TELAAH LITERATUR DAN PENGEMBANGAN HIPOTESIS

(1)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b lik : D e t e r m i n a n , P o la . 2 4 5

J u m a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a V o lu m e 6 N o m o r 2 , D e s e m b e r 2 0 0 9

U J I A N S E R T I F I K A S I A K U N T A N P U B L I K :

D E T E R M I N A N , P O L A K E L U L U S A N ,

D A N E V A L U A S I U J I A N

L in d a w a ti G a n i

P r o g r a m M a g is te r A k u n ta n s i d a n P e n d id ik a n P r o fe s i A k u n ta n s i F E U I L ia n n y L e o

P r o g r a m P a s c a s a r ja n a Ilm u A k u n ta n s i F E U I

l g a n i @ u i .a c .i d l l e o @ i n d o s a t . n e t . id

A b s tr a c t

This stu dy analyzes determ inants o f p a ssin g the Indonesia CPA exam, w hether there is any pa ttern ofp a ssin g the exam, a n d the validity a n d reliability o f tests. The analysis show s that sex (gender) a n d accounting education system s do not determ ine the o d d o fp a ssin g the CPA exam, how ever the probability to p a ss the exam is higher f o r yo u n g er test-takers a n d those w orking in p ublic accounting firm s. We also obtain the evidence o f a significant pa ttern o f p a ssin g the exam. The probability o f exam takers p a ssin g in the fir s t sittin g o f each subject apparently approxim ates the probability o f test-takers p a ssin g the CPA exam. There is a dim inishing pro bability o f p a ssin g the exam as exam takers repeat. R esult indicates a consistent order o f p a ssin g rate show n by each subject. Audit, Fina ncial M anagem ent-M anagem ent Accounting, a n d Accountin g Inform ation System are the subjects w hich share consistent highest p a ssin g rates, fo llo w e d by Fina ncial A ccou nting a n d Tax-Law, w hich show the lowest p a ssin g rate. Except f o r Fina ncial M anagem ent-M anagem ent Accounting, the sa m p led test items do not m eet the m inim um scores o f validity a n d reliability. We suggest that fu tu re research include a qualitative analysis on test items a n d that p re-test is co nducte d before test items are in cluded in the data bank.

(2)

2 4 6 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , D e s e m b e r 2 0 0 9 , Vol. 6, N o . 2, h a l 2 4 5 - 2 7 7

P E N D A H U L U A N

U j i a n S e r ti f ik a s i A k u n t a n P u b l i k ( U S A P ) a d a la h s a r a n a u n t u k m e n g u ji k e m a m p u a n a ta u k o m p e t e n s i p r o f e s i o n a l a k u n ta n p u b l i k d a la m b e n t u k B e r s e r tif ik a t A k u n t a n P u b l i k (C e r tifie d P u b lic A c c o u n ta n t/C P A ). D i a d a k a n p e r t a m a k a li p a d a t a h u n 1 9 9 7 o le h I k a ta n A k u n ta n I n d o n e s i a , u jia n in i p a d a a w a l n y a m e n g i k u t i p o l a C P A E x a m in a tio n d i A m e r i k a S e r ik a t y a i t u d i a d a k a n d u a k a li d a la m s e ta h u n . S e tia p p e r i o d e n y a , u j i a n d i a d a k a n d a la m d u a h a r i d e n g a n m a ta u jia n P e l a p o r a n d a n A k u n t a n s i K e u a n g a n ( P A K ) , A u d i t i n g d a n J a s a A te s ta s i L a in n y a ( A U D ) , A k u n t a n s i M a n a j e m e n d a n M a n a j e m e n K e u a n g a n ( A M K ) , S is te m I n f o r m a s i A k u n ta n s i ( S I A ) , s e r t a P e r p a j a k a n d a n H u k u m K o m e r s i a l ( P H K ) . U n t u k m e m p e r o l e h s e r tif ik a s i C P A , s e t i a p p e s e r t a u j i a n h a r u s lu lu s k e l i m a m a t a u jia n t e r s e b u t d a la m k e s e m p a t a n e m p a t k a l i u j i a n a t a u d u a t a h u n , m a n a y a n g le b ih c e p a t.

S y a r a t p e s e r t a u j i a n a d a l a h p e s e r t a m e r u p a k a n A k u n t a n R e g i s t e r N e g a r a , y a i t u m e r e k a y a n g t e l a h m e n y e l e s a i k a n p e n d i d i k a n p r o g r a m s a r j a n a / s t r a t a s a tu ( S I ) b i d a n g a k u n ta n s i d e n g a n j u m l a h k r e d i t m in im a l 1 6 0 S K S s e b e lu m ta h u n 2 0 0 2 . M e r e k a y a n g lu lu s s e t e l a h ta h u n 2 0 0 2 w a j i b u n t u k m e n y e l e s a i k a n p e n d i d i k a n S I b i d a n g a k u n t a n s i d e n g a n j u m l a h m in im a l 1 44 S K S ( s e s u a i d e n g a n S K M e n d i k n a s N o . 5 6 t a h u n 2 0 0 0 ) d i t a m b a h d e n g a n m e n y e l e s a i k a n p r o g r a m p e n d i d i k a n p r o f e s i a k u n t a n s i (P P A k ) d e n g a n j u m l a h 2 7 S K S . P e r s y a r a t a n in i m e n u n j u k k a n b a h w a p e s e r t a u j i a n h a r u s t e r l e b i h d a h u l u m e m i l i k i p e n g e t a h u a n y a n g m e m a d a i a g a r d a p a t lu lu s u jia n .

B e r d a s a r k a n d a t a D e p a r t e m e n K e u a n g a n p e r 2 8 J a n u a r i 2 0 1 0 , j u m l a h p e m e g a n g iz in p r a k t e k a k u n t a n p u b l i k s e b a n y a k 9 0 3 o r a n g . J i k a d i b a n d i n g k a n d e n g a n a n g k a r a t a - r a t a r a s i o k lie n d i b a n d i n g a k u n t a n p u b l i k d i N e g a r a - n e g a r a A S E A N , s e h a r u s n y a d e n g a n j u m l a h k lie n s e b a n y a k 1 3 .8 4 8 I n d o n e s i a m e m b u t u h k a n 2 .9 4 2 o r a n g C P A . D a t a t e r s e b u t m e n g i n d i k a s i k a n te l a h te r ja d i s c a r c ity ( k e la n g k a a n ) di p r o f e s i a k u n t a n p u b l i k d i I n d o n e s i a s e b a n y a k 2 .0 3 9 o r a n g . S e la in itu d a r i j u m l a h a k u n t a n p u b l i k y a n g m e m e g a n g iz i n p r a k te k , 6 3 p e r s e n m e r u p a k a n a k u n t a n d e n g a n u s i a d i a t a s 51 t a h u n . P e n y e b a b k e la n g k a a n d a n m a s a la h r e g e n e r a s i t e r s e b u t d is e b a b k a n o l e h b e b e r a p a f a k to r . S a la h s a tu f a k t o r n y a a d a la h j u m l a h l u lu s a n U S A P y a n g m a s i h s e d ik it, p a d a h a l s y a r a t u t a m a u n tu k m e m p e r o l e h iz in p r a k t e k s e b a g a i a k u n ta n p u b l i k a d a l a h h a r u s s u d a h m e m ilik i C P A .

(3)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b lik : D e te r m in a n , P o la . 2 4 7

M a l a y s i a m e n e m u k a n k e l u l u s a n u jia n k u a lif ik a s i a k u n t a n d i p e n g a r u h i o l e h u m u r , j e n i s k e l a m i n , d a n b a n y a k n y a m a t a u jia n y a n g d ia m b il.

P e n e l i t i a n m e n g e n a i u jia n s e r tif ik a s i a k u n t a n p u b l i k d i I n d o n e s i a b a r u p e r t a m a k a li d i l a k u k a n , m e n g i n g a t k e p e m i l i k a n d a t a e k s k l u s i f o l e h I k a t a n A k u n t a n I n d o n e s i a . P e n e l i t i a n in i m e n g a n a l i s i s b e b e r a p a v a r i a b e l d e m o g r a f i s , y a i t u j e n i s k e l a m i n , u m u r , in s titu s i t e m p a t b e k e r ja , d a n l a t a r b e l a k a n g p e n d i d i k a n s e b a g a i d e t e r m i n a n k e b e r h a s i l a n lu lu s u jia n d a n m e n ja d i C P A . S e la in itu , p e n e l i t i a n in i j u g a m e n g a n a l i s i s a p a k a h a d a p o l a k e l u l u s a n t e r t e n t u s e r t a b a g a i m a n a v a l i d i t a s d a n

r e l i a b i l i t a s u jia n .

D ib a n d i n g k a n d e n g a n p e n e l i t i a n s e je n is d i n e g a r a la in , p e n e l i t i a n in i le b ih k o m p r e h e n s i f k a r e n a m e n c a k u p p e n g u j i a n p o l a k e l u l u s a n d a n a n a l i s i s b u t i r s o a l s e c a r a k u a n t i t a t i f P e n e l i t i a n - p e n e l i t i a n s e b e l u m n y a y a n g d i l a k u k a n d i n e g a r a la in h a n y a m e n e l i t i v a r i a b e l d e m o g r a f is s e b a g a i p r e d i k t o r k e l u l u s a n .

D a r i h a s il p e n e l i t i a n in i d i h a r a p k a n d a p a t d i k e t a h u i v a r i a b e l - v a r i a b e l y a n g m e m p e n g a r u h i p r o b a b i l i t a lu lu s a n u jia n , s e r t a p o l a k e l u l u s a n m e n g i n g a t s e l a m a in i j u m l a h lu lu s a n p e s e r t a U S A P s a n g a t s e d ik it. P e n y e l e n g g a r a u jia n d i h a r a p k a n d a p a t m e m p e r o l e h m a s u k a n d a r i h a s il p e n e l i t i a n in i a g a r j u m l a h lu l u s a n p a d a u j i a n y a n g a k a n d a t a n g d a p a t m e n in g k a t. S e la in itu , p e n e l i t i a n in i m e n g g u n a k a n Test T h e o r y

d a l a m m e l a k u k a n e v a lu a s i a ta s v a l i d i t a s d a n r e l i a b i l i t a s u j i a n , s e h i n g g a d a p a t d i k e t a h u i s o a l - s o a l y a n g b e r k u a l i t a s d a n h a n d a l d a l a m r a n g k a m e m b e n t u k b a n k s o a l d i w a k t u y a n g a k a n d a ta n g . S e c a r a k e s e l u r u h a n , h a s i l p e n e l i t i a n in i d i h a r a p k a n d a p a t m e n i n g k a t k a n k u a lita s u j i a n d a n lu lu s a n u jia n .

T E L A A H L IT E R A T U R D A N P E N G E M B A N G A N H IP O T E S IS

D a la m i lm u p s i k o l o g i t e r d a p a t d u a m a z h a b ( k e l o m p o k p e m i k i r a n ) te n t a n g

g en d er. K e l o m p o k p e r t a m a m e n y a t a k a n t i d a k te r d a p a t p e r b e d a a n k e c e r d a s a n a n t a r a la k i - l a k i d a n p e r e m p u a n . S e d a n g k a n k e l o m p o k k e d u a b e r p e n d a p a t k e m a m p u a n la k i - l a k i d a n p e r e m p u a n b e r b e d a d a l a m b e b e r a p a h a l. H y d e ( 2 0 0 5 ) m e n e m u k a n p e r e m p u a n b i a s a n y a le b ih b a i k d a la m k e m a m p u a n v e r b a l d a n s e n i, s e m e n t a r a la k i- la k i le b ih u n g g u l d i l o g i k a m a t e m a t i k a d a n k e a h l i a n y a n g b e r h u b u n g a n d e n g a n r u a n g (s p a tia l in te llig e n c e ).

(4)

a k u n t a n s i . S e m e n t a r a itu , s tu d i y a n g d i l a k s a n a k a n o le h G r a c i a d a n J e n k i n s ( 2 0 0 3 ) t e r h a d a p m a h a s i s w a s e m e s t e r 3 , s e m e s t e r 4 , d a n s e m e s t e r t e r a k h i r d i s a la h s a tu u n i v e r s i t a s d i I n g g r i s m e n e m u k a n b a h w a p e r e m p u a n m e n u n j u k k a n k i n e r j a y a n g le b ih b a ik . G a m m i e e t a l. ( 2 0 0 3 ) m e n e l iti h u b u n g a n j e n i s k e la m in d e n g a n k i n e r j a d a l a m k e a d a a n p r o s e s b e l a j a r j a r a k j a u h . H a s il p e n e l i t i a n m e r e k a m e n u n j u k k a n p e r e m p u a n b e r k i n e r j a le b i h b a i k p a d a m o d u l a k u n ta n s i ta h u n p e r t a m a d a n m o d u l a u d i t i n g ta h u n k e t i g a , te ta p i l a k i - l a k i b e r k i n e r j a le b ih b a i k p a d a u jia n . S tu d i P a v e r d a n G a m m ie ( 2 0 0 5 ) m e n g e k s p l o r a s i h u b u n g a n j e n i s k e la m in d a n k i n e r j a m a h a s i s w a a k u n t a n s i d i S k o t l a n d i a d a n m e n e m u k a n ti d a k t e r d a p a t h u b u n g a n y a n g s ig n if ik a n a n t a r a j e n i s k e l a m i n d a n k i n e r ja . A lf a n d a n O t h m a n ( 2 0 0 5 ) m e l a k u k a n s tu d i t e r h a d a p m a h a s i s w a p r o g r a m s t r a t a s a tu a k u n ta n s i d i s a la h s a tu u n i v e r s i t a s d i M a l a y s i a d a n m e n e m u k a n m a h a s i s w a a k u n t a n s i p e r e m p u a n m e m i l i k i k i n e r j a y a n g le b ih b a i k d i b a n d i n g k a n d e n g a n m a h a s i s w a a k u n t a n s i la k i- la k i y a n g t e r c e r m i n p a d a n ila i in d e k s p r e s t a s i k u m u l a t i f p a d a s a a t m e n y e l e s a i k a n s tu d i.

H a s il p e n e l i t i a n y a n g d iu r a i k a n d i a ta s t i d a k m e m b e r i k a n h a s il y a n g k o n k l u s i f m e n g e n a i a p a k a h la k i - l a k i le b ih u n g g u l d a r i p e r e m p u a n a t a u s e b a lik n y a . K o n d i s i t e r s e b u t a k a n k o n s i s t e n j i k a d i h u b u n g k a n d e n g a n U S A P k a r e n a s u b s ta n s i m a t a u j i a n d a l a m U S A P , y a i t u P A K , A U D , A M K , S I A , d a n P H K , m e r u p a k a n k o m b i n a s i d a r i k e m a m p u a n v e r b a l d a n l o g i k a m a te m a ti k a . O le h s e b a b itu h i p o te s is y a n g d i r u m u s k a n a d a l a h s e b a g a i b e r ik u t:

H l : K e m u n g k in a n lu lu s u jia n p e s e r ta la k i-la k i b e r b e d a d e n g a n k e m u n g k in a n

lu lu s u jia n p e s e r ta p e r e m p u a n .

U j i a n S e r ti f ik a s i A k u n t a n P u b l i k ( U S A P ) b e r t u j u a n u n t u k m e n g u ji k o m p e t e n s i p r o f e s i o n a l a k u n t a n p u b lik . S e d a n g k a n k o m p e t e n s i d ib a n g u n s e l a m a s e s e o r a n g b e k e r j a d i b i d a n g n y a m a s i n g - m a s i n g . S e h i n g g a s e m a k in la m a s e s e o r a n g b e k e i j a , s e m a k i n t i n g g i k o m p e t e n s i n y a d a n s e m a k in b e s a r p e l u a n g y a n g b e r s a n g k u t a n lu lu s U S A P . K a r e n a k e te r b a t a s a n d a t a t e n t a n g p e n g a l a m a n k e i j a , m a k a p e n e l i t i a n in i m e n g g u n a k a n u m u r s e b a g a i p r o k s i p e n g a l a m a n k e r ja .

B e b e r a p a p e n e l i t i a n t e r d a h u l u y a n g m e n g k a j i p e n g a r u h u m u r te r h a d a p k i n e r j a a k a d e m i k m e n y i m p u l k a n b a h w a t e r d a p a t h u b u n g a n n e g a t i f a n t a r a u m u r d a n k i n e r j a a k a d e m i k ( K o h d a n K o h 1 9 9 9 ; G r a c i a d a n J e n k i n s 2 0 0 3 ; C l a r k d a n R a m s a y 1 9 9 0 ). S tu d i K o h d a n K o h ( 1 9 9 9 ) m e n u n j u k k a n m a h a s i s w a y a n g le b ih m u d a m e m ilik i k i n e r j a a k a d e m i k y a n g le b ih b a i k d a la m p r o g r a m a k u n ta n s i. D e m ik ia n j u g a d e n g a n h a s il p e n e l i t i a n C l a r k d a n R a m s a y ( 1 9 9 0 ) y a n g m e n u n j u k k a n h u b u n g a n

(5)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b lik : D e te r m in a n , P o l a . 2 4 9

S e d a n g k a n s tu d i M c l n n i s e t a l. ( d a la m K a s i m , I s m a il, d a n M i n a i 2 0 0 8 ) m e n u n j u k k a n b a h w a s i s w a d e w a s a , y a n g m e m i l i k i o r i e n t a s i k a r i r le b ih j e l a s d a n k e b u t u h a n i n t e g r a s i le b i h r e n d a h , le b ih m u n g k i n m e n c a p a i n i l a i y a n g le b ih ti n g g i . T e m u a n M c l n n i s e t a l. t e r s e b u t s e s u a i d e n g a n a r g u m e n t a s i b a h w a s e m a k in b e r p e n g a l a m a n s e s e o r a n g s e b a g a i m a n a d i t u n j u k k a n d e n g a n s e m a k in b e r u m u m y a s e s e o r a n g , k e m u n g k i n a n lu lu s U S A P s e m a k in ti n g g i . U n t u k itu , d a l a m p e n e l i t i a n in i d i r u m u s k a n h i p o t e s i s s e b a g a i b e r ik u t:

H 2: U m u r p e s e r ta u jia n b e r p e n g a r u h te r h a d a p k e m u n g k in a n lu lu s u jia n .

P a d a d a s a r n y a U S A P le b ih d i t u j u k a n u n t u k m e n g u j i k o m p e t e n s i p r o f e s i o n a l b a g i m e r e k a y a n g b e r k a r i r d i a k u n t a n p u b l ik , s e h i n g g a o r ie n t a s i k a r i r d a n p e n g a l a m a n b e k e r j a d i k a n t o r a k u n t a n p u b l i k a k a n b e r k o n t r i b u s i t e r h a d a p k e m u n g k i n a n lu lu s U S A P . S u b s t a n s i y a n g d iu j i k a n m e r u p a k a n p e n g e t a h u a n k o m p r e h e n s i f y a n g m i n i m a l h a r u s d i m i l i k i o le h a k u n t a n p u b lik . S tu d i M c l n n i s e t a l. ( d a l a m K a s im , I s m a i l , d a n M i n a i 2 0 0 8 ) d i a ta s m e n u n j u k k a n b a h w a s i s w a d e n g a n o r i e n t a s i k a r i r y a n g le b ih j e l a s le b ih m u n g k i n m e n c a p a i n ila i y a n g le b ih tin g g i.

S tu d i T i t a r d d a n R u s s e l l ( 1 9 8 9 ) m e n e l iti k i n e r j a 2 5 3 .0 0 0 p e s e r t a u jia n C P A y a n g t e r d i r i d a r i 8 9 .0 0 0 p e s e r t a b a r u d a n 1 6 4 .0 0 0 p e s e r t a m e n g u l a n g m e n g g u n a k a n d a t a e m p a t u j i a n d a r i p e s e r t a s e l a m a d u a ta h u n ( 1 9 8 5 d a n 1 9 8 6 ). H a s i l s tu d i m e n e m u k a n b a n y a k f a k t o r y a n g m e n y e b a b k a n k e b e r h a s i l a n , n a m u n s tu d i m e n g i d e n t i f i k a s i h a n y a e m p a t f a k t o r y a n g p o t e n s i a l d a n d a p a t m e m b e r i s e b a g i a n p e n j e l a s a n a ta s p e r b e d a a n k i n e r j a ( k e l u l u s a n p e s e r t a u j i a n ) , y a itu : g e l a r p a s c a s a r j a n a ( M B A/M a s te r in A c c o u n tin g /D o k to r ) , in d e k s p r e s t a s i k u m u l a t i f , p e n g a l a m a n d i a k u n t a n p u b lik , d a n p e n d i d i k a n p r o f e s i la n ju ta n .

D e n g a n p e m i k i r a n d i a ta s d a n p e n e l i t i a n T i ta r d d a n R u s s e l l t e r s e b u t d i b u a t h i p o t e s i s s e b a g a i b e r ik u t:

H 3: K e m u n g k in a n lu lu s u jia n p e s e r ta b e k e r ja d i K A P le b ih tin g g i

d ib a n d in g k a n k e m u n g k in a n lu lu s u jia n p e s e r ta la in n y a .

(6)

M a te r i y a n g d i p e r o l e h d a la m p e n d i d i k a n y a n g t e r k a i t d e n g a n a k u n ta n s i m e m p e n g a r u h i p e n c a p a i a n k i n e r j a y a n g l e b i h b a ik . A lf a n d a n O th m a n ( 2 0 0 5 ) m e n e m u k a n b a h w a p e n g e t a h u a n e k o n o m i , m a t e m a t i k a d a n a k u n t a n s i y a n g d i p e r o l e h p a d a p e n d i d i k a n s e b e l u m n y a m e m b a n t u m e r e k a u n t u k m e m a h a m i m a t a a ja r a n y a n g b e r h u b u n g a n d e n g a n b i s n i s d a n a k u n t a n s i , y a n g t e r c e r m i n p a d a p e r o l e h a n in d e k s p r e s t a s i y a n g le b ih tin g g i. G u l d a n F o n g ( 1 9 9 3 ) m e n u n j u k k a n k i n e r j a m a h a s i s w a S I a k u n t a n s i ta h u n p e r t a m a d i p e n g a r u h i o l e h p e n g e t a h u a n a k u n t a n s i s e b e lu m n y a .

D e n g a n a r g u m e n t a s i d a n h a s i l p e n e l i t i a n t e r s e b u t d i a ta s , p e s e r t a y a n g m e r u p a k a n lu lu s a n P P A k d i h a r a p k a n le b i h s ia p m e n g h a d a p i u jia n d a n k a r e n a n y a k e m u n g k i n a n u n t u k lu lu s U S A P le b ih tin g g i. U n t u k itu h ip o t e s i s p e n e l i t i a n a d a la h s e b a g a i b e r ik u t:

H 4 : K e m u n g k in a n lu lu s u jia n p e s e r ta y a n g b e r a s a l d a r i P P A k le b ih tin g g i d ib a n d in g k a n y a n g n o n -P P A k .

D u n n d a n H a ll (1 9 8 4 ) , T i t a r d d a n R u s s e l l (1 9 8 9 ) , R a g h u n a n d a n e t al. ( 2 0 0 3 ) , K a p p o r e t a l. ( 1 9 9 2 ) , B r i e r l e y ( 2 0 0 1 ) , d a n G r a n g e e t a l. ( 2 0 0 3 ) m e n e l i t i f a k to r - f a k t o r p e n e n t u k e s u k s e s a n d a l a m u j i a n a k u n t a n s i p r o f e s i o n a l d i b e b e r a p a n e g a r a d e n g a n l a t a r b e l a k a n g s e b a g i a n b e s a r p e s e r t a t i d a k lu lu s te p a t p a d a w a k tu n y a . S e r i n g n y a m e n g i k u t i u j i a n d a l a m r a n g k a m e n c o b a a g a r d a p a t lu lu s m e n y e b a b k a n b a n y a k s u m b e r d a y a t e r b u a n g d a n k e p u t u s a s a a n .

P e n e l i t i a n te n t a n g p o l a k e l u l u s a n d i l a k u k a n o l e h K a p o o r e t a l. ( 2 0 0 6 ) , y a n g m e n e l i t i p e s e r t a u jia n s e r tif ik a s i a k u n t a n m a n a j e m e n y a n g lu lu s p a d a k e s e m p a t a n p e r t a m a d a n p e s e r t a y a n g h a r u s m e n g u l a n g p a d a b e b e r a p a k e s e m p a t a n . S e d a n g k a n C o l b e r t d a n M u r r a y ( 1 9 9 8 ) , G r a n t e t a l. ( 2 0 0 1 ) , B o o n e e t a l. ( 2 0 0 6 ) m e n g u j i t i n g k a t k e l u l u s a n p e s e r t a b a r u y a n g lu lu s s a t u m a t a u j i a n d a n y a n g lu lu s s e m u a m a t a u jia n .

U n t u k m e m p e r o l e h s e r tif ik a s i C P A , p e s e r t a u j i a n h a r u s lu lu s k e l i m a m a t a u jia n y a n g t e r d ir i d a r i P A K , A U D , A M K , S I A d a n P H K d a la m e m p a t k a li k e s e m p a t a n u jia n a ta u d a l a m p e r i o d e d u a t a h u n . U n t u k itu s e ti a p p e s e r t a u j i a n h a r u s m e m p e r s i a p k a n d ir i s e b a i k - b a i k n y a d a la m s e t i a p k e s e m p a t a n u jia n , d a n k a r e n a n y a m e n g g u n a k a n s e ti a p k e s e m p a t a n u j i a n y a n g a d a s e c a r a o p t i m a l a g a r d a p a t lu lu s u j i a n . B e r d a s a r k a n p e m i k i r a n t e r s e b u t d i r u m u s k a n h ip o t e s i s s e b a g a i b e r ik u t:

H 5 : T e r d a p a t p e r b e d a a n p o la k e lu lu s a n a n ta r m a ta u jia n .

H 6 : T e r d a p a t p e r b e d a a n p o la k e lu lu s a n U S A P a n ta r k e s e m p a ta n u jia n . H 7 : T e r d a p a t p e r b e d a a n p o la k e lu lu s a n U S A P .

Test Theory

(7)

b e r p e n d a p a t b a h w a b a n k s o a l m e m p u n y a i p e r a n p e n t i n g d a la m u j i a n - u j i a n y a n g d i l a k u k a n s e c a r a te r a tu r . B a n k s o a l a d a la h k u m p u l a n s o a l y a n g m e l a l u i s u a tu p r o s e s p e n g u m p u l a n , p e m a n t a u a n , d a n p e n y i m p a n a n d e n g a n in f o r m a s i y a n g r e l e v a n . P e m a n t a u a n d i l a k u k a n d e n g a n m e l a k u k a n e v a l u a s i / a n a l i s i s a ta s b u t i r s o a l.

T e r d a p a t d u a m e t o d e u n t u k m e n g a n a l i s i s b u t i r s o a l. M e t o d e y a n g u m u m d i p a k a i a d a l a h m e t o d e k l a s i k (C la s s ic a l Test T h e o ry) d a n m e t o d e m o d e m d e n g a n p e n d e k a t a n Ite m R e s p o n s e T h e o r y ( H a y a t e t a l. 1 9 9 9 ).

C la s s ic a l Test T h e o r y ( C T T ) a d a la h m e t o d e p s i k o m e t r i k tr a d i s i o n a l u n t u k m e n g e m b a n g k a n d a n m e n g e v a l u a s i s o a l ( U r b i n a 2 0 0 4 ) . M e t o d e k l a s i k m e r u p a k a n p e n g u j i a n y a n g r e l a t i f s e d e r h a n a , n a m u n e f e k t i f u n t u k m e n g e t a h u i a p a k a h te s y a n g d i u j i k a n s u d a h c u k u p b a i k a t a u ti d a k d i l i h a t d a r i s u d u t p a n d a n g p s i k o m e t r i . D a l a m k e r a n g k a C T T , k a r a k t e r i s t i k p e s e r t a te s y a n g d iu ji a d a l a h k e m a m p u a n p e s e r t a te s y a n g d i r e p r e s e n t a s i k a n o le h tr u e s c o re , a ta u n ila i y a n g d i h a r a p k a n d a r i p e s e r t a d a la m te s t e r t e n t u . T e s y a n g s u l i t a k a n m e n y e b a b k a n p e s e r t a te s m e n d a p a t n ila i r e n d a h d a n p e s e r t a te s t e r l i h a t m e m i l i k i k e m a m p u a n y a n g r e n d a h . S e b a l i k n y a , te s y a n g m u d a h a k a n m e n y e b a b k a n p e s e r t a te s m e n d a p a t n ila i t in g g i d a n p e s e r t a te s t e r l i h a t m e m i l i k i k e m a m p u a n y a n g ti n g g i . T i n g k a t k e s u l i t a n te s itu s e n d ir i d i u k u r d e n g a n p r o p o r s i p e s e r t a te s y a n g m e n j a w a b b u t i r s o a l s e c a r a b e n a r d i b a n d i n g k a n d e n g a n p e s e r t a te s s e l u r u h n y a ( = p ) . S o a l d e n g a n p > 0 ,7 0 d i i n t e r p r e t a s i k a n s e b a g a i s o a l m u d a h , d a n p < 0 ,3 0 d i i n t e r p r e t a s i k a n s e b a g a i s o a l s u lit. N i l a i e k s t r i m ( m e n d e k a t i n o l a t a u s a tu ) m e n u n j u k k a n b a h w a b u t i r s o a l t e r l a l u s u l i t (p m e n d e k a t i n o l) a ta u t e r l a l u m u d a h (p m e n d e k a t i s a tu ) u n t u k p e s e r t a te s . B u t i r s o a l y a n g d i s i m p a n d a l a m b a n k s o a l a d a l a h b u t i r s o a l d e n g a n p d i a n t a r a 0 ,3 0 - 0 ,7 0 ( H a y a t e t a l. 1 9 9 9 ).

S e la in p r o p o r s i m e n j a w a b b e n a r , in f o r m a s i b u t i r s o a l d a l a m m e t o d e k l a s i k j u g a d i n i l a i d e n g a n d a y a p e m b e d a s o a l. D a y a p e m b e d a s o a l b e r f u n g s i u n t u k m e n e n t u k a n d a p a t t i d a k n y a s u a t u s o a l m e m b e d a k a n k e l o m p o k d a la m a s p e k y a n g d i u k u r s e s u a i d e n g a n p e r b e d a a n y a n g a d a p a d a k e l o m p o k itu . P e n g u j i a n d a y a b e d a s o a l b e r t u j u a n u n t u k m e l i h a t k e m a m p u a n b u t i r s o a l d a la m m e m b e d a k a n a n t a r a p e s e r t a te s y a n g b e r k e m a m p u a n t in g g i d e n g a n p e s e r t a te s y a n g b e r k e m a m p u a n r e n d a h . D a y a b e d a s o a l d i u k u r d e n g a n k o r e la s i b i s e r i a l a t a u k o r e la s i p o in t b is e r ia l.

A p a b i l a j a w a b a n a l t e r n a t i f y a n g te r s e d i a ( p e n g e c o h ) m e n u n j u k k a n k o r e l a s i b i s e r i a l a t a u p o i n t b i s e r i a l n e g a ti f , m a k a s o a l t e r s e b u t m a s i h m e m e n u h i s y a r a t u n t u k d i p i l i h d a n d i t e r i m a u n t u k d is im p a n d a la m b a n k s o a l.

(8)

b e r b e d a m u n g k i n m e n d a p a t k a n n ila i y a n g b e r b e d a , a ta u p e s e r t a te s y a n g s a m a m e n g i k u t i p e r a n g k a t te s y a n g b e r b e d a m u n g k i n m e n d a p a t k a n n ila i y a n g b e r b e d a . N i l a i y a n g tid a k k o n s i s t e n in i m e n y e b a b k a n p e r m a s a l a h a n r e li a b i l i t a s . K e t e r b a t a s a n la in d a r i C T T a d a la h o r ie n ta s i te s . M o d e l tr u e -sc o r e m e n i l a i b a g a i m a n a k i n e r j a p e s e r t a te r h a d a p u j i a n s e c a r a k e s e l u r u h a n (te s t-o r ie n te d ) d a n ti d a k d a p a t m e n ila i k i n e r j a p e s e r t a te r h a d a p m a s i n g - m a s i n g b u t i r s o a l (ite m -o r ie n te d ).

Ite m R e s p o n s e T h e o r y ( I R T ) m e r u p a k a n m o d e l y a n g m e n g u k u r k e m a m p u a n p e s e r t a te s b e r d a s a r k a n d u a p o s t u l a t ( H a m b l e t o n e t a l. 1 9 9 1 ), y a i t u b a h w a k i n e r j a p e s e r t a te s d a p a t d i p r e d i k s i o l e h k e m a m p u a n d a n h u b u n g a n a n t a r a k i n e r j a p e s e r t a te s d a n k e m a m p u a n t e r s e b u t d a p a t d ig a m b a r k a n d e n g a n f u n g s i y a n g m e n i n g k a t s e c a r a m o n o t o n i k (m o n o to n ic a lly in c r e a s in g f u n c tio n ) y a n g d i s e b u t d e n g a n ite m c h a r a c te r is tic c u r v e ( I C C ) ( G a m b a r I A ) . D e n g a n m e n i n g k a t n y a k e m a m p u a n p e s e r t a te s , p r o b a b i l i t a s m e n d a p a t k a n r e s p o n s y a n g b e n a r s e m a k i n tin g g i.

A b l l k y

A.

Item Characteristic Curve

B.

Item Information Curve

G am bar 1

Item Characteristic Curve

d a n

Item Information Function

(9)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b lik : D e te r m in a n , P o l a . 2 5 3

I C C m e r u p a k a n p a r a m e t e r d i s k r i m i n a s i b u t i r s o a l d a n d i u k u r p a d a t i t i k k e s u l i t a n s o a l. K u r v a y a n g m e n d e k a t i t e g a k lu r u s le b ih d a p a t m e m b e d a k a n p e s e r t a te s d i b a n d i n g k a n k e m i r i n g a n y a n g le b ih r e n d a h . T h r e e -p a r a m e te r lo g is tic m o d e l

m e n a m b a h k a n p a r a m e t e r p s e u d o - c h a n c e - le v e l p a d a u j u n g k u r v a b a g ia n b a w a h , y a n g m e m u n g k i n k a n p e n g u k u r a n f a k t o r m e n e b a k ( = c ).

P e r a n a n k e t i g a p a r a m e t e r a, b, d a n c d i g a m b a r k a n d a l a m f u n g s i i n f o r m a s i ite m ( G a m b a r I B ) . I n f o r m a s i m e n g e n a i b u t i r s o a l m a k s i m u m p a d a t i t i k b, in f o r m a s i le b ih t i n g g i j i k a n i l a i a t i n g g i d a n in f o r m a s i m e n i n g k a t j i k a c m e n d e k a t i n o l.

M e t o d e I R T m e n g a p l i k a s i k a n m o d e l m a t e m a t i s t e r h a d a p d a t a b u t i r s o a l b e r d a s a r k a n s a m p e l y a n g b e s a r d a n b e r a g a m . P a r a m e t e r d a t a d i k a l i b r a s i k a n s e h i n g g a m o d e l d a p a t d i g u n a k a n u n t u k k e l o m p o k p e s e r t a y a n g b e r b e d a d a n p e r a n g k a t u jia n y a n g b e r b e d a , n a m u n d e n g a n s k a l a p e n i l a i a n y a n g s a m a ( E m b r e t s o n d a n R e i s e d a l a m U r b i n a 2 0 0 4 ) . M o d e l IR T m e n g a t a s i k e te r b a t a s a n m o d e l C T T k a r e n a d a la m m o d e l I R T s t a t i s t i k s o a l t i d a k t e r g a n t u n g p a d a s a m p e l p e s e r t a u jia n . B u t i r s o a l s u d a h d a l a m s k a l a y a n g s a m a , s e h i n g g a n i l a i p e s e r t a d a p a t d ib a n d in g k a n .

U j i a n y a n g r e lia b e ! a d a l a h u j i a n y a n g b e r k u a l i t a s d e n g a n n ila i y a n g c u k u p k o n s i s t e n d a n b e b a s d a r i k e s a l a h a n p e n g u k u r a n , a ta u f lu k t u a s i n ila i s e h u b u n g a n d e n g a n p r o s e s p e n g u k u r a n ( U r b i n a 2 0 0 4 ) . P e n e l i t i a n in i m e m b a n g u n h ip o t e s i s b a h w a u jia n in i b e r k u a l i t a s .

H 8 : S o a l u jia n v a lid d a n r e lia b e l.

V a lid ita s s o a l d i u k u r d e n g a n t i n g k a t k e s u l i t a n s o a l d a n d a y a p e m b e d a s o a l. S o a l y a n g v a lid a d a l a h s o a l y a n g la y a k u n t u k d iu jik a n b e r d a s a r k a n h a s i l u ji te s t th e o ry . R e l i a b i l i t a s s o a l a d a l a h k e s t a b i l a n s k o r y a n g d ip e r o l e h o r a n g y a n g s a m a k e t i k a d iu ji u l a n g d e n g a n te s y a n g s a m a p a d a s itu a s i y a n g b e r b e d a , a t a u t i n g k a t k o n s i s t e n s i a ta u k e m a n t a p a n d a r i h a s i l d u a p e n g u k u r a n te r h a d a p h a l y a n g s a m a . R e l i a b i l i t a s a t a u k u a l i t a s u j i a n d i u k u r d e n g a n k o e f is ie n A l p h a d a l a m k e d u a m o d e l C T T d a n IR T .

M E T O D E P E N E L I T I A N

M o d e l P e n e li t i a n

P e n g u j i a n H I - H 4 m e n g g u n a k a n m o d e l r e g r e s i l o g i s t i k a ta s v a r i a b e l - v a r i a b e l p e n e l i t i a n b e s e r t a v a r i a b e l k o n tr o l s e b a g a i b e r ik u t:

(10)

p tp20011. + P l2D20012. + (i I3D20021. + p ]4D20022.

+

p ]SD20031. +

p ISD20032. + p I7D20041. + p JgD20042. + p igD20051. + p2gD20052.

+

p2ID20061.

+

p 22D20062.

+

s.

D C P A . a d a la h k e m u n g k i n a n s e ti a p p e s e r t a U S A P i lu lu s ( = 1) ( t i d a k lu lu s = 0 ). D S E X . a d a la h v a r i a b e l k a t e g o r i k j e n i s k e l a m i n p e s e r t a u j i a n i, s a m a d e n g a n 1 j i k a p e s e r t a u j i a n la k i- la k i d a n s a m a d e n g a n 0 j i k a p e s e r t a u j i a n p e r e m p u a n . K o e f is ie n d i h a r a p k a n s ig n if ik a n . A G E . a d a la h u m u r p e s e r t a u j i a n i p a d a s a a t u j i a n p e r t a m a k a li. K o e f is ie n P 2 d i h a r a p k a n s ig n if ik a n . D P U B f a d a l a h v a r i a b e l k a t e g o r i k s e k t o r p e k e r j a a n p e s e r t a u j i a n i, s a m a d e n g a n 1 j i k a p e s e r t a b e k e r j a d i k a n t o r a k u n ta n p u b l i k d a n s a m a d e n g a n 0 u n t u k s e k t o r p e k e r j a a n l a i n n y a a t a u t i d a k / b e l u m b e k e r ja . K o e f is ie n d i h a r a p k a n s ig n if ik a n p o s itif . D P P A k a d a l a h v a r i a b e l k a t e g o r i k y a n g a k a n s a m a d e n g a n 1 j i k a p e s e r t a u j i a n i a d a l a h l u lu s a n P P A k . K o e f is ie n d i h a r a p k a n s ig n if ik a n p o s itif .

P e n g u j i a n H 1 - H 4 m e m a s u k k a n v a r i a b e l p e r i o d e u j i a n , ta h u n 1 9 9 8 p e r i o d e 1 (D 1 9 9 8 1.) s a m p a i d e n g a n ta h u n 2 0 0 6 p e r i o d e 2 (D 2 0 0 6 2.) s e b a g a i v a r i a b e l k o n tr o l . H a l in i d i m a k s u d k a n u n t u k m e m a s u k k a n f a k t o r - f a k t o r la in y a n g b e l u m d i k e ta h u i a ta u b e l u m d a p a t d i u k u r y a n g m u n g k i n m e m p e n g a r u h i k e m u n g k i n a n lu lu s U S A P ( a ta u m e m i n i m a l k a n o m itte d c o r r e la te d v a ria b le s ), m i s a l n y a t i n g k a t k e s u l i t a n s o a l d i m a s i n g - m a s i n g p e r i o d e u j i a n s e r t a p e r s e p s i t i n g k a t k e s u l i t a n s o a l b a g i p e s e r t a d i m a s i n g - m a s i n g k e s e m p a t a n u jia n .

P e n g u j i a n H 5 , H 6 d a n H 7 m e n g g u n a k a n u ji b e d a p r o p o r s i k e l u l u s a n p e s e r t a uj ia n d a l a m s e ti a p m a t a u jia n d a n d a l a m s e t i a p k e s e m p a t a n u jia n s e r t a k e d u a n y a . U ji b e d a p r o p o r s i k e l u l u s a n p e r m a t a u j i a n m e m b e d a k a n p r o p o r s i p e s e r t a lu lu s m a s i n g - m a s i n g m a t a u jia n , y a i t u P A K , A U D , A M K , S I A , d a n P H K . U j i b e d a p r o p o r s i k e l u l u s a n p e r k e s e m p a t a n u j i a n m e m b e d a k a n p r o p o r s i p e s e r t a l u l u s m a s i n g - m a s i n g k e s e m p a t a n u jia n , y a i t u p e s e r t a U S A P y a n g b a r u a t a u k e s e m p a t a n p e r t a m a m e n g i k u t i u jia n ( N E W ) , p e s e r t a y a n g m e n g u l a n g p e r t a m a k a l i d a l a m k e s e m p a t a n k e d u a ( R E P 1 ) , p e s e r t a y a n g m e n g u l a n g k e d u a k a l i d a l a m k e s e m p a t a n k e t i g a ( R E P 2 ) , d a n p e s e r t a m e n g u l a n g k e t i g a k a l i a ta u k e s e m p a t a n t e r a k h i r ( R E P 3 ) . U ji b e d a p r o p o r s i k e l u l u s a n j u g a d ila k u k a n u n t u k s e t i a p m a t a u j i a n d i m a s i n g - m a s i n g k e s e m p a t a n . P o l a k e l u l u s a n u j i a n d id a s a r k a n p a d a h a s i l s e l u r u h u ji b e d a p r o p o r s i te r s e b u t. J i k a h a s il u ji b e d a s ig n if ik a n , m a k a t e r d a p a t p o l a k e l u l u s a n u jia n .

(11)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b l i k : D e te r m in a n , P o l a . 2 5 5

b a h w a t i n g k a t k e s u l i t a n s o a l b e r a d a d a l a m k is a r a n 0 ,3 0 - 0 ,7 0 d a n d a y a p e m b e d a s o a l p e n g e c o h a d a l a h n e g a t i f s e h i n g g a b u t i r s o a l d i s e b u t v a lid , s e r ta u n t u k m a s i n g - m a s i n g s o a l d i e k s p e k t a s i b a h w a k o e f i s i e n A lp h a m e le b ih i 8 0 p e r s e n ( U r b i n a 2 0 0 4 ) . B u t i r s o a l d e n g a n t i n g k a t k e s u l i t a n d i l u a r k is a r a n 0 ,3 0 - 0 ,7 0 m e n u n j u k k a n b a h w a s o a l t e r s e b u t s u s a h s e h i n g g a k u r a n g d a r i 3 0 p e r s e n p e s e r t a m e n j a w a b b e n a r a t a u s o a l t e r s e b u t m u d a h s e h i n g g a le b i h d a r i 7 0 p e r s e n p e s e r t a m e n j a w a b b e n a r . D e m i k i a n j u g a s o a l d e n g a n d a y a p e m b e d a s o a l p e n g e c o h ti d a k n e g a t i f m e n u n j u k k a n b a h w a p i l i h a n j a w a b a n y a n g s a la h j u s t r u m e m b e r i k a n n ila i t i n g g i b a g i p e s e r ta .

P e n e n t u a n S a m p e l

U n tu k p e n g u j i a n h i p o t e s i s 1 s a m p a i d e n g a n h i p o t e s i s 4 , s a m p e l t e r d ir i a ta s s e l u r u h p e s e r t a u j i a n d a r i u j i a n p e r t a m a k a li p a d a ta h u n 1 9 9 7 s a m p a i d e n g a n ta h u n 2 0 0 6 s e b a n y a k 2 .2 9 4 p e s e r t a b a r u y a n g te r d a f ta r . S a m p e l m e n g e l u a r k a n p e r i o d e u jia n ta h u n 2 0 0 7 p e r i o d e 1 d a n 2 s e r ta ta h u n 2 0 0 8 k a r e n a k e t i g a p e r i o d e te r s e b u t b e l u m m e m e n u h i e m p a t k a li k e s e m p a t a n u jia n y a n g d i p e r o l e h s e t i a p p e s e r t a s a m p a i d e n g a n lu lu s u j i a n k e s e l u r u h a n . S e b a n y a k 116 p e s e r t a t i d a k m e m i l i k i d a ta y a n g le n g k a p m e n g e n a i j e n i s k e l a m i n , u m u r , s e k t o r p e k e r j a a n , a ta u lu lu s t i d a k n y a p e s e r t a u jia n . O l e h k a r e n a itu , s a m p e l y a n g d iu ji d a la m p e n e l i t i a n in i h a n y a 2 .1 7 8 p e s e r t a d e n g a n 5 2 5 p e s e r t a lu lu s U S A P d a n 1 .6 5 3 p e s e r t a t i d a k lu lu s U S A P . R i n c i a n p e s e r t a b e r d a s a r k a n p e r i o d e u j i a n d i i k h t i s a r k a n d a la m T a b e l 1.

U n t u k p e n g u j i a n h i p o t e s i s 5 s a m p a i d e n g a n h i p o t e s i s 7 , s a m p e l t e r d ir i a ta s s e l u r u h p e s e r t a u jia n d a r i u j i a n p e r t a m a k a li p a d a ta h u n 1 9 9 7 s a m p a i d e n g a n ta h u n 2 0 0 6 p e r i o d e 2 d e n g a n d a t a y a n g le n g k a p m e n g e n a i h a s i l p e r m a t a u j i a n d i s e t i a p k e s e m p a t a n u jia n . S a m p e l m e n g e l u a r k a n p e r i o d e u jia n ta h u n 2 0 0 7 p e r i o d e 1 d a n 2 s e r t a ta h u n 2 0 0 8 k a r e n a k e t i g a p e r i o d e t e r s e b u t b e l u m m e m e n u h i e m p a t k a li k e s e m p a t a n u j i a n y a n g d i p e r o l e h s e ti a p p e s e r t a s a m p a i d e n g a n lu lu s u jia n k e s e l u r u h a n . D a r i k e s e l u r u h a n 2 .2 9 4 p e s e r t a b a r u y a n g m e m e n u h i s y a r a t k e l e n g k a p a n d a t a a d a l a h s e b a n y a k 2 .2 6 2 p e s e r t a . T a b e l 2 m e n g i k h t i s a r k a n r i n c i a n p e s e r t a b e r d a s a r k a n p e r i o d e u jia n .

(12)

(13)

(14)

T a b e l 3

P e n e n t u a n S a m p e l H ip o te s is 8

K o d e

M a t a

U j ia n

P e r io d e

U j ia n

J u m l a h

P e s e r t a

J u m l a h

S o a l

K o d e M a t a P e r io d e

U j ia n U j ia n

J u m l a h

P e s e r t a

J u m l a h

S o a l

M a t a U i i a n P A K M a t a U i i a n S I A

P A K I 2 0 0 6 - 2 8 6 7 5 S IA 1 2 0 0 6 - 2 7 2 6 0

P A K 6 2 0 0 6 - 2 8 7 7 5 S I A 6 2 0 0 6 - 2 7 4 6 0

P A K 3 2 0 0 7 - 2 12 5 7 5 S I A 3 2 0 0 7 - 2 1 3 2 6 0

P A K 5 2 0 0 7 - 2 117 7 5 S I A 5 2 0 0 7 - 2 131 6 0

P A K 5 2 0 0 8 6 9 7 5 S I A 5 2 0 0 8 1 5 4 6 0

P A K 9 2 0 0 8 1 2 4 7 5 S I A 9 2 0 0 8 15 3 6 0

M a t a U i i a n A U D M a t a U i i a n P A J A K

A U D I 2 0 0 6 - 2 5 8 8 0 P A J A K 6 2 0 0 6 - 2 8 9 7 0

A U D 6 2 0 0 6 - 2 5 7 8 0 P A J A K 3 2 0 0 7 - 2 1 3 8 7 0

A U D 3 2 0 0 7 - 2 1 25 8 0 P A J A K 5 2 0 0 7 - 2 1 3 4 7 0

A U D 5 2 0 0 7 - 2 1 2 2 8 0 P A J A K 5 2 0 0 8 1 5 4 7 0

A U D 5 2 0 0 8 1 39 8 0 P A J A K 9 2 0 0 8 1 5 2 7 0

A U D 9 2 0 0 8 13 5 8 0 M a t a U iia n H U K U M

M a t a U i i a n A M K H K 1 2 0 0 6 - 2 8 8 5 0

A M M K 1 2 0 0 6 - 2 7 0 5 0 H K 6 2 0 0 6 - 2 8 9 5 0

A M M K 6 2 0 0 6 - 2 6 9 5 0 H K 3 2 0 0 7 - 2 1 3 8 5 0

A M M K 3 2 0 0 7 - 2 1 20 5 0 H K 5 2 0 0 7 - 2 1 34 5 0

A M M K 5 2 0 0 7 - 2 1 1 6 5 0 H K 5 2 0 0 8 1 5 4 5 0

A M M K 5 2 0 0 8 1 3 4 5 0 H K 9 2 0 0 8 1 5 2 5 0

A M M K 9 2 0 0 8 1 2 9 5 0

M a t a u j i a n y a n g d i u j i k a n a d a l a h P e l a p o r a n d a n A k u n t a n s i K e u a n g a n ( P A K ) , A u d i t i n g d a n J a s a A t e s t a s i L a i n n y a ( A U D ) , A k u n t a n s i M a n a j e m e n d a n M a n a j e m e n K e u a n g a n ( A M K ) , S i s t e m

(15)

G a n i, L e o , U jia n S e r tifi k a s i A k u n t a n P u b l i k : D e te r m in a n , P o l a . 2 5 9

Softw are

S t a t i s t i k

P e n g h i t u n g a n s t a t is tik d e s k r i p t i f m e n g g u n a k a n s o ftw a r e S P S S 1 5 .0 ta h u n 2 0 0 6 , p e n g u j i a n H 1 s a m p a i d e n g a n H 4 m e n g g u n a k a n e V ie w s 5 .0 t a h u n 2 0 0 4 , d a n p e n g u j i a n H 5 s a m p a i d e n g a n H 7 m e n g g u n a k a n E x c e l 2 0 0 7 .

P e n g u j i a n H 8 m e n g g u n a k a n s o ftw a r e I T E M A N 3 .0 t a h u n 1 9 8 6 u n t u k m o d e l C T T d a n B I L O G 3 .0 7 ta h u n 1 9 9 0 u n t u k m o d e l IR T d e n g a n 2 p a r a m e t e r . P e n g u j i a n m o d e l IR T ti d a k d ila k u k a n te r h a d a p p a r a m e t e r p s e u d o - c h a n c e - le v e l ( f a k t o r m e n e b a k ) k a r e n a k e t e r b a t a s a n j u m l a h o b s e r v a s i y a n g b e r v a r i a s i p a l i n g s e d i k i t 5 7 d a n p a l i n g b a n y a k 1 5 4 p e s e r t a d a la m s a m p e l. M is l e v y d a n B o c k ( 1 9 9 0 ) m e n e t a p k a n j u m l a h s a m p e l 1 0 0 r e s p o n d e n s e b a g a i s a m p e l k e c il s e m e n t a r a j u m l a h o b s e r v a s i y a n g d i i n g i n k a n s e t i d a k n y a 2 0 0 r e s p o n d e n . S e l a i n itu j u m l a h o b s e r v a s i r e l a t i f te r h a d a p j u m l a h s o a l j u g a m e n e n t u k a n k e c u k u p a n i n f o r m a s i u n t u k m e n g e s t i m a s i p a r a m e te r .

H A S I L D A N A N A L I S I S P E N G U J I A N

P e n g u j i a n H i p o t e s i s 1 ( H l ) s a m p a i d e n g a n H i p o t e s i s 4 ( H 4 )

T a b e l 4 P a n e l A m e n y a j i k a n s t a t i s t i k d e s k r i p t i f v a r i a b e l y a n g d i g u n a k a n d a l a m p e n g u j i a n H l s a m p a i d e n g a n H 4 . R a t a - r a t a p e s e r t a u j i a n y a n g lu lu s u jia n a d a l a h 2 4 ,1 0 p e r s e n . D a r i s e l u r u h p e s e r t a d a l a m s a m p e l p e n e l i t i a n , 7 2 ,3 6 p e r s e n a d a l a h la k i- la k i d a n r a t a - r a t a u m u r p e s e r t a a d a l a h 3 3 ,2 7 ta h u n d a l a m r e n t a n g 21 - 6 4 t a h u n . S e b e s a r 5 8 ,0 8 p e r s e n p e s e r t a b e k e r j a d i k a n t o r a k u n t a n p u b l i k d a n s e b e s a r 8 ,8 2 p e r s e n p e s e r t a m e r u p a k a n lu lu s a n P P A k .

T a b e l 4

S t a t i s t i k D e s k r i p t i f d a n P r o p o r s i L u lu s

P a n e l A - S t a t i s t i k D e s k r i p t i f ( n = 2 . 1 7 8 )

V a r i a b e l M e a n M e d i a n M i n i m u m M a x i m u m S td . D e v .

D C P A 0 .2 4 1 0 0 .0 0 0 0 0 .0 0 0 0 1 .0 0 0 0 0 . 4 2 7 8

D S E X 0 .7 2 3 6 1 .0 0 0 0 0 .0 0 0 0 1 .0 0 0 0 0 .4 4 7 3

A G E 3 3 .2 6 7 7 3 1 . 0 0 0 0 2 1 .0 0 0 0 6 4 . 0 0 0 0 8 .0 5 5 4

D P U B 0 .5 8 0 8 1 .0 0 0 0 0 .0 0 0 0 1 .0 0 0 0 0 .4 9 3 5

(16)

2 6 0 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s ia , D e s e m b e r 2 0 0 9 , Vol. 6, N o . 2, h a l 2 4 5 -2 7 7

P a n e l B - P e n g e l o m p o k a n P e s e r t a b e r d a s a r k a n A G E ( n = 2 . 1 7 8 )

K e l o m p o k

U m u r

J u m l a h

P e s e r t a P r o p o r s i

2 1 - 2 5 3 0 9 1 4 . 1 9 %

2 6 - 3 0 6 8 3 3 1 . 3 6 %

3 1 - 3 5 5 1 4 2 3 . 6 0 %

3 6 - 4 0 3 1 8 1 4 .6 0 %

4 1 - 4 5 1 6 0 7 . 3 5 %

4 6 - 5 0 8 7 3 . 9 9 %

5 1 - 5 5 6 3 2 . 8 9 %

5 6 - 6 0 3 6 1 .6 5 %

6 1 - 6 7 8 0 . 3 7 %

J u m l a h 2 , 1 7 8 i 0 0 . 0 0 %

P a n e l C - P r o p o r s i L u l u s b e r d a s a r k a n j e n i s k e l a m i n ( D S G X ) , b e k e r j a d i k a n t o r

a k u n t a n p u b l i k a t a u t i d a k ( D P U B ) , d a n l u l u s a n P P A k a t a u b u k a n ( C P P A K )

D S E X L a k i - l a k i P e r e m p u a n J u m l a h B e d a Z-s t a t i s t i c

L u l u s 3 6 5 1 6 0 5 2 5

T i d a k l u l u s 1 ,2 1 1 4 4 2 1 ,6 5 3

J u m l a h 1 ,5 7 6 6 0 2 2 ,1 7 8

P r o p o r s i l u l u s 2 3 .1 6 % 2 6 .5 8 % 2 4 .1 0 % - 3 .4 2 % - 1 . 6 6 8 0 *

D P U B K A P N o n - K A P J u m l a h B e d a z - s ta tis tic

L u l u s 3 7 9 - 1 4 6 5 2 5

T i d a k l u l u s 8 8 6 7 6 7 1 ,6 5 3

J u m l a h 1 ,2 6 5 9 1 3 2 ,1 7 8

P r o p o r s i l u l u s 2 9 .9 6 % 1 5 .9 9 % 2 4 .1 0 % 1 3 .9 7 % 7 .5 2 0 8 * * *

D P P A K P P A k N o n - P P A k J u m l a h B e d a z - s ta tis tic

L u l u s 21 5 0 4 5 2 5

T i d a k l u l u s 171 1 ,4 8 2 1 ,6 5 3

J u m l a h 1 9 2 1 ,9 8 6 2 ,1 7 8

P r o p o r s i l u l u s 1 0 .9 4 % 2 5 .3 8 % 2 4 .1 0 % - 1 4 .4 4 % - 4 .4 6 7 1 * * *

D C P A = v a r i a b e l k a t e g o r i k l u l u s ( = 1 ) a t a u t i d a k l u l u s ( = 0 ) p e s e r t a u j i a n , D S E X = v a r i a b e l k a t e g o r i k

j e n i s k e l a m i n p e s e r t a u j i a n l a k i - l a k i ( = 1 ) a t a u p e r e m p u a n ( = 0 ) , A G E = u m u r p e s e r t a u j i a n p a d a s a a t

u j i a n p e r t a m a k a l i , D P U B = v a r i a b e l k a t e g o r i k s e k t o r p e k e r j a a n p e s e r t a u j i a n p a d a k a n t o r a k u n t a n

p u b l i k a t a u t i d a k , D P P A K = v a r i a b e l k a t e g o r i k p e s e r t a l u l u s a n P P A k ( = 1 ) a t a u b u k a n ( = 0 ) .

* * * t i n g k a t k e p e r c a y a a n p a d a 1 p e r s e n

(17)

T a b e l 4 P a n e l B m e n g u r a i k a n j u m l a h p e s e r t a d a n p r o p o r s i p e s e r ta b e r d a s a r k a n k e l o m p o k u m u r. D a r i s e l u r u h p e s e r t a U S A P p e r i o d e 1 9 9 7 - 2 0 0 6 , 3 1 ,3 6 p e r s e n b e r u s i a a n t a r a 2 6 - 3 0 t a h u n , 2 3 ,6 0 p e r s e n p e s e r t a b e r u s i a a n t a r a 3 1 - 3 5 ta h u n , s e r ta 1 4 ,1 9 p e r s e n d a n 1 4 ,6 0 p e r s e n p e s e r t a b e r u s i a m a s i n g - m a s i n g a n t a r a 2 1 - 2 5 ta h u n d a n 3 6 - 4 0 t a h u n . P a n e l B m e n u n j u k k a n b a h w a m a y o r i t a s p e s e r t a u j i a n ( 8 3 ,7 5 p e r s e n ) b e r a d a d a l a m k e l o m p o k u m u r 21 s a m p a i d e n g a n 4 0 ta h u n .

T a b e l 4 P a n e l C m e n y a j i k a n p r o p o r s i k e l u l u s a n d a n b e d a p r o p o r s i k e l u l u s a n t e r s e b u t b e r d a s a r k a n j e n i s k e l a m i n , p e s e r t a b e k e r j a d i k a n t o r a k u n t a n p u b l i k a ta u tid a k , d a n p e s e r t a m e r u p a k a n l u lu s a n P P A k a t a u b u k a n . P r o p o r s i lu lu s p e s e r t a p e r e m p u a n ( 2 6 ,5 8 p e r s e n ) le b ih t in g g i d i b a n d i n g k a n p r o p o r s i lu lu s p e s e r t a la k i- la k i ( 2 3 ,1 6 p e r s e n ) s e c a r a s ig n if ik a n p a d a t i n g k a t 10 p e r s e n .

T a b e l 4 P a n e l C j u g a m e n u n j u k k a n b a h w a p r o p o r s i lu lu s p e s e r t a b e k e r j a d i k a n t o r a k u n t a n p u b l i k ( 2 9 ,9 6 p e r s e n ) h a m p i r d u a k a li le b ih t i n g g i d a n s ig n if ik a n p a d a t i n g k a t 1 p e r s e n d i b a n d i n g k a n p r o p o r s i lu lu s p e s e r t a y a n g ti d a k b e k e r j a d i k a n t o r a k u n t a n p u b l i k ( 1 5 ,9 9 p e r s e n ) . K e a d a a n in i m e n c e r m i n k a n b a h w a u j i a n in i j u g a m e n j a d i d a y a t a r i k b a g i m e r e k a y a n g b e k e r j a di p e r u s a h a a n s w a s t a , p e m e r i n t a h a n m a u p u n a k a d e m is i.

D a t a T a b e l 4 P a n e l C m e n y a j i k a n p r o p o r s i lu lu s p e s e r t a lu lu s a n P P A k ( 1 0 ,9 4 p e r s e n ) le b i h r e n d a h d a n s ig n if ik a n p a d a t i n g k a t 1 p e r s e n d i b a n d i n g p e s e r t a b u k a n lu l u s a n P P A k ( 2 5 ,3 8 p e r s e n ) , y a itu p e s e r t a y a n g m e n d a p a t k a n r e g i s t e r a k u n t a n m e l a l u i p e n d i d i k a n S I d e n g a n 1 6 0 S K S . J u m la h p e s e r t a lu lu s a n P P A k m a s i h r e l a t i f s e d i k i t m e n g i n g a t p o l a p e n d i d i k a n a k u n ta n s i d i I n d o n e s i a y a n g m e n s y a r a t k a n p e s e r t a U S A P h a r u s t e r le b ih d a h u lu l u l u s d a r i P P A k b a r u d i b e r l a k u k a n b a g i s a r j a n a S I a k u n t a n s i s e ja k ta h u n 2 0 0 2 .

K e t i g a h a s i l p e r b a n d i n g a n p r o p o r s i lu lu s d a l a m T a b e l 4 P a n e l C d i p e r o l e h t a n p a m e m p e r t i m b a n g k a n p e n g a r u h v a r i a b e l la in te r h a d a p k e m u n g k i n a n lu lu s u j i a n . U n t u k m e m p e r o l e h h a s il a n a l i s i s y a n g le b ih t e p a t d i l a k u k a n u ji m u l t i v a r i a t ( a n a l i s i s r e g r e s i l o g is tik ) d e n g a n m e m a s u k k a n s e m u a v a r i a b e l t e r k a i t y a n g d ip r o k s i d e n g a n v a r i a b e l k a t e g o r i k p e r i o d e d a n k e s e m p a t a n u jia n .

T a b e l 5 m e n y a j i k a n h a s il a n a l i s i s r e g r e s i lo g i s t i k d e n g a n L R -s ta tis tic

(18)

T a b e l 5

H a s i l R e g r e s i H ip o t e s is 1 - 4

logit(DCPA) = p 0 + p p S E X . + P /iG E . + p p P U B . + pJDPPAK. + p p i9 9 8 1 . +

P J ) 1 9 9 8 2 . + p p i 9 9 9 1 . + p p i 9 9 9 2 . + p p 2 0 0 0 1 . + P tp 2 0 0 0 2 . +

P tp 2 0 0 1 1 . + P t p 2 0 0 1 2 . + P lp 2 0 0 2 1 i + p tp 2 0 0 2 2 . + p ^ 2 0 0 3 1 . +

P i p 2 0 0 3 2 . + p i p 2 0 0 4 1 . + P tp 2 0 0 4 2 . + p , p 2 0 0 5 1 . + P 2p 2 0 0 5 2 . +

P 2p 2 0 0 6 1 . + P 2p 2 0 0 6 2 i + £

V a r i a b e l P r e d i k s i K o e f i s i e n z - s t a t i s t i c

K o n s t a n t a _Po 1 .7 0 6 2 4 .8 2 3 5 * * *

D S E X _P, ? 0 .1 9 6 0 1 .5 9 3 9

A G E 7 - 0 .0 9 6 6 - 1 0 .0 8 9 1 * * *

D P U B _Ps + 0 .8 6 2 1 7 .0 5 5 3 * * *

D P P A K _{p ,} + - 0 .1 2 5 1 - 0 .4 3 4 8

D 1 9 9 8 1 _p._, 0 .6 5 9 0 2 .0 7 0 9 **

D 1 9 9 8 2 _{p 6} - 0 .2 6 5 3 - 0 .9 6 1 3

D 1 9 9 9 1 _P_; - 0 .1 1 9 1 - 0 .2 9 2 4

D 1 9 9 9 2 _Ps - 0 .7 1 4 0 - 2 .2 6 0 2 **

D 2 0 0 0 1 _P_p - 0 .1 6 6 9 - 0 . 4 9 6 4

D 2 0 0 0 2

P » - 0 .7 5 6 9 - 2 . 7 7 1 4

* * *

D 2 0 0 1 1 _Pu - 0 .2 7 4 6 - 0 .8 2 6 9

D 2 0 0 1 2 _Pn 0 .1 1 6 0 0 .4 9 9 2

D 2 0 0 2 1 _Pu 0 .1 4 4 0 0 .5 6 6 7

D 2 0 0 2 2 _Pu 0 .5 1 2 1 2 .1 4 0 0 **

D 2 0 0 3 1 _Pn - 1 .1 3 6 9 - 3 .6 5 0 0 * * *

D 2 0 0 3 2 _P,t - 0 .9 9 7 6 - 3 .1 4 7 3 * * *

D 2 0 0 4 1 _Pn - 0 .9 2 6 9 - 3 .2 1 2 6 * * *

D 2 0 0 4 2 _P,S - 0 .9 4 1 2 - 3 .6 4 3 4 * * *

D 2 0 0 5 1 _Pn - 1 .0 3 1 6 - 4 .1 7 7 0 * * *

D 2 0 0 5 2 _P,o - 1 .9 4 1 4 - 4 .8 5 9 3 * * *

D 2 0 0 6 1 _Pn - 1 .0 0 3 7 - 3 .5 3 1 1 * * *

D 2 0 0 6 2 _Pn - 1 .3 7 0 9 - 3 .3 5 5 6 * * *

M c F a d d e n R - s q u a r e d 0 .1 3 3 9

L R s t a ti s ti c ( 2 2 d f) 3 2 2 .1 4 4 0 * * *

D C P A = v a r i a b e l k a t e g o r i k l u l u s ( = 1 ) a t a u t i d a k l u l u s ( = 0 ) p e s e r t a u j i a n , D S E X = v a r i a b e l k a t e g o r i k

j e n i s k e l a m i n p e s e r t a u j i a n l a k i - l a k i ( = 1 ) a t a u p e r e m p u a n ( = 0 ) , A G E = u m u r p e s e r t a u j i a n p a d a s a a t

u j i a n p e r t a m a k a l i , D P U B = v a r i a b e l k a t e g o r i k s e k t o r p e k e r j a a n p e s e r t a u j i a n p a d a k a n t o r a k u n t a n

(19)

- D 2 0 0 6 2 = v a r i a b e l k a t e g o r i k p e r i o d e p e s e r t a m e n g i k u t i u j i a n u n t u k p e r t a m a k a l i ( m a s i n g - m a s i n g

p e r i o d e = 1 d e n g a n p e r i o d e 1 9 9 7 s e b a g a i n i l a i d a s a r = 0 ) .

* * * t i n g k a t k e p e r c a y a a n p a d a 1 p e r s e n

* * t i n g k a t k e p e r c a y a a n p a d a 5 p e r s e n

H 2 m e m p r e d i k s i b a h w a u m u r p e s e r t a u jia n b e r p e n g a r u h te r h a d a p k e m u n g k i n a n lu lu s u jia n . H a s i l a n a l i s i s r e g r e s i lo g i s t i k t e r h a d a p s a m p e l p e n e l i t i a n ( T a b e l 5 ) m e n u n j u k k a n b a h w a v a r ia b e l A G E m e m i l i k i k o e f i s i e n n e g a t i f s ig n if ik a n p a d a t i n g k a t 1 p e r s e n d e n g a n D C P A (/? = - 0 ,1 0 , z - s ta t = - 1 0 ,0 9 ) . K o e f i s i e n n e g a t i f s ig n if ik a n b e r a r ti s e m a k in m u d a p e s e r t a u jia n s e m a k i n b e s a r k e m u n g k i n a n lu lu s u jia n . H a s i l in i d ip ic u o l e h m a y o r i t a s p e s e r t a m a s i h b e r u s i a r e l a t i f m u d a . P e n g a l a m a n b e k e r j a y a n g d ip r o k s i d e n g a n u m u r t i d a k m e n j a d i j a m i n a n lu lu s U S A P .

H 3 m e m p r e d i k s i k e m u n g k i n a n lu lu s u j i a n p e s e r t a y a n g b e k e r j a d i K A P le b ih tin g g i. S a m p e l p e n e l i t i a n m e n g k o n f i r m a s i p r e d i k s i t e r s e b u t d i m a n a h a s i l a n a l i s i s r e g r e s i lo g is tik m e n u n j u k k a n b a h w a v a r ia b e l D P U B m e m i l i k i k o e f is ie n p o s i t i f s ig n if ik a n p a d a t i n g k a t 1 p e r s e n d e n g a n D C P A {fi = 0 ,8 6 , z - s ta t - 7 ,0 6 ) . H a s i l in i s e s u a i d e n g a n t u j u a n U S A P y a i t u u jia n s e r tif ik a s i d i a m b i l o l e h m e r e k a y a n g in g in b e r k a r i r d a n b e r p r a k t i k s e b a g a i a k u n ta n p u b lik . S e h in g g a p e s e r t a y a n g b e k e r j a d i k a n t o r a k u n t a n p u b l i k m e m i l i k i k e s e m p a t a n le b ih b e s a r u n t u k lu lu s U S A P .

H 4 m e m p r e d i k s i k e m u n g k i n a n lu lu s u j i a n p e s e r t a lu lu s a n P P A k le b ih t in g g i d i b a n d i n g k a n d e n g a n p e s e r t a y a n g n o n - P P A k . S a m p e l p e n e l i t i a n m e n u n j u k k a n b a h w a v a r i a b e l D P P A K ti d a k m e m ilik i p e n g a r u h t e r h a d a p k e m u n g k i n a n lu lu s U S A P . K e a d a a n in i m u n g k i n d i s e b a b k a n o le h k a r e n a m e r e k a y a n g lu lu s P P A k b a r u m e m e n u h i s y a r a t u n t u k m e n g i k u t i U S A P s e ja k u j i a n ta h u n 2 0 0 4 p e r i o d e 1.

H a s i l r e g r e s i p e r i o d e uj ia n 1 9 9 8 1 d a n 2 0 0 2 2 m e m p e r l i h a t k a n h u b u n g a n p o s i t i f s i g n i f i k a n d e n g a n k e m u n g k i n a n l u lu s U S A P . H a l in i m e n g i n d i k a s i k a n k e m u n g k i n a n lu lu s y a n g le b ih t i n g g i p a d a k e d u a p e r i o d e te r s e b u t. S e m e n t a r a itu , h a s i l r e g r e s i p e r i o d e u j i a n 1 9 9 9 2 , 2 0 0 0 2 , d a n 2 0 0 3 1 - 2 0 0 6 2 m e m p e r l i h a t k a n h u b u n g a n n e g a t i f s i g n i f i k a n d e n g a n k e m u n g k i n a n lu lu s U S A P . H a l in i m e n g i n d i k a s i k a n k e m u n g k i n a n lu lu s y a n g le b ih r e n d a h p a d a p e r i o d e - p e r i o d e te r s e b u t. H a s il in i m e n a r i k u n t u k d ite liti le b ih l a n ju t k h u s u s n y a m e n g e n a i p e n y e b a b t i n g k a t k e m u n g k i n a n lu lu s y a n g c e n d e r u n g le b ih r e n d a h d i b a n d i n g k a n d e n g a n p e r i o d e u j i a n ta h u n 1 9 9 7 .

P e n g u j i a n H i p o t e s i s 5 ( H 5 ) s a m p a i d e n g a n H i p o t e s i s 7 ( H 7 )

(20)

S I A (4 4 ,6 1 p e r s e n ) d e n g a n m a s i n g - m a s i n g z -s ta t = 5 , 3 0 , 4 , 1 5 d a n 8 ,0 5 p a d a t i n g k a t k e p e r c a y a a n 1 p e r s e n , n a m u n t i d a k b e r b e d a s e c a r a s ig n if ik a n d e n g a n p r o p o r s i lu lu s m a t a u jia n P H K ( 3 4 ,7 0 p e r s e n ) d e n g a n z -s ta t = 1 ,2 6 . P a d a e k s t r i m la in , p r o p o r s i lu lu s m a t a u jia n S I A s e c a r a k o n s i s t e n s ig n if ik a n le b ih b e s a r d a r i p r o p o r s i lu lu s m a ta u jia n P A K , A U D , A M K d a n P H K ( m a s i n g - m a s i n g z -s ta t - 8 ,0 5 , 2 ,7 7 , 3 ,9 2 d a n 6 ,8 1 ) d e n g a n t i n g k a t k e p e r c a y a a n p a d a 1 p e r s e n . D i a n t a r a P A K d a n S I A , t e r d a p a t A U D y a n g tid a k b e r b e d a s ig n if ik a n d e n g a n A M K (z - s ta t = 1 ,1 5 ) n a m u n s ig n if ik a n le b ih t in g g i d a r i P H K (z -s ta t = 4 ,0 5 ) , s e r t a A M K y a n g s ig n if ik a n le b ih t i n g g i d a ri P H K (z -s ta t = 2 ,9 0 ) . H a s il in i m e n d u k u n g H 5 d i m a n a d ie k s p e k t a s i b a h w a a d a b e d a p o l a k e l u l u s a n a n t a r m a t a u jia n .

T a b e l 6

U j i B e d a P r o p o r s i L u lu s b e r d a s a r k a n M a t a U j ia n d a n K e s e m p a t a n U j ia n

P a n e l A - U j i B e d a P r o p o r s i L u l u s b e r d a s a r k a n M a t a U j ia n

P A K A U D A M K S I A P H K

L u lu s 7 4 5 9 1 7 8 7 9 1 ,00 9 7 8 5

T id a k lu lu s 1 ,51 7 1 ,3 4 5 1 ,383 1 ,253 1 ,477

J u m l a h 2 ,2 6 2 2 ,2 6 2 2 ,2 6 2 2 ,2 6 2 2 ,2 6 2

P r o p o r s i lu lu s 3 2 .9 4 % 4 0 .5 4 % 3 8 .8 6 % 4 4 .6 1 % 3 4 .7 0 %

B e d a p ro p o rs i P A K 7 .6 0 % 5 .9 2 % 1 1.67 % 1 .7 7 %

A U D - 1 .6 8 % 4 .0 7 % - 5 .8 4 %

A M K 5 .7 5 % - 4 .1 6 %

S IA - 9 .9 0 %

z-slalislic P A K 5 .3 0 4 4 * * * 4 .1 5 3 1 * * * 8 .0 5 5 8 * * * 1 .2 5 7 0

A U D 1 .1 5 4 7 2 .7 6 6 3 * * * 4 .0 5 1 1 * * *

A M K 3 .9 1 9 5 * * * 2 .8 9 8 2 ***

S IA 6 .8 0 8 0 * * *

P a n e l B - U j i B e d a P r o p o r s i L u l u s b e r d a s a r k a n K e s e m p a t a n U j i a n

N E W R E P 1 R E P 2 R E P 3 J u m l a h

L u l u s 9 5 1 4 7 15 2 16 2 5 5 6

T i d a k l u l u s 2 ,1 6 7 2 ,0 2 0 1 ,8 6 8 1 ,7 0 6 1 ,7 0 6

J u m l a h 2 ,2 6 2 2 ,1 6 7 2 ,0 2 0 1 ,8 6 8 2 ,2 6 2

P r o p o r s i l u l u s 4 .2 0 % 6 .7 8 % 7 .5 2 % 8 .6 7 % 2 4 .5 8 % B e d a p r o p o r s i N E W 2 .5 8 % 3 .3 2 % 4 .4 7 %

R E P 1 0 .7 4 % 1 .8 9 %

R E P 2 1 .1 5 %

z - s t a t i s t i c N E W 3 .7 8 2 0 * * * 4 . 6 5 8 6 * * * 5 .9 2 2 1 * * *

R E P 1 0 .9 3 0 6 2 .2 4 9 7 * *

(21)

(22)

T a b e l 6 P a n e l B m e n y a j i k a n u ji b e d a p r o p o r s i lu lu s U S A P b e r d a s a r k a n k e s e m p a t a n u jia n . D a ri s a m p e l p e n e l i t i a n s e c a r a k e s e l u r u h a n p e s e r t a y a n g b e r h a s il lu lu s U S A P d a la m p e r i o d e 1 9 9 7 - 2 0 0 6 a d a la h 2 4 ,5 8 p e r s e n . P r o p o r s i lu lu s p a d a m a s i n g - m a s i n g k e s e m p a t a n a d a la h 4 ,2 0 p e r s e n lu lu s p a d a k e s e m p a t a n p e r ta m a , 6 ,7 8 p e r s e n lu lu s p a d a k e s e m p a t a n k e d u a , 7 ,5 2 p e r s e n lu lu s p a d a k e s e m p a t a n k e tig a d a n 8 ,6 7 p e r s e n lu lu s p a d a k e s e m p a t a n te r a k h ir . D a ta m e n u n j u k k a n p e n i n g k a t a n p r o p o r s i lu lu s p a d a k e s e m p a t a n k e d u a , k e tig a , d a n k e e m p a t d e n g a n t i n g k a t s ig n if ik a n 1 p e r s e n (z-sta t= 3 ,7 8 , 4 ,6 6 , d a n 5 ,9 2 ) d i b a n d i n g k a n p r o p o r s i lu lu s p a d a k e s e m p a t a n p e r ta m a . N a m u n p e n i n g k a t a n k e s e m p a t a n lu lu s p a d a k e s e m p a t a n k e d u a d ib a n d i n g k a n d e n g a n k e s e m p a t a n k e t i g a t i d a k b e r b e d a , b e g i t u j u g a d e n g a n k e s e m p a t a n k e tig a d a n k e s e m p a t a n k e e m p a t. P r o p o r s i lu lu s p a d a k e s e m p a t a n k e d u a b e r b e d a d e n g a n p r o p o r s i lu lu s p a d a k e s e m p a t a n k e e m p a t d e n g a n t i n g k a t s ig n if ik a n 5 p e r s e n . P r o p o r s i lu lu s p a d a k e s e m p a t a n k e e m p a t a d a la h y a n g t e r tin g g i. H a s il in i s e c a r a k e s e l u r u h a n m e n d u k u n g H 6 y a n g m e n g e k s p e k t a s i k a n a d a n y a p e r b e d a a n p o la k e l u l u s a n a n ta r k e s e m p a t a n u jia n .

T a b e l 6 P a n e l C m e n u n j u k k a n p e r b e d a a n r a t a - r a t a k e l u l u s a n p e r m a t a u jia n di s e ti a p k e s e m p a t a n u jia n . U n t u k s e ti a p m a t a u jia n , p r o p o r s i lu lu s t e r t i n g g i a d a la h p a d a k e s e m p a t a n p e r t a m a ( 1 8 ,2 1 - 3 0 ,7 3 p e r s e n ) , k e m u d ia n t u r u n s e c a r a s ig n if ik a n p a d a k e s e m p a t a n k e d u a ( 6 ,8 0 - 1 1 ,7 4 p e r s e n ) , te r u s t u r u n s e c a r a s ig n if ik a n p a d a k e s e m p a t a n k e tig a ( 3 ,6 9 - 6 ,9 4 p e r s e n ) , d a n p a d a k e s e m p a t a n t e r a k h i r ( 2 ,6 4 - 4 ,8 9 p e r s e n ) . B e d a p r o p o r s i k e l u l u s a n a n t a r k e s e m p a t a n b e r u r u t y a n g ti d a k s ig n if ik a n h a n y a d itu n j u k k a n o le h m a t a u j i a n P A K a n t a r a k e s e m p a t a n k e d u a d a n k e t i g a d a n m a t a u j i a n A U D a n t a r a k e s e m p a t a n k e tig a d a n k e e m p a t. D a r i d a ta r a t a - r a t a s e p e r t i n y a j u m l a h k e l u l u s a n U S A P s u d a h d a p a t d i p r e d i k s i b e r d a s a r k a n h a s i l u jia n p e r m a t a u j i a n p a d a k e s e m p a t a n p e r t a m a a ta u d a p a t d i s i m p u l k a n b a h w a te r d a p a t p o l a k e l u l u s a n U S A P . H a s i l in i m e n d u k u n g H 7 d i m a n a d ie k s p e k t a s i b a h w a t e r d a p a t p o l a k e l u l u s a n U S A P . G a m b a r 2 P a n e l A m e n g g a m b a r k a n p o l a k e l u l u s a n U S A P p e r m a t a u j i a n d i s e ti a p k e s e m p a t a n u jia n .

P e n g u j i a n H i p o t e s i s 8 ( H 8 )

(23)

G a n i, L e o , U jia n S e r t i f i k a s i A k u n t a n P u b l i k : D e t e r m i n a n , P o l a . 2 6 7

P a n e l A - P r o p o r s i L u l u s S e l u r u h P e s e r t a

/0

3 5 .0 0 %

3 0 .0 0 %

2 5 .0 0 %

2 0 .0 0 %

1 5 .0 0 %

1 0 .0 0 %

5 .0 0 %

0 .0 0 %

^ 5 S 3 S i m i ^ _ _ __ __ __ __ __ __ __ _ ,

N E W R E P 1 R E P 2 R E P 3

- + - P A K 2 0 .0 3 % 6 .8 0 % 6 .8 2 % 3 .4 4 %

< - » > A U D _{2 9 .5 8 %} _j _{9 .7 3 %} _{3 .6 9 %} _{2 .8 9 %}

- * - A M K l 2 6 .6 1 % 8 .5 5 % 5 .7 3 % 3 .3 5 %

- * - S I A 3 0 .7 3 % 1 1 .7 4 % 6 .9 4 % 2 .6 4 %

— 4— P H K 1 8 .2 1 % 1 0 .2 2 % 6 .5 0 % ’ 4 .8 9 %

P a n e l B - P r o p o r s i L u lu s P e s e r t a B e k e r j a d i K A P

3 5 .0 0 %

3 0 .0 0 %

2 5 .0 0 %

2 0 .0 0 %

1 5 .0 0 %

1 0 .0 0 %

5 .0 0 %

0 .0 0 %

■ s

O v

- ~ 4

N E W R E P 1 R E P 2 R E P 3

— * - P A K - K A P 2 4 .5 1 % 7 .6 4 % 8 .9 6 % 3 .7 4 %

- ■ - A U D K A P 3 7 .4 7 % 1 2.9 0% 4 .0 6 % 2 .7 2 %

- A - A M K K A P 2 7 .5 9 % 1 0 .4 8 % 6 .8 3 % 4 .4 5 %

- * - S I A K A P 3 1 .7 8 % 1 3 .5 6 % f 8 .85 % 3 .5 3 %

— t— P H K K A P 1 9 .2 9 % 1 1.75 %

j

6 .8 8% 6 .3 2 %

G a m b a r 2

(24)