DAFTAR PUSTAKA. Arens, Alvin A., Mark S. Beasley, dan Randal J. Elder, 2010, Auditing and Assurance Services, Thirteenth Edition : Person Education

DAFTAR PUSTAKA

Arens, Alvin A., Mark S. Beasley, dan Randal J. Elder, 2010, Auditing and Assurance Services, Thirteenth Edition : Person Education.

Brazel, Joseph F., Christopher P.Agoglia, Richard C.Hatfield, 2004, Electronic versus Face-to-Face Review : The Effects of Alternative Forms of Review on Auditors Performance, The Accounting Review, Vol. 79, No.4, pp.949-966.

Fedor, Donald B. dan Robert J. Ramsay, 2007, Effect of Supervisor Power on Preparers Responses to Audit Review : Field Study, Behavioral Research in Accounting, Vol. 19, pp. 91-105. Freddy, 2008, “Pengaruh Diskusi Verbal dalam Telaah Kertas Kerja terhadap Motivasi dan Kinerja Staff Auditor di Surabaya”, Tesis (tidak dipublikasikan), Program Pasca Sarjana Universitas Airlangga Surabaya.

Ghozali, Imam, 2006, Aplikasi Analisis Multivariate dengan Program SPSS. Edisi 4, Badan Penerbit Universitas Diponegoro Semarang.

Gibson, Ivancevich Donelly, dan Konopaske, 2003, Organizations : Behavior Structure and Processes. USA : Mc. Grow Hill, 11th edition. Herliansyah, Yudhi, 2008, ”Pengaruh Diskusi Verbal dalam Review Kertas Kerja dan Motivasi serta Interaksinya terhadap Kinerja Auditor”, proposal, Jakarta : Universitas Mercu Buana. Institut Akuntan Publik Indonesia, 2012, ”Daftar Kantor Akuntan Publik Seluruh Indonesia”, di-download dari http://www.iapi.or.id/iapi/download/Directory2012/Daftar%20KAP.pdf pada 3 April 2012 Ilyas, Meifida dan Yudhi Herliansyah, 2009, “Diskusi Verbal dalam Review Kertas Kerja, Motivasi, Interaksi antara Diskusi dan Pengalaman Pengaruhnya terhadapnya Kinerja Auditor”. Jurnal Ilmiah Satya Negara Indonesia, Vol. 2, Nomor 1 : 32-39.

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Jogiyanto, 2004. Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman Pengalaman, Edisi 2004/2005. Yogyakarta : BPFE. Manurung, Elon. “Audit Internal : Jaminan atas Kualitas”, di-download dari www.pksm.mercubuana.ac.id/new/elearning/files_modul/32018-11724546913658.doc., tanggal 25 September 2012. Miller, dkk, 2006, “Effects of Discussion of Audit Reviews on Auditor’s Motivation and Performance”. Behavioural Research in Accounting, Vol. 18, No.2, pp.135-146. Mochammad Ali Noor dan Ardiani Ika Sulistyawati. 2010. “Kecerdasan Emosional dan Kinerja Auditor pada Kantor Akuntan Publik”, Tesis.

Mustafa, Hasan, 2000, Teknik Sampling, di-download www.home.unpar.ac.id/hasan/sampling , tanggal 17 September 2012.

dari

Prasanti, Dian, 2008, Pengaruh Diskusi pada Review Proses Pengauditan terhadap Motivasi dan Kinerja Auditor di Jawa Tengah dan DIY, Tesis (tidak dipublikasikan), Program Studi Magister Sains Akuntansi Universitas Diponegoro. Prasetyo, Agus Tri dan R. Bramantyo, 2007, “Teknik Komunikasi Audit”, Edisi 4, Pusat Pendidikan dan Pelatihan Pengawasan BPKP.

Purnamasari, St.Vena, 2012, Modul Pelatihan Metodologi Penelitian, Semarang : Pusat Pengkajian dan Pengembangan Akuntansi Fakultas Ekonomi dan Bisnis Unika Soegijapranata. Purwoko, Agus dan Drs. T. Redwan Djaafar, 2008, “Review Kertas Kerja Audit”, Edisi 4, Pusat Pendidikan dan Pelatihan Pengawasan BPKP.

Sekaran, Uma. 2003. Research Methods For Business A Skill Building Approach. Buku 2 Edisi 4, USA : John Willey and Son, Inc.

75

Sulistyanto, H. Sri dan Clara Susilawati, 2011, Metode Penulisan Skripsi, Edisi 6, Semarang : Universitas Katolik Soegijapranata.

Trotman, K. T., Philip W. Yetton. 1985. The Effect of the Review Process on Auditor Judgements. Journal of Accounting Research (Spring), Vol. 23, No. 1.

Wahyudin, Yusni, 2003, Analisis Pengaruh Diskusi Verbal dalam Review Kertas Kerja dan Motivasi serta Interaksinya terhadap Kinerja Auditor di Jawa Timur, Tesis (tidak dipublikasikan), Program Studi Magister Sains Akuntansi Universitas Diponegoro.

76

77

LAMPIRAN

Lampiran 1 (Tabel 4.2) Demografi Responden

LAMPIRAN DATA RESPONDEN HASIL KUESIONER 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

Gender pria wanita pria pria wanita pria pria pria pria pria pria wanita pria wanita pria wanita pria wanita pria pria wanita wanita pria pria pria wanita pria wanita pria pria wanita pria wanita pria wanita

Usia 24 26 25 29 23 24 24 25 25 24 42 34 26 24 25 26 24 24 24 28 25 25 23 25 23 24 28 23 27 28 23 26 24 29 25

Lama Bekerja < 1 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun > 5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun <1 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun 1-5 tahun < 1 tahun 1-5 tahun < 1 tahun 1-5 tahun 1-5 tahun < 1 tahun 1-5 tahun 1-5 tahun < 1 tahun 1-5 tahun 1-5 tahun < 1 tahun 1-5 tahun

Pendidikan S1 S1 S1 S1 S1 S1 S1 D3 S1 S1 S1 S1 S1 D3 S1 S1 S1 D3 S1 S1 S1 D3 S1 S1 S1 S1 S1 D3 S1 S1 S1 S1 S1 S1 S1

Jabatan Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA Pembuat KKA

78

Lampiran 2 (Tabel 4.3) Hasil Pengujian Validitas Diskusi Review Kertas Kerja Audit

Reliability Warnings The covariance matrix is calculated and used in the analysis.

Case Processing Summary N Cases

Valid Excludeda Total

% 100,0 ,0 100,0

35 0 35

a. Listwise deletion based on all variables in the procedure. Reliability Statistics

Cronbach's Alpha ,572

Cronbach's Alpha Based on Standardized Items ,687

N of Items 3

Item Statistics DRKKA1 DRKKA2 DRKKA3

Mean 4,3714 4,2000 3,5429

Std. Deviation ,49024 ,53137 ,98048

N 35 35 35

Inter-Item Correlation Matrix DRKKA1 DRKKA2 DRKKA3

DRKKA1 1,000 ,723 ,364

DRKKA2 ,723 1,000 ,181

DRKKA3 ,364 ,181 1,000

The covariance matrix is calculated and used in the analysis. Item-Total Statistics

DRKKA1 DRKKA2 DRKKA3

Scale Mean if Item Deleted 7,7429 7,9143 8,5714

Scale Variance if Item Deleted 1,432 1,551 ,899

Corrected Item-Total Correlation ,619 ,427 ,289

Squared Multiple Correlation ,578 ,530 ,146

Cronbach's Alpha if Item Deleted ,263 ,451 ,837

79

Scale Statistics Mean 12,1143

Variance 2,398

Std. Deviation 1,54865

N of Items 3

Lampiran 3 (Tabel 4.4) Hasil Pengujian Validitas Motivasi Auditor




% 100,0 ,0 100,0

35 0 35




N of Items 4

Item Statistics MA1 MA2 MA3 MA4

Mean 4,1429 4,1714 4,1143 4,2857

Std. Deviation ,35504 ,38239 ,40376 ,51856

N 35 35 35 35

Inter-Item Correlation Matrix MA1 MA2 MA3 MA4

MA1 1,000 ,681 ,293 ,411

MA2 ,681 1,000 ,631 ,636

MA3 ,293 ,631 1,000 ,682

MA4 ,411 ,636 ,682 1,000

The covariance matrix is calculated and used in the analysis.

80

Item-Total Statistics

MA1 MA2 MA3 MA4

Scale Mean if Item Deleted 12,5714 12,5429 12,6000 12,4286

Scale Variance if Item Deleted 1,311 1,079 1,129 ,899

Corrected Item-Total Correlation ,517 ,795 ,658 ,701

Squared Multiple Correlation ,498 ,684 ,561 ,539


Variance 1,857


N of Items 4

Lampiran 4 (Tabel 4.5) Hasil Pengujian Validitas Kinerja Auditor




% 50,0 50,0 100,0

35 35 70




N of Items 11

Cronbach's Alpha if Item Deleted ,838 ,724 ,781 ,774

81

Item Statistics KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 KA11

Mean 3,8286 4,0286 4,2286 3,9429 4,2000 4,2286 4,1714 3,7429 4,1429 4,0571 4,0286

Std. Deviation ,61767 ,45282 ,42604 ,33806 ,47279 ,49024 ,51368 ,98048 ,60112 ,59125 ,74698

N 35 35 35 35 35 35 35 35 35 35 35

Inter-Item Correlation Matrix KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 KA11

KA1 1,000 ,334 ,042 -,048 ,121 ,036 ,188 ,071 ,068 ,189 -,053

KA2 ,334 1,000 ,575 ,203 ,522 ,500 ,484 ,216 ,417 ,433 ,345

KA3 ,042 ,575 1,000 ,298 ,788 ,728 ,622 ,426 ,673 ,647 ,256

KA4 -,048 ,203 ,298 1,000 ,258 ,436 ,566 ,132 ,476 ,605 ,007

KA5 ,121 ,522 ,788 ,258 1,000 ,812 ,702 ,495 ,828 ,694 ,400

KA6 ,036 ,500 ,728 ,436 ,812 1,000 ,891 ,493 ,884 ,765 ,464

KA7 ,188 ,484 ,622 ,566 ,702 ,891 1,000 ,382 ,776 ,838 ,370

KA8 ,071 ,216 ,426 ,132 ,495 ,493 ,382 1,000 ,364 ,229 ,573

KA9 ,068 ,417 ,673 ,476 ,828 ,884 ,776 ,364 1,000 ,887 ,318

The covariance matrix is calculated and used in the analysis.

Item-Total Statistics

KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 KA11

Scale Mean if Item Deleted 40,7714 40,5714 40,3714 40,6571 40,4000 40,3714 40,4286 40,8571 40,4571 40,5429 40,5714

Scale Variance if Item Deleted 17,299 16,076 15,711 17,114 15,071 14,770 14,782 13,773 14,314 14,550 15,134

Corrected Item-Total Correlation ,122 ,558 ,715 ,385 ,820 ,875 ,825 ,491 ,798 ,755 ,450

Squared Multiple Correlation ,438 ,561 ,859 ,568 ,870 ,976 ,961 ,605 ,977 ,967 ,663

Cronbach's Alpha if Item Deleted ,889 ,860 ,852 ,869 ,844 ,840 ,842 ,879 ,841 ,845 ,870

KA10 ,189 ,433 ,647 ,605 ,694 ,765 ,838 ,229 ,887 1,000 ,263

KA11 -,053 ,345 ,256 ,007 ,400 ,464 ,370 ,573 ,318 ,263 1,000

82


Variance 18,306


N of Items 11

Lampiran 5 (Tabel 4.6) Hasil Pengujian Validitas Kinerja Auditor 2 Item-Total Statistics

KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 KA11

Scale Mean if Item Deleted 36,7429 36,5429 36,8286 36,5714 36,5429 36,6000 37,0286 36,6286 36,7143 36,7429

Scale Variance if Item Deleted 15,255 14,726 16,087 14,134 13,785 13,894 12,852 13,358 13,681 14,079

Corrected Item-Total Correlation ,520 ,731 ,405 ,827 ,899 ,820 ,496 ,815 ,747 ,475

Lampiran 6 (Tabel 4.7) Hasil Pengujian Reliabilitas Variabel Diskusi Review Kertas Kerja audit. Reliability Statistics



N of Items 3

Squared Multiple Correlation ,431 ,844 ,493 ,868 ,976 ,961 ,543 ,976 ,965 ,608

Cronbach's Alpha if Item Deleted ,885 ,875 ,891 ,867 ,862 ,866 ,906 ,864 ,869 ,893

83

Variabel Motivasi Auditor Reliability Statistics

Variabel Kinerja Auditor



N of Items 4

Variabel Kinerja Auditor Reliability Statistics



N of Items 10

Lampiran 7 (Tabel 4.8) Deskriptif Variabel Descriptive Statistics N

Range

Minimum

Maximum

Mean

DRKKA

35

5,00

10,00

15,00

12,1143

MA

35

6,00

14,00

20,00

16,7143

KA

35

16,00

33,00

49,00

40,7714

Valid N (listwise)

35

84

Lampiran 8 ( Tabel 4.9) Hasil Pengujian Compare Mean Repor t DRKK A J E NIS K E LA MIN P E NDIDIK AN W ANIT A D3

S1

T otal

P RIA

D3

S1

T otal

T otal

D3

S1

T otal

LA MA B E K ERJ A US IA < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal

Mean 12,0000 12,0000 12,3333 12,3333 12,2500 12,2500 12,0000 12,0000 12,0000 13,5000 13,0000 12,5000 12,0000 13,5000 13,0000 12,4444 12,0000 12,0000 12,1250 13,5000 13,0000 12,4545 12,1000 13,5000 13,0000 12,3846 14,0000 14,0000 14,0000 14,0000 12,5000 12,5000 12,7500 10,7143 11,8000 10,0000 12,0000 11,0000 12,6667 10,6250 12,0000 11,8571 12,5000 12,5000 12,8889 10,7143 11,9375 10,0000 12,0000 11,0000 12,7692 10,6250 12,0000 11,9545 12,0000 12,0000 12,7500 12,7500 12,6000 12,6000 12,4000 12,4000 12,4615 11,3333 13,0000 12,0435 10,0000 12,0000 11,0000 12,4444 11,2000 12,5000 12,0333 12,3333 12,3333 12,5294 11,3333 13,0000 12,1481 10,0000 12,0000 11,0000 12,4783 11,2000 12,5000 12,1143

N 1 1 3 3 4 4 1 1 5 2 1 8 6 2 1 9 2 2 8 2 1 11 10 2 1 13 1 1 1 1 4 4 8 7 15 1 1 2 12 8 1 21 4 4 9 7 16 1 1 2 13 8 1 22 1 1 4 4 5 5 5 5 13 9 1 23 1 1 2 18 10 2 30 6 6 17 9 1 27 1 1 2 23 10 2 35

S td. Devi ati on . . ,57735 ,57735 ,50000 ,50000 . . 1,73205 ,70711 . 1,51186 1,54919 ,70711 . 1,42400 ,00000 ,00000 1,35620 ,70711 . 1,29334 1,19722 ,70711 . 1,19293 . . . . 1,91485 1,91485 1,66905 1,11270 1,74028 . . 1,41421 1,66969 1,06066 . 1,71131 1,91485 1,91485 1,61589 1,11270 1,76895 . . 1,41421 1,64083 1,06066 . 1,73143 . . ,95743 ,95743 ,89443 ,89443 1,67332 1,67332 1,66410 1,58114 . 1,66456 . . 1,41421 1,61690 1,54919 ,70711 1,62912 1,50555 1,50555 1,50489 1,58114 . 1,58609 . . 1,41421 1,47308 1,54919 ,70711 1,54865

85

Report MA J E NIS K E LA MIN P E NDIDIK AN W ANIT A D3

S1

T otal

P RIA

D3

S1

T otal

T otal

D3

S1

T otal

LA MA B E K ERJ A US IA < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal

Mean 16,0000 16,0000 16,0000 16,0000 16,0000 16,0000 16,0000 16,0000 17,0000 16,5000 16,0000 16,7500 16,8333 16,5000 16,0000 16,6667 16,0000 16,0000 16,6250 16,5000 16,0000 16,5455 16,5000 16,5000 16,0000 16,4615 20,0000 20,0000 20,0000 20,0000 17,2500 17,2500 16,8750 16,2857 16,6000 17,0000 16,0000 16,5000 17,0000 16,3750 16,0000 16,7143 17,2500 17,2500 17,2222 16,2857 16,8125 17,0000 16,0000 16,5000 17,2308 16,3750 16,0000 16,8636 16,0000 16,0000 17,0000 17,0000 16,8000 16,8000 17,0000 17,0000 16,9231 16,3333 16,0000 16,6522 17,0000 16,0000 16,5000 16,9444 16,4000 16,0000 16,7000 16,8333 16,8333 16,9412 16,3333 16,0000 16,7037 17,0000 16,0000 16,5000 16,9130 16,4000 16,0000 16,7143

N 1 1 3 3 4 4 1 1 5 2 1 8 6 2 1 9 2 2 8 2 1 11 10 2 1 13 1 1 1 1 4 4 8 7 15 1 1 2 12 8 1 21 4 4 9 7 16 1 1 2 13 8 1 22 1 1 4 4 5 5 5 5 13 9 1 23 1 1 2 18 10 2 30 6 6 17 9 1 27 1 1 2 23 10 2 35

S td. Devi ati on . . ,00000 ,00000 ,00000 ,00000 . . 1,41421 ,70711 . 1,16496 1,32916 ,70711 . 1,11803 ,00000 ,00000 1,18773 ,70711 . 1,03573 1,08012 ,70711 . ,96742 . . . . 1,89297 1,89297 1,35620 1,49603 1,40408 . . ,70711 1,47710 1,40789 . 1,41926 1,89297 1,89297 1,64148 1,49603 1,60078 . . ,70711 1,64083 1,40789 . 1,55212 . . 2,00000 2,00000 1,78885 1,78885 1,73205 1,73205 1,32045 1,32288 . 1,30065 . . ,70711 1,39209 1,26491 ,00000 1,31700 1,60208 1,60208 1,43486 1,32288 . 1,38160 . . ,70711 1,44326 1,26491 ,00000 1,36277

86 Report KA J E NIS K E LA MIN P E NDIDIK AN LA MA B E K ERJ A US IA W ANIT A D3 < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal S1 < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal P RIA D3 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal S1 < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal D3 < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN T otal T otal <= 25 T A HUN T otal S1 < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal < 1 T A HUN <= 25 T A HUN T otal 1-5 T A HUN <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal > 5 T A HUN 26-30 T A HUN >30 T A HUN T otal T otal <= 25 T A HUN 26-30 T A HUN >30 T A HUN T otal

Mean 40,0000 40,0000 41,6667 41,6667 41,2500 41,2500 41,0000 41,0000 41,4000 39,0000 40,0000 40,6250 41,3333 39,0000 40,0000 40,6667 40,5000 40,5000 41,5000 39,0000 40,0000 40,9091 41,3000 39,0000 40,0000 40,8462 46,0000 46,0000 46,0000 46,0000 44,0000 44,0000 41,8750 37,7143 39,9333 35,0000 40,0000 37,5000 42,5833 37,3750 40,0000 40,4762 44,0000 44,0000 42,3333 37,7143 40,3125 35,0000 40,0000 37,5000 42,8462 37,3750 40,0000 40,7273 40,0000 40,0000 42,7500 42,7500 42,2000 42,2000 43,4000 43,4000 41,6923 38,0000 40,0000 40,1739 35,0000 40,0000 37,5000 42,1667 37,7000 40,0000 40,5333 42,8333 42,8333 41,9412 38,0000 40,0000 40,5556 35,0000 40,0000 37,5000 42,1739 37,7000 40,0000 40,7714

N 1 1 3 3 4 4 1 1 5 2 1 8 6 2 1 9 2 2 8 2 1 11 10 2 1 13 1 1 1 1 4 4 8 7 15 1 1 2 12 8 1 21 4 4 9 7 16 1 1 2 13 8 1 22 1 1 4 4 5 5 5 5 13 9 1 23 1 1 2 18 10 2 30 6 6 17 9 1 27 1 1 2 23 10 2 35

S td. Devi ati on . . 2,88675 2,88675 2,50000 2,50000 . . 5,36656 1,41421 . 4,24054 4,80278 1,41421 . 3,96863 ,70711 ,70711 4,34248 1,41421 . 3,80669 3,86005 1,41421 . 3,48440 . . . . 4,61880 4,61880 4,85320 2,42997 4,35015 . . 3,53553 4,67991 2,44584 . 4,54554 4,61880 4,61880 4,74342 2,42997 4,46794 . . 3,53553 4,57978 2,44584 . 4,58966 . . 3,20156 3,20156 3,03315 3,03315 4,21900 4,21900 4,83709 2,23607 . 4,22818 . . 3,53553 4,61774 2,31181 ,00000 4,31304 4,02078 4,02078 4,43665 2,23607 . 4,14481 . . 3,53553 4,26030 2,31181 ,00000 4,15923

87

Lampiran 9 (Tabel 4.10) Hasil Pengujian Heterokedastisitas DRKKA – KA

Regression Variables Entered/Removedb Model 1

Variables Entered DRKKAa

Variables Removed

Method Enter

.

a. All requested variables entered. b. Dependent Variable: ABS_RES2

Model Summaryb Model 1

R ,159a

Adjusted R Square -,004

R Square ,025

Std. Error of the Estimate ,48926

a. Predictors: (Constant), DRKKA b. Dependent Variable: ABS_RES2

ANOVAb Model 1

Regression Residual Total

Sum of Squares ,206 7,899 8,105

df 1 33 34

Mean Square ,206 ,239

F ,859

Sig. ,361a


Coefficientsa

Model 1

(Constant) DRKKA

Unstandardized Coefficients B Std. Error 1,145 ,662 -,050 ,054

Standardized Coefficients Beta -,159

t 1,730 -,927

Sig. ,093 ,361

a. Dependent Variable: ABS_RES2 Residuals Statisticsa Predicted Value Residual Std. Predicted Value Std. Residual

Minimum ,3916 -,35144 -1,863 -,718

Maximum ,6427 1,35363 1,365 2,767

a. Dependent Variable: ABS_RES2

Mean ,5365 ,00000 ,000 ,000

Std. Deviation ,07775 ,48201 1,000 ,985

N 35 35 35 35

88

Lampiran 10 (Tabel 4.11) Hasil Pengujian Normalitas DRKKA - KA



Variables Removed

Method Enter

.

a. All requested variables entered. b. Dependent Variable: KA


R ,758a

Adjusted R Square ,561

R Square ,574

Std. Error of the Estimate 2,75564

a. Predictors: (Constant), DRKKA b. Dependent Variable: KA

ANOVAb Model 1


Sum of Squares 337,584 250,588 588,171

df 1 33 34

Mean Square 337,584 7,594

F 44,457

Sig. ,000a


Coefficientsa

Model 1

(Constant) DRKKA

Unstandardized Coefficients B Std. Error 16,123 3,726 2,035 ,305

Standardized Coefficients Beta ,758

t 4,327 6,668

Sig. ,000 ,000

a. Dependent Variable: KA

NPar Tests Predicted Value Residual Std. Predicted Value Std. Residual

Residuals Statisticsa Minimum 36,4695 -4,60827 -1,365 -1,672


Maximum 46,6430 7,49580 1,863 2,720

Mean 40,7714 ,00000 ,000 ,000

Std. Deviation 3,15102 2,71482 1,000 ,985

N 35 35 35 35

89

One-Sample Kolmogorov-Smirnov Test

N Normal Parameters a,b Most Extreme Differences

Unstandardiz ed Residual 35 ,0000000 2,71481554 ,112 ,112 -,068 ,660 ,777

Mean Std. Deviation Absolute Positive Negative

Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.

Lampiran 11 (Tabel 4.12) Hasil Pengujian Regresi Model 1



Variables Removed

Method Enter

.


Model Summary Model 1

R ,758a

R Square ,574



a. Predictors: (Constant), DRKKA

ANOVAb Model 1


Sum of Squares 337,584 250,588 588,171


df 1 33 34


F 44,457

Sig. ,000a

90

Coefficientsa

Model 1

(Constant) DRKKA

Unstandardized Coefficients B Std. Error 16,123 3,726 2,035 ,305


t 4,327 6,668

Sig. ,000 ,000

F

Sig. ,621a


Lampiran 12 (Tabel 4.13) Hasil Pengujian Heterokedastisitas DRKKA - MA



Variables Removed .

Method Enter

a. All requested variables entered. b. Dependent Variable: ABS_RES1

ANOVAb Model 1


Sum of Squares ,138 18,180 18,317

df 1 33 34


,250


Coefficientsa a Residuals Statistics Unstandardized Standardized Coefficients Coefficients Minimum Maximum Mean Std. Deviation Model B Std. Error Beta t Predicted Value ,8061 1,0115 ,8929 ,06360 1 (Constant) ,395 1,004 ,394 Residual -,98273 1,94610 ,00000 ,73123 DRKKA ,041 ,082 ,500 Std. Predicted Value -1,365 1,863 ,000,087 1,000 a. Dependent Variable: ABS_RES1 Std. Residual -1,324 2,622 ,000 ,985


N Sig. 35 ,696 35 ,621 35 35

91

Lampiran 13 (Tabel 4.14) Hasil Pengujian Normalitas DKKA - MA



Variables Removed

Method Enter

.

a. All requested variables entered. b. Dependent Variable: MA Model Summaryb Model 1

R ,518a

R Square ,268



a. Predictors: (Constant), DRKKA b. Dependent Variable: MA

ANOVAb Model 1


Sum of Squares 16,919 46,224 63,143

df 1 33 34


F 12,078

Sig. ,001a


Coefficientsa a Residuals Statistics Unstandardized Standardized Coefficients Coefficients Minimum Maximum Mean Std. Deviation Model B Std. Error Beta t Predicted Value 15,7512 18,0287 16,7143 ,70541 1 (Constant) 11,196 1,600 6,996 Residual -1,75123 2,79327 ,00000 1,16599 DRKKA ,456 ,131 ,518 3,475 Std. Predicted Value -1,365 1,863 ,000 1,000 a. Residual Dependent Variable: MA Std. -1,480 2,360 ,000 ,985

a. Dependent Variable: MA

N Sig. 35 ,000 35 ,001 35 35

92

NPar Tests One-Sample Kolmogorov-Smirnov Test


Unstandardiz ed Residual 35 ,0000000 1,16599171 ,228 ,228 -,142 1,346 ,053



Lampiran 14 (Tabel 4.15) Hasil Pengujian Regresi Model 2



Variables Removed

Method Enter

.

a. All requested variables entered. b. Dependent Variable: MA

Model Summary Model 1

R ,518a

R Square ,268



a. Predictors: (Constant), DRKKA

ANOVAb Model 1


Sum of Squares 16,919 46,224 63,143


df 1 33 34


F 12,078

Sig. ,001a

93

Coefficientsa

Model 1

(Constant) DRKKA

Unstandardized Coefficients B Std. Error 11,196 1,600 ,456 ,131


t 6,996 3,475

Sig. ,000 ,001

a. Dependent Variable: MA

Lampiran 15 (Tabel 4.16) Hasil Pengujian Heterokedastisitas DRKKA terhadap KA melalui MA


Variables Entered MA, a DRKKA

Variables Removed

Method .

Enter

a. All requested variables entered. b. Dependent Variable: ABS_RES3 Model Summaryb Model 1

R ,261a

R Square ,068


Std. Error of the Estimate ,54369

a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: ABS_RES3 ANOVAb Model 1


Sum of Squares ,690 9,459 10,150

df 2 32 34


F 1,168

Sig. ,324a

t

Sig. ,496 ,224 ,140

a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: ABS_RES3

Coefficientsa

Model 1

(Constant) DRKKA MA

Unstandardized Coefficients B Std. Error ,591 ,859 -,341 ,275 ,384 ,254


Standardized Coefficients Beta -,306 ,374

,688 -1,241 1,513

94

Residuals Statisticsa Predicted Value Residual Std. Predicted Value Std. Residual

Minimum ,3780 -,70732 -2,345 -1,301

Maximum ,8049 2,09756 ,650 3,858

Mean ,7122 ,00000 ,000 ,000

Std. Deviation ,14250 ,52746 1,000 ,970

N 35 35 35 35


Lampiran 16 (Tabel 4.17) Hasil Pengujian Normalitas DRKKA terhadap KA melalui MA



Variables Removed

Method .

Enter

a. All requested variables entered. b. Dependent Variable: KA Model Summaryb Model 1

R ,841a

R Square ,707



a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: KA

ANOVAb Sum of Coefficientsa Squares df Mean Square Unstandardized Regression 415,829 2 Standardized 207,915 Coefficients Coefficients Residual 172,342 32 5,386 Model Total B Std. Error34 Beta 588,171 1 (Constant) 1,556 4,945 a. Predictors: (Constant), MA, DRKKA DRKKA 1,442 ,300 ,537 b. Dependent Variable: KA MA 1,301 ,341 ,426 Model 1

F 38,605 t ,315 4,801 3,812

Sig. ,000a Sig. ,755 ,000 ,001

a. Dependent Variable: KA Residuals Statisticsa

NPar Tests Predicted Value Residual Std. Predicted Value Std. Residual

Minimum 34,1911 -3,86247 -1,882 -1,664


Maximum 47,9066 5,32270 2,040 2,294

Mean 40,7714 ,00000 ,000 ,000

Std. Deviation 3,49718 2,25142 1,000 ,970

N 35 35 35 35

95

One-Sample Kolmogorov-Smirnov Test


Unstandardiz ed Residual 35 ,0000000 2,25141865 ,124 ,097 -,124 ,736 ,651



Lampiran 17 (Tabel 4.18) Hasil Pengujian Multikolonieritas DRKKA terhadap KA melalui MA



Variables Removed

Method .

Enter

a. All requested variables entered. b. Dependent Variable: KA Model Summary Model 1

R ,841a

R Square ,707



a. Predictors: (Constant), MA, DRKKA

ANOVAb Model 1


Sum of Squares 415,829 172,342 588,171


df 2 32 34


F 38,605

Sig. ,000a

96

Coefficientsa

Model 1

Unstandardized Coefficients B Std. Error 1,556 4,945 1,442 ,300 1,301 ,341

(Constant) DRKKA MA

Standardized Coefficients Beta ,537 ,426

t ,315 4,801 3,812

Sig. ,755 ,000 ,001

Collinearity Statistics Tolerance VIF


Coefficient Correlationsa Model 1

Correlations Covariances

MA 1,000 -,518 ,117 -,053

MA DRKKA MA DRKKA

DRKKA -,518 1,000 -,053 ,090


Collinearity Diagnosticsa

Model 1

Dimension 1 2 3

Condition Index 1,000 18,956 31,814

Eigenvalue 2,989 ,008 ,003

Variance Proportions (Constant) DRKKA MA ,00 ,00 ,00 ,23 ,87 ,03 ,77 ,13 ,97


Lampiran 18 (Tabel 4.19) Hasil Pengujian Regresi Model 3 (Path Analysis)



Variables Removed

Method .


Enter

,732 ,732

1,366 1,366

97


R ,841a


R Square ,707



ANOVAb Model 1


Sum of Squares 415,829 172,342 588,171

df 2 32 34


F 38,605

Sig. ,000a

a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: KA Coefficientsa

Model 1

(Constant) DRKKA MA

Unstandardized Coefficients B Std. Error 1,556 4,945 1,442 ,300 1,301 ,341

Standardized Coefficients Beta ,537 ,426

t ,315 4,801 3,812

Sig. ,755 ,000 ,001

a. Dependent Variable: KA Residuals Statisticsa Predicted Value Residual Std. Predicted Value Std. Residual

Minimum 34,1911 -3,86247 -1,882 -1,664


Maximum 47,9066 5,32270 2,040 2,294

Mean 40,7714 ,00000 ,000 ,000

Std. Deviation 3,49718 2,25142 1,000 ,970

N 35 35 35 35

98

Lampiran 19 KUESIONER Diskusi Review Kertas Kerja Audit No. 1.

2.

3.

Pernyataan Dalam menyusun kertas kerja audit disertai dengan proses review oleh atasan Proses review kertas kerja oleh atasan disertai dengan adanya diskusi tentang kinerja saya Atasan mereview kertas kerja yang saya buat tanpa disertai dengan keterangan

STS

TS

N

S

SS

STS

TS

N

S

SS

STS

TS

N

S

SS

Motivasi Auditor No. 4. 5. 6. 7.

Pernyataan Saya lebih berusaha dalam membuat kertas kerja audit Saya lebih berhati-hati dalam membuat kertas kerja audit Saya mencoba untuk lebih memahami pembuatan kertas kerja audit Saya mencoba untuk membuat kertas kerja audit dengan baik

Kinerja Auditor No. 8.

9.

10. 11.

Pernyataan Saya dapat membuat kertas kerja audit dengan waktu yang relatif lebih singkat daripada sebelumnya Saya lebih mudah dalam mencari kembali dokumen kertas kerja audit yang sudah didokumentasikan Dalam menyusun kertas kerja audit saya memiliki tujuan yang jelas Tidak ada pertanyaan signifikan yang berhubungan dengan tujuan audit yang tidak dapat terjawab

99

12. 13.

14.

15.

16.

17. 18.

Dalam membuat kertas kerja audit saya memiliki sumber yang jelas Kertas kerja audit yang saya buat, memuat tentang prosedur audit yang saya gunakan Kertas kerja audit yang saya buat memuat semua masalah yang saya temui selama proses audit Kertas kerja audit yang saya buat merupakan proses penyalinan dari kertas kerja audit sebelumnya Dalam kertas kerja audit terdapat kesimpulan yang terkait dengan proses audit yang saya lakukan Kertas kerja audit yang saya buat mendukung kesimpulan audit Diskusi review atas kertas kerja audit tidak meningkatkan kinerja saya

Lampiran 20 DAFTAR KANTOR AKUNTAN PUBLIK DI SEMARANG TH 2012 1. KAP Achmad, Rasyid, Hisbullah & Jerry Jl Muara Mas Timur No. 242 Telp. 024 - 3558248 2. KAP Arie Rachim Jl. Dargo Blok A No.6 Telp. 024 - 33098551 3. KAP Drs Bayudi Watu Jl. Dr. Wahidin No.85 Telp. 024 - 8444183 4. KAP Benny, Tony, Frans dan Daniel JL Puri Anjasmoro Blok D I No.3 Telp. 024 – 7606011

100

5. KAP Darsono & Budi Cahyo Santoso Jl. Mugas Dalam No.65 Telp. 024 - 8417530 6. KAP Hadori Sugiarto Jl. Tegalsari Raya No.53 Telp. 024 - 8313906 7. KAP Drs. Hananta Budianto Jl Sisingamangaraja No.20-22 Telp. 024-8442132 8. KAP Heliantono Jl. Tegalsari Barat No.24 Telp. 024 - 8505830 9. KAP Drs Idjang Sutikno Jl. Durian Raya No.20 Kav 3 Telp. 024 - 7463125 10. KAP Leonard, Mulia, Richard Jl. Marina No.8 Komplek PRPP Telp. 024 - 7600690 11. KAP Ngurah Arya Jl. Pamularsih Raya No.16 Telp. 024 - 7601329 12. KAP Ruchendo, Mardjito & Rushadi Jl. Beruang Raya No.48 Telp. 024-6710185 13. KAP Drs Soekamto Jl. Taman Durian No.2, Banyumanik Telp. 024 - 7476996

101

14. KAP Drs Sugeng Pamudji Jl. Bukit Agung Blok A No.1-2 Telp. 024 - 70798706 15. KAP Drs Tahrir Hidayat Jl. Taman Puspanjolo Tengah I No.2A Telp. 024 - 7606892 16. KAP Tarmizi Achmad Jl. Jl. Dewi Sartika Raya No.7 Telp. 024 - 86457602 17. KAP Yulianti Jl. MT Haryono 548 Telp. 024 – 3510819 18. KAP Dra. Suhartati dan Rekan Jl. Citarum Tengah No. 22 Telp 024 – 3552150

LAMPIRAN 21 Data Mentah Jawaban Responden No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17.

DRKKA1 5 5 4 4 5 5 5 5 5 4 4 5 5 5 4 5 5

DRKKA2 5 4 4 4 5 5 5 5 5 3 4 4 4 4 4 5 5

DRKKA3 4 5 4 3 5 4 5 4 5 4 4 4 4 4 3 3 4

TOTAL 14 14 12 11 15 14 15 14 15 11 12 13 13 13 11 13 14

102

18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35.

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 5 4 4

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.

MA1 4 4 4 5 4 4 4 5 4 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 5 4 4

MA2 4 4 4 5 4 4 5 5 5 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MA3 4 4 4 4 5 4 5 5 5 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4

4 4 3 4 4 2 4 4 3 2 4 2 2 4 3 1 2 3

MA4 5 5 4 5 5 5 5 5 5 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 5 3 4 4

12 12 10 12 12 10 12 12 11 10 12 10 10 12 11 11 10 11

TOTAL 17 17 16 19 18 17 19 20 19 16 16 16 16 16 16 16 20 16 16 16 16 16 16 16 16 16 16 16 17 14 16 16

103

33. 34. 35.

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.

KA1 4 4 4 3 3 4 5 5 5 4 4 4 4 4 3 4 3 4 4 4 4 4 4 3 4 3 4 4 4 3 4 4 2 4 4

KA2 4 4 4 3 4 4 5 5 5 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 3 4

5 5 4

5 4 4

KA3 5 4 4 4 5 4 5 5 5 4 4 4 4 4 4 4 5 4 4 4 4 4 4 4 4 4 4 4 5 4 4 4 5 4 4

4 4 4

KA4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 5 4 4 3 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4

5 4 4

KA5 5 4 4 4 5 4 5 5 5 4 4 4 4 4 4 4 5 5 4 4 4 4 4 4 4 4 4 4 4 3 4 4 5 4 4

19 17 16

KA6 5 4 4 4 5 5 5 5 5 4 4 4 4 4 4 4 5 5 4 3 4 4 4 4 4 4 4 4 4 4 4 4 5 4 4

KA7 5 4 4 4 5 5 5 5 5 3 4 4 4 4 4 4 5 5 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

KA8 5 4 4 4 5 5 5 3 5 4 4 4 4 4 3 2 4 5 2 4 2 4 4 3 4 2 2 4 4 3 4 4 5 2 4

KA9 5 4 4 4 5 4 5 5 5 4 4 4 4 4 4 4 5 5 4 2 4 4 4 4 4 4 4 4 4 3 4 4 5 4 4

KA10 5 4 4 4 5 4 5 5 5 3 4 4 4 4 4 4 5 4 4 2 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4

KA11 5 4 4 4 5 5 5 4 5 4 4 4 4 4 4 4 4 4 4 4 2 4 4 4 4 4 4 4 2 4 5 4 5 2 4

TOTAL 52 44 44 42 51 48 54 51 54 41 44 44 44 44 42 42 51 49 42 37 40 44 44 42 44 40 42 44 43 39 45 43 48 39 44

104

LAMPIRAN 22 DATA MENTAH TOTAL JAWABAN RESPONDEN VALID 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.

DRKKA 14 14 12 11 15 14 15 14 15 11 12 13 13 13 11 13 14 12 12 10 12 12 10 12 12 11 10 12 10 10 12 11 11 10 11

MA 17 17 16 19 18 17 19 20 19 16 16 16 16 16 16 16 20 16 16 16 16 16 16 16 16 16 16 16 17 14 16 16 19 17 16

KA 48 40 40 39 48 44 49 46 49 37 40 40 40 40 39 38 48 45 38 33 36 40 40 39 40 37 38 40 39 36 41 39 46 35 40

DAFTAR PUSTAKA. Arens, Alvin A., Mark S. Beasley, dan Randal J. Elder, 2010, Auditing and Assurance Services, Thirteenth Edition : Person Education

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