DAFTAR PUSTAKA A.A, Onaolapo dan T.A, Odetayo. 2012. Effect of Accounting Information System on Organisational Effectiveness : A Case Study of Selected Construction Companies in Ibadan Nigeria. Journal of Business and Management vol. 1. No. 4. 2012. 183-189: America. Agung Kurniawan. 2014. Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Pemerintahan Kabupaten Sidoarjo ( Studi pada Kantor Kecamatan Candi Kabupaten Sidoarjo). Jawa Timur: Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional. Agustina Florentiana. 2014. Analisa Sistem Informasi Akuntansi Terhadap Dalam Meningkatkan Pengendalian Internal Atas Pendapatan Di Rumah Sakit HermanaLembean. Manado: Fakultas Ekonomi Dan Bisnis Universitas Sam Ratulangi. Alsarayreh M.N., Jawabreh O.A., Jaradat M.F., and Alamro S.A. 2011. Technological Impact on Effectiveness of Accounting Information System (AIS) Applied by Aqaba Tourist Hotels. European Journal of Scientific Research, 59 (3), pp: 361-369. Anike Dwi Noviantaka. 2011. Faktor – Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi Pada Koperasi Kelompok Tani (Studi Kasus Pada Koperasi Kelompok Tani di Kabupaten Nganjuk- Jawa Timur). Jawa Timur: Fakultas Ekonomi Universitas Pembangunan Nasional. Anthony, Robert N. dan Vijay Govindarajan. 2002. Sistem Pengendalian Manajemen, Buku Pertama, Terjemahan Drs. F.X Kurniawan. Jakarta: Salemba Empat. Augusty, Ferdinand. 2011. Metode Penelitian Manajemen Pedoman Penelitian untuk Penulisan Skripsi, Tesis, dan Disertai Ilmu Manajemen, Edisi 3, AGF Books. Semarang: Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Azhar Susanto. 2013. Sistem Informasi Akuntansi. Bandung: Lingga Jaya. Azhar Susanto. 2013. Sistem Informasi Akuntansi: Struktur Pengendalian Risiko Pengembangan. Edisi Perdana. Cetakan Pertama. Bandung: Lingga Jaya. Bodnar, George H., William S. Hopwood. 2000. Sistem Informasi Akuntansi, Edisi keenam, Terjemahan Amir Abadi Jusuf, Rudi M. Tambunan. Jakarta: Salemba Empat. Damayanthi, IGA Eka dan Ni Luh Made Sierrawati. 2012. Pengaruh Efektivitas Sistem Informasi Akuntansi dan Pengguna Teknologi Informasi terhadap Kinerja Individual pada Koperasi Simpan Pinjam di Kec. Denpasar Barat. Jurnal Riset Akuntansi. Davis, Fred D., et. al. 1989. “User Acceptance of Computer Technology: A Comparison of Two Theoritical Models.” Management Science, 35 (8), p.982-1002. Dian Urna Fasifat. 2015. Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Di Bank Pembangunan Daerah Daerah Istimewa Yogyakarta (BPD DIY) Syariah. Universitas Islam Negeri Sunan Kalijaga. Edisah Putra Nainggolan. 2015. Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Organisasi Dengan Tingkat Desentralisasi Sebagai
88 http://digilib.mercubuana.ac.id/z
89 Variabel Moderating. Jurnal Riset Akuntansi Dan Bisnis Volume 15 No.1/ Maret 2015. Sumatera Utara: Universitas Muhammadiyah. Fuad Setyoadi. 2013. Sistem Informasi Akuntansi Koperasi Simpan Pinjam Sejahtera Kabupaten Ogan Komering Ulu Timur. Yogyakarta: Sekolah Tinggi Manajemen Informatika Dan Komputer Amikom. Gelinas, Ulrich, dan Dull, B. Richard. 2012. Accounting Information Systems. Ninth Edition. South Western Cengage Learning. 5191. Natorp Boulevard Mason: USA. George, H. Bodnar., William S. Hopwood. 2006. Edisi 8. Sistem Informasi Akuntansi. Jakarta: Salemba Empat. Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro. Hall, James, A. 2001. Sistem Informasi Akuntansi, Buku Satu. Jakarta: Salemba Empat. Halomoan Ompusunggu. 2002. Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Efektivitas Pelaksanaan Sistem Pengendalian Internal. Jurnal Ilmiah Akuntansi Vol. 1 Vol.2 . Universitas Jendral Soedirman. Handayani, R. 2007. Analisis Faktor Faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi dan Penggunaan Sistem Informasi (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta). Makassar: Simposium Nasional Akuntansi X. Ira Setiyawati. 2008. Peran Teknologi Informasi Dalam Pengembangan Sistem Informasi Akuntansi (SIA) Sebagai Sarana Peningkatan Kinerja Perusahaan. Fokus Ekonomi Vol. 2 No. 1 Juni 2007 : 47 55 48. Irfan Ardiyansah. 2015. Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi dalam Siklus Pendapatan, Siklus Pengeluaran, dan Siklus Sumber Daya Manusia terhadap Inventory Management (Studi Empiris pada beberapa perusahaan dagang di Bogor, Jakarta dan Tangerang Selatan). Skripsi: Universitas Islam Negeri Syarif Hidayatullah. Jogiyanto. 2007. Model Kesuksesan Sistem Teknologi Informasi. Yogyakarta: Andi Publisher. Jogiyanto. 2007. Sistem Informasi Keperilakuan. Edisi Revisi. Yogyakarta: Andi Publisher. Jogiyanto. 2009. Sistem Teknologi Informasi. Edisi Ketiga. Yogyakarta: Universitas Gajah Mada. Kadek Chendi Antasari dan Pt D’yan Yaniartha S. 2015. Pengaruh Efektivitas Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Pada Kinerja Individual Dengan Kepuasan Kerja Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana 10.2 (2015) : 354-369. Bali: Fakultas Ekonomi dan Bisnis Universitas Udayana. Laoudon, Kenneth C., and Jane P. Laoudon. 2000. Organization and Technology in The Networked Enterprise Management Information Systems, Six Edition, International Edition. Lindawati dan Irma Salamah. 2012. Pemanfaatan Sistem Informasi dan Teknologi Informasi Pengaruhnya Terhadap Kinerja Individual. Jurnal Akuntasi dan Bisnis, 14(1), h:5668.
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90 Markus, M.Lynne, and Mark Keil.1994. “If We Build It, They Will Come: Designing Information Systems That People Want To Use”. Sloan Management Review (Summer). Muhammad Syaifullah. 2010. Kualitas Sistem Informasi Akuntansi. Jurnal Riset Akuntansi Dan Bisnis Vol 10 No .2 / September 2010. Bandung: Universitas Padjadjaran. Mulyadi. 2001. Sistem Akuntansi. Jakarta: Salemba Empat. Ni Made Marlita Puji Astuti dan Ida Bagus Dharmadiaksa. 2014. Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan Dan Kesesuaian Tugas Pada Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana. 9.2 (2014): 373-384. Bali: Fakultas Ekonomi dan Bisnis Universitas Udayana. Ni Made Sri Rukmiyati dan I Ketut Budiartha. Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness Pada Kepuasan Pengguna Akhir Software Akuntansi (Studi Empiris Pada Hotel Berbintang Di Provinsi Bali). Bali: Fakultas Ekonomi dan Bisnis Universitas Udayana. Ni Putu Eka Suratini, Ni Kadek Sinarwati, Ananta Wikrama Tungga Atmada. 2015. Pengaruh Efektivitas Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Akuntansi Terhadap Kinerja Individual Pada PT. Bank Pembangunan Daerah Bali Kantor Cabang Singaraja. e-Journal S1 Ak Volume : 3 No 1 Tahun 2015. Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1. Novia Fabiola Panggeso. 2014. Efektivitas Penggunaan Dan Kepercayaan Atas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bank SulSelBar Di Makassar. Makassar: Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin. Nugroho Widjajanto. 2001. Sistem Informasi Akuntansi. Jakarta: Erlangga. O’Brien, James dan Marakas, George. 2008. Management Information Systems. McGrawHill/Irwin,2008. Octavia. 2012. Evaluasi Pengendalian Internal Berbasis Komputer Dalam Sistem Informasi Akuntansi Koperasi Simpan Pinjam (Studi Kasus Pada KSP Mitra Sarana KaruniaJakarta Pusat). Salatiga: Universitas Kristen Satya Wacana. Putu Mega Selvya. 2012. Penerapan Pengendalian Internal Dalam Sistem Informasi Akuntansi Berbasis Komputer. Jurnal Ilmiah Mahasiswa Akuntansi – Vol. 1, No. 4, Juli 2012.
Ratna Sari. 2009. Pengaruh Efektivitas Penggunaan Dan Kepercayaan Terhadap Teknologi Sistem Informasi Akuntansi Terhadap Kinerja Individual Pada Pasar Swalayan Di Kota Denpasar. Jurnal Ilmiah Akuntansi dan Bisnis Vol. 4, No. 1 Januari 2009. Rizky Fitri Amalia. 2014. Pengaruh Kualitas Sistem Informasi dan Kualitas Informasi Dalam Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia). Universitas Sriwijaya. Romney, Marshall B. and Paul John Steinbart. 2009. Accounting Information System. Buku 1. Edisi 9. Jakarta: Salemba Empat.
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91 Sajady. H., Dastgir and H. Hashem Nejad. 2008. Evaluationof The Effectiveness of Accounting Information System. Interntional Journal of Information Science and Technology, 6(2), pp: 49-59. Sami, Mohammed. 2011. Quality Of Information As Strategic Factor In Accounting Information System (AIS) Towards Better Organizational Perfomance. JRMSI vol 2, No.2, hal: 1-17. Universitas Utara Malaysia. Sayyida. 2013. Pengaruh Karakteristik Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan. Jurnal “Perfomance” Bisnis & Akutansi Volume III, No.2, September 2013. Sumenep: Universitas Wiraraja. Sekaran. 1992. A Skill Building Approach : Research Method for Business. Second Edition. John Wiley & Sons, Inc: New York. Siti Raisha Forestiani. 2014. Pengaruh Kualitas Informasi Terhadap Kepuasan Pengguna (Survei di PT. Pertamina (Persero) Depot LPG Balongan). Universitas Pendidikan Indonesia. Soudani, Siamak Nejadhosseini. 2012. The Usefulness of an Accounting Information System for Effective Organisational Performance. International Journal of Economics and Finance. 4 (5), pp: 136-145. Steers, Richard. 1985. Efektivitas Organisasi. Jakarta: Erlangga. Sugiyono. 2013. Statistika Untuk Penelitian. Bandung: Alfabeta. Susanti Purwaningsih. 2010. Analisis Kesuksesan Penerapan Sistem Informasi pada Sistem Informasi Pelayanan Terpadu (SIPT) Online (Studi pada PT Jamsotek (Persero)). Jurnal Vol 12 no.2 Tan Kwang En dan Francisca Adelyna Suryandi. 2011. Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Intern Aktivitas Pembelian Bahan Baku Guna Mencapai Penyerahan Bahan Baku yang Tepat Waktu (Studi Kasus pada Perusahaan “X” Bandung). Akurat Jurnal Ilmiah Akuntansi Nomor 06 Tahun ke-2 SeptemberDesember 2011. Universitas Kristen Maranatha. Trisye Yeni Anggraini. 2011. Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Manajerial pada Perusahaan Retail di Surabaya. Surabaya: Sekolah Tinggi Ilmu Ekonomi Perbanas. Vincencia Krisiani dan A. Fenyta Dewi Staf. 2013. Pengaruh Efektivitas Dan Kepercayaan Atas Sistem Informasi Akuntansi Terhadap Kinerja Pengguna Sistem Pada HotelHotel Berbintang Di Yogyakarta. Modus Vol. 25 (1): 57-71, 2013. Yogyakarta: Universitas Atmajaya. Wahyu Kristiani. 2012. Analisis Pengaruh Efektivitas Teknologi Sistem Informasi Akuntansi Terhadap Kinerja Individual. Jurnal Akuntansi. Fakultas Ekonomi Universitas Gunadarma. Williams, Brian and Sawyer, Stacey C. (2005). Using Information Technology Practical Introduction to Computers & Communications. McGraw Hill: New York, USA. http://nik.depkop.go.id/ diakses tanggal 29 Maret 2017.
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92 Lampiran 1 : Kuesioner KUESIONER FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MERCU BUANA JAKARTA
Kepada Yth. Saudara/I Responden Dengan hormat, Dalam rangka memenuhi Tugas Akhir (Skripsi) untuk menyelesaikan Program Sarjana Ekonomi pada Universitas Mercu Buana Jakarta, saya : Nama
: Luhur Prasada Tua Sinambela
NIM
: 43213010006
Program Studi
: AKUNTANSI S-1
No. Telp
: 085945652477
Mengadakan penelitian ilmiah dengan judul : PENGARUH PENGAPLIKASIAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA ORGANISASI (Studi pada Koperasi Karyawan di wilayah Jakarta Selatan)
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93 Kepada Yth. Guna melengkapi data yang diperlukan untuk memenuhi tugas akhir, saya menyadari bahwa waktu Saudara/I sangat terbatas, namun saya memerlukan partisipasi Saudara/I dalam membantu penelitian ini dengan mengisi secara lengkap kuesioner yang telah disampaikan. Apabila terdapat salah satu nomor yang tidak terisi, maka kuesioner dianggap tidak berlaku. Tidak ada jawaban yang benar atau salah dalam jawaban Saudara/I, yang penting adalah menjawab sesuai dengan pendapat Saudara/I. Sehubungan dengan hal diatas, saya mohon partisipasi Saudara/I untuk menjadi responden, dengan cara mengisi daftar pertanyaan sehubungan dengan penelitian ini. Semua informasi yang terkumpul melalui kuesioner ini hanya saya akan gunakan untuk kegiatan akademis saja dan saya jaga kerahasiaannya.
Hormat Saya,
(Luhur Prasada Tua Sinambela)
http://digilib.mercubuana.ac.id/z
94 DATA RESPONDEN Berilah tanda checklist ( √ ) pada alternatif yang Bapak/Ibu pilih : 1. Nama Responden
:
2. Usia
: ……….. Tahun
3. Jenis Kelamin
:
Laki-laki
Perempuan
4. Pendidikan Terakhir
:
D3
S1
S2
Lainnya
Ketua
Anggota
Manager
Lainnya
5. Jabatan Saat ini
:
Mohon Bapak/Ibu berkenan mengisi pertanyaan A, B, C, dan D berikut dengan memberikan tanda checklist ( √ ) pada kotak yang telah disediakan, sesuai dengan keadaan Bapak/Ibu saat ini. Setiap pertanyaan hanya diisi dengan satu jawaban saja. Alternatif pilihan ada 5 (lima), yaitu : 1 = (TSK)
= “Tidak Sama Sekali”
4 = (B)
= “Baik”
2 = (T)
= “Tidak”
5 = (SB)
= ”Sangat Baik”.
3 = (C)
= “Cukup”
Contoh : NO
PERTANYAAN
1
Sistem informasi akuntansi di perusahaan dapat menyediakan jasa sesuai yang dijanjikan dengan akurat.
5 SB √
ALTERNATIF JAWABAN 4 3 2 1 B C T TSK
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95
A. Tingkat Kualitas Sistem Informasi Akuntansi (X1) NO
PERTANYAAN
1
Sistem informasi akuntansi di koperasi dapat memberikan perubahan-perubahan dalam memenuhi kebutuhan pengguna.
2
Sistem informasi akuntansi yang tersedia di koperasi didukung dengan jaringan komunikasi yang memadai.
3
Sistem informasi akuntansi di koperasi mampu menangani masalah dalam memberikan pelayanan pada anggota dengan segera.
4
Sistem informasi akuntansi di perusahaan dapat menyediakan jasa sesuai yang dijanjikan dengan akurat.
5
Sistem informasi akuntansi di koperasi memiliki kemudahan untuk diakses kapanpun saat dibutuhkan.
6
Sistem informasi akuntansi di koperasi memiliki ketersediaan untuk semua pemakai informasi.
7
Sistem informasi akuntansi dapat dioperasikan pada waktu jam kerja dengan nyaman tanpa kendala.
8
Sistem informasi akuntansi memiliki keamanan sistem yang membuat program tidak dapat dirubah-rubah oleh pengguna dan tidak dapat terhapus akibat kesalahan pengguna.
5 SB
ALTERNATIF JAWABAN 4 3 2 1 B C T TSK
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96
NO
PERTANYAAN
9
Sistem informasi akuntansi di perusahaan dapat memberikan kemudahan untuk mencari informasi yang dibutuhkan.
10
Sistem informasi akuntansi dilindungi dari akses fisik maupun logis yang tidak memiliki otorisasi.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
B. Tingkat Kualitas Informasi Akuntansi (X2)
NO
PERTANYAAN
1
Sistem Informasi Akuntansi pada koperasi dapat menghasilkan informasi yang terbaru dengan tepat waktu.
2
Sistem Informasi Akuntansi pada koperasi menghasilkan informasi yang akurat.
3
Sistem Informasi Akuntansi dapat membantu mengklasifikasikan transaksi yang tercantum dalam jurnal pada koperasi dengan tepat.
4
Sistem Informasi Akuntansi dapat menghasilkan informasi yang mudah dipahami oleh pemakai laporan keuangan.
5
Sistem Informasi Akuntansi pada koperasi dapat menghasilkan informasi yang dapat dipercaya.
6
Sistem Informasi Akuntansi pada koperasi dapat menyajikan laporan sesuai kebutuhan koperasi.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
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97
NO
PERTANYAAN
7
Sistem Informasi Akuntansi menghasilkan informasi yang netral yaitu menyajikan informasi laporan keuangan hanya untuk kebutuhan umum pemakai dan tidak diutamakan kebutuhan dan keinginan pihak tertentu.
8
Sistem Informasi Akuntansi menghasilkan informasi yang menggambarkan transaksi, kejadian, dan keadaan yang apa adanya sesuai dengan prinsip atau pengertian yang berlaku umum dengan bahasa dan tata penulisan yang jelas.
9
Sistem Informasi Akuntansi menghasilkan informasi dapat memprediksi dengan akurat berdasarkan masa lalu dan masa sekarang.
10
Sistem Informasi Akuntansi dapat memberikan umpan balik dengan mengkonfirmasi kesimpulan-kesimpulan tertentu mengenai masa lalu.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
C. Tingkat Pengendalian Internal Sistem Informasi Akuntansi (X3)
NO
PERTANYAAN
1
Koperasi memiliki integritas yang baik dalam menunjang pencapaian tujuan koperasi.
2
Koperasi memiliki struktur organisasi yang jelas dalam mencerminkan tugas untuk pencapaian tujuan koperasi.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
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98
NO
PERTANYAAN
3
Ketua pada koperasi memberi tanggung jawab kepada karyawan untuk melindungi aset dan data tertentu.
4
Ketua pada koperasi mengharuskan penggunaan dokumen akuntansi untuk menjamin setiap transaksi akuntansi telah dicatat dengan tepat secara komputerisasi.
5
Ketua pada koperasi mengharuskan penggunaan catatan akuntansi untuk menjamin setiap transaksi akuntansi telah di catat dengan tepat.
6
Laporan keuangan yang dihasilkan dapat digunakan sebagai informasi untuk pengambilan sebuah keputusan. Jaringan internet terpasang di unit kerja secara Local Area Network (LAN) atau Wide Area Network (WAN) dan dimanfaatkan di unit kerja sebagai penghubung dalam pengiriman data dan informasi yang dibutuhkan.
7
8
Pengolahan data transaksi keuangan menggunakan software dan hardware yang sesuai dengan peraturan perundang-undangan.
9
Koperasi mempertimbangkan materialitas terhadap angkaangka transaksi dalam laporan keuangan.
10
Koperasi melakukan pengamanan terhadap aset-aset penting dan kerahasiaan informasi perusahaan dengan memberikan otorisasi terhadap
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
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99
NO
PERTANYAAN penggunaan database, hanya staf tertentu yang memiliki wewenang untuk mengakses database.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
D. Tingkat Kinerja Organisasi (Y)
NO
PERTANYAAN
1
Koperasi dan Ketua Koperasi dapat menggunakan informasi dari hasil penggunaan Sistem Informasi Akuntansi untuk menilai kesuksesan koperasi dan kesehatan keuangan koperasi.
2
Koperasi dapat menjaga keamanan dan kerahasiaan informasi koperasi.
3
Koperasi dapat menjaga keakuratan dan reabilitas serta ketepatan waktu informasi yang disediakan.
4
Kualitas pencatatan laporan keuangan koperasi cenderung meningkat dengan adanya penggunaan software aplikasi sistem informasi akuntansi.
5
Pengolahan data dan pemrosesan data menjadi lebih efisen dan efektif dengan penerapan sistem informasi akuntansi dalam sistem yang terkomputerisasi. Koperasi dapat menghasilkan laporan yang informatif sehingga dapat meningkatkan produktifitas kerja yang memadai.
6
5 SB
ALTERNATIF JAWABAN 4 3 2 1 B C T TSK
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100
NO
PERTANYAAN
7
Koperasi menggunakan informasi dari hasil pengukuran kinerja untuk menilai kemampuan karyawan.
8
Koperasi dapat memanfaatkan informasi dari hasil pengukuran kinerja untuk meningkatkan kualitas proyek selanjutnya.
9
Koperasi dapat menjaga agar proses kerja tetap sesuai dengan tujuan dan kebutuhan organisasi.
10
Koperasi dapat membuat review mengenai tingkat dan kecenderungan pertumbuhan pangsa pasar dan pasar-pasar baru dan mengkomunikasikannya pada karyawan secara berkala.
ALTERNATIF JAWABAN 5 4 3 2 1 SB B C T TSK
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101 LAMPIRAN 2 HASIL KUESIONER a. Variabel Kualitas Sistem Informasi Akuntansi R
KSIA1 KSIA2 KSIA3 KSIA4 KSIA5 KSIA6 KSIA7 KSIA8 KSIA9 KSIA10
1
3,732
4,039
3,312
4,103
2,821
2,981
4,060
3,010
3,674
3,124
2
2,180
4,039
3,312
4,103
2,256
2,378
4,060
4,072
2,935
2,538
3 4
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
2,712
4,039
3,312
4,103
2,821
2,378
3,089
3,010
3,674
3,124
5
2,712
3,024
3,312
3,016
2,821
2,981
3,089
3,010
3,674
3,124
6
3,732
4,039
3,312
4,103
3,853
3,949
3,089
3,010
4,843
4,094
7
3,732
4,039
4,405
4,103
3,853
2,981
4,060
4,072
3,674
3,124
8
2,712
3,024
3,312
3,016
2,821
2,981
3,089
3,010
3,674
3,124
9
3,732
3,024
4,405
4,103
3,853
2,981
4,060
3,010
3,674
3,124
10
3,732
4,039
4,405
4,103
3,853
2,981
4,060
4,072
4,843
4,094
11
2,712
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
12 13
2,712
3,024
4,405
4,103
3,853
3,949
3,089
3,010
3,674
4,094
3,732
4,039
4,405
4,103
2,821
2,981
4,060
4,072
3,674
3,124
14
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
15
2,712
4,039
1,996
3,016
2,256
2,981
3,089
2,378
2,247
2,538
16
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
17 18
2,712
3,024
3,312
3,016
3,853
3,949
3,089
3,010
2,247
3,124
19
2,712 3,732
3,024 4,039
3,312 3,312
3,016 4,103
1,805 2,821
2,981 2,981
3,089 4,060
3,010 4,072
3,674 4,843
3,124 4,094
20
3,732
4,039
4,405
4,103
3,853
3,949
4,060
3,010
3,674
3,124
21
3,732
4,039
3,312
4,103
3,853
2,981
3,089
4,072
4,843
4,094
22
3,732
4,039
4,405
3,016
2,821
2,981
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23
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2,378
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3,674
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24
3,732
4,039
4,405
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3,949
4,060
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25
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3,949
4,060
3,010
3,674
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26
2,712
3,024
3,312
3,016
2,256
2,981
3,089
4,072
3,674
3,124
27
2,712
3,024
3,312
3,016
2,821
3,949
3,089
3,010
3,674
2,538
28
3,732
4,039
3,312
4,103
2,821
2,378
4,060
4,072
4,843
3,124
29
2,712
1,888
4,405
3,016
2,821
1,000
3,089
3,010
2,247
3,124
30 31 32
1,791 2,180 2,712
2,436 1,888 4,039
4,405 4,405 4,405
3,016 3,016 3,016
2,821 1,805 1,805
1,000 1,842 1,000
2,526 1,935 2,526
2,378 1,846 2,378
2,247 1,000 2,935
3,124 3,124 3,124
33
1,791
1,888
1,000
3,016
1,805
1,842
4,060
3,010
2,247
3,124
34
3,732
3,024
1,000
3,016
1,805
1,842
4,060
1,846
1,000
3,124
35
2,180
2,436
1,000
3,016
1,805
1,000
4,060
1,846
2,935
2,538
http://digilib.mercubuana.ac.id/z
102
36
1,791
2,436
2,622
3,016
1,805
1,000
4,060
3,010
2,247
2,538
37
2,712
3,024
2,622
3,016
1,805
1,842
4,060
2,378
2,247
2,538
38
1,000
1,888
2,622
3,016
1,805
1,842
3,089
2,378
1,000
2,538
39
1,791
3,024
2,622
1,846
1,805
1,000
2,526
1,846
3,674
2,538
40
3,732
2,436
2,622
1,846
1,805
2,378
3,089
2,378
2,247
2,538
41
3,732
4,039
3,312
4,103
2,821
2,981
4,060
3,010
3,674
3,124
42
2,180
4,039
3,312
4,103
2,256
2,378
4,060
4,072
2,935
2,538
43
2,712
4,039
3,312
4,103
2,821
2,378
3,089
3,010
3,674
3,124
44
1,791
1,888
3,312
1,846
1,000
2,981
1,935
1,846
2,247
2,538
45
2,712
3,024
3,312
1,846
1,000
2,981
2,526
1,846
2,935
2,538
46
1,791
3,024
3,312
1,846
1,000
1,842
1,935
4,072
4,843
2,538
47
3,732
2,436
3,312
1,846
1,000
1,842
4,060
1,846
3,674
2,538
48
2,180
4,039
1,996
1,846
1,000
2,378
2,526
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4,843
2,538
49
1,000
1,888
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1,846
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3,674
2,538
50
1,791
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1,846
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4,060
2,378
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2,538
51 52
2,180
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1,846
3,853
1,842
3,089
4,072
2,247
2,538
53
2,712 3,732
1,888 3,024
1,996 1,996
1,846 1,846
3,853 3,853
2,378 1,842
4,060 3,089
4,072 2,378
4,843 3,674
1,000 1,925
54
3,732
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1,996
1,846
3,853
2,378
4,060
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4,843
1,000
55
1,791
4,039
1,996
4,103
3,853
1,842
1,935
4,072
2,247
1,925
56 57
2,180 1,000
1,888 3,024
1,996 1,996
4,103 4,103
3,853 3,853
2,378 2,378
1,935 4,060
4,072 1,000
2,935 2,935
1,925 3,124
58
3,732
1,888
4,405
4,103
3,853
3,949
1,935
1,846
4,843
3,124
59
1,000
2,436
4,405
4,103
3,853
3,949
1,935
1,000
2,247
3,124
60
3,732
2,436
4,405
3,016
3,853
3,949
4,060
4,072
4,843
3,124
61 62
1,791 3,732
1,888 4,039
4,405 4,405
3,016 3,016
2,821 2,821
3,949 3,949
3,089 2,526
1,846 3,010
3,674 2,935
3,124 3,124
63
2,180
1,888
1,996
3,016
2,821
3,949
4,060
3,010
4,843
3,124
64
3,732
3,024
3,312
3,016
2,821
3,949
1,935
2,378
2,247
3,124
65
3,732
2,436
3,312
3,016
2,821
3,949
1,935
4,072
4,843
3,124
66 67
1,000 2,180
1,888 4,039
3,312 3,312
3,016 3,016
2,821 2,821
3,949 3,949
4,060 1,935
1,000 1,000
4,843 2,935
3,124 1,925
68 69 70
2,712 1,791 3,732
2,436 4,039 2,436
3,312 3,312 3,312
3,016 3,016 2,366
2,821 2,821 2,821
2,378 1,842 2,378
1,935 4,060 1,935
3,010 1,000 4,072
3,674 2,247 2,247
1,000 2,538 1,000
71
2,180
3,024
1,996
2,366
2,256
1,842
3,089
4,072
2,247
2,538
72
1,000
1,888
1,996
2,366
2,256
2,378
4,060
3,010
3,674
2,538
73
2,712
2,436
1,996
2,366
2,256
2,378
1,935
1,846
2,935
2,538
74
2,712
4,039
4,405
4,103
3,853
2,981
2,526
2,378
3,674
4,094
75
3,732
4,039
4,405
4,103
2,821
2,981
4,060
4,072
3,674
3,124
76
3,732
4,039
4,405
4,103
2,821
2,981
3,089
4,072
3,674
4,094
http://digilib.mercubuana.ac.id/z
103
77
3,732
3,024
3,312
3,016
2,821
2,981
3,089
3,010
3,674
2,538
78
3,732
3,024
3,312
4,103
2,821
2,981
3,089
3,010
3,674
3,124
79
1,000
3,024
4,405
1,846
2,256
2,378
4,060
4,072
4,843
1,000
80
1,791
1,888
4,405
1,846
2,256
1,842
2,526
4,072
2,935
1,925
81
2,712
4,039
1,996
1,846
1,000
2,378
4,060
4,072
4,843
1,000
82
1,000
1,888
1,996
1,846
1,000
2,981
3,089
4,072
3,674
1,925
83
1,791
3,024
1,996
1,846
1,000
2,981
2,526
3,010
4,843
1,925
84
2,180
4,039
3,312
1,846
1,000
2,981
4,060
3,010
3,674
1,000
85
2,712
1,888
3,312
1,846
1,000
2,981
1,935
4,072
4,843
4,094
86
1,000
2,436
3,312
1,846
1,000
2,981
4,060
2,378
2,935
2,538
87
3,732
3,024
3,312
1,846
3,853
2,378
3,089
4,072
4,843
1,000
88
2,712
1,888
3,312
1,846
3,853
3,949
2,526
4,072
3,674
1,925
89
3,732
1,888
2,622
1,000
3,853
3,949
4,060
1,846
2,247
1,000
90
2,180
2,436
2,622
1,000
3,853
3,949
2,526
4,072
4,843
1,925
91
2,712
4,039
2,622
1,000
3,853
3,949
2,526
4,072
3,674
1,000
92 93
1,791
3,024
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3,949
4,060
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2,935
1,000
94
2,180 2,712
1,888 2,436
2,622 1,996
1,000 1,000
3,853 3,853
3,949 3,949
2,526 4,060
1,846 2,378
4,843 2,935
2,538 4,094
95
3,732
3,024
3,312
1,000
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3,949
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3,674
1,000
96
3,732
4,039
3,312
4,103
3,853
3,949
4,060
4,072
4,843
1,925
97 98
2,712 1,791
1,888 3,024
3,312 3,312
4,103 4,103
2,821 2,821
3,949 1,842
3,089 4,060
1,000 3,010
2,935 4,843
1,925 1,925
99
1,000
3,024
3,312
4,103
2,821
1,842
3,089
1,000
4,843
1,000
100
2,712
1,888
2,622
4,103
2,821
1,842
4,060
1,846
3,674
1,925
101
1,000
2,436
2,622
3,016
2,821
1,000
2,526
4,072
2,247
4,094
102 103
3,732 2,712
4,039 1,888
2,622 2,622
3,016 3,016
2,821 2,821
2,378 1,842
4,060 2,526
1,000 1,000
3,674 2,935
1,000 4,094
104
2,180
1,888
2,622
3,016
2,821
2,378
4,060
2,378
3,674
1,925
105
1,791
3,024
1,996
3,016
2,821
1,842
2,526
3,010
2,247
4,094
106 107 108
2,712 3,732 1,000
3,024 2,436 4,039
1,996 4,405 3,312
3,016 3,016 3,016
2,821 2,256 2,256
2,378 1,842 1,000
2,526 4,060 2,526
4,072 3,010 3,010
2,247 3,674 3,674
1,925 1,925 2,538
109
2,712
3,024
3,312
3,016
2,256
2,378
4,060
1,846
3,674
1,925
110
2,712
1,888
3,312
3,016
2,256
1,842
3,089
3,010
3,674
1,925
111
1,000
3,024
3,312
1,846
2,256
1,842
3,089
1,846
2,247
2,538
112
1,791
2,436
3,312
1,846
2,256
2,378
3,089
3,010
3,674
4,094
113
2,180
1,888
2,622
1,846
2,256
2,981
1,935
2,378
1,000
2,538
114
2,712
3,024
2,622
1,846
2,256
2,981
1,935
3,010
3,674
1,925
115
1,791
4,039
2,622
1,000
2,256
2,981
2,526
1,846
2,247
1,925
116
3,732
1,000
4,405
1,000
2,256
2,981
1,935
2,378
3,674
4,094
117
2,180
3,024
3,312
1,000
2,256
2,981
1,935
1,846
3,674
2,538
http://digilib.mercubuana.ac.id/z
104
118
2,712
2,436
3,312
1,000
3,853
1,842
1,000
3,010
3,674
4,094
119
1,791
1,000
3,312
1,000
3,853
2,378
1,000
3,010
2,247
4,094
120
1,000
4,039
3,312
1,000
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1,935
2,378
3,674
2,538
121
2,712
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4,405
1,000
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1,000
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3,674
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122
1,000
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3,674
1,925
123
2,180
2,436
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1,000
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3,674
1,925
124
1,791
1,000
2,622
4,103
3,853
1,842
4,060
1,000
2,935
4,094
125
3,732
1,888
4,405
4,103
3,853
2,378
3,089
3,010
3,674
3,124
126
2,712
3,024
1,996
4,103
3,853
1,842
1,935
4,072
4,843
3,124
127
1,000
1,000
1,996
4,103
3,853
2,378
1,000
1,000
2,247
3,124
128
1,000
3,024
4,405
4,103
2,821
2,981
1,935
4,072
4,843
3,124
129
2,180
1,000
2,622
3,016
2,821
2,981
3,089
4,072
2,935
3,124
130
1,791
2,436
2,622
3,016
2,821
2,981
2,526
3,010
4,843
3,124
131
2,712
1,888
2,622
3,016
2,821
2,981
2,526
4,072
3,674
3,124
132
3,732
1,000
4,405
3,016
2,821
2,981
1,935
4,072
4,843
3,124
133 134
1,000
3,024
2,622
3,016
2,821
1,842
1,935
4,072
2,247
3,124
135
2,712 1,000
1,000 3,024
2,622 4,405
3,016 3,016
2,821 2,821
1,842 3,949
3,089 1,000
3,010 3,010
4,843 3,674
3,124 2,538
136
3,732
1,888
3,312
3,016
2,821
3,949
1,000
2,378
2,247
1,925
137
1,000
1,888
3,312
3,016
2,821
3,949
1,000
4,072
4,843
1,925
138 139
2,712 3,732
2,436 4,039
3,312 3,312
3,016 2,366
2,256 2,256
3,949 3,949
3,089 1,935
1,000 1,846
2,247 2,247
1,000 1,925
140
2,180
1,888
3,312
2,366
2,256
1,842
1,000
3,010
4,843
2,538
141
2,712
2,436
2,622
2,366
1,805
1,842
1,000
3,010
3,674
2,538
142
1,000
3,024
2,622
2,366
1,805
1,842
3,089
4,072
2,247
1,925
143 144 145 146 147
1,791 2,712 3,732 1,000 2,712
4,039 1,000 3,024 1,888 4,039
2,622 2,622 2,622 1,996 1,996
2,366 2,366 2,366 2,366 2,366
1,805 1,805 1,805 1,805 1,805
2,378 1,842 1,842 2,378 1,000
3,089 1,935 1,000 1,935 1,000
2,378 3,010 2,378 3,010 4,072
4,843 2,935 4,843 4,843 2,247
1,925 1,925 2,538 4,094 4,094
148
3,732
1,000
1,996
2,366
1,805
1,000
2,526
1,846
3,674
4,094
149
1,000
3,024
1,996
2,366
1,805
2,378
1,935
1,846
2,247
4,094
150
2,712
1,888
1,996
2,366
1,805
3,949
2,526
3,010
2,247
4,094
151
1,000
2,436
1,000
2,366
1,000
3,949
1,935
2,378
3,674
1,925
152
1,000
3,024
4,405
2,366
1,805
3,949
1,000
4,072
2,247
1,000
153
1,791
3,024
3,312
4,103
1,000
3,949
1,935
1,846
2,935
1,925
154
2,712
1,000
3,312
4,103
1,805
3,949
1,935
1,846
2,247
1,925
155
1,000
1,888
3,312
4,103
1,000
2,981
1,935
3,010
3,674
3,124
156 157
2,180 1,000
2,436 3,024
3,312 3,312
4,103 4,103
1,000 1,000
2,981 2,981
1,935 3,089
3,010 1,846
2,247 3,674
3,124 3,124
158
1,791
1,000
2,622
3,016
1,805
2,981
3,089
1,000
4,843
3,124
http://digilib.mercubuana.ac.id/z
105
159
2,712
4,039
2,622
3,016
1,000
2,981
2,526
4,072
2,247
3,124
160
1,791
1,888
2,622
3,016
1,805
2,378
1,935
3,010
2,935
4,094
161
1,000
3,024
1,996
3,016
1,000
1,000
1,935
1,846
3,674
1,925
162
3,732
3,024
1,996
3,016
1,000
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2,526
2,378
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163
1,000
1,888
1,996
3,016
1,000
1,000
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3,674
1,925
164
2,712
1,000
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3,016
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1,000
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1,846
2,935
3,124
165
2,180
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3,016
1,000
1,000
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166
1,791
1,888
1,996
3,016
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1,846
3,674
4,094
167
1,791
2,436
1,000
3,016
1,000
2,981
1,935
1,846
2,247
2,538
168
1,000
3,024
1,000
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1,000
2,981
1,000
3,010
3,674
4,094
169
2,712
3,024
1,000
2,366
1,000
2,981
1,000
2,378
3,674
4,094
170
3,732
1,000
1,000
2,366
1,805
2,981
1,000
1,846
2,247
4,094
171
1,000
2,436
1,000
2,366
1,805
2,981
3,089
1,000
3,674
4,094
172
2,712
3,024
1,000
2,366
1,805
1,000
1,000
3,010
2,247
4,094
173
3,732
1,888
3,312
2,366
1,805
1,000
1,935
1,846
3,674
1,925
174 175
1,791
3,024
3,312
2,366
1,805
1,000
1,000
2,378
2,247
1,925
176
2,712 1,000
4,039 1,000
3,312 3,312
2,366 2,366
1,805 1,805
1,000 1,000
2,526 1,935
1,000 3,010
3,674 2,247
1,925 1,925
177
2,180
3,024
3,312
2,366
1,805
1,000
2,526
2,378
3,674
2,538
178
1,791
1,888
3,312
2,366
2,256
1,842
2,526
1,846
2,935
3,124
179 180
2,712 3,732
3,024 1,000
1,996 1,000
1,846 4,103
1,805 2,821
2,378 1,842
1,935 1,935
2,378 3,010
3,674 2,247
3,124 3,124
181
2,712
3,024
1,996
4,103
2,821
2,378
3,089
1,000
3,674
1,000
182 183 184
1,791 1,791 2,712
1,888 4,039 2,436
1,996 1,000 1,000
4,103 4,103 4,103
2,821 2,821 2,821
2,378 2,378 1,000
2,526 1,000 3,089
2,378 3,010 1,846
3,674 3,674 2,935
1,925 1,000 1,000
185
1,000
3,024
1,996
4,103
2,821
2,378
2,526
3,010
3,674
1,925
186
2,712
1,000
1,996
3,016
2,821
1,000
1,935
2,378
2,935
1,925
187
2,180
3,024
1,996
3,016
2,821
2,378
1,935
3,010
3,674
1,925
188
1,000
1,888
1,996
3,016
2,821
2,981
1,935
1,000
2,247
4,094
189
2,712
1,000
1,996
3,016
2,821
1,000
3,089
3,010
3,674
4,094
190
3,732
3,024
3,312
3,016
2,821
2,981
1,000
1,846
2,935
4,094
191
1,791
2,436
3,312
3,016
2,821
1,000
1,935
3,010
3,674
4,094
192
2,712
3,024
3,312
3,016
2,821
1,000
1,935
3,010
3,674
4,094
193
1,791
1,888
3,312
1,846
3,853
1,000
3,089
2,378
2,247
1,925
194
1,000
1,000
3,312
1,846
3,853
2,981
2,526
1,846
3,674
1,925
195
2,180
2,436
1,996
1,846
3,853
1,000
1,935
2,378
3,674
1,925
196
2,712
3,024
1,996
1,846
3,853
1,000
2,526
3,010
2,247
4,094
197
1,791
1,000
1,996
1,000
3,853
2,981
3,089
3,010
3,674
4,094
198
2,712
4,039
1,996
1,846
3,853
1,000
2,526
1,846
2,935
4,094
199
3,732
1,000
1,996
1,846
3,853
1,000
2,526
3,010
3,674
4,094
http://digilib.mercubuana.ac.id/z
106
200
2,712
2,436
1,996
1,846
3,853
1,000
3,089
3,010
2,247
4,094
201
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
202
2,712
3,024
3,312
3,016
3,853
3,949
4,060
3,010
3,674
4,094
203
2,180
2,436
2,622
2,366
2,821
2,981
3,089
4,072
4,843
4,094
204
2,712
3,024
3,312
3,016
2,821
2,981
3,089
3,010
3,674
2,538
205
2,712
3,024
3,312
3,016
2,821
2,981
3,089
3,010
3,674
2,538
206
2,712
3,024
3,312
3,016
3,853
2,981
3,089
3,010
3,674
2,538
207
2,712
2,436
2,622
2,366
2,256
1,842
2,526
2,378
2,935
3,124
208
3,732
4,039
3,312
4,103
3,853
2,981
3,089
4,072
4,843
4,094
209
3,732
4,039
4,405
3,016
2,821
2,981
3,089
3,010
3,674
4,094
210
2,712
4,039
4,405
3,016
3,853
2,378
3,089
4,072
3,674
4,094
211
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
3,674
4,094
212
2,712
3,024
3,312
3,016
2,256
3,949
4,060
3,010
3,674
3,124
213
3,732
4,039
3,312
4,103
3,853
2,981
3,089
2,378
3,674
3,124
214
3,732
4,039
4,405
3,016
2,821
2,981
3,089
4,072
3,674
4,094
215 216
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
4,843
4,094
217
2,712 3,732
3,024 4,039
3,312 3,312
3,016 4,103
2,821 3,853
2,378 2,981
3,089 3,089
3,010 3,010
3,674 3,674
3,124 3,124
218
3,732
4,039
4,405
4,103
3,853
1,842
4,060
4,072
4,843
2,538
219
3,732
4,039
4,405
4,103
3,853
3,949
4,060
4,072
3,674
3,124
220
3,732
4,039
3,312
3,016
2,821
1,842
3,089
2,378
2,935
3,124
b. Variabel Kualitas Informasi Akuntansi R
KIA1
KIA2
KIA3
KIA4
KIA5
1
3,204 3,662
1,809 1,670 1,000
2 3
3,204 2,879
KIA6
KIA7
KIA8
KIA9
KIA10
1,000 1,633 3,892
2,872
2,804
2,626 1,670 2,683
1,909 2,471 3,892
2,872
2,132
4
3,204 2,879 1,936 2,879
1,809 1,670 1,823 2,626 2,346 2,683
1,909 2,471 3,892 2,834 1,633 2,983
2,091 3,795
2,804 2,132
5
3,204 3,662
1,809 2,346 2,683
2,834 1,633 5,140
5,013
2,804
6
3,204 3,662
1,809 1,670 2,683
2,834 1,633 2,983
2,872
2,132
7 8
2,493 2,017
2,626 2,346 1,823
2,834 2,471 3,892
2,091
2,132
4,371 4,738
2,626 3,542 2,683
2,834 2,471 3,892
1,000
2,804
9
3,204 2,879
1,809 2,346 2,683
2,834 2,471 3,892
2,091
2,132
10
3,204 2,879
2,626 2,346 2,683
2,834 2,471 5,140
2,872
1,000
11
3,204 3,662
1,809 2,346 2,683
1,909 2,471 5,140
2,091
2,132
12 13
3,204 3,662
1,809 2,346 2,683
2,834 1,633 5,140
3,795
1,000
3,204 3,662
1,809 2,346 2,683
1,909 2,471 3,892
2,872
2,132
14
3,204 4,738
2,626 2,346 2,683
2,834 2,471 3,892
2,091
2,804
15
3,204 2,879
3,807 2,346 2,683
2,834 3,770 5,140
1,000
4,897
16
1,936 2,879
3,807 3,542 3,886
4,029 2,471 3,892
2,091
2,132
17
1,936 2,017
1,000 1,000 2,683
2,834 1,000 2,983
5,013
3,656
http://digilib.mercubuana.ac.id/z
107
18
1,936 2,879
2,626 2,346 2,683
1,909 3,770 5,140
2,091
4,897
19
2,493 3,662
1,809 1,000 1,823
2,834 1,000 3,892
3,795
3,656
20
1,000 1,000
3,807 3,542 3,886
4,029 1,000 2,983
5,013
3,656
21
3,204 2,879
1,809 1,000 2,683
2,834 2,471 3,892
3,795
2,132
22
2,493 3,662
2,626 2,346 1,823
1,000 3,770 3,892
3,795
2,132
23
3,204 1,000
3,807 3,542 3,886
4,029 1,000 2,983
2,091
4,897
24
3,204 2,879
1,000 1,670 2,683
2,834 2,471 3,892
3,795
2,132
25
2,493 2,879
1,000 2,346 1,000
1,000 3,770 3,892
3,795
3,656
26
1,936 2,879
3,807 3,542 3,886
4,029 1,000 2,242
2,872
2,804
27
1,936 3,662
1,000 2,346 1,000
1,909 3,770 2,983
2,872
2,804
28
1,936 2,017
2,626 1,670 1,000
1,909 3,770 5,140
2,872
2,804
29
3,204 2,017
1,000 1,670 1,000
1,909 2,471 2,983
3,795
2,132
30
1,936 3,662
1,000 2,346 1,000
1,909 3,770 2,242
2,872
4,897
31
1,936 2,017
3,807 1,000 2,683
2,834 3,770 2,983
5,013
3,656
32
3,204 2,879
1,809 1,000 1,823
2,834 2,471 3,892
3,795
3,656
33 34 35 36
2,493 2,017
2,626 1,000 3,886
4,029 2,471 2,242
3,795
2,132
1,936 3,662 4,371 4,738 1,936 2,879
1,809 2,346 1,000 2,626 1,000 1,823 1,809 1,000 1,000
2,834 1,000 3,892 1,909 3,770 2,242 2,834 2,471 5,140
3,795 5,013 3,795
2,132 2,132 4,897
37 38
1,936 2,879
1,809 1,670 1,000
2,834 2,471 3,892
3,795
3,656
39
1,936 2,879 1,936 3,662
2,626 2,346 2,683 1,809 1,000 2,683
2,834 1,633 3,892 1,909 2,471 3,892
2,872 3,795
2,132 3,656
40
3,204 2,879
1,809 1,670 2,683
1,909 2,471 3,892
3,795
2,132
41
1,936 2,879
2,626 1,000 2,683
2,834 3,770 3,892
3,795
3,656
42
1,936 2,879
1,809 2,346 2,683
1,909 2,471 3,892
3,795
2,132
43
1,000 2,879
2,626 1,000 2,683
1,909 3,770 3,892
3,795
3,656
44
1,936 3,662
3,807 3,542 3,886
2,834 1,000 2,983
2,872
3,656
45
1,936 2,879
1,809 1,000 1,000
4,029 2,471 3,892
3,795
3,656
46
4,371 4,738
1,809 1,670 1,000
1,000 3,770 2,242
5,013
3,656
47
2,493 2,879
2,626 2,346 2,683
1,909 1,000 5,140
2,872
4,897
48
3,204 2,879
1,809 1,000 1,000
2,834 2,471 3,892
3,795
3,656
49
1,936 3,662
2,626 1,670 2,683
1,909 1,000 3,892
5,013
2,132
50
1,936 2,879
1,809 1,000 1,000
2,834 3,770 3,892
3,795
3,656
51
3,204 3,662
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
52
4,371 4,738
2,626 2,346 3,886
1,909 2,471 2,983
2,872
3,656
53
1,000 2,879
2,626 1,000 2,683
1,909 3,770 3,892
3,795
3,656
54
1,936 3,662
3,807 3,542 3,886
2,834 1,000 2,983
2,872
3,656
55
4,371 4,738
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
56
3,204 4,738
1,000 2,346 1,823
2,834 2,471 2,983
2,091
2,804
57
4,371 4,738
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
58
3,204 3,662
2,626 2,346 3,886
4,029 2,471 3,892
2,091
3,656
http://digilib.mercubuana.ac.id/z
108
59
1,936 2,879
1,809 2,346 2,683
1,909 3,770 5,140
2,091
4,897
60
3,204 3,662
1,809 1,000 2,683
2,834 2,471 3,892
2,872
3,656
61
1,936 2,879
3,807 3,542 3,886
4,029 2,471 3,892
2,091
2,132
62
1,936 2,017
2,626 2,346 3,886
4,029 1,000 3,892
5,013
2,132
63
3,204 2,879
1,809 1,000 1,000
2,834 3,770 3,892
5,013
4,897
64
1,000 2,879
2,626 1,000 2,683
1,909 3,770 3,892
3,795
3,656
65
1,936 3,662
3,807 3,542 3,886
2,834 1,000 2,983
2,872
3,656
66
3,204 2,879
1,000 2,346 2,683
2,834 2,471 3,892
2,872
2,132
67
2,493 2,879
1,809 1,000 1,000
2,834 3,770 3,892
3,795
3,656
68
4,371 4,738
1,809 2,346 1,000
1,000 2,471 2,242
3,795
3,656
69
2,493 2,017
2,626 2,346 1,823
4,029 1,000 5,140
2,872
4,897
70
3,204 3,662
1,809 1,670 2,683
2,834 3,770 3,892
2,872
3,656
71
3,204 2,017
3,807 2,346 3,886
4,029 2,471 2,242
2,872
3,656
72 73 74 75
3,204 1,000 1,936 3,204
1,809 2,626 3,807 1,809
1,909 1,909 2,834 1,000
3,892 3,892 2,983 3,892
2,091 3,795 2,872 5,013
3,656 3,656 3,656 3,656
76
4,371 2,879
1,809 2,346 1,000
1,909 2,471 5,140
2,091
4,897
77
3,204 2,879
1,000 1,000 2,683
2,834 2,471 3,892
3,795
2,132
78 79
3,204 3,662
2,626 2,346 1,823
1,000 2,471 2,242
3,795
2,132
80
1,936 2,017 2,493 2,879
3,807 3,542 3,886 1,000 1,670 1,000
4,029 2,471 2,242 2,834 2,471 3,892
2,872 5,013
3,656 3,656
81
2,493 2,879
1,809 2,346 2,683
1,909 3,770 3,892
2,872
4,897
82
2,493 2,879
2,626 1,000 1,823
2,834 2,471 3,892
2,872
3,656
83
4,371 4,738
2,626 1,000 1,000
1,000 2,471 3,892
5,013
3,656
84
3,204 2,879
1,000 2,346 2,683
1,909 1,000 5,140
2,872
4,897
85
2,493 3,662
2,626 1,000 1,823
1,909 2,471 3,892
3,795
2,132
86
2,493 2,879
1,000 1,000 1,823
2,834 3,770 3,892
3,795
3,656
87
3,204 2,879
3,807 2,346 3,886
4,029 1,000 3,892
2,872
2,132
88
4,371 4,738
2,626 3,542 2,683
1,000 1,000 2,242
5,013
3,656
89
3,204 2,879
1,000 1,000 1,823
2,834 3,770 5,140
2,872
4,897
90
1,936 3,662
3,807 3,542 3,886
4,029 1,000 2,242
2,872
3,656
91
3,204 2,879
1,000 2,346 1,823
2,834 2,471 2,242
2,872
4,897
92
3,204 2,879
2,626 1,000 2,683
1,000 3,770 3,892
3,795
3,656
93
2,493 2,879
1,000 1,670 1,000
2,834 2,471 3,892
3,795
3,656
94
3,204 3,662
1,809 2,346 1,823
2,834 2,471 2,242
2,872
3,656
95
2,493 2,879
2,626 1,670 2,683
1,000 3,770 3,892
3,795
3,656
96
4,371 4,738
1,000 2,346 1,823
1,000 2,471 2,242
5,013
3,656
97
3,204 2,879
2,626 1,000 1,823
1,000 2,471 5,140
2,872
4,897
98
1,936 3,662
3,807 3,542 3,886
4,029 1,000 2,242
2,872
4,897
99
2,493 2,879
1,000 2,346 2,683
2,834 2,471 3,892
3,795
2,132
2,017 2,879 3,662 4,738
3,542 1,000 3,542 1,000
2,683 2,683 3,886 1,823
2,471 3,770 1,000 1,000
http://digilib.mercubuana.ac.id/z
109
100 4,371 4,738 101 3,204 3,662
2,626 1,000 1,000
1,000 3,770 2,242
5,013
3,656
1,000 2,346 2,683
1,000 3,770 5,140
2,091
4,897
102 1,000 2,879 103 3,204 2,017
2,626 1,000 1,823
2,834 2,471 3,892
3,795
3,656
3,807 2,346 3,886
4,029 1,000 2,983
2,872
2,132
104 3,204 2,879 105 3,204 3,662
1,000 3,542 2,683
2,834 2,471 2,242
3,795
3,656
1,000 1,000 1,823
1,909 3,770 3,892
3,795
3,656
106 1,936 2,017 107 4,371 4,738
2,626 2,346 2,683
1,909 2,471 2,983
5,013
3,656
1,000 1,000 1,823
1,000 2,471 3,892
5,013
2,804
108 1,000 3,662 109 4,371 4,738
3,807 3,542 3,886
4,029 3,770 5,140
2,091
4,897
2,626 1,000 1,823
1,000 2,471 2,983
5,013
2,132
110 2,493 3,662 111 2,493 2,017 112 2,493 2,017 113 2,493 2,017
2,626 2,346 1,823 1,000 1,000 1,823 2,626 1,000 2,683
1,000 3,770 5,140 2,834 2,471 3,892 1,909 2,471 2,242
2,872 3,795 3,795
4,897 3,656 3,656
1,000 2,346 2,683
1,909 3,770 2,242
3,795
4,897
114 1,936 3,662 115 2,493 2,017 116 3,204 3,662
1,000 1,000 1,823
2,834 1,000 5,140
3,795
4,897
2,626 1,000 2,683 3,807 3,542 3,886
2,834 1,633 2,983 4,029 3,770 2,242
3,795 2,091
3,656 4,897
117 1,936 2,017 118 4,371 4,738
1,000 2,346 1,823
2,834 2,471 2,983
3,795
3,656
1,000 1,000 2,683
1,909 3,770 2,242
5,013
2,132
119 4,371 4,738 120 4,371 4,738 121 3,204 4,738
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
3,807 3,542 3,886 3,807 3,542 2,683
4,029 3,770 5,140 4,029 3,770 3,892
5,013 3,795
3,656 3,656
122 4,371 4,738 123 2,493 4,738
2,626 3,542 2,683
2,834 3,770 3,892
3,795
3,656
2,626 3,542 1,823
1,909 3,770 5,140
2,872
2,804
124 4,371 4,738 125 3,204 4,738
3,807 3,542 3,886
4,029 3,770 5,140
5,013
2,804
2,626 3,542 2,683
1,909 2,471 3,892
3,795
3,656
126 2,493 2,879 127 3,204 3,662
1,809 1,670 1,823
1,909 1,633 2,983
2,872
3,656
2,626 2,346 3,886
2,834 2,471 3,892
3,795
2,804
128 4,371 4,738 129 3,204 3,662
3,807 3,542 3,886
4,029 3,770 5,140
2,872
4,897
2,626 2,346 2,683
2,834 2,471 3,892
3,795
2,804
130 3,204 3,662 131 3,204 3,662
2,626 2,346 2,683
4,029 3,770 5,140
3,795
2,804
3,807 2,346 3,886
4,029 2,471 3,892
3,795
2,804
132 4,371 3,662 133 4,371 4,738
3,807 2,346 3,886
4,029 2,471 3,892
3,795
3,656
2,626 3,542 3,886
2,834 2,471 3,892
3,795
3,656
134 2,493 4,738 135 3,204 4,738
3,807 3,542 2,683
2,834 2,471 3,892
3,795
2,804
3,807 2,346 3,886
1,909 1,633 2,983
3,795
3,656
136 4,371 4,738 137 3,204 3,662
3,807 2,346 3,886
2,834 2,471 3,892
5,013
2,804
2,626 2,346 2,683
1,909 2,471 2,983
3,795
3,656
138 3,204 4,738 139 4,371 4,738
3,807 2,346 3,886
1,909 1,633 2,983
3,795
3,656
3,807 2,346 3,886
2,834 2,471 3,892
5,013
2,804
140 4,371 4,738
2,626 3,542 2,683
1,909 3,770 5,140
3,795
3,656
http://digilib.mercubuana.ac.id/z
110
141 3,204 2,879 142 4,371 4,738
2,626 3,542 2,683
1,909 1,633 2,983
3,795
3,656
2,626 2,346 3,886
4,029 2,471 3,892
3,795
3,656
143 4,371 4,738 144 4,371 4,738
3,807 3,542 3,886
4,029 3,770 3,892
3,795
4,897
3,807 3,542 3,886
4,029 3,770 5,140
5,013
3,656
145 3,204 3,662 146 3,204 4,738
1,809 2,346 2,683
1,909 3,770 5,140
3,795
3,656
2,626 3,542 2,683
2,834 2,471 3,892
3,795
3,656
147 4,371 148 3,204 149 3,204 150 3,204
4,738
3,807 3,542 3,886
4,029 3,770 5,140
3,795
2,804
3,662 3,662 4,738
2,626 2,346 1,823 2,626 2,346 2,683 2,626 3,542 2,683
2,834 2,471 2,983 2,834 2,471 3,892 2,834 1,633 3,892
3,795 3,795 3,795
2,804 3,656 2,804
151 3,204 3,662 152 4,371 4,738
2,626 2,346 1,823
2,834 2,471 3,892
3,795
2,804
3,807 3,542 2,683
2,834 3,770 5,140
5,013
2,804
153 3,204 3,662 154 3,204 3,662
2,626 2,346 2,683
2,834 1,633 5,140
3,795
3,656
2,626 2,346 2,683
2,834 2,471 3,892
3,795
2,804
155 4,371 4,738 156 3,204 3,662 157 3,204 3,662
3,807 3,542 3,886
4,029 3,770 5,140
5,013
3,656
2,626 2,346 2,683 2,626 2,346 2,683
1,909 2,471 3,892 2,834 3,770 3,892
3,795 2,091
2,804 3,656
158 3,204 3,662 159 3,204 3,662
2,626 2,346 2,683
2,834 2,471 5,140
5,013
3,656
2,626 2,346 3,886
2,834 3,770 2,983
5,013
4,897
160 4,371 3,662 161 4,371 4,738 162 3,204 3,662
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
2,626 2,346 2,683 2,626 2,346 2,683
2,834 1,633 3,892 2,834 2,471 3,892
3,795 3,795
3,656 4,897
163 3,204 3,662 164 3,204 4,738
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
2,626 2,346 2,683
1,909 3,770 3,892
3,795
3,656
165 3,204 2,879 166 3,204 3,662
2,626 2,346 1,823
2,834 2,471 2,983
2,872
3,656
3,807 2,346 2,683
2,834 2,471 3,892
3,795
3,656
167 3,204 3,662 168 3,204 3,662
2,626 3,542 2,683
2,834 2,471 3,892
3,795
3,656
2,626 2,346 3,886
2,834 3,770 3,892
5,013
3,656
169 4,371 3,662 170 4,371 4,738
2,626 3,542 2,683
2,834 2,471 3,892
2,872
3,656
2,626 3,542 3,886
2,834 2,471 5,140
5,013
4,897
171 4,371 4,738 172 3,204 4,738
3,807 2,346 2,683
2,834 2,471 3,892
3,795
4,897
3,807 2,346 3,886
1,909 2,471 5,140
3,795
4,897
173 4,371 4,738 174 3,204 3,662
3,807 3,542 3,886
4,029 3,770 5,140
3,795
4,897
2,626 2,346 1,823
4,029 3,770 3,892
3,795
3,656
175 4,371 4,738 176 4,371 4,738
2,626 3,542 3,886
2,834 2,471 2,983
3,795
3,656
3,807 2,346 2,683
2,834 2,471 5,140
3,795
4,897
177 4,371 4,738 178 3,204 3,662
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
2,626 2,346 2,683
1,909 2,471 3,892
3,795
3,656
179 4,371 4,738 180 4,371 4,738
2,626 3,542 3,886
2,834 2,471 3,892
3,795
3,656
3,807 3,542 3,886
1,000 3,770 5,140
5,013
2,804
181 4,371 4,738
3,807 3,542 3,886
4,029 3,770 5,140
3,795
3,656
http://digilib.mercubuana.ac.id/z
111
182 4,371 4,738 183 3,204 4,738
2,626 2,346 2,683
1,000 2,471 2,983
2,872
3,656
2,626 3,542 3,886
4,029 2,471 3,892
2,091
4,897
184 3,204 3,662 185 4,371 4,738
3,807 2,346 3,886
2,834 3,770 3,892
5,013
3,656
3,807 3,542 3,886
4,029 3,770 5,140
5,013
3,656
186 3,204 4,738 187 4,371 4,738 188 2,493 4,738 189 4,371 4,738
3,807 3,542 2,683 2,626 3,542 2,683 2,626 3,542 1,823
4,029 3,770 3,892 2,834 3,770 3,892 1,909 3,770 5,140
3,795 3,795 2,872
3,656 3,656 2,804
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
190 3,204 4,738 191 3,204 3,662
2,626 3,542 2,683
1,909 2,471 3,892
3,795
3,656
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
192 4,371 4,738 193 4,371 4,738
2,626 3,542 3,886
4,029 2,471 3,892
5,013
4,897
3,807 3,542 3,886
2,834 3,770 5,140
3,795
3,656
194 3,204 3,662 195 4,371 3,662
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
3,807 3,542 3,886
2,834 3,770 3,892
3,795
3,656
196 4,371 4,738 197 3,204 4,738 198 3,204 3,662
3,807 3,542 3,886
2,834 3,770 5,140
5,013
4,897
3,807 3,542 3,886 3,807 3,542 3,886
4,029 3,770 5,140 4,029 2,471 3,892
5,013 3,795
4,897 4,897
199 4,371 4,738 200 4,371 4,738
3,807 3,542 2,683
2,834 3,770 5,140
3,795
3,656
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
201 3,204 4,738 202 4,371 4,738 203 4,371 4,738
1,000 2,346 1,823
2,834 2,471 2,983
2,091
2,804
3,807 3,542 3,886 3,807 3,542 3,886
4,029 3,770 5,140 4,029 3,770 5,140
5,013 5,013
4,897 4,897
204 3,204 4,738 205 4,371 4,738
1,000 2,346 1,823
2,834 2,471 2,983
2,091
2,804
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
206 3,204 3,662 207 3,204 3,662
2,626 2,346 3,886
4,029 2,471 3,892
2,091
3,656
2,626 2,346 1,000
2,834 2,471 3,892
3,795
3,656
208 4,371 4,738 209 1,936 3,662
2,626 3,542 2,683
2,834 3,770 5,140
5,013
4,897
2,626 3,542 2,683
1,000 3,770 3,892
5,013
2,132
210 1,000 3,662 211 3,204 2,017
2,626 3,542 2,683
1,000 2,471 1,000
5,013
1,000
1,809 3,542 2,683
1,000 3,770 2,242
3,795
2,132
212 4,371 4,738 213 4,371 4,738
3,807 3,542 3,886
4,029 3,770 5,140
5,013
4,897
3,807 3,542 2,683
2,834 3,770 5,140
5,013
4,897
214 4,371 4,738 215 3,204 3,662
3,807 3,542 2,683
2,834 3,770 5,140
5,013
3,656
2,626 2,346 2,683
2,834 2,471 3,892
3,795
3,656
216 4,371 4,738 217 4,371 4,738
2,626 2,346 3,886
1,909 2,471 2,983
2,872
3,656
3,807 3,542 3,886
2,834 3,770 5,140
3,795
3,656
218 4,371 4,738 219 3,204 3,662
3,807 2,346 2,683
1,000 2,471 3,892
3,795
3,656
2,626 2,346 2,683
2,834 2,471 5,140
2,091
4,897
220 4,371 4,738
2,626 3,542 3,886
4,029 3,770 5,140
3,795
3,656
http://digilib.mercubuana.ac.id/z
112
c. Variabel Pengendalian Internal Sistem Informasi Akuntansi R 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
PSIA1 4,423 4,423 2,011 4,423 4,423 4,423 4,423 4,423 4,423 3,086 4,423 3,086 4,423 4,423 3,086 4,423 3,086 4,423 2,011 4,423 3,086 3,086 4,423 4,423 3,086 4,423 4,423 3,086 3,086 4,423 4,423 3,086 4,423 3,086 3,086 4,423 4,423 4,423 4,423
PSIA2 4,663 4,663 3,418 4,663 3,418 4,663 4,663 4,663 4,663 4,663 4,663 3,418 4,663 4,663 3,418 4,663 4,663 4,663 4,663 4,663 4,663 3,418 4,663 4,663 3,418 3,418 4,663 4,663 3,418 4,663 4,663 4,663 4,663 3,418 3,418 4,663 4,663 4,663 4,663
PSIA3 3,855 5,130 3,855 3,855 5,130 5,130 3,855 5,130 5,130 3,855 3,855 3,855 3,855 5,130 3,855 5,130 5,130 3,855 3,855 5,130 3,855 3,855 3,855 5,130 3,855 5,130 5,130 5,130 5,130 5,130 5,130 1,911 5,130 3,855 3,855 3,855 5,130 3,855 3,855
PSIA4 4,295 4,295 3,072 4,295 4,295 3,072 4,295 4,295 4,295 4,295 3,072 3,072 4,295 4,295 3,072 4,295 4,295 4,295 4,295 4,295 4,295 3,072 4,295 4,295 3,072 4,295 4,295 4,295 4,295 4,295 4,295 3,072 4,295 3,072 3,072 4,295 4,295 4,295 4,295
PSIA5 3,054 3,054 3,054 4,329 4,329 3,054 4,329 4,329 4,329 4,329 3,054 3,054 4,329 4,329 3,054 4,329 3,054 3,054 2,098 4,329 3,054 3,054 4,329 4,329 3,054 4,329 4,329 4,329 4,329 3,054 4,329 2,098 4,329 4,329 1,557 3,054 4,329 4,329 4,329
PSIA6 1,950 1,000 3,029 3,029 4,330 1,000 3,029 4,330 3,029 4,330 1,950 3,029 4,330 3,029 3,029 4,330 4,330 3,029 1,950 4,330 1,950 3,029 4,330 3,029 3,029 3,029 3,029 4,330 4,330 3,029 4,330 3,029 4,330 4,330 3,029 3,029 4,330 3,029 3,029
PSIA7 5,091 3,740 3,740 3,740 5,091 3,740 3,740 5,091 5,091 5,091 3,740 3,740 3,740 5,091 3,740 5,091 5,091 5,091 5,091 5,091 3,740 3,740 3,740 5,091 3,740 5,091 5,091 5,091 3,740 5,091 5,091 3,740 5,091 3,740 3,740 5,091 5,091 5,091 5,091
PSIA8 4,916 3,636 1,589 3,636 4,916 3,636 3,636 4,916 4,916 3,636 2,504 3,636 3,636 4,916 3,636 4,916 3,636 3,636 4,916 4,916 3,636 3,636 3,636 4,916 3,636 3,636 4,916 4,916 3,636 4,916 4,916 2,504 4,916 3,636 3,636 4,916 3,636 3,636 3,636
http://digilib.mercubuana.ac.id/z
PSIA9 PSIA10 3,264 3,141 3,264 4,555 1,979 3,141 1,979 2,042 3,264 4,555 1,979 2,042 1,979 3,141 4,689 4,555 4,689 4,555 4,689 3,141 3,264 2,042 3,264 3,141 4,689 4,555 3,264 3,141 3,264 3,141 4,689 3,141 3,264 3,141 3,264 3,141 1,979 2,042 4,689 4,555 3,264 3,141 3,264 3,141 4,689 4,555 3,264 3,141 3,264 3,141 3,264 3,141 4,689 4,555 4,689 4,555 3,264 4,555 3,264 3,141 4,689 4,555 1,000 2,042 4,689 4,555 1,000 3,141 3,264 3,141 4,689 4,555 3,264 3,141 4,689 4,555 3,264 4,555
113
40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81
4,423 4,423 4,423 3,086 4,423 4,423 4,423 2,011 3,086 2,011 3,086 3,086 3,086 3,086 3,086 3,086 4,423 3,086 2,011 4,423 3,086 3,086 3,086 4,423 3,086 4,423 3,086 3,086 4,423 3,086 3,086 4,423 3,086 3,086 3,086 2,011 3,086 4,423 3,086 4,423 3,086 3,086
4,663 4,663 4,663 3,418 4,663 4,663 4,663 3,418 3,418 2,512 3,418 2,512 3,418 4,663 3,418 3,418 3,418 3,418 3,418 4,663 3,418 3,418 3,418 4,663 3,418 4,663 3,418 3,418 4,663 3,418 3,418 4,663 3,418 4,663 3,418 2,512 3,418 4,663 3,418 3,418 3,418 4,663
5,130 5,130 5,130 3,855 3,855 5,130 5,130 2,789 3,855 2,789 3,855 2,789 3,855 3,855 3,855 3,855 5,130 3,855 3,855 5,130 3,855 3,855 3,855 5,130 3,855 5,130 3,855 3,855 5,130 3,855 3,855 5,130 3,855 3,855 3,855 2,789 3,855 5,130 3,855 5,130 3,855 3,855
4,295 4,295 4,295 3,072 3,072 4,295 3,072 3,072 3,072 2,219 3,072 2,219 3,072 3,072 3,072 3,072 4,295 3,072 3,072 4,295 3,072 3,072 3,072 4,295 3,072 4,295 3,072 3,072 4,295 3,072 3,072 4,295 3,072 4,295 3,072 4,295 2,219 4,295 3,072 4,295 3,072 4,295
4,329 3,054 3,054 3,054 4,329 4,329 3,054 2,098 4,329 2,098 4,329 2,098 2,098 3,054 3,054 3,054 4,329 3,054 3,054 4,329 3,054 3,054 3,054 4,329 3,054 4,329 3,054 3,054 4,329 3,054 3,054 4,329 3,054 3,054 3,054 2,098 3,054 3,054 3,054 4,329 3,054 4,329
4,330 3,029 3,029 3,029 1,950 3,029 1,000 3,029 4,330 1,950 3,029 1,000 3,029 3,029 4,330 3,029 3,029 1,950 1,950 3,029 1,950 3,029 4,330 1,950 3,029 3,029 3,029 4,330 1,950 1,950 3,029 3,029 3,029 3,029 1,950 1,950 4,330 3,029 4,330 3,029 4,330 3,029
5,091 5,091 5,091 3,740 3,740 5,091 3,740 3,740 5,091 2,453 3,740 2,453 3,740 3,740 5,091 5,091 2,453 2,453 2,453 3,740 3,740 3,740 5,091 3,740 3,740 3,740 3,740 3,740 2,453 3,740 3,740 5,091 3,740 3,740 3,740 2,453 3,740 3,740 3,740 3,740 3,740 5,091
4,916 4,916 4,916 3,636 2,504 4,916 3,636 4,916 4,916 2,504 3,636 2,504 3,636 2,504 2,504 4,916 3,636 2,504 2,504 3,636 2,504 2,504 4,916 3,636 3,636 3,636 3,636 3,636 3,636 3,636 2,504 3,636 4,916 3,636 3,636 2,504 3,636 3,636 4,916 3,636 3,636 3,636
http://digilib.mercubuana.ac.id/z
4,689 4,689 4,689 3,264 1,979 3,264 3,264 1,000 1,000 1,979 3,264 1,979 4,689 3,264 3,264 3,264 3,264 1,979 3,264 4,689 3,264 3,264 4,689 1,979 3,264 3,264 3,264 3,264 3,264 1,979 1,979 3,264 3,264 3,264 1,979 1,979 3,264 3,264 3,264 3,264 3,264 3,264
4,555 4,555 3,141 3,141 3,141 3,141 3,141 4,555 3,141 3,141 2,042 3,141 2,042 3,141 3,141 4,555 3,141 3,141 3,141 3,141 3,141 3,141 3,141 2,042 3,141 3,141 3,141 3,141 3,141 2,042 3,141 3,141 3,141 3,141 2,042 1,602 3,141 3,141 3,141 3,141 3,141 3,141
114
82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123
3,086 3,086 3,086 3,086 4,423 3,086 4,423 3,086 3,086 3,086 2,011 4,423 3,086 4,423 4,423 3,086 3,086 4,423 3,086 3,086 4,423 3,086 4,423 3,086 3,086 4,423 4,423 3,086 4,423 4,423 3,086 4,423 3,086 3,086 3,086 2,011 4,423 3,086 2,011 4,423 3,086 2,011
3,418 3,418 4,663 3,418 4,663 4,663 4,663 3,418 2,512 3,418 3,418 4,663 3,418 4,663 4,663 3,418 3,418 4,663 4,663 3,418 3,418 3,418 4,663 2,512 4,663 3,418 4,663 4,663 4,663 3,418 3,418 2,512 2,512 4,663 2,512 3,418 3,418 3,418 4,663 4,663 3,418 4,663
3,855 3,855 3,855 3,855 5,130 3,855 5,130 3,855 3,855 3,855 2,789 5,130 3,855 5,130 5,130 3,855 3,855 5,130 3,855 3,855 5,130 3,855 5,130 3,855 3,855 3,855 2,789 3,855 5,130 3,855 3,855 2,789 2,789 3,855 5,130 5,130 5,130 3,855 3,855 2,789 2,789 3,855
3,072 3,072 3,072 3,072 4,295 3,072 4,295 3,072 3,072 3,072 2,219 4,295 3,072 4,295 4,295 3,072 3,072 4,295 3,072 4,295 3,072 3,072 4,295 2,219 3,072 3,072 3,072 3,072 4,295 3,072 3,072 2,219 2,219 3,072 4,295 3,072 3,072 3,072 3,072 2,219 4,295 2,219
3,054 3,054 3,054 3,054 4,329 3,054 4,329 3,054 4,329 3,054 3,054 4,329 2,098 4,329 4,329 4,329 3,054 2,098 4,329 3,054 4,329 3,054 4,329 3,054 3,054 3,054 4,329 2,098 4,329 3,054 3,054 4,329 3,054 3,054 3,054 3,054 3,054 3,054 2,098 4,329 1,557 3,054
3,029 1,950 4,330 3,029 4,330 4,330 3,029 3,029 4,330 3,029 4,330 4,330 4,330 4,330 4,330 4,330 4,330 3,029 3,029 4,330 4,330 4,330 3,029 3,029 1,950 3,029 1,950 3,029 4,330 1,950 3,029 3,029 3,029 4,330 1,950 3,029 3,029 3,029 1,950 1,950 3,029 3,029
3,740 3,740 3,740 3,740 2,453 5,091 2,453 3,740 3,740 3,740 3,740 3,740 5,091 5,091 5,091 2,453 3,740 3,740 3,740 5,091 3,740 3,740 3,740 3,740 2,453 3,740 3,740 3,740 5,091 3,740 3,740 3,740 3,740 3,740 2,453 5,091 3,740 3,740 3,740 2,453 3,740 3,740
3,636 3,636 4,916 3,636 2,504 4,916 2,504 3,636 4,916 3,636 3,636 3,636 4,916 4,916 4,916 3,636 3,636 3,636 3,636 4,916 3,636 3,636 3,636 3,636 2,504 3,636 2,504 2,504 4,916 3,636 3,636 3,636 3,636 3,636 3,636 3,636 4,916 3,636 3,636 2,504 3,636 3,636
http://digilib.mercubuana.ac.id/z
3,264 3,264 3,264 3,264 1,979 3,264 3,264 4,689 3,264 4,689 3,264 3,264 4,689 4,689 4,689 3,264 3,264 3,264 3,264 4,689 3,264 3,264 3,264 3,264 3,264 4,689 3,264 3,264 4,689 1,979 3,264 3,264 3,264 3,264 3,264 3,264 3,264 3,264 1,979 1,979 3,264 3,264
3,141 3,141 3,141 4,555 3,141 3,141 3,141 3,141 4,555 4,555 3,141 3,141 4,555 4,555 4,555 3,141 3,141 3,141 3,141 4,555 3,141 3,141 3,141 3,141 3,141 3,141 3,141 3,141 3,141 2,042 3,141 3,141 3,141 3,141 3,141 3,141 3,141 3,141 2,042 2,042 3,141 3,141
115
124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165
3,086 4,423 3,086 2,011 4,423 4,423 4,423 3,086 3,086 4,423 4,423 3,086 3,086 3,086 3,086 4,423 3,086 3,086 1,000 3,086 3,086 3,086 3,086 4,423 2,011 3,086 3,086 2,011 3,086 3,086 3,086 4,423 3,086 4,423 3,086 3,086 3,086 3,086 4,423 4,423 3,086 4,423
4,663 3,418 3,418 2,512 4,663 3,418 3,418 3,418 3,418 4,663 4,663 3,418 2,512 3,418 4,663 4,663 3,418 3,418 1,000 3,418 4,663 3,418 3,418 4,663 4,663 2,512 3,418 4,663 2,512 3,418 2,512 4,663 2,512 2,512 2,512 4,663 3,418 4,663 3,418 3,418 3,418 4,663
5,130 3,855 2,789 5,130 2,789 2,789 2,789 3,855 3,855 5,130 3,855 1,911 2,789 3,855 5,130 3,855 3,855 5,130 1,000 3,855 5,130 3,855 5,130 3,855 5,130 2,789 3,855 3,855 2,789 3,855 2,789 5,130 3,855 2,789 2,789 3,855 2,789 5,130 2,789 5,130 5,130 3,855
4,295 2,219 3,072 4,295 2,219 3,072 3,072 2,219 3,072 3,072 3,072 2,219 2,219 3,072 4,295 3,072 3,072 3,072 1,000 3,072 3,072 3,072 3,072 2,219 4,295 3,072 2,219 2,219 2,219 3,072 2,219 4,295 1,688 1,688 3,072 3,072 3,072 1,688 2,219 4,295 3,072 3,072
4,329 3,054 2,098 4,329 3,054 4,329 3,054 2,098 3,054 4,329 4,329 3,054 4,329 3,054 4,329 4,329 4,329 3,054 2,098 3,054 2,098 1,557 3,054 3,054 2,098 4,329 4,329 3,054 4,329 3,054 3,054 4,329 3,054 4,329 3,054 4,329 3,054 3,054 4,329 2,098 3,054 3,054
3,029 3,029 4,330 3,029 3,029 1,950 3,029 3,029 4,330 4,330 3,029 3,029 4,330 3,029 3,029 3,029 3,029 3,029 1,950 4,330 4,330 1,950 3,029 3,029 1,950 4,330 3,029 3,029 4,330 3,029 4,330 3,029 3,029 3,029 1,950 3,029 1,950 3,029 4,330 1,950 3,029 3,029
3,740 3,740 3,740 5,091 3,740 3,740 3,740 3,740 2,453 5,091 2,453 3,740 3,740 3,740 5,091 3,740 3,740 2,453 2,453 5,091 5,091 2,453 3,740 2,453 3,740 2,453 2,453 5,091 5,091 3,740 5,091 5,091 3,740 3,740 2,453 3,740 3,740 3,740 5,091 3,740 3,740 3,740
3,636 3,636 3,636 3,636 3,636 3,636 3,636 3,636 2,504 4,916 2,504 3,636 4,916 2,504 4,916 4,916 3,636 3,636 2,504 2,504 2,504 2,504 2,504 2,504 2,504 2,504 2,504 2,504 4,916 2,504 2,504 4,916 3,636 3,636 2,504 3,636 2,504 2,504 4,916 3,636 3,636 3,636
http://digilib.mercubuana.ac.id/z
3,264 3,264 3,264 3,264 3,264 3,264 3,264 3,264 1,979 3,264 3,264 4,689 3,264 4,689 3,264 3,264 4,689 1,979 3,264 4,689 3,264 3,264 3,264 3,264 3,264 1,979 3,264 3,264 4,689 3,264 3,264 3,264 3,264 3,264 3,264 4,689 3,264 3,264 4,689 1,979 3,264 3,264
3,141 3,141 3,141 3,141 3,141 3,141 3,141 4,555 3,141 3,141 3,141 3,141 4,555 4,555 2,042 3,141 4,555 2,042 2,042 4,555 3,141 4,555 3,141 3,141 4,555 3,141 4,555 2,042 4,555 3,141 3,141 4,555 3,141 3,141 3,141 3,141 3,141 3,141 3,141 2,042 3,141 3,141
116
166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207
3,086 1,000 3,086 2,011 4,423 3,086 4,423 2,011 3,086 4,423 3,086 3,086 3,086 4,423 3,086 3,086 2,011 3,086 4,423 3,086 2,011 3,086 4,423 3,086 2,011 3,086 3,086 2,011 3,086 3,086 4,423 3,086 2,011 2,011 3,086 3,086 1,000 1,483 2,011 3,086 1,000 4,423
3,418 1,806 3,418 4,663 4,663 4,663 4,663 3,418 2,512 4,663 3,418 3,418 3,418 2,512 4,663 3,418 2,512 4,663 3,418 2,512 3,418 2,512 3,418 2,512 2,512 2,512 2,512 3,418 4,663 3,418 2,512 1,000 1,806 2,512 1,806 4,663 1,806 3,418 4,663 1,806 2,512 3,418
3,855 1,911 3,855 5,130 5,130 3,855 5,130 2,789 3,855 5,130 3,855 3,855 3,855 2,789 3,855 5,130 3,855 2,789 1,911 2,789 2,789 2,789 5,130 2,789 3,855 1,911 2,789 2,789 3,855 3,855 2,789 2,789 3,855 2,789 3,855 1,911 1,911 1,911 3,855 3,855 3,855 3,855
3,072 1,688 3,072 4,295 4,295 3,072 4,295 2,219 3,072 4,295 3,072 3,072 3,072 3,072 2,219 1,688 2,219 3,072 4,295 3,072 2,219 2,219 3,072 3,072 3,072 2,219 3,072 4,295 3,072 2,219 1,688 2,219 2,219 3,072 2,219 1,688 1,688 1,688 1,688 1,688 1,688 1,688
3,054 1,557 3,054 4,329 4,329 3,054 4,329 4,329 3,054 4,329 3,054 2,098 3,054 2,098 3,054 2,098 3,054 3,054 3,054 2,098 2,098 3,054 4,329 3,054 2,098 1,557 2,098 3,054 2,098 1,557 2,098 3,054 2,098 2,098 3,054 1,000 1,000 1,000 1,000 1,000 1,000 4,329
3,029 4,330 1,950 4,330 4,330 3,029 3,029 4,330 3,029 3,029 3,029 3,029 3,029 3,029 4,330 3,029 3,029 1,950 4,330 3,029 4,330 4,330 3,029 3,029 4,330 3,029 4,330 4,330 4,330 4,330 4,330 4,330 4,330 3,029 3,029 1,950 3,029 3,029 3,029 3,029 3,029 1,950
3,740 3,740 2,453 2,453 5,091 2,453 3,740 3,740 3,740 5,091 3,740 3,740 2,453 3,740 3,740 5,091 3,740 3,740 3,740 3,740 2,453 5,091 2,453 3,740 3,740 3,740 3,740 3,740 5,091 5,091 5,091 2,453 3,740 3,740 3,740 5,091 3,740 2,453 5,091 1,000 5,091 3,740
3,636 3,636 3,636 2,504 4,916 2,504 3,636 4,916 2,504 4,916 4,916 3,636 3,636 3,636 3,636 3,636 3,636 3,636 4,916 3,636 2,504 4,916 2,504 3,636 4,916 3,636 3,636 3,636 4,916 4,916 4,916 3,636 3,636 3,636 3,636 4,916 4,916 3,636 3,636 4,916 2,504 4,916
http://digilib.mercubuana.ac.id/z
3,264 3,264 3,264 1,979 3,264 3,264 4,689 3,264 4,689 3,264 3,264 4,689 1,979 3,264 3,264 3,264 3,264 3,264 3,264 3,264 1,979 3,264 3,264 4,689 3,264 4,689 3,264 3,264 4,689 4,689 4,689 3,264 3,264 3,264 3,264 4,689 3,264 4,689 3,264 4,689 1,979 4,689
3,141 3,141 3,141 3,141 3,141 3,141 3,141 4,555 4,555 2,042 3,141 4,555 2,042 3,141 3,141 3,141 3,141 3,141 3,141 4,555 3,141 3,141 3,141 3,141 4,555 4,555 3,141 3,141 4,555 4,555 4,555 3,141 3,141 3,141 3,141 1,000 1,602 1,602 1,000 4,555 2,042 1,000
117
208 209 210 211 212 213 214 215 216 217 218 219 220
3,086 4,423 2,011 3,086 1,483 2,011 3,086 4,423 4,423 3,086 1,483 1,000 3,086
1,806 1,806 2,512 4,663 3,418 1,806 2,512 3,418 4,663 1,806 3,418 3,418 1,806
3,855 2,789 2,789 2,789 2,789 2,789 1,911 3,855 3,855 3,855 3,855 3,855 2,789
1,688 1,000 1,000 1,000 1,000 1,000 1,000 1,000 4,295 4,295 4,295 4,295 4,295
4,329 4,329 4,329 4,329 4,329 4,329 4,329 4,329 4,329 3,054 3,054 3,054 3,054
4,330 4,330 4,330 4,330 4,330 4,330 4,330 4,330 4,330 4,330 1,000 1,000 1,000
2,453 5,091 2,453 2,453 5,091 2,453 5,091 2,453 5,091 3,740 5,091 3,740 5,091
4,916 1,589 4,916 4,916 4,916 1,589 2,504 3,636 4,916 1,000 3,636 1,000 1,589
http://digilib.mercubuana.ac.id/z
3,264 1,000 4,689 3,264 1,979 4,689 1,979 3,264 4,689 1,979 4,689 4,689 3,264
1,602 1,000 1,602 1,000 1,000 2,042 4,555 1,000 1,602 1,602 1,602 1,000 1,602
118 Lampiran 3 1.
UJI ANALISIS STATISTIK DESKRIPTIF Descriptive Statistics N
KSIA (X1) KIA (X2) PISIA (X3) KO (Y) Valid N (listwise)
Mean
Std. Deviation
Statistic
Statistic
Minimum Maximum
Skewness Kurtosis Std. Std. Statistic Error Statistic Error
Statistic
Statistic
Statistic
220
19,508
41,150
28,40311 5,009836
,826
,164
,033
,327
220
22,181
43,193
31,39478 5,248839
,804
,164
-,282
,327
220
18,311
46,421
34,92078 5,121681
,214
,164
,127
,327
220
21,246
45,611
35,69631 5,445608
-,004
,164
-,480
,327
220
Lampiran 4 2. UJI VALIDITAS VARIABEL KUALITAS SISTEM INFORMASI AKUNTANSI Correlations
KSIA1
Pearson Correlatio n
KSIA 1
KSIA 2
KSIA 3
KSIA 4
KSIA 5
KSIA 6
KSIA 7
KSIA 8
KSIA 9
KSIA1 0
1
,274**
,294**
,218**
,324**
,214**
,247**
,205**
,171*
,177**
.000
.000
.001
.000
.001
.000
.002
.011
.008
.000
220
220
220
220
220
220
220
220
220
220
220
,274**
1
,299**
,280**
,139*
,176**
,295**
,274**
,170*
.049
.000
.000
.039
.009
.000
.000
.012
.468
.000 220
Sig. (2tailed) N KSIA2
KSIA3
KSIA4
KSIA5
Pearson Correlatio n
Total KSI A (X1) ,589* *
,558* *
Sig. (2tailed)
.000
N
220
220
220
220
220
220
220
220
220
220
,294**
,299**
1
,260**
,315**
,334**
,212**
,240**
,238**
,135*
Sig. (2tailed)
.000
.000
.000
.000
.000
.002
.000
.000
.045
.000
N
220
220
220
220
220
220
220
220
220
220
220
,218**
,280**
,260**
1
,167*
,158*
,242**
.077
.115
,216**
Sig. (2tailed)
.001
.000
.000
.013
.019
.000
.257
.089
.001
.000
N
220
220
220
220
220
220
220
220
220
220
220
,324**
,139*
,315**
,167*
1
,228**
,234**
,220**
,203**
,148*
Pearson Correlatio n
Pearson Correlatio n
Pearson Correlatio n
http://digilib.mercubuana.ac.id/z
,629* *
,516* *
,561* *
119
KSIA6
KSIA7
KSIA8
KSIA9
KSIA1 0
Total KSIA (X1)
Sig. (2tailed)
.000
.039
.000
.013
N
220
220
220
220
,214**
,176**
,334**
Sig. (2tailed)
.001
.009
N
220
.001
.000
.001
.002
.028
.000
220
220
220
220
220
220
220
,158*
,228**
1
,171*
,135*
,240**
.061
.000
.019
.001
.011
.045
.000
.371
.000
220
220
220
220
220
220
220
220
220
220
,247**
,295**
,212**
,242**
,234**
,171*
1
,173*
,234**
.009
Sig. (2tailed)
.000
.000
.002
.000
.000
.011
.010
.000
.894
.000
N
220
220
220
220
220
220
220
220
220
220
220
,205**
,274**
,240**
.077
,220**
,135*
,173*
1
,313**
.099
Sig. (2tailed)
.002
.000
.000
.257
.001
.045
.010
.000
.142
.000
N
220
220
220
220
220
220
220
220
220
220
220
,171*
,170*
,238**
.115
,203**
,240**
,234**
,313**
1
.046
Sig. (2tailed)
.011
.012
.000
.089
.002
.000
.000
.000
N
220
220
220
220
220
220
220
220
,177**
.049
,135*
,216**
,148*
.061
.009
Sig. (2tailed)
.008
.468
.045
.001
.028
.371
N
220
220
220
220
220
,589**
,558**
,629**
,516**
Sig. (2tailed)
.000
.000
.000
N
220
220
220
Pearson Correlatio n
Pearson Correlatio n
Pearson Correlatio n
Pearson Correlatio n
Pearson Correlatio n
Pearson Correlatio n
,514* *
,532* *
,516* *
,514* *
.496
.000
220
220
220
.099
.046
1
.894
.142
.496
220
220
220
220
220
220
,561**
,514**
,532**
,516**
,514**
,367**
1
.000
.000
.000
.000
.000
.000
.000
220
220
220
220
220
220
220
,367* *
.000
220
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
3. UJI VALIDITAS KUALITAS INFORMASI AKUNTANSI Correlations
KIA1
Pearson Correlation
KIA1
KIA2
KIA3
KIA4
KIA5
KIA6
KIA7
KIA8
KIA9
KIA10
Total KIA (X2)
1
.669**
.243**
.338**
.257**
.103
.267**
.260**
.286**
.178**
.636**
http://digilib.mercubuana.ac.id/z
120 Sig. (2tailed) N KIA2
KIA3
KIA4
KIA5
KIA6
KIA7
KIA8
KIA9
KIA10
Pearson Correlation
.000
.000
.000
.000
.129
.000
.000
.000
.008
.000
220
220
220
220
220
220
220
220
220
220
220
.669**
1
.325**
.422**
.251**
.030
.281**
.267**
.298**
.155*
.652**
.000
.000
.000
.659
.000
.000
.000
.021
.000
Sig. (2tailed)
.000
N
220
220
220
220
220
220
220
220
220
220
220
.243**
.325**
1
.560**
.681**
.453**
.112
.227**
.168*
.204**
.701**
Sig. (2tailed)
.000
.000
.000
.000
.000
.096
.001
.013
.002
.000
N
220
220
220
220
220
220
220
220
220
220
220
.338**
.422**
.560**
1
.586**
.386**
.111
.189**
.019
.183**
.668**
Sig. (2tailed)
.000
.000
.000
.000
.000
.101
.005
.782
.007
.000
N
220
220
220
220
220
220
220
220
220
220
220
.257**
.251**
.681**
.586**
1
.526**
.012
.145*
.099
.153*
.654**
Sig. (2tailed)
.000
.000
.000
.000
.000
.860
.032
.142
.024
.000
N
220
220
220
220
220
220
220
220
220
220
220
Pearson Correlation
.103
.030
.453**
.386**
.526**
1
.001
.224**
.001
.206**
.517**
Sig. (2tailed)
.129
.659
.000
.000
.000
.984
.001
.986
.002
.000
N
220
220
220
220
220
220
220
220
220
220
220
.267**
.281**
.112
.111
.012
.001
1
.341**
.205**
.240**
.450**
Sig. (2tailed)
.000
.000
.096
.101
.860
.984
.000
.002
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.260**
.267**
.227**
.189**
.145*
.224**
.341**
1
.088
.292**
.535**
Sig. (2tailed)
.000
.000
.001
.005
.032
.001
.000
.195
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.286**
.298**
.168*
.019
.099
.001
.205**
.088
1
.042
.391**
Sig. (2tailed)
.000
.000
.013
.782
.142
.986
.002
.195
.536
.000
N
220
220
220
220
220
220
220
220
220
220
220
.178**
.155*
.204**
.183**
.153*
.206**
.240**
.292**
.042
1
.468**
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
http://digilib.mercubuana.ac.id/z
121 Sig. (2tailed)
.008
.021
.002
.007
.024
.002
.000
.000
.536
N
220
220
220
220
220
220
220
220
220
220
220
.636**
.652**
.701**
.668**
.654**
.517**
.450**
.535**
.391**
.468**
1
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
220 220 220 220 **. Correlation is significant at the 0.01 level (2-tailed).
220
220
220
220
220
220
Total KIA (X2)
Pearson Correlation Sig. (2tailed) N
.000
220
*. Correlation is significant at the 0.05 level (2-tailed).
4. UJI VALIDITAS PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI Correlations
PISIA1
Pearson Correlati on
PISIA 1
PISIA 2
PISIA 3
PISIA 4
PISIA 5
PISIA 6
PISIA 7
PISIA 8
PISIA 9
PISIA1 0
1
.462**
.434**
.413**
.508**
.019
.194**
.244**
.150*
.197**
.000
.000
.000
.000
.781
.004
.000
.026
.003
.000
220
220
220
220
220
220
220
220
220
220
220
.462**
1
.524**
.529**
.312**
-.063
.289**
.193**
.108
.083
.000
.000
.000
.354
.000
.004
.111
.222
.000 220
Sig. (2tailed) N PISIA2
PISIA3
PISIA4
PISIA5
PISIA6
Pearson Correlati on
Total PISI A (X3) .644* *
.612* *
Sig. (2tailed)
.000
N
220
220
220
220
220
220
220
220
220
220
.434**
.524**
1
.609**
.376**
.010
.242**
.181**
.104
.191**
Sig. (2tailed)
.000
.000
.000
.000
.886
.000
.007
.124
.005
.000
N
220
220
220
220
220
220
220
220
220
220
220
.413**
.529**
.609**
1
.314**
-.087
.296**
.144*
.115
.249**
Sig. (2tailed)
.000
.000
.000
.000
.198
.000
.033
.088
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.508**
.312**
.376**
.314**
1
.235**
.134*
.151*
.067
.082
Sig. (2tailed)
.000
.000
.000
.000
.000
.048
.026
.326
.224
.000
N
220
220
220
220
220
220
220
220
220
220
220
Pearson Correlati on
.019
-.063
.010
-.087
.235**
1
.236**
.318**
.180**
.257**
Sig. (2tailed)
.781
.354
.886
.198
.000
.000
.000
.008
.000
Pearson Correlati on
Pearson Correlati on
Pearson Correlati on
http://digilib.mercubuana.ac.id/z
.655* *
.639* *
.566* *
.373* *
.000
122 N PISIA7
PISIA8
PISIA9
220
220
220
220
220
220
220
220
220
220
.194**
.289**
.242**
.296**
.134*
.236**
1
.436**
.278**
.189**
Sig. (2tailed)
.004
.000
.000
.000
.048
.000
.000
.000
.005
.000
N
220
220
220
220
220
220
220
220
220
220
220
.244**
.193**
.181**
.144*
.151*
.318**
.436**
1
.349**
.235**
Sig. (2tailed)
.000
.004
.007
.033
.026
.000
.000
.000
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
Pearson Correlati on
.150*
.108
.104
.115
.067
.180**
.278**
.349**
1
.361**
Sig. (2tailed)
.026
.111
.124
.088
.326
.008
.000
.000
N
220
220
220
220
220
220
220
220
.197**
.083
.191**
.249**
.082
.257**
.189**
Sig. (2tailed)
.003
.222
.005
.000
.224
.000
N
220
220
220
220
220
.644**
.612**
.655**
.639**
.000
.000
.000
Pearson Correlati on
Pearson Correlati on
220 .583* *
.577* *
.478* *
.000
.000
220
220
220
.235**
.361**
1
.005
.000
.000
220
220
220
220
220
220
.566**
.373**
.583**
.577**
.478**
.503**
1
.000
.000
.000
.000
.000
.000
.000
220 220 220 220 **. Correlation is significant at the 0.01 level (2-tailed).
220
220
220
220
220
220
220
PISIA1 0
Total PISIA (X3)
Pearson Correlati on
Pearson Correlati on Sig. (2tailed) N
.503* *
.000
*. Correlation is significant at the 0.05 level (2-tailed).
5. UJI VALIDITAS KINERJA ORGANISASI Correlations
KO1
Pearson Correlation
KO1
KO2
KO3
KO4
KO5
KO6
KO7
KO8
KO9
KO10
Total KO (Y)
1
.497**
.450**
.361**
.346**
.147*
.407**
.321**
.188**
.165*
.623**
.000
.000
.000
.000
.029
.000
.000
.005
.014
.000
220
220
220
220
220
220
220
220
220
220
220
.497**
1
.384**
.428**
.386**
.115
.407**
.345**
.193**
.193**
.634**
.000
.000
.000
.088
.000
.000
.004
.004
.000
Sig. (2tailed) N KO2
KO3
Pearson Correlation Sig. (2tailed)
.000
N
220
220
220
220
220
220
220
220
220
220
220
.450**
.384**
1
.351**
.472**
.321**
.314**
.265**
.249**
.165*
.639**
Pearson Correlation
http://digilib.mercubuana.ac.id/z
123 Sig. (2tailed)
.000
.000
N
220
220
.361**
Sig. (2tailed) N
.000
.000
.000
.000
.000
.000
.014
.000
220
220
220
220
220
220
220
220
220
.428**
.351**
1
.354**
.263**
.279**
.193**
.260**
.191**
.591**
.000
.000
.000
.000
.000
.000
.004
.000
.004
.000
220
220
220
220
220
220
220
220
220
220
220
.346**
.386**
.472**
.354**
1
.404**
.349**
.216**
.275**
.388**
.678**
Sig. (2tailed)
.000
.000
.000
.000
.000
.000
.001
.000
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.147*
.115
.321**
.263**
.404**
1
.213**
.407**
.345**
.313**
.579**
Sig. (2tailed)
.029
.088
.000
.000
.000
.001
.000
.000
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.407**
.407**
.314**
.279**
.349**
.213**
1
.438**
.331**
.196**
.638**
Sig. (2tailed)
.000
.000
.000
.000
.000
.001
.000
.000
.003
.000
N
220
220
220
220
220
220
220
220
220
220
220
.321**
.345**
.265**
.193**
.216**
.407**
.438**
1
.515**
.277**
.652**
Sig. (2tailed)
.000
.000
.000
.004
.001
.000
.000
.000
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.188**
.193**
.249**
.260**
.275**
.345**
.331**
.515**
1
.328**
.604**
Sig. (2tailed)
.005
.004
.000
.000
.000
.000
.000
.000
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.165*
.193**
.165*
.191**
.388**
.313**
.196**
.277**
.328**
1
.527**
Sig. (2tailed)
.014
.004
.014
.004
.000
.000
.003
.000
.000
N
220
220
220
220
220
220
220
220
220
220
220
.623**
.634**
.639**
.591**
.678**
.579**
.638**
.652**
.604**
.527**
1
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
220 220 220 220 **. Correlation is significant at the 0.01 level (2-tailed).
220
220
220
220
220
220
KO4
KO5
KO6
KO7
KO8
KO9
KO10
Total KO (Y)
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation Sig. (2tailed) N
*. Correlation is significant at the 0.05 level (2-tailed).
http://digilib.mercubuana.ac.id/z
.000
220
124
LAMPIRAN 5 UJI REALIBILITAS 1. VARIABEL KUALITAS SISTEM INFORMASI AKUNTANSI Reliability Statistics
Cronbach's Alpha
Cronbach's Alpha Based on Standardized Items
.715
N of Items
.715
10
2. VARIABEL KUALITAS INFORMASI AKUNTANSI Reliability Statistics
Cronbach's Alpha
Cronbach's Alpha Based on Standardized Items
.766
N of Items
.766
10
3. VARIABEL PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI Reliability Statistics
Cronbach's Alpha
.761
Cronbach's Alpha Based on Standardized Items
N of Items
.760
http://digilib.mercubuana.ac.id/z
10
125
4. VARIABEL KINERJA ORGANISASI Reliability Statistics
Cronbach's Alpha
Cronbach's Alpha Based on Standardized Items
.818
N of Items
.819
10
Lampiran 6 UJI ASUMSI KLASIK 1. UJI NORMALITAS a. Menggunakan Uji Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test
N Normal Parametersa,b Most Extreme Differences
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
b. Menggunakan Grafik Histogram
http://digilib.mercubuana.ac.id/z
Unstandardized Residual 220 .0000000 5.04637370 .059 .059 -.052 .882 .418
126 c. Menggunakan Penyebaran P-Plot
2. Hasil Uji Heteroskedastisitas a. Menggunakan Uji Park Uji Park Coefficientsa
Model
Unstandardized Coefficients B
Std. Error
Lnx1
-5,825 ,874
6,635 ,891
Lnx2
1,145
Lnx3
,319
(Constant) 1
Standardized Coefficients
T
Sig.
Beta ,068
-,878 ,981
,381 ,328
,973
,084
1,177
,241
1,024
,022
,312
,755
a. Dependent Variable: Lnei2
b. Menggunakan Scatter-Plot
http://digilib.mercubuana.ac.id/z
127 3. Uji Multikolonieritas Coefficientsa
Standardize Unstandardized d Coefficients Coefficients Std. Model B Error Beta T 1 (Constan) 16,559 4,363 3,795 KSIA ,149 ,070 ,137 2,130 (X1) KIA (X2) ,052 ,069 ,050 ,758 PISIA ,380 ,069 ,357 5,477 (X3) a. Dependent Variable: Total KO (Y) Sumber : Output menggunakan SPSS 21, 2017
Collinearity Statistics Toleranc Sig. e VIF ,000 ,034
,959 1,043
,449
,899 1,113
,000
,935 1,069
Lampiran 7 UJI KELAYAKAN MODEL 1. Uji Koefisien Determinasi
Model Summaryb
Adjusted R Std. Error of the Model R R Square Square Estimate a 1 ,376 ,141 ,129 5,081297 a. Predictors: (Constant), Total PISIA (X3), Total KSIA (X1), Total KIA (X2) b. Dependent Variable: Total KO (Y)
2. Uji Simultan (Uji F)
Model 1 Regression
ANOVAa Sum of Squares
df
Mean Square
917,339
3
305,780
Residual
5577,029
216
25,820
Total
6494,368
219
F 11,843
a. Dependent Variable: Total KO (Y) b. Predictors: (Constant), Total PISIA (X3), Total KSIA (X1), Total KIA (X2)
http://digilib.mercubuana.ac.id/z
Sig. ,000b
128 Lampiran 8 UJI HIPOTESIS 1. Uji Analisis Regresi Linear Berganda Coefficientsa
Model
Unstandardized Coefficients B
(Constant) Total KSIA (X1) 1 Total KIA (X2) Total PISIA (X3)
Standardized Coefficients
Std. Error
t
Sig.
Beta
Collinearity Statistics Tolerance
VIF
16.559
4.363
3.795 .000
.149
.070
.137 2.130 .034
.959 1.043
.052
.069
.050
.758 .449
.899 1.113
.380
.069
.357 5.477 .000
.935 1.069
a. Dependent Variable: Total KO (Y)
2. Uji Parsial (Uji t) Coefficientsa
Model
(Constant)
Unstandardized Coefficients B Std. Error 16.559 4.363
Total KSIA .149 .070 (X1) 1 Total KIA .052 .069 (X2) Total PISIA .380 .069 (X3) a. Dependent Variable: Total KO (Y)
Standardized Coefficients Beta
t
Sig.
Collinearity Statistics Tolerance VIF
3.795 .000 .137 2.130 .034
.959 1.043
.050
.758 .449
.899 1.113
.357 5.477 .000
.935 1.069
http://digilib.mercubuana.ac.id/z
129 Lampiran 9 1. Data Indentitas Responden R USIA JENIS KELAMIN PENDIDIKAN JABATAN 41 L S1 Kepala Koperasi 1 50 L S1 Kepala Koperasi 2 39 L D3 Kepala Koperasi 3 30 L SMA Kasir 4 42 L D3 Staff Administrasi 5 26 L SMA Kasir 6 47 L S1 Manager Koperasi 7 33 L S1 Manager Koperasi 8 43 L S1 Kepala Koperasi 9 32 P S1 Staff Accounting 10 42 L S1 Staff Administrasi 11 31 L SMA Kasir 12 32 L SMA Kasir 13 42 L S1 Kepala Koperasi 14 43 L D3 Staff Accounting 15 25 L SMA Kasir 16 35 L SMA Kasir 17 28 P S1 Staff Accounting 18 55 P S1 Kepala Koperasi 19 43 L S1 Staff Administrasi 20 32 P SMA Kasir 21 33 L S1 Staff Accounting 22 23 P S1 Staff Administrasi 23 24 L SMA Kasir 24 30 L S1 Staff Administrasi 25 46 L D3 Kepala Koperasi 26 43 P S1 Staff Administrasi 27 25 L S1 Staff Administrasi 28 35 L S1 Manager Koperasi 29 43 L S1 Manager Koperasi 30 28 p SMA Kasir 31 39 L D3 Staff Administrasi 32 35 L SMA Kasir 33 32 L S1 Staff Administrasi 34 37 L D3 Staff Accounting 35 23 P S1 Staff Accounting 36
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37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
46 35 24 50 43 25 25 43 31 28 35 45 25 24 25 28 35 25 27 31 38 34 39 44 33 41 26 38 29 36 35 25 35 30 31 22 28 33 53
L L L L L L L L L P L L L P L L P L L P P L L L L L L L L L L L L L L P L L L
D3 D3 SMA D3 S1 D3 SMA D3 D3 SMA S1 D3 D3 S1 S1 S1 S1 S1 D3 S1 S1 SMA S1 S1 D3 S1 S1 S1 SMA S1 D3 SMA D3 SMA D3 D3 SMA S1 S1
http://digilib.mercubuana.ac.id/z
Kepala Koperasi Staff Accounting Kasir Manager Koperasi Manager Koperasi Staff Administrasi Kasir Manager Koperasi Staff Accounting Kasir Staff Administrasi Manager Koperasi Staff Accounting Staff Accounting Staff Accounting Staff Accounting Staff Administrasi Staff Accounting Staff Accounting Staff Accounting Staff Accounting Kasir Manager Koperasi Manager Koperasi Staff Accounting Kepala Koperasi Staff Accounting Kepala Koperasi Kasir Manager Koperasi Staff Accounting Kasir Manager Koperasi Kasir Staff Accounting Staff Administrasi Kasir Manager Koperasi Kepala Koperasi
131
76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114
42 42 31 35 30 27 35 44 30 21 38 27 30 32 31 25 43 27 32 35 30 35 45 37 23 46 43 24 51 43 25 22 43 42 28 53 45 43 31
L L L L L L L L L P L P L L L L L P L P L L L L P L L L L L L L L L L L L L P
S1 D3 D3 S1 SMA SMA D3 S1 D3 D3 D3 SMA D3 D3 D3 SMA D3 D3 SMA S1 SMA S1 D3 S1 SMA S1 D3 SMA S1 S1 SMA SMA S1 D3 SMA S1 S1 D3 S1
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Manager Koperasi Staff Administrasi Staff Accounting Manager Koperasi Kasir Kasir Manager Koperasi Manager Koperasi Staff Accounting Staff Administrasi Manager Koperasi Kasir Staff Administrasi Staff Administrasi Staff Accounting Kasir Staff Administrasi Staff Accounting Kasir Manager Koperasi Kasir Manager Koperasi Staff Accounting Kepala Koperasi Kasir Kepala Koperasi Staff Accounting Kasir Kepala Koperasi Manager Koperasi Kasir Kasir Kepala Koperasi Staff Administrasi Kasir Manager Koperasi Kepala Koperasi Staff Accounting Staff Accounting
132
115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153
25 28 43 32 27 28 43 44 52 30 23 41 43 32 28 23 24 30 46 52 35 35 43 28 39 35 32 37 31 46 23 43 28 35 45 25 24 25 28
L L P L L P P L L L L L L L L P L L L L L L L L L L L L P L L L L L L L L L L
SMA S1 D3 D3 SMA SMA S1 S1 S1 S1 SMA S1 S1 S1 SMA SMA SMA SMA S1 D3 D3 S1 S1 SMA D3 S1 SMA D3 D3 S1 SMA D3 SMA S1 D3 SMA S1 S1 D3
http://digilib.mercubuana.ac.id/z
Kasir Staff Accounting Staff Administrasi Staff Accounting Kasir Kasir Kepala Koperasi Manager Koperasi Kepala Koperasi Staff Accounting Kasir Kepala Koperasi Manager Koperasi Staff Administrasi Kasir Kasir Kasir Kasir Kepala Koperasi Kepala Koperasi Staff Accounting Manager Koperasi Manager Koperasi Kasir Kepala Koperasi Manager Koperasi Kasir Staff Accounting Staff Accounting Kepala Koperasi Kasir Staff Administrasi Kasir Staff Administrasi Kepala Koperasi Kasir Staff Accounting Staff Accounting Staff Accounting
133
154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192
23 25 33 43 38 34 39 44 32 54 52 32 28 33 24 30 31 28 35 52 25 33 25 32 23 33 27 28 51 33 28 38 34 39 43 34 41 51 44
P L L P L L L P L L L L L P L L L L L L L P L L L L L P L L P L L L P L L L L
D3 D3 D3 D3 S1 D3 S1 S1 D3 S1 S1 SMA D3 S1 S1 S1 D3 SMA S1 S1 D3 S1 D3 S1 D3 S1 D3 D3 S1 D3 SMA S1 D3 D3 S1 D3 D3 S1 D3
http://digilib.mercubuana.ac.id/z
Staff Administrasi Staff Accounting Staff Accounting Staff Administrasi Staff Accounting Staff Accounting Manager Koperasi Manager Koperasi Staff Accounting Kepala Koperasi Manager Koperasi Kasir Staff Accounting Staff Accounting Staff Accounting Staff Administrasi Staff Administrasi Kasir Staff Administrasi Kepala Koperasi Staff Administrasi Staff Accounting Staff Accounting Staff Accounting Staff Administrasi Staff Accounting Staff Administrasi Staff Accounting Kepala Koperasi Staff Administrasi Kasir Staff Accounting Staff Administrasi Manager Koperasi Manager Koperasi Staff Administrasi Staff Accounting Manager Koperasi Manager Koperasi
134
193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220
28 32 32 45 46 51 25 35 51 32 25 43 28 52 34 39 43 32 41 32 32 28 23 24 30 46 51 22
L P L L L L L L L P L L L P L L P L L L L L P L L L L L
SMA D3 D3 S1 D3 S1 SMA SMA S1 S1 SMA D3 SMA S1 D3 SMA S1 D3 D3 SMA D3 S1 S1 S1 SMA S1 S1 SMA
http://digilib.mercubuana.ac.id/z
Kasir Staff Accounting Staff Accounting Manager Koperasi Kepala Koperasi Kepala Koperasi Kasir Kasir Manager Koperasi Staff Administrasi Kasir Staff Accounting Kasir Kepala Koperasi Staff Accounting Kasir Manager Koperasi Staff Administrasi Staff Administrasi Kasir Staff Administrasi Staff Accounting Staff Administrasi Staff Accounting Kasir Kepala Koperasi Kepala Koperasi Kasir
135
Lampiran 10 Surat Penelitian
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