LAMPIRAN 1
: HASIL PENGUJIAN
1. Hasil Pengujian Karakteristik Responden
NO KUES ANKTN IPK NILAI NO KUES ANKTN IPK NILAI
1 2 2 3 31 2 3 2
2 2 2 3 32 2 3 1
3 2 2 2 33 3 3 1
4 2 2 2 34 2 3 1
5 2 3 1 35 3 3 1
6 2 2 2 36 2 3 1
7 2 3 1 37 2 3 1
8 2 3 1 38 2 3 3
9 2 3 1 39 2 3 1
10 2 3 1 40 2 3 1
11 2 2 1 41 2 3 2
12 3 3 1 42 2 3 1
13 3 2 2 43 2 2 3
14 3 2 2 44 2 2 2
15 3 2 2 45 2 3 1
16 3 3 2 46 3 3 3
17 3 2 2 47 3 2 3
18 3 2 2 48 3 3 1
19 3 2 2 49 2 3 1
20 3 2 1 50 2 2 1
21 3 2 3 51 2 2 2
22 3 2 3 52 2 2 2
23 3 3 1 53 2 2 3
24 3 3 1 54 3 3 1
25 3 3 1 55 3 3 1
26 3 3 1 56 3 2 3
27 2 2 2 57 3 3 1
28 2 2 3 58 3 3 1
29 2 3 1 59 3 3 1
a) Frequencies : Mahasiswa Akuntansi
Statistics
Angkatan IPK Nilai
N Valid 60 60 60
Missing 0 0 0
Frequency Table
Angkatan
Frequency Percent Valid Percent Cumulative Percent
Valid
2013 33 55,0 55,0 55,0
< 2013 27 45,0 45,0 100,0
Total 60 100,0 100,0
IPK
Frequency Percent Valid Percent Cumulative Percent
Valid
2.00-3.00 27 45,0 45,0 45,0
> 3.00 33 55,0 55,0 100,0
Total 60 100,0 100,0
Nilai
Frequency Percent Valid Percent
Cumulative Percent
Valid
A 33 55,0 55,0 55,0
AB 16 26,7 26,7 81,7
B 11 18,3 18,3 100,0
Total 60 100,0 100,0
NO
Jns_klmn lama_mgng Angkatan IPK Nilai
N Valid 34 34 34 34 34
Missing 0 0 0 0 0
Frequency Table
Jns_klmn
Frequenc y
lama_mgng
Frequency Percent Valid Percent
Cumulative Percent
Valid
<6bulan 26 76,5 76,5 76,5
6-12bulan 8 23,5 23,5 100,0
Total 34 100,0 100,0
Angkatan
Frequency Percent Valid Percent Cumulative Percent
Valid
2013 26 76,5 76,5 76,5
< 2013 8 23,5 23,5 100,0
Total 34 100,0 100,0
IPK
Frequency Percent Valid Percent Cumulative Percent
Valid
2.00-3.00 19 55,9 55,9 55,9
> 3.00 15 44,1 44,1 100,0
Total 34 100,0 100,0
Nilai
Frequenc y
Percent Valid Percent
Cumulative Percent
Valid
A 7 20,6 20,6 20,6
AB 8 23,5 23,5 44,1
B 19 55,9 55,9 100,0
Total 34 100,0 100,0
NO
jabatan JK Lama_bekerja Umur Pendidikan
N Valid 54 54 54 54 54
Missing 0 0 0 0 0
jabatan
Frequency Percent Valid Percent
Cumulative Percent
Valid
junior 30 55,6 55,6 55,6
senior 24 44,4 44,4 100,0
Total 54 100,0 100,0
Jenis Kelamin
Frequency Percent Valid Percent
Cumulative Percent
Valid
Laki-laki 24 44,4 44,4 44,4
Perempuan 30 55,6 55,6 100,0
Total 54 100,0 100,0
Lama_bekerja
Frequency Percent Valid Percent Cumulative Percent
Valid
< 3 th 32 59,3 59,3 59,3
3-5 th 15 27,8 27,8 87,0
> 5 th 7 13,0 13,0 100,0
Total 54 100,0 100,0
Umur
Frequency Percent Valid Percent Cumulative Percent
Valid
20-30 th 41 75,9 75,9 75,9
30-40 th 13 24,1 24,1 100,0
Total 54 100,0 100,0
Pendidikan
Frequency Percent Valid Percent Cumulative Percent
Valid
S1 46 85,2 85,2 85,2
S2 8 14,8 14,8 100,0
2. Hasil Pengujian Validitas Dan Reliabilitas
a) Reliability Mistate
40 1 5 4 1 5 20 3 4 3 4 4
41 1 5 4 1 5 21 3 5 3 5 4
42 1 4 4 1 5 22 3 4 4 2 4
43 1 4 2 3 4 23 3 2 4 3 5
44 1 4 2 2 2 24 3 4 4 2 4
45 1 2 2 1 5 25 3 3 5 4 5
46 1 3 4 4 5 26 3 4 4 4 5
47 1 4 3 3 2 27 3 2 4 4 4
48 1 2 2 2 3 28 3 4 3 5 5
49 1 4 4 3 4 29 3 4 4 4 4
50 1 4 2 2 4 30 3 4 4 4 1
51 1 4 4 1 4 31 3 4 5 4 5
52 1 4 2 2 3 32 3 2 4 4 4
53 1 4 3 3 3 33 3 2 4 4 4
54 1 4 2 2 4 34 3 2 4 4 4
55 1 4 4 4 4 35 3 3 3 2 2
56 1 4 4 4 4 36 3 2 4 4 3
57 1 3 4 2 2 37 3 3 3 5 3
58 1 4 2 3 4 38 3 3 4 3 3
59 1 4 5 2 4 39 3 4 3 2 2
60 1 4 2 5 2 40 3 4 2 2 2
1 2 5 5 3 5 41 3 2 4 5 5
2 2 4 4 3 4 42 3 2 4 4 5
3 2 4 4 2 5 43 3 2 4 4 5
4 2 4 4 3 2 44 3 4 4 4 5
5 2 3 3 2 5 45 3 1 4 4 4
6 2 4 3 3 4 46 3 2 4 4 5
7 2 4 3 4 4 47 3 4 4 4 4
8 2 4 3 5 4 48 3 4 4 4 4
9 2 4 3 5 4 49 3 4 4 2 4
10 2 3 4 2 2 50 3 4 5 4 5
11 2 4 3 4 2 51 3 4 4 4 5
12 2 4 2 2 3 52 3 5 4 2 4
13 2 2 3 2 2 53 3 5 4 4 5
14 2 4 4 5 4 54 3 4 4 4 5
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases
Valid 148 100,0
Excludeda 0 ,0
Total 148 100,0
Reliability Statistics Item Deleted
Scale Variance if Item Deleted
Corrected
b) Reliability Mist 2 dan 4
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases
Valid 148 100,0
Excludeda 0 ,0
Total 148 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics Item Deleted
Scale Variance if Item Deleted
Corrected
c) Reliability Disclosure
47 1 4 4 4 3 3 1 1 2 53 3 4 4 5
48 1 5 5 5 4 3 2 2 2 54 3 4 4 4
49 1 4 4 4 5 3 3 2 2
50 1 4 4 4 6 3 4 4 4
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases
Valid 148 100,0
Excludeda 0 ,0
Total 148 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
,788 3
Item Statistics
Mean Std. Deviation N
DISC5 4,0203 ,82865 148
DISC6 3,6824 ,84142 148
DISC7 3,8649 ,77940 148
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item
Deleted
DISC5 7,5473 2,018 ,644 ,696
DISC6 7,8851 2,021 ,623 ,719
Scale Statistics
Mean Variance Std. Deviation N of Items
11,5676 4,220 2,05424 3
d) Reliability Cost-Benefit
35 1 1 2 25 2 3 2 41 3 3 2
36 1 4 2 26 2 3 4 42 3 3 2
37 1 4 2 27 2 3 2 43 3 3 2
38 1 4 2 28 2 3 1 44 3 3 2
39 1 3 3 29 2 3 2 45 3 3 2
40 1 3 2 30 2 2 2 46 3 3 2
41 1 3 2 31 2 4 2 47 3 2 2
42 1 3 3 32 2 2 2 48 3 2 2
43 1 2 2 33 2 4 2 49 3 2 2
44 1 3 2 34 2 2 2 50 3 5 4
45 1 3 4 1 2 4 4 51 3 5 5
46 1 4 3 2 2 4 4 52 3 5 4
47 1 2 2 3 3 2 4 53 3 5 5
48 1 2 2 4 3 3 4 54 3 4 4
49 1 3 2 5 3 3 2
50 1 2 2 6 3 2 2
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases
Valid 148 100,0
Excludeda 0 ,0
Total 148 100,0
Reliability Statistics
Cronbach's Alpha
N of Items
,578 2
Item Statistics
Mean Std. Deviation N
CB8 2,9324 1,04759 148
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected
e) Reliability Responsibility
23 1 5 4 13 2 4 4 29 3 2 2
24 1 5 5 14 2 4 4 30 3 2 4
25 1 5 4 15 2 5 5 31 3 4 2
26 1 4 5 16 2 4 4 32 3 4 4
27 1 4 5 17 2 4 4 33 3 4 4
28 1 4 5 18 2 5 5 34 3 2 4
29 1 4 4 19 2 4 4 35 3 5 5
30 1 2 4 20 2 5 5 36 3 5 3
31 1 5 4 21 2 5 4 37 3 3 3
32 1 5 5 22 2 4 4 38 3 2 4
33 1 5 4 23 2 5 5 39 3 5 2
34 1 4 5 24 2 4 4 40 3 4 4
35 1 4 5 25 2 5 5 41 3 4 1
36 1 4 5 26 2 5 5 42 3 4 1
37 1 4 4 27 2 1 1 43 3 5 1
38 1 2 2 28 2 4 5 44 3 4 4
39 1 4 3 29 2 5 5 45 3 2 4
40 1 5 5 30 2 4 5 46 3 2 2
41 1 4 5 31 2 4 4 47 3 4 4
42 1 5 4 32 2 5 5 48 3 4 4
43 1 4 4 33 2 4 4 49 3 4 2
44 1 4 4 34 2 3 4 50 3 3 4
45 1 4 4 1 2 5 5 51 3 4 4
46 1 5 5 2 2 4 4 52 3 4 4
47 1 4 4 3 3 4 4 53 3 4 4
48 1 5 5 4 3 4 4 54 3 4 5
49 1 5 4 5 3 3 2
50 1 4 4 6 3 4 3
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases
Valid 148 100,0
Excludeda 0 ,0
Total 148 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
Item Statistics Item Deleted
Scale Variance if Item Deleted
Corrected
3. Hasil Pengujian Statistik Deskripstif
a) Descriptives: Mahasiswa Akuntansi
13 4 4 12 5 8 43 4 6 15 4 8
b) Descriptives: Mahasiswa Magang
5 4 8 12 5 9 22 4 5 7 6 8
c) Descriptives: Akuntan publik
10 2 7 13 3 6 37 2 6 9 7 6
11 2 7 11 5 10 38 2 7 9 7 6
12 2 3 13 3 9 39 4 5 12 4 7
13 2 3 13 3 7 40 4 4 13 4 8
14 2 5 12 4 8 41 4 9 14 5 5
15 2 8 12 4 9 42 4 9 12 5 5
16 2 6 12 6 7 43 4 9 12 5 6
17 1 7 12 4 8 44 4 9 12 5 8
18 1 7 13 3 10 45 4 8 13 5 6
19 1 7 15 2 9 46 4 9 12 5 4
20 2 7 13 3 10 47 2 8 12 4 8
21 1 7 12 4 10 48 2 8 12 4 8
22 4 8 12 6 9 49 2 8 12 4 6
23 2 9 8 6 6 50 1 10 12 9 7
24 4 8 12 6 6 51 2 9 13 10 8
25 3 10 7 6 5 52 2 8 12 9 8
26 2 9 8 8 8 53 1 9 13 10 8
27 2 8 10 6 5 54 1 9 12 8 9
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
EM 54 1,00 4,00 2,2593 ,97488
MIST 54 3,00 10,00 7,2593 1,77174
DISC 54 4,00 15,00 11,2222 2,19491
CB 54 2,00 10,00 5,6852 1,91148
RESP 54 4,00 10,00 7,3519 1,60374
4. Hasil Pengujian Compare Means
a) Means: Mahasiswa Akuntansi
NO KUES ANKTN IPK NILAI NO KUES ANKTN IPK NILAI
1 2 2 3 31 2 3 2
2 2 2 3 32 2 3 1
3 2 2 2 33 3 3 1
4 2 2 2 34 2 3 1
5 2 3 1 35 3 3 1
6 2 2 2 36 2 3 1
7 2 3 1 37 2 3 1
8 2 3 1 38 2 3 3
9 2 3 1 39 2 3 1
10 2 3 1 40 2 3 1
11 2 2 1 41 2 3 2
12 3 3 1 42 2 3 1
13 3 2 2 43 2 2 3
14 3 2 2 44 2 2 2
15 3 2 2 45 2 3 1
16 3 3 2 46 3 3 3
17 3 2 2 47 3 2 3
18 3 2 2 48 3 3 1
19 3 2 2 49 2 3 1
20 3 2 1 50 2 2 1
21 3 2 3 51 2 2 2
22 3 2 3 52 2 2 2
23 3 3 1 53 2 2 3
24 3 3 1 54 3 3 1
25 3 3 1 55 3 3 1
26 3 3 1 56 3 2 3
27 2 2 2 57 3 3 1
28 2 2 3 58 3 3 1
29 2 3 1 59 3 3 1
Case Processing Summary Cases
Included Excluded Total
N Percent N Percent N Percent EM * Angkatan 60 100,0% 0 0,0% 60 100,0% MIST * Angkatan 60 100,0% 0 0,0% 60 100,0% DISC * Angkatan 60 100,0% 0 0,0% 60 100,0% CB * Angkatan 60 100,0% 0 0,0% 60 100,0% RESP * Angkatan 60 100,0% 0 0,0% 60 100,0%
EM * IPK 60 100,0% 0 0,0% 60 100,0%
MIST * IPK 60 100,0% 0 0,0% 60 100,0% DISC * IPK 60 100,0% 0 0,0% 60 100,0%
CB * IPK 60 100,0% 0 0,0% 60 100,0%
RESP * IPK 60 100,0% 0 0,0% 60 100,0% EM * Nilai 60 100,0% 0 0,0% 60 100,0% MIST * Nilai 60 100,0% 0 0,0% 60 100,0% DISC * Nilai 60 100,0% 0 0,0% 60 100,0% CB * Nilai 60 100,0% 0 0,0% 60 100,0% RESP * Nilai 60 100,0% 0 0,0% 60 100,0%
EM MIST DISC CB RESP * Angkatan
Angkatan EM MIST DISC CB RESP
2013
Mean 3,3636 7,1212 12,2727 5,2727 7,5758
N 33 33 33 33 33
Std. Deviation 1,02525 1,65374 1,32930 1,54662 1,85456
< 2013
Mean 2,9259 6,2222 11,8148 5,0741 8,0000
N 27 27 27 27 27
Std. Deviation ,99715 1,60128 1,79823 1,35663 1,44115
Total
Mean 3,1667 6,7167 12,0667 5,1833 7,7667
N 60 60 60 60 60
ANOVA Sum of
Squares
df Mean Square F Sig.
EM
Between Groups 2,845 1 2,845 2,774 ,101 Within Groups 59,488 58 1,026
Total 62,333 59
MIST
Between Groups 12,002 1 12,002 4,515 ,038 Within Groups 154,182 58 2,658
Total 166,183 59
DISC
Between Groups 3,114 1 3,114 1,284 ,262 Within Groups 140,620 58 2,424
Total 143,733 59
CB
Between Groups ,586 1 ,586 ,273 ,603 Within Groups 124,397 58 2,145
Total 124,983 59
RESP
Between Groups 2,673 1 2,673 ,945 ,335 Within Groups 164,061 58 2,829
Total 166,733 59
EM MIST DISC CB RESP * IPK
IPK EM MIST DISC CB RESP
2.00-3.00
Mean 3,2963 5,7778 11,8889 4,3704 6,9630
N 27 27 27 27 27
Std. Deviation
,99285 1,45002 1,80455 1,18153 1,53125
> 3.00
Mean 3,0606 7,4848 12,2121 5,8485 8,4242
N 33 33 33 33 33
Std. Deviation
1,05887 1,46033 1,34065 1,32574 1,52131
Total
Mean 3,1667 6,7167 12,0667 5,1833 7,7667
N 60 60 60 60 60
Std. Deviation
ANOVA Sum of
Squares
df Mean Square F Sig.
EM
Between Groups ,825 1 ,825 ,778 ,381 Within Groups 61,508 58 1,060
Total 62,333 59
MIST
Between Groups 43,274 1 43,274 20,421 ,000 Within Groups 122,909 58 2,119
Total 166,183 59
DISC
Between Groups 1,552 1 1,552 ,633 ,430 Within Groups 142,182 58 2,451
Total 143,733 59
CB
Between Groups 32,445 1 32,445 20,335 ,000 Within Groups 92,539 58 1,595
Total 124,983 59
RESP
Between Groups 31,710 1 31,710 13,621 ,000 Within Groups 135,024 58 2,328
Total 166,733 59
EM MIST DISC CB RESP * NILAI
Nilai EM MIST DISC CB RESP
A
Mean 3,0000 7,0606 12,1515 5,7273 8,1515
N 33 33 33 33 33
Std. Deviation 1,06066 1,63820 1,78748 1,50567 1,60315
AB
Mean 3,5625 5,8750 12,0000 4,5000 7,7500
N 16 16 16 16 16
Std. Deviation ,89209 1,66833 1,09545 1,15470 1,23828
B
Mean 3,0909 6,9091 11,9091 4,5455 6,6364
N 11 11 11 11 11
Std. Deviation 1,04447 1,51357 1,51357 1,03573 2,06265
Total
Mean 3,1667 6,7167 12,0667 5,1833 7,7667
N 60 60 60 60 60
Std. Deviation 1,02786 1,67829 1,56082 1,45546 1,68107
Sum of
b) Means: Mahasiswa Magang
11 2 1 2 3 1 28 2 1 2 2 3
12 2 1 2 3 2 29 2 1 2 2 2
13 1 1 2 2 3 30 2 2 2 2 3
14 2 2 3 3 3 31 2 1 2 2 3
15 2 2 3 2 3 32 2 1 2 2 2
16 1 1 2 2 3 33 2 1 3 3 1
17 2 1 2 3 1 34 1 1 2 3 3
Case Processing Summary
Cases
Included Excluded Total
N Percent N Percent N Percent
EM * Jns_klmn 34 100,0% 0 0,0% 34 100,0%
MIST * Jns_klmn 34 100,0% 0 0,0% 34 100,0%
DISC * Jns_klmn 34 100,0% 0 0,0% 34 100,0%
CB * Jns_klmn 34 100,0% 0 0,0% 34 100,0%
RESP * Jns_klmn 34 100,0% 0 0,0% 34 100,0%
EM * lama_mgng 34 100,0% 0 0,0% 34 100,0%
MIST * lama_mgng
34 100,0% 0 0,0% 34 100,0%
DISC * lama_mgng
34 100,0% 0 0,0% 34 100,0%
CB * lama_mgng 34 100,0% 0 0,0% 34 100,0%
RESP * lama_mgng
34 100,0% 0 0,0% 34 100,0%
EM * Angkatan 34 100,0% 0 0,0% 34 100,0%
MIST * Angkatan 34 100,0% 0 0,0% 34 100,0%
DISC * Angkatan 34 100,0% 0 0,0% 34 100,0%
CB * Angkatan 34 100,0% 0 0,0% 34 100,0%
RESP * Angkatan 34 100,0% 0 0,0% 34 100,0%
EM * IPK 34 100,0% 0 0,0% 34 100,0%
MIST * IPK 34 100,0% 0 0,0% 34 100,0%
DISC * IPK 34 100,0% 0 0,0% 34 100,0%
CB * IPK 34 100,0% 0 0,0% 34 100,0%
RESP * IPK 34 100,0% 0 0,0% 34 100,0%
EM * Nilai 34 100,0% 0 0,0% 34 100,0%
MIST * Nilai 34 100,0% 0 0,0% 34 100,0%
CB * Nilai 34 100,0% 0 0,0% 34 100,0%
RESP * Nilai 34 100,0% 0 0,0% 34 100,0%
EM MIST DISC CB RESP * Jns_klmn
Jns_klmn EM MIST DISC CB RESP
laki-laki
Mean 3,3077 6,1538 10,1538 5,3846 8,1538
N 13 13 13 13 13
Std. Deviation ,94733 1,34450 2,91108 1,75777 2,15430
perempuan
Mean 2,3333 7,2381 11,9048 5,6667 8,8095
N 21 21 21 21 21
Std. Deviation 1,15470 1,51343 1,86828 1,39044 ,92839
Total
Mean 2,7059 6,8235 11,2353 5,5588 8,5588
N 34 34 34 34 34
Std. Deviation 1,16851 1,52694 2,43782 1,52139 1,52139
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups 7,623 1 7,623 6,516 ,016
Within Groups 37,436 32 1,170
Total 45,059 33
MIST
Between Groups 9,439 1 9,439 4,475 ,042
Within Groups 67,502 32 2,109
Total 76,941 33
DISC
Between Groups 24,616 1 24,616 4,593 ,040
Within Groups 171,502 32 5,359
Total 196,118 33
CB
Between Groups ,639 1 ,639 ,270 ,607
Within Groups 75,744 32 2,367
Total 76,382 33
RESP
Between Groups 3,452 1 3,452 1,515 ,227
Within Groups 72,930 32 2,279
EM MIST DISC CB RESP * lama_mgng
lama_mgng EM MIST DISC CB RESP
<6bulan
Mean 2,9231 6,6154 10,9615 5,6923 8,4615
N 26 26 26 26 26
Std. Deviation 1,16355 1,57675 2,66054 1,64364 1,65483
6-12bulan
Mean 2,0000 7,5000 12,1250 5,1250 8,8750
N 8 8 8 8 8
Std. Deviation ,92582 1,19523 1,24642 ,99103 ,99103
Total
Mean 2,7059 6,8235 11,2353 5,5588 8,5588
N 34 34 34 34 34
Std. Deviation 1,16851 1,52694 2,43782 1,52139 1,52139
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups 5,213 1 5,213 4,186 ,049
Within Groups 39,846 32 1,245
Total 45,059 33
MIST
Between Groups 4,787 1 4,787 2,123 ,155
Within Groups 72,154 32 2,255
Total 76,941 33
DISC
Between Groups 8,281 1 8,281 1,411 ,244
Within Groups 187,837 32 5,870
Total 196,118 33
CB
Between Groups 1,969 1 1,969 ,847 ,364
Within Groups 74,413 32 2,325
Total 76,382 33
RESP
Between Groups 1,046 1 1,046 ,444 ,510
Within Groups 75,337 32 2,354
EM MIST DISC CB RESP * Angkatan
1,15559 1,66779 2,74703 1,54770 1,65343
< 2013
1,16851 1,52694 2,43782 1,52139 1,52139
EM MIST DISC CB RESP * IPK
IPK EM MIST DISC CB RESP
2.00-3.00
Mean 2,8421 7,0000 11,7895 5,2105 8,5789
N 19 19 19 19 19
Std. Deviation 1,21395 1,45297 2,76041 1,47494 1,86535
> 3.00
Mean 2,5333 6,6000 10,5333 6,0000 8,5333
N 15 15 15 15 15
Std. Deviation 1,12546 1,63881 1,80739 1,51186 ,99043
Total
Mean 2,7059 6,8235 11,2353 5,5588 8,5588
N 34 34 34 34 34
Std. Deviation 1,16851 1,52694 2,43782 1,52139 1,52139
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups ,799 1 ,799 ,578 ,453
Within Groups 44,260 32 1,383
Total 45,059 33
MIST
Between Groups 1,341 1 1,341 ,568 ,457
Within Groups 75,600 32 2,363
Total 76,941 33
DISC
Between Groups 13,226 1 13,226 2,314 ,138
Within Groups 182,891 32 5,715
Total 196,118 33
CB
Between Groups 5,224 1 5,224 2,349 ,135
Within Groups 71,158 32 2,224
Total 76,382 33
RESP
Between Groups ,017 1 ,017 ,007 ,932
Within Groups 76,365 32 2,386
EM MIST DISC CB RESP * Nilai
Nilai EM MIST DISC CB RESP
A
Mean 2,4286 6,5714 10,0000 6,7143 8,5714
N 7 7 7 7 7
Std. Deviation 1,27242 1,90238 1,73205 1,49603 ,97590
AB
Mean 2,7500 6,7500 11,7500 5,5000 9,1250
N 8 8 8 8 8
Std. Deviation ,88641 1,03510 2,54951 1,19523 ,99103
B
Mean 2,7895 6,9474 11,4737 5,1579 8,3158
N 19 19 19 19 19
Std. Deviation 1,27275 1,61499 2,56836 1,50049 1,82734
Total
Mean 2,7059 6,8235 11,2353 5,5588 8,5588
N 34 34 34 34 34
Std. Deviation 1,16851 1,52694 2,43782 1,52139 1,52139
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups ,687 2 ,343 ,240 ,788
Within Groups 44,372 31 1,431
Total 45,059 33
MIST
Between Groups ,780 2 ,390 ,159 ,854
Within Groups 76,162 31 2,457
Total 76,941 33
DISC
Between Groups 13,881 2 6,940 1,181 ,321
Within Groups 182,237 31 5,879
Total 196,118 33
CB
Between Groups 12,427 2 6,214 3,012 ,064
Within Groups 63,955 31 2,063
Total 76,382 33
RESP
Between Groups 3,688 2 1,844 ,786 ,464
Within Groups 72,695 31 2,345
Case Processing Summary
Cases
Included Excluded Total
N Percent N Percent N Percent
EM * jabatan 54 100,0% 0 0,0% 54 100,0%
MIST * jabatan 54 100,0% 0 0,0% 54 100,0%
DISC * jabatan 54 100,0% 0 0,0% 54 100,0%
CB * jabatan 54 100,0% 0 0,0% 54 100,0%
RESP * jabatan 54 100,0% 0 0,0% 54 100,0%
EM * JK 54 100,0% 0 0,0% 54 100,0%
MIST * JK 54 100,0% 0 0,0% 54 100,0%
DISC * JK 54 100,0% 0 0,0% 54 100,0%
CB * JK 54 100,0% 0 0,0% 54 100,0%
RESP * JK 54 100,0% 0 0,0% 54 100,0%
EM * Lama_bekerja 54 100,0% 0 0,0% 54 100,0%
MIST * Lama_bekerja
54 100,0% 0 0,0% 54 100,0%
DISC * Lama_bekerja
54 100,0% 0 0,0% 54 100,0%
CB * Lama_bekerja 54 100,0% 0 0,0% 54 100,0%
RESP * Lama_bekerja
54 100,0% 0 0,0% 54 100,0%
EM * Umur 54 100,0% 0 0,0% 54 100,0%
MIST * Umur 54 100,0% 0 0,0% 54 100,0%
DISC * Umur 54 100,0% 0 0,0% 54 100,0%
CB * Umur 54 100,0% 0 0,0% 54 100,0%
RESP * Umur 54 100,0% 0 0,0% 54 100,0%
EM * Pendidikan 54 100,0% 0 0,0% 54 100,0%
MIST * Pendidikan 54 100,0% 0 0,0% 54 100,0%
DISC * Pendidikan 54 100,0% 0 0,0% 54 100,0%
CB * Pendidikan 54 100,0% 0 0,0% 54 100,0%
EM MIST DISC CB RESP * jabatan
Jabatan EM MIST DISC CB RESP
junior
Mean 2,0333 6,9667 11,0000 6,0333 7,6667
N 30 30 30 30 30
Std. Deviation ,80872 1,75152 2,11725 2,00832 1,62594
senior
Mean 2,5417 7,6250 11,5000 5,2500 6,9583
N 24 24 24 24 24
Std. Deviation 1,10253 1,76469 2,30312 1,72576 1,51741
Total
Mean 2,2593 7,2593 11,2222 5,6852 7,3519
N 54 54 54 54 54
Std. Deviation ,97488 1,77174 2,19491 1,91148 1,60374
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups 3,445 1 3,445 3,818 ,056
Within Groups 46,925 52 ,902
Total 50,370 53
MIST
Between Groups 5,779 1 5,779 1,871 ,177
Within Groups 160,592 52 3,088
Total 166,370 53
DISC
Between Groups 3,333 1 3,333 ,688 ,411
Within Groups 252,000 52 4,846
Total 255,333 53
CB
Between Groups 8,181 1 8,181 2,294 ,136
Within Groups 185,467 52 3,567
Total 193,648 53
RESP
Between Groups 6,690 1 6,690 2,684 ,107
Within Groups 129,625 52 2,493
EM MIST DISC CB RESP * JK
JK EM MIST DISC CB RESP
Laki-laki
Mean 2,3750 6,9167 11,1667 5,3333 7,2083
N 24 24 24 24 24
Std. Deviation
1,13492 2,10417 2,69729 2,05715 1,74404
Perempuan
Mean 2,1667 7,5333 11,2667 5,9667 7,4667
N 30 30 30 30 30
Std. Deviation
,83391 1,43198 1,74066 1,77110 1,50249
Total
Mean 2,2593 7,2593 11,2222 5,6852 7,3519
N 54 54 54 54 54
Std. Deviation
,97488 1,77174 2,19491 1,91148 1,60374
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups ,579 1 ,579 ,604 ,440
Within Groups 49,792 52 ,958
Total 50,370 53
MIST
Between Groups 5,070 1 5,070 1,635 ,207
Within Groups 161,300 52 3,102
Total 166,370 53
DISC
Between Groups ,133 1 ,133 ,027 ,870
Within Groups 255,200 52 4,908
Total 255,333 53
CB
Between Groups 5,348 1 5,348 1,477 ,230
Within Groups 188,300 52 3,621
Total 193,648 53
RESP
Between Groups ,890 1 ,890 ,342 ,561
Within Groups 135,425 52 2,604
EM MIST DISC CB RESP * Lama_bekerja
Lama_bekerja EM MIST DISC CB RESP
< 3 th
Mean 2,1563 7,0938 11,0625 5,9688 7,5938
N 32 32 32 32 32
Std. Deviation ,91966 1,76634 2,06253 1,95901 1,64335
3-5 th
Mean 2,3333 7,3333 11,8000 4,9333 7,1333
N 15 15 15 15 15
Std. Deviation 1,11270 2,09307 2,30527 2,01660 1,72654
> 5 th
Mean 2,5714 7,8571 10,7143 6,0000 6,7143
N 7 7 7 7 7
Std. Deviation ,97590 ,89974 2,62769 1,00000 ,95119
Total
Mean 2,2593 7,2593 11,2222 5,6852 7,3519
N 54 54 54 54 54
Std. Deviation ,97488 1,77174 2,19491 1,91148 1,60374
ANOVA Sum of
Squares
df Mean Square F Sig.
EM
Between Groups 1,104 2 ,552 ,571 ,568 Within Groups 49,266 51 ,966
Total 50,370 53
MIST
Between Groups 3,461 2 1,731 ,542 ,585 Within Groups 162,909 51 3,194
Total 166,370 53
DISC
Between Groups 7,630 2 3,815 ,785 ,461 Within Groups 247,704 51 4,857
Total 255,333 53
CB
Between Groups 11,746 2 5,873 1,647 ,203 Within Groups 181,902 51 3,567
Total 193,648 53
RESP
Between Groups 5,434 2 2,717 1,059 ,354 Within Groups 130,881 51 2,566
EM MIST DISC CB RESP * Umur
Umur EM MIST DISC CB RESP
20-30 th
Mean 2,1220 7,0976 11,0488 5,8293 7,4146
N 41 41 41 41 41
Std. Deviation ,89986 1,84126 2,34469 2,07247 1,71720
30-40 th
Mean 2,6923 7,7692 11,7692 5,2308 7,1538
N 13 13 13 13 13
Std. Deviation 1,10940 1,48064 1,58923 1,23517 1,21423
Total
Mean 2,2593 7,2593 11,2222 5,6852 7,3519
N 54 54 54 54 54
Std. Deviation ,97488 1,77174 2,19491 1,91148 1,60374
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups 3,211 1 3,211 3,540 ,065
Within Groups 47,159 52 ,907
Total 50,370 53
MIST
Between Groups 4,453 1 4,453 1,430 ,237
Within Groups 161,917 52 3,114
Total 166,370 53
DISC
Between Groups 5,123 1 5,123 1,065 ,307
Within Groups 250,210 52 4,812
Total 255,333 53
CB
Between Groups 3,536 1 3,536 ,967 ,330
Within Groups 190,113 52 3,656
Total 193,648 53
RESP
Between Groups ,671 1 ,671 ,257 ,614
Within Groups 135,644 52 2,609
EM MIST DISC CB RESP * Pendidikan
Pendidikan EM MIST DISC CB RESP
S1
Mean 2,2609 7,3261 11,2174 5,7609 7,3261
N 46 46 46 46 46
Std. Deviation ,95300 1,83853 2,05386 1,92278 1,63373
S2
Mean 2,2500 6,8750 11,2500 5,2500 7,5000
N 8 8 8 8 8
Std. Deviation 1,16496 1,35620 3,05894 1,90863 1,51186
Total
Mean 2,2593 7,2593 11,2222 5,6852 7,3519
N 54 54 54 54 54
Std. Deviation ,97488 1,77174 2,19491 1,91148 1,60374
ANOVA
Sum of Squares
df Mean Square F Sig.
EM
Between Groups ,001 1 ,001 ,001 ,977
Within Groups 50,370 52 ,969
Total 50,370 53
MIST
Between Groups 1,387 1 1,387 ,437 ,511
Within Groups 164,984 52 3,173
Total 166,370 53
DISC
Between Groups ,007 1 ,007 ,001 ,970
Within Groups 255,326 52 4,910
Total 255,333 53
CB
Between Groups 1,779 1 1,779 ,482 ,491
Within Groups 191,870 52 3,690
Total 193,648 53
RESP
Between Groups ,206 1 ,206 ,079 ,780
Within Groups 136,109 52 2,617
5. Hasil Pengujian Anova
a) Oneway : Earning Management (Manajemen Laba)
ANOVA
Post Hoc Tests
Multiple Comparisons Dependent Variable: EM
Tukey HSD
(I) Responden (J) Responden Mean Difference
Auditor KAP
Mahasiswa_akt -,90741* ,19566 ,000 -1,3707 -,4441 Mahasiswa
magang
-,44662 ,22836 ,127 -,9874 ,0941
*. The mean difference is significant at the 0.05 level.
Homogeneous Subsets
EM
Responden N Subset for alpha = 0,05
1 2
Tukey HSDa,b
Akuntan publik 54 2,2593
Mahasiswa magang 34 2,7059 2,7059
Mahasiswa_akt 60 3,1667
Sig. ,101 ,088
Means for groups in homogeneous subsets are displayed. a. Uses Harmonic Mean Sample Size = 46,442.
ANOVA
Post Hoc Tests
Multiple Comparisons
Dependent Variable: MIST Tukey HSD
(I) Responden (J) Responden Mean
Difference (I-J)
Std. Error
Sig. 95% Confidence
Interval
Auditor KAP
Mahasiswa_akt ,54259 ,31522 ,201 -,2039 1,2891
Mahasiswa magang
,43573 ,36791 ,464 -,4355 1,3070
Homogeneous Subsets
MIST
Responden N Subset for
alpha = 0,05
1
Tukey HSDa,b
Mahasiswa_akt 60 6,7167
Mahasiswa magang 34 6,8235
Akuntan publik 54 7,2593
Sig. ,268
Means for groups in homogeneous subsets are displayed. a. Uses Harmonic Mean Sample Size = 46,442.
DISC
Post Hoc Tests
Multiple Comparisons
Dependent Variable: DISC Tukey HSD
(I) Responden (J) Responden Mean Difference
(I-J)
Std. Error
Sig. 95% Confidence
Interval
Auditor KAP
Mahasiswa_akt -,84444 ,38003 ,071 -1,7444 ,0555
Mahasiswa magang
-,01307 ,44355 1,000 -1,0634 1,0373
Homogeneous Subsets
DISC
Responden N Subset for
alpha = 0,05
1
Tukey HSDa,b
Akuntan publik 54 11,2222
Mahasiswa magang 34 11,2353
Mahasiswa_akt 60 12,0667
ANOVA
Post Hoc Test
Multiple Comparisons
Dependent Variable: CB Tukey HSD
(I) Responden (J) Responden Mean
Difference (I-J)
Std. Error
Sig. 95% Confidence
Interval
Auditor KAP
Mahasiswa_akt ,50185 ,30960 ,240 -,2313 1,2350
Mahasiswa magang
,12636 ,36135 ,935 -,7293 ,9820
Homogeneous Subsets CB
Responden N Subset for alpha = 0,05
1 Tukey HSDa,b
Mahasiswa_akt 60 5,1833 Mahasiswa magang 34 5,5588 Akuntan publik 54 5,6852 Sig. ,311 Means for groups in homogeneous subsets are displayed.
a. Uses Harmonic Mean Sample Size = 46,442.
ANOVA
Post Hoc Tests
Multiple Comparisons Dependent Variable: RESP
Tukey HSD
(I) Responden (J) Responden Mean Differenc
e (I-J)
Std. Error
Sig. 95% Confidence Interval Lower Mahasiswa magang Mahasiswa_akt ,79216 ,34724 ,062 -,0301 1,6144 Auditor KAP 1,20697* ,35415 ,002 ,3683 2,0456
Auditor KAP
Mahasiswa_akt -,41481 ,30343 ,361 -1,1334 ,3037 Mahasiswa
magang
-1,20697* ,35415 ,002 -2,0456 -,3683
*. The mean difference is significant at the 0.05 level.
Homogeneous Subsets
RESP
Responden N Subset for alpha = 0,05
1 2
Tukey HSDa,b
Akuntan publik 54 7,3519
Mahasiswa_akt 60 7,7667 7,7667
Mahasiswa magang 34 8,5588
Sig. ,434 ,051
Means for groups in homogeneous subsets are displayed. a. Uses Harmonic Mean Sample Size = 46,442.
LAMPIRAN 2 : KUESIONER
NO. Kuesioner: ………..
Dengan hormat, pertama-tama kami mengucapkan terima kasih kepada
para rekan-rekan yang bersedia untuk meluangkan waktunya mengisi dan
membaca kuesioner di bawah ini. Pada kesempatan kali ini, kami mahasiswa
program studi Akuntansi dari Univesitas Katolik Soegijapranata Semaranag
meminta bantuan Anda untuk memberikan pendapat mengenai kasus yang sudah
kami persiapkan.Anda diminta untuk masuk berperan dalam kasus yang telah
kami berikan.Setelah membaca kasus yang kami siapkan, Anda diminta untuk
mengisi kuesioner yang tersedia.
Identitas Responden Mahasiswa
Berilah tanda centang ( ) pada kotak jawaban yang menurut anda benar.
1. Nama :……….………..
2. Asal Universitas : ………..
3. Fakultas/ Program Studi :………...…/………..
4. NIM : ………..
5. Apakah anda sudah mengambil mata kuliah etika bisnis?
SUDAH BELUM
6. Angkatan:
>2013 2013 <2013
7. IPK:
<2,00 2,00-3,00 >3,00
8. Nilai Etika Bisnis:
A AB B BC
Identitas Mahasiswa Magang
Berilah tanda centang (v) pada kotak jawaban yang menurut anda benar.
1. Nama:………...
2. Apakah anda sudah mengambil mata kuliah etika bisnis?
SUDAH
3. Jenis Kelamin :
Laki-laki Perempuan
4. Lama Magang :
<6 bulan 6-12 bulan
5. Angkatan:
>2013 2013 <2013
6. IPK:
<2,00 2,00-3,00 >3,00
7. Nilai Etika Bisnis:
A AB B BC
C CD D
Identitas Responden Akuntan Publik
Berilah tanda centang ( ) pada kotak jawaban yang menurut anda benar.
1. Nama :………...……….(boleh tidak diisi)
2. Jabatan :
Auditor Junior Auditor Senior
2. Gender :
Laki-laki Perempuan
2. KAP :...(boleh tidak diisi)
3. Lama Bekerja :
< 3 tahun 3 – 5 tahun > 5 tahun
3. Umur :
20 - 30 tahun 40 – 50 tahun
30 – 40 tahun > 50 tahun
4. Jenjang Pendidikan :
S1 S3
S2 Lainnya
5. Latar Belakang Pendidikan :
Bacalah kasus yang telah diberikan, setelah itu Anda diminta untuk mengisi
kuesioner yang berisi 11 petanyaan sesuai dengan pendapat Anda. Berikut
petunjuk pengisian.
1. Berilah tanda centang () pada kotak jawaban yang menurut anda benar.
2. Berikut ini disajikan pernyataan dengan 5 (lima) kategori pilihan:
STS : Sangat Tidak Setuju
TS : Tidak Setuju
N : Netral
S : Setuju
BAGIAN I
Kasus dalam kuesioner ini menjelaskan mengenai praktik manajemen laba
dalam sebuah perusahaan. Dalam kasus ini, Anda adalah wakil presiden eksekutif
dari perusahaan manufaktur milik publik. Perusahaan Anda setiap tahun pada
bulan Desember tutup selama dua minggu untuk libur musim dingin. Selama dua
minggu tersebut perusahaan Anda melakukan perawatan ekstensif pada peralatan
manufaktur. Perawatan tersebut mahal, tetapi selalu dicatat sebagai beban usaha
yang normal diperiode lalu karena sifatnya berulang.
Karena terjadi krisis ekonomi, keuntungan perusahaan secara signifikan
lebih rendah dibanding perkiraan pendapatan sebelumnya. CEO merasa khawatir
bahwa kegagalan untuk mencapai keuntungan yang diperkirakan menurunkan
harga saham dan peringkat obligasi perusahaan
Tahun ini, dalam usaha untuk mencapai keuntungan yang diperkirakan,
perusahaan mempertimbangkan untuk menunda semua pemeliharaan yang
terjadwal selama dua minggu terakhir pada bulan Desember sampai dengan bulan
Maret tahun berikutnya. Biaya pemeliharaan akan terlihat sama, tapi pendapatan
tahun berjalan akan meningkat karena tidak terdapat biaya yang dikeluarkan
selama bulan Desember.
Apakah saudara mendukung penundaan sesuai dengan kasus diatas?
BAGIAN II
Bacalah setiap pernyataan dengan seksama, kemudian tentukan jawaban
yang Anda anggap sesuai dengan kondisi kasus diatas.
No. Pertanyaan STS TS N S SS
1. Risiko utama yang dihadapi sebuah perusahaan harus dijelaskan dalam laporan keuangan bahkan jika pengungkapan tersebut membuat perusahaan lebih sulit untuk bertahan.
2. Saya akan menghilangkan informasi yang diperlukan dari laporan keuangan jika informasi tersebut dapat digunakan oleh perusahaan lain untuk bersaing dengan perusahaan saya.
3. Gaji manajemen dan penghasilan tambahan adalah informasi rahasia dan tidak harus diungkapkan kepada publik.
4. Saya akan dengan sengaja menyajikan laporan keuangan yang salah jika itu diperlukan untuk mencegah kebangkrutan dan melindungi karyawan saya.
5. Pengungkapan laporan keuangan yang lengkap oleh perusahaan dibutuhkan untuk mencapai kewajaran dalam pasar saham dan obligasi.
6. Anggaran operasi dan perkiraan pendapatan untuk tahun mendatang harus diungkapkan dalam laporan keuangan.
7. Pengurangan pengeluaran diskrisioner di akhir tahun (misalnya perawatan dan biaya iklan) harus dilaporkan dalam laporan keuangan
9. Aturan akuntansi yang berlaku saat ini
memaksa banyak perusahaan untuk
mengungkapan informasi lebih daripada yang benar-benar dibutuhkan oleh investor
10. Pemimpin perusahaan memiliki tanggung jawab yang lebih besar pada pemegang saham daripada kepada karyawaan perusahaan.
