Table 4.17
Coefficients
a
Standardized Unstandardized Coefficients
Coefficients
72
Model T
Sig. B
Std. Error Beta
1 Constant
2.714 .647
4.192 .000
seniority .795
.132 .655
6.005 .000
a. Dependent Variable: performance
b. Accounting practitioners performance and Ethical Attitudes
The second regression analysis was carried out to determine the relationship between ethical attitudes and accounting practitioners
performance. The regression outputs are presented in the table 4.18 and table 4.19.
The output for ethical attitudes is major criteria to know the performance of accounting practitioners. From the table below, the Durbin
Watson value is 1.315. The result of Durbin Watson also indicates that there is no conclusion.
Table 4.18
Model Summary
b
Model R
R Square Adjusted R
Std. Error of the Square
Estimate Durbin-Watson
.508
a
1 .258
.243 2.743
1.315 a. Predictors: Constant, ethical attitudes
b. Dependent Variable: performance
Table 4.19
Coefficients
a
Standardized Unstandardized Coefficients
Coefficients
73
Model t
Sig. B
Std. Error Beta
1 Constant
3.023 .830
3.643 .001
ethical attitudes .173
.042 .508
4.087 .000
a. Dependent Variable: performance
3. F test Simultaneous test The values below are the output of f test calculation using the SPSS 17.0.
F-test ANOVA Table 4.20
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
290.649 2
145.324 26.577
.000
a
Residual 311.684
57 5.468
Total 602.333
59 a. Predictors: Constant, ethical attitudes, seniority
b. Dependent Variable: performance
The ANOVA test shows that the F test value is 26.577 with a level of significance of 0.000. Because the significance value is 0.000 0.05, it
can be concluded that seniority X
1
, and ethical attitudes X
2
in the same condition simultaneously influences the accounting practitioners
performance Y
2
.
Furthermore, by comparing F test with F table with standard error 5 and degree of freedom df 1 = 2 3-1 and df 2 = 57 60-3 therefore
obtaining a F table of 3.16. The F test is 26.577 F table 3.16. Thus, the conclusion of the variables; Seniority X
1
and ethical attitudes X
2
simultaneously have been influence towards accounting practitioners performance Y
2
.
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t 4.
t test partial tes
Table 4.21
Coefficients
a
Standardized Unstandardized Coefficients
Coefficients Model
t Sig.
B Std. Error
Beta 1Constant
2.887 .652
4.429 .000
seniority 1.084
.171 .852
6.351 .000
ethical attitudes -.082
.042 -.259
-1.930 .059
a. Dependent Variable: performance
The significance value of seniority based on t test above is 0.000 which lower than the significance level
α
0.05. This means that seniority has significant influence to the accounting practitioners’ performance. But
for the ethical attitudes, the significant value is 0.059, bigger than the significance level
α 0.05 .As seen in its significance value, B score, and t test score, it cannot be considered as a significant variable towards
accounting practitioners performance. It can be concluded that from seniority point of view, there is enough evidence. But, for ethical attitudes
point of view, there is not enough evidence. If t test t table it means that the independent variable has
significant influence towards the dependent variable. If t test t table it means that the independent variable has no significant influence towards
the dependent variable. The standard level of significance used is 5 or α = 0.05.
Both variables are deemed significant with by the significant value. With a standard error of 5 and a degree of freedom df = n – k. where n
is total sample and k is total of independent and dependent variables. The result is degree of freedom df = 60 – 3 = 57, the result of T table is
2.00247. The value of t test for seniority is 6.351 and the value for ethical attitudes is – 1.930. The value for seniority is larger than the t table but the
value for ethical attitudes is lower than t table. Therefore, it can be concluded that seniority X
1
has significant value toward accounting practitioners performance Y
1
but ethical attitudes X
2
has no significant value toward accounting practitioners performance Y
1
.
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G. Interpretation
There are several interpretations that can be summarized based on the analysis. First, Seniority and ethical attitudes have a mean Likert score of 5.92
and 5.12 based on descriptive statistics. My questionnaires are negative questions regarding to bad performance. Most of the respondents are disagree with bad
ethics and bad performance that happen in Indonesian case. Most of accounting practitioners disagree with bad ethics, but it still happen in reality.
The value of the F test is 18.382 with a significance level of 0.000. Since the probability 0.000 is much smaller than the significance level
α
0.05, then the regression model can be used to predict performance. Both of seniority and
ethical attitudes affect the accounting practitioners’ performance. The significance value based on t test value of seniority is 0.000 which
lower than the significance level
α
0.05. This means that seniority have significant influence to the accounting practitioners performance. The significant
value of ethical attitudes is 0.366 α 0.05. As seen in its significance value, B
score, and t test score, it cannot be considered as a significant variable towards accounting practitioners performance.
It can be concluded that the factor influence the performance of accounting practitioners itself are influenced significantly by seniority.
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