ABSTRACT. Key words : Job duties and responsibilities, advancement training and supervisor, and personal concern. viii. Universitas Kristen Maranatha

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1 ABSTRACT As the great number of cases happening to the profession of public accountants cause the decreasing trust of the public to the profession of an auditor. This research discusses about how the influence of aacounting college students perception about the job atmosphere of an auditor to his job choice as an auditor. The influence of students perception can be judge from job duties and responsibilities, advancement training and supervisor, and personal concern. This research uses doubled linier regression method to 50 respondents by using SPSS Pogram The influence of avvounting college students perception about the job atmosphere of an auditor covers 33,3%, where the value has the quite big influence to job choice as an auditor and there is a strong relation between the two variables namely 61,1%. Key words : Job duties and responsibilities, advancement training and supervisor, and personal concern. viii

2 ABSTRAK Dikarenakan banyaknya kasus yang terjadi pada profesi akuntan publik mengakibatkan turunnya kepercayaan masyarakat terhadap profesi auditor. Penelitian ini membahas tentang bagaimana pengaruh persepsi mahasiswa akuntansi mengenai lingkungan kerja auditor terhadap pilihan kerja sebagai auditor. Pengaruh persepsi mahasiswa dapat dinilai dari Job Duties & Responsibilitas, Advancement Training & Supervisor, dan Personal Concern. Penelitian ini menggunakan metode regresi linier berganda terhadap50 responden dengan menggunakan program SPSS Pengaruh persepsi mahasiswa akuntansi mengenai lingkungan kerja auditor sebesar 33.3%, dimana nilai tersebut cukup besar pengaruhnya terhadap pilihan kerja sebagai auditor. Dan terdapat hubungan yang sangat kuat antara kedua variabel tersebut yaitu sebesar 61.1%. Kata kunci : Job Duties & Responsibilitas, Advancement Training & Supervisor, dan Personal Concern. ix

3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN MENGADAKAN PENELITIAN TIDAK MENGGUNAKAN PERUSAHAAN... iii SURAT PERNYATAAN KEASLIAN SKRIPSI... iv KATA PENGANTAR... v ABSTRACT... viii ABSTRAK... ix DAFTAR ISI... x DAFTAR GAMBAR... xiv DAFTAR TABEL... xv DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 5 x

4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS Tinjauan Tentang Audit Pengertian Auditing Jenis-jenis Audit Tujuan Auditing Standar Auditing Proses dalam Auditing Jenis Auditor Prinsip-prinsip Auditor Jenis-jenis Bukti Kriteria Audit Kerangka Pemikiran Hipotesis BAB III METODE PENELITIAN Metode Penelitian Teknik Pengumpulan Data Metode Pengumpulan Data Lokasi dan Waktu Penelitian Operasionalisasi Variabel xi

5 3.3.1 Identifikasi Variabel Independen dan Variabel Dependen Pengukuran Variabel Instrumental Penelitian Populasi dan Sampel Metode Pengolahan Data Uji Validitas Uji Reliabilitas Analisa Korelasi Analisa Regresi Uji Signifikansi BAB IV HASIL PENELITIAN DAN PEMBAHASAN Karakteristik Responden Analisis Pengujian Data Pengujian Validitas Pengujian Reliabilitas Analisis Regresi kolerasi Uji Signifikasi Pembahasan xii

6 BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP (CURRICULUM VITAE) xiii

7 DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Pemikiran xiv

8 DAFTAR TABEL Halaman Tabel I Kompetensi Jenis-jenis Bukti Tabel II Operasional Variabel Tabel III Perbedaan Pengertian Statistik Parametrik dengan Non-parametrik Tabel IV Perbedaan Pengujian Statistik Parametrik dengan Non-parametrik Tabel V Karakteristik Responden Berdasarkan Jenis Kelamin Tabel VI Karakteristik Responden Berdasarkan Usia Tabel VII Karakteristik Responden Berdasarkan Universitas Tabel VIII Hasil Pengujian Validitas Terhadap Variabel Job Duties & Resposibilities Tabel IX Hasil Pengujian Validitas Terhadap Variabel Advancement Training & Supervision Tabel X Hasil Pengujian Validitas Terhadap Variabel Personal Concern Tabel XI Pengujian Reliabilitas Terhadap (10) Komponen Variabel Job Duties & Responsibilities Tabel XII Pengujian Validitas Terhadap Delapan (8) Komponen Variabel Job Duties & Responsibilities Tabel XIII Pengujian Reliabilitas Terhadap Delapan (8) Komponen Variabel Job Duties & Responsibilities Tabel XIV Pengujian Reliabilitas Terhadap Lima Komponen Variabel Advancement Training & Supervision xv

9 Tabel XI\V Pengujian Validitas Terhadap Empat (4) Komponen Variabel Advancement Training & Supervision Tabel XVI Pengujian Reliabilitas Terhadap Empat (4) Komponen Variabel Advancement Training & Supervision Tabel XVII Pengujian Reliabilitas Terhadap Enam (6) Komponen Variabel Personal Concern Tabel XVIII Pengujian Validitas Terhadap Lima (5) Komponen Variabel Personal Concern Tabel XIX Penguji Reliabilitas Terhadap Lima (5) Komponen Variabel Personal Concern Tabel XX Koefisien Korelasi dan Taksirannya Tabel XXI Model Summary Tabel XXII ANOVA Tabel XXIII Tabel Pembahasan Korelasi xvi

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