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.
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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
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 ,828
Cronbach's Alpha Based on Standardized Items ,833
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
Scale Statistics Mean 16,7143
Variance 1,857
Std. Deviation 1,36277
N of Items 4
Lampiran 4 (Tabel 4.5) Hasil Pengujian Validitas Kinerja Auditor
Reliability Warnings The covariance matrix is calculated and used in the analysis.
Case Processing Summary N Cases
Valid Excludeda Total
% 50,0 50,0 100,0
35 35 70
a. Listwise deletion based on all variables in the procedure. Reliability Statistics
Cronbach's Alpha ,869
Cronbach's Alpha Based on Standardized Items ,895
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
Scale Statistics Mean 44,6000
Variance 18,306
Std. Deviation 4,27854
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
Cronbach's Alpha ,572
Cronbach's Alpha Based on Standardized Items ,687
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
Cronbach's Alpha ,828
Cronbach's Alpha Based on Standardized Items ,833
N of Items 4
Variabel Kinerja Auditor Reliability Statistics
Cronbach's Alpha ,889
Cronbach's Alpha Based on Standardized Items ,913
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
a. Predictors: (Constant), DRKKA b. Dependent Variable: ABS_RES2
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
Regression Variables Entered/Removedb Model 1
Variables Entered DRKKAa
Variables Removed
Method Enter
.
a. All requested variables entered. b. Dependent Variable: KA
Model Summaryb Model 1
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
Regression Residual Total
Sum of Squares 337,584 250,588 588,171
df 1 33 34
Mean Square 337,584 7,594
F 44,457
Sig. ,000a
a. Predictors: (Constant), DRKKA b. Dependent Variable: KA
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
a. Dependent Variable: KA
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
Regression Variables Entered/Removedb Model 1
Variables Entered DRKKAa
Variables Removed
Method Enter
.
a. All requested variables entered. b. Dependent Variable: KA
Model Summary Model 1
R ,758a
R Square ,574
Adjusted R Square ,561
Std. Error of the Estimate 2,75564
a. Predictors: (Constant), DRKKA
ANOVAb Model 1
Regression Residual Total
Sum of Squares 337,584 250,588 588,171
a. Predictors: (Constant), DRKKA b. Dependent Variable: KA
df 1 33 34
Mean Square 337,584 7,594
F 44,457
Sig. ,000a
90
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
F
Sig. ,621a
a. Dependent Variable: KA
Lampiran 12 (Tabel 4.13) Hasil Pengujian Heterokedastisitas DRKKA - MA
Regression Variables Entered/Removedb Model 1
Variables Entered DRKKAa
Variables Removed .
Method Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES1
ANOVAb Model 1
Regression Residual Total
Sum of Squares ,138 18,180 18,317
df 1 33 34
Mean Square ,138 ,551
,250
a. Predictors: (Constant), DRKKA b. Dependent Variable: ABS_RES1
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
a. Dependent Variable: ABS_RES1
N Sig. 35 ,696 35 ,621 35 35
91
Lampiran 13 (Tabel 4.14) Hasil Pengujian Normalitas DKKA - MA
Regression Variables Entered/Removedb Model 1
Variables Entered DRKKAa
Variables Removed
Method Enter
.
a. All requested variables entered. b. Dependent Variable: MA Model Summaryb Model 1
R ,518a
R Square ,268
Adjusted R Square ,246
Std. Error of the Estimate 1,18353
a. Predictors: (Constant), DRKKA b. Dependent Variable: MA
ANOVAb Model 1
Regression Residual Total
Sum of Squares 16,919 46,224 63,143
df 1 33 34
Mean Square 16,919 1,401
F 12,078
Sig. ,001a
a. Predictors: (Constant), DRKKA b. Dependent Variable: MA
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
N Normal Parameters a,b Most Extreme Differences
Unstandardiz ed Residual 35 ,0000000 1,16599171 ,228 ,228 -,142 1,346 ,053
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
Lampiran 14 (Tabel 4.15) Hasil Pengujian Regresi Model 2
Regression Variables Entered/Removedb Model 1
Variables Entered DRKKAa
Variables Removed
Method Enter
.
a. All requested variables entered. b. Dependent Variable: MA
Model Summary Model 1
R ,518a
R Square ,268
Adjusted R Square ,246
Std. Error of the Estimate 1,18353
a. Predictors: (Constant), DRKKA
ANOVAb Model 1
Regression Residual Total
Sum of Squares 16,919 46,224 63,143
a. Predictors: (Constant), DRKKA b. Dependent Variable: MA
df 1 33 34
Mean Square 16,919 1,401
F 12,078
Sig. ,001a
93
Coefficientsa
Model 1
(Constant) DRKKA
Unstandardized Coefficients B Std. Error 11,196 1,600 ,456 ,131
Standardized Coefficients Beta ,518
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
Regression Variables Entered/Removedb Model 1
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
Adjusted R Square ,010
Std. Error of the Estimate ,54369
a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: ABS_RES3 ANOVAb Model 1
Regression Residual Total
Sum of Squares ,690 9,459 10,150
df 2 32 34
Mean Square ,345 ,296
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
a. Dependent Variable: ABS_RES3
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
a. Dependent Variable: ABS_RES3
Lampiran 16 (Tabel 4.17) Hasil Pengujian Normalitas DRKKA terhadap KA melalui MA
Regression Variables Entered/Removedb Model 1
Variables Entered MA, a DRKKA
Variables Removed
Method .
Enter
a. All requested variables entered. b. Dependent Variable: KA Model Summaryb Model 1
R ,841a
R Square ,707
Adjusted R Square ,689
Std. Error of the Estimate 2,32071
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
a. Dependent Variable: KA
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
N Normal Parameters a,b Most Extreme Differences
Unstandardiz ed Residual 35 ,0000000 2,25141865 ,124 ,097 -,124 ,736 ,651
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
Lampiran 17 (Tabel 4.18) Hasil Pengujian Multikolonieritas DRKKA terhadap KA melalui MA
Regression Variables Entered/Removedb Model 1
Variables Entered MA, a DRKKA
Variables Removed
Method .
Enter
a. All requested variables entered. b. Dependent Variable: KA Model Summary Model 1
R ,841a
R Square ,707
Adjusted R Square ,689
Std. Error of the Estimate 2,32071
a. Predictors: (Constant), MA, DRKKA
ANOVAb Model 1
Regression Residual Total
Sum of Squares 415,829 172,342 588,171
a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: KA
df 2 32 34
Mean Square 207,915 5,386
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
a. Dependent Variable: KA
Coefficient Correlationsa Model 1
Correlations Covariances
MA 1,000 -,518 ,117 -,053
MA DRKKA MA DRKKA
DRKKA -,518 1,000 -,053 ,090
a. Dependent Variable: KA
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
a. Dependent Variable: KA
Lampiran 18 (Tabel 4.19) Hasil Pengujian Regresi Model 3 (Path Analysis)
Regression Variables Entered/Removedb Model 1
Variables Entered MA, a DRKKA
Variables Removed
Method .
a. All requested variables entered. b. Dependent Variable: KA
Enter
,732 ,732
1,366 1,366
97
Model Summaryb Model 1
R ,841a
Adjusted R Square ,689
R Square ,707
Std. Error of the Estimate 2,32071
a. Predictors: (Constant), MA, DRKKA b. Dependent Variable: KA
ANOVAb Model 1
Regression Residual Total
Sum of Squares 415,829 172,342 588,171
df 2 32 34
Mean Square 207,915 5,386
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
a. Dependent Variable: KA
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
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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