# STS = Sangat Tidak Setuju TS = Tidak Setuju N = Netral S = Setuju SS = Sangat Setuju

28

## Teks penuh

(1)
(2)

(3)

(4)

(5)

(6)

(7)

(8)

### pengecualian (

Unqualified Opinion

(9)

### TABULASI DATA SKEPTISME PROFESIONAL AUDITOR

(10)
(11)
(12)

29 4 4 4 4 4 4 4 4

(13)

20 4 4 4 4 4 4

(14)
(15)

(16)

(17)

### PROFESIONAL AUDITOR

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.849 .855 6

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Cronbach's

Alpha if Item

Deleted

S1 18.8214 6.840 .651 .820

S2 18.7500 7.064 .525 .847

S3 18.7857 7.008 .687 .815

S4 18.8750 7.202 .661 .820

S5 18.7679 6.981 .707 .811

S6 18.6786 6.731 .602 .832

### UJI VALIDITAS DAN REALIBILITAS KEAHLIAN

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

(18)

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

Correlation

Cronbach's

Alpha if Item

Deleted

K1 42.6786 20.295 .811 .801 .904

K2 42.7143 21.299 .692 .765 .909

K3 43.0000 22.291 .471 .624 .918

K4 42.9643 21.635 .463 .468 .921

K5 43.1071 21.261 .564 .622 .915

K6 42.8929 20.243 .753 .878 .906

K7 42.8571 20.306 .771 .810 .905

K8 42.8036 21.688 .634 .620 .912

K9 42.7679 21.781 .730 .720 .909

K10 42.8214 21.058 .751 .854 .907

K11 42.8929 21.188 .746 .613 .907

K12 42.7500 21.209 .663 .665 .910

### UJI VALIDITAS DAN REALIBILITAS PENGALAMAN

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

(19)

Item-Total Statistics

(20)

### PEMBERIAN OPINI

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.818 .815 5

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

Correlation

Cronbach's

Alpha if Item

Deleted

KO1 14.3571 3.397 .658 .472 .767

KO2 14.6071 3.552 .705 .626 .754

KO3 14.6607 3.319 .720 .559 .746

KO4 14.6964 3.815 .599 .578 .785

(21)

### ANALSIS DESKRIPTIF

Statistics

N

Mean Std. Deviation Minimum Maximum

Valid Missing

skeptisisme profesional

auditor 56 0 22.5357 3.12156 14.00 30.00

keahlian 56 0 46.7500 5.00273 32.00 58.00

pengalaman 56 0 30.8036 3.47678 19.00 37.00

situasi audit 56 0 22.8571 2.91970 15.00 30.00

ketepatan pemberian opini 56 0 18.2143 2.34105 12.00 25.00

skeptisisme profesional auditor

Frequency Percent Valid Percent

Cumulative

Percent

Valid R 24 44.8 44.8 44.8

T 32 55.2 55.2 100.0

Total 56 100.0 100.0

Keahlian

Frequency Percent Valid Percent

Cumulative

Percent

Valid R 30 53.4 53.4 53.4

T 26 46.6 46.6 100.0

Total 57 100.0 100.0

Pengalaman

Frequency Percent Valid Percent

Cumulative

Percent

Valid R 21 36.2 36.2 36.2

T 35 63.8 63.8 100.0

(22)

situasi audit

Frequency Percent Valid Percent

Cumulative

Percent

Valid R 23 43.1 43.1 43.1

T 33 56.9 56.9 100.0

Total 56 100.0 100.0

ketepatan pemberian opini

Frequency Percent Valid Percent

Cumulative

Percent

Valid R 32 56.9 56.9 56.9

T 24 43.1 43.1 100.0

(23)

### TABULASI SILANG

JenisKelamin * Jabatan Crosstabulation

Count

Jabatan

Total Auditor

Junior

Auditor

Senior

JenisKelamin Laki-laki 28 6 34

Perempuan 17 5 22

Total 45 11 56

Jabatan * Pendidikan Crosstabulation

Count

Pendidikan

Total

D3 S1 S2

Jabatan Auditor Junior 11 34 0 45

Auditor Senior 0 10 1 11

Total 11 44 1 56

Jabatan * LamaKerja Crosstabulation

Count

LamaKerja

Total

<2 2-4 5-7 8-10

Jabatan Auditor Junior 29 16 0 0 45

Auditor Senior 0 2 8 1 11

(24)

### 6.1 UJI NORMALITAS

Tests of Normality

Kolmogorov-Smirnova Shapiro-Wilk

Statistic df Sig. Statistic df Sig.

Unstandardized Residual .155 58 .001 .863 58 .000

a. Lilliefors Significance Correction

Tests of Normality

Kolmogorov-Smirnova Shapiro-Wilk

Statistic df Sig. Statistic df Sig.

Unstandardized Residual .116 57 .056 .966 57 .110

a. Lilliefors Significance Correction

Tests of Normality

Kolmogorov-Smirnova Shapiro-Wilk

Statistic df Sig. Statistic df Sig.

Unstandardized Residual .108 56 .159 .967 56 .125

(25)

### 6.2 UJI MULTIKOLONIERITAS

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta

Toleranc

e VIF

1 (Constant) -2.102 .930 -2.262 .028

TS .125 .057 .167 2.214 .031 .233 4.292

TK .081 .032 .174 2.549 .014 .286 3.499

TP .097 .029 .143 3.320 .002 .711 1.407

TSA .469 .066 .585 7.155 .000 .199 5.032

a. Dependent Variable: TKO

### 6.3 UJI HETEROGENITAS

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) .727 .518 1.403 .167

TS .048 .032 .421 1.522 .134

TK -.018 .018 -.249 -.996 .324

TP .021 .016 .204 1.287 .204

TSA -.050 .037 -.407 -1.359 .180

(26)

### 7.1 UJI FIT MODEL

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 281.025 4 70.256 175.606 .000a

Residual 20.404 51 .400

Total 301.429 55

a. Predictors: (Constant), TSA, TP, TK, TS

b. Dependent Variable: TKO

### 7.2 UJI ADJUSTED R

2

Model Summary

Model R R Square

Std. Error of the Estimate

1 .966a .932 .927 .633

a. Predictors: (Constant), TSA, TP, TK, TS

### 7.3 UJI REGRESI LINEAR BERGANDA

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -2.102 .930 -2.262 .028

TS .125 .057 .167 2.214 .031

TK .081 .032 .174 2.549 .014

TP .097 .029 .143 3.320 .002

TSA .469 .066 .585 7.155 .000

(27)

### 8.1 BERDASARKAN JENIS KELAMIN

JenisKelamin

Frequency Percent Valid Percent

Cumulative

Percent

Valid Laki-laki 34 60.7 60.7 60.7

Perempuan 22 39.3 39.3 100.0

Total 56 100.0 100.0

### 8.2 BERDASARKAN JABATAN

Jabatan

Frequency Percent Valid Percent

Cumulative

Percent

Valid Auditor Junior 45 80.4 80.4 80.4

Auditor Senior 11 19.6 19.6 100.0

Total 56 100.0 100.0

### 8.3 BERDASARKAN PENDIDIKAN TERAKHIR

Pendidikan

Frequency Percent Valid Percent

Cumulative

Percent

Valid D3 11 19.6 19.6 19.6

S1 44 78.6 78.6 98.2

S2 1 1.8 1.8 100.0

(28)

### 8.4 BERDASARKAN USIA

Usia

Frequency Percent Valid Percent

Cumulative

Percent

Valid 21 3 5.4 5.4 5.4

23 11 19.6 19.6 25.0

24 8 14.3 14.3 39.3

25 14 25.0 25.0 64.3

26 2 3.6 3.6 67.9

28 2 3.6 3.6 71.4

30 8 14.3 14.3 85.7

32 7 12.5 12.5 98.2

35 1 1.8 1.8 100.0

Total 56 100.0 100.0

### 8.5 BERDASRKAN LAMA KERJA

LamaKerja

Frequency Percent Valid Percent

Cumulative

Percent

Valid <2 29 51.8 51.8 51.8

2-4 18 32.1 32.1 83.9

5-7 8 14.3 14.3 98.2

8-10 1 1.8 1.8 100.0

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