PENGARUH KODE ETIK, STANDAR AUDITING, DAN STANDAR PENGENDALIAN MUTU (SPM) TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) YANG BERADA DI SEMARANG - Unika Repository

18 

Loading.... (view fulltext now)

Loading....

Loading....

Loading....

Loading....

Teks penuh

(1)

Kode Etik

NO.

KE 1

KE 2

KE 3

KE 4

KE 5

KE 6

KE 7

KE 8

KE 9

KE 10

KE 11

KE 12

KE 13

KE 14

TOTAL KE

1

3

3

4

4

3

3

4

4

3

3

3

3

4

3

47

2

3

2

3

3

4

3

3

3

4

3

3

4

3

4

45

3

3

3

4

4

3

3

4

4

3

3

3

3

4

3

47

4

3

2

3

3

4

3

3

3

4

3

3

4

3

4

45

5

2

3

3

3

3

2

4

3

3

3

3

4

3

3

42

6

3

3

4

3

3

4

3

4

3

4

3

3

3

3

46

7

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

8

4

5

4

4

4

5

4

5

4

4

4

4

4

4

59

9

5

4

4

5

5

5

5

3

3

5

5

5

5

4

63

10

3

3

4

4

3

3

3

4

3

3

3

3

4

3

46

11

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

12

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

13

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

14

5

5

5

5

5

5

5

5

5

5

5

5

5

5

70

15

4

4

5

4

4

5

5

5

4

4

4

5

4

4

61

16

3

3

4

3

3

4

3

4

3

4

3

3

3

3

46

17

2

3

4

3

4

3

4

2

3

3

4

2

3

4

44

18

4

3

4

4

3

4

4

3

4

4

3

4

3

4

51

19

3

4

3

4

3

2

4

3

4

3

4

3

2

4

46

20

3

3

4

3

3

4

3

4

3

4

3

3

3

3

46

21

3

4

3

4

3

4

3

4

3

3

4

3

4

4

49

(2)

23

4

5

5

4

5

5

5

4

4

4

4

5

4

5

63

24

4

4

4

4

5

5

4

5

5

4

4

5

5

5

63

25

5

4

5

4

5

4

5

3

4

5

5

4

4

4

61

26

4

4

4

4

4

5

5

4

4

4

4

4

5

5

60

27

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

28

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

29

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

30

5

5

5

5

5

5

5

5

5

5

5

5

5

5

70

31

4

4

4

5

4

4

5

5

5

5

5

4

4

4

62

32

4

4

5

5

4

4

5

3

4

5

4

4

5

4

60

33

4

5

4

5

5

4

5

4

4

4

5

5

4

4

62

34

3

3

4

3

3

4

3

4

3

4

3

3

3

3

46

35

5

4

5

5

5

4

5

5

5

5

5

5

4

5

67

36

5

5

5

5

5

4

5

4

5

5

4

5

4

5

66

37

5

4

4

5

5

5

5

4

5

4

4

5

5

5

65

38

4

5

4

4

4

5

4

4

3

5

4

4

4

4

58

39

5

5

4

4

4

5

5

5

4

5

4

4

4

4

62

40

4

4

4

4

4

4

4

4

4

4

4

4

4

4

56

41

4

4

4

5

4

5

5

5

5

5

5

5

4

5

65

(3)

Standar

Auditing

No. SA1 SA2 SA3 SA4 SA5 SA6 SA7 SA8 SA9 SA10 TOTAL SA

1

3 3 3 4 3 3 3 3 3 4 32

2

3 4 4 3 2 3 3 3 3 3 31

3

3 3 3 4 3 3 3 3 3 4 32

4

3 4 4 3 2 3 3 3 3 3 31

5

3 3 4 3 3 3 4 3 3 4 33

6

3 4 3 3 3 3 4 3 3 4 33

7

4 4 4 4 4 4 4 4 4 4 40

8

4 5 5 5 5 5 5 4 5 4 47

9

5 5 4 5 4 4 4 4 3 4 42

10

4 3 3 4 4 3 4 3 4 3 35

11

4 4 4 4 4 4 4 4 4 4 40

12

4 4 4 4 4 4 4 4 4 4 40

13

4 4 4 4 4 4 4 4 4 4 40

14

5 5 5 5 5 4 5 4 4 4 46

15

4 4 4 4 4 4 5 4 5 4 42

16

3 4 3 3 3 3 4 3 3 4 33

17

3 2 4 3 4 2 3 4 3 4 32

18

4 3 4 3 4 3 4 3 4 3 35

19

4 3 4 3 4 3 4 3 4 3 35

20

3 4 3 3 3 3 4 3 3 4 33

21

4 3 4 3 4 3 4 3 4 3 35

(4)

23

5 5 5 4 4 4 5 5 5 5 47

24

4 4 5 5 3 4 4 3 4 4 40

25

5 4 4 4 4 4 4 5 4 4 42

26

4 4 5 5 5 5 5 5 5 4 47

27

4 4 4 4 4 4 4 4 4 4 40

28

4 4 4 4 4 4 4 4 4 4 40

29

4 4 4 4 4 4 4 4 4 4 40

30

5 5 5 5 5 5 5 5 5 5 50

31

4 4 4 5 4 4 4 4 5 5 43

32

4 4 3 4 4 4 5 3 4 4 39

33

4 5 4 5 4 4 5 4 4 5 44

34

3 4 3 3 3 3 4 3 3 4 33

35

5 5 4 5 4 4 5 4 5 5 46

36

5 5 5 4 4 4 5 4 5 5 46

37

5 5 5 5 4 4 5 5 5 5 48

38

4 4 4 5 4 4 4 4 3 3 39

39

5 5 4 4 4 4 4 5 2 5 42

40

4 4 4 4 4 4 4 4 2 3 37

41

4 4 4 4 5 5 5 5 4 4 44

(5)

Standar Pengendalian Mutu

No. SPM 1 SPM 2 SPM 3 SPM 4 SPM 5 SPM 6 SP 7 SPM 8 SPM 9 SPM 10 TOTAL SPM

1

3 3 3 3 3 3 3 4 4 3 32

2

3 4 2 3 2 3 4 3 3 2 29

3

3 3 3 3 3 3 3 4 4 3 32

4

3 4 2 3 2 3 4 3 3 2 29

5

3 4 3 3 3 4 3 4 3 4 34

6

3 3 4 3 3 4 3 3 3 4 33

7

4 4 4 4 4 4 4 4 4 4 40

8

4 4 5 5 4 4 4 4 4 5 43

9

5 5 5 4 3 4 4 5 4 4 43

10

3 3 4 3 3 4 3 4 3 3 33

11

4 4 4 4 4 4 4 4 4 4 40

12

4 4 4 4 4 4 4 4 4 4 40

13

4 4 4 4 4 4 4 4 4 4 40

14

5 4 4 4 4 5 4 4 4 4 42

15

5 4 4 4 4 5 5 5 4 4 44

16

3 3 4 3 3 4 3 3 3 4 33

17

4 3 4 4 2 3 4 3 3 3 33

18

4 3 4 4 3 4 3 4 3 4 36

19

4 3 4 3 3 4 3 3 4 3 34

20

3 3 4 3 3 4 3 3 3 4 33

21

4 3 4 4 3 4 3 4 3 4 36

(6)

23

5 5 4 4 4 4 5 5 5 4 45

24

4 5 4 4 4 5 5 5 4 4 44

25

4 4 5 5 5 4 4 4 5 5 45

26

4 4 5 5 5 4 4 4 5 5 45

27

4 4 4 4 4 4 4 4 4 4 40

28

4 4 4 4 4 4 4 4 4 4 40

29

4 4 4 4 4 4 4 4 4 4 40

30

5 5 5 5 5 5 5 5 5 5 50

31

5 5 4 5 5 4 4 4 5 5 46

32

5 4 3 4 3 4 3 4 4 5 39

33

4 4 5 5 4 4 5 5 4 4 44

34

3 3 4 3 3 4 3 3 3 4 33

35

5 5 5 4 4 5 4 5 5 5 47

36

5 5 5 5 4 5 5 4 4 5 47

37

5 5 5 5 4 4 5 5 5 5 48

38

5 4 4 3 4 4 4 5 3 4 40

39

5 5 5 4 4 4 4 4 4 4 43

40

4 3 4 3 4 3 4 3 4 3 35

41

4 3 4 3 4 3 4 3 4 3 35

(7)

Kualitas Audit

No.

KA 1 KA 2 KA 3 KA 4 KA 5 TOTAL KA 1 TOTAL KA 2 TOTAL

JENIS

KELAM IN UM UR

LAM A

BEKERJA PENDIDIKAN

1

3 3 3 3 4 16 10 121 0 22 3 1

2

3 2 3 3 3 14 9 114 0 41 5 0

3

3 3 3 3 4 16 10 121 0 24 3 1

4

3 2 3 3 3 14 9 114 0 21 1 0

5

3 4 3 3 4 17 10 119 0 24 2 1

6

3 3 3 4 4 17 11 123 0 23 2 1

7

2 4 4 4 4 18 12 148 0 24 3 1

8

2 4 4 4 4 18 12 161 0 28 5 1

9

3 5 5 5 5 23 15 163 0 24 2 1

10

3 4 3 3 3 16 9 123 0 24 2 1

11

2 4 4 4 4 18 12 148 1 34 5 1

12

2 4 4 4 4 18 12 148 1 23 2 1

13

2 4 4 4 4 18 12 148 0 31 4 1

14

4 4 4 4 5 21 13 171 0 35 3 1

15

5 4 4 5 5 23 14 161 0 28 2 1

16

3 3 3 4 4 17 11 123 1 25 3 1

17

4 4 3 4 3 18 10 119 1 28 2 1

18

2 3 4 3 4 16 11 133 0 29 3 1

19

2 3 4 3 4 16 11 126 1 27 3 1

20

3 3 3 4 4 17 11 123 0 27 1 1

(8)

22

5 2 4 4 4 19 12 148 1 28 4 1

23

5 3 4 4 5 21 13 168 1 24 0,5 0

24

5 3 4 4 5 21 13 160 1 22 1 1

25

5 3 4 4 5 21 13 161 0 25 1 1

26

5 3 4 4 4 20 12 164 0 28 2 0

27

2 4 4 4 4 18 12 148 0 28 2 1

28

4 4 4 4 4 20 12 148 1 30 5 1

29

2 4 4 4 4 18 12 148 1 24 2 1

30

1 5 5 5 5 21 15 185 1 28 5 1

31

1 5 4 4 5 19 13 164 0 30 4 1

32

5 4 4 5 4 22 13 151 0 27 3 1

33

2 5 4 4 5 20 13 163 1 25 2 1

34

3 3 3 4 4 17 11 123 1 27 1 1

35

5 4 4 5 5 23 14 174 1 24 2 1

36

4 4 4 5 5 22 14 173 1 25 2 1

37

4 4 4 5 5 22 14 175 0 30 4 1

38

4 4 4 5 4 21 13 150 1 21 0,25 1

39

5 5 5 4 4 23 13 160 1 28 0,083 2

40

3 4 4 4 4 19 12 140 1 21 0,167 1

41

5 4 4 4 5 22 13 157 1 24 1 1

(9)

Responden menurut jenis kelamin

0="LAKI-LAKI", 1="PEREMPUAN"

Frequency Percent Valid Percent

Cumulative

Percent

Valid 0 22 52.4 52.4 52.4

1 20 47.6 47.6 100.0

Total 42 100.0 100.0

Responden menurut umur

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

0="<=30TAHUN",

1="31-40TAHUN", 2=">=40TAHUN"

42 21 41 26.55 4.013

Valid N (listwise) 42

Responden menurut lama bekerja

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

LAMA_BEKERJA 42 .083 5.000 2.40476 1.409604

Valid N (listwise) 42

Responden menurut pendidikan

0="D3", 1="S1", 2="S2"

Frequency Percent Valid Percent

Cumulative

Percent

Valid 0 5 11.9 11.9 11.9

1 36 85.7 85.7 97.6

2 1 2.4 2.4 100.0

(10)

Jenis kelamin*Pendidikan Crosstabulation

0="LAKI-LAKI", 1="PEREMPUAN" * 0="D3", 1="S1", 2="S2" Crosstabulation

Count

0="D3", 1="S1", 2="S2"

Total

Validitas Kode Etik

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

(11)

Validitas Standar

Auditing

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

Correlation

Validitas Standar Pengendalian Mutu

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

(12)

Validitas Kualitas Audit 1

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

Correlation

Validitas Kualitas Audit 2

Item-Total Statistics

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Item-Total Correlation

Squared Multiple

Correlation

Reliabilitas Kode Etik

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

(13)

Reliabilitas Standar Auditing

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.925 .926 10

Reliabilitas Standar Pengendalian Mutu

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.928 .928 10

Reliabilitas Kualitas Audit 1

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.597 .722 5

Reliabilitas Kualitas Audit 2

Reliability Statistics

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

(14)

Multikolinearitas

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 1.873 .713 2.628 .012

TOTALKE .105 .035 .532 3.025 .004 .122 8.185

TOTALSA -.041 .039 -.144 -1.063 .295 .207 4.835

TOTALSPM .149 .048 .538 3.072 .004 .123 8.107

a. Dependent Variable: TOTALKA_2

Heterokedastisitas

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) .818 .484 1.689 .099

TOTALKE .026 .023 .498 1.105 .276

TOTALSA -.009 .026 -.121 -.348 .730

TOTALSPM -.038 .033 -.514 -1.145 .259

(15)

Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 42

Normal Parametersa,,b Mean .0000000

Std. Deviation .58639706

Most Extreme Differences Absolute .178

Positive .178

Negative -.106

Kolmogorov-Smirnov Z 1.151

Asymp. Sig. (2-tailed) .141

a. Test distribution is Normal.

b. Calculated from data.

Uji hipotesis

Variables Entered/Removed

Model

Variables

Entered

Variables

Removed Method

1 TOTALSPM,

TOTALSA,

TOTALKEa

. Enter

a. All requested variables entered.

Model Summary

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate

1 .925a .856 .845 .609

(16)

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 83.902 3 27.967 75.382 .000a

Residual 14.098 38 .371

Total 98.000 41

a. Predictors: (Constant), TOTALSPM, TOTALSA, TOTALKE

b. Dependent Variable: TOTALKA_2

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) 1.873 .713 2.628 .012

TOTALKE .105 .035 .532 3.025 .004

TOTALSA -.041 .039 -.144 -1.063 .295

TOTALSPM .149 .048 .538 3.072 .004

a. Dependent Variable: TOTALKA_2

Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

TOTALKE 42 42 70 55.79 7.873

TOTALSA 42 31 50 39.00 5.396

TOTALSPM 42 29 50 39.62 5.587

TOTALKA_2 42 9 15 12.00 1.546

(17)
(18)

Figur

Memperbarui...

Referensi

Memperbarui...

Related subjects :