52
Table 4.3 Description of Respondents
Age
|}
39 years old 40 49 years old
50 30
20 60
40
Last education
S1 S2
S3 30
20 60
40
Current position
Senior Auditor Supervisor
35 15
70 30
Source: primer data processed, 2013
C. Analysis and Discussion 1. Validity Test
The questioner was divided into two variables those are auditor experience and professional judgment of auditor. According Sugiyono,
2009:178 Test validity used to measure the legal valid or invalid of a questionnaire. A questionnaire said valid if the questions on the questionnaire
are able to reveal something that will be on the questionnaire measure. The total score on test validity said valid if the number parameter of scores 0.30.
53
Validity of the test item reliability analysis can be seen in the output of Item-Total Statistics in the Corrected Item-Total Correlation. The figures
is a correlation between the numbers of each item with the total score of the items and have made corrections to the value of the correlation coefficient to
avoid spurious overlap effects. The total score on test validity of said valid if the number of scores 0.30. Priyatno, 2012: 183-184.
Table 4.4 Result of Validity Test with Reliability Analysis for Audit Experience
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total
Correlation Cronbachs
Alpha if Item Deleted
PA1 2.28
.328 .714
. PA2
1.76 .513
.714 .
Source: Processed primary data by spss 20.0
Based on table 4.3, all questions are about Auditor Experience variable. From the table, it can be seen that all of the questions are valid and have
positive correlation, because score corrected item-total correlation is 0.30 Priyatno, 2012: 183-184.
54
Table 4.5 Result of Validity Test with Reliability Analysis for Professional Judgment of
Auditor
Source: Processed primary data by spss 20.0
Based on table
~~
all questions are Professional
udgment of Auditor variable
From the table
it can be seen that all of the questions are valid and have positive correlation
score corrected item
total correlation is
Priyatno
~
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total
Correlation Cronbachs
Alpha if Item Deleted
PPA1 32.54
25.927 .572
.830 PPA2
32.42 25.800
.462 .843
PPA3 31.66
27.290 .447
.842 PPA4
31.88 23.047
.653 .821
PPA5 31.44
24.660 .685
.817 PPA6
31.44 24.700
.700 .816
PPA7 31.12
27.128 .518
.835 PPA8
31.10 26.378
.593 .828
PPA9 31.04
27.019 .473
.839
55
Table 4.6 Result of Validity Test with Reliability Analysis for Quality of Audit Evidence
Collected
Source: Processed primary data by spss 20.0
Based on table
all questions are Quality of Audit Evidence Collected
From the table
it can be seen that all of the questions are valid and have positive correlation
score corrected item
total correlation is
Priyatno
2. Reliability Test
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total
Correlation Cronbachs
Alpha if Item Deleted
KBBA1 36.06
22.017 .371
.860 KBBA2
35.58 21.840
.560 .843
KBBA3 35.18
22.640 .410
.854 KBBA4
35.06 20.956
.696 .832
KBBA5 35.38
19.342 .792
.820 KBBA6
35.54 21.764
.375 .862
KBBA7 35.08
20.034 .793
.822 KBBA8
35.30 22.378
.470 .849
KBBA9 35.24
20.023 .698
.829 KBBA10
35.28 21.389
.538 .844
56
Reliability tests can only be done after the instrument has confirmed its validity
Reliability testing in this study to indicate the level of internal consistency reliability of the techniques used is to measure the coefficient of
Cronbach
s Alpha with SPSS
Alpha values range from
questions can be considered reliable if the alpha value is greater than
Table 4.7 Reliability Test for Auditor experience
Source: Processed primary data by spss 20.0
Reliability test for audit experience variable is shown on table
¡¢
seen as in the table
£
he Cronbach
¤
s alpha
¥
means the data are reliable
Table 4.8 Reliability Test for Professional Judgment of Auditor
Source: Processed primary data by spss 20.0
Reliability test for Professional
¦
udgment of Auditor variable is shown on table
§
¡¢
seen as in the table
£
he Cronbach
¤
s alpha
¥ §
means the data are reliable
Reliability Statistics
Cronbachs Alpha
N of Items .822
2
Reliability Statistics
Cronbachs Alpha
N of Items .847
9
