LAMPIRAN 1: KUESIONER PENGARUH KOMITMEN ORGANISASI DAN PROFESIONAL TERHADAP KEPUASAN KERJA DENGAN JENIS AUDITOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS DI KAP DAN PERUSAHAAN MANUFAKTUR SEMARANG) PETUNJUK

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59

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60 LAMPIRAN 1: KUESIONER

PENGARUH KOMITMEN ORGANISASI DAN PROFESIONAL TERHADAP

KEPUASAN KERJA DENGAN JENIS AUDITOR SEBAGAI VARIABEL

MODERATING (STUDI EMPIRIS DI KAP DAN PERUSAHAAN MANUFAKTUR

SEMARANG)

PETUNJUK

Bapak/Ibu diminta untuk memberi tanda tickmark (√) pada salah satu kotak yang tersedia

dengan keterangan sebagai berikut.

1 = Sangat Tidak Setuju

3 = Normal

5 = Sangat Setuju

2 = Tidak Setuju

4 = Setuju

IDENTITAS RESPONDEN

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61 KEPUASAN KERJA

Sumber: Usmani dan Jamal (2013)

NO

PERNYATAAN

STS TS N S SS

1. Secara umum, saya puas dengan pekerjaan saya.

2. Saya mempunyai relasi kerja yang dapat menghargai dan

menerima pendapat saya.

3. Kebanyakan auditor di perusahaan tempat saya bekerja,

sangat puas dengan pekerjaan mereka.

4. Saya puas dengan cara dan gaji perusaahaan ini

dibandingkan dengan perusahaan lain.

5. Saya puas dengan cara kerja atasan saya memimpin

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62 KOMITMEN ORGANISASI

Sumber: Wijayanti (2008)

NO

PERNYATAAN

STS TS N S SS

1. Saya merasa memiliki ikatan emosional dengan organisasi

tempat saya bekerja.

2. Saya merasa masalah organisasi adalah masalah saya juga.

3. Saya bersedia berusaha di atas batas normal untuk

mensukseskan organisasi.

4. Saya terikat dengan organisasi tempat saya bekerja.

5. Tetap tinggal di organisasi adalah merupakan kebutuhan

saya.

6. Apabila saya memutuskan untuk keluar dari organisasi ini,

saya

akan

memerlukan

pengorbanan

yang

harus

dipertimbangkan.

7. Apapun yang terjadi saya akan bertahan di organisasi ini.

8. Banyak yang saya peroleh dengan tetap bertahan di

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63 KOMITMEN PROFESIONAL

Sumber: Robbins (2013)

NO

PERNYATAAN

STS TS N S SS

1. Saya memiliki hubungan baik dengan rekan sesama profesi.

2. Saya memiliki kebutuhan untuk mandiri

.

3. Saya memiliki keyakinan terhadap peraturan profesi.

4. Saya memiliki dedikasi pada profesi.

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64 LAMPIRAN 2

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65

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72 LAMPIRAN 3: OUTPUT SPSS

GAMBARAN UMUM RESPONDEN

Compare Means Auditor Internal

KK KO KP * JENISKELAMIN

JENISKELAMIN KK KO KP

P

Mean 18.9167 31.2222 19.8889

N 36 36 36

Std. Deviation 1.67971 3.79557 2.44690

W

Mean 18.7073 29.6829 19.5122

N 41 41 41

Std. Deviation 2.14760 3.73121 2.35714

Total

Mean 18.8052 30.4026 19.6883

N 77 77 77

Std. Deviation 1.93336 3.81569 2.39110

KK KO KP * UMUR

UMUR KK KO KP

21-30

Mean 18.1739 27.3913 18.5652

N 23 23 23

Std. Deviation 1.80031 3.18718 2.14955

31-40

Mean 18.7778 31.7778 19.8889

N 45 45 45

Std. Deviation 1.83264 2.87536 2.30831

41-50

Mean 20.5556 31.2222 21.5556

N 9 9 9

Std. Deviation 1.87824 5.23874 2.12786

Total

Mean 18.8052 30.4026 19.6883

N 77 77 77

Std. Deviation 1.93336 3.81569 2.39110

KK KO KP * PENDIDIKAN

PENDIDIKAN KK KO KP

D3

Mean 18.4000 26.6000 19.0000

N 5 5 5

Std. Deviation .89443 2.40832 1.41421

S1

Mean 18.7576 30.5000 19.5606

N 66 66 66

Std. Deviation 1.98503 3.74269 2.37376

S2

Mean 19.6667 32.5000 21.6667

N 6 6 6

Std. Deviation 1.96638 3.83406 2.58199

Total

Mean 18.8052 30.4026 19.6883

N 77 77 77

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73

Std. Deviation 2.43487 4.26503 2.43877

>10

Mean 18.6923 29.3077 20.5385

N 13 13 13

Std. Deviation 2.39390 4.13087 2.06621

5-10

Mean 18.8140 31.3023 19.5814

N 43 43 43

Std. Deviation 1.51588 3.30609 2.45175

Total

Mean 18.8052 30.4026 19.6883

N 77 77 77

Std. Deviation 1.93336 3.81569 2.39110

Compare Means Auditor Eksternal

KK KO KP * JENISKELAMIN

JENISKELAMIN KK KO KP

P

Mean 21.2500 29.6000 21.7000

N 20 20 20

Std. Deviation 2.40340 5.96834 1.89459

W

Mean 22.7000 34.2000 21.9000

N 10 10 10

Std. Deviation 1.49443 1.47573 1.66333

Total

Mean 21.7333 31.1333 21.7667

N 30 30 30

Std. Deviation 2.22731 5.37384 1.79431

KK KO KP * UMUR

UMUR KK KO KP

21-30

Mean 22.4000 30.3333 22.2000

N 15 15 15

Std. Deviation 2.06328 5.94819 2.04241

31-40

Mean 20.9231 31.5385 21.2308

N 13 13 13

Std. Deviation 2.39658 5.05990 1.53590

41-50

Mean 22.0000 34.5000 22.0000

N 2 2 2

Std. Deviation .00000 .70711 .00000

Total

Mean 21.7333 31.1333 21.7667

N 30 30 30

Std. Deviation 2.22731 5.37384 1.79431

KK KO KP * PENDIDIKAN

PENDIDIKAN KK KO KP

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74

Std. Deviation 2.25362 5.45718 1.82552

Total

Mean 21.7333 31.1333 21.7667

N 30 30 30

Std. Deviation 2.22731 5.37384 1.79431

KK KO KP * LAMABEKERJA

LAMABEKERJA KK KO KP

<5

Mean 21.4762 31.4762 21.4286

N 21 21 21

Std. Deviation 2.04007 4.97613 1.66046

5-10

Mean 22.3333 30.3333 22.5556

N 9 9 9

Std. Deviation 2.64575 6.46142 1.94365

Total

Mean 21.7333 31.1333 21.7667

N 30 30 30

Std. Deviation 2.22731 5.37384 1.79431

Compare Means Keseluruhan Auditor

Report

ANOVA Tablea Sum of

a. The grouping variable JENIS KELAMIN is a string, so the test for linearity cannot be computed.

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75

ANOVA Tablea

Sum of

a. The grouping variable UMUR is a string, so the test for linearity cannot be computed.

Report

KK

PENDIDIKAN Mean N Std. Deviation

D3 19.17 6 2.041

S1 19.65 95 2.466

S2 19.67 6 1.966

Total 19.63 107 2.405

a. The grouping variable PENDIDIKAN is a string, so the test for linearity cannot be computed.

Report

a. The grouping variable LAMA BEKERJA is a string, so the test for linearity cannot be computed.

Report

ANOVA Tablea Sum of Squares

df Mean

Square

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76

KK * JENIS

AUDITOR

Between

Groups (Combined) 185.102 1 185.102 45.416 .000

Within Groups 427.945 105 4.076

Total 613.047 106

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77 LAMPIRAN 3: OUTPUT SPSS

UJI HIPOTESIS 1

Regression

Variables Entered/Removeda Model Variables Entered Variables

Removed

Method

1 JA, KOb _{. Enter}

2 KO.JAb _{. Enter}

a. Dependent Variable: KK b. All requested variables entered.

Model Summary

a. Predictors: (Constant), JA, KO b. Predictors: (Constant), JA, KO, KO.JA

ANOVAa

a. Dependent Variable: KK b. Predictors: (Constant), JA, KO c. Predictors: (Constant), JA, KO, KO.JA

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

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78

Variables Entered/Removeda

Model Variables Entered Variables Removed

Method

1 JA, KO_MCb _{. Enter}

2 KO.JA_MCb _{. Enter}

a. Dependent Variable: KK_MC b. All requested variables entered.

Model Summary

a. Predictors: (Constant), JA, KO_MC

b. Predictors: (Constant), JA, KO_MC, KO.JA_MC

ANOVAa

a. Dependent Variable: KK_MC b. Predictors: (Constant), JA, KO_MC

c. Predictors: (Constant), JA, KO_MC, KO.JA_MC

Coefficientsa

Coefficients

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79 NPar Tests

One-Sample Kolmogorov-Smirnov Test

Standardized Residual

N 107

Normal Parametersa,b Mean 0E-7

Std. Deviation .98574749

Most Extreme Differences

Absolute .056

Positive .053

Negative -.056

Kolmogorov-Smirnov Z .580

Asymp. Sig. (2-tailed) .890

a. Test distribution is Normal. b. Calculated from data.

Regression

Removed

Method

1 JA, KO_MCb _{. Enter}

2 KO.JA_MCb _{. Enter}

a. Dependent Variable: ABSRES1 b. All requested variables entered.

Model Summary

a. Predictors: (Constant), JA, KO_MC

b. Predictors: (Constant), JA, KO_MC, KO.JA_MC

ANOVAa

a. Dependent Variable: ABSRES1 b. Predictors: (Constant), JA, KO_MC

c. Predictors: (Constant), JA, KO_MC, KO.JA_MC

Coefficientsa

Coefficients

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80

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81 LAMPIRAN 4: OUTPUT SPSS

UJI HIPOTESIS 2

Regression

Removed

Method

1 JA, KPb _{. Enter}

2 KP.JAb _{. Enter}

a. Dependent Variable: KK b. All requested variables entered.

Model Summary

a. Predictors: (Constant), JA, KP b. Predictors: (Constant), JA, KP, KP.JA

ANOVAa

a. Dependent Variable: KK b. Predictors: (Constant), JA, KP c. Predictors: (Constant), JA, KP, KP.JA

Coefficientsa

Coefficients

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82

Variables Entered/Removeda

Model Variables Entered Variables Removed

Method

1 JA, KP_MCb _{. Enter}

2 KP.JA_MCb _{. Enter}

Model Summaryc

Model R R Square Adjusted R

a. Predictors: (Constant), JA, KP_MC

b. Predictors: (Constant), JA, KP_MC, KP.JA_MC c. Dependent Variable: KK_MC

ANOVAa

a. Dependent Variable: KK_MC b. Predictors: (Constant), JA, KP_MC

c. Predictors: (Constant), JA, KP_MC, KP.JA_MC

Coefficientsa

Coefficients

a. Dependent Variable: KK_MC

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Standardized Residual

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83

Normal Parametersa,b Mean 0E-7

Std. Deviation .98574749

Most Extreme Differences

Absolute .075

Positive .067

Negative -.075

Kolmogorov-Smirnov Z .779

Asymp. Sig. (2-tailed) .579

a. Test distribution is Normal. b. Calculated from data.

Regression

Removed

Method

1 JA, KP_MCb _{. Enter}

2 KP.JA_MCb _{. Enter}

a. Dependent Variable: ABSRES2 b. All requested variables entered.

Model Summary

a. Predictors: (Constant), JA, KP_MC

b. Predictors: (Constant), JA, KP_MC, KP.JA_MC

ANOVAa

a. Dependent Variable: ABSRES2 b. Predictors: (Constant), JA, KP_MC

c. Predictors: (Constant), JA, KP_MC, KP.JA_MC

Coefficientsa

Model Unstandardized Coefficients Standardized

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84

KP.JA_MC -.206 .114 -.237 -1.803 .074

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85 LAMPIRAN 5

ANALISIS

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86 LAMPIRAN 5: OUTPUT SPSS

ANALISIS TAMBAHAN

Regression

Removed

Method

1 KP_MC, KO_MCb _{. Enter}

Model Summary

a. Predictors: (Constant), KP_MC, KO_MC

ANOVAa

b. Predictors: (Constant), KP_MC, KO_MC

Coefficientsa

Coefficients

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88 Regression

Removed

Method

1 KP_MC, KO_MCb _{. Enter}

Model Summary

a. Predictors: (Constant), KP_MC, KO_MC

ANOVAa

b. Predictors: (Constant), KP_MC, KO_MC

Coefficientsa

Coefficients

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