Analisis Faktor-Faktor yang Mempengaruhi Opini Audit BPK dengan Tindak Lanjut Temuan BPK sebagai Variabel Moderating di Provinsi Sumatera Utara

(1)

Lampiran 1 Jadwal Penelitian

Tahap Penelitian

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 Penyusunan proposal

Bimbingan proposal Seminar proposal Pengumpulan data Pengolahan data Bimbingan penelitian Seminar hasil Sidang meja hijau

2016

Juni Juli Agustus Maret April Mei

2015

(2)

(3)

Lampiran 3 Statistik Deskriptif Data Penelitian

Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Y 53 1.00 5.00 3.4717 .95281

X1 53 3.00 14.00 7.9057 2.52117

X2 53 4.00 25.00 14.2453 5.10620

X3 53 1.00 5.00 3.0755 .58339

Z 53 3.00 58.00 20.6981 14.34946

Valid N (listwise) 53

(4)

Lampiran 4 Hasil Uji Asumsi Klasik

a.

Hasil Uji Normalitas

1. Histogram

(5)

3.

Tabel One-Sample Kolmogorov-Smirnov

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 36

Normal Parametersa,b Mean .0000000

Std. Deviation .85287544

Most Extreme Differences Absolute .127

Positive .127

Negative -.086

Test Statistic .127

Asymp. Sig. (2-tailed) .150c

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

Sumber: Hasil penelitian, 2016

b.

Hasil Uji Multikolinearitas

Coefficientsa

Collinearity Statistics

B

a. Dependent Variable: Y

Sumber: Hasil penelitian, 2016

(6)

c.

Hasil Uji Heterokedastisitas

d.

Hasil Uji Autokorelasi

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .526a .277 .209 .89196 2.569

a. Predictors: (Constant), X3, X2, X1

b. Dependent Variable: Y

(7)

Lampiran 5 Hasil Pengujian Hipotesis

1. Uji Hipotesis Pertama

a.

Koefisien Determinasi (R2)

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .526a .277 .209 .89196 2.569

a. Predictors: (Constant), X3, X2, X1

b. Dependent Variable: Y

Sumber: Hasil penelitian, 2016

b.

Hasil Uji Statistik F

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 9.763 3 3.254 4.091 .014b

Residual 25.459 32 .796

Total 35.222 35

a. Dependent Variable: Y

b. Predictors: (Constant), X3, X2, X1

Sumber: Hasil penelitian, 2016

c.

Hasil Uji Statistik t

(8)

2. Uji Hipotesis Kedua

Hasil Uji Residual

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) .782 .303 2.582 .014

Y -.020 .079 -.043 -.254 .801 1.000 1.000

a. Dependent Variable: ABRES