# Lampiran 1 DAFTAR POPULASI DAN SAMPEL SATUAN KERJA PERANGKAT KABUPATEN (SKPK) DI PEMERINTAH KABUPATEN ACEH TAMIANG TAHUN ANGGARAN 2014

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### = Pengawasan Keuangan Daerah

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy. ,438

Bartlett's Test of Sphericity Approx. Chi-Square 93,417

df 28 Sig. ,000 Anti-image Matrices X1 X2 X3 X4 X5 Anti-image Correlation X1 ,603a -,443 ,571 -,608 -,793 X2 -,443 ,346a -,754 ,319 ,614 X3 ,571 -,754 ,685a -,945 -,757 X4 -,608 ,010 -,945 ,711a ,820 X5 -,471 ,044 -,757 ,820 ,497a

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### = Pengawasan Keuangan Daerah

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy. ,822

Bartlett's Test of Sphericity

Approx. Chi-Square 283,578 df 26 Sig. ,000 Anti-image Matrices X1 X2 X3 X4 Anti-image Covariance X1 ,347 -,161 -,048 -,136 X2 -,161 ,395 -,050 -,101 X3 -,048 -,050 ,542 -,158 X4 -,136 -,101 -,158 ,337 Anti-image Correlation X1 ,801a -,434 -,110 -,396 X2 -,434 ,831a -,107 -,276 X3 -,110 -,107 ,871a -,369 X4 -,396 -,276 -,369 ,802a

Total Variance Explained

Component

Initial Eigenvalues

Rotation Sums of Squared Loadings Total % of Variance Cumulative % Total % of Variance Cumulative % Total % of Variance Cumulative % dimension0 1 1,129 28,224 28,224 1,129 28,224 28,224 1,138 28,443 28,443 2 1,074 26,851 55,075 1,074 26,851 55,075 1,056 26,395 54,838 3 1,003 25,076 80,151 1,003 25,076 80,151 1,012 25,313 80,151 4 ,794 19,849 100,000

Extraction Method: Principal Component Analysis.

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Component Matrixa Component 1 2 3 X1 ,398 ,517 -,892 X2 ,860 -,095 ,088 X3 -,715 ,254 ,191 X4 -,053 ,869 ,656

Extraction Method: Principal Component Analysis. a. 3 components extracted. Rotated Component Matrixa Component 1 2 3 X1 ,697 ,048 ,453 X2 ,282 ,894 ,021 X3 -,340 ,255 ,736 X4 ,194 -,572 -,077 Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 4 iterations.

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### Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std.

Deviation

Pengendalian Intern 124 10,39 40,11 25,2779 4,75634

Pemanfaatan Teknologi Informasi 124 11,68 42,70 28,3150 5,63595

Kompetensi Sumber Daya Manusia 124 10,39 38,74 25,5502 4,71796

Pengawasan Keuangan Daerah 124 14,03 37,35 24,8750 4,47992

Kualitas Laporan Keuangan 124 14,59 52,09 35,0605 6,59938

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### Uji Validitas

Correlations Pengendalian Intern Pengendalian Intern1 Pearson Correlation ,815** Sig. (2-tailed) ,000 N 124 Pengendalian Intern2 Pearson Correlation ,700** Sig. (2-tailed) ,000 N 124 Pengendalian Intern3 Pearson Correlation ,698** Sig. (2-tailed) ,000 N 124 Pengendalian Intern4 Pearson Correlation ,727** Sig. (2-tailed) ,000 N 124 Pengendalian Intern5 Pearson Correlation ,698** Sig. (2-tailed) ,000 N 124 Pengendalian Intern6 Pearson Correlation ,692** Sig. (2-tailed) ,000 N 124 Pengendalian Intern7 Pearson Correlation ,735** Sig. (2-tailed) ,000 N 124 Pengendalian Intern8 Pearson Correlation ,696** Sig. (2-tailed) ,000 N 124 Pengendalian Intern Pearson Correlation 1 Sig. (2-tailed) N 124

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Correlations

Pemanfaatan Teknologi Informasi

Pemanfaatan Teknologi Informasi_1

Pearson Correlation ,681**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_2

Pearson Correlation ,761**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_3

Pearson Correlation ,769**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_4

Pearson Correlation ,723**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_5

Pearson Correlation ,601**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_6

Pearson Correlation ,754**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_7

Pearson Correlation ,832**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_8

Pearson Correlation ,732**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi_9

Pearson Correlation ,706**

Sig. (2-tailed) ,000

N 124

Pemanfaatan Teknologi Informasi

Pearson Correlation 1

Sig. (2-tailed)

N 124

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

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Correlations

Kompetensi Sumber Daya Manusia

Kompetensi Sumber Daya Manusia_1

Pearson Correlation ,595**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_2

Pearson Correlation ,575**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_3

Pearson Correlation ,687**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_4

Pearson Correlation ,777**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_5

Pearson Correlation ,707**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_6

Pearson Correlation ,692**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_7

Pearson Correlation ,636**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia_8

Pearson Correlation ,774**

Sig. (2-tailed) ,000

N 124

Kompetensi Sumber Daya Manusia

Pearson Correlation 1

Sig. (2-tailed)

N 124

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

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Correlations

Pengawasan Keuangan Daerah

Pengawasan Keuangan Daerah_1

Pearson Correlation ,674**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_2

Pearson Correlation ,338**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_3

Pearson Correlation ,851**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_4

Pearson Correlation ,844**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_5

Pearson Correlation ,844**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_6

Pearson Correlation ,797**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_7

Pearson Correlation ,750**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah_8

Pearson Correlation ,583**

Sig. (2-tailed) ,000

N 124

Pengawasan Keuangan Daerah

Pearson Correlation 1

Sig. (2-tailed)

N 124

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

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Correlations

### Uji Reliabilitas

Kualitas Laporan Keuangan

Kualitas Laporan Keuangan_1

Pearson Correlation ,803**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_2

Pearson Correlation ,813**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_3

Pearson Correlation ,787**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_4

Pearson Correlation ,721**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_5

Pearson Correlation ,595**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_6

Pearson Correlation ,734**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_7

Pearson Correlation ,707**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_8

Pearson Correlation ,770**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan9_

Pearson Correlation ,696**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_10

Pearson Correlation ,834**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan_11

Pearson Correlation ,748**

Sig. (2-tailed) ,000

N 124

Kualitas Laporan Keuangan

Pearson Correlation 1

Sig. (2-tailed)

N 124

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### Scale: Pengendalian Intern

Case Processing Summary

N %

Cases

Valid 124 100,0

Excludeda 0 ,0

Total 124 100,0

a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha N of Items ,867 8

### Scale: Pemanfaatan Teknologi Informasi

Case Processing Summary

N %

Cases

Valid 124 100,0

Excludeda 0 ,0

Total 124 100,0

a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha N of Items ,890 9

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### Scale: Kompetensi Sumber Daya Manusia

Case Processing Summary

N %

Cases

Valid 124 100,0

Excludeda 0 ,0

Total 124 100,0

a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha N of Items ,836 8

### Scale: Pengawasan Keuangan Daerah

Case Processing Summary

N %

Cases

Valid 124 100,0

Excludeda 0 ,0

Total 124 100,0

a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha N of Items ,871 8

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### Scale: Kualitas Laporan Keuangan

Case Processing Summary

N %

Cases

Valid 124 100,0

Excludeda 0 ,0

Total 124 100,0

a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha N of Items ,920 11

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### NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 124

Normal Parametersa,b Mean ,0000000

Std. Deviation ,33812995

Most Extreme Differences

Absolute ,116

Positive ,116

Negative -,099

Kolmogorov-Smirnov Z 1,294

Asymp. Sig. (2-tailed) ,070

a. Test distribution is Normal. b. Calculated from data.

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Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 2,041 2,110 ,967 ,335 Pengendalian Intern ,460 ,112 ,332 4,111 ,000 ,412 2,428 Pemanfaatan Teknologi Informasi ,296 ,093 ,253 3,198 ,002 ,428 2,337 Kompetensi Sumber Daya Manusia ,517 ,092 ,367 5,604 ,000 ,627 1,595

a. Dependent Variable: Kualitas Laporan Keuangan

Coefficient Correlationsa Model Kompetensi Sumber Daya Manusia Pemanfaatan Teknologi Informasi Pengendali an Intern 1 Correlations

Kompetensi Sumber Daya Manusia 1,000 -,234 -,300

Pemanfaatan Teknologi Informasi -,234 1,000 -,616

Pengendalian Intern -,300 -,616 1,000

Covariances

Kompetensi Sumber Daya Manusia ,008 -,002 -,003

Pemanfaatan Teknologi Informasi -,002 ,009 -,006

Pengendalian Intern -,003 -,006 ,013

a. Dependent Variable: Kualitas Laporan Keuangan

Collinearity Diagnosticsa

Model Dimension Eigenvalue Condition Index Variance Proportions

(Constant) Pengendalian Intern Pemanfaatan Teknologi Informasi Kompetensi Sumber Daya Manusia 1 3,954 1,000 ,00 ,00 ,00 ,00 2 ,021 13,666 ,72 ,09 ,20 ,02

### Lanjutan Lampiran 7

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Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 16,3225 50,5656 35,0605 5,43340 124

Std. Predicted Value -3,449 2,854 ,000 1,000 124

Standard Error of Predicted Value

,362 1,489 ,625 ,272 124

Adjusted Predicted Value 16,5251 50,4189 35,0508 5,42366 124

Residual -10,22608 14,26596 ,00000 3,74566 124

Std. Residual -2,697 3,762 ,000 ,988 124

Stud. Residual -2,778 3,884 ,001 1,013 124

Deleted Residual -10,84888 15,20645 ,00969 3,93796 124

Stud. Deleted Residual -2,859 4,136 ,004 1,029 124

Mahal. Distance ,128 17,968 2,976 3,621 124

Cook's Distance ,000 ,249 ,013 ,031 124

Centered Leverage Value ,001 ,146 ,024 ,029 124

a. Dependent Variable: Kualitas Laporan Keuangan

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Variables Entered/Removeda

Model Variables Entered Variables Removed Method

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Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern b

. Enter

a. Dependent Variable: Kualitas Laporan Keuangan b. All requested variables entered.

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the Estimate

1 ,823a ,678 ,670 3,79219

a. Predictors: (Constant), Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 3631,188 3 1210,396 84,168 ,000b

Residual 1725,686 120 14,381

Total 5356,875 123

a. Dependent Variable: Kualitas Laporan Keuangan

b. Predictors: (Constant), Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 2,041 2,110 ,967 ,335 Pengendalian Intern ,460 ,112 ,332 4,111 ,000 Pemanfaatan Teknologi Informasi ,296 ,093 ,253 3,198 ,002 Kompetensi Sumber ,517 ,092 ,367 5,604 ,000

### Uji Hipotesis I

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Variables Entered/Removeda

Model Variables Entered Variables Removed Method

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Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Internb

. Enter

a. Dependent Variable: Pengawasan Keuangan Daerah b. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R Square Std. Error of the

Estimate

1 ,638a ,407 ,392 ,45656

a. Predictors: (Constant), Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern

b. Dependent Variable: Pengawasan Keuangan Daerah

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 17,147 3 5,716 27,421 ,000b

Residual 25,014 120 ,208

Total 42,161 123

a. Dependent Variable: Pengawasan Keuangan Daerah

b. Predictors: (Constant), Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) ,805 ,276 2,923 ,004 Pengendalian Intern ,292 ,104 ,297 2,801 ,006

Pemanfaatan Teknologi Informasi ,235 ,113 ,227 2,082 ,039

Kompetensi Sumber Daya Manusia ,237 ,104 ,206 2,281 ,024

a. Dependent Variable: Pengawasan Keuangan Daerah

### Regression

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Model Variables Entered Variables Removed Method 1 Kualitas Laporan Keuanganb . Enter

a. Dependent Variable: AbsRes_1 b. All requested variables entered.

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the Estimate

1 ,192a ,037 ,029 ,28709

a. Predictors: (Constant), Kualitas Laporan Keuangan

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression ,383 1 ,383 4,651 ,033b

Residual 10,055 122 ,082

Total 10,439 123

a. Dependent Variable: AbsRes_1

b. Predictors: (Constant), Kualitas Laporan Keuangan

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) ,023 ,140 ,166 ,868

Kualitas Laporan Keuangan ,093 ,043 ,192 2,157 ,033

a. Dependent Variable: AbsRes_1

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