Persepsi Mahasiswa Akuntansi dan Akuntan Publik Terhadap Etika Penyusunan Laporan Keuangan - Unika Repository

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Teks penuh

(1)
(2)

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

(3)

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

(4)

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

(5)

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

(6)

NO

jabatan JK Lama_bekerja Umur Pendidikan

N Valid 54 54 54 54 54

Missing 0 0 0 0 0

(7)

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

(8)

2. Hasil Pengujian Validitas Dan Reliabilitas

a) Reliability Mistate

(9)

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

(10)

Reliability Statistics Item Deleted

Scale Variance if Item Deleted

Corrected

b) Reliability Mist 2 dan 4

(11)
(12)

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

(13)
(14)

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

(15)

Scale Statistics

Mean Variance Std. Deviation N of Items

11,5676 4,220 2,05424 3

d) Reliability Cost-Benefit

(16)

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

(17)

Item-Total Statistics

Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected

e) Reliability Responsibility

(18)

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

(19)

Item Statistics Item Deleted

Scale Variance if Item Deleted

Corrected

3. Hasil Pengujian Statistik Deskripstif

a) Descriptives: Mahasiswa Akuntansi

(20)

13 4 4 12 5 8 43 4 6 15 4 8

b) Descriptives: Mahasiswa Magang

(21)

5 4 8 12 5 9 22 4 5 7 6 8

c) Descriptives: Akuntan publik

(22)

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

(23)

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

(24)

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

(25)

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

(26)

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

(27)

Sum of

b) Means: Mahasiswa Magang

(28)

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%

(29)

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

(30)

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

(31)

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

(32)

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

(33)

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

(34)
(35)

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%

(36)

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

(37)

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

(38)

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

(39)

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

(40)

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

(41)

5. Hasil Pengujian Anova

a) Oneway : Earning Management (Manajemen Laba)

(42)

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.

(43)
(44)

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.

(45)
(46)

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

(47)
(48)

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.

(49)
(50)

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.

(51)

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.

(52)

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

(53)

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

(54)

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 :

(55)

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

(56)

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?

(57)

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

(58)

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.

Figur

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Referensi

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