Dysfunctional Audit Behavior (Studi Empiris pada Kantor Akuntan Publik di Jaw

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Frequencies

Statistics

JenisKelamin

N Valid 34

Missing ₀

Jenis Kelamin

Frequency Percent Valid Percent

Cumulative Percent

Valid Pria ₂₁ _61,8 _61,8 _61,8

Wanita 13 38,2 38,2 100,0

Total ₃₄ _100,0 _100,0

Frequencies

Statistics

Pendidikan

N Valid ₃₄

Missing 0

Pendidikan

Frequency Percent Valid Percent

Cumulative Percent

Valid D3 ₄ _11,8 _11,8 _11,8

S1 27 79,4 79,4 91,2

S2 ₃ _8,8 _8,8 _100,0

Total 34 100,0 100,0

Frequencies

Statistics

Jabatan

N Valid ₃₄

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Jabatan

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Lama Bekerja ₃₄ _6,00 _72,00 _30,0000 _20,94582

Valid N (listwise) 34

Crosstabs

Case Processing Summary

Cases

Valid Missing Total

N Percent N Percent N Percent

Jenis Kelamin

* Pendidikan 34 100,0% 0 ,0% 34 100,0%

Crosstabs

JenisKelamin * Pendidikan Crosstabulation

3 15 3 21

2,5 16,7 1,9 21,0

14,3% 71,4% 14,3% 100,0%

75,0% 55,6% 100,0% 61,8%

8,8% 44,1% 8,8% 61,8%

11,8% 79,4% 8,8% 100,0%

100,0% 100,0% 100,0% 100,0%

11,8% 79,4% 8,8% 100,0%

Count

Expected Count % within Jenis Kelamin % within Pendidikan % of Total

Count

Expected Count % within Jenis Kelamin % within Pendidikan % of Total

Count

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Cases

Valid Missing Total

N Percent N Percent N Percent

Pendidikan * Jabatan ₃₄ _100,0% ₀ _,0% ₃₄ _100,0%

JenisKelamin * Jabatan Crosstabulation

14 7 21

16,1 4,9 21,0

66,7% 33,3% 100,0%

53,8% 87,5% 61,8%

41,2% 20,6% 61,8%

12 1 13

9,9 3,1 13,0

92,3% 7,7% 100,0%

46,2% 12,5% 38,2%

35,3% 2,9% 38,2%

26 8 34

26,0 8,0 34,0

76,5% 23,5% 100,0%

100,0% 100,0% 100,0%

76,5% 23,5% 100,0%

Count

Expected Count % within JenisKelamin % within Jabatan % of Total Count

Expected Count % within JenisKelamin % within Jabatan % of Total 1,00

2,00 Jenis Kelamin

Total

Junior Senior Jabatan

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Reliability

N %

Cases Valid 34 50,0

Excluded(a) ₃₄ _50,0

Total 68 100,0

a Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's

Alpha N of Items

,972 8

Item-Total Statistics

Pendidikan * Jabatan Crosstabulation

4 0 4

3,1 ,9 4,0

100,0% ,0% 100,0%

15,4% ,0% 11,8%

11,8% ,0% 11,8%

20 7 27

20,6 6,4 27,0

74,1% 25,9% 100,0%

76,9% 87,5% 79,4%

58,8% 20,6% 79,4%

2 1 3

2,3 ,7 3,0

66,7% 33,3% 100,0%

7,7% 12,5% 8,8%

5,9% 2,9% 8,8%

26 8 34

26,0 8,0 34,0

76,5% 23,5% 100,0%

100,0% 100,0% 100,0%

76,5% 23,5% 100,0%

Count

Expected Count % within Pendidikan % within Jabatan % of Total Count

Expected Count % within Pendidikan % within Jabatan % of Total

Junior Senior Jabatan

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Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected

N %

Cases Valid ₃₄ _25,0

Excluded(a) ₁₀₂ _75,0

Total 136 100,0

Cronbach's

Alpha N of Items

,966 6

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N %

Cases Valid 34 20,0

Excluded(a) ₁₃₆ _80,0

Total 170 100,0

Cronbach's

Alpha N of Items

,934 4

Corrected

N %

Cases Valid ₃₄ _16,7

Excluded(a) 170 83,3

Total ₂₀₄ _100,0

Cronbach's

Alpha N of Items

,952 6

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Corrected

N %

Cases Valid 34 14,3

Excluded(a) ₂₀₄ _85,7

Total 238 100,0

Cronbach's

Alpha N of Items

,955 10

Corrected

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N Minimum Maximum Mean Std. Deviation

Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardize d Residual

N 34

Normal Parameters(a,b) Mean ,0000000

Std. Deviation 3,26356030

Most Extreme Differences

Absolute _,074

Positive ,057

Negative _-,074

Kolmogorov-Smirnov Z ,433

Asymp. Sig. (2-tailed) _,992

a Test distribution is Normal. b Calculated from data.

Regression

Heteroskedastisitas

Uji Glejzer

Variables Entered/Removed(b)

Model Variables Entered

Variables

Removed Method

1

TI, LOC, TAW, K(a) . Enter

a All requested variables entered. b Dependent Variable: ABS

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Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 _,258(a) _,067 _-,062 _1,99108

a Predictors: (Constant), TI, LOC, TAW, K b Dependent Variable: ABS

Regression

Hipotesis

Variables Entered/Removed(b)

Model Variables Entered

Variables

Removed Method

1

TI, LOC, TAW, K(a) . Enter

a All requested variables entered. b Dependent Variable: PD

Uji Determinasi (Ajusted R Square)

Model Summary(b)

ANOV Ab

8,224 4 2,056 ,519 ,723a

114,968 29 3,964

123,192 33

Squares df Mean S quare F Sig.

Predic tors: (Constant), TI, LOC, TAW , K a.

Dependent Variable: AB S b.

Coefficientsa

-,046 ,054 -,166 -,858 ,398

,028 ,104 ,057 ,266 ,792

-,039 ,134 -,061 -,293 ,772

-,044 ,091 -,101 -,480 ,635

Locus of Control Eksternal

Kinerja

Tekanan Anggaran Waktu Turnover Intention

Model

B Std. Error Unstandardized

Dependent Variable: ABS_RES

Linear Regression through the Origin

a.

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Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 _,850(a) _,722 _,684 _3,48137

a Predictors: (Constant), TurI, LOC, TAW, K b Dependent Variable: PD

Uji Fit Model

Multikolinearitas

Uji Hipotesis

Coefficientsa

16,988 6,408 2,651 ,000

,306 ,094 ,342 3,250 ,003 ,864 1,158

-,383 ,181 -,247 -2,113 ,043 ,702 1,425

,879 ,235 ,427 3,743 ,001 ,737 1,356

,339 ,160 ,244 2,124 ,042 ,726 1,378

(Constant)

Locus of Control _Eksternal

Kinerja

Tekanan Anggaran Waktu

Turnover Intention

Model 1

Coefficients

Beta Standardized

Coefficiens

t Sig. Tolerance VIF

Collinearity Statistics

Dependent Variable: Perilaku Disfungsional a.

ANOVAb

914,552 4 228,638 18,865 ,000a

351,477 29 12,120

1266,029 33

Squares df Mean Square F Sig.

Predictors: (Constant), Locus of Control, Kinerja, Tekanan Anggaran Waktu, Turnover Intention

a.

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Coefficientsa

16,988 6,408 2,651 ,000

,306 ,094 ,342 3,250 ,003 ,0015 Diterima

-,383 ,181 -,247 -2,113 ,043 ,0215 Diterima

,879 ,235 ,427 3,743 ,001 ,0005 Diterima

,339 ,160 ,244 2,124 ,042 ,021 Diterima

(Constant)

Locus of Control _Eksternal

Kinerja

Tekanan Anggaran Waktu

Turnover Intention

Model 1

Coefficients

Beta Standardized

Coefficiens

t Sig. Sig./2 Hasil