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

(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

4

3

4

3

4

3

47

2

3

2

3

4

3

4

3

4

3

4

45

3

4

3

4

3

4

3

47

4

3

2

3

4

3

4

3

4

3

4

45

5

2

3

2

4

3

4

3

42

6

3

4

3

4

3

4

3

4

3

46

7

4

56

8

4

5

4

5

4

5

4

59

9

5

4

5

3

5

4

63

10

3

4

3

4

3

4

3

46

11

4

56

12

4

56

13

4

56

14

5

70

15

4

5

4

5

4

5

4

61

16

3

4

3

4

3

4

3

4

3

46

17

2

3

4

3

4

3

4

2

3

4

2

3

4

44

18

4

3

4

3

4

3

4

3

4

3

4

51

19

3

4

3

4

3

2

4

3

4

3

4

3

2

4

46

20

3

4

3

4

3

4

3

4

3

46

21

3

4

3

4

3

4

3

4

3

4

3

4

49

(2)

23

4

5

4

5

4

5

4

5

63

24

4

5

4

5

4

5

63

25

5

4

5

4

5

4

5

3

4

5

4

61

26

4

5

4

5

60

27

4

56

28

4

56

29

4

56

30

5

70

31

4

5

4

5

4

62

32

4

5

4

5

3

4

5

4

5

4

60

33

4

5

4

5

4

5

4

5

4

62

34

3

4

3

4

3

4

3

4

3

46

35

5

4

5

4

5

4

5

67

36

5

4

5

4

5

4

5

4

5

66

37

5

4

5

4

5

4

5

65

38

4

5

4

5

4

3

5

4

58

39

5

4

5

4

5

4

62

40

4

56

41

4

5

4

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

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

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Squared Multiple

Correlation

Validitas Standar Pengendalian Mutu

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Squared Multiple

(12)

Validitas Kualitas Audit 1

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

Squared Multiple

Correlation

Validitas Kualitas Audit 2

Scale Mean if

Item Deleted

Scale Variance if

Item Deleted

Corrected

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

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.925 .926 10

Reliabilitas Standar Pengendalian Mutu

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.928 .928 10

Reliabilitas Kualitas Audit 1

Cronbach's

Alpha

Cronbach's

Alpha Based on

Standardized

Items N of Items

.597 .722 5

Reliabilitas Kualitas Audit 2

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

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)