Jasa Profesional, Ilmiah dan Teknis

DAFTAR PUSTAKA

M. Jasa Profesional, Ilmiah dan Teknis

131 PT Bina Karya (Persero)

132 PT Biro Klasifikasi Indonesia (Persero) 133 PT Energy Management Indonesia (Persero) 134 PT Indah Karya (Persero)

136 PT Sucofindo (Persero)

137 PT Survey Udara Penas (Persero) 138 PT Surveyor Indonesia (Persero) 139 PT Virama Karya (Persero) 140 PT Yodya Karya (Persero) Sumber: Kementrian BUMN

Hasil output SPSS untuk uji validitas Kecendrungan Kecurangan Akuntansi: Correlations

KKA1 KKA2 KKA3 KKA4 KKA5 KKA KKA1 Pearson Correlation 1 .263 .154 .263 .106 .569^**

Sig. (2-tailed) _.160 _.416 _.160 _.578 _.001

N 30 30 30 30 30 30

KKA2 Pearson Correlation .263 1 .373^* .489^** .323 .776^** Sig. (2-tailed) _.160 _.042 _.006 _.081 _.000

N 30 30 30 30 30 30

KKA3 Pearson Correlation .154 .373^* 1 .053 .196 .576^** Sig. (2-tailed) _.416 _.042 _.780 _.300 _.001

N 30 30 30 30 30 30

KKA4 Pearson Correlation .263 .489^** .053 1 .167 .618^** Sig. (2-tailed) _.160 _.006 _.780 _.378 _.000

N 30 30 30 30 30 30

KKA5 Pearson Correlation .106 .323 .196 .167 1 .586^** Sig. (2-tailed) _.578 _.081 _.300 _.378 _.001

N 30 30 30 30 30 30

KKA Pearson Correlation .569^** .776^** .576^** .618^** .586^** 1 Sig. (2-tailed) _.001 _.000 _.001 _.000 _.001

N 30 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

Hasil output SPSS untuk uji validitas Perilaku Tidak Etis: Correlations

PTE1 PTE2 PTE3 PTE4 PTE PTE1 Pearson Correlation 1 .154 .099 .709^** .726^**

Sig. (2-tailed) _.416 _.604 _.000 _.000

N 30 30 30 30 30

PTE2 Pearson Correlation .154 1 .213 .342 .634^** Sig. (2-tailed) _.416 _.258 _.064 _.000

N 30 30 30 30 30

PTE3 Pearson Correlation .099 .213 1 .167 .529^** Sig. (2-tailed) _.604 _.258 _.378 _.003

Sig. (2-tailed) _.000 _.064 _.378 _.000

N 30 30 30 30 30

PTE Pearson Correlation .726^** .634^** .529^** .825^** 1 Sig. (2-tailed) _.000 _.000 _.003 _.000

N 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

Uji Asumsi Klasik

1. Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 53

Normal Parameters^a Mean .0000000 Std. Deviation 1.07056236 Most Extreme Differences Absolute .076

Positive .076

Negative -.069

Kolmogorov-Smirnov Z .551

Asymp. Sig. (2-tailed) .922

2. Hasil Uji Multikoloniearitas Coefficients^a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) _19.362 _7.457 _2.596 _.012

PI -.617 .249 -.297 -2.482 .017 .958 1.044 KK -.880 .284 -.415 -3.099 .003 .768 1.303 KO -.144 .095 -.201 -1.518 .135 .783 1.278 PTE .793 .380 .310 2.088 .042 .623 1.606 a. Dependent Variable: KKA

Hasil output SPSS untuk uji reliabilitas Pengendalian Internal:

Reliability Statistics

Cronbach's

Alpha N of Items .762 5

Hasil output SPSS untuk uji reliabilitas Kesesuaian Kompensasi:

Reliability Statistics

Cronbach's

Alpha N of Items

.602 6

Hasil output SPSS untuk uji reliabilitas Komitmen Organisasi:

Reliability Statistics

Cronbach's

Alpha N of Items

Hasil output SPSS untuk uji reliabilitas Kecendrungan Kecurangan Akuntansi:

Reliability Statistics

Cronbach's

Alpha N of Items .606 5

Hasil output SPSS untuk uji reliabilitas Perilaku Tidak Etis:

Reliability Statistics

Cronbach's

Alpha N of Items .615 4

Hasil output SPSS untuk uji validitas Pengendalian Internal:

Correlations

PI1 PI2 PI3 PI4 PI5 PI

PI1 Pearson Correlation 1 .829^** .210 .518^** .600^** .780^** Sig. (2-tailed) _.000 _.266 _.003 _.000 _.000

N 30 30 30 30 30 30

PI2 Pearson Correlation .829^** 1 .232 .464^** .670^** .796^** Sig. (2-tailed) _.000 _.218 _.010 _.000 _.000

N 30 30 30 30 30 30

PI3 Pearson Correlation .210 .232 1 .379^* .219 .590^** Sig. (2-tailed) _.266 _.218 _.039 _.244 _.001

N 30 30 30 30 30 30

PI4 Pearson Correlation .518^** .464^** .379^* 1 .477^** .759^** Sig. (2-tailed) _.003 _.010 _.039 _.008 _.000

N 30 30 30 30 30 30

PI5 Pearson Correlation .600^** .670^** .219 .477^** 1 .816^** Sig. (2-tailed) _.000 _.000 _.244 _.008 _.000

N 30 30 30 30 30 30

PI Pearson Correlation .780^** .796^** .590^** .759^** .816^** 1 Sig. (2-tailed) _.000 _.000 _.001 _.000 _.000

Correlations

PI1 PI2 PI3 PI4 PI5 PI

PI1 Pearson Correlation 1 .829^** .210 .518^** .600^** .780^** Sig. (2-tailed) _.000 _.266 _.003 _.000 _.000

N 30 30 30 30 30 30

PI2 Pearson Correlation .829^** 1 .232 .464^** .670^** .796^** Sig. (2-tailed) _.000 _.218 _.010 _.000 _.000

N 30 30 30 30 30 30

PI3 Pearson Correlation .210 .232 1 .379^* .219 .590^** Sig. (2-tailed) _.266 _.218 _.039 _.244 _.001

N 30 30 30 30 30 30

PI4 Pearson Correlation .518^** .464^** .379^* 1 .477^** .759^** Sig. (2-tailed) _.003 _.010 _.039 _.008 _.000

N 30 30 30 30 30 30

PI5 Pearson Correlation .600^** .670^** .219 .477^** 1 .816^** Sig. (2-tailed) _.000 _.000 _.244 _.008 _.000

N 30 30 30 30 30 30

PI Pearson Correlation .780^** .796^** .590^** .759^** .816^** 1 Sig. (2-tailed) _.000 _.000 _.001 _.000 _.000

N 30 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

Hasil output SPSS untuk uji validitas Kesesuaian Kompensasi: Correlations KK1 KK2 KK3 KK4 KK5 KK6 KK KK1 Pearson Correlation 1 -.139 .200 .083 .193 .327 .350 Sig. (2-tailed) _.463 _.288 _.663 _.307 _.077 _.058 N 30 30 30 30 30 30 30 KK2 Pearson Correlation -.139 1 .065 .283 .376^* -.027 .523^** Sig. (2-tailed) _.463 _.733 _.130 _.040 _.889 _.003 N 30 30 30 30 30 30 30 KK3 Pearson Correlation .200 .065 1 .310 .361^* .272 .604^** Sig. (2-tailed) _.288 _.733 _.095 _.050 _.146 _.000 N 30 30 30 30 30 30 30 KK4 Pearson Correlation .083 .283 .310 1 .336 .127 .660^** Sig. (2-tailed) _.663 _.130 _.095 _.069 _.505 _.000 N 30 30 30 30 30 30 30

KK5 Pearson Correlation .193 .376^* .361^* .336 1 .221 .754^** Sig. (2-tailed) _.307 _.040 _.050 _.069 _.240 _.000 N 30 30 30 30 30 30 30 KK6 Pearson Correlation .327 -.027 .272 .127 .221 1 .527^** Sig. (2-tailed) _.077 _.889 _.146 _.505 _.240 _.003 N 30 30 30 30 30 30 30 KK Pearson Correlation .350 .523^** .604^** .660^** .754^** .527^** 1 Sig. (2-tailed) _.058 _.003 _.000 _.000 _.000 _.003 N 30 30 30 30 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed). **. Correlation is significant at the 0.01 level (2-tailed).

Hasil output SPSS untuk uji validitas Komitmen Organisasi: Correlations

KO1 KO2 KO3 KO4 KO5 KO6 KO7 KO KO1 Pearson Correlation 1 .488^** .150 .293 .293 .063 -.053 .519^**

Sig. (2-tailed) _.006 _.428 _.116 _.116 _.740 _.781 _.003

N 30 30 30 30 30 30 30 30

KO2 Pearson Correlation .488^** 1 .308 .206 .206 .000 -.155 .494^** Sig. (2-tailed) _.006 _.097 _.274 _.274 _1.000 _.412 _.005

N 30 30 30 30 30 30 30 30

KO3 Pearson Correlation .150 .308 1 .015 .015 .238 -.008 .450^* Sig. (2-tailed) _.428 _.097 _.939 _.939 _.206 _.967 _.013

N 30 30 30 30 30 30 30 30

KO4 Pearson Correlation .293 .206 .015 1 .683^** .154 .622^** .776^** Sig. (2-tailed) _.116 _.274 _.939 _.000 _.416 _.000 _.000

N 30 30 30 30 30 30 30 30

KO5 Pearson Correlation .293 .206 .015 .683^** 1 .000 .363^* .655^** Sig. (2-tailed) _.116 _.274 _.939 _.000 _1.000 _.049 _.000

N 30 30 30 30 30 30 30 30

KO6 Pearson Correlation .063 .000 .238 .154 .000 1 .168 .430^* Sig. (2-tailed) _.740 _1.000 _.206 _.416 _1.000 _.375 _.018

N 30 30 30 30 30 30 30 30

KO7 Pearson Correlation -.053 -.155 -.008 .622^** .363^* .168 1 .551^** Sig. (2-tailed) _.781 _.412 _.967 _.000 _.049 _.375 _.002

N 30 30 30 30 30 30 30 30

KO Pearson Correlation .519^** .494^** .450^* .776^** .655^** .430^* .551^** 1 Sig. (2-tailed) _.003 _.005 _.013 _.000 _.000 _.018 _.002

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT KKA /METHOD=ENTER PI KK KO /SCATTERPLOT=(*SRESID ,*ZPRED). Regression Notes

Output Created 28-May-2013 22:06:33

Comments

Input Active Dataset DataSet0 Filter <none> Weight <none> Split File <none> N of Rows in Working Data

File ⁵³

Missing Value Handling Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on cases with no missing values for any variable used.

Syntax REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL

/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT KKA

/METHOD=ENTER PI KK KO

/SCATTERPLOT=(*SRESID ,*ZPRED).

Resources Processor Time 00:00:00.905

Elapsed Time 00:00:00.812

Memory Required 2532 bytes

Additional Memory Required

for Residual Plots ^{224 bytes}

[DataSet0]

Variables Entered/Removed^b

Model Variables Entered

Variables

Removed Method 1 KO, KK, PI^a . Enter a. All requested variables entered.

Model Summary^b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .529^a .280 .236 1.15182

a. Predictors: (Constant), KO, KK, PI b. Dependent Variable: KKA

ANOVA^b

Model Sum of Squares df Mean Square F Sig. 1 Regression 25.294 3 8.431 6.355 .001^a

Residual _65.008 ₄₉ _1.327

Total _90.302 ₅₂

a. Predictors: (Constant), KO, KK, PI b. Dependent Variable: KKA

Coefficients^a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Sta

B Std. Error Beta Tolerance

1 (Constant) _33.950 _2.691 _12.616 _.000

PI -.683 .255 -.329 -2.682 .010 .974

KK -.605 .260 -.285 -2.328 .024 .977

KO -.237 .087 -.330 -2.714 .009 .997

a. Dependent Variable: KKA

Coefficient Correlations^a Model KO KK PI 1 Correlations KO 1.000 .003 -.056 KK .003 1.000 .152 PI -.056 .152 1.000 Covariances KO .008 6.969E-5 -.001 KK 6.969E-5 .068 .010 PI -.001 .010 .065 a. Dependent Variable: KKA

Collinearity Diagnostics^a

Model

Dimensi

on Eigenvalue Condition Index

Variance Proportions (Constant) PI KK KO 1 1 3.960 1.000 .00 .00 .00 .00 2 .027 12.024 .01 .04 .03 .96 3 .011 19.338 .00 .56 .29 .00 4 .002 40.790 .99 .40 .68 .04

a. Dependent Variable: KKA

Residuals Statistics^a

Minimum Maximum Mean Std. Deviation N Predicted Value 21.1689 24.6385 23.2642 .69744 53 Std. Predicted Value -3.004 1.971 .000 1.000 53 Standard Error of Predicted

Value ^.167 ^.653 ^.296 ^.113 ⁵³

Adjusted Predicted Value 21.2295 24.7130 23.2656 .70680 53 Residual -2.11309 2.46424 .00000 1.11810 53 Std. Residual -1.835 2.139 .000 .971 53 Stud. Residual -1.903 2.241 .000 1.009 53 Deleted Residual -2.27271 2.70470 -.00143 1.21012 53 Stud. Deleted Residual -1.957 2.342 .000 1.023 53 Mahal. Distance .116 15.730 2.943 3.289 53

Cook's Distance .000 .138 .021 .034 53

Centered Leverage Value .002 .302 .057 .063 53 a. Dependent Variable: KKA

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT PTE /METHOD=ENTER PI KK KO /SCATTERPLOT=(*SRESID ,*ZPRED). Regression Notes

Output Created 28-May-2013 22:07:22

Comments

Input Active Dataset DataSet0 Filter <none> Weight <none> Split File <none> N of Rows in Working Data

File ⁵³

Missing Value Handling Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on cases with no missing values for any variable used.

Syntax REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT PTE

/METHOD=ENTER PI KK KO

/SCATTERPLOT=(*SRESID ,*ZPRED).

Resources Processor Time 00:00:01.076

Elapsed Time 00:00:00.765

Memory Required 2532 bytes

Additional Memory Required

for Residual Plots ^{224 bytes}

[DataSet0]

Variables Entered/Removed^b

Model Variables Entered

Variables

Removed Method 1 KO, KK, PI^a . Enter a. All requested variables entered.

b. Dependent Variable: PTE

Model Summary^b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .614^a .377 .339 .41893

a. Predictors: (Constant), KO, KK, PI b. Dependent Variable: PTE

ANOVA^b

Model Sum of Squares df Mean Square F Sig. 1 Regression 5.212 3 1.737 9.899 .000^a

Residual _8.600 ₄₉ _.176

Total _13.811 ₅₂

a. Predictors: (Constant), KO, KK, PI b. Dependent Variable: PTE

Coefficients^a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) _18.391 _.979 _18.790 _.000 PI -.084 .093 -.103 -.905 .370 KK .346 .095 .417 3.654 .001 KO -.116 .032 -.413 -3.661 .001

a. Dependent Variable: PTE

Residuals Statistics^a

Minimum Maximum Mean Std. Deviation N Predicted Value 18.6009 19.8403 19.2453 .31658 53 Std. Predicted Value -2.036 1.880 .000 1.000 53 Standard Error of Predicted

Value ^.061 ^.237 ^.108 ^.041 ⁵³

Adjusted Predicted Value 18.4980 19.9125 19.2396 .31996 53 Residual -1.11427 .74000 .00000 .40667 53 Std. Residual -2.660 1.766 .000 .971 53 Stud. Residual -2.785 1.854 .006 1.015 53 Deleted Residual -1.22155 .81530 .00564 .44578 53 Stud. Deleted Residual -3.004 1.903 .003 1.037 53 Mahal. Distance .116 15.730 2.943 3.289 53

Cook's Distance .000 .248 .025 .047 53

Centered Leverage Value .002 .302 .057 .063 53 a. Dependent Variable: PTE

Charts

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT KKA /METHOD=ENTER PTE /SCATTERPLOT=(*SRESID ,*ZPRED). Regression Notes

Output Created 28-May-2013 22:08:20

Comments

Input Active Dataset DataSet0 Filter <none> Weight <none> Split File <none> N of Rows in Working Data

File ⁵³

Missing Value Handling Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on cases with no missing values for any variable used.

Syntax REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT KKA /METHOD=ENTER PTE

/SCATTERPLOT=(*SRESID ,*ZPRED).

Resources Processor Time 00:00:01.763

Elapsed Time 00:00:00.889

Memory Required 1972 bytes

Additional Memory Required

for Residual Plots ^{240 bytes}

[DataSet0]

Variables Entered/Removed^b

Model Variables Entered

Variables

Removed Method

1 PTE^a . Enter

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

Model Summary^b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .271^a .073 .055 1.28090

a. Predictors: (Constant), PTE b. Dependent Variable: KKA

ANOVA^b

Model Sum of Squares df Mean Square F Sig. 1 Regression 6.626 1 6.626 4.038 .050^a

Residual _83.676 ₅₁ _1.641

Total _90.302 ₅₂

a. Predictors: (Constant), PTE b. Dependent Variable: KKA

Coefficients^a

Model Unstandardized Coefficients

Standardized

B Std. Error Beta

1 (Constant) _9.934 _6.636 _1.497 _.141

PTE .693 .345 .271 2.010 .050

a. Dependent Variable: KKA

Residuals Statistics^a

Minimum Maximum Mean Std. Deviation N Predicted Value 22.4016 23.7869 23.2642 .35695 53 Std. Predicted Value -2.416 1.464 .000 1.000 53 Standard Error of Predicted

Value ^.195 ^.464 ^.239 ^.070 ⁵³

Adjusted Predicted Value 22.3113 23.9651 23.2667 .35719 53 Residual -2.78689 1.90574 .00000 1.26853 53 Std. Residual -2.176 1.488 .000 .990 53 Stud. Residual -2.244 1.505 .000 1.007 53 Deleted Residual -2.96512 1.95105 -.00254 1.31267 53 Stud. Deleted Residual -2.341 1.525 -.004 1.019 53 Mahal. Distance .227 5.839 .981 1.301 53

Cook's Distance .000 .161 .017 .026 53

Centered Leverage Value .004 .112 .019 .025 53 a. Dependent Variable: KKA

Charts

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT KKA /METHOD=ENTER PI KK KO PTE /SCATTERPLOT=(*SRESID ,*ZPRED). Regression Notes

Output Created 28-May-2013 22:09:09

Comments

Input Active Dataset DataSet0 Filter <none> Weight <none> Split File <none> N of Rows in Working Data

File ⁵³

Missing Value Handling Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on cases with no missing values for any variable used.

Syntax REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT KKA

/METHOD=ENTER PI KK KO PTE /SCATTERPLOT=(*SRESID ,*ZPRED).

Resources Processor Time 00:00:01.997

Elapsed Time 00:00:01.091

Memory Required 2860 bytes

Additional Memory Required

for Residual Plots ^{216 bytes}

[DataSet0]

Variables Entered/Removed^b

Model Variables Entered

Variables

Removed Method 1 PTE, PI, KO, KK^a . Enter a. All requested variables entered.

b. Dependent Variable: KKA

Model Summary^b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .583^a .340 .285 1.11428

a. Predictors: (Constant), PTE, PI, KO, KK b. Dependent Variable: KKA

ANOVA^b

Model Sum of Squares df Mean Square F Sig. 1 Regression 30.704 4 7.676 6.182 .000^a

Residual _59.597 ₄₈ _1.242

Total _90.302 ₅₂

a. Predictors: (Constant), PTE, PI, KO, KK b. Dependent Variable: KKA

Coefficients^a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) _19.362 _7.457 _2.596 _.012 PI -.617 .249 -.297 -2.482 .017 KK -.880 .284 -.415 -3.099 .003 KO -.144 .095 -.201 -1.518 .135 PTE .793 .380 .310 2.088 .042

a. Dependent Variable: KKA

Residuals Statistics^a

Minimum Maximum Mean Std. Deviation N Predicted Value 21.2255 24.9728 23.2642 .76842 53 Std. Predicted Value -2.653 2.224 .000 1.000 53 Standard Error of Predicted

Value ^.171 ^.644 ^.324 ^.112 ⁵³

Adjusted Predicted Value 21.3087 25.1119 23.2719 .77263 53 Residual -1.98476 2.30422 .00000 1.07056 53 Std. Residual -1.781 2.068 .000 .961 53 Stud. Residual -1.811 2.172 -.003 1.005 53 Deleted Residual -2.05112 2.54228 -.00777 1.17444 53 Stud. Deleted Residual -1.856 2.263 -.001 1.018 53 Mahal. Distance .246 16.378 3.925 3.624 53

Cook's Distance .000 .182 .020 .032 53

Centered Leverage Value .005 .315 .075 .070 53 a. Dependent Variable: KKA

Dalam dokumen Analisis Pengendalian Internal, Kesesuaian Kompensasi, dan Komitmen Organisasi terhadap Kecendrungan Kecurangan Akuntansi dengan Menggunakan Perilaku tidak Etis Sebagai Variabel Intervening (Halaman 110-130)