Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman
Correlations
X1 X2 X3 X4 total
X1 Pearson Correlation 1 ,645(**) ,592(**) ,367(*) ,811(**)
Sig. (2-tailed) ,000 ,000 ,023 ,000
N 38 38 38 38 38
X2 Pearson Correlation ,645(**) 1 ,682(**) ,612(**) ,905(**)
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 38 38 38 38 38
X3 Pearson Correlation ,592(**) ,682(**) 1 ,564(**) ,847(**)
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 38 38 38 38 38
X4 Pearson Correlation ,367(*) ,612(**) ,564(**) 1 ,736(**)
Sig. (2-tailed) ,023 ,000 ,000 ,000
N 38 38 38 38 38
total Pearson Correlation ,811(**) ,905(**) ,847(**) ,736(**) 1
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 38 38 38 38 38
** Correlation is significant at the 0.01 level (2-tailed). * Correlation is significant at the 0.05 level (2-tailed).
Case Processing Summary
N %
Cases Valid 38 100,0
Excluded(
a) 0 ,0
Total 38 100,0
a Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
,840 4
Uji Multikolinearitas
Removed Method 1 penget,
a All requested variables entered. b Dependent Variable: kualitas
Model Summary
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 ,772(a) ,595 ,532 2,56563
a Predictors: (Constant), penget, indep, pglmn, objek, prof
ANOVA(b)
a Predictors: (Constant), penget, indep, pglmn, objek, prof b Dependent Variable: kualitas
Coefficients(a)
Collinearity Statistics
B Std. Error Beta Tolerance VIF
a Dependent Variable: kualitas
Coefficient Correlations(a)
Model penget indep pglmn objek prof
1 Correlations penget 1,000 ,089 ,238 -,195 -,351
indep ,089 1,000 -,109 -,182 ,045
pglmn ,238 -,109 1,000 -,084 -,170
objek -,195 -,182 -,084 1,000 -,331
prof -,351 ,045 -,170 -,331 1,000
Covariances penget ,033 ,002 ,008 -,007 -,006
indep ,002 ,023 -,003 -,006 ,001
pglmn ,008 -,003 ,031 -,003 -,003
objek -,007 -,006 -,003 ,040 -,006
prof -,006 ,001 -,003 -,006 ,008
a Dependent Variable: kualitas
Collinearity Diagnostics(a)
Model Dimension Eigenvalue
Condition Index
Variance Proportions
(Constant) prof objek indep pglmn penget
1 1 5,943 1,000 ,00 ,00 ,00 ,00 ,00 ,00
2 ,024 15,603 ,00 ,01 ,18 ,00 ,60 ,02
3 ,016 19,220 ,02 ,01 ,68 ,03 ,15 ,06
4 ,009 25,636 ,01 ,15 ,06 ,42 ,10 ,12
5 ,005 34,044 ,00 ,78 ,03 ,02 ,09 ,52
6 ,002 51,471 ,97 ,05 ,04 ,52 ,06 ,28
a Dependent Variable: kualitas
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 38
Normal Parameters(a,b) Mean Std. Deviation ,0000000 2,38598858 Most Extreme
Differences
Absolute ,066
Positive ,065
Negative -,066
Kolmogorov-Smirnov Z ,410
Asymp. Sig. (2-tailed) ,996
a Test distribution is Normal. b Calculated from data.
Uji Heteroskesdastisitas (Uji Gleyser)
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -,837 3,861 -,217 ,830
prof ,062 ,046 ,254 1,337 ,191 ,699 1,430
objek -,263 ,103 -,469 -2,561 ,015 ,753 1,328
indep ,062 ,078 ,132 ,804 ,427 ,944 1,059
pglmn -,041 ,091 -,076 -,453 ,654 ,908 1,101
penget ,066 ,093 ,132 ,715 ,480 ,746 1,341
a Dependent Variable: ABS_RES
Uji Hetero (Uji Park)
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 3,355 5,771 ,581 ,565
prof ,086 ,069 ,242 1,242 ,223 ,699 1,430
objek -,248 ,154 -,303 -1,611 ,117 ,753 1,328
indep -,001 ,116 -,002 -,013 ,990 ,944 1,059
pglmn -,199 ,135 -,252 -1,474 ,150 ,908 1,101
penget -,024 ,138 -,032 -,170 ,866 ,746 1,341
a Dependent Variable: LNEi2
Tabulasi variabel Independensi
Resp. X1 X2 X3 X4 X5 X6 X7 X8 X9 total
1 3 4 5 4 4 3 4 3 3 33
2 3 4 4 4 4 4 4 4 4 35
3 4 4 2 4 4 5 4 4 4 35
4 3 4 4 4 4 4 4 2 4 33
5 2 4 3 3 4 3 4 3 3 29
6 4 4 4 4 4 4 4 2 4 34
7 4 4 4 4 4 4 4 5 4 37
8 4 4 4 4 4 4 4 3 4 35
9 4 4 2 4 2 4 4 2 4 30
10 5 5 5 4 4 5 5 2 5 40
11 4 4 2 4 3 4 4 3 4 32
12 4 4 3 4 3 4 4 2 4 32
13 4 4 2 3 3 3 4 3 3 29
14 4 4 4 3 4 4 4 3 4 34
15 4 4 4 4 3 3 4 4 4 34
16 4 4 3 4 4 3 4 5 3 34
17 4 4 4 3 4 4 4 4 2 33
18 4 4 4 3 4 4 4 4 3 34
19 4 4 4 4 4 3 3 3 3 32
20 4 4 3 4 2 3 3 3 4 30
21 4 3 2 4 4 3 4 4 4 32
22 5 4 4 4 4 4 3 3 3 34
23 4 4 4 3 4 4 4 5 4 36
24 3 5 4 4 4 3 4 4 3 34
25 4 4 5 4 4 4 4 4 4 37
26 3 3 3 2 3 3 4 2 3 26
27 3 4 4 4 4 4 4 4 5 36
28 4 3 4 3 4 4 3 3 3 31
29 4 4 3 4 3 4 4 4 4 34
30 4 4 4 3 4 4 3 4 4 34
31 3 4 3 4 4 3 3 3 3 30
32 5 4 4 3 3 4 4 4 4 35
33 4 4 3 4 4 4 4 4 5 36
34 4 4 3 4 5 3 4 5 4 36
35 3 4 5 3 2 2 3 3 2 27
36 3 4 4 4 5 3 4 4 4 35
37 4 4 3 4 3 3 4 3 3 31
38 4 3 4 4 4 4 3 3 2 31
Tabulasi variabel Kualitas Audit
resp
X1
X2
X3
X4
X5
X6
total
1
4
4
5
4
4
5
26
2
4
4
4
4
4
4
24
3
2
4
4
4
2
4
20
4
4
4
4
4
3
4
23
5
3
3
4
3
3
3
19
6
4
4
4
4
4
5
25
7
4
4
4
4
4
4
24
8
4
4
4
4
4
3
23
9
2
4
4
4
2
4
20
10
3
5
5
5
3
4
25
11
2
4
4
4
2
4
20
12
2
4
3
4
3
3
19
13
4
3
4
4
4
3
22
14
4
4
4
5
4
4
25
15
4
4
4
4
3
3
22
16
3
4
4
4
3
4
22
17
3
4
4
3
3
3
20
18
4
3
4
4
4
4
23
19
4
5
4
5
5
5
28
20
4
4
4
4
4
4
24
21
4
4
4
5
5
5
27
22
4
5
5
4
5
5
28
23
5
4
5
5
4
5
28
24
5
5
5
5
5
5
30
25
4
5
5
4
4
5
27
26
5
4
5
5
5
5
29
27
5
4
4
4
4
4
25
28
5
4
5
5
3
4
26
29
4
5
5
4
4
5
27
30
4
4
5
5
5
5
28
31
3
3
3
3
3
4
19
32
4
5
4
4
4
4
25
33
5
4
4
4
5
4
26
34
4
4
5
4
5
5
27
35
3
4
5
4
4
5
25
36
3
3
2
3
3
2
16
37
2
3
3
3
3
2
16
38
3
3
3
3
2
2
16
Tabulasi variabel Objektivitas
X1 X2 X3 X4 total
1 4 3 4 3 14
2 4 4 5 4 17
3 2 3 3 3 11
4 4 4 3 4 15
5 3 3 4 3 13
6 4 4 4 4 16
7 2 4 4 2 12
8 2 4 4 2 12
9 2 4 4 2 12
10 4 4 5 2 15
11 4 4 4 3 15
12 3 4 3 2 12
13 4 3 3 3 13
14 4 4 4 4 16
15 4 4 4 4 16
16 4 4 4 5 17
17 3 2 3 3 11
18 4 4 4 4 16
19 4 4 5 4 17
20 3 3 3 3 12
21 4 4 4 3 15
22 4 4 4 4 16
23 4 3 3 4 14
24 3 2 3 3 11
25 4 4 4 4 16
26 3 4 3 4 14
27 4 4 4 4 16
28 4 5 5 4 18
29 4 5 5 4 18
30 5 4 3 4 16
31 4 3 3 4 14
32 4 4 5 4 17
33 5 5 5 4 19
34 4 5 5 5 19
35 4 5 5 4 18
36 3 3 3 2 11
37 4 3 3 4 14
38 3 3 2 3 11
Tabulasi variabel pengalaman
X1
X2
X3
X4
total
1
3
3
3
4
13
2
3
4
4
4
15
3
4
4
4
4
16
4
2
2
4
4
12
5
4
4
4
4
16
6
4
4
4
4
16
7
4
4
4
4
16
8
3
3
3
4
13
9
4
4
4
4
16
10
4
4
4
4
16
11
4
4
4
4
16
12
4
4
4
4
16
13
2
3
3
4
12
14
4
3
3
4
14
15
4
3
3
4
14
16
4
4
4
5
17
17
3
4
4
5
16
18
3
2
3
3
11
19
5
4
4
5
18
20
5
4
4
4
17
21
3
2
4
4
13
22
3
3
3
4
13
23
4
4
4
4
16
24
3
4
3
4
14
25
3
4
4
5
16
26
2
2
3
3
10
27
3
3
3
3
12
28
5
5
5
4
19
29
4
5
5
4
18
30
4
5
5
5
19
31
5
4
5
5
19
32
4
5
4
5
18
33
4
5
5
5
19
34
4
5
4
5
18
35
4
3
4
3
14
36
5
5
4
4
18
37
5
4
5
5
19
38
4
5
5
5
19
Tabulasi variabel Pengetahuan
resp
X1
X2
X3
X4
X5
X6
X7
total
1
5
4
5
5
3
4
3
29
2
4
4
4
3
4
4
4
27
3
4
2
4
4
2
4
4
24
4
4
4
4
4
4
4
4
28
5
3
2
4
4
4
4
3
24
6
4
4
4
4
4
4
3
27
7
4
2
4
4
2
4
4
24
8
4
3
4
4
3
4
4
26
9
4
2
4
4
2
4
4
24
10
4
4
4
4
1
4
4
25
11
4
2
4
4
2
4
4
24
12
4
2
3
4
2
4
4
23
13
4
4
4
4
4
3
4
27
14
4
4
4
5
5
4
4
30
15
4
4
4
4
4
4
4
28
16
4
4
4
5
2
4
4
27
17
4
4
4
4
4
4
4
28
18
4
4
3
4
4
4
4
27
19
4
4
4
4
4
4
4
28
20
4
4
4
4
4
4
4
28
21
4
4
3
4
3
4
4
26
22
4
4
4
4
5
4
4
29
23
4
4
4
4
4
4
4
28
24
5
4
5
4
5
5
4
32
25
4
4
4
4
4
5
4
29
26
5
4
3
5
5
5
3
30
27
4
4
4
4
4
4
3
27
28
4
5
5
5
5
5
3
32
29
4
4
4
5
5
4
4
30
30
5
4
4
4
4
4
4
29
31
4
4
4
4
4
4
3
27
32
4
4
4
5
4
5
5
31
33
4
4
4
4
4
4
4
28
34
5
4
3
4
2
4
1
23
35
5
4
5
5
5
5
3
32
36
4
4
4
5
4
4
5
30
37
4
3
3
3
4
3
2
22
38
3
3
4
3
4
4
2
23
Tabulasi variabel profesionalisme
resp X1 X2 X3 X4 X5 X6 X7 X8 X9 X10 X11 X12 X13 X14 X15 X16 X17 X18 X19 X20 X21 X22 X23 X24 Total
1 3 1 2 3 4 3 4 3 3 4 4 4 3 4 4 4 5 4 3 4 3 3 3 4 82 53 50
2 2 3 3 4 4 3 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 90 55 51
3 4 3 4 3 3 3 3 3 3 2 3 3 2 4 4 5 4 4 4 4 4 4 5 2 83 49 45
4 3 3 4 4 3 4 4 3 3 4 4 4 2 3 4 4 4 4 2 4 4 4 4 4 86 53 49
5 2 3 2 3 4 3 3 4 3 3 3 3 3 3 3 3 3 4 3 4 4 4 3 3 76 45 41
6 5 4 5 4 4 3 4 3 4 2 4 4 2 4 4 4 5 4 3 4 4 4 4 3 91 57 53
7 3 3 2 3 2 2 2 4 3 2 4 4 2 4 4 3 4 4 4 3 4 4 4 4 78 45 41
8 1 3 4 3 3 4 2 3 4 4 4 4 2 4 4 4 3 4 3 4 4 4 4 2 81 48 44
9 2 3 2 3 3 3 3 3 3 2 4 4 2 4 4 3 4 4 4 3 4 4 4 2 77 44 40
10 3 2 3 2 3 3 2 3 4 4 4 4 4 4 3 3 4 5 5 4 4 4 4 3 84 49 45
11 3 4 3 4 3 4 3 3 3 4 4 4 4 4 2 4 4 4 4 4 4 4 4 4 88 53 49
12 3 4 3 3 4 3 4 4 4 4 3 3 2 4 4 4 3 4 3 4 4 4 4 4 86 54 50
13 4 3 3 4 3 3 3 4 4 4 3 4 3 4 4 4 4 4 4 4 4 3 4 3 87 54 50
14 4 3 4 3 4 4 3 4 4 3 4 4 3 4 3 4 4 4 4 3 4 3 3 4 87 52 48
15 2 3 3 4 3 3 3 4 3 4 4 3 3 4 4 4 4 4 3 3 4 4 3 3 82 48 44
16 4 3 4 3 4 3 3 3 4 4 4 3 4 4 4 4 3 4 4 4 4 3 4 3 87 55 51
17 3 3 3 4 4 3 4 3 4 3 3 4 4 5 4 3 4 4 4 4 4 4 4 5 90 58 54
18 4 4 3 4 3 3 3 4 3 3 4 4 3 4 4 5 4 3 3 4 4 4 4 4 88 54 50
19 3 4 4 5 4 3 3 4 4 4 4 4 5 5 5 4 5 4 4 5 4 4 5 5 101 65 61
20 4 3 4 4 3 3 4 4 3 4 4 4 4 4 4 4 5 4 4 3 4 3 4 3 90 55 51
21 4 4 4 4 5 4 5 4 4 3 4 4 4 5 4 4 4 4 4 4 4 4 4 5 99 63 59
22 4 4 4 4 4 3 3 4 3 2 4 4 2 4 4 4 4 5 4 5 4 4 3 3 89 53 49
23 3 3 4 3 3 3 4 3 4 3 3 4 3 4 4 5 5 4 4 5 5 4 4 4 91 55 50
24 2 4 4 3 4 3 4 4 5 5 3 4 5 5 5 4 4 4 4 4 5 4 4 5 98 63 58
25 3 3 3 4 4 4 3 3 4 4 4 4 3 5 4 4 4 4 5 4 4 4 4 5 93 57 53
26 4 4 4 4 4 5 4 3 4 2 2 4 4 5 3 4 5 5 4 4 3 2 3 4 90 57 54
27 3 4 3 5 5 4 3 4 3 4 5 4 5 5 5 3 4 4 5 4 4 4 4 5 99 62 58
28 2 3 3 2 4 4 4 3 4 5 5 4 5 5 4 4 4 4 4 4 5 4 5 5 96 59 54
29 4 5 3 4 5 3 4 3 4 5 4 5 5 5 4 3 4 4 3 5 4 4 5 4 99 67 63
30 4 4 3 4 5 4 3 4 4 5 3 4 3 4 4 4 4 4 5 4 5 4 4 5 97 60 55
31 2 3 3 4 3 3 3 3 3 3 3 3 1 5 3 4 5 3 4 5 4 4 3 4 81 48 44
32 4 3 4 3 3 5 4 4 4 3 3 4 2 4 4 5 4 4 4 4 4 4 4 5 92 55 51
33 3 4 4 3 4 3 3 4 4 4 4 5 5 4 4 4 4 3 4 4 4 4 5 4 94 60 56
34 4 3 4 3 4 3 3 3 4 5 4 5 5 5 4 4 4 4 4 4 4 4 4 4 95 61 57
35 3 4 3 4 4 4 4 3 4 4 5 5 4 4 3 3 4 4 3 4 4 4 4 5 93 59 55
36 4 4 4 3 4 3 4 4 4 3 4 4 3 4 4 4 4 4 4 4 4 4 3 3 90 55 51
37 3 3 2 4 3 4 3 3 2 5 4 4 4 4 4 5 4 4 4 4 4 4 4 4 89 53 49
38 3 3 4 4 3 3 4 3 4 4 4 4 4 4 4 3 4 5 3 4 4 4 4 4 90 57 53
Lampiran Data Tabulasi Usia, Jabatan, dan Pendidikan
resp
usia
pnddkn
jbtan fgsional
usia
1
25
S1
junior auditor
22 sd 27
2
25
S1
junior auditor
22 sd 27
3
24
S1
junior auditor
22 sd 27
4
22
S1
junior auditor
22 sd 27
5
24
S1
junior auditor
22 sd 27
6
24
S1
junior auditor
22 sd 27
7
28
S2
senior auditor
28 sd 32
8
23
S1
junior auditor
22 sd 27
9
26
S1
senior auditor
22 sd 27
10
23
S1
junior auditor
22 sd 27
11
25
S1
junior auditor
22 sd 27
12
25
S1
junior auditor
22 sd 27
13
22
S1
junior auditor
22 sd 27
14
27
S1
junior auditor
22 sd 27
15
26
S1
junior auditor
22 sd 27
16
30
S2
senior auditor
28 sd 32
17
24
S1
junior auditor
22 sd 27
18
25
S1
junior auditor
22 sd 27
19
29
S1
senior auditor
28 sd 32
20
30
S2
senior auditor
28 sd 32
21
25
S1
junior auditor
22 sd 27
22
24
S1
junior auditor
22 sd 27
23
24
S1
junior auditor
22 sd 27
24
25
S1
junior auditor
22 sd 27
25
24
S1
junior auditor
22 sd 27
26
23
S1
junior auditor
22 sd 27
27
25
S1
junior auditor
22 sd 27
28
28
S2
senior auditor
28 sd 32
29
26
S1
junior auditor
22 sd 27
30
26
S1
junior auditor
22 sd 27
31
32
S1
senior auditor
28 sd 32
32
25
S1
junior auditor
22 sd 27
33
24
S1
junior auditor
22 sd 27
34
27
S1
junior auditor
22 sd 27
35
25
S1
junior auditor
22 sd 27
36
29
S1
senior auditor
28 sd 32
37
31
S2
senior auditor
28 sd 32
38
25
S1
junior auditor
22 sd 27
Lampiran Hasil Pengujian Hipotesis
Regression
[DataSet0]
Variables Entered/Removed(b)
Model
Variables Entered
Variables
Removed Method 1
pengetahua n,
independen si,
pengalaman ,
objektivitas, profesionali sme(a)
. Enter
a All requested variables entered. b Dependent Variable: kualitas_audit
Uji Koefisien Determinasi
Model Summary
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 ,770(a) ,593 ,529 2,57432
a Predictors: (Constant), pengetahuan, independensi, pengalaman, objektivitas, profesionalisme
Uji Model Fit
ANOVA(b)
Model
Sum of
Squares df Mean Square F Sig.
1 Regression 308,485 5 61,697 9,310 ,000(a)
Residual 212,068 32 6,627
Total 520,553 37
a Predictors: (Constant), pengetahuan, independensi, pengalaman, objektivitas, profesionalisme b Dependent Variable: kualitas_audit
Uji Statistik T
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -7,899 7,530 -1,049 ,302
profesionalisme ,188 ,092 ,274 2,038 ,050
objektivitas ,422 ,202 ,273 2,090 ,045
independensi ,313 ,152 ,240 2,062 ,047
pengalaman -,452 ,176 -,302 -2,571 ,015
pengetahuan ,458 ,180 ,331 2,541 ,016
a Dependent Variable: kualitas_audit
