2. Hasil Uji Validitas dan Reliabilitas variabel Audit Operasional
Correlations
Jumlah VAR00001
Pearson Correlation .476
Sig. 2-tailed .008
N 30
VAR00002 Pearson Correlation
.412 Sig. 2-tailed
.024 N
30 VAR00003
Pearson Correlation .498
Sig. 2-tailed .005
N 30
VAR00004 Pearson Correlation
.220 Sig. 2-tailed
.243 N
30 VAR00005
Pearson Correlation .624
Sig. 2-tailed .000
N 30
VAR00006 Pearson Correlation
.570 Sig. 2-tailed
.001 N
30 VAR00007
Pearson Correlation .578
Sig. 2-tailed .001
N 30
VAR00008 Pearson Correlation
.515 Sig. 2-tailed
.004 N
30 VAR00009
Pearson Correlation .543
Sig. 2-tailed .002
N 30
VAR00010 Pearson Correlation
.599 Sig. 2-tailed
.000 N
30 VAR00011
Pearson Correlation .530
Sig. 2-tailed .003
N 30
VAR00012 Pearson Correlation
.667
Sig. 2-tailed .000
N 30
VAR00013 Pearson Correlation
.551 Sig. 2-tailed
.002 N
30 VAR00014
Pearson Correlation .341
Sig. 2-tailed .065
N 30
VAR00015 Pearson Correlation
.270 Sig. 2-tailed
.149 N
30 VAR00016
Pearson Correlation .587
Sig. 2-tailed .001
N 30
VAR00017 Pearson Correlation
.421 Sig. 2-tailed
.020 N
30 VAR00018
Pearson Correlation .447
Sig. 2-tailed .013
N 30
VAR00019 Pearson Correlation
.365 Sig. 2-tailed
.047 N
30 VAR00020
Pearson Correlation .598
Sig. 2-tailed .000
N 30
VAR00021 Pearson Correlation
.267 Sig. 2-tailed
.153 N
30 VAR00022
Pearson Correlation .333
Sig. 2-tailed .072
N 30
VAR00023 Pearson Correlation
.613 Sig. 2-tailed
.000 N
30 VAR00024
Pearson Correlation .380
Sig. 2-tailed .039
N 30
VAR00025 Pearson Correlation
.288 Sig. 2-tailed
.123 N
30 Jumlah
Pearson Correlation 1
Sig. 2-tailed N
30 . Correlation is significant at the 0.05 level
2-tailed. . Correlation is significant at the 0.01 level
2-tailed.
Hasil Uji Reliabilitas Variabel Audit Operasional Case Processing Summary
N Cases Valid
30 100.0
Excluded
a
.0 Total
30 100.0
Reliability Statistics
Cronbachs Alpha N of Items
.850 25
3. Hasil Uji Validitas dan Reliabilitas variabel Pengendalian Internal
Correlations
Jumlah VAR00001
Pearson Correlation .602
Sig. 2-tailed .000
N 30
VAR00002 Pearson Correlation
.713 Sig. 2-tailed
.000 N
30 VAR00003
Pearson Correlation .599
Sig. 2-tailed .000
N 30
VAR00004 Pearson Correlation
.681 Sig. 2-tailed
.000 N
30 VAR00005
Pearson Correlation .727
Sig. 2-tailed .000
N 30
VAR00006 Pearson Correlation
.684 Sig. 2-tailed
.000 N
30 VAR00007
Pearson Correlation .452
Sig. 2-tailed .012
N 30
VAR00008 Pearson Correlation
.588 Sig. 2-tailed
.001 N
30 VAR00009
Pearson Correlation .612
Sig. 2-tailed .000
N 30
VAR00010 Pearson Correlation
.416 Sig. 2-tailed
.022 N
30 VAR00011
Pearson Correlation .645
Sig. 2-tailed .000
N 30
VAR00012 Pearson Correlation
.707 Sig. 2-tailed
.000 N
30
VAR00013 Pearson Correlation
.680 Sig. 2-tailed
.000 N
30 VAR00014
Pearson Correlation .626
Sig. 2-tailed .000
N 30
VAR00015 Pearson Correlation
.598 Sig. 2-tailed
.000 N
30 VAR00016
Pearson Correlation .560
Sig. 2-tailed .001
N 30
VAR00017 Pearson Correlation
.716 Sig. 2-tailed
.000 N
30 VAR00018
Pearson Correlation .569
Sig. 2-tailed .001
N 30
VAR00019 Pearson Correlation
.696 Sig. 2-tailed
.000 N
30 VAR00020
Pearson Correlation .627
Sig. 2-tailed .000
N 30
Jumlah Pearson Correlation
1 Sig. 2-tailed
N 30
. Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed.
Hasil Uji Reliabilitas Variabel Pengendalian Internal
Case Processing Summary
N Cases
Valid 30
100.0 Excluded
a
.0 Total
30 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbachs Alpha N of Items
.919 20
Lampiran 5. Deskripsi Data Penelitian
Statistics
Efektivitas Pelayanan
Kesehatan pada Rumah Sakit
Audit Operasional
Pengendalian Internal
N Valid
73 73
73 Missing
Mean 70.19
74.32 78.07
Median 72.00
76.00 80.00
Mode 72
76 80
Std. Deviation 6.215
5.722 7.267
Variance 38.629
32.747 52.815
Range 28
28 31
Minimum 55
58 62
Maximum 83
86 93
Sum 5124
5425 5699
Y Efektivitas Pelayanan Kesehatan pada Rumah Sakit
Frequency Percent
Valid Percent Cumulative
Percent Valid
55 1
1.4 1.4
1.4 56
2 2.7
2.7 4.1
58 1
1.4 1.4
5.5 59
1 1.4
1.4 6.8
60 1
1.4 1.4
8.2 61
1 1.4
1.4 9.6
62 2
2.7 2.7
12.3 63
2 2.7
2.7 15.1
64 2
2.7 2.7
17.8 65
3 4.1
4.1 21.9
66 1
1.4 1.4
23.3 67
5 6.8
6.8 30.1
68 1
1.4 1.4
31.5 69
4 5.5
5.5 37.0
70 3
4.1 4.1
41.1 71
4 5.5
5.5 46.6
72 19
26.0 26.0
72.6 73
4 5.5
5.5 78.1
74 4
5.5 5.5
83.6 75
2 2.7
2.7 86.3
77 1
1.4 1.4
87.7 79
2 2.7
2.7 90.4
80 5
6.8 6.8
97.3 83
2 2.7
2.7 100.0
Total 73
100.0 100.0
X1 Audit Operasional
Frequency Percent
Valid Percent Cumulative
Percent Valid
58 1
1.4 1.4
1.4 60
1 1.4
1.4 2.7
64 4
5.5 5.5
8.2 65
3 4.1
4.1 12.3
66 1
1.4 1.4
13.7 67
2 2.7
2.7 16.4
68 1
1.4 1.4
17.8 70
1 1.4
1.4 19.2
71 5
6.8 6.8
26.0 72
2 2.7
2.7 28.8
73 2
2.7 2.7
31.5 74
4 5.5
5.5 37.0
75 5
6.8 6.8
43.8 76
18 24.7
24.7 68.5
77 3
4.1 4.1
72.6 78
7 9.6
9.6 82.2
79 5
6.8 6.8
89.0 80
2 2.7
2.7 91.8
81 2
2.7 2.7
94.5 83
1 1.4
1.4 95.9
85 1
1.4 1.4
97.3 86
2 2.7
2.7 100.0
Total 73
100.0 100.0
X2 Pengendalian Internal
Frequency Percent
Valid Percent Cumulative
Percent Valid
62 3
4.1 4.1
4.1 63
1 1.4
1.4 5.5
65 3
4.1 4.1
9.6 67
1 1.4
1.4 11.0
68 1
1.4 1.4
12.3 69
2 2.7
2.7 15.1
70 3
4.1 4.1
19.2 71
2 2.7
2.7 21.9
72 2
2.7 2.7
24.7 73
1 1.4
1.4 26.0
74 1
1.4 1.4
27.4 76
3 4.1
4.1 31.5
78 3
4.1 4.1
35.6 79
6 8.2
8.2 43.8
80 15
20.5 20.5
64.4 81
3 4.1
4.1 68.5
82 4
5.5 5.5
74.0 83
5 6.8
6.8 80.8
84 2
2.7 2.7
83.6 85
4 5.5
5.5 89.0
87 5
6.8 6.8
95.9 88
1 1.4
1.4 97.3
93 2
2.7 2.7
100.0 Total
73 100.0
100.0
Perhitungan Penentuan Kelas Interval dan Kecenderungan Variabel
1. Variabel Efektivitas Pelayanan Kesehatan
Jumlah interval kelas dihitung dengan rumus Sturges K = 1 + 3,3 Log n
= 1 + 3,3 Log 73 = 7,1489 dibulatkan menjadi 7
Rentang data = 83-55 + 1 = 29 Panjang Kelas = 297 = 4,142 dibulatkan menjadi 4
Distribusi Kecenderungan Frekuensi Variabel Efektivitas Pelayanan Kesehatan
No Interval Kelas
Jumlah Frekuensi
1 55-58
4 5,48
2 59-62
5 6,85
3 63-66
8 10,96
4 67-70
13 17,81
5 71-74
31 42,46
6 75-78
3 4,11
7 79-82
9 12,33
73 100
Mean Ideal Mi = nilai maksimum + nilai minimun
= 90+18 = 54
Standar Deviasi Ideal Sdi =
6
nilai maksimum - nilai minimun =
6
90-18 = 12
Penentuan Kategori: Tidak Memuaskan
= Mi – SDi
= 54 – 12
= 42 Cukup Memuaskan
= Mi – SDi sd Mi + SDi
= Mi + SDi = 54 + 12
= 54 – 12 sd 54 + 12
= 42 sd 66 Sangat Memuaskan = 66
No. Interval Kelas
Frekuensi F Relatif
Keterangan 1
66 56
76,71 Sangat Memuaskan
2 42 ≤ x ≤ 66
17 23,29
Cukup Memuaskan 3
42 Tidak Memuaskan
73 100
2. Variabel Audit Operasional
Jumlah interval kelas dihitung dengan rumus Sturges K = 1 + 3,3 Log n
= 1 + 3,3 Log 73 = 7,1489 dibulatkan menjadi 7
Rentang data = 86-58 + 1 = 29 Panjang Kelas = 297 = 4,142 dibulatkan menjadi 4
Distribusi Kecenderungan Frekuensi Variabel Audit Operasional No
Interval Kelas Jumlah
Frekuensi 1
58-61 2
5,48 2
62-65 7
6,85 3
66-69 4
10,96 4
70-73 10
17,81 5
74-77 30
42,46 6
78-81 16
4,11 7
82-85 4
9,59 73
100
Mean Ideal Mi = nilai maksimum + nilai minimun
= 95+19 = 57
Standar Deviasi Ideal Sdi =
6
nilai maksimum - nilai minimun =
6
95-19 = 12,67 dibulatkan menjadi 13
Penentuan Kategori: Tidak Memadai = Mi
– SDi = 57
– 13 = 44
Cukup Memadai = Mi – SDi sd Mi + SDi
= 57 – 13 sd 57 + 13
= 44 sd 70 Sangat Memadai = Mi + SDi
= 57 + 13 = 70
No. Interval Kelas Frekuensi
F Relatif Keterangan
1 70
60 82,19
Sangat Memadai 2
44 ≤ x ≤ 70 13
17,81 Cukup Memadai
3 44
Tidak Memadai 73
100
3. Pengendalian Internal
Jumlah interval kelas dihitung dengan rumus Sturges K = 1 + 3,3 Log n
= 1 + 3,3 Log 73 = 7,1489 dibulatkan menjadi 7
Rentang data = 93-62 + 1 = 32 Panjang Kelas = 327 = 4,571 dibulatkan menjadi 5
Distribusi Kecenderungan Frekuensi Variabel Pengendalian Internal No
Interval Kelas Jumlah
Frekuensi 1
62-66 7
9,59 2
67-71 9
12,33 3
72-76 7
9,59 4
77-81 27
36,98 5
82-86 15
20,55 6
87-91 6
8,22 7
92-96 2
2,74 73
100
Mean Ideal Mi = nilai maksimum + nilai minimun
= 100+20 = 60
Standar Deviasi Ideal Sdi =
6
nilai maksimum - nilai minimun =
6
100-20 = 13,33 dibulatkan menjadi 13
Penentuan Kategori: Tidak Memadai = Mi
– SDi = 60
– 13 = 47
Cukup Memadai = Mi – SDi sd Mi + SDi
= 60 – 13 sd 60 + 13
= 47 sd 73 Sangat Memadai = Mi + SDi
= 60 + 13 = 73
No. Interval Kelas Frekuensi
F Relatif Keterangan
1 73
53 72,60
Sangat Memadai 2
47 ≤ x ≤ 73 20
27,40 Cukup Memadai
3 47
Tidak Memadai 73
100
Lampiran 6. Pengujian Prasyarat dan Pengujian Asumsi Klasik 1.
Uji Linearitas Means
Y X1 Efektivitas Pelayanan Kesehatan pada Rumah Sakit Audit Operasional
Report
Y X1
Mean N
Std. Deviation
58 61.00
1 .
60 55.00
1 .
64 61.75
4 1.893
65 62.67
3 5.033
66 56.00
1 .
67 58.00
2 2.828
68 65.00
1 .
70 69.00
1 .
71 68.20
5 2.168
72 70.00
2 4.243
73 68.00
2 5.657
74 71.75
4 1.258
75 75.60
5 6.841
76 71.28
18 3.545
77 70.33
3 2.887
78 72.71
7 4.923
79 74.00
5 2.915
80 72.00
2 .000
81 80.00
2 .000
83 74.00
1 .
85 74.00
1 .
86 80.00
2 .000
Total 70.19
73 6.215
ANOVA Table
Sum of Squares
df Mean Square F
Sig. Y
X1 Between
Groups Combined
2041.442 21 97.212 6.701
.000 Linearity
1628.664 1
1628.664 112.2
65 .000
Deviation from
Linearity 412.778 20
20.639 1.423 .155
Within Groups 739.873 51
14.507 Total
2781.315 72
Means Y X2 Efektivitas Pelayanan Kesehatan pada Rumah Sakit
Pengendalian Internal Report
Y X2
Mean N
Std. Deviation
62 56.33
3 1.528
63 61.00
1 .
65 61.67
3 6.658
67 62.00
1 .
68 62.00
1 .
69 61.00
2 2.828
70 63.67
3 .577
71 67.00
2 2.828
72 66.00
2 1.414
73 69.00
1 .
74 69.00
1 .
76 67.33
3 2.517
78 72.33
3 .577
79 70.50
6 2.665
80 72.00
15 1.813
81 72.33
3 .577
82 72.75
4 .957
83 75.60
5 3.847
84 72.00
2 .000
85 70.50
4 6.351
87 78.20
5 4.025
88 83.00
1 .
93 80.00
2 .000
Total 70.19
73 6.215
ANOVA Table
Sum of Squares
df Mean
Square F
Sig. Y
X2 Between Groups Combined
2326.065 22
105.730 11.612 .000
Linearity 2086.888
1 2086.888 229.202
.000 Deviation from
Linearity 239.177
21 11.389
1.251 .254
Within Groups 455.250
50 9.105
Total 2781.315
72
2. Uji Multikolinearitas
Kategori