Lampiran 5 Deskripsi Data Penelitian
Frequencies
1. Variabel Kompetensi Auditor
Statistics
Kompetensi Auditor 64
58.0938 58.0000
7.49120 29.00
41.00 70.00
3718.00 Valid
Missing N
Mean Median
Std. Deviation Range
Minimum Maximum
Sum
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
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Kompetensi Auditor
1 1.6
1.6 1.6
3 4.7
4.7 6.3
1 1.6
1.6 7.8
1 1.6
1.6 9.4
2 3.1
3.1 12.5
2 3.1
3.1 15.6
1 1.6
1.6 17.2
3 4.7
4.7 21.9
1 1.6
1.6 23.4
3 4.7
4.7 28.1
2 3.1
3.1 31.3
3 4.7
4.7 35.9
5 7.8
7.8 43.8
5 7.8
7.8 51.6
3 4.7
4.7 56.3
3 4.7
4.7 60.9
2 3.1
3.1 64.1
1 1.6
1.6 65.6
1 1.6
1.6 67.2
7 10.9
10.9 78.1
5 7.8
7.8 85.9
1 1.6
1.6 87.5
1 1.6
1.6 89.1
2 3.1
3.1 92.2
3 4.7
4.7 96.9
2 3.1
3.1 100.0
64 100.0
100.0 41.00
43.00 45.00
46.00 48.00
49.00 50.00
51.00 52.00
54.00 55.00
56.00 57.00
58.00 59.00
60.00 61.00
62.00 63.00
64.00 65.00
66.00 67.00
68.00 69.00
70.00 Total
Valid Frequency
Percent Valid Percent
Cumulative Percent
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
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Kompetensi Auditor
70.00 65.00
60.00 55.00
50.00 45.00
40.00
Fr equ
enc y
10 8
6 4
2
Histogram
Mean =58.09 Std. Dev. =7.491
N =64
2. Pemahaman SIA
Statistics
Pemahaman SIA 64
52.5313 53.0000
7.45775 31.00
37.00 68.00
3362.00 Valid
Missing N
Mean Median
Std. Deviation Range
Minimum Maximum
Sum
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Pemahaman SIA
2 3.1
3.1 3.1
3 4.7
4.7 7.8
1 1.6
1.6 9.4
1 1.6
1.6 10.9
1 1.6
1.6 12.5
3 4.7
4.7 17.2
5 7.8
7.8 25.0
1 1.6
1.6 26.6
6 9.4
9.4 35.9
4 6.3
6.3 42.2
2 3.1
3.1 45.3
2 3.1
3.1 48.4
5 7.8
7.8 56.3
1 1.6
1.6 57.8
5 7.8
7.8 65.6
5 7.8
7.8 73.4
1 1.6
1.6 75.0
1 1.6
1.6 76.6
1 1.6
1.6 78.1
3 4.7
4.7 82.8
2 3.1
3.1 85.9
2 3.1
3.1 89.1
1 1.6
1.6 90.6
4 6.3
6.3 96.9
1 1.6
1.6 98.4
1 1.6
1.6 100.0
64 100.0
100.0 37.00
39.00 41.00
42.00 44.00
45.00 47.00
48.00 49.00
50.00 51.00
52.00 53.00
54.00 55.00
56.00 57.00
58.00 59.00
60.00 61.00
62.00 63.00
64.00 65.00
68.00 Total
Valid Frequency
Percent Valid Percent
Cumulative Percent
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Pemahaman SIA
70.00 60.00
50.00 40.00
30.00
Fr eque
ncy
12 10
8 6
4 2
Histogram
Mean =52.53 Std. Dev. =7.458
N =64
3. Kinerja Auditor
Statistics
Kinerja Auditor 64
50.7344 50.5000
7.42207 32.00
36.00 68.00
3247.00 Valid
Missing N
Mean Median
Std. Deviation Range
Minimum Maximum
Sum
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Kinerja Auditor
1 1.6
1.6 1.6
1 1.6
1.6 3.1
3 4.7
4.7 7.8
1 1.6
1.6 9.4
2 3.1
3.1 12.5
2 3.1
3.1 15.6
2 3.1
3.1 18.8
3 4.7
4.7 23.4
2 3.1
3.1 26.6
5 7.8
7.8 34.4
2 3.1
3.1 37.5
4 6.3
6.3 43.8
4 6.3
6.3 50.0
4 6.3
6.3 56.3
1 1.6
1.6 57.8
4 6.3
6.3 64.1
3 4.7
4.7 68.8
5 7.8
7.8 76.6
2 3.1
3.1 79.7
3 4.7
4.7 84.4
1 1.6
1.6 85.9
2 3.1
3.1 89.1
1 1.6
1.6 90.6
1 1.6
1.6 92.2
1 1.6
1.6 93.8
1 1.6
1.6 95.3
1 1.6
1.6 96.9
1 1.6
1.6 98.4
1 1.6
1.6 100.0
64 100.0
100.0 36.00
38.00 39.00
40.00 41.00
42.00 43.00
44.00 46.00
47.00 48.00
49.00 50.00
51.00 52.00
53.00 54.00
55.00 56.00
57.00 58.00
59.00 60.00
61.00 63.00
64.00 66.00
67.00 68.00
Total Valid
Frequency Percent
Valid Percent Cumulative
Percent
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Kinerja Auditor
70.00 60.00
50.00 40.00
30.00
Fr equ
e ncy
10 8
6 4
2
Histogram
Mean =50.73 Std. Dev. =7.422
N =64
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Lampiran 6 Uji Normalitas
NPar Tests
[DataSet0]
One-Sample Kolmogorov-Smirnov Test
64 64
64 58.0938
52.5313 50.7344
7.49120 7.45775
7.42207 .113
.060 .052
.056 .055
.052 -.113
-.060 -.042
.903 .484
.418 .388
.973 .995
N Mean
Std. Deviation Normal Parameters
a,b
Absolute Positive
Negative Most Extreme
Differences
Kolmogorov-Smirnov Z Asymp. Sig. 2-tailed
Kompetensi Auditor
Pemahaman SIA
Kinerja Auditor
Test distribution is Normal. a.
Calculated from data. b.
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
USU Repository © 2008
Lampiran 7 Uji Linearitas
Means
Kinerja Auditor Kompetensi Auditor
ANOVA Table
2220.589 25
88.824 2.700
.003 1256.408
1 1256.408
38.198 .000
964.181 24
40.174 1.221
.285 1249.895
38 32.892
3470.484 63
Combined Linearity
Deviation from Linea Between
Groups
Within Groups Total
Kinerja Auditor Kompetensi Audito
Sum of Squares
df Mean Square
F Sig.
Kinerja Auditor Pemahaman SIA
ANOVA Table
1778.768 25
71.151 1.598
.094 950.570
1 950.570
21.352 .000
828.197 24
34.508 .775
.742 1691.717
38 44.519
3470.484 63
Combined Linearity
Deviation from Linearity Between
Groups Within Groups
Total Kinerja Auditor
Pemahaman SIA Sum of
Squares df
Mean Square F
Sig.
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
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Variables EnteredRemoved
b
Pemaham an SIA,
Kompeten si Auditor
a
. Enter
Model 1
Variables Entered
Variables Removed
Method
All requested variables entered. a.
Dependent Variable: Unstandardized Residual b.
Model Summary
b
.000
a
.000 -.033
5.72730905 Model
1 R
R Square Adjusted
R Square Std. Error of
the Estimate Predictors: Constant, Pemahaman SIA, Kompetensi
Auditor a.
Dependent Variable: Unstandardized Residual b.
ANOVA
b
.000 2
.000 .000
1.000
a
2000.926 61
32.802 2000.926
63 Regression
Residual Total
Model 1
Sum of Squares
df Mean Square
F Sig.
Predictors: Constant, Pemahaman SIA, Kompetensi Auditor a.
Dependent Variable: Unstandardized Residual b.
Coefficients
a
5.29E-015 6.194
.000 1.000
.000 .113
.000 .000
1.000 .000
.113 .000
.000 1.000
Constant Kompetens
i Auditor Pemahama
n SIA Model
1 B
Std. Error Unstandardized Coefficients
Beta Standardized
Coefficients t
Sig.
Dependent Variable: Unstandardized Residual a.
Febri Purnama Esya : Pengaruh Kompetensi Auditor Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor Bea Dan Cukai Di Wilayah Jakarta, 2008
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Lampiran 8 Uji Hipotesis
1. Pengaruh X1 dan X2 Dengan Y
