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Tabel 4.8 Distribusi Frekuensi Jawaban Responden Berdasarkan Pertanyaan pada
Variabel Kualitas Audit
Kategori p1
p2 p3
p4 p5
p6 p7
p8 Sangat
Tidak Setuju
2 1
1 Tidak Setuju
3 2
2 1
1 4
3 4
Netral 3
6 8
4 3
3 1
2 Setuju
22 22
22 24
24 18
21 20
Sangat Setuju 7
7 5
8 9
11 11
11 Jumlah
37 37
37 37
37 37
37 37
Sumber: hasil olahan software SPSS
Berdasarkan Tabel 4.8, untuk variabel Kualitas Audit, terdapat 8 pertanyaan. Diketahui mayoritas responden menjawab setuju S untuk tiap-tiap butir pertanyaan.
4.2.2 Uji Kualitas Data a.
Uji Validitas
Noor 2011:130 menyatakan agar diperoleh distribusi nilai hasil pengukuran mendekati normal, maka sebaiknya jumlah responden untuk uji
coba kuesioner paling sedikit 30 orang. Dalam penelitian ini, uji coba kuesioner melibatkan 30 responden. Berikut hasil dari uji validitas terhadap
butir-butir pertanyaan dari variabel emotional spiritual quotient, locus of control, time budget pressure, moralitas auditor, komitmen profesional, dan
kualitas audit. instrumen kuisioner yang digunakan dalam penelitian ini harus diuji validitas dan reliabilitasnya terlebih dahulu. ―Uji validitas
dimaksudkan untuk mengukur sejauh mana ketepatan alat ukur penelitian
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tentang isu yang hendak kita u kur‖ Ghozali, 2007. Uji validitas dalam
penelitian ini dilakukan dengan menggunakan analisis butir. Jika koefisien korelasi r bernilai positif dan lebih besar dari r tabel, maka dinyatakan
bahwa butir pernyataan tersebut valid atau sah. Jika sebaliknya, bernilai negatif, atau positif namun lebih kecil dari r tabel, maka butir pernyataan
dinyatakan invalid dan harus dihapus.
Tabel 4.9 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner
Emotional Spiritual Quotient Emotional Quotient
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 49.4333
40.323 .720
.953 p2
49.5000 40.121
.899 .950
p3 49.5000
40.879 .491
.960 p4
49.5667 38.392
.756 .953
p5 49.4667
38.602 .851
.950 p6
49.6000 40.317
.776 .952
p7 49.4333
41.151 .814
.952 p8
49.4667 39.913
.750 .952
p9 49.5000
39.707 .753
.952 p10
49.5000 40.052
.791 .951
p11 49.5667
37.909 .814
.951 p12
49.4667 38.602
.781 .952
p13 49.5000
39.914 .812
.951 p14
49.4000 39.766
.841 .950
Sumber: hasil olahan software SPSS
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Tabel 4.10 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner
Emotional Spiritual Quotient Spiritual Quotient
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Cronbachs Alpha if Item
Deleted p1
39.4333 24.944
.527 .943
p2 39.3333
24.161 .876
.931 p3
39.1333 23.637
.766 .934
p4 39.2667
22.823 .756
.934 p5
39.2667 23.375
.803 .932
p6 39.3667
23.757 .913
.929 p7
39.5000 25.707
.372 .950
p8 39.3000
23.528 .824
.931 p9
39.2000 23.062
.862 .930
p10 39.2667
23.444 .791
.933 p11
39.2667 22.478
.813 .932
Sumber: hasil olahan software SPSS
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Tabel 4.11 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner
Locus of Control Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Cronbachs Alpha if Item
Deleted p1
53.6333 189.757
.524 .963
p2 53.9333
176.133 .743
.960 p3
54.1000 174.576
.879 .958
p4 53.7000
186.148 .564
.963 p5
54.1667 172.971
.857 .958
p6 54.3333
173.609 .845
.958 p7
54.0000 176.690
.647 .962
p8 54.3000
169.045 .885
.958 p9
54.1000 175.679
.866 .958
p10 54.5000
167.983 .888
.958 p11
54.0667 174.409
.860 .958
p12 54.3667
167.275 .909
.957 p13
54.1333 175.775
.806 .959
p14 53.6333
190.447 .383
.965 p15
53.8333 184.626
.716 .961
p16 54.2000
173.545 .888
.958
Sumber: hasil olahan software SPSS
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Tabel 4.12 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner
Time Budget Pressure Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Cronbachs Alpha if Item
Deleted p1
17.0000 7.586
.663 .762
p2 16.9000
8.507 .575
.785 p3
17.0333 7.964
.445 .816
p4 17.0667
7.306 .822
.729 p5
17.2333 7.426
.622 .771
p6 16.9333
8.823 .381
.821
Sumber: hasil olahan software SPSS
Tabel 4.13 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner Moralitas Auditor
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 35.0333
135.551 .628
.953 p2
35.7333 128.478
.775 .949
p3 35.4000
126.386 .854
.946 p4
35.7000 127.114
.840 .947
p5 35.5333
126.602 .797
.948 p6
35.3667 128.861
.761 .949
p7 36.0000
132.897 .628
.953 p8
35.6333 130.654
.695 .951
p9 35.6667
128.920 .784
.949 p10
35.9667 128.792
.771 .949
p11 35.8333
124.420 .894
.945
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Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 35.0333
135.551 .628
.953 p2
35.7333 128.478
.775 .949
p3 35.4000
126.386 .854
.946 p4
35.7000 127.114
.840 .947
p5 35.5333
126.602 .797
.948 p6
35.3667 128.861
.761 .949
p7 36.0000
132.897 .628
.953 p8
35.6333 130.654
.695 .951
p9 35.6667
128.920 .784
.949 p10
35.9667 128.792
.771 .949
p11 35.8333
124.420 .894
.945 p12
35.6667 126.644
.831 .947
Tabel 4.14 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner Komitmen Profesional
Afektif Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 17.8710
7.983 .614
.811 p2
17.4516 9.589
.817 .767
p3 17.8387
10.806 .404
.835 p4
17.4194 10.718
.584 .808
p5 17.4516
9.589 .817
.767 p6
17.6129 8.712
.584 .809
Sumber: hasil olahan
software SPSS
Tabel 4.15 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner Komitmen
Profesional Continuance
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Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 15.0968
20.557 .543
.937 p2
15.1290 17.383
.875 .892
p3 15.2258
18.047 .867
.894 p4
15.1290 20.183
.661 .921
p5 15.1613
18.073 .863
.894 p6
15.2258 18.181
.848 .896
Sumber: hasil olahan software SPSS
Tabel 4.16 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner Komitmen Profesional
Normatif Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 17.9032
8.357 .404
.844 p2
17.4194 8.452
.844 .735
p3 17.5484
8.323 .627
.770 p4
17.5161 9.058
.643 .772
p5 17.4516
8.856 .648
.769 p6
17.4839 9.391
.459 .806
Sumber: hasil olahan
software SPSS
Tabel 4.17 Uji Validitas Pertanyaan-Pertanyaan pada Kuesioner Kualitas Audit
Item-Total Statistics
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Scale Mean if Item Deleted
Scale Variance
if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item Deleted
p1 26.0667
16.823 .676
.763 p2
25.8667 17.844
.736 .758
p3 25.8667
20.189 .538
.789 p4
25.8333 20.695
.515 .793
p5 25.8000
20.786 .433
.801 p6
26.1000 20.231
.388 .808
p7 26.2000
18.993 .377
.819 p8
26.1667 17.661
.641 .770
Sumber: hasil olahan software SPSS
Nilai patokan untuk uji validitas adalah koefisien korelasi Corrected Item- Total Correlation yang mendapat nilai lebih besar dari 0,3 Sekaran dalam
Augustine dan Kristaung, 2013:70. Berdasarkan hasil uji validitas pada Tabel 4.1 hingga 4.9, diketahui seluruh pertanyaan bersifat valid.
b. Uji Reliabilitas
