BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan Berdasarkan analisis data penelitian yang sudah dilakukan, maka dapat disimpulkan bahwa tidak semua variabel independent mempengaruhi variabel dependent secara signifikan. Variabel Independensi, Integritas dan Kompetensi berpengaruh positif terhadap Kualitas Hasil Pemeriksaan. Dengan demikian, semakin tinggi independensi, integritas dan tinggi tingkat kompetensi yang dimiliki auditor, maka semakin meningkat atau semakin baik kualitas hasil pemeriksaan yang dilakukannya. Sedangkan untuk variabel pengalaman kerja dan obyektivitas tidak berpengaruh signifikan terhadap kualitas hasil pemeriksaan. Sedangkan secara simultan, kelima variabel tersebut berpengaruh terhadap kualitas hasil pemeriksaan dengan kemampuan menjelaskan terhadap variabel dependen sebesar 61,2%. sedangkan sisanya sebesar 38,8% dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini. Hal ini berarti masih banyak variabel- variabel independen lainnya yang dapat menjelaskan variabel kualitas hasil pemeriksaan.
56
57
5.2 Saran 1. Ruang lingkup penelitian ini hanya di lakukan pada Inspektorat Provinsi Daerah Istimewa Yogyakarta sehingga untuk mendapatkan kesimpulan yang bersifat umum perlu dilakukan penelitian yanglebih luas. 2. Masih terdapat variabel independen lain yang mempengaruhi variasi dalam variabel kualitas hasil pemeriksaan yang belum tergali pada penlitian ini. Penelitian selanjutnya dapat memasukkan variabel- variabel lain.
DAFTAR PUSTAKA Alim, M. Nizarul. Trisni Hapsari dan Lilik Purwanti. 2007. Jurnal. Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. SNA X. Makassar. Arens, Alvin A., Randal J.E dan Mark S.B. 2004. Auditing dan Pelayanan Verifikasi, Pendekatan Terpadu. Jilid 1, Edisi Kesembilan. Penerbit PT Indeks. Jakarta. Arikonto, Suharsimi. 2003. Manajemen Penelitian. Edisi Baru. Cetakan Keenam. PT. Rineka Cipta. Jakarta. Asih, Dwi Ananing Tyas. 2006. Jurnal. Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Dalam Bidang Auditing. Skripsi. Fakultas Ekonomi Universitas Islam Indonesia. Yogyakarta. Budi, Sasongko. Basuki dan Hendaryatno. 2004. Jurnal. Internal Auditor dan Dilema Etika. SNA VII. 22 Christiawan, Yulius Jogi. 2002. Jurnal. Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi & Keuangan Vol.4, No. 2, November, 79 - 92. Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan program SPSS. Cetakan IV. Badan Penerbit Universitas Diponegoro. Semarang. Herliansyah, Yudhi. Meifida Ilyas. 2006. Jurnal. Pengaruh Pengalaman Auditor Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. SNA IX. Padang. Mardisar, Diani. Ria Nelly Sari. 2007. Jurnal. Pengaruh Akuntabilitas Dan Pengetahuan Terhadap Kualitas Hasil Kerja Auditor. SNA X. Makassar. Mulyadi dan Kanaka Purwadireja. 1998. Auditing. Edisi Kelima. Penerbit Salemba Empat. Jakarta. Mustafa, Edwin Nasution. Hardius Usman. 2007. Proses Penelitian Kuantitatif. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia. Oktavia, Reni. 2006. Jurnal. Pengaruh Pengalaman Audit Dan Self-Efficacy Terhadap Keputusan Auditor: Survey Pada Auditor Pemerintah. FakultasEkonomi. Universitas Lampung. Peraturan Pemerintah Nomor 60 tahun 2008 tentang Sistem Pengendalian InternPemerintah
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Permenpan Nomor PER/04/M.PAN/03/2008 Pengawasan Intern Pemerintah
tentang
Kode
Etik
Aparat
Permenpan Nomor PER/05/M.PAN/03/2008 tentang Standar Audit Aparat Pengawasan Intern Pemerintah Pusdiklatwas BPKP. 2005. Kode Etik dan Standar Audit. Edisi Keempat. Rai, Agung. 2008. Audit Kinerja Pada Sektor Publik. Penerbit Salemba Empat. Sugiyono. 2004. Metode Penelitian Bisnis. CV Alfabeta. Bandung. Sunarto. 2003. Auditing. Panduan.Yogyakarta.
Edisi
Revisi
Cetakan
Pertama.
Penerbit
Suraida, Ida. 2005. Jurnal. Pengaruh Etika, Kompetensi, Pengalaman Audit Dan Risiko Audit Terhadap Skeptisme Profesional Auditor Dan Ketepatan23 Pemberian Opini Akuntan Publik. Sosiohumaniora, Vol. 7, No. 3, November,186 - 202. Trisnaningsih, Sri. 2007. Jurnal. Independensi Auditor Dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Auditor. SNA XMakassar.
66
LAMPIRAN I
67
LAMPIRAN II
68
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .813
N of Items 4
Item-Total Statistics
X1-I-01 X1-I-02 X1-I-03 X1-I-04
Scale Mean if Item Deleted 12.63 12.43 12.43 12.60
Scale Variance if Item Deleted 4.654 5.013 7.220 5.559
Corrected Item-Total Correlation .533 .875 .512 .782
Cronbach's Alpha if Item Deleted .873 .649 .823 .703
69
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .634
N of Items 4
Item-Total Statistics
X1-II-01 X1-II-02 X1-II-03 X1-II-04
Scale Mean if Item Deleted 12.43 12.23 12.50 12.83
Scale Variance if Item Deleted 2.806 2.944 1.914 2.144
Corrected Item-Total Correlation .489 .397 .499 .382
Cronbach's Alpha if Item Deleted .547 .592 .503 .610
70
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .755
N of Items 3
Item-Total Statistics
X2-I-01 X2-I-02 X2-I-03
Scale Mean if Item Deleted 7.57 7.50 7.27
Scale Variance if Item Deleted 2.392 2.190 3.375
Corrected Item-Total Correlation .618 .778 .395
Cronbach's Alpha if Item Deleted .634 .428 .858
71
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .725
N of Items 3
Item-Total Statistics
X2-II-01 X2-II-02 X2-II-03
Scale Mean if Item Deleted 8.63 8.30 8.27
Scale Variance if Item Deleted .861 1.666 1.720
Corrected Item-Total Correlation .564 .614 .676
Cronbach's Alpha if Item Deleted .801 .607 .586
72
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .812
N of Items 3
Item-Total Statistics
X2-III-01 X2-III-02 X2-III-03
Scale Mean if Item Deleted 8.50 8.57 8.47
Scale Variance if Item Deleted 1.638 1.151 1.706
Corrected Item-Total Correlation .739 .602 .780
Cronbach's Alpha if Item Deleted .691 .911 .679
73
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .757
N of Items 4
Item-Total Statistics
X3-I-01 X3-I-02 X3-I-03 X3-I-04
Scale Mean if Item Deleted 12.93 12.97 12.83 12.77
Scale Variance if Item Deleted 1.582 1.413 1.454 1.771
Corrected Item-Total Correlation .569 .532 .755 .406
Cronbach's Alpha if Item Deleted .693 .723 .598 .775
74
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .943
N of Items 4
Item-Total Statistics
X3-II-01 X3-II-02 X3-II-03 X3-II-04
Scale Mean if Item Deleted 13.27 13.33 13.37 13.33
Scale Variance if Item Deleted 2.133 2.023 2.171 2.161
Corrected Item-Total Correlation .882 .839 .874 .869
Cronbach's Alpha if Item Deleted .920 .936 .923 .924
75
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .773
N of Items 3
Item-Total Statistics
X4-I-01 X4-I-02 X4-I-03
Scale Mean if Item Deleted 9.20 8.93 8.93
Scale Variance if Item Deleted .855 .616 .754
Corrected Item-Total Correlation .467 .811 .574
Cronbach's Alpha if Item Deleted .839 .448 .732
76
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .839
N of Items 3
Item-Total Statistics
X4-II-01 X4-II-02 X4-II-03
Scale Mean if Item Deleted 9.23 9.17 9.27
Scale Variance if Item Deleted .737 .764 .892
Corrected Item-Total Correlation .790 .795 .541
Cronbach's Alpha if Item Deleted .686 .686 .928
77
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .716
N of Items 3
Item-Total Statistics
X4-III-01 X4-III-02 X4-III-03
Scale Mean if Item Deleted 8.73 8.83 8.90
Scale Variance if Item Deleted 1.444 .971 1.541
Corrected Item-Total Correlation .734 .602 .378
Cronbach's Alpha if Item Deleted .478 .568 .805
78
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .772
N of Items 5
Item-Total Statistics
X4-IV-01 X4-IV-02 X4-IV-03 X4-IV-04 X4-IV-05
Scale Mean if Item Deleted 17.57 17.50 17.60 17.30 17.23
Scale Variance if Item Deleted 3.357 3.293 2.938 3.734 3.564
Corrected Item-Total Correlation .630 .622 .461 .509 .617
Cronbach's Alpha if Item Deleted .704 .705 .793 .744 .715
79
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .720
N of Items 3
Item-Total Statistics
X5-I-01 X5-I-02 X5-I-03
Scale Mean if Item Deleted 8.90 9.00 8.77
Scale Variance if Item Deleted .783 1.034 .944
Corrected Item-Total Correlation .579 .434 .632
Cronbach's Alpha if Item Deleted .587 .751 .536
80
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .918
N of Items 4
Item-Total Statistics
X5-II-01 X5-II-02 X5-II-03 X5-II-04
Scale Mean if Item Deleted 13.90 13.93 13.83 13.83
Scale Variance if Item Deleted 1.679 1.857 1.730 1.868
Corrected Item-Total Correlation .897 .709 .893 .754
Cronbach's Alpha if Item Deleted .862 .928 .865 .912
81
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .920
N of Items 3
Item-Total Statistics
X5-III-01 X5-III-02 X5-III-03
Scale Mean if Item Deleted 9.00 9.17 9.10
Scale Variance if Item Deleted 1.172 1.040 .990
Corrected Item-Total Correlation .845 .809 .874
Cronbach's Alpha if Item Deleted .886 .910 .855
82
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .947
N of Items 5
Item-Total Statistics
Y1-I-01 Y1-I-02 Y1-I-03 Y1-I-04 Y1-I-05
Scale Mean if Item Deleted 18.10 18.10 18.03 18.03 18.00
Scale Variance if Item Deleted 3.610 3.472 3.413 3.344 3.310
Corrected Item-Total Correlation .737 .824 .863 .909 .940
Cronbach's Alpha if Item Deleted .954 .939 .932 .924 .919
83
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
Valid Excludeda Total
30 0 30
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Cronbach's Alpha .878
N of Items 5
Item-Total Statistics
Y1-II-01 Y1-II-02 Y1-II-03 Y1-II-04 Y1-II-05
Scale Mean if Item Deleted 17.73 17.80 17.97 17.93 17.77
Scale Variance if Item Deleted 3.582 3.545 2.930 3.582 3.909
Corrected Item-Total Correlation .778 .792 .700 .808 .575
Cronbach's Alpha if Item Deleted .838 .834 .874 .833 .881
84
LAMPIRAN III
85
Frequencies Statistics Jenis Kelamin N Valid Missing
45 0
Jenis Kelamin
Valid
laki-laki perempuan Total
Frequency 29 16 45
Percent 64.4 35.6 100.0
Valid Percent 64.4 35.6 100.0
Cumulative Percent 64.4 100.0
86
LAMPIRAN IV
87
Frequency Table Statistics N Valid X1-I-01 X1-I-02 X1-I-03 X1-I-04 X1-II-01 X1-II-02 X1-II-03 X1-II-04 X2-I-01 X2-I-02 X2-I-03 X2-II-01 X2-II-02 X2-II-03 X2-III-01 X2-III-02 X2-III-03 X3-I-01 X3-I-02 X3-I-03 X3-I-04 X3-II-01 X3-II-02 X3-II-03 X3-II-04 X4-I-01 X4-I-02 X4-I-03 X4-II-01 X4-II-02 X4-II-03 X4-III-01 X4-III-02 X4-III-03 X4-IV-01 X4-IV-02 X4-IV-03 X4-IV-04 X4-IV-05 X5-I-01 X5-I-02 X5-I-03 X5-II-01 X5-II-02 X5-II-03 X5-II-04 X5-III-01 X5-III-02 X5-III-03 Y1-I-01 Y1-I-02 Y1-I-03 Y1-I-04 Y1-I-05 Y1-II-01 Y1-II-02 Y1-II-03 Y1-II-04 Y1-II-05
45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45
Missing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Mean 4.22 4.40 4.38 4.22 4.33 4.42 4.18 3.96 3.73 3.89 4.04 4.07 4.24 4.42 4.36 4.27 4.40 4.31 4.18 4.36 4.42 4.47 4.40 4.44 4.44 4.38 4.62 4.58 4.58 4.60 4.53 4.49 4.38 4.36 4.29 4.33 4.29 4.47 4.51 4.24 4.16 4.29 4.36 4.27 4.36 4.33 4.27 4.20 4.27 4.40 4.44 4.49 4.42 4.51 4.53 4.47 4.33 4.36 4.51
Std. Deviation 1.126 .809 .614 .765 .522 .499 .806 .928 .963 .910 .852 .939 .609 .499 .570 .809 .539 .514 .777 .484 .499 .505 .580 .503 .503 .490 .490 .499 .499 .495 .505 .506 .716 .645 .549 .564 .757 .505 .506 .645 .562 .626 .570 .688 .609 .707 .688 .588 .618 .495 .546 .506 .543 .506 .505 .505 .674 .484 .506
88
X1-I-01
Valid
STS S SS Total
Frequency 4 19 22 45
Percent 8.9 42.2 48.9 100.0
Valid Percent 8.9 42.2 48.9 100.0
Cumulative Percent 8.9 51.1 100.0
X1-I-02
Valid
STS TS S SS Total
Frequency 1 1 20 23 45
Percent 2.2 2.2 44.4 51.1 100.0
Valid Percent 2.2 2.2 44.4 51.1 100.0
Cumulative Percent 2.2 4.4 48.9 100.0
X1-I-03
Valid
TS S SS Total
Frequency 1 25 19 45
Percent 2.2 55.6 42.2 100.0
Valid Percent 2.2 55.6 42.2 100.0
Cumulative Percent 2.2 57.8 100.0
X1-I-04
Valid
STS N S SS Total
Frequency 1 3 25 16 45
Percent 2.2 6.7 55.6 35.6 100.0
Valid Percent 2.2 6.7 55.6 35.6 100.0
Cumulative Percent 2.2 8.9 64.4 100.0
X1-II-01
Valid
N S SS Total
Frequency 1 28 16 45
Percent 2.2 62.2 35.6 100.0
Valid Percent 2.2 62.2 35.6 100.0
Cumulative Percent 2.2 64.4 100.0
89
X1-II-02
Valid
S SS Total
Frequency 26 19 45
Percent 57.8 42.2 100.0
Valid Percent 57.8 42.2 100.0
Cumulative Percent 57.8 100.0
X1-II-03
Valid
TS N S SS Total
Frequency 3 2 24 16 45
Percent 6.7 4.4 53.3 35.6 100.0
Valid Percent 6.7 4.4 53.3 35.6 100.0
Cumulative Percent 6.7 11.1 64.4 100.0
X1-II-04
Valid
STS TS N S SS Total
Frequency 1 3 5 24 12 45
Percent 2.2 6.7 11.1 53.3 26.7 100.0
Valid Percent 2.2 6.7 11.1 53.3 26.7 100.0
Cumulative Percent 2.2 8.9 20.0 73.3 100.0
X2-I-01
Valid
TS N S SS Total
Frequency 7 7 22 9 45
Percent 15.6 15.6 48.9 20.0 100.0
Valid Percent 15.6 15.6 48.9 20.0 100.0
Cumulative Percent 15.6 31.1 80.0 100.0
X2-I-02
Valid
TS N S SS Total
Frequency 6 3 26 10 45
Percent 13.3 6.7 57.8 22.2 100.0
Valid Percent 13.3 6.7 57.8 22.2 100.0
Cumulative Percent 13.3 20.0 77.8 100.0
90
X2-I-03
Valid
STS TS S SS Total
Frequency 1 3 30 11 45
Percent 2.2 6.7 66.7 24.4 100.0
Valid Percent 2.2 6.7 66.7 24.4 100.0
Cumulative Percent 2.2 8.9 75.6 100.0
X2-II-01
Valid
STS TS N S SS Total
Frequency 1 3 3 23 15 45
Percent 2.2 6.7 6.7 51.1 33.3 100.0
Valid Percent 2.2 6.7 6.7 51.1 33.3 100.0
Cumulative Percent 2.2 8.9 15.6 66.7 100.0
X2-II-02
Valid
N S SS Total
Frequency 4 26 15 45
Percent 8.9 57.8 33.3 100.0
Valid Percent 8.9 57.8 33.3 100.0
Cumulative Percent 8.9 66.7 100.0
X2-II-03
Valid
S SS Total
Frequency 26 19 45
Percent 57.8 42.2 100.0
Valid Percent 57.8 42.2 100.0
Cumulative Percent 57.8 100.0
X2-III-01
Valid
N S SS Total
Frequency 2 25 18 45
Percent 4.4 55.6 40.0 100.0
Valid Percent 4.4 55.6 40.0 100.0
Cumulative Percent 4.4 60.0 100.0
91
X2-III-02
Valid
TS N S SS Total
Frequency 3 1 22 19 45
Percent 6.7 2.2 48.9 42.2 100.0
Valid Percent 6.7 2.2 48.9 42.2 100.0
Cumulative Percent 6.7 8.9 57.8 100.0
X2-III-03
Valid
N S SS Total
Frequency 1 25 19 45
Percent 2.2 55.6 42.2 100.0
Valid Percent 2.2 55.6 42.2 100.0
Cumulative Percent 2.2 57.8 100.0
X3-I-01
Valid
N S SS Total
Frequency 1 29 15 45
Percent 2.2 64.4 33.3 100.0
Valid Percent 2.2 64.4 33.3 100.0
Cumulative Percent 2.2 66.7 100.0
X3-I-02
Valid
STS TS N S SS Total
Frequency 1 1 1 28 14 45
Percent 2.2 2.2 2.2 62.2 31.1 100.0
Valid Percent 2.2 2.2 2.2 62.2 31.1 100.0
Cumulative Percent 2.2 4.4 6.7 68.9 100.0
X3-I-03
Valid
S SS Total
Frequency 29 16 45
Percent 64.4 35.6 100.0
Valid Percent 64.4 35.6 100.0
Cumulative Percent 64.4 100.0
92
X3-I-04
Valid
S SS Total
Frequency 26 19 45
Percent 57.8 42.2 100.0
Valid Percent 57.8 42.2 100.0
Cumulative Percent 57.8 100.0
X3-II-01
Valid
S SS Total
Frequency 24 21 45
Percent 53.3 46.7 100.0
Valid Percent 53.3 46.7 100.0
Cumulative Percent 53.3 100.0
X3-II-02
Valid
N S SS Total
Frequency 2 23 20 45
Percent 4.4 51.1 44.4 100.0
Valid Percent 4.4 51.1 44.4 100.0
Cumulative Percent 4.4 55.6 100.0
X3-II-03
Valid
S SS Total
Frequency 25 20 45
Percent 55.6 44.4 100.0
Valid Percent 55.6 44.4 100.0
Cumulative Percent 55.6 100.0
X3-II-04
Valid
S SS Total
Frequency 25 20 45
Percent 55.6 44.4 100.0
Valid Percent 55.6 44.4 100.0
Cumulative Percent 55.6 100.0
X4-I-01
Valid
S SS Total
Frequency 28 17 45
Percent 62.2 37.8 100.0
Valid Percent 62.2 37.8 100.0
Cumulative Percent 62.2 100.0
93
X4-I-02
Valid
S SS Total
Frequency 17 28 45
Percent 37.8 62.2 100.0
Valid Percent 37.8 62.2 100.0
Cumulative Percent 37.8 100.0
X4-I-03
Valid
S SS Total
Frequency 19 26 45
Percent 42.2 57.8 100.0
Valid Percent 42.2 57.8 100.0
Cumulative Percent 42.2 100.0
X4-II-01
Valid
S SS Total
Frequency 19 26 45
Percent 42.2 57.8 100.0
Valid Percent 42.2 57.8 100.0
Cumulative Percent 42.2 100.0
X4-II-02
Valid
S SS Total
Frequency 18 27 45
Percent 40.0 60.0 100.0
Valid Percent 40.0 60.0 100.0
Cumulative Percent 40.0 100.0
X4-II-03
Valid
S SS Total
Frequency 21 24 45
Percent 46.7 53.3 100.0
Valid Percent 46.7 53.3 100.0
Cumulative Percent 46.7 100.0
X4-III-01
Valid
S SS Total
Frequency 23 22 45
Percent 51.1 48.9 100.0
Valid Percent 51.1 48.9 100.0
Cumulative Percent 51.1 100.0
94
X4-III-02
Valid
STS S SS Total
Frequency 1 24 20 45
Percent 2.2 53.3 44.4 100.0
Valid Percent 2.2 53.3 44.4 100.0
Cumulative Percent 2.2 55.6 100.0
X4-III-03
Valid
N S SS Total
Frequency 4 21 20 45
Percent 8.9 46.7 44.4 100.0
Valid Percent 8.9 46.7 44.4 100.0
Cumulative Percent 8.9 55.6 100.0
X4-IV-01
Valid
N S SS Total
Frequency 2 28 15 45
Percent 4.4 62.2 33.3 100.0
Valid Percent 4.4 62.2 33.3 100.0
Cumulative Percent 4.4 66.7 100.0
X4-IV-02
Valid
N S SS Total
Frequency 2 26 17 45
Percent 4.4 57.8 37.8 100.0
Valid Percent 4.4 57.8 37.8 100.0
Cumulative Percent 4.4 62.2 100.0
X4-IV-03
Valid
STS N S SS Total
Frequency 1 2 24 18 45
Percent 2.2 4.4 53.3 40.0 100.0
Valid Percent 2.2 4.4 53.3 40.0 100.0
Cumulative Percent 2.2 6.7 60.0 100.0
95
X4-IV-04
Valid
S SS Total
Frequency 24 21 45
Percent 53.3 46.7 100.0
Valid Percent 53.3 46.7 100.0
Cumulative Percent 53.3 100.0
X4-IV-05
Valid
S SS Total
Frequency 22 23 45
Percent 48.9 51.1 100.0
Valid Percent 48.9 51.1 100.0
Cumulative Percent 48.9 100.0
X5-I-01
Valid
N S SS Total
Frequency 5 24 16 45
Percent 11.1 53.3 35.6 100.0
Valid Percent 11.1 53.3 35.6 100.0
Cumulative Percent 11.1 64.4 100.0
X5-I-02
Valid
N S SS Total
Frequency 4 30 11 45
Percent 8.9 66.7 24.4 100.0
Valid Percent 8.9 66.7 24.4 100.0
Cumulative Percent 8.9 75.6 100.0
X5-I-03
Valid
N S SS Total
Frequency 4 24 17 45
Percent 8.9 53.3 37.8 100.0
Valid Percent 8.9 53.3 37.8 100.0
Cumulative Percent 8.9 62.2 100.0
96
X5-II-01
Valid
N S SS Total
Frequency 2 25 18 45
Percent 4.4 55.6 40.0 100.0
Valid Percent 4.4 55.6 40.0 100.0
Cumulative Percent 4.4 60.0 100.0
X5-II-02
Valid
N S SS Total
Frequency 6 21 18 45
Percent 13.3 46.7 40.0 100.0
Valid Percent 13.3 46.7 40.0 100.0
Cumulative Percent 13.3 60.0 100.0
X5-II-03
Valid
N S SS Total
Frequency 3 23 19 45
Percent 6.7 51.1 42.2 100.0
Valid Percent 6.7 51.1 42.2 100.0
Cumulative Percent 6.7 57.8 100.0
X5-II-04
Valid
N S SS Total
Frequency 6 18 21 45
Percent 13.3 40.0 46.7 100.0
Valid Percent 13.3 40.0 46.7 100.0
Cumulative Percent 13.3 53.3 100.0
X5-III-01
Valid
N S SS Total
Frequency 6 21 18 45
Percent 13.3 46.7 40.0 100.0
Valid Percent 13.3 46.7 40.0 100.0
Cumulative Percent 13.3 60.0 100.0
97
X5-III-02
Valid
N S SS Total
Frequency 4 28 13 45
Percent 8.9 62.2 28.9 100.0
Valid Percent 8.9 62.2 28.9 100.0
Cumulative Percent 8.9 71.1 100.0
X5-III-03
Valid
N S SS Total
Frequency 4 25 16 45
Percent 8.9 55.6 35.6 100.0
Valid Percent 8.9 55.6 35.6 100.0
Cumulative Percent 8.9 64.4 100.0
Y1-I-01
Valid
S SS Total
Frequency 27 18 45
Percent 60.0 40.0 100.0
Valid Percent 60.0 40.0 100.0
Cumulative Percent 60.0 100.0
Y1-I-02
Valid
N S SS Total
Frequency 1 23 21 45
Percent 2.2 51.1 46.7 100.0
Valid Percent 2.2 51.1 46.7 100.0
Cumulative Percent 2.2 53.3 100.0
Y1-I-03
Valid
S SS Total
Frequency 23 22 45
Percent 51.1 48.9 100.0
Valid Percent 51.1 48.9 100.0
Cumulative Percent 51.1 100.0
Y1-I-04
Valid
N S SS Total
Frequency 1 24 20 45
Percent 2.2 53.3 44.4 100.0
Valid Percent 2.2 53.3 44.4 100.0
Cumulative Percent 2.2 55.6 100.0
98
Y1-I-05
Valid
S SS Total
Frequency 22 23 45
Percent 48.9 51.1 100.0
Valid Percent 48.9 51.1 100.0
Cumulative Percent 48.9 100.0
Y1-II-01
Valid
S SS Total
Frequency 21 24 45
Percent 46.7 53.3 100.0
Valid Percent 46.7 53.3 100.0
Cumulative Percent 46.7 100.0
Y1-II-02
Valid
S SS Total
Frequency 24 21 45
Percent 53.3 46.7 100.0
Valid Percent 53.3 46.7 100.0
Cumulative Percent 53.3 100.0
Y1-II-03
Valid
TS N S SS Total
Frequency 1 2 23 19 45
Percent 2.2 4.4 51.1 42.2 100.0
Valid Percent 2.2 4.4 51.1 42.2 100.0
Cumulative Percent 2.2 6.7 57.8 100.0
Y1-II-04
Valid
S SS Total
Frequency 29 16 45
Percent 64.4 35.6 100.0
Valid Percent 64.4 35.6 100.0
Cumulative Percent 64.4 100.0
Y1-II-05
Valid
S SS Total
Frequency 22 23 45
Percent 48.9 51.1 100.0
Valid Percent 48.9 51.1 100.0
Cumulative Percent 48.9 100.0
99
X1-I
Valid
Rendah Sedang Tinggi Total
Frequency 1 4 40 45
Percent 2.2 8.9 88.9 100.0
Valid Percent 2.2 8.9 88.9 100.0
Cumulative Percent 2.2 11.1 100.0
X1-II
Valid
Sedang Tinggi Total
Frequency 4 41 45
Percent 8.9 91.1 100.0
Valid Percent 8.9 91.1 100.0
Cumulative Percent 8.9 100.0
X2-I
Valid
Rendah Sedang Tinggi Total
Frequency 2 14 29 45
Percent 4.4 31.1 64.4 100.0
Valid Percent 4.4 31.1 64.4 100.0
Cumulative Percent 4.4 35.6 100.0
X2-II
Valid
Sedang Tinggi Total
Frequency 8 37 45
Percent 17.8 82.2 100.0
Valid Percent 17.8 82.2 100.0
Cumulative Percent 17.8 100.0
X2-III
Valid
Sedang Tinggi Total
Frequency 5 40 45
Percent 11.1 88.9 100.0
Valid Percent 11.1 88.9 100.0
Cumulative Percent 11.1 100.0
X3-I
Valid
Sedang Tinggi Total
Frequency 1 44 45
Percent 2.2 97.8 100.0
Valid Percent 2.2 97.8 100.0
Cumulative Percent 2.2 100.0
100
X3-II
Valid
Tinggi
Frequency 45
Percent 100.0
Valid Percent 100.0
Cumulative Percent 100.0
Valid Percent 100.0
Cumulative Percent 100.0
Valid Percent 100.0
Cumulative Percent 100.0
X4-I
Valid
Tinggi
Frequency 45
Percent 100.0 X4-II
Valid
Tinggi
Frequency 45
Percent 100.0 X4-III
Valid
Sedang Tinggi Total
Frequency 3 42 45
Percent 6.7 93.3 100.0
Valid Percent 6.7 93.3 100.0
Cumulative Percent 6.7 100.0
X4-IV
Valid
Sedang Tinggi Total
Frequency 1 44 45
Percent 2.2 97.8 100.0
Valid Percent 2.2 97.8 100.0
Cumulative Percent 2.2 100.0
X5-I
Valid
Sedang Tinggi Total
Frequency 7 38 45
Percent 15.6 84.4 100.0
Valid Percent 15.6 84.4 100.0
Cumulative Percent 15.6 100.0
X5-II
Valid
Sedang Tinggi Total
Frequency 4 41 45
Percent 8.9 91.1 100.0
Valid Percent 8.9 91.1 100.0
Cumulative Percent 8.9 100.0
101
X5-III
Valid
Sedang Tinggi Total
Frequency 10 35 45
Percent 22.2 77.8 100.0
Valid Percent 22.2 77.8 100.0
Cumulative Percent 22.2 100.0
Y1-I
Valid
Tinggi
Frequency 45
Percent 100.0
Valid Percent 100.0
Cumulative Percent 100.0
Valid Percent 100.0
Cumulative Percent 100.0
Y1-II
Valid
Tinggi
Frequency 45
Percent 100.0
102
LAMPIRAN V
103
Uji Normallitas
Charts Normal P-P Plot of Regression Standardized Residual
Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Expected Cum Prob
1.0
0.8
0.6
0.4
0.2
0.0 0.0
0.2
0.4
0.6
0.8
1.0
Observed Cum Prob
Uji Heterokesdastisitas Scatterplot
Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Regression Studentized Residual
3
2
1
0
-1
-2
-3 -2
-1
0
1
Regression Standardized Predicted Value
2
3
104
LAMPIRAN VI
105
Uji Autokorelasi Model Summary Model 1
R .810a
b
Adjusted R Square .612
R Square .656
Std. Error of the Estimate .24831
DurbinWatson 1.861
a. Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2), Obyektifitas (X3), Pengalaman Kerja (X1), Integritas (X4) b. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Uji Multikolinieritas Coefficientsa
Model 1
(Constant) Pengalaman Kerja (X1) Independensi (X2) Obyektifitas (X3) Integritas (X4) Kompetensi Auditor (X5)
Unstandardized Coefficients B Std. Error -.159 .580 .074 .094 .259 .095 .023 .116 .393 .150 .319 .083
Standardized Coefficients Beta .093 .314 .022 .351 .392
t -.274 .790 2.733 .197 2.612 3.835
Sig. .785 .434 .009 .845 .013 .000
Zero-order
Correlations Partial
.454 .522 .370 .683 .516
.126 .401 .032 .386 .523
Part
Collinearity Statistics Tolerance VIF
.074 .257 .019 .245 .360
.641 .667 .712 .488 .846
1.559 1.499 1.404 2.050 1.182
a. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Coefficient Correlationsa Model 1
Correlations
Covariances
Kompetensi Auditor (X5) Independensi (X2) Obyektifitas (X3) Pengalaman Kerja (X1) Integritas (X4) Kompetensi Auditor (X5) Independensi (X2) Obyektifitas (X3) Pengalaman Kerja (X1) Integritas (X4)
Kompetensi Auditor (X5) 1.000 .135 .062 .091 -.374 .007 .001 .001 .001 -.005
a. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Independensi (X2) .135 1.000 -.222 -.319 -.184 .001 .009 -.002 -.003 -.003
Obyektifitas (X3) .062 -.222 1.000 .133 -.398 .001 -.002 .013 .001 -.007
Pengalaman Kerja (X1) .091 -.319 .133 1.000 -.407 .001 -.003 .001 .009 -.006
Integritas (X4) -.374 -.184 -.398 -.407 1.000 -.005 -.003 -.007 -.006 .023
106
LAMPIRAN VII
107
Regression Variables Entered/Removedb Model 1
Variables Removed
Variables Entered Kompetensi Auditor (X5), Independensi (X2), Obyektifitas (X3), Pengalaman a Kerja (X1), Integritas (X4)
Method .
Enter
a. All requested variables entered. b. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Model Summaryb Model 1
R R Square .810a .656
Adjusted R Square .612
Std. Error of the Estimate .24831
DurbinWatson 1.861
a. Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2), Obyektifitas (X3), Pengalaman Kerja (X1), Integritas (X4) b. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
ANOVAb Model 1
Regression Residual Total
Sum of Squares 4.587 2.405 6.992
df 5 39 44
Mean Square .917 .062
F 14.879
Sig. .000a
a. Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2), Obyektifitas (X3), Pengalaman Kerja (X1), Integritas (X4) b. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Coefficientsa
Model 1
(Constant) Pengalaman Kerja (X1) Independensi (X2) Obyektifitas (X3) Integritas (X4) Kompetensi Auditor (X5)
Unstandardized Coefficients B Std. Error -.159 .580 .074 .094 .259 .095 .023 .116 .393 .150 .319 .083
a. Dependent Variable: Kualitas Hasil Pemeriksaan (Y)
Standardized Coefficients Beta .093 .314 .022 .351 .392
t -.274 .790 2.733 .197 2.612 3.835
Sig. .785 .434 .009 .845 .013 .000
Zero-order .454 .522 .370 .683 .516
Correlations Partial .126 .401 .032 .386 .523
Part .074 .257 .019 .245 .360
Collinearity Statistics Tolerance VIF .641 .667 .712 .488 .846
1.559 1.499 1.404 2.050 1.182
