Lampiran 1: Kueisioner Penelitian
Kepada Yth.
Bapak/ibu Responden Di tempat.
Saya yang bertanda tangan di bawah ini: Nama :Febry Rhomand Cassandra Nim :B200120230
Status :Mahasiswa Strata 1 (S-1), Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Muhammadiyah Surakarta.
Alamat :Jl. Ahmad Yani Pabelan Kartasura Tromol Pos I surakarta 57102 Telp 0271-717417, 719483 Fax. 0271-715448
Bersama ini kami mohon kesedian bapak/ibu mengisi kueisioner ini dalam rangka untuk penelitian skripsi program sarjana (S-1), Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Muhammadiyah Surakarta. Kami memerlukan informasi untuk mendukung penelitian yang kami lakukan dengan judul: Pengaruh Audit Internal, Pengendalian Internal, dan Komtite Audit terhadap Penerapan Good Corporate Governance (Study Empiris pada BUMN di Surakarta). Perlu bapak/ibu ketahui sesuai dengan etika dalam penelitian data yang kami peroleh akan kami jaga kerahasiaanya dan digunakan semata-mata untuk kepentingan penelitian.
Atas kerja samanya yang baik dan kesungguhan bapak/ibu dalam mengisi atau menjawab kueisioner ini kami ucapkan terima kasih.
Contact Person: 085867097791
Pembimbing Skripsi Hormat Saya
Eny Kusumawati S.E, M.M, AK, CA Febry Rhomand Casaandra
IDENTITAS RESPONDEN
Nama :………
Jenis Kelamin : Laki-laki Perempuan
Usia :…… Tahun
Pendidikan : S-1, S-2, S-3 Lama Bekerja :…... Tahun
Tugas Pokok : Audit Internal
Kepala Bagian Keuangan
Staf Bagian Keuangan
Lain-Lain...
CARA PENGISIAN KUEISIONER
Bapak/Ibu cukup memberikan tanda silang (X) pada pilihan jawaban yang tersedia (rentang angka dari 1 sampai dengan 5) sesuai dengan pendapat Bapak/ibu. Setiap pernyataan mengharapkan satu jawaban. Setiap angka akan mewakili tingkat kesesuian dengan pendapat bapak/ibu:
STS : Sangat Tidak Setuju (Skor 1)
TS : Tidak Setuju (Skor 2)
TT : Tidak Tahu (Skor 3)
S : Setuju (Skor 4)
KUESIONER
AUDIT INTERNAL
No Pernyataan SS S TT TS STS
1 Instansi saudara terbebas dari pengaruh atau tekanan klien yang berkepentingan.
2 Auditor Internal instansi saudara memilki pengetahuan dan kemampuan mengaudit secara teliti dan seksama.
3 Auditor Internal instansi saudara memiliki kepatuhan terhadap peraturan
4 Auditor Internal instansi saudara bekerja secara Efisien dan efektif
5 Pemeriksaan yang dilakukan oeh Auditor Internal berpengaruh terhadap keandalan laporan keuangan instansi saudara
6 Terdapat pengamanan asset yang dilakukan oleh Auditor Internal di instansi saudara
7 Auditor Internal instansi saudara melakukan persiapan penugasan sebelum melakukan pelaksanaan audit.
8 Auditor Internal instansi anda melakukan audit pendahuluan sehingga memahami risiko – risiko audit
9 Auditor Internal instansi saudara melakukan pelaksanaan pengujian berdasarkan bukti audit dan temuan audit.
10 Auditor Internal instansi saudara menyelesaikan audit sesuai prosedur, obyektif dan independen
11 Auditor Internal instansi saudara melaporkan hasil temuan audit terhadap manajemen dan kemudian ditindak lanjuti oleh manajemen.
KUEISIONER
SISTEM PENGENDALIAN INTERNAL
NO PERNYATAAN SS S TT TS STS
1 Penegakan integritas dan nilai etika yang berlaku di instansi anda berjalan dengan baik.
2 Instansi anda menciptakan kepemimpinan yang kondusif, sehingga karyawan nyaman dalam bekerja.
3 Pengidentifikasian terhadap risiko pengendalian dan analisisnya di instansi anda berjalan dengan baik.
4 Instansi anda melakukan pembinaan sumber daya mansuia dengan baik.
5 Instansi anda melakukan otorisasi terhadap transaksi yang telah terjadi.
6 Penyediaan dan pemanfataan sarana komunikasi di instansi anda dilakuan dengan baik,sehingga pihak pihak yang berkepentingan mudah dalam mengakses informasi.
7 Instansi anda melakukan supervisi atas pelaksanaan tugas yang dilakukan karyawan.
KUEISIONER KOMITE AUDIT
NO PERNYATAAN SS S TT TS STS
1 Komite audit melakukan pengawasan terhadap proses laporan keuangan instansi.
2 Komite audit memiliki hubungan kerja yang baik dengan manajemen dan auditor internal.
3 Komite audit mengerti semua persoalan mengenai kinerja auditor internal, system pengendalian internal dalam pelaksanaan GCG.
4 Komite audit wajib melakukan pertemuan dengan auditor internal dan manajemen instansi minimal satu bulan sekali.
5 Komite audit dieri wewenang utuk mengakse penuh terhadap catatan , karyawan, dana, asset, serta sumber daya instansi lainya.
6 Komite audit memeriksa ulang laporan keuanan, apakah sudh sesuai dengan standard an kebijakan tersebut.
KUEISIONER
PELAKSANAAN GOOD COORPORATE GOVERNANCE (GCG)
NO PERNYATAAN SS S TT TS STS
1 Instansi saudara menyediakan informasi yang jelas dan mudah diakses oleh pihak-pihak yang berkepentingan khususnya pemegang saham.
2 Tetap menjaga kerahasiaan instansi sesuai dengan perundang-undangan yang berlaku berupa hak-hak pribadi setiap karyawan.
3 Setiap kebijakan instansi saudara didokumentasikan dan dikomunikasikan kepada internal instansi maupun kepada pemegang saham.
4 Dalam melaksanakan tugas dan fungsi masing-masing, organ instansi selalu menghindari adanya dominasi oleh pihak manapun
5 Pengambilan keputusan dilakukan secara objektif.
6 Masing-masing organ instansi menghindari adanya saling lempar tanggung jawab antara yang satu dengan yang lainnya.
7 Rincian tugas dan tanggung jawab masing-masing organ instansi dan semua karyawan ditetapkan secara jelas selaras dengan visi, misi dan strategi instansi
8 Sistem pengendalian internal dilakukan secara efektif dalam pengelolaan instansi.
9 Adanya system penghargaan dan sanksi (reward and
punishment system) terhadap kinerja organ instansi.
10 Dalam melaksanakan tugas dan tanggungjawab, selalu berpegang pada etika bisnis dan pedoman perilaku (code of
conduct) yang telah disepakati.
11 Setiap organ instansi berpegang pada prinsip-prinsip kehati-hatian dalam melaksanakan tugas dan fungsi masing-masing.
12 Adanya kepatuhan terhadap Undang-Undang BUMN
13 Diberikan kesempatan kepada pihak-pihak yang memiliki kepentingan (pemegang saham, pelanggan) memberikan masukan dan pendapat bagi kepentingan instansi.
14 Memberikan perlakuan yang setara dan wajar kepada
stakeholders sesuai dengan manfaat dan kontribusi yang
diberikan kepada instansi.
15 Instansi memberikan kesempatan yang sama dalam penerimaan karyawan, berkarir dan melaksanakan tugasnya secara professional tanpa membedakan suku, agama, ras, golongan, gender, dan golongan fisik.
Lampiran 2: Tabulasi Data Variabel Audit Internal NO AUDIT INTERNAL ∑ 1 2 3 4 5 6 7 8 9 10 11 1 5 5 5 5 5 5 5 4 5 4 5 53 2 4 4 4 4 4 4 4 4 4 4 4 44 3 4 4 4 4 4 4 4 4 4 4 4 44 4 4 4 4 4 4 4 4 4 4 4 4 44 5 5 5 5 5 5 5 5 5 5 5 5 55 6 5 5 5 5 5 5 5 4 5 5 5 54 7 5 5 5 5 5 5 4 4 4 4 4 50 8 5 5 5 5 5 5 5 4 5 5 5 54 9 5 5 5 5 5 5 4 4 5 5 5 53 10 5 5 5 5 5 5 5 5 5 5 5 55 11 5 5 5 5 5 5 5 4 5 5 5 54 12 5 5 5 5 5 4 5 5 5 5 5 54 13 5 5 5 5 5 5 5 5 5 5 5 55 14 5 5 5 5 5 4 5 5 5 5 5 54 15 5 5 5 5 5 5 5 5 4 5 5 54 16 5 5 5 5 5 5 5 4 5 5 5 54 17 5 5 5 5 5 5 4 4 5 5 5 53 18 5 5 5 5 5 5 4 4 5 5 5 53 19 5 5 5 5 5 5 5 5 5 5 5 55 20 5 5 5 5 5 5 5 4 5 5 5 54 21 5 5 5 5 5 5 5 5 5 5 5 55 22 5 5 5 5 5 5 5 5 5 5 5 55 23 5 5 5 5 5 5 5 5 5 5 5 55 24 5 5 5 5 5 5 5 5 5 5 5 55 25 5 5 5 5 5 5 5 5 5 5 5 55
Lampiran 3: Tabulasi Data Variabel Pengendalian Internal dan Komite audit NO PENGENDALIAN INTERNAL ∑ 1 2 3 4 5 6 7 1 5 5 5 5 5 5 5 35 2 4 4 4 4 4 4 4 28 3 4 4 4 4 4 4 4 28 4 4 4 4 4 4 4 4 28 5 5 5 5 5 5 5 5 35 6 5 5 5 5 5 5 5 35 7 5 5 5 5 5 5 5 35 8 5 5 5 5 5 5 5 35 9 5 5 5 5 5 5 5 35 10 5 5 5 5 5 5 5 35 11 5 5 5 5 5 5 5 35 12 5 5 5 5 5 5 5 35 13 5 5 5 5 5 5 5 35 14 5 5 5 5 5 5 5 35 15 5 5 5 5 5 5 5 35 16 5 5 5 5 5 5 5 35 17 5 5 5 5 4 4 4 32 18 5 5 5 5 5 5 5 35 19 5 5 5 5 5 5 5 35 20 5 5 5 5 5 4 5 34 21 5 5 5 5 5 5 5 35 22 5 5 5 5 5 5 5 35 23 5 5 5 5 5 4 5 34 24 5 5 5 5 5 5 5 35 25 5 5 5 5 5 5 5 35 NO KOMITE AUDIT ∑ 1 2 3 4 5 6 1 4 5 5 4 4 5 27 2 4 4 4 4 4 4 24 3 4 4 4 4 4 4 24 4 4 4 4 4 4 4 24 5 5 5 5 4 5 5 29 6 5 5 5 5 5 5 30 7 5 5 5 5 5 5 30 8 5 5 5 5 5 5 30 9 5 5 5 4 5 5 29 10 5 5 5 5 5 5 30 11 5 5 5 4 5 5 29 12 5 5 5 5 5 5 30 13 5 5 5 5 5 5 30 14 5 5 5 5 5 5 30 15 5 5 5 5 5 5 30 16 5 5 5 5 5 5 30 17 5 5 5 5 5 5 30 18 5 5 5 5 5 5 30 19 5 5 5 5 5 5 30 20 5 5 5 5 5 5 30 21 5 5 5 5 5 5 30 22 5 5 5 5 5 5 30 23 5 5 5 5 4 5 29 24 5 5 5 5 5 5 30 25 5 5 5 5 5 5 30
Lampiran 4: Tabulasi Data Variabel GOOD CORPORATE GOVERNANCE
NO GOOD CORPORATE GOVERNANCE ∑
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1 4 5 5 4 5 5 5 5 5 5 5 5 4 4 5 71 2 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60 5 5 5 5 4 5 5 5 5 4 5 5 5 5 5 5 73 6 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 7 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 8 5 5 5 4 5 5 5 5 5 5 5 5 4 5 5 73 9 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74 10 4 5 5 5 5 4 5 5 5 5 5 5 4 5 5 72 11 5 5 5 5 5 5 5 5 4 5 4 5 5 5 5 73 12 5 5 5 5 4 5 4 5 5 5 5 5 5 5 5 73 13 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 14 4 5 5 5 5 4 5 5 5 5 5 5 5 5 5 73 15 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 16 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 74 17 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 18 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 19 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 20 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 21 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 22 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75 23 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74 24 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74 25 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
Lampiran 5: Karakteristik Responden
Frequency Table
Jenis Kelamin
Frequency Percent Valid Percent
Cumulative
Percent
Valid Pria
15
60.0
60.0
60.0
Wanita
10
40.0
40.0
100.0
Total
25
100.0
100.0
Usia
Frequency Percent Valid Percent
Cumulative
Percent
Valid 22 - 25 Tahun
2
8.0
8.0
8.0
26 - 30 Tahun
1
4.0
4.0
12.0
31 - 35 Tahun
14
56.0
56.0
68.0
36 - 40 Tahun
2
8.0
8.0
76.0
> 40 Tahun
6
24.0
24.0
100.0
Total
25
100.0
100.0
Pendidikan
Frequency Percent Valid Percent
Cumulative
Percent
Valid S-1
19
76.0
76.0
76.0
S-2
6
24.0
24.0
100.0
Lama Bekerja
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 - 9 Tahun
1
4.0
4.0
4.0
10 - 19 Tahun
7
28.0
28.0
32.0
20 - 28 Tahun
12
48.0
48.0
80.0
29 - 37 Tahun
5
20.0
20.0
100.0
Total
25
100.0
100.0
Tugas Pokok
Frequency Percent Valid Percent
Cumulative
Percent
Valid Audit Internal
6
24.0
24.0
24.0
Kepala Bagian Keuangan
3
12.0
12.0
36.0
Staf Bagian Keuangan
16
64.0
64.0
100.0
Lampiran 6: Hasil Uji Validitas Variabel Audit Internal
Correlations
Correlations
AI1 AI2 AI3 AI4 AI5 AI6 AI7 AI8 AI9 AI10 AI11 Audit Internal AI1 Pearson Correlation 1 1.000**
1.000** 1.000** 1.000** .739** .592** .355 .739** .739** .846** .950** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
AI2 Pearson Correlation 1.000**
1 1.000** 1.000** 1.000** .739** .592** .355 .739** .739** .846** .950** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
AI3 Pearson Correlation 1.000** 1.000** 1 1.000** 1.000** .739** .592** .355 .739** .739** .846** .950** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI4 Pearson Correlation 1.000** 1.000** 1.000** 1 1.000** .739** .592** .355 .739** .739** .846** .950** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI5 Pearson Correlation 1.000** 1.000** 1.000** 1.000** 1 .739** .592** .355 .739** .739** .846** .950** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI6 Pearson Correlation .739** .739** .739** .739** .739** 1 .356 .080 .500* .500* .600** .704** Sig. (2-tailed) .000 .000 .000 .000 .000 .080 .704 .011 .011 .002 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI7 Pearson Correlation .592** .592** .592** .592** .592** .356 1 .599** .579** .579** .700** .749** Sig. (2-tailed) .002 .002 .002 .002 .002 .080 .002 .002 .002 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
AI8 Pearson Correlation .355 .355 .355 .355 .355 .080 .599** 1 .280 .480* .419* .534** Sig. (2-tailed) .082 .082 .082 .082 .082 .704 .002 .175 .015 .037 .006
N 25 25 25 25 25 25 25 25 25 25 25 25
AI9 Pearson Correlation .739** .739** .739** .739** .739** .500* .579** .280 1 .750** .873** .820** Sig. (2-tailed) .000 .000 .000 .000 .000 .011 .002 .175 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
AI10 Pearson Correlation .739** .739** .739** .739** .739** .500* .579** .480* .750** 1 .873** .850** Sig. (2-tailed) .000 .000 .000 .000 .000 .011 .002 .015 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
AI11 Pearson Correlation .846** .846** .846** .846** .846** .600** .700** .419* .873** .873** 1 .932** Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .000 .037 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 Audit Internal Pearson Correlation .950** .950** .950** .950** .950** .704** .749** .534** .820** .850** .932** 1 Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .006 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Variabel Pengendalian Internal Correlations
Correlations
PI1 PI2 PI3 PI4 PI5 PI6 PI7
Pengendalian Internal PI1 Pearson Correlation 1 1.000** 1.000** 1.000** .846** .657** .846** .962**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI2 Pearson Correlation 1.000** 1 1.000** 1.000** .846** .657** .846** .962** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI3 Pearson Correlation 1.000** 1.000** 1 1.000** .846** .657** .846** .962** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI4 Pearson Correlation 1.000** 1.000** 1.000** 1 .846** .657** .846** .962** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI5 Pearson Correlation .846** .846** .846** .846** 1 .777** 1.000** .946** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI6 Pearson Correlation .657** .657** .657** .657** .777** 1 .777** .809** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI7 Pearson Correlation .846** .846** .846** .846** 1.000** .777** 1 .946** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 Pengendalian Internal Pearson Correlation .962** .962** .962** .962** .946** .809** .946** 1 Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25
Variabel Komite Audit Correlations
Correlations
KA1 KA2 KA3 KA4 KA5 KA6 Komite Audit KA1 Pearson Correlation 1 .846** .846** .700** .873** .846** .947**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25
KA2 Pearson Correlation .846** 1 1.000** .592** .739** 1.000** .942** Sig. (2-tailed) .000 .000 .002 .000 .000 .000
N 25 25 25 25 25 25 25
KA3 Pearson Correlation .846** 1.000** 1 .592** .739** 1.000** .942** Sig. (2-tailed) .000 .000 .002 .000 .000 .000
N 25 25 25 25 25 25 25
KA4 Pearson Correlation .700** .592** .592** 1 .579** .592** .773** Sig. (2-tailed) .000 .002 .002 .002 .002 .000
N 25 25 25 25 25 25 25
KA5 Pearson Correlation .873** .739** .739** .579** 1 .739** .868** Sig. (2-tailed) .000 .000 .000 .002 .000 .000
N 25 25 25 25 25 25 25
KA6 Pearson Correlation .846** 1.000** 1.000** .592** .739** 1 .942** Sig. (2-tailed) .000 .000 .000 .002 .000 .000
N 25 25 25 25 25 25 25
Komite Audit Pearson Correlation .947** .942** .942** .773** .868** .942** 1 Sig. (2-tailed) .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25
Variabel Good Cooperate Governance Correlations Correlations GCG1 GCG2 GCG3 GCG4 GCG5 GCG6 GCG7 GCG8 GCG9 GCG10 GCG11 GCG12 GCG13 GCG14 GCG15 Good Cooperate Governance GCG1 Pearson Correlation 1 .657** .657** .561** .275 .890** .421* .657** .421* .657** .521** .657** .781** .777** .657** .762** Sig. (2-tailed) .000 .000 .004 .183 .000 .036 .000 .036 .000 .008 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG2 Pearson Correlation .657** 1 1.000** .657** .592** .739** .739** 1.000** .739** 1.000** .846** 1.000** .657** .846** 1.000** .973** Sig. (2-tailed) .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG3 Pearson Correlation .657** 1.000** 1 .657** .592** .739** .739** 1.000** .739** 1.000** .846** 1.000** .657** .846** 1.000** .973** Sig. (2-tailed) .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG4 Pearson Correlation .561** .657** .657** 1 .275 .421* .421* .657** .656** .657** .521** .657** .781** .777** .657** .742** Sig. (2-tailed) .004 .000 .000 .183 .036 .036 .000 .000 .000 .008 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG5 Pearson Correlation .275 .592** .592** .275 1 .356 .579** .592** .356 .592** .457* .592** .275 .457* .592** .599** Sig. (2-tailed) .183 .002 .002 .183 .080 .002 .002 .080 .002 .022 .002 .183 .022 .002 .002 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG6 Pearson Correlation .890** .739** .739** .421* .356 1 .500* .739** .500* .739** .600** .739** .656** .600** .739** .785** Sig. (2-tailed) .000 .000 .000 .036 .080 .011 .000 .011 .000 .002 .000 .000 .002 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG7 Pearson Correlation .421* .739** .739** .421* .579** .500* 1 .739** .500* .739** .600** .739** .421* .600** .739** .742** Sig. (2-tailed) .036 .000 .000 .036 .002 .011 .000 .011 .000 .002 .000 .036 .002 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG8 Pearson Correlation .657** 1.000** 1.000** .657** .592** .739** .739** 1 .739** 1.000** .846** 1.000** .657** .846** 1.000** .973** Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG9 Pearson Correlation .421* .739** .739** .656** .356 .500* .500* .739** 1 .739** .873** .739** .421* .600** .739** .763** Sig. (2-tailed) .036 .000 .000 .000 .080 .011 .011 .000 .000 .000 .000 .036 .002 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG10 Pearson Correlation .657** 1.000** 1.000** .657** .592** .739** .739** 1.000** .739** 1 .846** 1.000** .657** .846** 1.000** .973** Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG11 Pearson Correlation .521** .846** .846** .521** .457* .600** .600** .846** .873** .846** 1 .846** .521** .702** .846** .848** Sig. (2-tailed) .008 .000 .000 .008 .022 .002 .002 .000 .000 .000 .000 .008 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG12 Pearson Correlation .657** 1.000** 1.000** .657** .592** .739** .739** 1.000** .739** 1.000** .846** 1 .657** .846** 1.000** .973** Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG13 Pearson Correlation .781** .657** .657** .781** .275 .656** .421* .657** .421* .657** .521** .657** 1 .777** .657** .762** Sig. (2-tailed) .000 .000 .000 .000 .183 .000 .036 .000 .036 .000 .008 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG14 Pearson Correlation .777** .846** .846** .777** .457* .600** .600** .846** .600** .846** .702** .846** .777** 1 .846** .894** Sig. (2-tailed) .000 .000 .000 .000 .022 .002 .002 .000 .002 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 GCG15 Pearson Correlation .657** 1.000** 1.000** .657** .592** .739** .739** 1.000** .739** 1.000** .846** 1.000** .657** .846** 1 .973** Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 Good Cooperate Governance Pearson Correlation .762** .973** .973** .742** .599** .785** .742** .973** .763** .973** .848** .973** .762** .894** .973** 1 Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Lampiran 7: Hasil Uji Reliabilitas Variabel Audit Internal
Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.952 11
Variabel Pengendalian Internal Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
Variabel Komite Audit Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.946 6
Variabel Good Cooperate Governance Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
Lampiran 8: Statistik Deskriptif
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Audit Internal 25 44.00 55.00 52.8400 3.50809
Pengendalian Internal 25 28.00 35.00 33.9600 2.33595
Komite Audit 25 24.00 30.00 29.0000 2.00000
Good Cooperate Governance 25 60.00 75.00 72.3600 4.78609
Lampiran 9: Uji Asumsi Klasik Hasil Uji Normalitas
Npar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 25
Normal Parametersa,,b Mean .0000000
Std. Deviation 1.07288697
Most Extreme Differences Absolute .146
Positive .091
Negative -.146
Kolmogorov-Smirnov Z .729
Asymp. Sig. (2-tailed) .662
a. Test distribution is Normal. b. Calculated from data.
Hasil Uji Multikolinearitas Regression
Variables Entered/Removed
Model Variables Entered
Variables Removed Method 1 Komite Audit, Audit Internal, Pengendalian Internala . Enter
a. All requested variables entered.
Coefficientsa Model Collinearity Statistics Tolerance VIF 1 Audit Internal .115 8.718 Pengendalian Internal .124 8.062 Komite Audit .149 6.709
Hasil Uji Heteroskedastisitas Regression Variables Entered/Removed Model Variables Entered Variables Removed Method 1 Komite Audit, Pengendalian Internal, Audit Internala . Enter
a. All requested variables entered.
Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .234a .055 -.081 .70953
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .610 3 .203 .404 .752a
Residual 10.572 21 .503
Total 11.182 24
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal b. Dependent Variable: Abs_res
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -1.066 2.208 -.483 .634 Audit Internal -.019 .122 -.097 -.156 .878 Pengendalian Internal -.039 .176 -.135 -.224 .825 Komite Audit .145 .188 .426 .775 .447
Lampiran 10: Output Regresi Regression Variables Entered/Removed Model Variables Entered Variables Removed Method 1 Komite Audit, Pengendalian Internal, Audit Internala . Enter
a. All requested variables entered.
Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .975a .950 .943 1.14696
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 522.134 3 174.045 132.300 .000a
Residual 27.626 21 1.316
Total 549.760 24
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal b. Dependent Variable: Good Cooperate Governance
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 2.718 3.570 .761 .455 Audit Internal .176 .197 .129 .894 .381 Pengendalian Internal .410 .285 .200 1.440 .165 Komite Audit 1.601 .303 .669 5.279 .000
