .................................................. 64

D. Pembahasan ............................................................................... 68

BAB V SIMPULAN, SARAN DAN KETERBATASAN PENELITIAN........ 70

A. Simpulan .................................................................................... 71

B. Saran .......................................................................................... 72

C. Keterbatasan Penelitian .............................................................. 73

DAFTAR PUSTAKA

LAMPIRAN

v

DAFTAR TABEL

4.1. Prosedur Pemilihan Sampel ................................................................... 50

4.2. Statistik Responden ............................................................................... 51

4.3. Statistik Deskriptif ................................................................................. 53

4.4. Hasil Uji Validitas Pengalaman.............................................................. 54

4.5. Hasil Uji Validitas Skeptisme ................................................................ 55

4.6. Hasil Uji Validitas Kemampuan Audit ................................................... 55

4.7. Hasil Uji Validitas Efektivitas Pelaksanaan ............................................ 56

4.8. Hasil Uji Reliabilitas .............................................................................. 57

4.9. Hasil Uji Normalitas .............................................................................. 59

4.10. Hasil Uji Multikolonieritas .................................................................... 60

4.11. Hasil Uji Heteroskedastisitas ................................................................. 61

4.12. Hasil Uji Determinasi (Adjusted R Square) ............................................ 61

4.13. Hasil Uji Regresi Linier Berganda……………………………………. ... 62

4.14. Hasil Uji Statistik F (Simultan)………………………………………. .... 64

4.15. Hasil Uji t (Parsial)……………………………………………………. ... 65

vi

DAFTAR GAMBAR

2.1. Model Penelitian .................................................................................... 31