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
This research use questionnaires to measures the variable. This kind of measurement need data quality and normality test to decided whether the data is
reliable, valid, and normal to be analyzed. a. Reliability Test
To decided whether the data is reliable or not, from the appendices 1, it shows that the data had N of cases = 50, and N of items = 23, with average
value of Cronbach Alpha 0.8543 for total item. With standard from Nunnaly 0.60, this mean the data is reliable because more than 0.60 or 0.85430.60,
therefore the reliability test is been passed through. b. Validity Test
To measures whether the questionnaires is valid or not, we can compare the value of r-count with r-table, the item of questionnaires is called valid if
the value of r-count r-table. The value of r-table or critical values of r- table is 0.3515, with degrees of freedom 23-2=22 and significant level at 5
or 0.05, for this study researcher also resulting the value that is near or almost equal with validity standard value, for those value researcher did not
excluded the result as long it still relevant to used. From the appendices 1,
not all the item of questionnaires is valid there is several items that didn’t through the validity test. There are 16 items that are valid and bigger than r-
table, which is y1, y2, y3, y4, y6, y7, y8, y9, y10, y11, y12, x3, x4, x5, x6, x7, x8, x9, and x10. Then beside the valid there also 7 items that are invalid,
the items is y5, x1, and x2. The invalid items will be excluded from the study. The invalid item is removed because they can’t explain or measures
the variable, that’s why they’re being discarded so there is no bias when analyzing the data.
c. Normality Test Table 4.3 above also describes about kurtosis. From table we can see
that auditor perception and CSA had positive value for 0,537 and 0,031. Data is called normally distributed if the value is 0, from the descriptive
table the value of auditor perception and CSA implementation is still normally distributed , if we see auditor perception is a bit oblique and for
CSA is normally distributed, but researcher still consider auditor perception is normally distributed, with this interpretation the data still can be called
normally distributed.
B. Analysis of Data 1.
