61
The aim from heteroscedastisity test is to test whether the regression model occur the variance inequality of the residual from one observation to
another observation
ß
A good regression model is homocedastisity or there is no heteroscedastisity
ß à
n this research
á
heteroscedastisity test can be viewed with using the chart Scatter plot between the predicted value of dependent
variable
â
ZPRED
ã
and residual
â
SRESID.
Figure 4.2 Heteroscedasticity Test
S
ource: Processed primary data by spss 20.0
From the scatterplot graph above it can be seen there is no clear pattern and the points spread above and below the
ä
on the Y axis
á
it can be concluded not happen heteroscedasticity in regression models
ß
4. Hypothesis Testing
a
ß
Coefficient of Determination
62
å
n multiple linear regression test were analyzed also the coefficient of determination
æ
R²
çè
Assay coefficient of determination used in this study to see the effect of the independent variable
æ
auditor experience and professional judgment of auditor
ç
towards dependent variable
æ
quality of audit evidence collected
çè
Value of the correlation coefficient
æ
R
ç
shows how much correlation or relationship between the independent variables with the dependent variable ranged from
é
to
êë
if it closely to
ê
the correlation getting stronger
ë
if closely
é
the correlation are getting weak
æ
Priyatno
ë ìéêì
í êî
ï ç è
Table 4.12 Model Summary
Source: Processed primary data by spss 20.0
Table
ï èê é
shows that adjusted R square value or coefficient of determination is equal to
é èìðîè
å
ts mean all of independent variable like auditor experience and professional judgment of auditor toward quality of
audit evidence collected has significant influence
ì ðèî
ñ è
Thus
ë
the residual coefficient
ë
around
ò éè
ò ñ
it will be explained by the other factors that is not calculated in this research
æ
Priyatno
ë ìé êì
í ê
óî ôêó ï ç
è
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate 1
.567
a
.322 .293
4.272 a. Predictors: Constant, ProfessionalJudgement, AuditorExperience
b. Dependent Variable: AuditEvidenceQuality
63
b
õ
Simultaneous Significant Test
ö
F
÷
Test
ø
The significance of the regression model simultaneously was tested by looking at the significant value
ö
sig
ø õ
Significance value
ö
sig
ø
would be seen
ù
whereby if a significance value below
ú õúû
then the independent variables influence the dependent variable is declared
õ
The hypothesis for the F test is as follows
ü ýþ
ÿ ü
There are significant effects between auditor experience and Professional judgment to quality of audit evidence collected
õ
The test is performed with the following conditions
ü
f the Significant value
ö
sig
ø ú õ
úûù
then
ý þ
ÿ
is rejected
ù
f the Significant value
ö
sig
ø ú õ
úûù
then
ýþ ÿ
is accepted
õ
Table 4.13 Simultaneous Significant Test F-Test
Source: Processed primary data by spss 20.0
From the results of the regression analysis
ù
the obtained a significance value
ö
sig
ø ú õ
úúú ö
p =
ú õúúú ù
p
ú õ úû ø
õ
This shows that
ý
a
ÿ
is accepted
ù
ANOVA
a
Model Sum of
Squares df
Mean Square
F Sig.
Regressio n
406.713 2
203.356 11.142
.000
b
Residual 857.787
47 18.251
1 Total
1264.500 49
a. Dependent Variable: AuditEvidenceQuality b. Predictors: Constant, ProfessionalJudgment, AudiotEksperience
64
thus it can concluded there are significant effects between auditor experience and
professional judgment to quality of audit evidence collected
c Significant Partial Test
T Test
Statistical t test performed to further investigate which of the
independent variables in influencing the dependent variable The
hypothesis that will be tested as follows
Table 4.14 Significant Partial Test T-Test
Source: Processed primary data by spss 20.0
By Seeing Table the results of significant test partial
T Test
are as follows Auditor Experience
Coefficients
a
Unstandardized Coefficients
Standardize d
Coefficients Model
B Std. Error
Beta t
Sig.
Constant 21.041
4.704 4.473
.000 AuditorExperience
2.270 .516
.534 4.395
.000 1
ProfessionalJudgme nt
.255 .109
.284 2.343
.023 a. Dependent Variable: AuditEvidenceQuality
65
From the Table shows that probability value of Auditor
Experience is t means Auditor Experience
influence the Quality of Audit Evidence Collected Partially So
the s accepted
Professional udgment of Auditor
From the Table shows that probability value of
Professional udgment of Auditor is
t means Professional
udgment of Auditor influence the Quality of Audit Evidence Collected Partially
So the s accepted
d ultiple Regression Analysis
ultiple regression analysis used to test the effect of two or more independent variables toward the dependent variable
n this research independent variables are auditor experience and professional judgment
and dependent variable is quality of audit evidence collected
Table 4.15 Multiple Regression Analysis
Unstandardized Coefficients Model
B Std. Error
