RESEARCH FINDINGS AND ANALYSIS A. Descriptive of Data
1. Descriptive Statistics
Before entering data analysis, first we have to know the object and sample of the study, the object of the study is Control Self-Assessment, being related to
the audit plan of external auditor, that’s why researcher decided to have external auditor as a research sample. The amount of external auditor in Jakarta based on
IAI 2006 directory book is 687, with tolerable error for 15, sample that are used in this research is 41 external auditors, for precaution researcher take 50
sample.
Table 4.1 Respondents of the study
No Position
Respondent Percentage
1 Manager
3 6
2 Partner
1 2
3 Supervisor
2 4
4 Senior
8 16
5 Expertise
2 4
6 Junior
34 68
50 100
Total
Table 4.1 explains about respondent, classified by their position as an external auditor. There are only three managers that are willing to respond, one
partner, two supervisor, eight senior, two expertise staff and thirty four junior auditors. From table we can see that there is a small response rate from middle
commonly to response, these kind of respondent is still relevant considering that junior auditor often sent to do the field work in client to collect audit data,
thereby junior interactively communicate with internal auditor, with a strict supervision.
Table 4.2 Auditor Experience
No Auditor Experience
Respondent Percentage
1 4 years audit experience
35 70
2 4 years audit experience
15 30
50 100
Total
Table 4.2 explains about auditor or respondents experience in audit. Most of the respondent or thirty five auditors had less than four years audit
experience. This was enough to fulfill the relevant criteria to become research object related to Control Self-Assessment, then there are fifteen respondents or
auditor who had more than four years experience in audit, these kind of respondent is the most relevant respondent, researcher categorized them as
middle up auditor.
Table 4.3 Descriptive Variables
50 47,00
82,00 3187,00
63,7400 6,73041
,537 ,662
50 24,00
52,00 1684,00
33,6800 6,57900
,031 ,662
50 audt_percep
csa_implement Valid N listwise
Statistic Statistic
Statistic Statistic
Statistic Statistic
Statistic Std. Error
N Minimum
Maximu Sum
Mean Std.
Kurtosis
Table 4.3 explains about respondent opinion valuescale when filling the questionnaires. From the table we can see that total sample is 50, and minimum
and CSA is 82 and 52. Sum of audit plan and CSA is 3187 and 1684. Average value or mean of auditor perception is 63,74 or 77, this means most of the
auditors assumed CSA is useful for audit primarly in audit planning, then for the implementation of CSA in companies, respondent gave an average value for
33,68 or 63 this means most of the auditors assumed CSA implementation in reality is not fully adopt and implement.
2. Data Quality and Normality test
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