KUESIONER
A. DATA DIRI RESPONDEN
1. Nama
……….
2. Umur
……….
3.
Jenis kelamin :
(a) Laki
–
laki
(b) Perempuan
4.
Pendidikan terakhir :
(a) D3
(b) S1
(c) S2
(d) Lainnya………
5.
Nama KAP tempat bekerja ...
B. Petunjuk Pengisian
Berikan tanda (x) p
ada kolom “alternative jawaban”, atas pertanyaan –
pertanyaan
yang ada. Sesuai dengan kenyataan yang Saudara rasakan atau alami dalam
instansi atau pekerjaan Saudara :
Kategori jawaban :
SS : Sangat Setuju
S
: Setuju
N : Normal
TS : Tidak Setuju
AUDIT TENURE
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1. Saya melakukan audit dengan klien paling lama
3 tahun
2. Walaupun telah lama menjalin hubungan
dengan klien, saya tetap melakukan audit dengan
baik.
3. Lama berhubungan dengan klien tidak akan
berpengaruh terhadap kinerja saya.
4. Beberapa klien yang sekarang ini saya audit,
baru pertama kali saya audit.
TEKANAN DARI KLIEN
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1.
Saya
diminta
klien
untuk
memberikan
pernyataan wajar tanpa pengecualian walaupun
hasil laporan buruk.
2.
Saya diminta klien untuk meninggikan laba
perusahaan agar perusahaan mendapatkan
penghargaan.
3.
Jika saya tidak mengikuti keinginan klien,
maka saya mendapat sanksi dari klien berupa
penghentian penugasan atau mengganti posisi
saya dengan auditor lain.
4. Jika saya melaporkan kesalahan klien, maka
klien dapat menghentikan penugasan dan
mengganti posisi saya dengan auditor lain.
PEER REVIEW
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1.
Saya tidak membutuhkan telaah dari rekan
seprofesi (sesama auditor) dalam tim untuk
menilai prosedur audit yang telah saya lakukan.
2.
Selama ini
peer review
yang dilakukan terhadap
saya untuk menilai kelayakan desain sistem
pengendalian kualitas.
3.
Selama ini
peer review
yang dilakukan terhadap
saya untuk melihat kepatuhan saya terhadap
Standar Pengendalian Mutu yang ada.
4.
Selama ini
peer review
yang dilakukan terhadap
saya
untuk
meningkatkan
kualitas
jasa
akuntansi dan audit.
JASA NON AUDIT
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1. Selain memberikan jasa audit, suatu kantor
akuntan dapat pula memberikan jasa
–
jasa
lainnya kepada klien yang sama.
2. Saya pernah memberikan jasa konsultasi
manajemen kepada klien yang sama..
3. Saya pernah memberikan jasa perpajakan pada
klien yang sama.
4.
Saya pernah memberikan jasa akuntansi pada
klien yang sama.
5.
Saya pernah memberikan jasa internal audit
pada klien yang sama.
6.
Saya pernah memberikan jasa kompilasi
laporan keuangan pada klien yang sama.
PENGALAMAN
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1.
Saya pernah melakukan audit dengan jumlah klien
yang banyak.
2.
Saya sudah mengaudit banyak perusahaan.
3. Saya pernah melakukan audit dengan berbagai
macam dan jenis klien.
4. Saya pernah mengaudit perusahaan yang telah go
publik..
5. Saya sudah terlibat dalam audit investigasi.
Sumber : Harhinto, T. 2004. Pengaruh Kehlian dan independensi Terhadap kualitas Audit
( Studi Empiris pada KAP di Jawa Timur) Tesis ( Tidak dipublikasikan). Universitas
Diponegoro
DUE PROFESSIONAL CARE
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1.
Sebelum melakukan auditor, saya meminta
bahan-bahan bukti disiapkan dengan lengkap
2.
Bahan bukti yang harus disiapkan adalah
3. .Bila akan ganti alat bukti selama pelaksanaan
audit, saya harus lakukan dengan penuh
ketelitian dan kewajaran
4. Saya tidak toleransi terhadap penjelasan
rasional untuk menguatkan bukti yang tidak
resmi.
Sunber : Singgih dan Bawono, 2010. Pengaruh Independensi, pengalaman, due
proffesional care terhadap kualitas audit. Skripsi ( tidak dipublikasikan ). Universitas
Jenderal Soedirman.
AKUNTABILITAS
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1.
Saya menyelesaikan pekerjaan tepat waktu.
2.
Saya melaksanakan pekerjaan sesuai dengan
standar yang berlaku.
3.
Saya berusaha untuk menjaga nama baik corps
auditor.
5.
Saya aktif diskusi antar teman seprofesi,
menyangkut masalah aktual keprofesian saya
Sumber : Diani, dan Ria. 2007. Pengaruh Akuntabilitas Dan Pengetahuan Terhadap
Kualitas Hasil Kerja Auditor ( Tidak dipublikasikan). Universitas Diponegoro
Time Budget Pressure
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1. Saya melakukan lembur untuk menyelesaikan target
laporan.
2. Saat saya menghadapi anggaran waktu audit yang
ketat, saya mengurangi jumlah ssmpel.
3. Saya melakukan quick review atau memeriksa secara
cepat bukti
–
bukti audit untuk menyesuaikan dengan
waktu audit yang tersedia.
4. Saya tidak sempat mendokumentasikan pekerjaan
audit saya karena keterbatsan waktu yang disediakan.
KUALITAS AUDIT
Pertanyaan
Alternatif Jawaban
SS
S
N
TS
STS
1. Saya akan selalu mengikuti pendidikan audit dan
akuntansi setiap dua tahun.
2. Ketua tim audit harus sudaah akuntan beregister.
3.. Pemahaman terhadap system informasi klien dapat
menjadikan pelaporan audit saya lebih baik.
4. Saya mempunyai komitmen yang kuat untuk
menyelesaikan audit dalam waktu yang tepat.
5. Saya menjadikan SPAP sebagai pedoman dalam
melaksanakan pekerjaan laporan.
6. Saya tidak mudah percaya terhadap pernyataan klien
selama melakukan audit.
7. Saya selalu berusaha berhati -hati dalam
pengambilan keputusan selama melakukan audit.
REKAPITULASI
1.
AUDIT TENURE
No. Responden
Q1
Q2
Q3
Q4
TOTAL
RATA
–
RATA
1
4
4
4
3
15
3,75
2
4
4
3
4
15
3,75
3
3
2
4
3
12
3
4
5
5
5
5
20
5
5
4
4
4
3
15
3,75
6
3
2
2
2
9
2,25
7
3
3
3
3
12
3
8
4
4
4
4
16
4
9
3
2
2
3
10
2,5
10
3
4
4
4
15
3,75
11
3
4
3
2
12
3
12
3
2
2
3
10
2,5
13
2
4
4
3
13
3,25
14
3
1
2
4
10
2,5
15
3
2
2
4
11
2,75
16
3
2
2
4
11
2,75
17
4
5
4
4
17
4,25
18
5
4
5
4
18
4,5
19
5
5
5
4
19
4,75
20
2
2
3
4
11
2,75
21
2
4
4
4
14
3,5
22
4
4
4
4
16
4
23
4
4
4
4
16
4
24
2
4
4
4
14
3,5
25
5
5
5
5
20
5
26
4
4
4
4
16
4
27
4
5
5
5
19
4,75
28
2
5
4
3
14
3,5
29
5
4
4
4
17
4,25
30
4
5
4
5
18
4,5
31
3
4
5
3
15
3,75
32
3
4
5
4
16
4
34
4
4
5
4
17
4,25
35
4
4
4
4
16
4
36
4
5
4
4
17
4,25
37
4
5
4
4
17
4,25
38
4
5
4
4
17
4,25
14,95
2.
TEKANAN DARI KLIEN
No. Responden
Q1
Q2
Q3
Q4
TOTAL
RATA -
RATA
1
4
4
4
4
16
4
2
4
3
4
3
14
3,5
3
3
2
3
3
11
2,75
4
2
3
2
5
12
3
5
2
1
1
1
5
1,25
6
2
2
2
3
9
2,25
7
3
3
3
2
11
2,75
8
1
1
1
2
5
1,25
9
5
5
5
5
20
5
10
2
2
2
2
8
2
11
2
2
2
2
8
2
12
3
2
1
3
9
2,25
13
3
3
4
4
14
3,5
14
5
3
3
2
13
3,25
15
4
3
3
2
12
3
16
4
3
3
2
12
3
17
5
4
4
3
16
4
18
4
5
5
1
15
3,75
19
4
5
5
2
16
4
20
1
1
1
1
4
1
21
1
2
4
2
9
2,25
22
2
2
4
2
10
2,5
23
1
2
4
2
9
2,25
24
2
1
4
4
11
2,75
25
4
3
2
2
11
2,75
26
4
3
4
4
15
3,75
28
4
3
1
1
9
2,25
29
2
2
4
2
10
2,5
30
2
2
2
2
8
2
31
4
2
5
2
13
3,25
32
4
2
5
2
13
3,25
33
4
2
5
2
13
3,25
34
4
2
4
2
12
3
35
4
2
4
2
12
3
36
2
1
4
4
11
2,75
37
2
1
2
2
7
1,75
38
2
1
2
1
6
1,5
11,05
3.
PEER REVIEW
No. Responden
Q1
Q2
Q3
Q4
TOTAL
RATA -
RATA
1
4
4
4
4
16
4
2
2
3
4
3
12
3
3
3
3
2
3
11
2,75
4
4
3
2
3
12
3
5
4
3
3
3
13
3,25
6
4
2
2
2
10
2,5
7
3
3
3
3
12
3
8
4
4
4
4
16
4
9
3
3
3
3
12
3
10
4
4
4
4
16
4
11
4
3
3
3
13
3,25
12
4
3
4
4
15
3,75
13
3
3
3
3
12
3
14
4
2
2
2
10
2,5
15
4
2
2
2
10
2,5
16
4
2
2
2
10
2,5
17
4
4
4
4
16
4
18
4
5
4
5
18
4,5
19
5
4
5
5
19
4,75
20
4
3
3
3
13
3,25
22
2
3
3
3
11
2,75
23
4
4
4
4
16
4
24
4
3
4
3
14
3,5
25
4
3
3
3
13
3,25
26
2
4
4
4
14
3,5
27
4
4
4
4
16
4
28
3
4
4
4
15
3,75
29
4
4
3
4
15
3,75
30
4
4
3
4
15
3,75
31
4
4
3
4
15
3,75
32
4
4
4
4
16
4
33
4
4
4
4
16
4
34
2
4
4
3
13
3,25
35
2
4
4
4
14
3,5
36
2
4
4
4
14
3,5
37
2
3
4
3
12
3
38
2
3
4
4
13
3,25
13,71
4.
JASA NON AUDIT
No. Responden
Q1
Q2
Q3
Q4
Q5
Q6
TOTAL
RATA - RATA
1
2
2
2
4
4
4
18
3,00
2
3
4
3
4
3
3
20
3,33
3
3
2
4
3
3
3
18
3,00
4
2
4
3
3
3
3
18
3,00
5
4
1
2
2
3
2
14
2,33
6
3
2
2
3
3
3
16
2,67
7
3
3
3
3
3
3
18
3,00
8
3
3
3
3
3
3
18
3,00
9
2
2
3
2
2
2
13
2,17
10
4
4
3
3
3
3
20
3,33
11
4
4
4
4
4
4
24
4,00
12
4
2
2
2
3
2
15
2,50
13
4
4
4
4
4
4
24
4,00
14
4
4
4
4
4
5
25
4,17
15
4
4
4
4
4
4
24
4,00
17
4
4
5
5
4
5
27
4,50
18
5
4
4
5
5
4
27
4,50
19
5
4
4
5
5
4
27
4,50
20
4
2
3
3
3
3
18
3,00
21
4
4
2
2
2
2
16
2,67
22
2
2
2
2
2
2
12
2,00
23
5
2
2
2
2
3
16
2,67
24
4
2
2
2
2
2
14
2,33
25
5
3
5
5
4
3
25
4,17
26
4
2
4
4
4
2
20
3,33
27
5
4
5
2
2
3
21
3,50
28
2
3
4
4
3
3
19
3,17
29
5
4
4
5
4
4
26
4,33
30
5
4
4
4
4
4
25
4,17
31
5
4
4
4
4
4
25
4,17
32
4
4
4
4
4
4
24
4,00
33
4
4
4
4
4
4
24
4,00
34
4
4
4
4
4
4
24
4,00
35
4
3
4
3
3
4
21
3,50
36
4
3
3
3
2
4
19
3,17
37
4
2
3
2
2
3
16
2,67
38
4
2
2
2
3
3
16
2,67
20,29
5.
PENGALAMAN
No. Responden
Q1
Q2
Q3
Q4
Q5
TOTAL
RATA -
RATA
1
4
4
4
4
4
20
4
2
2
3
2
3
2
12
2,4
3
2
4
3
3
4
16
3,2
4
5
4
3
4
4
20
4
5
3
4
3
3
3
16
3,2
6
3
3
3
3
3
15
3
7
3
3
3
3
3
15
3
8
4
4
4
4
4
20
4
9
3
2
2
2
3
12
2,4
10
3
4
4
2
2
15
3
12
4
4
4
3
3
18
3,6
13
4
4
4
4
4
20
4
14
5
5
5
5
5
25
5
15
4
4
4
4
4
20
4
16
4
4
4
4
4
20
4
17
4
4
5
4
4
21
4,2
18
4
5
4
5
5
23
4,6
19
5
4
5
5
4
23
4,6
20
3
4
4
2
3
16
3,2
21
4
4
4
2
4
18
3,6
22
4
4
4
4
2
18
3,6
23
4
4
4
4
4
20
4
24
5
5
4
4
2
20
4
25
5
5
5
1
5
21
4,2
26
5
5
5
2
3
20
4
27
5
5
5
1
5
21
4,2
28
5
4
4
2
3
18
3,6
29
5
5
5
2
5
22
4,4
30
5
5
5
2
5
22
4,4
31
5
5
5
2
4
21
4,2
32
4
4
5
2
4
19
3,8
33
4
4
4
2
4
18
3,6
34
4
4
4
2
4
18
3,6
35
4
4
4
2
4
18
3,6
36
4
4
4
2
4
18
3,6
37
4
4
4
3
4
19
3,8
38
4
4
4
3
3
18
3,6
18,76
6.
DUE PROFESSIONAL CARE
No. Responden
Q1
Q2
Q3
Q4
TOTAL
RATA -
RATA
1
4
4
4
4
16
4
2
3
2
2
2
9
2,25
3
3
3
2
4
12
3
4
2
3
4
3
12
3
6
4
4
4
4
16
4
7
3
3
3
3
12
3
8
4
4
5
4
17
4,25
9
1
1
1
2
5
1,25
10
4
4
4
4
16
4
11
4
5
4
3
16
4
12
4
5
4
3
16
4
13
4
4
3
3
14
3,5
14
5
5
5
5
20
5
15
4
4
4
4
16
4
16
4
4
4
4
16
4
17
5
5
4
5
19
4,75
18
4
5
5
5
19
4,75
19
4
5
5
4
18
4,5
20
5
5
4
3
17
4,25
21
4
4
4
4
16
4
22
4
4
4
4
16
4
23
4
4
4
4
16
4
24
5
5
4
4
18
4,5
25
5
5
5
4
19
4,75
26
4
5
4
4
17
4,25
27
5
5
5
4
19
4,75
28
5
5
4
4
18
4,5
29
5
4
5
4
18
4,5
30
5
4
5
5
19
4,75
31
4
4
5
5
18
4,5
32
4
4
4
4
16
4
33
4
4
4
4
16
4
34
4
4
4
4
16
4
35
4
4
4
4
16
4
36
4
4
4
4
16
4
37
4
4
4
4
16
4
38
4
4
4
4
16
4
7.
AKUNTABILITAS
No. Responden
Q1
Q2
Q3
Q4
Q5
TOTAL
RATA -
RATA
1
4
4
4
4
4
20
4
2
3
2
3
2
3
13
2,6
3
3
4
2
3
3
15
3
4
5
5
4
5
4
23
4,6
5
3
3
3
3
3
15
3
6
4
4
4
4
4
20
4
7
3
3
3
3
3
15
3
8
4
4
4
4
4
20
4
9
2
2
2
2
2
10
2
10
3
4
4
4
4
19
3,8
11
5
5
5
5
5
25
5
12
4
4
4
4
4
20
4
13
4
4
4
4
4
20
4
14
5
5
5
5
5
25
5
15
4
4
4
4
4
20
4
16
4
4
4
5
4
21
4,2
17
4
5
4
4
5
22
4,4
18
5
4
5
5
4
23
4,6
19
5
5
4
5
4
23
4,6
20
4
4
4
4
4
20
4
21
4
4
4
4
4
20
4
22
4
4
4
4
4
20
4
23
4
4
4
4
4
20
4
24
4
4
4
4
4
20
4
25
5
5
5
5
4
24
4,8
26
5
5
5
5
5
25
5
27
5
5
5
5
5
25
5
28
5
5
4
4
5
23
4,6
29
5
5
5
5
5
25
5
30
5
5
5
5
5
25
5
31
5
5
4
5
5
24
4,8
32
5
4
4
5
4
22
4,4
33
4
4
4
4
4
20
4
34
4
4
4
4
4
20
4
35
4
4
4
4
4
20
4
37
4
4
4
4
4
20
4
38
4
4
4
4
4
20
4
20,58
8.
TIME BUDGET PRESSURE
No. Responden
Q1
Q2
Q3
Q4
TOTAL
RATA -
RATA
1
4
4
4
4
16
4
2
2
3
2
3
10
2,5
3
3
3
3
3
12
3
4
5
4
4
3
16
4
5
3
3
3
3
12
3
6
3
2
2
2
9
2,25
7
3
3
3
3
12
3
8
4
2
3
3
12
3
9
2
2
2
4
10
2,5
10
4
2
2
2
10
2,5
11
5
5
4
2
16
4
12
4
4
4
3
15
3,75
13
4
3
4
3
14
3,5
14
5
5
5
5
20
5
15
5
5
5
4
19
4,75
16
5
5
5
5
20
5
17
4
2
4
2
12
3
18
5
1
4
2
12
3
19
4
1
5
2
12
3
20
4
2
3
3
12
3
21
4
4
4
2
14
3,5
22
4
2
2
2
10
2,5
23
5
2
2
2
11
2,75
24
4
2
4
2
12
3
25
5
3
4
4
16
4
26
5
3
5
2
15
3,75
27
5
3
5
2
15
3,75
28
5
3
4
2
14
3,5
29
5
3
3
3
14
3,5
31
5
3
5
2
15
3,75
32
5
2
5
2
14
3,5
33
4
2
2
2
10
2,5
34
4
2
4
2
12
3
35
4
2
4
2
12
3
36
4
2
4
2
12
3
37
4
2
4
2
12
3
38
4
2
4
2
12
3
13,29
9.
KUALITAS AUDIT
No. Responden
Q1
Q2
Q3
Q4
Q5
Q6
Q7
TOTAL
RATA -
RATA
1
4
4
4
4
4
4
4
28
4,00
2
2
3
3
3
3
4
3
21
3,00
3
2
3
2
3
3
2
3
18
2,57
4
5
4
4
5
3
4
3
28
4,00
5
3
3
4
4
4
4
4
26
3,71
6
2
2
4
3
3
4
4
22
3,14
7
3
4
4
4
4
4
4
27
3,86
8
3
3
3
3
3
3
3
21
3,00
9
2
3
1
1
1
1
1
10
1,43
10
2
5
4
4
4
3
4
26
3,71
11
3
3
4
5
4
3
3
25
3,57
12
3
4
4
4
4
3
4
26
3,71
13
3
4
4
4
3
3
4
25
3,57
14
5
5
4
4
4
4
4
30
4,29
15
4
4
5
4
4
4
4
29
4,14
16
4
4
5
4
4
5
5
31
4,43
17
5
4
4
5
5
4
5
32
4,57
18
4
4
5
4
5
5
4
31
4,43
19
4
5
5
4
5
5
4
32
4,57
20
3
3
4
4
4
4
4
26
3,71
21
3
2
4
4
4
4
4
25
3,57
22
3
4
4
4
4
4
4
27
3,86
23
5
4
4
4
4
4
4
29
4,14
25
4
5
5
5
5
5
5
34
4,86
26
4
5
5
5
5
5
5
34
4,86
27
4
5
5
5
5
4
5
33
4,71
28
3
4
4
5
5
5
5
31
4,43
29
4
4
5
5
5
5
5
33
4,71
30
4
4
5
5
5
5
5
33
4,71
31
4
4
5
5
5
5
5
33
4,71
32
4
4
4
4
4
4
4
28
4,00
33
4
4
4
4
4
4
4
28
4,00
34
4
5
4
4
4
4
4
29
4,14
35
4
5
4
4
4
4
4
29
4,14
36
3
5
4
4
4
4
4
28
4,00
37
3
5
4
4
4
4
4
28
4,00
38
3
5
4
4
4
4
4
28
4,00
UJI VALIDITAS DAN RELIABILITAS
AUDIT TENURE
Correlations
[DataSet1] D:\skripsii\spss\audit tenure.sav
Correlations
1 ,463** ,480** ,462** ,748** ,002 ,001 ,002 ,000
38 38 38 38 38
,463** 1 ,775** ,409** ,868** ,002 ,000 ,005 ,000
38 38 38 38 38
,480** ,775** 1 ,437** ,869** ,001 ,000 ,003 ,000
38 38 38 38 38
,462** ,409** ,437** 1 ,676** ,002 ,005 ,003 ,000
38 38 38 38 38
,748** ,868** ,869** ,676** 1 ,000 ,000 ,000 ,000
38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
q1
q2
q3
q4
totalq
q1 q2 q3 q4 totalq
Reliability
[DataSet1] D:\skripsii\spss\audit tenure.sav
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure. a.
Reliability Statistics
,802 ,803 4
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
3,5789 ,91921 38 3,7895 1,11883 38 3,8158 ,98242 38 3,7632 ,71411 38 q1
q2 q3 q4
Mean Std. Deviation N
Inter-Item Correlation Matrix
1,000 ,463 ,480 ,462 ,463 1,000 ,775 ,409 ,480 ,775 1,000 ,437 ,462 ,409 ,437 1,000 q1
q2 q3 q4
Item-Total Statistics
11,3684 5,698 ,553 ,321 ,782 11,1579 4,407 ,705 ,614 ,710 11,1316 4,820 ,738 ,628 ,689 11,1842 6,587 ,511 ,278 ,803 q1
q2 q3 q4
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Squared Multiple Correlation
Cronbach's Alpha if Item
Deleted
Scale Statistics
TEKANAN DARI KLIEN
Correlations
[DataSet8] D:\skripsii\spss\tekanan dr klien.sav
Correlations
1 ,648** ,402** ,126 ,766** ,000 ,006 ,226 ,000
38 38 38 38 38
,648** 1 ,451** ,261 ,811** ,000 ,002 ,057 ,000
38 38 38 38 38
,402** ,451** 1 ,279* ,762** ,006 ,002 ,045 ,000
38 38 38 38 38
,126 ,261 ,279* 1 ,544** ,226 ,057 ,045 ,000
38 38 38 38 38
,766** ,811** ,762** ,544** 1 ,000 ,000 ,000 ,000
38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Correlation is significant at the 0.01 level (1-tailed). **.
Correlation is significant at the 0.05 level (1-tailed). *.
Reliability
[DataSet8] D:\skripsii\spss\tekanan dr klien.sav
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Reliability Statistics
,696 ,693 4
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
3,0526 1,25089 38 2,4211 1,10604 38 3,1579 1,32596 38 2,4211 1,05604 38 q1
q2 q3 q4
Mean Std. Deviation N
Inter-Item Correlation Matrix
1,000 ,648 ,402 ,126 ,648 1,000 ,451 ,261 ,402 ,451 1,000 ,279 ,126 ,261 ,279 1,000 q1
q2 q3 q4
q1 q2 q3 q4
Item-Total Statistics
8,0000 6,811 ,530 ,439 ,598 8,6316 6,888 ,641 ,480 ,533 7,8947 6,637 ,503 ,255 ,618 8,6316 8,996 ,272 ,108 ,742 q1
q2 q3 q4
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Alpha if Item
Deleted
Scale Statistics
PEER REVIEW
Correlations
[DataSet1] D:\skripsii\spss\peer review.sav
Correlations
1 -,005 -,163 ,080 ,351* ,489 ,164 ,316 ,015
38 38 38 38 38
-,005 1 ,719** ,905** ,874** ,489 ,000 ,000 ,000
38 38 38 38 38
-,163 ,719** 1 ,778** ,780** ,164 ,000 ,000 ,000
38 38 38 38 38
,080 ,905** ,778** 1 ,930** ,316 ,000 ,000 ,000
38 38 38 38 38
,351* ,874** ,780** ,930** 1 ,015 ,000 ,000 ,000
38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Correlation is significant at the 0.05 level (1-tailed). *.
Correlation is significant at the 0.01 level (1-tailed). **.
Reliability
[DataSet1] D:\skripsii\spss\peer review.sav
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Reliability Statistics
,687 ,715 4
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
3,4737 ,86170 38 3,3947 ,71809 38 3,3947 ,78978 38 3,4474 ,76042 38 q1
q2 q3 q4
Mean Std. Deviation N
Inter-Item Correlation Matrix
1,000 -,005 -,163 ,080 -,005 1,000 ,719 ,905 -,163 ,719 1,000 ,778 ,080 ,905 ,778 1,000 q1
q2 q3 q4
q1 q2 q3 q4
Item-Total Statistics
10,2368 4,456 -,034 ,162 ,922 10,3158 2,762 ,753 ,826 ,444 10,3158 2,925 ,566 ,657 ,558 10,2632 2,469 ,849 ,870 ,357 q1
q2 q3 q4
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Alpha if Item
Deleted
Scale Statistics
JASA NON AUDIT
Correlations
[DataSet1]
Correlations
1 ,331* ,390** ,273* ,338* ,319* ,551** ,021 ,008 ,049 ,019 ,025 ,000
38 38 38 38 38 38 38
,331* 1 ,630** ,607** ,503** ,647** ,790** ,021 ,000 ,000 ,001 ,000 ,000
38 38 38 38 38 38 38
,390** ,630** 1 ,696** ,561** ,599** ,827** ,008 ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38 38
,273* ,607** ,696** 1 ,881** ,708** ,888** ,049 ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38 38
,338* ,503** ,561** ,881** 1 ,649** ,831** ,019 ,001 ,000 ,000 ,000 ,000
38 38 38 38 38 38 38
,319* ,647** ,599** ,708** ,649** 1 ,825** ,025 ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38 38
,551** ,790** ,827** ,888** ,831** ,825** 1 ,000 ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Correlation is significant at the 0.05 level (1-tailed). *.
Reliability
[DataSet1]
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure. a.
Reliability Statistics
,876 ,877 6
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
3,8158 ,92577 38 3,1316 ,96341 38 3,3684 ,94214 38 3,3684 1,02459 38 3,2895 ,86705 38 3,3158 ,84166 38 q1
q2 q3 q4 q5 q6
Inter-Item Correlation Matrix
1,000 ,331 ,390 ,273 ,338 ,319 ,331 1,000 ,630 ,607 ,503 ,647 ,390 ,630 1,000 ,696 ,561 ,599 ,273 ,607 ,696 1,000 ,881 ,708 ,338 ,503 ,561 ,881 1,000 ,649 ,319 ,647 ,599 ,708 ,649 1,000 q1
q2 q3 q4 q5 q6
q1 q2 q3 q4 q5 q6
Item-Total Statistics
16,4737 15,499 ,388 ,233 ,901 17,1579 13,434 ,683 ,524 ,854 16,9211 13,264 ,733 ,595 ,845 16,9211 12,291 ,813 ,856 ,830 17,0000 13,622 ,752 ,800 ,843 16,9737 13,810 ,746 ,588 ,845 q1
q2 q3 q4 q5 q6
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Squared Multiple Correlation
Cronbach's Alpha if Item
Deleted
Scale Statistics
PENGALAMAN
Your trial period for SPSS for Windows will expire in 14 days.
Correlations
[DataSet1] D:\skripsii\spss\pengalaman.sav
Correlations
1 ,704** ,750** ,002 ,447** ,807** ,000 ,000 ,496 ,002 ,000
38 38 38 38 38 38
,704** 1 ,787** -,030 ,475** ,796** ,000 ,000 ,429 ,001 ,000
38 38 38 38 38 38
,750** ,787** 1 -,093 ,504** ,805** ,000 ,000 ,290 ,001 ,000
38 38 38 38 38 38
,002 -,030 -,093 1 -,019 ,347* ,496 ,429 ,290 ,456 ,016
38 38 38 38 38 38
,447** ,475** ,504** -,019 1 ,695** ,002 ,001 ,001 ,456 ,000
38 38 38 38 38 38
,807** ,796** ,805** ,347* ,695** 1 ,000 ,000 ,000 ,016 ,000
38 38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Correlation is significant at the 0.01 level (1-tailed). **.
Reliability
[DataSet1] D:\skripsii\spss\pengalaman.sav
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure. a.
Reliability Statistics
,665 ,732 5
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
4,0263 ,82156 38 4,1053 ,64889 38 4,0263 ,78798 38 2,9474 1,08919 38 3,6579 ,90871 38 q1
q2 q3 q4 q5
Mean Std. Deviation N
Inter-Item Correlation Matrix
Item-Total Statistics
14,7368 4,902 ,658 ,603 ,503 14,6579 5,474 ,683 ,655 ,528 14,7368 5,010 ,663 ,712 ,506 15,8158 7,019 -,041 ,022 ,850 15,1053 5,232 ,460 ,275 ,593 q1
q2 q3 q4 q5
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Squared Multiple Correlation
Cronbach's Alpha if Item
Deleted
Scale Statistics
DUE PROFESSIONAL CARE
Your trial period for SPSS for Windows will expire in 14 days.
Correlations
[DataSet0]
Correlations
1 ,834** ,707** ,603** ,899** ,000 ,000 ,000 ,000
38 38 38 38 38
,834** 1 ,747** ,551** ,900** ,000 ,000 ,000 ,000
38 38 38 38 38
,707** ,747** 1 ,717** ,907** ,000 ,000 ,000 ,000
38 38 38 38 38
,603** ,551** ,717** 1 ,803** ,000 ,000 ,000 ,000
38 38 38 38 38
,899** ,900** ,907** ,803** 1 ,000 ,000 ,000 ,000
38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
q1
q2
q3
q4
totalq
q1 q2 q3 q4 totalq
Reliability
[DataSet0]
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure. a.
Reliability Statistics
,901 ,900 4
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
4,0263 ,82156 38 4,1053 ,86335 38 3,9737 ,88491 38 3,8421 ,71759 38 q1
q2 q3 q4
Mean Std. Deviation N
Inter-Item Correlation Matrix
1,000 ,834 ,707 ,603 ,834 1,000 ,747 ,551 ,707 ,747 1,000 ,717 ,603 ,551 ,717 1,000 q1
q2 q3 q4
Item-Total Statistics
11,9211 4,777 ,814 ,727 ,858 11,8421 4,623 ,810 ,749 ,860 11,9737 4,513 ,819 ,693 ,857 12,1053 5,556 ,681 ,540 ,905 q1
q2 q3 q4
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Squared Multiple Correlation
Cronbach's Alpha if Item
Deleted
Scale Statistics
AKUNTABILITAS
Correlations
[DataSet1]
Correlations
1 ,858** ,843** ,910** ,826** ,952** ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
,858** 1 ,743** ,865** ,880** ,931** ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
,843** ,743** 1 ,853** ,837** ,914** ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
,910** ,865** ,853** 1 ,790** ,949** ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
,826** ,880** ,837** ,790** 1 ,924** ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
,952** ,931** ,914** ,949** ,924** 1 ,000 ,000 ,000 ,000 ,000
38 38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Reliability
[DataSet1]
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure. a.
Reliability Statistics
,963 ,963 5
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
4,1579 ,75431 38 4,1579 ,75431 38 4,0263 ,71610 38 4,1579 ,78933 38 4,0789 ,67310 38 q1
q2 q3 q4 q5
Mean Std. Deviation N
Inter-Item Correlation Matrix
Item-Total Statistics
16,4211 7,494 ,922 ,865 ,949 16,4211 7,602 ,890 ,886 ,955 16,5526 7,876 ,867 ,847 ,958 16,4211 7,331 ,916 ,896 ,951 16,5000 8,041 ,885 ,872 ,956 q1
q2 q3 q4 q5
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Squared Multiple Correlation
Cronbach's Alpha if Item
Deleted
Scale Statistics
TIME BUDGET PRESSURE
Correlations
[DataSet2]
Correlations
1 ,287* ,584** -,022 ,638** ,040 ,000 ,447 ,000
38 38 38 38 38
,287* 1 ,353* ,612** ,820** ,040 ,015 ,000 ,000
38 38 38 38 38
,584** ,353* 1 ,107 ,736** ,000 ,015 ,261 ,000
38 38 38 38 38
-,022 ,612** ,107 1 ,603** ,447 ,000 ,261 ,000
38 38 38 38 38
,638** ,820** ,736** ,603** 1 ,000 ,000 ,000 ,000
38 38 38 38 38
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Pearson Correlation Sig. (1-tailed) N
Correlation is significant at the 0.05 level (1-tailed). *.
Correlation is significant at the 0.01 level (1-tailed). **.
Reliability
[DataSet2]
Scale: ALL VARIABLES
Case Processing Summary
38 100,0
0 ,0
38 100,0 Valid
Excludeda Total Cases
N %
Reliability Statistics
,661 ,653 4
Cronbach's Alpha
Cronbach's Alpha Based
on Standardized
Items N of Items
Item Statistics
4,1842 ,83359 38 2,7895 1,06943 38 3,6579 1,02077 38 2,6579 ,87846 38 q1
q2 q3 q4
Mean Std. Deviation N
Inter-Item Correlation Matrix
1,000 ,287 ,584 -,022 ,287 1,000 ,353 ,612 ,584 ,353 1,000 ,107 -,022 ,612 ,107 1,000 q1
q2 q3 q4
q1 q2 q3 q4
Item-Total Statistics
9,1053 5,070 ,393 ,380 ,625 10,5000 3,662 ,594 ,484 ,473 9,6316 4,239 ,466 ,379 ,576 10,6316 5,158 ,328 ,417 ,662 q1
q2 q3 q4
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Alpha if Item
Deleted
Scale Statistics
UJI ASUMSI KLASIK
Kolmogorov
NPar Tests
[DataSet16]
One-Sample Kolmogorov-Smirnov Test
38 ,0000000 ,28872156 ,094 ,094 -,083 ,579 ,890 N
Mean Std. Deviation Normal Parametersa,b
Absolute Positive Negative Most Extreme
Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
Unstandardiz ed Residual
Test distribution is Normal. a.
Regression
[DataSet16]
Variables Entered/Removedb
time_
Removed Method
All requested variables entered. a.
Dependent Variable: kualitas_audit b.
Model Summaryb
,905a ,820 ,770 ,32612 ,820 16,475 8 29 ,000 2,497 Model
1
R R Square
Adjusted R Square
Std. Error of the Estimate
R Square
Change F Change df1 df2 Sig. F Change Change Statistics
Durbin-Watson
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_care, jasa_non_audit, peer_review, akuntabilitas, pengalaman
a.
ANOVAb
14,017 8 1,752 16,475 ,000a 3,084 29 ,106
17,102 37 Regression
Squares df Mean Square F Sig.
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_care, jasa_non_audit, peer_review, akuntabilitas, pengalaman a.
Dependent Variable: kualitas_audit b.
Coefficientsa
-,640 ,529 -1,210 ,236
,403 ,104 ,444 3,884 ,001 ,476 2,103 ,119 ,088 ,151 1,353 ,187 ,501 1,997 -,095 ,135 -,079 -,705 ,486 ,495 2,019 ,028 ,106 ,030 ,266 ,792 ,484 2,067 -,313 ,226 -,260 -1,382 ,178 ,176 5,683 ,721 ,192 ,768 3,751 ,001 ,149 6,733 ,055 ,183 ,056 ,300 ,766 ,181 5,516 ,320 ,137 ,316 2,341 ,026 ,340 2,938 (Constant)
B Std. Error Unstandardized
Coefficients
Beta Standardized
Coefficients
t Sig. Tolerance VIF Collinearity Statistics
Coefficient Correlationsa
1,000 ,107 ,425 ,350 -,202 ,330 -,378 -,504 ,107 1,000 ,194 ,538 -,432 -,209 ,009 -,434 ,425 ,194 1,000 ,376 -,117 -,322 -,315 -,390 ,350 ,538 ,376 1,000 -,177 -,223 -,553 -,570 -,202 -,432 -,117 -,177 1,000 -,087 -,155 ,084 ,330 -,209 -,322 -,223 -,087 1,000 ,016 -,035 -,378 ,009 -,315 -,553 -,155 ,016 1,000 -,047 -,504 -,434 -,390 -,570 ,084 -,035 -,047 1,000 ,019 ,001 ,006 ,009 -,003 ,006 -,009 -,016 ,001 ,008 ,002 ,009 -,004 -,002 ,000 -,009 ,006 ,002 ,011 ,008 -,001 -,005 -,006 -,009 ,009 ,009 ,008 ,037 -,004 -,006 -,019 -,025 -,003 -,004 -,001 -,004 ,011 -,001 -,003 ,002 ,006 -,002 -,005 -,006 -,001 ,018 ,000 -,001 -,009 ,000 -,006 -,019 -,003 ,000 ,033 -,002 -,016 -,009 -,009 -,025 ,002 -,001 -,002 ,051 time_budget_pressure
klien audit_tenure due_ professional_
care
jasa_non_
audit peer_review akuntabilitas pengalaman
Dependent Variable: kualitas_audit a.
Collinearity Diagnosticsa
8,788 1,000 ,00 ,00 ,00 ,00 ,00 ,00 ,00 ,00 ,00
Index (Constant) audit_tenure
tekanan_dari_
klien peer_review
jasa_non_
audit pengalaman due_ professional_
care akuntabilitas
time_budget_ pressure Variance Proportions
Residuals Statisticsa
1,7986 5,1656 3,9539 ,61551 38 -3,502 1,969 ,000 1,000 38
,076 ,246 ,153 ,042 38
2,2594 5,2924 3,9751 ,59534 38 -,81740 ,81535 ,00000 ,28872 38 -2,506 2,500 ,000 ,885 38 -2,915 2,658 -,026 1,021 38 -1,10540 ,92148 -,02111 ,39101 38 -3,406 3,003 -,032 1,094 38 1,037 20,030 7,789 4,738 38 ,000 ,399 ,043 ,088 38 ,028 ,541 ,211 ,128 38 Predicted Value
Std. Predicted Value Standard Error of Predicted Value
Adjusted Predicted Value Residual
Std. Residual Stud. Residual Deleted Residual Stud. Deleted Residual Mahal. Distance Cook's Distance
Centered Leverage Value
Minimum Maximum Mean Std. Deviation N
Dependent Variable: kualitas_audit a.
Charts
3
Regression Standardized Residual 12
Mean =4.3E Std. Dev. =0 N =38
Histogram
1.0
Observed Cum Prob 1.0
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: kualitas_audit
2
Regression Studentized Residual
2
ABRESID
Regression
[DataSet16]
Variables Entered/Removedb
time_
Removed Method
All requested variables entered. a.
Dependent Variable: ABRESID b.
Model Summary
,477a ,228 ,015 ,19480 Model
1
R R Square
Adjusted R Square
Std. Error of the Estimate
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_ care, jasa_non_audit, peer_review, akuntabilitas, pengalaman
ANOVAb
,325 8 ,041 1,070 ,410a 1,100 29 ,038
1,425 37 Regression
Squares df Mean Square F Sig.
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_care, jasa_non_audit, peer_review, akuntabilitas, pengalaman a.
Dependent Variable: ABRESID b.
Coefficientsa
,392 ,316 1,240 ,225
-,090 ,062 -,344 -1,455 ,156 -,098 ,053 -,430 -1,863 ,073 ,144 ,081 ,414 1,788 ,084 ,015 ,063 ,056 ,238 ,814 ,135 ,135 ,387 ,995 ,328 -,177 ,115 -,651 -1,537 ,135 -,026 ,109 -,090 -,235 ,816 ,055 ,082 ,189 ,677 ,504 (Constant)
B Std. Error Unstandardized
UJI HIPOTESIS
Regression
[DataSet16]
Variables Entered/Removedb
time_
Removed Method
All requested variables entered. a.
Dependent Variable: kualitas_audit b.
Model Summary
,905a ,820 ,770 ,32612
Model 1
R R Square
Adjusted R Square
Std. Error of the Estimate
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_ care, jasa_non_audit, peer_review, akuntabilitas, pengalaman
ANOVAb
14,017 8 1,752 16,475 ,000a 3,084 29 ,106
17,102 37 Regression
Squares df Mean Square F Sig.
Predictors: (Constant), time_budget_pressure, tekanan_dari_klien, audit_tenure, due_professional_care, jasa_non_audit, peer_review, akuntabilitas, pengalaman a.
Dependent Variable: kualitas_audit b.
Coefficientsa
-,640 ,529 -1,210 ,236 ,403 ,104 ,444 3,884 ,001 ,119 ,088 ,151 1,353 ,187 -,095 ,135 -,079 -,705 ,486 ,028 ,106 ,030 ,266 ,792 -,313 ,226 -,260 -1,382 ,178 ,721 ,192 ,768 3,751 ,001 ,055 ,183 ,056 ,300 ,766 ,320 ,137 ,316 2,341 ,026 (Constant)
B Std. Error Unstandardized