• Tidak ada hasil yang ditemukan

Pengaruh Penerapan Kode Etik Dan Penggunaan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Audit Oleh Auditor BPK RI Perwakilan Provinsi Sumatera Utara

N/A
N/A
Protected

Academic year: 2017

Membagikan "Pengaruh Penerapan Kode Etik Dan Penggunaan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Audit Oleh Auditor BPK RI Perwakilan Provinsi Sumatera Utara"

Copied!
46
0
0

Teks penuh

(1)

Lampiran 1. Permohonan Pengisian Kuesioner

Medan, …… Mei 2012

Perihal

:

Permohonan Pengisian Kuesioner

Kepada Yth.

Auditor BPK - RI

Perwakilan Provinsi Sumatera Utara

di-

Tempat

Dengan hormat

Yang bertanda tangan dibawah ini

N a m a

:

Tohirin

Mahasiswa

:

Sekolah Pascasarjana Program Studi Ilmu

Akuntansi Sekolah Pascasarjana Universitas

Sumatera Utara Medan

N I M

:

107017067/Akt

Pekerjaan

:

Auditor BPK RI Perwakilan Provinsi

Sumatera Utara

(2)

Adapun kuesioner dalam permohonan ini, dimaksudkan semata – mata

untuk kepentingan penelitian saja, tidak dipublikasi, bukan merupakan

dasar penilaian, dan semua respon yang Bapak/Ibu berikan dijamin

kerahasiaannya.

Demikian permohonan ini disampakan, atas kesediaannya diucapkan

terima kasih.

Hormat saya

Pemohon,

Tohirin

DAFTAR PERTANYAAN PENGARUH PENERAPAN KODE ETIK DAN

PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK)

TERHADAP EFEKTIVITAS AUDIT OLEH AUDITOR BPK RI

PERWAKILAN PROVINSI SUMATERA UTARA

I.

IDENTITAS RESPONDEN

A. Nama Responden : __________________________

B. Jenis Kelamin

(3)

C. Umur :

20 – 30 Tahun

31 – 40 Tahun

41 – 50 Tahun

51 – 60 Tahun

D. Pendidikan :

Sarjana Muda (D3)

Sarjana (S1)

Pasca Sarjana (S2)

E. Masa Kerja :

5 Tahun

6 – 10 Tahun

11 – 15 Tahun

16 – 20 Tahun

> 20 Tahun

F. Peran :

ATY

ATS

KTY

KTS

PT/PJ

II.

PETUNJUK PENGISIAN KUESIONER

(4)

2.

Bacalah pernyataan dalam kuesioner ini secara teliti dan berikan tanda (

√) pada

salah satu alternatif jawaban yang menurut Bapak/Ibu sesuai keadaan yang

Bapak/Ibu alami.

3.

Bapak/Ibu diberikan lima alternatif pilihan jawaban berskala 1 s.d. 5 dengan

ketentuan sebagai berikut:

Uraian

Skala

STS

: Sangat Tidak Setuju

1

TS

: Tidak Setuju

2

KS

: Kurang Setuju

3

S

: Setuju

4

SS

: Sangat Setuju

5

(5)

Lampiran 4. Hasil Uji Validitas Instrumen Kuesioner Penelitian

4.1. Hasil Uji Validitas Instrumen Kuesioner Efektivitas Audit (Y)

Correlations

Indikator1Y Indikator2Y Indikator 3Y Efektivitas Audit

Indikator1Y Pearson Correlation 1 .415* .401* .799**

Sig. (2-tailed) .023 .028 .000

N 30 30 30 30

Indikator2Y Pearson Correlation .415* 1 .391* .756**

Sig. (2-tailed) .023 .033 .000

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

(6)

4.2. Hasil Uji Validitas Instrumen Kuesioner Independensi (X1)

Correlations

Indikator1X1 Indikator2X1 Indikator3X1 Indikator4X1

Indikator1X1 Pearson Correlation 1 .543** .286 .318

Sig. (2-tailed) .002 .125 .087

N 30 30 30 30

Indikator2X1 Pearson Correlation .543** 1 .196 .473**

Sig. (2-tailed) .002 .298 .008

N 30 30 30 30

Indikator3X1 Pearson Correlation .286 .196 1 .338

Sig. (2-tailed) .125 .298 .068

N 30 30 30 30

Indikator4X1 Pearson Correlation .318 .473** .338 1

Sig. (2-tailed) .087 .008 .068

N 30 30 30 30

Indikator5X1 Pearson Correlation .252 .399* .369* .294

Sig. (2-tailed) .180 .029 .045 .114

N 30 30 30 30

Indikator6X1 Pearson Correlation .383* .171 .542** .227

Sig. (2-tailed) .037 .366 .002 .227

N 30 30 30 30

Indikator7X1 Pearson Correlation .528** .455* .325 .456*

Sig. (2-tailed) .003 .011 .080 .011

(7)

Indikator8X1 Pearson Correlation .508** .551** .402* .185

Sig. (2-tailed) .004 .002 .028 .329

N 30 30 30 30

Indikator9X1 Pearson Correlation .468** .423* .286 .604**

Sig. (2-tailed) .009 .020 .126 .000

N 30 30 30 30

Indikator10X1 Pearson Correlation .606** .655** .108 .274

Sig. (2-tailed) .000 .000 .568 .143

N 30 30 30 30

Independensi Pearson Correlation .729** .731** .556** .628**

Sig. (2-tailed) .000 .000 .001 .000

N 30 30 30 30

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

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

Correlations

Indikator5X1 Indikator6X1 Indikator7X1 Indikator8X1

Indikator1X1 Pearson Correlation .252 .383* .528** .508**

Sig. (2-tailed) .180 .037 .003 .004

N 30 30 30 30

Indikator2X1 Pearson Correlation .399* .171 .455* .551**

Sig. (2-tailed) .029 .366 .011 .002

(8)

Indikator3X1 Pearson Correlation .369* .542** .325 .402*

Sig. (2-tailed) .045 .002 .080 .028

N 30 30 30 30

Indikator4X1 Pearson Correlation .294 .227 .456* .185

Sig. (2-tailed) .114 .227 .011 .329

N 30 30 30 30

Indikator5X1 Pearson Correlation 1 .318 .394* .518**

Sig. (2-tailed) .087 .031 .003

N 30 30 30 30

Indikator6X1 Pearson Correlation .318 1 .419* .199

Sig. (2-tailed) .087 .021 .291

N 30 30 30 30

Indikator7X1 Pearson Correlation .394* .419* 1 .382*

Sig. (2-tailed) .031 .021 .037

N 30 30 30 30

Indikator8X1 Pearson Correlation .518** .199 .382* 1

Sig. (2-tailed) .003 .291 .037

N 30 30 30 30

Indikator9X1 Pearson Correlation .572** .322 .388* .394*

Sig. (2-tailed) .001 .082 .034 .031

N 30 30 30 30

Indikator10X1 Pearson Correlation .478** .180 .522** .339

Sig. (2-tailed) .008 .341 .003 .067

N 30 30 30 30

(9)

Sig. (2-tailed) .000 .002 .000 .000

N 30 30 30 30

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

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

Correlations

Indikator9X1 Indikator10X1 Independensi

Indikator1X1 Pearson Correlation .468** .606** .729**

Sig. (2-tailed) .009 .000 .000

N 30 30 30

Indikator2X1 Pearson Correlation .423* .655** .731**

Sig. (2-tailed) .020 .000 .000

N 30 30 30

Indikator3X1 Pearson Correlation .286 .108 .556**

Sig. (2-tailed) .126 .568 .001

N 30 30 30

Indikator4X1 Pearson Correlation .604** .274 .628**

Sig. (2-tailed) .000 .143 .000

N 30 30 30

Indikator5X1 Pearson Correlation .572** .478** .684**

(10)

N 30 30 30

Indikator6X1 Pearson Correlation .322 .180 .550**

Sig. (2-tailed) .082 .341 .002

N 30 30 30

Indikator7X1 Pearson Correlation .388* .522** .731**

Sig. (2-tailed) .034 .003 .000

N 30 30 30

Indikator8X1 Pearson Correlation .394* .339 .658**

Sig. (2-tailed) .031 .067 .000

N 30 30 30

Indikator9X1 Pearson Correlation 1 .472** .742**

Sig. (2-tailed) .008 .000

N 30 30 30

Indikator10X1 Pearson Correlation .472** 1 .700**

Sig. (2-tailed) .008 .000

N 30 30 30

Independensi Pearson Correlation .742** .700** 1

Sig. (2-tailed) .000 .000

N 30 30 30

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

(11)

4.3. Hasil Uji Validitas Instrumen Kuesioner Integritas (X2)

Correlations

Indikator1X2 Indikator2X2 Indikator3X2 Indikator4X2

Indikator1X2 Pearson Correlation 1 .482** .611** .207

Sig. (2-tailed) .007 .000 .272

N 30 30 30 30

Indikator2X2 Pearson Correlation .482** 1 .397* .061

Sig. (2-tailed) .007 .030 .750

N 30 30 30 30

Indikator3X2 Pearson Correlation .611** .397* 1 .408*

Sig. (2-tailed) .000 .030 .025

N 30 30 30 30

Indikator4X2 Pearson Correlation .207 .061 .408* 1

Sig. (2-tailed) .272 .750 .025

N 30 30 30 30

Indikator5X2 Pearson Correlation -.010 .412* .133 .270

Sig. (2-tailed) .959 .024 .484 .149

N 30 30 30 30

Indikator6X2 Pearson Correlation .602** .337 .471** .302

Sig. (2-tailed) .000 .069 .009 .104

N 30 30 30 30

Indikator7X2 Pearson Correlation .741** .594** .611** .112

(12)

N 30 30 30 30

Integritas Pearson Correlation .814** .704** .774** .463*

Sig. (2-tailed) .000 .000 .000 .010

N 30 30 30 30

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

(13)

Correlations

Indikator5X2 Indikator6X2 Indikator7X2 Integritas

Indikator1X2 Pearson Correlation -.010 .602** .741** .814**

Sig. (2-tailed) .959 .000 .000 .000

N 30 30 30 30

Indikator2X2 Pearson Correlation .412* .337 .594** .704**

Sig. (2-tailed) .024 .069 .001 .000

N 30 30 30 30

Indikator3X2 Pearson Correlation .133 .471** .611** .774**

Sig. (2-tailed) .484 .009 .000 .000

N 30 30 30 30

Indikator4X2 Pearson Correlation .270 .302 .112 .463*

Sig. (2-tailed) .149 .104 .556 .010

N 30 30 30 30

Indikator5X2 Pearson Correlation 1 .088 .142 .366*

Sig. (2-tailed) .645 .453 .047

N 30 30 30 30

Indikator6X2 Pearson Correlation .088 1 .483** .725**

Sig. (2-tailed) .645 .007 .000

N 30 30 30 30

Indikator7X2 Pearson Correlation .142 .483** 1 .817**

Sig. (2-tailed) .453 .007 .000

N 30 30 30 30

(14)

Sig. (2-tailed) .047 .000 .000

N 30 30 30 30

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

(15)

4.4. Hasil Uji Validitas Instrumen Kuesioner Profesionalisme (X3)

Correlations

Indikator1X3 Indikator2X3 Indikator3X3 Indikator4X3

Indikator1X3 Pearson Correlation 1 .320 .321 .609**

Sig. (2-tailed) .085 .084 .000

N 30 30 30 30

Indikator2X3 Pearson Correlation .320 1 .337 .587**

Sig. (2-tailed) .085 .068 .001

N 30 30 30 30

Indikator3X3 Pearson Correlation .321 .337 1 .357

Sig. (2-tailed) .084 .068 .053

N 30 30 30 30

Indikator4X3 Pearson Correlation .609** .587** .357 1

Sig. (2-tailed) .000 .001 .053

N 30 30 30 30

Indikator5X3 Pearson Correlation .381* .160 .498** .081

Sig. (2-tailed) .038 .399 .005 .671

N 30 30 30 30

Profesionalisme Pearson Correlation .752** .687** .716** .746**

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

N 30 30 30 30

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

(16)

Correlations

Indikator5X3 Profesionalisme

Indikator1X3 Pearson Correlation .381* .752**

Sig. (2-tailed) .038 .000

N 30 30

Indikator2X3 Pearson Correlation .160 .687**

Sig. (2-tailed) .399 .000

N 30 30

Indikator3X3 Pearson Correlation .498** .716**

Sig. (2-tailed) .005 .000

N 30 30

Indikator4X3 Pearson Correlation .081 .746**

Sig. (2-tailed) .671 .000

N 30 30

Indikator5X3 Pearson Correlation 1 .605**

Sig. (2-tailed) .000

N 30 30

Profesionalisme Pearson Correlation .605** 1

Sig. (2-tailed) .000

N 30 30

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

(17)

4.5. Hasil Uji Validitas Instrumen Kuesioner Computer Attitude (X4)

Correlations

Indikator1X4 Indikator2X4 Indikator3X4

Indikator1X4 Pearson Correlation 1 .345 .463**

Sig. (2-tailed) .062 .010

N 30 30 30

Indikator2X4 Pearson Correlation .345 1 .538**

Sig. (2-tailed) .062 .002

N 30 30 30

Indikator3X4 Pearson Correlation .463** .538** 1

Sig. (2-tailed) .010 .002

N 30 30 30

Indikator4X4 Pearson Correlation .702** .307 .469**

Sig. (2-tailed) .000 .099 .009

N 30 30 30

Compter Attitude Pearson Correlation .819** .681** .805**

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

N 30 30 30

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

Correlations

Indikator4X4

Compter Attitude

(18)

Sig. (2-tailed) .000 .000

N 30 30

Indikator2X4 Pearson Correlation .307 .681**

Sig. (2-tailed) .099 .000

N 30 30

Indikator3X4 Pearson Correlation .469** .805**

Sig. (2-tailed) .009 .000

N 30 30

Indikator4X4 Pearson Correlation 1 .799**

Sig. (2-tailed) .000

N 30 30

Compter Attitude Pearson Correlation .799** 1

Sig. (2-tailed) .000

N 30 30

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

4.6. Hasil Uji Validitas Instrumen Kuesioner Computer Trainning (X5)

Correlations

Indikator5X1 Indikator5X2 Indikator5X3

Indikator5X1 Pearson Correlation 1 .343 .335

Sig. (2-tailed) .064 .070

N 30 30 30

Indikator5X2 Pearson Correlation .343 1 .452*

(19)

N 30 30 30

Indikator5X3 Pearson Correlation .335 .452* 1

Sig. (2-tailed) .070 .012

N 30 30 30

Indikator5X4 Pearson Correlation .281 .355 .335

Sig. (2-tailed) .132 .054 .070

N 30 30 30

Computer Trainning Pearson Correlation .641** .776** .755**

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

N 30 30 30

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

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

Correlations

Indikator5X4

Computer Trainning

Indikator5X1 Pearson Correlation .281 .641**

Sig. (2-tailed) .132 .000

N 30 30

Indikator5X2 Pearson Correlation .355 .776**

Sig. (2-tailed) .054 .000

N 30 30

Indikator5X3 Pearson Correlation .335 .755**

Sig. (2-tailed) .070 .000

N 30 30

(20)

Sig. (2-tailed) .000

N 30 30

Computer Trainning Pearson Correlation .687** 1

Sig. (2-tailed) .000

N 30 30

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

Lampiran 5. Hasil Uji Reliabilitas Instrumen Kuesioner Penelitian

5.1. Hasil Uji Reliabilitas Instrumen Kuesioner Efektivitas Audit (Y)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

.667 3

(21)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

.866 10

5.3. Hasil Uji Reliabilitas Instrumen Kuesioner Integritas (X2)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

(22)

5.4. Hasil Uji Reliabilitas Instrumen Kuesioner Profesionalisme (X3)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

.742 5

5.5. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Attitude (X4)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

(23)

Reliability Statistics

Cronbach's

Alpha N of Items

(24)

5.6. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Trainning (X5)

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

(25)

Lampiran 7. Output SPSS Analisis Deskriptif Distribusi Frekuensi

7.1. Hasil Analisis Deskriptif Variabel Efektivitas Audit (Y)

Statistics

Indikator1Y Indikator2Y Indikator 3Y

N Valid 72 72 72

Missing 0 0 0

Mean 3.6111 3.9861 3.8889

Std. Deviation .92775 .86388 .77923

Minimum 2.00 2.00 2.00

Maximum 5.00 5.00 5.00

Frequency Table

Indikator1Y

Frequency Percent Valid Percent

(26)

Indikator2Y

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

7.2. Hasil Analisis Deskriptif Variabel Independensi (X1)

Statistics

Indikator1X1 Indikator2X1 Indikator3X1 Indikator4X1 Indikator5X1

N Valid 72 72 72 72 72

Missing 0 0 0 0 0

(27)

Std. Deviation .91373 .86659 .84429 .93688 .85945

Minimum 2.00 2.00 2.00 2.00 2.00

Maximum 5.00 5.00 5.00 5.00 5.00

Statistics

Indikator6X1 Indikator7X1 Indikator8X1 Indikator9X1 Indikator10X1

N Valid 72 72 72 72 72

Frequency Table

Indikator1X1

Frequency Percent Valid Percent

(28)

Indikator2X1

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(29)

Indikator4X1

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(30)

Indikator7X1

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(31)

Indikator10X1

Frequency Percent Valid Percent

Cumulative

7.3. Hasil Analisis Deskriptif Variabel Integritas (X2)

Statistics

Indikator1X2 Indikator2X2 Indikator3X2 Indikator4X2 Indikator5X2

N Valid 72 72 72 72 72

Missing 0 0 0 0 0

Mean 3.7917 3.6944 3.8889 3.8472 3.9306

Std. Deviation 1.09978 1.06993 .92775 .85018 .73784

Minimum 2.00 2.00 2.00 2.00 3.00

Maximum 5.00 5.00 5.00 5.00 5.00

(32)

Indikator6X2 Indikator7X2

N Valid 72 72

Missing 0 0

Mean 3.7639 3.7361

Std. Deviation 1.02769 1.10049

Minimum 2.00 2.00

Maximum 5.00 5.00

Frequency Table

Indikator1X2

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative Percent

Valid Tidak Setuju 12 16.7 16.7 16.7

(33)

Setuju 20 27.8 27.8 70.8

Sangat Setuju 21 29.2 29.2 100.0

Total 72 100.0 100.0

Indikator3X2

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(34)

Frequency Percent Valid Percent

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(35)

7.4. Hasil Analisis Deskriptif Variabel Profesionalisme (X3)

Statistics

Indikator1X3 Indikator2X3 Indikator3X3 Indikator4X3 Indikator5X3

N Valid 72 72 72 72 72

Missing 0 0 0 0 0

Mean 3.5417 3.6667 3.6250 3.6528 3.5972

Std. Deviation 1.36286 1.35314 1.34727 1.32325 1.46950

Minimum 1.00 1.00 1.00 1.00 1.00

Maximum 5.00 5.00 5.00 5.00 5.00

Frequency Table

Indikator1X3

Frequency Percent Valid Percent

(36)

Indikator1X3

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative Percent

Valid Sangat Tidak Setuju 8 11.1 11.1 11.1

Tidak Setuju 8 11.1 11.1 22.2

(37)

Setuju 21 29.2 29.2 66.7

Sangat Setuju 24 33.3 33.3 100.0

Total 72 100.0 100.0

Indikator4X3

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

(38)

Statistics

Indikator1X4 Indikator2X4 Indikator3X4 Indikator4X4

N Valid 72 72 72 72

Missing 0 0 0 0

Mean 3.3611 3.3750 3.5139 3.2917

Std. Deviation 1.35632 1.21537 1.38394 1.22690

Minimum 1.00 1.00 1.00 1.00

Maximum 5.00 5.00 5.00 5.00

Frequency Table

Indikator1X4

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative Percent

Valid Sangat Tidak Setuju 6 8.3 8.3 8.3

(39)

Kurang Setuju 14 19.4 19.4 45.8

Setuju 26 36.1 36.1 81.9

Sangat Setuju 13 18.1 18.1 100.0

Total 72 100.0 100.0

Indikator3X4

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative

(40)

Statistics

Indikator5X1 Indikator5X2 Indikator5X3 Indikator5X4

N Valid 72 72 72 72

Missing 0 0 0 0

Mean 2.6389 2.7639 2.8194 2.6667

Std. Deviation 1.37693 1.46790 1.54123 1.42414

Minimum 1.00 1.00 1.00 1.00

Maximum 5.00 5.00 5.00 5.00

Indikator5X1

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

Cumulative Percent

Valid Sangat Tidak Setuju 19 26.4 26.4 26.4

(41)

Kurang Setuju 11 15.3 15.3 65.3

Setuju 12 16.7 16.7 81.9

Sangat Setuju 13 18.1 18.1 100.0

Total 72 100.0 100.0

Indikator5X3

Frequency Percent Valid Percent

Cumulative

Frequency Percent Valid Percent

(42)

Lampiran 10. Hasil Uji Kolmogrov – Smirnov

One-Sample Kolmogorov-Smirnov Test

AbsUt

N 72

Normal Parametersa,,b Mean .3362

Std. Deviation .26194

Most Extreme Differences Absolute .139

Positive .139

Negative -.103

Kolmogorov-Smirnov Z 1.182

Asymp. Sig. (2-tailed) .122

a. Test distribution is Normal.

b. Calculated from data.

Lampiran 11. Hasil Uji Glejser

Variables Entered/Removed

Model

Variables Entered

Variables

Removed Method

1 Computer Trainning , Independensi , Profesionalisme , Computer Attitude , Integritas a

. Enter

(43)

Coefficientsa

Model

Unstandardized Coefficients

Standardized

a. Dependent Variable: AbsUt

Lampiran 12. Hasil Analisis Regresi Linier Berganda

Variables Entered/Removed

Model Variables Entered

Variables

Removed Method

1 Computer Trainning , Independensi , Profesionalisme , Computer Attitude , Integritas a

. Enter

(44)

Model Summaryb

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

1 .973a .946 .942 .44400

a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer Attitude , Integritas

b. Dependent Variable: Efektivitas Audit

Model Summaryb

Model

Change Statistics

R Square

Change F Change df1 df2 Sig. F Change

1 .946 230.165 5 66 .000

b. Dependent Variable: Efektivitas Audit

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 226.864 5 45.373 230.165 .000a

Residual 13.011 66 .197

Total 239.875 71

a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer Attitude , Integritas

b. Dependent Variable: Efektivitas Audit

Coefficientsa

Model Unstandardized Coefficients

(45)

B Std. Error Beta t Sig.

a. Dependent Variable: Efektivitas Audit

Coefficientsa

Model

95.0% Confidence Interval for B Correlations

Lower Bound Upper Bound Zero-order Partial Part

1 (Constant) -3.447 -1.714

(46)

Coefficientsa

Model

Collinearity Statistics

Tolerance VIF

1 Independensi .627 1.595

Integritas .621 1.609

Profesionalisme .948 1.055

Computer Attitude .953 1.049

Computer Trainning .984 1.017

Referensi

Dokumen terkait

Pengaruh Program CSR ‘Bank Sampah’ terhadap Corporate Image PT PLN bagi Nasabah Bank Sampah Surabaya adalah benar adanya dan merupakan hasil karya saya sendiri.. Segala kutipan

Tari Abuang di Desa Pakraman Tenganan Pengringsingan bersifat sakral dan memiliki fungsi ekspresif yang merupakan bagian dari curahan hati masyarakat secara

Dalam penelitian ini ditemukan empat tema, antara lain pengenalan menyusui sejak dini untuk bayi BBLR, pemberian MPASI dini sebagai alternatif dalam meng- atasi kesulitan

In particular, computer searches up to that point eliminated 299 of the 478 remaining codes... Table 4 of [2], Bilous also gave estimates on the size of the search space for 32 of

Meskipun demikian, pada dasarnya semua menyadari bahwa Pancasila memuat sejumlah nilai dasar (sistem nilai universal) yang melandasi HAM dan tidak dapat dipisahkan

Menyatakan Pasal 26 ayat (2) huruf f beserta Penjelasan Undang-Undang Nomor 39 Tahun 2004 tentang Penempatan dan Perlindungan Tenaga Kerja Indonesia di Luar Negeri

Setelah menganalisa perubahan dan perbandingan ketiga rasio likuiditas dari laporan keuangan dua perusahaan PT Alam Sutera Realty Tbk dan PT Bukit Serpong Damai

Dalam hal ini saya melihat bahwa peran pendidikan khususnya di daerah cicalengka, kabupaten bandung, tepatnya di cicalengka memang menjadi sorotan khusus dimana disana