65
DAFTAR PUSTAKA
Akram dan Inapty . 2009. Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Arens, Alvin A, dan James K. Loebbeche . 2011. Auditing Suatu Pendekatan Terpadu. Penerbit Salemba Empat. Asih, Dwi Ananing Tyas. 2006. Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Dalam Bidang Auditing. Fakultas Ekonomi Universitas Islam Indonesia. Yogyakarta. Ayuningtyas, H. Y., dan Sugeng Pamudji. 2012. Pengaruh Pengalaman Kerja, Independensi, Obyektivitas, Integritas dan Kompetensi terhadap Kualitas Hasil Audit (Studi Kasus pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah). Undergraduate thesis, Fakultas Ekonomika dan Bisnis. Bawono, I.R. dan Elisha Muliani Singgih. 2010. Faktor-faktor dalam Diri Auditor dan Kualitas Audit: Studi pada KAP ‘Big Four’ di Indonesia. Brown dan Stanner. 1983. The assessment and modification of concept interrelationships. Journal of Experimental Education. Christiawan, Yulius Jogi. 2002. Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi & Keuangan Vol.4, No. 2, November, 79 - 92. De Angelo. 1981. Auditor Size and audit quality. Journal of Accounting & Economics Efendy, M.T. 2010. Pengaruh Kompetensi, Independensi dan Motivasi terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris pada Pemerintah Kota Gorontalo). Fahdi, M. 2007. Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, Kompetensi, dan Motivasi Terhadap Kualitas Hasil Pemeriksaan.
66
Flaming, L. 2002. Do Non-audit Service Affect Investor Judgment?, Evidence Using Auditor Fee Proxy Disclosures. University of Oklahoma, Working paper. Ghozali, 2004. Aplikasi Analisis Multivariate dengan program SPSS. Semarang: Undip. Gibson. 2001. Perilaku Organisasi. Jakarta: Erlangga. Gujarati, D. 1997. Ekonometrika Dasar. Prentice Hall. Handoko, 1994. Manajemen Personalia Dan Sumber Daya Manusia. Yogyakarta: BPFE. Heidjrachman, dan Husnan, 2001. Manajemen Personalia, Yogyakarta: BPFE. Herliansyah, Yudhi. Meifida Ilyas. 2006. Pengaruh Pengalaman Auditor Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. SNA IX. Padang. Jama’an. 2007. Pengaruh Mekanisme Corporate Governance, dan Kualitas Kantor Akuntan Publik terhadap Integritas Informasi Laporan Keuangan (Studi Kasus Perusahaan Publik yang Listing di BEJ). Semarang, Universitas Diponegoro. Jones & Pendlebury. 1996. Public Sector Accounting. Fourth Edition. Pitman Publishing, London. Mangkunegara, 2002. Manajemen Sumber Daya Manusia Perusahaan. Bandung: Remaja Rosdakarya. Miller dan Bailey. 2001. A Comprehensive Restatement of Standards for Auditing, Attestation, Compilation, and Review. Pusdiklatwas BPKP, 2005. Kode Etik dan Standar Audit. Edisi Keempat Robbins. 2002. Organizatioanal Behavior. 9th Edition. New Jersey: Precentice Hall International Inc. Sarens, G. And I. de Beelde. 2006. The relationship between internal audit and senior management: A qualitative analysis of expectations and perceptions. International Journal of Auditing. 10: 219-241. Singarimbun, 1995. Metode Penelitian Survey. Jakarta: LP3ES.
67
Stewart, J., dan D. Subramaniam. 2009. Internal audit independence and objectivity: a review of current literature and opportunities for future research. Griffith University, Queensland, Australia. Sugiyono, 2004. Metode Penelitian Bisnis. Bandung: Alfa Beta. Suprihanto, John, Agung Harsiwi, dan Prakoso Hadi, 2003. Perilaku Organisasional. Yogyakarta : Sekolah Tinggi Ilmu Ekonomi YKPN. Tarigan, S. 2011. Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas dan Kompetensi terhadap Kualitas Hasil Pemeriksaan. Medan: Universitas Sumatera Utara. Widyasari, M. 2010. Analisis Faktor-faktor yang Mempengaruhi Kualitas Hasil Kerja Auditor Internal dan Eksternal. Semarang: Undip.
68
KUESIONER PENELITIAN
Nama
:
Jenis kelamin
:
L
P
Pendidikan
:
D3
S1
Usia
:
Jabatan
:
>S1
a. Auditor yunior b. Auditor senior
DAFTAR PERTANYAAN KUESIONER: Independensi (Bawono dan Singgih, 2010) No Pertanyaan STS Independensi penyusunan program: 1. Auditor bebas dari campur tangan pimpinan (inspektur) untuk menentukan, mengeliminasi atau memodifikasi bagian-bagian tertentu yang diperiksa 2. Auditor bebas dari intervensi pimpinan tentang prosedur yang dipilih auditor 3. Auditor bebas dari usaha-usaha pihak lain untuk menentukan subyek pekerjaan pemeriksaan Independensi pelaksanaan pekerjaan: 4. Pemeriksaan bebas dari usaha-usaha manajerial obyek pemeriksaan untuk menentukan atau menunjuk kegiatan yang diperiksa 5. Pelaksanaan pemeriksaan harus bekerja sama dengan manajerial selama proses pemeriksaan 6. Pemeriksaan bebas dari kepentingan pribadi maupun pihak lain untuk membatasi segala kegiatan pemeriksaan
TS
N
S
SS
69
7.
8. 9.
Independensi pelaporan: Dalam melakukan pemeriksaan terkait dengan pelaporan, auditor bebas dari kewajiban pihak lain untuk mempengaruhi fakta-fakta yang dilaporkan Dalam melakukan pemeriksaan terkait dengan pelaporan, auditor bebas dari bahasa atau istilah yang menimbulkan multi tafsir Dalam melakukan pemeriksaan terkait dengan pelaporan, auditor bebas dari usaha pihak tertentu untuk mempengaruhi pertimbangan pemeriksa terhadap isi laporan pemeriksaan
70
Obyektivitas (Steward dan Subramaniam, 2009) No 1.
2.
3. 4. 5.
6. 7. 8.
Pertanyaan STS Bebas dari benturan kepentingan: Auditor dapat bertindak adil tanpa dipengaruhi tekanan atau permintaan pihak tertentu yang berkepentingan atas hasil pemeriksaan Auditor menolak menerima penugasan audit bila pada saat bersamaan sedang mempunyai hubungan kerja sama dengan pihak yang diperiksa Auditor tidak boleh memihak kepada siapapin yang mempunyai kepentingan atas hasil pekerjaannya Auditor harus dapat diandalkan dan dipercaya Pengungkapan kondisi sesuai fakta: Auditor tidak dipengaruhi oleh pandangan subyektif pihak-pihak lain yang berkepentingan, sehingga dapat mengungkapkan hasil pemeriksaan apa adanya Dalam melaksanakan tugas, auditor tidak bermaksud untuk mencari-cari kesalahan yang dilakukan oleh obyek pemeriksaan Auditor dapat mempertahankan kriteria dan kebijaksanaan-kebijaksanaan yang resmi Dalam melakukan tindakan atau dalam proses pengambilan keputusan, auditor menggunakan pikiran yang logis
TS
R
S
SS
71
Pengalaman Kerja (Widayasari, 2010) No Pertanyaan STS Lamanya bekerja sebagai auditor: 1. Semakin lama menjadi auditor, semakin mengerti bagaimana menghadapi entitas/obyek pemeriksaan dalam memperoleh data dan informasi yang dibutuhkan 2. Semakin lama bekerja sebagai auditor, semakin dapat mengetahui informasi yang relevan untuk mengambil pertimbangan dalam membuat keputusan 3. Semakin lama bekerja sebagai auditor, semakin dapat mendeteksi kesalahan yang dilakukan obyek pemeriksaan 4. Semakin lama menjadi auditor, semakin mudah mencari penyebab munculnya kesalahan serta dapat memberikan rekomendasi untuk menghilangkan/ memperkecil penyebab tersebut Banyaknya tugas pemeriksaan: 5. Banyaknya tugas pemeriksaan membutuhkan ketelitian dan kecermatan dalam menyelesaikannya 6. Kekeliruan dalam pengumpulan dan pemilihan bukti serta informasi dapat menghambat proses penyelesaian pekerjaan 7. Banyaknya tugas yang dihadapi memberikan kesempatan untuk belajar dari kegagalan dan keberhasilan yang pernah dialami 8. Banyaknya tugas yang diterima dapat memacu auditor untuk menyelesaikan pekerjaan dengan cepat dan tanpa terjadi penumpukan tugas
TS
N
S
SS
72
Pengetahuan (Mardisar dan Sari, 2007) No 1. 2. 3. 4. 5.
Pertanyaan STS Pengetahuan pengauditan umum saya telah lebih dari cukup untuk melaksanakan pekerjaan saya selama ini Saya memiliki pengetahuan tentang area fungsional yang lebih baik daripada auditor lainnya Pengetahuan saya tentang isu-isu akuntansi terbaru tidak diragukan lagi Saya memiliki pengetahuan tentang industri khusus yang baik Pengetahuan mengenai bisnis umum dan penyelesaian masalah saya lebih baik daripada auditor lain
TS
N
S
SS
73
Integritas (Ayuningtyas, 2012) No Pertanyaan STS Kejujuran auditor: 1. Auditor harus taat pada peraturan-peraturan baik diawasi maupun tidak diawasi 2. Auditor harus bekerja sesuai keadaan yang sebenarnya, tidak menambah maupun mengurangi fakta yang ada 3. Auditor tidak menerima segala sesuatu dalam bentuk apapun yang bukan haknya Keberanian auditor: 4. Auditor tidak dapat diintimidasi oleh orang lain dan tidak tunduk karena tekanan yang dilakukan oleh orang lain guna mempengaruhi sikap dan pendapatnya 5. Auditor mengemukakan hal-hal yang menurut pertimbangan dan keyakinannya perlu dilakukan 6. Auditor harus memiliki rasa percaya diri yang besar dalam menghadapi berbagai kesulitan Sikap bijaksana auditor: 7. Auditor selalu menimbang permasalahan berikut akibatnya dengan seksama 8. Auditor mempertimbangkan kepentingan klien 9. Auditor tidak mempertimbangkan keadaan seseorang/sekelompok orang atau suatu unit organisasi untuk membenarkan perbuatan melanggar ketentuan atau peraturan perundang-undangan yang berlaku Tanggung jawab auditor: 10. Auditor tidak menyalahkan orang lain yang dapat mengakibatkan kerugian orang lain 11. Auditor memiliki rasa tanggung jawab bila hasil pemeriksaannya masih memerlukan perbaikan dan penyempurnaan 12. Auditor memotivasi diri dengan menunjukkan antusiasme yang konsisten untuk selalu bekerja
TS
N
S
SS
74
13. 14.
Auditor bersikap dan bertingkah laku sesuai dengan norma yang berlaku Dalam menyusun rekomendasi, auditor harus berpegang teguh kepada ketentuan/peraturan yang berlaku dengan tetap mempertimbangkan agar rekomendasi dapat dilaksanakan
75
Motivasi (Widyasari, 2010) No 1 2 3
4 5 6
7 8
9 10
11
Pertanyaan STS Fisiologis: KAP dimana tempat saya bekerja memberikan tempat istirahat yang nyaman pada saat jam istirahat sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan jaminan sosial yang berguna untuk hidup saya sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan libur dan cuti sesuai dengan ketentuan yang berlaku sehingga saya termotivasi dalam bekerja Keamanan dan keselamatan: KAP tempat saya bekerja menciptakan kondisi kerja yang aman sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan jaminan keamanan berupa uang kesehatan sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan wadah bagi karyawan untuk menanggapi keluhan saya sehingga saya termotivasi dalam bekerja Rasa memiliki: KAP tempat saya bekerja mengadakan acara yang disponsori oleh KAP sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan rekreasi kepada karyawan pada setiap episode tertentu agar timbul rasa kekeluargaan, persahabatan dan kasih sayang sehingga saya termotivasi dalam bekerja Penghargaan (esteem): KAP tempat saya bekerja memberikan kedudukan kepada saya yang berprestasi sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja menghormati auditor dengan memberikan penghargaan untuk auditor yang berprestasi sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan jaminan nama baik untuk auditor sehingga saya termotivasi dalam bekerja
TS
N
S
SS
76
12 13
Aktualisasi diri: KAP tempat saya bekerja memberikan pujian untuk pengembangan dan pertumbuhan pribadi sehingga saya termotivasi dalam bekerja KAP tempat saya bekerja memberikan kesempatan untuk melakukan kerja kreatif atau mengembangkan gagasan orisinil sehingga saya termotivasi dalam bekerja
77
Kualitas Hasil Audit (Bawono dan Singgih, 2010) No
Pertanyaan STS Kesesuaian pemeriksaan dengan standar audit: Saat menerima penugasan, auditor menetapkan sasaran, ruang lingkup, metodologi pemeriksaan Dalam semua pekerjaan saya harus direview oleh atasan secara berjenjang sebelum laporan hasil pemeriksaan dibuat Proses pengujmpulan dan pengujian bukti harus dilakukan dengan maksimal untuk mendukung kesimpulan, temuan audit serta rekomendasi yang terkait Auditor menata dokumen audit dalam bentuk kertas kerja audit dan disimpan dengan baik agar dapat secara efektif diambil, dirujuk dan dianalisis Dalam melaksanakan pemeriksaan, auditor harus mematuhi kode etik yang ditetapkan Kualitas laporan hasil pemeriksaan: Dalam melakukan pemeriksaan, terkait dengan laporan hasil pemeriksaan, harus memuat temuan dan simpulan hasil pemeriksaan secara obyektif, serta rekomendasi yang konstruktif Dalam melakukan pemeriksaan, terkait dengan laporan hasil pemeriksaan, harus mengungkapkan hal-hal yang merupakan masalah yang belum dapat diselesaikan sampai berakhirnya pemeriksaan Dalam melakukan pemeriksaan, terkait dengan laporan hasil pemeriksaan, harus mengemukakan pengakuan atas suatu prestasi keberhasilan atau suatu tindakan perbaikan yang telah dilaksanakan obyek pemeriksaan Dalam melakukan pemeriksaan, terkait dengan laporan hasil pemeriksaan, harus mengemukakan penjelasan atau tanggapan pejabat/pihak obyek pemeriksaan tentang hasil pemeriksaan Dalam melakukan pemeriksaan, terkait dengan laporan hasil pemeriksaan, harus akurat, lengkap, obyektif, meyakinkan, jelas, ringkas, serta tepat waktu agar informasi yang diberikan bermanfaat secara maksimal.
1 2 3
4 5 6
7
8
9
10
TS
N
S
SS
Identitas Resp No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
Nama KAP KAP Drs. Idjang Soetikno KAP Drs. Idjang Soetikno KAP Drs. Idjang Soetikno KAP Drs. Soekamto KAP Drs. Soekamto KAP Drs. Soekamto KAP Drs. Soekamto KAP Drs. Soekamto KAP Drs. Bayudi Watu & Rekan KAP Drs. Bayudi Watu & Rekan KAP Drs. Bayudi Watu & Rekan KAP Drs. Bayudi Watu & Rekan KAP Drs. Bayudi Watu & Rekan KAP Beny, Tony, Frans & Daniel KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Dra. Suhartati & Rekan KAP Ngurah Arya & Rekan KAP Ngurah Arya & Rekan KAP Ngurah Arya & Rekan KAP Ngurah Arya & Rekan KAP Ngurah Arya & Rekan KAP Darsono & Budi Cahyo Santoso KAP Darsono & Budi Cahyo Santoso KAP Yulianti, SE., BAP. KAP Yulianti, SE., BAP. KAP Yulianti, SE., BAP. KAP Tahrir Hidayat KAP Tahrir Hidayat KAP Tahrir Hidayat KAP Achmad, Rasyid, Hisbullah & Jerry KAP Achmad, Rasyid, Hisbullah & Jerry KAP Achmad, Rasyid, Hisbullah & Jerry KAP Achmad, Rasyid, Hisbullah & Jerry
Jenis kelamin P P P L P P P L P L L P P L L L L P P L L L L L L L P L P P L L P P L L L L L L L
Pendidikan D3 S1 D3 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 D3 S1 S1 S1 S1 S1 > S1 S1 S1 S1 S1 S1 S1 S1 S1 S1 D3 S1 S1 S1 S1 S1 S1 S1
Usia 24 thn 24 thn 25 thn 28 thn 24 thn 28 thn 23 thn 29 thn 24 thn 23 thn 23 thn 31 thn 35 thn 34 thn 63 thn 45 thn 65 thn 31 thn 40 thn 66 thn 62 thn 55 thn 35 thn 35 thn 23 thn 26 thn 24 thn 22 thn 29 thn 21 thn 25 thn 24 thn 25 thn 28 thn 24 thn 28 thn 23 thn 29 thn 24 thn 23 thn 23 thn
Jabatan Auditor Yunior Auditor Yunior Auditor Yunior Auditor Senior Auditor Yunior Auditor Senior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Senior Auditor Senior Auditor Yunior Auditor Senior Auditor Senior Auditor Senior Auditor Senior Auditor Yunior Auditor Yunior Auditor Senior Auditor Senior Auditor Senior Auditor Senior Auditor Senior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Yunior Auditor Senior Auditor Yunior Auditor Senior Auditor Yunior Auditor Senior Auditor Yunior Auditor Yunior Auditor Yunior
Descriptives Notes Output Created
06-DEC-2012 02:19:02
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing Cases Used
User defined missing values are treated as missing. All non-missing data are used.
Syntax
Resources
41
DESCRIPTIVES VARIABLES=Umur /STATISTICS=MEAN STDDEV MIN MAX . Elapsed Time 0:00:00.00
Descriptive Statistics N Umur
41
Valid N (listwise)
41
Minimum 21
Maximum 66
Mean 32.29
Std. Deviation 13.801
Frequencies Notes Output Created
06-DEC-2012 02:20:57
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing Cases Used
Syntax
41 User-defined missing values are treated as missing. Statistics are based on all cases with valid data. FREQUENCIES VARIABLES=Jenis_kelamin /ORDER= ANALYSIS .
Resources
Elapsed Time 0:00:00.00 Total Values Allowed
149796
Statistics Jenis_kelamin N Valid
41
Missing
0
Jenis_kelamin
Valid
Percent 61.0
Valid Percent 61.0
Cumulative Percent 61.0 100.0
L
Frequency 25
P
16
39.0
39.0
Total
41
100.0
100.0
Frequencies Notes Output Created
06-DEC-2012 02:22:19
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
41 User-defined missing values are treated as missing. Statistics are based on all cases with valid data. FREQUENCIES VARIABLES=Pendidikan /ORDER= ANALYSIS .
Elapsed Time 0:00:00.04 Total Values Allowed
Statistics Pendidikan N Valid Missing
41 0
149796
Pendidikan
Valid
> S1
Frequency 1
Percent 2.4
Valid Percent 2.4
Cumulative Percent 2.4
D3
4
9.8
9.8
12.2
S1
36
87.8
87.8
100.0
Total
41
100.0
100.0
Frequencies Notes Output Created
06-DEC-2012 02:23:34
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing Cases Used
User-defined missing values are treated as missing. Statistics are based on all cases with valid data. FREQUENCIES VARIABLES=Jabatan /ORDER= ANALYSIS .
Syntax
Resources
41
Elapsed Time 0:00:00.05 Total Values Allowed
149796
Statistics Jabatan N Valid Missing
41 0
Jabatan
Valid
Auditor Senior
Frequency 18
Percent 43.9
Valid Percent 43.9
Cumulative Percent 43.9
Auditor Yunior
23
56.1
56.1
100.0
Total
41
100.0
100.0
Crosstabs Notes Output Created
06-DEC-2012 02:25:04
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing
41 User-defined missing values are treated as missing. Statistics for each table are based on all the cases with valid data in the specified range(s) for all variables in each table. CROSSTABS /TABLES=Jenis_kelamin BY Pendidikan /FORMAT= AVALUE TABLES /CELLS= COUNT TOTAL /COUNT ROUND CELL .
Cases Used
Syntax
Resources
Elapsed Time 0:00:00.01
Dimensions Requested
2
Cells Available
116508
Case Processing Summary Cases Valid N Jenis_kelamin * Pendidikan
Missing Percent
41
N
Total
Percent
100.0%
0
N
.0%
Percent 41
Jenis_kelamin * Pendidikan Crosstabulation Pendidikan > S1 Jenis_ke lamin
L
Count % of Total
P
Count % of Total
Total
Count
D3
Total S1
> S1
1
0
24
25
2.4%
.0%
58.5%
61.0%
0
4
12
16
.0%
9.8%
29.3%
39.0%
1
4
36
41
100.0%
% of Total
2.4%
9.8%
87.8%
100.0%
Crosstabs Notes Output Created
06-DEC-2012 02:26:13
Comments Input
Missing Value Handling
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing
41 User-defined missing values are treated as missing. Statistics for each table are based on all the cases with valid data in the specified range(s) for all variables in each table. CROSSTABS /TABLES=Jenis_kelamin BY Jabatan /FORMAT= AVALUE TABLES /CELLS= COUNT TOTAL /COUNT ROUND CELL .
Cases Used
Syntax
Resources
Elapsed Time 0:00:00.05
Dimensions Requested
2
Cells Available
87380
Case Processing Summary Cases Valid N Jenis_kelamin * Jabatan
41
Missing Percent 100.0%
N 0
Total
Percent .0%
Jenis_kelamin * Jabatan Crosstabulation Jabatan Jenis_ke lamin
L
Count % of Total
P
Count % of Total
Total
Auditor Senior 14
Auditor Yunior 11
Auditor Senior 25
34.1%
26.8%
61.0%
4
12
16
9.8%
29.3%
39.0%
N 41
Percent 100.0%
Total
Count % of Total
18
23
41
43.9%
56.1%
100.0%
Crosstabs Notes Output Created
06-DEC-2012 02:27:03
Comments Input
Filter Weight
<none> <none>
Split File
<none>
N of Rows in Working Data File Definition of Missing
Missing Value Handling
41 User-defined missing values are treated as missing. Statistics for each table are based on all the cases with valid data in the specified range(s) for all variables in each table. CROSSTABS /TABLES=Pendidikan BY Jabatan /FORMAT= AVALUE TABLES /CELLS= COUNT TOTAL /COUNT ROUND CELL .
Cases Used
Syntax
Resources
Elapsed Time 0:00:00.05
Dimensions Requested
2
Cells Available
87380
Case Processing Summary Cases Valid N Pendidikan * Jabatan
41
Missing Percent 100.0%
N 0
Total
Percent .0%
N 41
Pendidikan * Jabatan Crosstabulation Jabatan Pendidikan
> S1
Count % of Total
D3
Count % of Total
Total
Auditor Senior 1
Auditor Yunior 0
Auditor Senior 1
2.4%
.0%
2.4%
1
3
4
2.4%
7.3%
9.8%
Percent 100.0%
S1
Count % of Total
Total
16
20
36
39.0%
48.8%
87.8%
18
23
41
43.9%
56.1%
100.0%
Count % of Total
Descriptives Notes Output Created
06-DEC-2012 02:28:34
Comments Input
Data
D:\WIESYE1\WIESYE1 (I)\Robby Aud (Bu Lily)\After Pra\data.sav
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data File Missing Value Handling
Definition of Missing
User defined missing values are treated as missing.
Cases Used
All non-missing data are used. DESCRIPTIVES VARIABLES=Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi Kualitas_hasil_audit /STATISTICS=MEAN STDDEV MIN MAX .
Syntax
Resources
41
Elapsed Time
0:00:00.06
Descriptive Statistics
Independensi
N 41
Minimum 31.00
Maximum 45.00
Mean 36.6585
Std. Deviation 3.46128
Obyektivitas
41
30.00
40.00
32.8780
2.69439
Pengalaman
41
28.00
40.00
32.9268
2.87568
Pengetahuan
41
10.00
25.00
17.8293
3.51356
Integritas
41
49.00
70.00
56.3659
3.80628
Motivasi
41
35.00
65.00
47.5854
8.05908
Kualitas_hasil_audit
41
32.00
50.00
40.3659
4.25298
Valid N (listwise)
41
.
Descriptives
.
Notes Output Created Comments Input
Missing Value Handling
09-DEC-2012 02:25:59 Data Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time
D:\WIESYE1\WIESYE1 (I)\Robby Aud (Bu Lily)\After Pra\crostab.sav <none> <none> <none> 41 User defined missing values are treated as missing. All non-missing data are used. DESCRIPTIVES VARIABLES=Umur /STATISTICS=MEAN STDDEV MIN MAX . 0:00:00,00
.
Descriptive Statistics N Umur Valid N (listwise)
41 41
Minimum 21
Maximum 66
Mean 31,54
Std. Deviation 12,714
.
Frequencies
.
Notes Output Created Comments Input
Missing Value Handling
09-DEC-2012 02:26:43 Data Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time Total Values Allowed
D:\WIESYE1\WIESYE1 (I)\Robby Aud (Bu Lily)\After Pra\crostab.sav <none> <none> <none> 41 User-defined missing values are treated as missing. Statistics are based on all cases with valid data. FREQUENCIES VARIABLES=Jabatan /ORDER= ANALYSIS . 0:00:00,00 149796
.
Statistics Jabatan N
Valid Missing
41 0
. Page 1
.
Jabatan
Valid
Auditor Senior Auditor Yunior Total
Frequency 16 25 41
Percent 39,0 61,0 100,0
Valid Percent 39,0 61,0 100,0
Cumulative Percent 39,0 100,0
.
Crosstabs
.
Notes Output Created Comments Input
Missing Value Handling
09-DEC-2012 02:27:21 Data Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time Dimensions Requested Cells Available
D:\WIESYE1\WIESYE1 (I)\Robby Aud (Bu Lily)\After Pra\crostab.sav <none> <none> <none> 41 User-defined missing values are treated as missing. Statistics for each table are based on all the cases with valid data in the specified range(s) for all variables in each table. CROSSTABS /TABLES=Jenis_kelamin BY Jabatan /FORMAT= AVALUE TABLES /CELLS= COUNT TOTAL /COUNT ROUND CELL . 0:00:00,01 2 87380
.
Case Processing Summary
Valid N Jenis_kelamin * Jabatan
41
Percent 100,0%
N
Cases Missing Percent 0 ,0%
Jenis_ kelamin
L P
Total
Crosstabs
Count % of Total Count % of Total Count % of Total
N 41
Percent 100,0%
.
Jenis_kelamin * Jabatan Crosstabulation Jabatan Auditor Senior Auditor Yunior 13 12 31,7% 29,3% 3 13 7,3% 31,7% 16 25 39,0% 61,0%
Total
Total 25 61,0% 16 39,0% 41 100,0%
. . Page 2
.
Notes Output Created Comments Input
09-DEC-2012 02:28:17 Data Filter Weight Split File N of Rows in Working Data File Definition of Missing
Missing Value Handling
Cases Used
Syntax
Resources
Elapsed Time Dimensions Requested Cells Available
D:\WIESYE1\WIESYE1 (I)\Robby Aud (Bu Lily)\After Pra\crostab.sav <none> <none> <none> 41 User-defined missing values are treated as missing. Statistics for each table are based on all the cases with valid data in the specified range(s) for all variables in each table. CROSSTABS /TABLES=Pendidikan BY Jabatan /FORMAT= AVALUE TABLES /CELLS= COUNT TOTAL /COUNT ROUND CELL . 0:00:00,01 2 87380
.
Case Processing Summary
Valid N Pendidikan * Jabatan
41
Percent 100,0%
N
Cases Missing Percent 0 ,0%
Pendidikan
> S1 D3 S1
Total
Count % of Total Count % of Total Count % of Total Count % of Total
41
Percent 100,0%
.
Pendidikan * Jabatan Crosstabulation Jabatan Auditor Senior Auditor Yunior 1 0 2,4% ,0% 1 3 2,4% 7,3% 14 22 34,1% 53,7% 16 25 39,0% 61,0%
Total N
Total 1 2,4% 4 9,8% 36 87,8% 41 100,0%
Page 3
.
Reliability: Independensi
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:43:20 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.02 524288 bytes 524288 bytes 464 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha .842
.
N of Items 9
.
Page 1
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009
Mean 3.9024 3.9512 4.1220 4.2195 4.1220 4.1951 4.0000 4.1707 3.9756
Std. Deviation .86037 .70538 .50966 .41906 .50966 .40122 .54772 .49510 .61187
N 41 41 41 41 41 41 41 41 41
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009
Scale Mean if Item Deleted 32.7561 32.7073 32.5366 32.4390 32.5366 32.4634 32.6585 32.4878 32.6829
Scale Variance if Item Deleted 7.839 8.562 9.455 9.652 9.555 9.905 10.480 10.206 11.222
Corrected Item-Total Correlation .706 .708 .723 .827 .687 .758 .338 .483 .371
.
Scale Statistics Mean 36.6585
Variance 11.980
Std. Deviation 3.46128
Reliability: Obyektivitas
Cronbach's Alpha if Item Deleted .811 .807 .810 .807 .813 .814 .847 .833 .874
N of Items 9
. .
Page 2
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:44:14 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.01 524288 bytes 524288 bytes 416 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
.
Reliability Statistics Cronbach's Alpha .829
N of Items 8
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008
Mean 4.0976 4.0976 4.1951 4.1707 4.1463 3.9024 4.1220 4.1463
Std. Deviation .58330 .49015 .45932 .49510 .42196 .58330 .39970 .52730
N 41 41 41 41 41 41 41 41
.
Page 3
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008
Scale Mean if Item Deleted 28.7805 28.7805 28.6829 28.7073 28.7317 28.9756 28.7561 28.7317
Scale Variance if Item Deleted 5.076 5.676 5.672 5.212 5.551 5.674 5.989 6.701
Corrected Item-Total Correlation .702 .575 .629 .797 .770 .448 .568 .327
Cronbach's Alpha if Item Deleted .787 .806 .800 .776 .785 .827 .810 .868
.
Scale Statistics Mean 32.8780
Variance 7.260
Std. Deviation 2.69439
N of Items 8
Reliability: Pengalaman Kerja
.
Notes
.
Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:44:47 Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
<none> <none> <none> 41 User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.01 524288 bytes 524288 bytes 416 bytes
.
Page 4
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
.
Reliability Statistics Cronbach's Alpha .792
N of Items 8
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008
Mean 4.1463 4.1707 4.2927 4.1220 4.1707 4.0000 3.9024 4.1220
Std. Deviation .47754 .44173 .51205 .55656 .54325 .59161 .66351 .67805
N 41 41 41 41 41 41 41 41
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008
Scale Mean if Item Deleted 28.7805 28.7561 28.6341 28.8049 28.7561 28.9268 29.0244 28.8049
Scale Variance if Item Deleted 6.276 6.739 6.638 6.161 6.139 6.320 7.274 6.611
Corrected Item-Total Correlation .738 .582 .519 .651 .682 .538 .416 .344
.
Scale Statistics Mean 32.9268
Variance 8.270
Std. Deviation 2.87568
Reliability: Pengetahuan
Cronbach's Alpha if Item Deleted .737 .761 .766 .744 .740 .762 .830 .800
N of Items 8
. .
Page 5
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:45:13 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.00 524288 bytes 524288 bytes 272 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
.
Reliability Statistics Cronbach's Alpha .876
N of Items 5
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005
Mean 3.6829 3.5122 3.5610 3.3902 3.6829
Std. Deviation .90662 .92526 .80774 .80244 .84968
N 41 41 41 41 41
.
Page 6
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005
Scale Variance if Item Deleted 7.528 7.222 8.001 8.252 9.728
Scale Mean if Item Deleted 14.1463 14.3171 14.2683 14.4390 14.1463
Corrected Item-Total Correlation .803 .858 .808 .748 .358
Cronbach's Alpha if Item Deleted .824 .809 .826 .840 .926
.
Scale Statistics Mean 17.8293
Variance 12.345
Std. Deviation 3.51356
N of Items 5
.
Reliability: Integritas
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:45:35 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013 VAR00014 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.01 524288 bytes 524288 bytes 704 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
. Page 7
.
Reliability Statistics Cronbach's Alpha .809
N of Items 14
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013 VAR00014
Mean 4.1707 4.2195 4.0976 4.0488 4.0000 4.0488 3.9512 3.9756 4.0244 4.0732 4.1463 4.0000 3.7317 3.8780
Std. Deviation .49510 .41906 .43617 .44448 .38730 .44448 .54549 .52382 .47370 .46852 .35784 .59161 .67173 .71397
N 41 41 41 41 41 41 41 41 41 41 41 41 41 41
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013 VAR00014
Scale Mean if Item Deleted 52.1951 52.1463 52.2683 52.3171 52.3659 52.3171 52.4146 52.3902 52.3415 52.2927 52.2195 52.3659 52.6341 52.4878
Scale Variance if Item Deleted 13.261 12.928 12.651 12.622 12.938 12.772 12.249 12.344 12.680 12.712 13.076 12.938 11.738 12.556
Corrected Item-Total Correlation .327 .459 .531 .528 .502 .478 .508 .508 .469 .466 .496 .328 .499 .330
.
Scale Statistics Mean 56.3659
Variance 14.488
Reliability: Motivasi
Std. Deviation 3.80628
Cronbach's Alpha if Item Deleted .808 .795 .790 .790 .794 .794 .790 .791 .794 .794 .795 .810 .792 .816
N of Items 14
. .
Page 8
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:46:26 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.01 524288 bytes 524288 bytes 656 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha .929
.
N of Items 13
.
Page 9
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013
Mean 3.7317 3.7317 3.6585 3.7317 3.5610 3.5366 3.5122 3.6829 3.6341 3.7805 3.6829 3.6098 3.7317
Std. Deviation .83739 .74244 .79403 .83739 .94997 .97718 .97780 .84968 .85896 .72499 .72246 .77065 .86673
N 41 41 41 41 41 41 41 41 41 41 41 41 41
.
Item-Total Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 VAR00011 VAR00012 VAR00013
Scale Mean if Item Deleted 43.8537 43.8537 43.9268 43.8537 44.0244 44.0488 44.0732 43.9024 43.9512 43.8049 43.9024 43.9756 43.8537
Scale Variance if Item Deleted 55.578 56.928 55.870 55.928 53.324 52.198 52.120 54.890 53.848 56.561 57.640 58.674 60.128
Corrected Item-Total Correlation .694 .667 .712 .664 .773 .835 .841 .742 .822 .721 .619 .481 .328
.
Scale Statistics Mean 47.5854
Variance 64.949
Std. Deviation 8.05908
Reliability: Kualitas hasil audit
Cronbach's Alpha if Item Deleted .923 .924 .923 .924 .920 .918 .917 .921 .918 .923 .926 .930 .937
N of Items 13
. .
Page 10
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:46:54 Filter Weight Split File N of Rows in Working Data File Definition of Missing
<none> <none> <none> 41
Cases Used
Syntax
Resources
Elapsed Time Memory Available Largest Contiguous Area Workspace Required
User-defined missing values are treated as missing. Statistics are based on all cases with valid data for all variables in the procedure. RELIABILITY /VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 /FORMAT=NOLABELS /SCALE(ALPHA)=ALL/MODEL= ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL . 0:00:00.01 524288 bytes 524288 bytes 512 bytes
.
Case Processing Summary N Cases
Valid Excluded a Total
41 0 41
% 100.0 .0 100.0
a. Listwise deletion based on all variables in the procedure.
.
Reliability Statistics Cronbach's Alpha .858
N of Items 10
.
Item Statistics
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010
Mean 4.0244 4.1463 4.1707 4.0488 4.1707 4.0976 4.0488 3.9756 3.8537 3.8293
Std. Deviation .65145 .52730 .54325 .58954 .54325 .66351 .54549 .68876 .72667 .86320
N 41 41 41 41 41 41 41 41 41 41
. Page 11
.
Item-Total Statistics
Scale Mean if Item Deleted 36.3415 36.2195 36.1951 36.3171 36.1951 36.2683 36.3171 36.3902 36.5122 36.5366
VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010
Scale Variance if Item Deleted 14.530 14.776 14.811 14.572 14.761 14.501 14.822 14.644 15.506 15.905
Corrected Item-Total Correlation .631 .748 .713 .704 .726 .623 .707 .563 .359 .321
Cronbach's Alpha if Item Deleted .838 .832 .834 .833 .833 .839 .834 .844 .864 .886
.
Scale Statistics Mean 40.3659
Variance 18.088
Std. Deviation 4.25298
N of Items 10
.
Regression
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:54:43 Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Variables Created or Modified
Elapsed Time Memory Required Additional Memory Required for Residual Plots RES_1
<none> <none> <none> 41 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Kualitas_hasil_audit /METHOD=ENTER Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi /SAVE RESID . 0:00:00.02 3092 bytes 0 bytes Unstandardized Residual
.
Page 12
.
Variables Entered/Removedb
Model 1
Variables Entered Motivasi, Pengalama n, Obyektivita s, Integritas, Pengetahu an, Independe a nsi
Variables Removed
Method
.
Enter
a. All requested variables entered. b. Dependent Variable: Kualitas_hasil_audit
.
Model Summaryb
Model 1
R .615a
R Square .378
Adjusted R Square .269
Std. Error of the Estimate 3.63701
a. Predictors: (Constant), Motivasi, Pengalaman, Obyektivitas, Integritas, Pengetahuan, Independensi b. Dependent Variable: Kualitas_hasil_audit
.
ANOVAb
Model 1
Regression Residual Total
Sum of Squares 273.765 449.747 723.512
df 6 34 40
Mean Square 45.628 13.228
F 3.449
Sig. .009a
a. Predictors: (Constant), Motivasi, Pengalaman, Obyektivitas, Integritas, Pengetahuan, Independensi b. Dependent Variable: Kualitas_hasil_audit
.
Coefficientsa
Model 1
(Constant) Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi
Unstandardized Coefficients B Std. Error 12.279 9.669 .773 .383 .776 .237 .638 .284 .527 .192 .380 .148 .205 .100
Standardized Coefficients Beta .629 .492 .431 .436 .340 .109
t 1.270 2.163 3.271 2.244 2.738 2.574 2.046
Sig. .213 .045 .011 .043 .032 .039 .049
Page 13
Model 1
Coefficientsa
.
Collinearity Diagnosticsa
.
Collinearity Statistics Tolerance VIF (Constant) Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi
.188 .200 .587 .291 .476 .523
5.323 5.000 1.705 3.440 2.100 1.911
a. Dependent Variable: Kualitas_hasil_audit
Model 1
Dimension 1 2 3 4 5 6 7
Eigenvalue 6.949 .027 .012 .006 .003 .002 .001
Condition Index 1.000 16.028 23.848 34.995 46.687 63.720 96.911
Page 14
.
Collinearity Diagnosticsa
Model 1
Dimension 1 2 3 4 5 6 7
(Constant) .00 .02 .00 .06 .41 .49 .03
Variance Proportions Independensi Obyektivitas .00 .00 .00 .00 .00 .00 .11 .04 .01 .03 .05 .00 .83 .93
Pengalaman .00 .00 .02 .25 .59 .01 .13
Page 15
.
Collinearity Diagnosticsa
Model 1
Dimension 1 2 3 4 5 6 7
Variance Proportions Pengetahuan Integritas Motivasi .00 .00 .00 .21 .00 .09 .23 .00 .78 .01 .00 .05 .05 .06 .00 .00 .86 .03 .49 .08 .06
a. Dependent Variable: Kualitas_hasil_audit
.
Residuals Statisticsa
Predicted Value Residual Std. Predicted Value Std. Residual
Minimum 34.7684 -7.36460 -2.140 -2.025
Maximum 48.7527 8.46463 3.206 2.327
Mean 40.3659 .00000 .000 .000
Std. Deviation 2.61613 3.35316 1.000 .922
N 41 41 41 41
a. Dependent Variable: Kualitas_hasil_audit
.
NPar Tests
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:54:56 Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time Numberaof Cases Allowed
<none> <none> <none> 41 User-defined missing values are treated as missing. Statistics for each test are based on all cases with valid data for the variable(s) used in that test. NPAR TESTS /K-S(NORMAL)= RES_1 /MISSING ANALYSIS. 0:00:00.03 131072
a. Based on availability of workspace memory.
.
Page 16
.
One-Sample Kolmogorov-Smirnov Test
N Normal Parametersa,b Most Extreme Differences
Unstandardize d Residual 41 .0000000 3.35315845 .122 .122 -.097 .780 .578
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
.
Regression
.
Notes Output Created Comments Input
Missing Value Handling
03-DEC-2012 11:55:14 Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used
Syntax
Resources
Elapsed Time Memory Required Additional Memory Required for Residual Plots
<none> <none> <none> 41 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ABS_RES /METHOD=ENTER Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi . 0:00:00.01 3108 bytes 0 bytes
.
Page 17
.
Variables Entered/Removedb
Model 1
Variables Entered Motivasi, Pengalama n, Obyektivita s, Integritas, Pengetahu an, Independe a nsi
Variables Removed
Method
.
Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES
.
Model Summary
Model 1
R .281a
R Square .079
Adjusted R Square -.084
Std. Error of the Estimate 2.31420
a. Predictors: (Constant), Motivasi, Pengalaman, Obyektivitas, Integritas, Pengetahuan, Independensi
.
ANOVAb
Model 1
Regression Residual Total
Sum of Squares 15.608 182.087 197.696
df 6 34 40
Mean Square 2.601 5.356
F .486
Sig. .814a
a. Predictors: (Constant), Motivasi, Pengalaman, Obyektivitas, Integritas, Pengetahuan, Independensi b. Dependent Variable: ABS_RES
.
Coefficientsa
Model 1
(Constant) Independensi Obyektivitas Pengalaman Pengetahuan Integritas Motivasi
Unstandardized Coefficients B Std. Error 8.975 6.152 -.053 .244 .166 .304 -.151 .166 -.012 .193 -.119 .139 .040 .063
Standardized Coefficients Beta -.083 .201 -.195 -.018 -.205 .145
t 1.459 -.219 .546 -.907 -.061 -.857 .639
Sig. .154 .828 .589 .371 .952 .397 .527
a. Dependent Variable: ABS_RES
Page 18