The Influence of Time Budget Pressure and Profesional Comitment to Premature Sign Off and It's Impact To Audit Quality

DAFTAR ISI

Halaman

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

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

DAFTAR TABEL...........................................................................................    vi

DAFTAR GAMBAR......................................................................................    vii

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

1.1.      Latar Belakang Penelitian..........................................................   1

1.2.      Identifikasi Masalah Penelitian..................................................    8

1.3.      Maksud dan Tujuan Penelitian..................................................   9

1.3.1    Maksud Penelitian ........................................................    9

1.3.2    Tujuan Penelitian ..........................................................    10

1.4.      Kegunaan Penelitian .................................................................    11

BAB  II  LANDASAN TEORI, KERANGKA PEMIKIRAN DAN

               HIPOTESIS.......................................................................................  12 

               2.1.   Kajian Pustaka...........................................................................  12

                        2.1.1 Akuntansi Keperilakuan...................................................  12

                        2.1.2 Time Budget Pressure ......................................................   15

                        2.1.3 Komitmen Profesional......................................................   19

                        2.1.4 Prosedur Audit.................................................................   26

                         2.1.5 Kualitas Audit .................................................................   32

2.2.   Kerangka Pemikiran ..................................................................   38

         2.2.1 Penelitian Sebelumnya .....................................................   40

2.2.1.1 Penelitian MvNamara, et.al. (2008)...........................   40

2.2.1.2 Penelitian Adanan Silaban (2009).............................   40

2.2.1.3 Penelitian Sari Zawitri (2009)....................................   42

2.2.1.4 Penelitian Phapruke, et.al. (2011)..............................   45

2.2.1.5 Penelitian Intakhan, et.al (2011)................................   45

2.2.1.6 Penelitian Rita Yuniarti (2012)..................................   46

2.2.1.7 Penelitian Stefani Lily Indarto (2011).......................   47

2.2.1.8 Penelitian Goodman Hutabarat(2012).......................   50

2.2.1.9 Penelitian Ely (2012).................................................   51

         2.2.2 Hubungan Antar Variabel (Inter Variabel Relations) ......   55

2.2.2.1  Hubungan antara Time Budget Pressure    

dengan Premature Sign Off.......................................   55

2.2.2.2  Hubungan antara Komitmen Profesional

dengan Prematur Sign Off........................................   56

2.2.2.3  Hubungan antara Time Budget Pressure dengan

Kualitas Audit...........................................................   58

2.2.2.4  Hubungan antara Komitmen Profesional dengan

Kualitas Audit...........................................................   59

2.2.2.5  Hubungan antara Premature Sign Off dengan

Kualitas Audit...........................................................   61

         2.2.3 Paradigma Penelitian .......................................................   63

2.3 Hipotesis Penelitian......................................................................   64

2.3.1 Hipotesis Penelitian Secara Umum (Generally Hypothesis)......   64

2.3.2 Hipotesis Penelitian Secara Khusus (Specificially Hypothesis).   64

BAB III OBJEK DAN METODE PENELITIAN ......................................   65

               3.1.   Objek Penelitian.........................................................................  65

3.2.   Metode Penelitian .....................................................................   65

3.2.1... Desain Penelitian...........................................................  66

3.2.2... Operasionalisasi Variabel ..............................................   67

3.2.3.   Populasi dan Sampel .....................................................   71

3.2.4.   Teknik Pengumpulan Data ...........................................   73

3.2.5.    Uji Kualitas Data .........................................................   76

            3.2.5.1 Method of Succesive Interval (MSI) .................   76

            3.2.5.2 Pengujian Validitas ..........................................   77

            3.2.5.3 Pengujian Reliabilitas .......................................   78

3.2.6    Uji Statistik ..................................................................   79

            3.2.6.1 Analisis Regresi.................................................   84

3.2.6.1.1 Analisis Regresi Linier Berganda...............................   86

            3.2.6.2 Analisis Koefisien Determinasi ........................   88

3.2.7    Uji Hipotesis .................................................................   89

            3.2.7.1 Pengujian Secara Bersama-Sama (Simultan) ....   90

            3.2.7.2 Pengujian Secara Individual (Parsial) ...............   91

DAFTAR PUSTAKA ....................................................................................   viii

LAMPIRAN 

DAFTAR TABEL

                                                                                                               Halaman

1.1   Penyimpangan yang Dilakukan Oleh Auditor............................................ 5

2.1   Rangkuman Penelitian-Penelitian Sebelumnya ........................................ 54

3.1   Operasionalisasi Variabel ......................................................................... 69

3.2   Daftar Nama KAP ................................................................................... 72

3.3   Skoring Jawaban Responden ................................................................... 76

DAFTAR GAMBAR

 

          Halaman

2.1  Kerangka Pemikiran ..................................................................................  39

2.2  Paradigma Penelitian .................................................................................. 63

3.1 Model Penelitian......................................................................................... 85

3.2 Model Regresi Berganda Pertama............................................................... 86

3.3 Model Regresi Berganda Kedua................................................................. 87