Analisis Pengaruh Persepsi Pentingnya Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, Preferensi Risiko dan Pertimbangan Etis Terhadap Pengambilan Keputusan Etis Oleh Konsultan Pajak (Studi Empiris Pada Konsultan Pajak Terdaftar di Wilayah Jakarta)

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(1)Hak cipta dan penggunaan kembali: Lisensi ini mengizinkan setiap orang untuk menggubah, memperbaiki, dan membuat ciptaan turunan bukan untuk kepentingan komersial, selama anda mencantumkan nama penulis dan melisensikan ciptaan turunan dengan syarat yang serupa dengan ciptaan asli. Copyright and reuse: This license lets you remix, tweak, and build upon work non-commercially, as long as you credit the origin creator and license it on your new creations under the identical terms.. Team project ©2017 Dony Pratidana S. Hum | Bima Agus Setyawan S. IIP.

(2) DAFTAR LAMPIRAN Lampiran 1. : Kuesioner Penelitian. Lampiran 2. : Rekapitulasi Data Hasil Kuesioner dan Identitas Responden. Lampiran 3. : Hasil Uji Statistik Deskriptif. Lampiran 4. : Hasil Uji Validitas. Lampiran 5. : Hasil Uji Reliabilitas. Lampiran 6. : Hasil Uji Normalitas. Lampiran 7. : Hasil Uji Asumsi Klasik. Lampiran 8. : Hasil Uji Hipotesis. Lampiran 9. : Tabel F (Signifikan 0,05). Lampiran 10. : Surat Keterangan Penyebaran Kuesioner. Lampiran 11. : Formulir Konsultasi Skripsi. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(3) LAMPIRAN 1 Kuesioner Penelitian. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(4) Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.






(10) LAMPIRAN 2 Rekapitulasi Data Hasil Kuesioner dan Identitas Responden. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.










(20) LAMPIRAN 3 Hasil Uji Statistik Deskriptif. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(21) Descriptive Statistics N. Range. Minimum. Maximum. Mean. Std. Deviation. PKE. 118. 5. 10. 15. 13,74. 1,317. PPETJS. 118. 4. 11. 15. 13,74. 1,215. SM. 118. 7. 3. 10. 4,94. 1,521. PR. 118. 17. 2. 19. 9,10. 2,744. PE. 118. 5. 10. 15. 13,39. 1,334. Valid N (listwise). 118. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(22) LAMPIRAN 4 Hasil Uji Validitas. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(23) HASIL UJI VALIDITAS PENGAMBILAN KEPUTUSAN ETIS Correlations Y.1 Y.1. Pearson Correlation. Y.2 1. Y.2. Y.3. PKE. Pearson Correlation. PKE. ,517**. ,516**. ,830**. ,000. ,000. ,000. 118. 118. 118. 118. ,517**. 1. ,453**. ,795**. ,000. ,000. Sig. (2-tailed) N. Y.3. Sig. (2-tailed). ,000. N. 118. 118. 118. 118. ,516**. ,453**. 1. ,818**. Sig. (2-tailed). ,000. ,000. N. 118. 118. 118. 118. ,830**. ,795**. ,818**. 1. Sig. (2-tailed). ,000. ,000. ,000. N. 118. 118. 118. Pearson Correlation. Pearson Correlation. ,000. 118. **. Correlation is significant at the 0.01 level (2-tailed).. HASIL UJI VALIDITAS PERSEPSI PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL Correlations X1.1 X1.1. X1.2. Pearson Correlation. 1. X1.2. X1.3. PPETJS. Pearson Correlation. PPETJS. ,342**. ,745**. ,000. ,000. ,000. 118. 118. 118. 118. ,457**. 1. ,519**. ,841**. ,000. ,000. Sig. (2-tailed) N. X1.3. ,457**. Sig. (2-tailed). ,000. N. 118. 118. 118. 118. ,342**. ,519**. 1. ,787**. Sig. (2-tailed). ,000. ,000. N. 118. 118. 118. 118. ,745**. ,841**. ,787**. 1. Sig. (2-tailed). ,000. ,000. ,000. N. 118. 118. 118. Pearson Correlation. Pearson Correlation. **. Correlation is significant at the 0.01 level (2-tailed).. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. ,000. 118.

(24) HASIL UJI VALIDITAS SIFAT MACHIAVELLIAN Correlations X2.1 X2.1. X2.2. Pearson Correlation. 1. X2.2. Pearson Correlation. X2.3. ,360**. ,746**. ,000. ,000. ,000. 118. 118. 118. 118. ,457**. 1. ,634**. ,864**. ,000. ,000. Sig. (2-tailed). ,000. N. 118. 118. 118. 118. ,360**. ,634**. 1. ,820**. Sig. (2-tailed). ,000. ,000. N. 118. 118. 118. 118. ,746**. ,864**. ,820**. 1. Sig. (2-tailed). ,000. ,000. ,000. N. 118. 118. 118. Pearson Correlation. SM. SM. ,457**. Sig. (2-tailed) N. X2.3. Pearson Correlation. ,000. 118. **. Correlation is significant at the 0.01 level (2-tailed).. HASIL UJI VALIDITAS PREFERENSI RISIKO Correlations X3.1 X3.1. Pearson Correlation. X3.2 1. X3.2. X3.3. X3.4. Pearson Correlation. X3.4 ,389**. ,430**. ,728**. ,000. ,001. ,000. ,000. ,000. 118. 118. 118. 118. 118. 118. ,537**. 1. ,202*. ,276**. ,236*. ,621**. ,029. ,002. ,010. ,000. 118. 118. 118. 118. 1. ,380**. ,188*. ,566**. ,000. ,042. ,000. 118. 118. 118. 1. ,478**. ,686**. ,000. ,000. 118. 118. ,000. N. 118. 118. ,294**. ,202*. Sig. (2-tailed). ,001. ,029. N. 118. 118. 118. ,389**. ,276**. ,380**. Sig. (2-tailed). ,000. ,002. ,000. N. 118. 118. 118. Pearson Correlation. PR. ,294**. Sig. (2-tailed) Pearson Correlation. X3.5. ,537**. Sig. (2-tailed) N. X3.3. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. 118.

(25) X3.5. PR. Pearson Correlation. ,430**. ,236*. ,188*. ,478**. Sig. (2-tailed). ,000. ,010. ,042. ,000. N. 118. 118. 118. 118. 118. 118. ,728**. ,621**. ,566**. ,686**. ,641**. 1. Sig. (2-tailed). ,000. ,000. ,000. ,000. ,000. N. 118. 118. 118. 118. 118. Pearson Correlation. 1. ,641** ,000. 118. **. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).. HASIL UJI VALIDITAS PERTIMBANGAN ETIS Correlations X4.1 X4.1. X4.2. Pearson Correlation. 1. X4.2. X4.3. PE. Pearson Correlation. PE. ,524**. ,401**. ,786**. ,000. ,000. ,000. 118. 118. 118. 118. ,524**. 1. ,487**. ,820**. ,000. ,000. Sig. (2-tailed) N. X4.3. Sig. (2-tailed). ,000. N. 118. 118. 118. 118. ,401**. ,487**. 1. ,805**. Sig. (2-tailed). ,000. ,000. N. 118. 118. 118. 118. ,786**. ,820**. ,805**. 1. Sig. (2-tailed). ,000. ,000. ,000. N. 118. 118. 118. Pearson Correlation. Pearson Correlation. **. Correlation is significant at the 0.01 level (2-tailed).. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. ,000. 118.

(26) LAMPIRAN 5 Hasil Uji Reliabilitas. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(27) HASIL UJI RELIABILITAS PENGAMBILAN KEPUTUSAN ETIS. Case Processing Summary N Cases. %. Valid. 118. 100,0. 0. ,0. 118. 100,0. Excludeda Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's Alpha Based on Cronbach's. Standardized. Alpha. Items ,745. N of Items ,746. 3. Item Statistics Mean. Std. Deviation. N. Y.1. 4,55. ,533. 118. Y.2. 4,58. ,513. 118. Y.3. 4,61. ,570. 118. Inter-Item Correlation Matrix Y.1. Y.2. Y.3. Y.1. 1,000. ,517. ,516. Y.2. ,517. 1,000. ,453. Y.3. ,516. ,453. 1,000. Item-Total Statistics. Y.1. Squared. Cronbach's. Scale Mean if. Scale Variance. Corrected Item-. Multiple. Alpha if Item. Item Deleted. if Item Deleted. Total Correlation. Correlation. Deleted. 9,19. ,854. ,606. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. ,367. ,621.

(28) Y.2. 9,16. ,923. ,556. ,315. ,680. Y.3. 9,13. ,830. ,557. ,313. ,682. Scale Statistics Mean. Variance. 13,74. Std. Deviation. 1,734. N of Items. 1,317. 3. HASIL UJI RELIABILITAS PERSEPSI PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL Case Processing Summary N Cases. Valid. % 118. 100,0. 0. ,0. 118. 100,0. Excludeda Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's Alpha Based on Cronbach's. Standardized. Alpha. Items ,703. N of Items ,702. 3. Item Statistics Mean. Std. Deviation. N. X1.1. 4,63. ,486. 118. X1.2. 4,54. ,533. 118. X1.3. 4,57. ,514. 118. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(29) Inter-Item Correlation Matrix X1.1. X1.2. X1.3. X1.1. 1,000. ,457. ,342. X1.2. ,457. 1,000. ,519. X1.3. ,342. ,519. 1,000. Item-Total Statistics Squared. Cronbach's. Scale Mean if. Scale Variance. Corrected Item-. Multiple. Alpha if Item. Item Deleted. if Item Deleted. Total Correlation. Correlation. Deleted. X1.1. 9,11. ,834. ,460. ,224. ,683. X1.2. 9,19. ,671. ,597. ,358. ,509. X1.3. 9,17. ,757. ,509. ,283. ,626. Scale Statistics Mean. Variance. 13,74. Std. Deviation. 1,477. N of Items. 1,215. 3. HASIL UJI RELIABILITAS SIFAT MACHIAVELLIAN. Case Processing Summary N Cases. Valid. % 118. 100,0. 0. ,0. 118. 100,0. Excludeda Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's Alpha Based on Cronbach's. Standardized. Alpha. Items ,739. N of Items ,738. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. 3.

(30) Item Statistics Mean. Std. Deviation. N. X2.1. 1,74. ,619. 118. X2.2. 1,62. ,639. 118. X2.3. 1,58. ,618. 118. Inter-Item Correlation Matrix X2.1. X2.2. X2.3. X2.1. 1,000. ,457. ,360. X2.2. ,457. 1,000. ,634. X2.3. ,360. ,634. 1,000. Item-Total Statistics Squared. Cronbach's. Scale Mean if. Scale Variance. Corrected Item-. Multiple. Alpha if Item. Item Deleted. if Item Deleted. Total Correlation. Correlation. Deleted. X2.1. 3,20. 1,292. ,453. ,217. ,776. X2.2. 3,32. 1,041. ,662. ,462. ,530. X2.3. 3,36. 1,154. ,585. ,409. ,627. Scale Statistics Mean. Variance. 4,94. Std. Deviation. 2,313. N of Items. 1,521. 3. HASIL UJI RELIABILITAS PREFERENSI RISIKO. Case Processing Summary N Cases. Valid Excludeda Total. % 118. 100,0. 0. ,0. 118. 100,0. a. Listwise deletion based on all variables in the procedure.. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(31) Reliability Statistics Cronbach's Alpha Based on Cronbach's. Standardized. Alpha. Items ,722. N of Items ,721. 5. Item Statistics Mean. Std. Deviation. N. X3.1. 1,91. ,847. 118. X3.2. 2,06. ,820. 118. X3.3. 1,80. ,746. 118. X3.4. 1,70. ,720. 118. X3.5. 1,72. ,750. 118. Inter-Item Correlation Matrix X3.1. X3.2. X3.3. X3.4. X3.5. X3.1. 1,000. ,537. ,294. ,389. ,430. X3.2. ,537. 1,000. ,202. ,276. ,236. X3.3. ,294. ,202. 1,000. ,380. ,188. X3.4. ,389. ,276. ,380. 1,000. ,478. X3.5. ,430. ,236. ,188. ,478. 1,000. Item-Total Statistics Squared. Cronbach's. Scale Mean if. Scale Variance. Corrected Item-. Multiple. Alpha if Item. Item Deleted. if Item Deleted. Total Correlation. Correlation. Deleted. X3.1. 7,28. 4,306. ,608. ,414. ,618. X3.2. 7,13. 4,881. ,444. ,295. ,690. X3.3. 7,39. 5,368. ,358. ,172. ,720. X3.4. 7,48. 4,919. ,540. ,339. ,653. X3.5. 7,47. 5,037. ,464. ,301. ,681. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(32) Scale Statistics Mean. Variance. 9,19. Std. Deviation. 7,162. N of Items. 2,676. 5. HASIL UJI RELIABILITAS PERTIMBANGAN ETIS. Case Processing Summary N Cases. Valid. % 118. 100,0. 0. ,0. 118. 100,0. Excludeda Total. a. Listwise deletion based on all variables in the procedure.. Reliability Statistics Cronbach's Alpha Based on Cronbach's. Standardized. Alpha. Items ,722. N of Items ,727. 3. Item Statistics Mean. Std. Deviation. N. X4.1. 4,45. ,533. 118. X4.2. 4,49. ,519. 118. X4.3. 4,45. ,608. 118. Inter-Item Correlation Matrix X4.1. X4.2. X4.3. X4.1. 1,000. ,524. ,401. X4.2. ,524. 1,000. ,487. X4.3. ,401. ,487. 1,000. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(33) Item-Total Statistics Squared. Cronbach's. Scale Mean if. Scale Variance. Corrected Item-. Multiple. Alpha if Item. Item Deleted. if Item Deleted. Total Correlation. Correlation. Deleted. X4.1. 8,94. ,945. ,531. ,303. ,649. X4.2. 8,90. ,913. ,602. ,366. ,569. X4.3. 8,94. ,843. ,508. ,266. ,688. Scale Statistics Mean 13,39. Variance 1,778. Std. Deviation. N of Items. 1,334. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019. 3.

(34) LAMPIRAN 6 Hasil Uji Normalitas. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(35) HASIL UJI NORMALITAS One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal. 118 Parametersa,b. Mean. ,0000000. Std. Deviation Most Extreme Differences. ,86253580. Absolute. ,083. Positive. ,059. Negative. -,083. Test Statistic. ,083. Asymp. Sig. (2-tailed) Monte Carlo Sig. (2-tailed). ,045c Sig. 95% Confidence Interval. ,371d Lower Bound. ,362. Upper Bound. ,381. a. Test distribution is Normal. b. Calculated from data. c. Lilliefors Significance Correction. d. Based on 10000 sampled tables with starting seed 2000000.. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(36) LAMPIRAN 7 Hasil Uji Asumsi Klasik. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(37) HASIL UJI MULTIKOLONIERITAS Coefficientsa. HASIL UJI HETEROSKEDASTISITAS. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(38) LAMPIRAN 8 Hasil Uji Hipotesis. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(39) HASIL UJI KOEFISIEN DETERMINASI. Model Summaryb Model. R. 1. Adjusted R. Std. Error of the. Square. Estimate. R Square. ,756a. ,571. ,556. ,878. a. Predictors: (Constant), PE, PR, PPETJS, SM b. Dependent Variable: PKE. HASIL UJI STATSISTIK F. ANOVAa Model 1. Sum of Squares Regression Residual Total. df. Mean Square. 115,812. 4. 28,953. 87,044. 113. ,770. 202,856. 117. F. Sig.. 37,586. ,000b. a. Dependent Variable: PKE b. Predictors: (Constant), PE, PR, PPETJS, SM. HASIL UJI STATISTIK t Coefficientsa Standardized Unstandardized Coefficients Model 1. B (Constant). Std. Error 5,629. 1,487. ,497. ,084. SM. -,176. PR PE. PPETJS. Coefficients Beta. t. Sig.. 3,786. ,000. ,459. 5,937. ,000. ,070. -,204. -2,510. ,013. -,041. ,033. -,085. -1,221. ,225. ,188. ,076. ,190. 2,482. ,015. a. Dependent Variable: PKE. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(40) LAMPIRAN 9 Tabel F (Signifikan 0,05). Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.


(42) LAMPIRAN 10 Surat Keterangan Penyebaran Kuesioner. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.




(46) LAMPIRAN 11 Formulir Konsultasi Skripsi. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.




(50) DAFTAR RIWAYAT HIDUP JENNIFER Alamat. : Villa Taman Cibodas, Jl. Seruni 4 Blok O6 Nomor 5, Tangerang. Nomor Handphone. : 082216487775. Email. : [email protected]. Data Pribadi Tempat, tanggal lahir : Pontianak, 29 Juli 1997 Agama. : Kristen. Jenis Kelamin. : Perempuan. Kewarganegaraan. : Indonesia. Pendidikan Formal 1. 2015 - Sekarang : Universitas Multimedia Nusantara (Akuntansi) 2. 2012-2015. : Sekolah Menengah Atas (SMA) Dharma Putra. 3. 2009-2012. : Sekolah Menengah Pertama (SMP) Dharma Putra. 4. 2003-2009. : Sekolah Dasar (SD) Yunike Andreas. 5. 2002-2003. : Taman Kanak-Kanak (TK) Suster, Pontianak. Pengalaman Kerja 10 Juli 2018 – 13 September 2018. : Kerja Magang di PT. Bintang Mandiri Konsultama. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

(51) Pengalaman Organisasi No. 1. 2. 3. 4. 5. Acara Accounting Week 4. Accounting Week 5. Hansan Festival 1. Hansan Festival 2. Qorie Periode 2015/2016. Tempat. Keterangan. Universitas Multimedia. Anggota Divisi. Nusantara. Dana. Universitas Multimedia. Anggota Divisi. Nusantara. LO. Universitas Multimedia. Anggota Divisi. Nusantara. Dana. Universitas Multimedia. Anggota Divisi. Nusantara. Dana. Universitas Multimedia. Pengurus. Nusantara. Organisasi. Analisis pengaruh persepsi..., Jennifer, FB UMN, 2019.

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