Analisis Pengendalian Internal, Kesesuaian Kompensasi, dan Komitmen Organisasi terhadap Kecendrungan Kecurangan Akuntansi dengan Menggunakan Perilaku tidak Etis Sebagai Variabel Intervening

(1)

Lampiran 1

BUMN berdasarkan sektornya, dibagi menjadi 13 yaitu :

A. Pertanian, Kehutanan, dan Perikanan

1

Perum Perhutani(Persero)

2

Perum Perikanan Indonesia

3

PT Inhutani I(Persero)

4

PT Inhutani II (Persero)

5

PT Inhutani III (Persero)

6

PT Inhutani IV (Persero)

7

PT Inhutani V (Persero)

8

PT Perikanan Nusantara(Persero)

9

PT Perkebunan Nusantara I (Persero)

10

PT Perkebunan Nusantara II (Persero)

11

PT Perkebunan Nusantara III (Persero)

12

PT Perkebunan Nusantara IV (Persero)

13

PT Perkebunan Nusantara V (Persero)

14

PT Perkebunan Nusantara VI (Persero)

15

PT Perkebunan Nusantara VII (Persero)

16

PT Perkebunan Nusantara VIII (Persero)

17

PT Perkebunan Nusantara IX (Persero)

18

PT Perkebunan Nusantara X (Persero)

19

PT Perkebunan Nusantara XI (Persero)

20

PT Perkebunan Nusantara XII (Persero)

21

PT Perkebunan Nusantara XIII (Persero)

22

PT Perkebunan Nusantara XIV (Persero)

23

PT Pertani (Persero)

24

PT Rajawali Nusantara Indonesia (Persero)

25

PT Sang Hyang Seri (Persero)

B. Pertambangan dan Penggalian

26

PT Aneka Tambang (Persero) Tbk

27

PT Bukit Asam (Persero) Tbk

28

PT Pertamina (Persero)

29

PT Sarana Karya(Persero)

30

PT Timah (Persero) Tbk

(2)

31

Perum Percetakan Negara Indonesia

32

Perum Percetakan Uang Republik Indonesia

33

PT Balai Pustaka (Persero)

34

PT Barata Indonesia (Persero)

35

PT Batan Teknologi (Persero)

36

PT Bio Farma (Persero)

37

PT Boma Bisma Indra (Persero)

38

PT Cambrics Primissima (Persero)

39

PT Dahana (Persero)

40

PT Dirgantara Indonesia (Persero)

41

PT Dok & Perkapalan Kodja Bahari (Persero)

42

PT Dok dan Perkapalan Surabaya (Persero)

43

PT Garam (Persero)

44

PT Indofarma (Persero) Tbk

45

PT Industri Gelas (Persero)

46

PT Industri Kapal Indonesia (Persero)

47

PT Industri Kereta Api (Persero)

48

PT Industri Sandang Nusantara (Persero)

49

PT Industri Telekomunikasi Indonesia (Persero)

50

PT Kertas Kraft Aceh (Persero)

51

PT Kertas Leces (Persero)

52

PT Kimia Farma (Persero) Tbk

53

PT Krakatau Steel (Persero) Tbk

54

PT LEN Industri (Persero)

55

PT PAL Indonesia (Persero)

56

PT Pindad (Persero)

57

PT Pradnya Paramita (Persero)

58

PT Pupuk Indonesia Holding Company (Persero)

59

PT Semen Baturaja (Persero)

60

PT Semen Indonesia

61

PT Semen Kupang (Persero)

D. Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin

62

PT Perusahaan Gas Negara (Persero)Tbk

63

PT Perusahaan Listrik Negara (Persero)

E. Pengadaan Air, Pengelolaan Sampah, dan Daur Ulang, Pembuangan Pembersihan Limbah

dan Sampah

64

Perum Jasa Tirta I

65

Perum Jasa Tirta II

F. Konstruksi

(3)

67

PT Adhi Karya (Persero) Tbk

68

PT Amarta Karya(Persero)

69

PT Brantas Abipraya (Persero)

70

PT Hutama Karya (Persero)

71

PT Istaka Karya(Persero)

72

PT Nindya Karya (Persero)

73

PT Pembangunan Perumahan (Persero)

74

PT Pengerukan Indonesia (Persero)

75

PT Wijaya Karya (Persero) Tbk

G. Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil dan Motor

76

Perum Bulog

77

PT Perusahaan Perdagangan Indonesia (Persero)

78

PT PP Berdikari (Persero)

79

PT Sarinah (Persero)

H. Transportasi dan Pergudangan

80

Perum DAMRI

81

Perum Pengangkutan Penumpang Djakarta

82

PT Angkasa Pura I (Persero)

83

PT Angkasa Pura II (Persero)

84

PT ASDP Indonesia Ferry (Persero)

85

PT Bhanda Ghara Reksa (Persero)

86

PT Djakarta Lloyd (Persero)

87

PT Garuda Indonesia (Persero) Tbk

88

PT Jasa Marga (Persero) Tbk

89

PT Kawasan Berikat Nusantara (Persero)

90

PT Kawasan Industri Makasar (Persero)

91

PT Kawasan Industri Medan (Persero)

92

PT Kawasan Industri Wijaya Kusuma (Persero)

93

PT Kereta Api Indonesia (Persero)

94

PT Merpati Nusantara Airlines (Persero)

95

PT Pelabuhan Indonesia I (Persero)

96

PT Pelabuhan Indonesia II (Persero)

97

PT Pelabuhan Indonesia III (Persero)

98

PT Pelabuhan Indonesia IV (Persero)

99

PT Pelayaran Nasional Indonesia (Persero)

100

PT Pengembangan Daerah Industri Pulau Batam(Persero)

101

PT Pos Indonesia (Persero)

102

PT Varuna Tirta Prakasya (Persero)

(4)

103

PT Hotel Indonesia Natour (Persero)

J. Informasi dan Komunikasi

104

Perum LKBN ANTARA

105

Perum Produksi Film Negara

106

PT Telekomunikasi Indonesia (Persero) Tbk

K. Jasa Keuangan dan Asuransi

107

Perum Jamkrindo

108

PT Asabri (Persero)

109

PT Askrindo (Persero)

110

PT Asuransi Ekspor Indonesia (Persero)

111

PT Asuransi Jasa Indonesia (Persero)

112

PT Asuransi Jasa Rahardja (Persero)

113

PT Asuransi Jiwasraya (Persero)

114

PT Asuransi Kesehatan Indonesia (Persero)

115

PT Bahana PUI (Persero)

116

PT Bank Mandiri (Persero) Tbk

117

PT Bank Negara Indonesia (Persero) Tbk

118

PT Bank Rakyat Indonesia (Persero) Tbk

119

PT Bank Tabungan Negara (Persero) Tbk

120

PT Danareksa (Persero)

121

PT Kliring Berjangka Indonesia (Persero)

122

PT PANN Multi Finance (Persero)

123

PT Pegadaian(Persero)

124

PT Permodalan Nasional Madani (Persero)

125

PT Perusahaan Pengelola Aset (Persero)

126

PT Reasuransi Umum Indonesia (Persero)

127

PT Taspen (Persero)

128

PT Jamsostek

L. Real Estate

129

PT Bali Tourism & Development Corporation (Persero)

130

PT TWC Borobudur, Prambanan dan Ratu Boko (Persero)

M. Jasa Profesional, Ilmiah dan Teknis

131

PT Bina Karya (Persero)

132

PT Biro Klasifikasi Indonesia (Persero)

133

PT Energy Management Indonesia (Persero)

134

PT Indah Karya (Persero)

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136

PT Sucofindo (Persero)

(6)

Hasil output SPSS untuk uji validitas Kecendrungan Kecurangan Akuntansi:

Correlations

KKA1 KKA2 KKA3 KKA4 KKA5 KKA

KKA1 Pearson Correlation 1 .263 .154 .263 .106 .569**

Sig. (2-tailed) _.160 _.416 _.160 _.578 _.001

N 30 30 30 30 30 30

KKA2 Pearson Correlation .263 1 .373* .489** .323 .776**

Sig. (2-tailed) .160 .042 .006 .081 .000

N 30 30 30 30 30 30

KKA3 Pearson Correlation .154 .373* 1 .053 .196 .576**

Sig. (2-tailed) .416 .042 .780 .300 .001

N 30 30 30 30 30 30

KKA4 Pearson Correlation .263 .489** .053 1 .167 .618**

Sig. (2-tailed) _.160 _.006 _.780 _.378 _.000

N 30 30 30 30 30 30

KKA5 Pearson Correlation .106 .323 .196 .167 1 .586**

Sig. (2-tailed) _.578 _.081 _.300 _.378 _.001

N 30 30 30 30 30 30

KKA Pearson Correlation .569** .776** .576** .618** .586** 1 Sig. (2-tailed) _.001 _.000 _.001 _.000 _.001

N 30 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Hasil output SPSS untuk uji validitas Perilaku Tidak Etis:

Correlations

PTE1 PTE2 PTE3 PTE4 PTE

PTE1 Pearson Correlation 1 .154 .099 .709** .726**

Sig. (2-tailed) .416 .604 .000 .000

N 30 30 30 30 30

PTE2 Pearson Correlation .154 1 .213 .342 .634**

Sig. (2-tailed) _.416 _.258 _.064 _.000

N 30 30 30 30 30

PTE3 Pearson Correlation .099 .213 1 .167 .529**

Sig. (2-tailed) .604 .258 .378 .003

N 30 30 30 30 30

(7)

Sig. (2-tailed) .000 .064 .378 .000

N 30 30 30 30 30

PTE Pearson Correlation .726** .634** .529** .825** 1 Sig. (2-tailed) _.000 _.000 _.003 _.000

N 30 30 30 30 30

Uji Asumsi Klasik

1.

Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 53

Normal Parametersa Mean .0000000 Std. Deviation 1.07056236 Most Extreme Differences Absolute .076

Positive .076

Negative -.069

Kolmogorov-Smirnov Z .551

Asymp. Sig. (2-tailed) .922

(8)

2.

Hasil Uji Multikoloniearitas

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) _19.362 _7.457 _2.596 _.012

PI -.617 .249 -.297 -2.482 .017 .958 1.044

KK -.880 .284 -.415 -3.099 .003 .768 1.303

KO -.144 .095 -.201 -1.518 .135 .783 1.278

PI1 PI2 PI3 PI4 PI5 PI

PI1 Pearson Correlation 1 .829** .210 .518** .600** .780**

Sig. (2-tailed) .000 .266 .003 .000 .000

N 30 30 30 30 30 30

PI2 Pearson Correlation .829** 1 .232 .464** .670** .796** Sig. (2-tailed) .000 .218 .010 .000 .000

N 30 30 30 30 30 30

PI3 Pearson Correlation .210 .232 1 .379* .219 .590** Sig. (2-tailed) .266 .218 .039 .244 .001

N 30 30 30 30 30 30

PI4 Pearson Correlation .518** .464** .379* 1 .477** .759** Sig. (2-tailed) _.003 _.010 _.039 _.008 _.000

N 30 30 30 30 30 30

PI5 Pearson Correlation .600** .670** .219 .477** 1 .816** Sig. (2-tailed) _.000 _.000 _.244 _.008 _.000

N 30 30 30 30 30 30

PI Pearson Correlation .780** .796** .590** .759** .816** 1 Sig. (2-tailed) _.000 _.000 _.001 _.000 _.000

(11)

Correlations

PI1 PI2 PI3 PI4 PI5 PI

PI1 Pearson Correlation 1 .829** .210 .518** .600** .780**

Sig. (2-tailed) .000 .266 .003 .000 .000

N 30 30 30 30 30 30

PI2 Pearson Correlation .829** 1 .232 .464** .670** .796** Sig. (2-tailed) .000 .218 .010 .000 .000

N 30 30 30 30 30 30

PI3 Pearson Correlation .210 .232 1 .379* .219 .590** Sig. (2-tailed) .266 .218 .039 .244 .001

N 30 30 30 30 30 30

PI4 Pearson Correlation .518** .464** .379* 1 .477** .759** Sig. (2-tailed) .003 .010 .039 .008 .000

N 30 30 30 30 30 30

PI5 Pearson Correlation .600** .670** .219 .477** 1 .816** Sig. (2-tailed) _.000 _.000 _.244 _.008 _.000

N 30 30 30 30 30 30

PI Pearson Correlation .780** .796** .590** .759** .816** 1 Sig. (2-tailed) _.000 _.000 _.001 _.000 _.000

N 30 30 30 30 30 30

Hasil output SPSS untuk uji validitas Kesesuaian Kompensasi:

Correlations

KK1 KK2 KK3 KK4 KK5 KK6 KK

KK1 Pearson Correlation 1 -.139 .200 .083 .193 .327 .350

Sig. (2-tailed) _.463 _.288 _.663 _.307 _.077 _.058

N 30 30 30 30 30 30 30

KK2 Pearson Correlation -.139 1 .065 .283 .376* -.027 .523** Sig. (2-tailed) .463 .733 .130 .040 .889 .003

N 30 30 30 30 30 30 30

KK3 Pearson Correlation .200 .065 1 .310 .361* .272 .604** Sig. (2-tailed) _.288 _.733 _.095 _.050 _.146 _.000

N 30 30 30 30 30 30 30

KK4 Pearson Correlation .083 .283 .310 1 .336 .127 .660** Sig. (2-tailed) _.663 _.130 _.095 _.069 _.505 _.000

(12)

KK5 Pearson Correlation .193 .376* .361* .336 1 .221 .754** Sig. (2-tailed) _.307 _.040 _.050 _.069 _.240 _.000

N 30 30 30 30 30 30 30

KK6 Pearson Correlation .327 -.027 .272 .127 .221 1 .527** Sig. (2-tailed) .077 .889 .146 .505 .240 .003

N 30 30 30 30 30 30 30

KK Pearson Correlation .350 .523** .604** .660** .754** .527** 1 Sig. (2-tailed) _.058 _.003 _.000 _.000 _.000 _.003

N 30 30 30 30 30 30 30

Hasil output SPSS untuk uji validitas Komitmen Organisasi:

Correlations

KO1 KO2 KO3 KO4 KO5 KO6 KO7 KO

KO1 Pearson Correlation 1 .488** .150 .293 .293 .063 -.053 .519**

Sig. (2-tailed) .006 .428 .116 .116 .740 .781 .003

N 30 30 30 30 30 30 30 30

KO2 Pearson Correlation .488** 1 .308 .206 .206 .000 -.155 .494** Sig. (2-tailed) .006 .097 .274 .274 1.000 .412 .005

N 30 30 30 30 30 30 30 30

KO3 Pearson Correlation .150 .308 1 .015 .015 .238 -.008 .450* Sig. (2-tailed) _.428 _.097 _.939 _.939 _.206 _.967 _.013

N 30 30 30 30 30 30 30 30

KO4 Pearson Correlation .293 .206 .015 1 .683** .154 .622** .776** Sig. (2-tailed) _.116 _.274 _.939 _.000 _.416 _.000 _.000

N 30 30 30 30 30 30 30 30

KO5 Pearson Correlation .293 .206 .015 .683** 1 .000 .363* .655** Sig. (2-tailed) _.116 _.274 _.939 _.000 _1.000 _.049 _.000

N 30 30 30 30 30 30 30 30

KO6 Pearson Correlation .063 .000 .238 .154 .000 1 .168 .430* Sig. (2-tailed) .740 1.000 .206 .416 1.000 .375 .018

N 30 30 30 30 30 30 30 30

KO7 Pearson Correlation -.053 -.155 -.008 .622** .363* .168 1 .551** Sig. (2-tailed) .781 .412 .967 .000 .049 .375 .002

N 30 30 30 30 30 30 30 30

(13)

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN /DEPENDENT KKA /METHOD=ENTER PI KK KO /SCATTERPLOT=(SRESID ,ZPRED).

Regression

Notes

Output Created 28-May-2013 22:06:33

Comments

Input Active Dataset DataSet0

Filter <none> Weight <none> Split File <none> N of Rows in Working Data

File 53

Missing Value Handling Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on cases with no missing values for any variable used.

Syntax REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL

/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT KKA

/METHOD=ENTER PI KK KO

/SCATTERPLOT=(*SRESID ,*ZPRED).

Resources Processor Time 00:00:00.905

Elapsed Time 00:00:00.812

Memory Required 2532 bytes

Additional Memory Required

for Residual Plots 224 bytes

[DataSet0]

Variables Entered/Removedb

Model Variables Entered

Variables

Removed Method

1 KO, KK, PIa . Enter

a. All requested variables entered.

(14)

Model Summaryb

Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 .529a .280 .236 1.15182

a. Predictors: (Constant), KO, KK, PI

b. Dependent Variable: KKA

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 25.294 3 8.431 6.355 .001a

Residual _65.008 ₄₉ _1.327

Total 90.302 52

Coefficientsa

Model

t Sig.

Collinearity Sta

B Std. Error Beta Tolerance

1 (Constant) _33.950 _2.691 _12.616 _.000

PI -.683 .255 -.329 -2.682 .010 .974

KK -.605 .260 -.285 -2.328 .024 .977

KO -.237 .087 -.330 -2.714 .009 .997

Coefficient Correlationsa

Model KO KK PI

1 Correlations KO 1.000 .003 -.056

KK .003 1.000 .152

PI -.056 .152 1.000

Covariances KO .008 6.969E-5 -.001

KK 6.969E-5 .068 .010

PI -.001 .010 .065

(15)

Collinearity Diagnosticsa

Model

Dimensi

on Eigenvalue Condition Index

Variance Proportions

(Constant) PI KK KO

1 1 3.960 1.000 .00 .00 .00 .00

2 .027 12.024 .01 .04 .03 .96

3 .011 19.338 .00 .56 .29 .00

4 .002 40.790 .99 .40 .68 .04

Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 21.1689 24.6385 23.2642 .69744 53 Std. Predicted Value -3.004 1.971 .000 1.000 53 Standard Error of Predicted

Value .167 .653 .296 .113 53

Adjusted Predicted Value 21.2295 24.7130 23.2656 .70680 53 Residual -2.11309 2.46424 .00000 1.11810 53

Std. Residual -1.835 2.139 .000 .971 53

Stud. Residual -1.903 2.241 .000 1.009 53

Deleted Residual -2.27271 2.70470 -.00143 1.21012 53 Stud. Deleted Residual -1.957 2.342 .000 1.023 53

Mahal. Distance .116 15.730 2.943 3.289 53

Cook's Distance .000 .138 .021 .034 53

Centered Leverage Value .002 .302 .057 .063 53 a. Dependent Variable: KKA

(16)

REGRESSION /MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN

/DEPENDENT PTE

/METHOD=ENTER PI KK KO /SCATTERPLOT=(*SRESID ,*ZPRED).

Regression

Notes

Comments

File 53

(17)

Syntax REGRESSION /MISSING LISTWISE

/DEPENDENT PTE

/METHOD=ENTER PI KK KO

[DataSet0]

Variables

Removed Method

1 KO, KK, PIa . Enter

b. Dependent Variable: PTE

Model Summaryb

Model R R Square

Adjusted R Square

1 .614a .377 .339 .41893

b. Dependent Variable: PTE

ANOVAb

1 Regression 5.212 3 1.737 9.899 .000a

Residual 8.600 49 .176

Total 13.811 52

(18)

Coefficientsa

Model

t Sig. B Std. Error Beta

1 (Constant) 18.391 .979 18.790 .000

PI -.084 .093 -.103 -.905 .370

KK .346 .095 .417 3.654 .001

KO -.116 .032 -.413 -3.661 .001

a. Dependent Variable: PTE

Residuals Statisticsa

Value .061 .237 .108 .041 53

Adjusted Predicted Value 18.4980 19.9125 19.2396 .31996 53

Residual -1.11427 .74000 .00000 .40667 53

Std. Residual -2.660 1.766 .000 .971 53

Stud. Residual -2.785 1.854 .006 1.015 53

Deleted Residual -1.22155 .81530 .00564 .44578 53 Stud. Deleted Residual -3.004 1.903 .003 1.037 53

Mahal. Distance .116 15.730 2.943 3.289 53

Cook's Distance .000 .248 .025 .047 53

(19)

Charts

REGRESSION /MISSING LISTWISE

/DEPENDENT KKA /METHOD=ENTER PTE

Regression

Notes

Comments

File 53

(20)

/DEPENDENT KKA /METHOD=ENTER PTE

[DataSet0]

Variables

Removed Method

1 PTEa . Enter

Model Summaryb

Model R R Square

Adjusted R Square

1 .271a .073 .055 1.28090

a. Predictors: (Constant), PTE

ANOVAb

1 Regression 6.626 1 6.626 4.038 .050a

Residual 83.676 51 1.641

Total 90.302 52

a. Predictors: (Constant), PTE

Coefficientsa

Model Unstandardized Coefficients

Standardized

(21)

B Std. Error Beta

1 (Constant) 9.934 6.636 1.497 .141

PTE .693 .345 .271 2.010 .050

Residuals Statisticsa

Value .195 .464 .239 .070 53

Std. Residual -2.176 1.488 .000 .990 53

Stud. Residual -2.244 1.505 .000 1.007 53

Deleted Residual -2.96512 1.95105 -.00254 1.31267 53 Stud. Deleted Residual -2.341 1.525 -.004 1.019 53

Mahal. Distance .227 5.839 .981 1.301 53

Cook's Distance .000 .161 .017 .026 53

(22)

Charts

REGRESSION /MISSING LISTWISE

/DEPENDENT KKA

/METHOD=ENTER PI KK KO PTE /SCATTERPLOT=(*SRESID ,*ZPRED).

Regression

Notes

Comments

File 53

(23)

/DEPENDENT KKA

/METHOD=ENTER PI KK KO PTE /SCATTERPLOT=(*SRESID ,*ZPRED).

[DataSet0]

Variables

Removed Method

1 PTE, PI, KO, KKa . Enter a. All requested variables entered.

Model Summaryb

Model R R Square

Adjusted R Square

1 .583a .340 .285 1.11428

a. Predictors: (Constant), PTE, PI, KO, KK

ANOVAb

1 Regression 30.704 4 7.676 6.182 .000a

Residual 59.597 48 1.242

Total 90.302 52

a. Predictors: (Constant), PTE, PI, KO, KK

(24)

Coefficientsa

Model

t Sig. B Std. Error Beta

1 (Constant) 19.362 7.457 2.596 .012

PI -.617 .249 -.297 -2.482 .017

KK -.880 .284 -.415 -3.099 .003

KO -.144 .095 -.201 -1.518 .135

PTE .793 .380 .310 2.088 .042

Residuals Statisticsa

Value .171 .644 .324 .112 53

Std. Residual -1.781 2.068 .000 .961 53

Stud. Residual -1.811 2.172 -.003 1.005 53

Deleted Residual -2.05112 2.54228 -.00777 1.17444 53 Stud. Deleted Residual -1.856 2.263 -.001 1.018 53

Mahal. Distance .246 16.378 3.925 3.624 53

Cook's Distance .000 .182 .020 .032 53