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HASIL UJI MULTIKOLINEARITAS HASIL UJI NORMALITAS HASIL UJI HETEROKEDASTISITAS

142 HASIL UJI ASUMSI KLASIK

1. HASIL UJI MULTIKOLINEARITAS

Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 Constant 5.823 2.198 2.650 .010 TPA .390 .081 .523 4.813 .000 .443 2.257 TKPA .253 .087 .328 2.895 .005 .409 2.447 TBWA -.048 .063 -.062 -.769 .444 .818 1.223 a. Dependent Variable: TKA Coefficient Correlations a Model TBWA TPA TKPA 1 Correlations TBWA 1.000 -.029 -.280 TPA -.029 1.000 -.708 TKPA -.280 -.708 1.000 Covariances TBWA .004 .000 -.002 TPA .000 .007 -.005 TKPA -.002 -.005 .008 a. Dependent Variable: TKA 143

2. HASIL UJI NORMALITAS

144

3. HASIL UJI HETEROKEDASTISITAS

145 HASIL UJI REGRESI BERGANDA Regression Variables EnteredRemoved Model Variables Entered Variables Removed Method 1 TBWA, TPA, TKPA a . Enter a. All requested variables entered. Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .776 a .602 .586 1.711 a. Predictors: Constant, TBWA, TPA, TKPA ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 336.525 3 112.175 38.322 .000 a Residual 222.463 76 2.927 Total 558.987 79 a. Predictors: Constant, TBWA, TPA, TKPA b. Dependent Variable: TKA 146 Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 Constant 5.823 2.198 2.650 .010 TPA .390 .081 .523 4.813 .000 TKPA .253 .087 .328 2.895 .005 TBWA -.048 .063 -.062 -.769 .444 a. Dependent Variable: TKA 134 HASIL UJI RELIABILITAS PROFESIONALISME Reliability Scale: ALL VARIABLES Case Processing Summary N Cases Valid 80 100.0 Excluded a .0 Total 80 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .713 .738 10 Item Statistics Mean Std. Deviation N P1 3.63 .817 80 P2 4.06 .663 80 P3 4.00 .636 80 P4 3.79 .867 80 P5 4.15 .576 80 P6 4.23 .503 80 P7 4.04 .665 80 P8 4.14 .611 80 P9 4.01 .606 80 P10 3.99 .738 80 135 Inter-Item Correlation Matrix P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P1 1.000 -.120 -.073 .083 .040 .116 .073 -.022 .265 .160 P2 -.120 1.000 .540 .222 .373 .299 .368 .291 -.034 .079 P3 -.073 .540 1.000 .115 .242 .277 .539 .293 .230 .324 P4 .083 .222 .115 1.000 .318 .314 .256 .128 -.091 .154 P5 .040 .373 .242 .318 1.000 .494 .349 .121 .067 .153 P6 .116 .299 .277 .314 .494 1.000 .619 .393 .157 .144 P7 .073 .368 .539 .256 .349 .619 1.000 .548 .187 .208 P8 -.022 .291 .293 .128 .121 .393 .548 1.000 .235 .060 P9 .265 -.034 .230 -.091 .067 .157 .187 .235 1.000 .397 P10 .160 .079 .324 .154 .153 .144 .208 .060 .397 1.000 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Squared Multiple Correlation Cronbachs Alpha if Item Deleted P1 36.40 11.534 .100 .137 .744 P2 35.96 10.644 .388 .417 .688 P3 36.03 10.328 .495 .512 .671 P4 36.24 10.386 .290 .198 .711 P5 35.88 10.794 .432 .342 .683 P6 35.80 10.618 .577 .500 .667 P7 35.99 9.683 .637 .605 .645 P8 35.89 10.810 .392 .377 .688 P9 36.01 11.253 .280 .316 .704 P10 36.04 10.594 .338 .263 .697 Scale Statistics Mean Variance Std. Deviation N of Items 40.03 12.759 3.572 10 136 HASIL UJI RELIABILITAS KARAKTERISTIK PERSONAL AUDITOR Reliability Scale: ALL VARIABLES Case Processing Summary N Cases Valid 80 100.0 Excluded a .0 Total 80 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .778 .768 8 Item Statistics Mean Std. Deviation N KPA1 4.28 .503 80 KPA2 4.20 .513 80 KPA3 4.08 .652 80 KPA4 4.03 .636 80 KPA5 3.98 .795 80 KPA6 3.90 .922 80 KPA7 3.94 .769 80 KPA8 3.56 .613 80 137 Inter-Item Correlation Matrix KPA1 KPA2 KPA3 KPA4 KPA5 KPA6 KPA7 KPA8 KPA1 1.000 .324 .168 .137 .112 .060 .307 -.015 KPA2 .324 1.000 .295 .256 .199 .123 .225 .000 KPA3 .168 .295 1.000 .515 .688 .329 .313 .273 KPA4 .137 .256 .515 1.000 .677 .371 .443 .191 KPA5 .112 .199 .688 .677 1.000 .463 .432 .185 KPA6 .060 .123 .329 .371 .463 1.000 .616 .213 KPA7 .307 .225 .313 .443 .432 .616 1.000 .290 KPA8 -.015 .000 .273 .191 .185 .213 .290 1.000 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Squared Multiple Correlation Cronbachs Alpha if Item Deleted KPA1 27.68 10.906 .222 .203 .788 KPA2 27.75 10.646 .295 .191 .780 KPA3 27.88 9.098 .604 .531 .735 KPA4 27.93 9.108 .621 .500 .732 KPA5 27.98 8.227 .666 .649 .718 KPA6 28.05 8.251 .528 .445 .750 KPA7 28.01 8.468 .634 .520 .725 KPA8 28.39 10.468 .265 .154 .786 Scale Statistics Mean Variance Std. Deviation N of Items 31.95 11.896 3.449 8 138 HASIL UJI RELIABILITAS BATASAN WAKTU AUDIT Reliability Scale: ALL VARIABLES Case Processing Summary N Cases Valid 80 100.0 Excluded a .0 Total 80 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .727 .747 5 Item Statistics Mean Std. Deviation N BWA1 3.26 1.145 80 BWA2 3.58 1.077 80 BWA3 3.96 .947 80 BWA4 3.95 .673 80 BWA5 3.59 1.015 80 139 Inter-Item Correlation Matrix BWA1 BWA2 BWA3 BWA4 BWA5 BWA1 1.000 .143 .126 .067 .389 BWA2 .143 1.000 .605 .390 .452 BWA3 .126 .605 1.000 .652 .510 BWA4 .067 .390 .652 1.000 .377 BWA5 .389 .452 .510 .377 1.000 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Squared Multiple Correlation Cronbachs Alpha if Item Deleted BWA1 15.08 8.653 .242 .160 .788 BWA2 14.76 7.297 .539 .394 .659 BWA3 14.37 7.377 .645 .597 .619 BWA4 14.39 9.126 .495 .430 .691 BWA5 14.75 7.177 .623 .395 .624 Scale Statistics Mean Variance Std. Deviation N of Items 18.34 11.594 3.405 5 140 HASIL UJI RELIABILITAS KUALITAS AUDIT Reliability Scale: ALL VARIABLES Case Processing Summary N Cases Valid 80 100.0 Excluded a .0 Total 80 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .740 .773 7 Item Statistics Mean Std. Deviation N KA1 3.66 .927 80 KA2 4.21 .520 80 KA3 4.25 .490 80 KA4 4.00 .616 80 KA5 4.11 .616 80 KA6 4.23 .477 80 KA7 4.15 .480 80 141 Inter-Item Correlation Matrix KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA1 1.000 .282 .299 .222 .089 .317 .087 KA2 .282 1.000 .434 .158 .161 .417 .175 KA3 .299 .434 1.000 .503 .408 .298 .269 KA4 .222 .158 .503 1.000 .733 .345 .428 KA5 .089 .161 .408 .733 1.000 .473 .370 KA6 .317 .417 .298 .345 .473 1.000 .404 KA7 .087 .175 .269 .428 .370 .404 1.000 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Squared Multiple Correlation Cronbachs Alpha if Item Deleted KA1 24.95 4.959 .304 .208 .782 KA2 24.40 5.813 .396 .312 .722 KA3 24.36 5.525 .568 .398 .690 KA4 24.61 5.025 .605 .629 .673 KA5 24.50 5.190 .537 .617 .689 KA6 24.39 5.557 .575 .436 .690 KA7 24.46 5.897 .407 .267 .720 Scale Statistics Mean Variance Std. Deviation N of Items 28.61 7.076 2.660 7 132 HASIL UJI VALIDITAS BATASAN WAKTU AUDIT Correlations BWA1 BWA2 BWA3 BWA4 BWA5 TBWA BWA1 Pearson Correlation 1 .143 .126 .067 .389 .545 Sig. 2-tailed .206 .266 .558 .000 .000 N 80 80 80 80 80 80 BWA2 Pearson Correlation .143 1 .605 .390 .452 .744 Sig. 2-tailed .206 .000 .000 .000 .000 N 80 80 80 80 80 80 BWA3 Pearson Correlation .126 .605 1 .652 .510 .793 Sig. 2-tailed .266 .000 .000 .000 .000 N 80 80 80 80 80 80 BWA4 Pearson Correlation .067 .390 .652 1 .377 .637 Sig. 2-tailed .558 .000 .000 .001 .000 N 80 80 80 80 80 80 BWA5 Pearson Correlation .389 .452 .510 .377 1 .788 Sig. 2-tailed .000 .000 .000 .001 .000 N 80 80 80 80 80 80 TBWA Pearson Correlation .545 .744 .793 .637 .788 1 Sig. 2-tailed .000 .000 .000 .000 .000 N 80 80 80 80 80 80 . Correlation is significant at the 0.01 level 2-tailed. 133 HASIL UJI VALIDITAS KUALITAS AUDIT Correlations KA1 KA2 KA3 KA4 KA5 KA6 KA7 TKA KA1 Pearson Correlation 1 .282 .299 .222 .089 .317 .087 .603 Sig. 2-tailed .011 .007 .048 .430 .004 .444 .000 N 80 80 80 80 80 80 80 80 KA2 Pearson Correlation .282 1 .434 .158 .161 .417 .175 .554 Sig. 2-tailed .011 .000 .162 .153 .000 .121 .000 N 80 80 80 80 80 80 80 80 KA3 Pearson Correlation .299 .434 1 .503 .408 .298 .269 .687 Sig. 2-tailed .007 .000 .000 .000 .007 .016 .000 N 80 80 80 80 80 80 80 80 KA4 Pearson Correlation .222 .158 .503 1 .733 .345 .428 .741 Sig. 2-tailed .048 .162 .000 .000 .002 .000 .000 N 80 80 80 80 80 80 80 80 KA5 Pearson Correlation .089 .161 .408 .733 1 .473 .370 .691 Sig. 2-tailed .430 .153 .000 .000 .000 .001 .000 N 80 80 80 80 80 80 80 80 KA6 Pearson Correlation .317 .417 .298 .345 .473 1 .404 .689 Sig. 2-tailed .004 .000 .007 .002 .000 .000 .000 N 80 80 80 80 80 80 80 80 KA7 Pearson Correlation .087 .175 .269 .428 .370 .404 1 .552 Sig. 2-tailed .444 .121 .016 .000 .001 .000 .000 N 80 80 80 80 80 80 80 80 TKA Pearson Correlation .603 .554 .687 .741 .691 .689 .552 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 N 80 80 80 80 80 80 80 80 . Correlation is significant at the 0.05 level 2-tailed. . Correlation is significant at the 0.01 level 2-tailed. HASIL UJI VALIDITAS PROFESIONALISME Correlations P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 TPA P1 Pearson Correlation 1 -.120 -.073 .083 .040 .116 .073 -.022 .265 .160 .324 Sig. 2-tailed .290 .520 .466 .722 .307 .521 .845 .017 .156 .003 N 80 80 80 80 80 80 80 80 80 80 80 P2 Pearson Correlation -.120 1 .540 .222 .373 .299 .368 .291 -.034 .079 .539 Sig. 2-tailed .290 .000 .048 .001 .007 .001 .009 .768 .484 .000 N 80 80 80 80 80 80 80 80 80 80 80 P3 Pearson Correlation -.073 .540 1 .115 .242 .277 .539 .293 .230 .324 .624 Sig. 2-tailed .520 .000 .311 .031 .013 .000 .008 .040 .003 .000 N 80 80 80 80 80 80 80 80 80 80 80 P4 Pearson Correlation .083 .222 .115 1 .318 .314 .256 .128 -.091 .154 .504 Sig. 2-tailed .466 .048 .311 .004 .004 .022 .260 .421 .172 .000 N 80 80 80 80 80 80 80 80 80 80 80 P5 Pearson Correlation .040 .373 .242 .318 1 .494 .349 .121 .067 .153 .558 Sig. 2-tailed .722 .001 .031 .004 .000 .002 .287 .554 .174 .000 N 80 80 80 80 80 80 80 80 80 80 80 P6 Pearson Correlation .116 .299 .277 .314 .494 1 .619 .393 .157 .144 .667 Sig. 2-tailed .307 .007 .013 .004 .000 .000 .000 .164 .202 .000 N 80 80 80 80 80 80 80 80 80 80 80 P7 Pearson Correlation .073 .368 .539 .256 .349 .619 1 .548 .187 .208 .741 Sig. 2-tailed .521 .001 .000 .022 .002 .000 .000 .096 .065 .000 N 80 80 80 80 80 80 80 80 80 80 80 P8 Pearson Correlation -.022 .291 .293 .128 .121 .393 .548 1 .235 .060 .532 Sig. 2-tailed .845 .009 .008 .260 .287 .000 .000 .036 .597 .000 N 80 80 80 80 80 80 80 80 80 80 80 P9 Pearson Correlation .265 -.034 .230 -.091 .067 .157 .187 .235 1 .397 .433 Sig. 2-tailed .017 .768 .040 .421 .554 .164 .096 .036 .000 .000 N 80 80 80 80 80 80 80 80 80 80 80 P10 Pearson Correlation .160 .079 .324 .154 .153 .144 .208 .060 .397 1 .514 Sig. 2-tailed .156 .484 .003 .172 .174 .202 .065 .597 .000 .000 N 80 80 80 80 80 80 80 80 80 80 80 TPA Pearson Correlation .324 .539 .624 .504 .558 .667 .741 .532 .433 .514 1 Sig. 2-tailed .003 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 80 80 80 80 80 80 80 80 80 80 80 . Correlation is significant at the 0.05 level 2-tailed. . Correlation is significant at the 0.01 level 2-tailed. HASIL UJI VALIDITAS KARAKTERISTIK PERSONAL AUDITOR Correlations KPA1 KPA2 KPA3 KPA4 KPA5 KPA6 KPA7 KPA8 TKPA KPA1 Pearson Correlation 1 .324 .168 .137 .112 .060 .307 -.015 .359 Sig. 2-tailed .003 .136 .227 .321 .597 .006 .892 .001 N 80 80 80 80 80 80 80 80 80 KPA2 Pearson Correlation .324 1 .295 .256 .199 .123 .225 .000 .428 Sig. 2-tailed .003 .008 .022 .077 .277 .045 1.000 .000 N 80 80 80 80 80 80 80 80 80 KPA3 Pearson Correlation .168 .295 1 .515 .688 .329 .313 .273 .717 Sig. 2-tailed .136 .008 .000 .000 .003 .005 .014 .000 N 80 80 80 80 80 80 80 80 80 KPA4 Pearson Correlation .137 .256 .515 1 .677 .371 .443 .191 .728 Sig. 2-tailed .227 .022 .000 .000 .001 .000 .090 .000 N 80 80 80 80 80 80 80 80 80 KPA5 Pearson Correlation .112 .199 .688 .677 1 .463 .432 .185 .784 Sig. 2-tailed .321 .077 .000 .000 .000 .000 .100 .000 N 80 80 80 80 80 80 80 80 80 KPA6 Pearson Correlation .060 .123 .329 .371 .463 1 .616 .213 .707 Sig. 2-tailed .597 .277 .003 .001 .000 .000 .058 .000 N 80 80 80 80 80 80 80 80 80 KPA7 Pearson Correlation .307 .225 .313 .443 .432 .616 1 .290 .758 Sig. 2-tailed .006 .045 .005 .000 .000 .000 .009 .000 N 80 80 80 80 80 80 80 80 80 KPA8 Pearson Correlation -.015 .000 .273 .191 .185 .213 .290 1 .427 Sig. 2-tailed .892 1.000 .014 .090 .100 .058 .009 .000 N 80 80 80 80 80 80 80 80 80 TKPA Pearson Correlation .359 .428 .717 .728 .784 .707 .758 .427 1 Sig. 2-tailed .001 .000 .000 .000 .000 .000 .000 .000 N 80 80 80 80 80 80 80 80 80 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed. Bila ada kritik dan saran dapat menghubungi Mochamad Idris 0857 1717 6569, Page 1 e-mail: idrz.mochizzgmail.com , terima kasih… KUESIONER PENGARUH PROFESIONALISME, KARAKTERISTIK PERSONAL AUDITOR, DAN BATASAN WAKTU AUDIT TERHADAP KUALITAS AUDIT JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA 1432 H2011 M Bila ada kritik dan saran dapat menghubungi Mochamad Idris 0857 1717 6569, Page 2 e-mail: idrz.mochizzgmail.com , terima kasih… Hal: Permohonan Pengisian Kuesioner Jakarta, April 2011 Kepada Yth. BapakIbuSdri Responden Di Tempat Dengan hormat, Sehubungan dengan penyelesaian tugas akhir sebagai mahasiswi Program Strata Satu S1 Universitas Islam Negeri Syarif Hidayatullah Jakarta, saya: Nama : Mochamad Idris NIM : 107082001539 FakJurSmtr : Ekonomi dan BisnisAkuntansiVII bermaksud melakukan penelitian ilmiah untuk penyusunan skripsi dengan judul “Pengaruh Profesionalisme, Karakteristik Personal Auditor, dan Batasan Waktu Audit terhadap Kualitas Audit ”. Untuk itu, saya sangat mengharapkan kesediaan BapakIbuSdri untuk menjadi responden dengan mengisi lembar kuesioner ini secara lengkap dan sebelumnya saya mohon maaf telah menggangu waktu bekerja BapakIbuSdri. Data yang diperoleh hanya akan digunakan untuk kepentingan penelitian dan tidak digunakan sebagai penilaian kinerja di tempat BapakIbuSdri bekerja, sehingga kerahasiaannya akan saya jaga sesuai dengan etika penelitian.  Dimohon untuk membaca setiap pertanyaan secara hati-hati dan menjawab dengan lengkap semua pertanyaan, karena apabila terdapat salah satu nomor yang tidak diisi maka kuesioner dianggap tidak berlaku.  Tidak ada jawaban yang salah atau benar dalam pilihan anda, yang penting memilih jawaban yang sesuai dengan pendapat anda. Bila ada kritik dan saran dapat menghubungi Mochamad Idris 0857 1717 6569, Page 3 e-mail: idrz.mochizzgmail.com , terima kasih… Apabila diantara BapakIbuSdri ada yang membutuhkan hasil penelitian ini, maka BapakIbuSdri dapat menghubungi saya telpon dan e-mail tertera di bawah. Atas kesediaan BapakIbuSdri meluangkan waktu untuk mengisi dan menjawab semua pertanyaan dalam eksperimen ini, saya sampaikan terima kasih. Dosen Pembimbing Hormat saya, Peneliti Dr. Amilin, SE, Ak, M.Si Mochamad Idris Bila ada kritik dan saran dapat menghubungi Mochamad Idris 0857 1717 6569, Page 4 e-mail: idrz.mochizzgmail.com , terima kasih… Nomor : ……… diisi oleh peneliti IDENTITAS RESPONDEN Nama : ……………………. boleh tidak diisi Nama KAP : ……………………. Jenis Kelamin : Laki-laki Perempuan Umur : ………… tahun Posisi Terakhir : Partner Manajer Supervisor Auditor Senior Auditor Junior Pendidikan Terakhir : D3 S1 S2 S3 Pengalaman Kerja : 1 tahun 1-3 tahun 3 tahun Bila ada kritik dan saran dapat menghubungi Mochamad Idris 0857 1717 6569, Page 5 e-mail: idrz.mochizzgmail.com , terima kasih…

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