BAB V KESIMPULAN DAN SARAN
5.3. Saran
Beberapa saran yang dapat diberikan oleh penulis untuk dapat digunakan dalama penelitian selanjutnya adalah:
1. Penelitian selanjutnya sebaiknya mengikutsertakan akuntan pemerintah, dan akuntan manajemen sebagai objek penelitian.
2. Responden dalam penelitian selanjutnya tidak hanya pada auditor, akuntan pendidik, dan manajemen perusahaan di Jakarta Timur, melainkan penelitian dilakukan di seluruh kota Jakarta bahkan di kota-kota besar yang ada di Indonesia
3. Penelitian selanjutnya sebaiknya menambahkan penggunaan metode survey seperti metode interviewsehingga mendapatkan komunikasi dua arah dengan subyek dan mendapatkan kejujuran jawaban subyek.
DAFTAR PUSTAKA
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Arens, Alvin A., Elder, Randal J., Beasley, Mark S., Auditing & Assurance Services: An Integrated Approach, 15th Edition, England: Pearson Education Limited, 2014.
Arisestyawan, Ronald, Analisis Persepsi Akuntan Publik dan Mahasiswa Pendidik Profesi Akuntannsi Terhadap Kode Etik Ikatan Akuntan Indonesia.
Sinopsis Skripsi Program Sarjana Fakultas Ekonomi Universitas Diponegoro, 2010.
Bateman, Thomas S., dan Snell, Scott A., Management Leading & Collaborating in Competitive World, 7th Edition, New York : McGraw – Hill
International Edition, 2007.
Boyton, William C., Johnson, Raymon N., Kell, Walter E., Modern Auditing, USA John Wiley and Sons. 2006.
Brooks, Leonard J, Dunn, Paul, Business & Profesional Etchics for Accountant, 6th Edition, South Western College Publishing, 2012.
Darmoko, H. W, dan Suharni, Siti. Pengaruh Persepsi Profesi dan Kesadaran Etis Akuntan terhadap Komitmen Profesi pada Auditor di Kantor Akuntan Publik, Ekomaks Volume 2 Nomor 2, 2013
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PT.Salemba Empat, 2011.
Febri, Tantri Arini. Pengaruh Persepsi Auditor Internal atas Kode Etik terhadap Kinerja Auditor Internal. Studi pada Auditor di Badan Pengawasan Keuangan dan pembangunan Perwakilan Provinsi Daerah Istimewa Yogyakarta. Fakultas Ekonomi Universitas Sebelas Maret Surakarta, 2010 Ghozali, Imam. Aplikasi Analisis Multivariate dengan Program SPSS, Semarang:
Universitas Diponegoro, 2011.
Institut Akuntan Publik Indonesia, StandarProfesional Akuntan Publik (SPAP).
Pernyataan Standar Per 31 Maret 2011, Jakarta: PT. Salemba Empat,
2011
Januarti, Indira. Analisis Pengaruh Pengalaman Auditor, Komitmen Profesional, Orientasi Etis dan Nilai Etika Organisasi terhadap Persepsi dan
Pengembangan Etis (Auditor Badan Pemeriksaan Keuangan Indonesia), SNA XIV Aceh, 2011
Keraf, S., Etika Bisnis Tuntutan Dan Relevansi, Yogyakarta : Kanisius, 1998.
Martadi, Indiana Farid dan Sri Suranta, Persepsi Akuntan, Mahasiswa Akuntansi, dan Karyawan Bagian Akuntansi Dipandang dari Segi Gender Terhadap Etika Bisnis dan Etika Profesi : Studi di Wilayah Surakarta,Simposium Nasional Akuntansi IX IAI-KAPd Agustus, 2006.
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Yogyakarta: BPFE-YOGYAKARTA, 2005.
Reliability
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item
Deleted
x11 13,1000 3,610 ,622 ,800
x12 13,1000 3,266 ,714 ,758
x13 13,3333 3,333 ,652 ,788
x14 12,9667 3,689 ,646 ,791
Case Processing Summary
30 100,0
0 ,0
30 100,0
Valid Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure.
a.
Reliability Statistics
,830 4
Cronbach's
Alpha N of Items
Scale Statistics
17,5000 5,845 2,41761 4
Mean Variance Std. Deviation N of Items
Reliability
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item
Deleted
x21 12,5333 4,395 ,628 ,657
x22 12,3667 4,378 ,531 ,710
x23 12,4333 4,461 ,717 ,621
x24 12,6667 4,782 ,385 ,795
Case Processing Summary
30 100,0
0 ,0
30 100,0
Valid Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure.
a.
Reliability Statistics
,755 4
Cronbach's
Alpha N of Items
Scale Statistics
16,6667 7,402 2,72072 4
Mean Variance Std. Deviation N of Items
Reliability
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item
Deleted
x31 12,2667 5,582 ,822 ,728
x32 12,5000 6,052 ,698 ,785
x33 12,4667 6,257 ,499 ,881
x34 12,4667 6,257 ,710 ,782
Case Processing Summary
30 100,0
0 ,0
30 100,0
Valid Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure.
a.
Reliability Statistics
,839 4
Cronbach's
Alpha N of Items
Scale Statistics
16,5667 10,185 3,19140 4
Mean Variance Std. Deviation N of Items
Reliability
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item
Deleted
y1 12,7000 4,769 ,457 ,807
y2 12,8000 4,579 ,583 ,736
y3 12,7000 4,907 ,572 ,742
y4 12,7000 4,286 ,793 ,632
Case Processing Summary
30 100,0
0 ,0
30 100,0
Valid Excludeda Total Cases
N %
Listwise deletion based on all variables in the procedure.
a.
Reliability Statistics
,785 4
Cronbach's
Alpha N of Items
Item Statistics
4,2667 ,98027 30
4,1667 ,91287 30
4,2667 ,82768 30
4,2667 ,82768 30
y1 y2 y3 y4
Mean Std. Deviation N
DESCRIPTIVE SATISTIC
Descriptive Statistics
N Range Minimum Maximum Mean Std. Deviation
Persepsi Auditor (X1) 75 20 0 20 5.49 7.894
Persepsi Akuntan Pendidik (X2) 75 20 0 20 5.73 8.234
Persepsi Manajemen Perusahaan (X3) 75 20 0 20 5.67 8.166
Etika Profesi (Y) 75 8 12 20 16.27 1.803
Valid N (listwise) 75
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 14.36 17.84 16.27 .776 75
Std. Predicted Value -2.451 2.021 .000 1.000 75
Standard Error of Predicted Value .328 .559 .380 .057 75
Adjusted Predicted Value 14.16 17.74 16.27 .789 75
Residual -3.860 3.222 .000 1.628 75
Std. Residual -2.323 1.939 .000 .980 75
Stud. Residual -2.401 1.982 .000 1.009 75
Deleted Residual -4.126 3.367 .000 1.726 75
Stud. Deleted Residual -2.487 2.025 -.002 1.019 75
Mahal. Distance 1.894 7.401 2.960 1.262 75
Cook's Distance .000 .100 .015 .020 75
Centered Leverage Value .026 .100 .040 .017 75
a. Dependent Variable: Etika Profesi (Y)
Statistics Persepsi Auditor
(X1)
Persepsi Akuntan Pendidik (X2)
Persepsi Manajemen Perusahaan (X3)
Etika Profesi (Y)
N
Valid 75 75 75 75
Missing 0 0 0 0
Mean 5.49 5.73 5.67 16.27
Median .00 .00 .00 16.00
Mode 0 0 0 17
Std. Deviation 7.894 8.234 8.166 1.803
Range 20 20 20 8
Minimum 0 0 0 12
Maximum 20 20 20 20
Sum 412 430 425 1220
Frequency Table
Persepsi Auditor (X1)
Frequency Percent Valid Percent Cumulative Percent
Valid
0 50 66.7 66.7 66.7
12 1 1.3 1.3 68.0
13 1 1.3 1.3 69.3
14 1 1.3 1.3 70.7
15 3 4.0 4.0 74.7
16 6 8.0 8.0 82.7
17 7 9.3 9.3 92.0
18 2 2.7 2.7 94.7
19 3 4.0 4.0 98.7
20 1 1.3 1.3 100.0
Total 75 100.0 100.0
Persepsi Akuntan Pendidik (X2)
Frequency Percent Valid Percent Cumulative Percent
Valid
0 50 66.7 66.7 66.7
13 1 1.3 1.3 68.0
14 2 2.7 2.7 70.7
15 2 2.7 2.7 73.3
16 3 4.0 4.0 77.3
17 4 5.3 5.3 82.7
18 5 6.7 6.7 89.3
19 7 9.3 9.3 98.7
20 1 1.3 1.3 100.0
Total 75 100.0 100.0
Persepsi Manajemen Perusahaan (X3)
Frequency Percent Valid Percent Cumulative Percent
Valid
0 50 66.7 66.7 66.7
12 1 1.3 1.3 68.0
13 2 2.7 2.7 70.7
14 1 1.3 1.3 72.0
16 5 6.7 6.7 78.7
17 5 6.7 6.7 85.3
18 4 5.3 5.3 90.7
19 4 5.3 5.3 96.0
20 3 4.0 4.0 100.0
Total 75 100.0 100.0
Etika Profesi (Y)
Frequency Percent Valid Percent Cumulative Percent
Valid
12 1 1.3 1.3 1.3
13 5 6.7 6.7 8.0
14 7 9.3 9.3 17.3
15 12 16.0 16.0 33.3
16 14 18.7 18.7 52.0
17 17 22.7 22.7 74.7
18 10 13.3 13.3 88.0
19 8 10.7 10.7 98.7
20 1 1.3 1.3 100.0
Total 75 100.0 100.0
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 75
Normal Parametersa,b Mean .0000000
Std. Deviation 1.62785936
Most Extreme Differences
Absolute .066
Positive .058
Negative -.066
Kolmogorov-Smirnov Z .571
Asymp. Sig. (2-tailed) .901
a. Test distribution is Normal.
b. Calculated from data.
Correlations Etika Profesi
(Y)
Persepsi Auditor (X1)
Persepsi Akuntan Pendidik (X2)
Persepsi Manajemen Perusahaan
(X3)
Pearson Correlation
Etika Profesi (Y) 1.000 .008 .279 -.208
Persepsi Auditor (X1) .008 1.000 -.491 -.489
Persepsi Akuntan Pendidik (X2) .279 -.491 1.000 -.490
Persepsi Manajemen Perusahaan (X3) -.208 -.489 -.490 1.000
Sig. (1-tailed)
Etika Profesi (Y) . .474 .008 .037
Persepsi Auditor (X1) .474 . .000 .000
Persepsi Akuntan Pendidik (X2) .008 .000 . .000
Persepsi Manajemen Perusahaan (X3) .037 .000 .000 .
N
Etika Profesi (Y) 75 75 75 75
Persepsi Auditor (X1) 75 75 75 75
Persepsi Akuntan Pendidik (X2) 75 75 75 75
Persepsi Manajemen Perusahaan (X3) 75 75 75 75
Charts
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 11.251 1.666 6.755 .000
Persepsi Auditor (X1) .302 .102 1.321 2.964 .004 .058 17.309
Persepsi Akuntan Pendidik (X2) .329 .098 1.503 3.372 .001 .058 17.316
Persepsi Manajemen Perusahaan (X3)
.259 .098 1.175 2.639 .010 .058 17.278
a. Dependent Variable: Etika Profesi (Y)
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .430a .185 .151 1.662 2.239
a. Predictors: (Constant), Persepsi Manajemen Perusahaan (X3), Persepsi Auditor (X1), Persepsi Akuntan Pendidik (X2)
b. Dependent Variable: Etika Profesi (Y)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 44.572 3 14.857 5.379 .002b
Residual 196.095 71 2.762
Total 240.667 74
a. Dependent Variable: Etika Profesi (Y)
b. Predictors: (Constant), Persepsi Manajemen Perusahaan (X3), Persepsi Auditor (X1), Persepsi Akuntan Pendidik (X2)
Coefficient Correlationsa
Model Persepsi
Manajemen Perusahaan (X3)
Persepsi Auditor (X1)
Persepsi Akuntan Pendidik (X2)
1
Correlations
Persepsi Manajemen Perusahaan (X3) 1.000 .961 .961
Persepsi Auditor (X1) .961 1.000 .961
Persepsi Akuntan Pendidik (X2) .961 .961 1.000
Covariances
Persepsi Manajemen Perusahaan (X3) .010 .010 .009
Persepsi Auditor (X1) .010 .010 .010
Persepsi Akuntan Pendidik (X2) .009 .010 .010
a. Dependent Variable: Etika Profesi (Y)
Collinearity Diagnosticsa
Model Dimension Eigenvalue Condition Index Variance Proportions
(Constant) Persepsi Auditor (X1)
Persepsi Akuntan Pendidik (X2)
Persepsi Manajemen Perusahaan (X3)
1
1 1.993 1.000 .00 .00 .00 .00
2 1.000 1.412 .00 .01 .01 .03
3 1.000 1.412 .00 .02 .02 .00
4 .007 17.302 1.00 .97 .97 .97
a. Dependent Variable: Etika Profesi (Y)
RIWAYAT HIDUP Data Pribadi
Nama : Astriddyna Sofia
Tempat/Tgl Lahir : Jakarta, 27 September 1991 Jenis Kelamin : Perempuan
Agama : Kristen
Alamat : Jalan Mesjid Bendungan No. 5, RT 008/ RW 007, Cawang,
Jakarta Timur
Telepon : 021 – 8094565
Handphone : 087788434887
Email : [email protected]
Pendidikan Formal
1997 – 2003 : SDN Kayu Ringin Jaya 1, Bekasi 2003 – 2006 : SMP Perguruan Advent XIV Bekasi 2006 – 2009 : SMA Perguruan Advent 1 Jakarta 2009 – 2014 : STIE Indonesia Banking School
Pengalaman
5. Magang di BPR Daerah, Pati 2010
6. Magang di Kantor Bank Indonesia, Solo 2011
Pendidikan Non Formal
1. The British Institute (TBI) 2009