Persepsi Mahasiswa Akuntansi dan Auditor Mengenai Kode Etik Akuntan Indonesia - Unika Repository

  LAMPIRAN

  Frequency Table Q1 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  13

  4.4

  4.4

  4.4

  3.00 114

  38.9

  38.9

  43.3 4.00 166 56.7 56.7 100.0 Total

  293 100.0 100.0 Q2

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  10

  3.4

  3.4

  3.4

  3.00 179

  61.1

  61.1

  64.5

  4.00 104

  35.5 35.5 100.0 Total 293 100.0 100.0

  Q3

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  44

  15.0

  15.0

  15.0

  3.00 143

  48.8

  48.8

  63.8 4.00 106

  36.2 36.2 100.0 Total 293 100.0 100.0

  Q4 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  47

  16.0

  16.0

  16.0 3.00 140

  47.8

  47.8

  63.8 4.00 106 36.2 36.2 100.0 Total

  293 100.0 100.0 Q5

  Cumulative Frequency Percent Valid Percent Percent Valid

  2.00

  21

  7.2

  7.2

  7.2

  3.00 163

  55.6

  55.6

  62.8

  4.00 109 37.2 37.2 100.0 Total 293 100.0 100.0

  Q6

  Q7

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  6

  2.0

  2.0

  2.0 3.00 155

  52.9

  52.9

  54.9 4.00 132

  45.1 45.1 100.0 Total 293 100.0 100.0

  Q8

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  10

  3.4

  3.4

  3.4

  3.00 168

  57.3

  57.3

  60.8

  4.00 115

  39.2 39.2 100.0 Total 293 100.0 100.0

  Q9

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  21

  7.2

  7.2

  7.2

  3.00 188

  64.2

  64.2

  71.3

  4.00

  84

  28.7 28.7 100.0 Total 293 100.0 100.0

  Q10

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  44

  15.0

  15.0

  15.0

  3.00 126

  43.0

  43.0

  58.0

  4.00 123

  42.0 42.0 100.0 Total 293 100.0 100.0

  Q11

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  37

  12.6

  12.6

  12.6 3.00 126

  43.0

  43.0

  55.6 4.00 130

  44.4 44.4 100.0 Total 293 100.0 100.0

  Q12

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  32

  10.9

  10.9

  10.9 3.00 119

  40.6

  40.6

  51.5 4.00 142

  48.5 48.5 100.0 Total 293 100.0 100.0

  Q13

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  15

  5.1

  5.1

  5.1

  3.00 128

  43.7

  43.7

  48.8

  4.00 150

  51.2 51.2 100.0 Total 293 100.0 100.0

  Q14

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  11

  3.8

  3.8

  3.8

  3.00 109

  37.2

  37.2

  41.0

  4.00 173

  59.0 59.0 100.0 Total 293 100.0 100.0

  Q15

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  10

  3.4

  3.4

  3.4

  3.00 100

  34.1

  34.1

  37.5

  4.00 183

  62.5 62.5 100.0 Total 293 100.0 100.0

  Q16

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  15

  5.1

  5.1

  5.1

  3.00 109

  37.2

  37.2

  42.3 4.00 169

  57.7 57.7 100.0 Total 293 100.0 100.0

  Q17

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  20

  6.8

  6.8

  6.8

  3.00

  90

  30.7

  30.7

  37.5 4.00 183

  62.5 62.5 100.0 Total 293 100.0 100.0

  Q18

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  14

  4.8

  4.8

  4.8

  3.00 122

  41.6

  41.6

  46.4

  4.00 157

  53.6 53.6 100.0 Total 293 100.0 100.0

  Q19

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  12

  4.1

  4.1

  4.1 3.00 174

  59.4

  59.4

  63.5

  4.00 107

  36.5 36.5 100.0 Total 293 100.0 100.0

  Q20

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  9

  3.1

  3.1

  3.1

  3.00

  99

  33.8

  33.8

  36.9

  4.00 185

  63.1 63.1 100.0 Total 293 100.0 100.0

  Q21

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  13

  4.4

  4.4

  4.4

  3.00 100

  34.1

  34.1

  38.6

  4.00 180

  61.4 61.4 100.0 Total 293 100.0 100.0

  Frequency Table Q1 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  10

  25.0

  25.0

  32.5

  4.00

  27

  67.5 67.5 100.0 Total 40 100.0 100.0

  Q2 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  5

  12.5

  12.5

  12.5

  3.00

  28

  70.0

  70.0

  82.5

  4.00

  7

  17.5 17.5 100.0 Total 40 100.0 100.0

  Q3 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  5

  12.5

  12.5

  12.5

  3.00

  24

  60.0

  60.0

  72.5

  4.00

  11

  27.5 27.5 100.0 Total 40 100.0 100.0

  Q4

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  5

  12.5

  12.5

  12.5

  3.00

  24

  60.0

  60.0

  72.5

  4.00

  11

  27.5 27.5 100.0 Total 40 100.0 100.0

  Q5 Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  31

  77.5

  77.5

  85.0

  4.00

  6

  15.0 15.0 100.0 Total 40 100.0 100.0

  Q6

  Cumulative

  Q7

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  18

  45.0

  45.0

  52.5

  4.00

  19

  47.5 47.5 100.0 Total 40 100.0 100.0

  Q8

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  2

  5.0

  5.0

  5.0

  3.00

  24

  60.0

  60.0

  65.0

  4.00

  14

  35.0 35.0 100.0 Total 40 100.0 100.0

  Q9

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  1

  2.5

  2.5

  2.5

  3.00

  31

  77.5

  77.5

  80.0

  4.00

  8

  20.0 20.0 100.0 Total 40 100.0 100.0

  Q10

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  5

  12.5

  12.5

  12.5

  3.00

  22

  55.0

  55.0

  67.5

  4.00

  13

  32.5 32.5 100.0 Total 40 100.0 100.0

  Q11

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  7

  17.5

  17.5

  17.5

  3.00

  20

  50.0

  50.0

  67.5

  4.00

  13

  32.5 32.5 100.0 Total 40 100.0 100.0

  Q12

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  1.00

  1

  2.5

  2.5

  2.5

  2.00

  6

  15.0

  15.0

  17.5

  3.00

  15

  37.5

  37.5

  55.0

  4.00

  18

  45.0 45.0 100.0 Total 40 100.0 100.0

  Q13

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  22

  55.0

  55.0

  62.5

  4.00

  15

  37.5 37.5 100.0 Total 40 100.0 100.0

  Q14

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  14

  35.0

  35.0

  42.5

  4.00

  23

  57.5 57.5 100.0 Total 40 100.0 100.0

  Q15

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  5

  12.5

  12.5

  12.5

  3.00

  9

  22.5

  22.5

  35.0

  4.00

  26

  65.0 65.0 100.0 Total 40 100.0 100.0

  Q16

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  2

  5.0

  5.0

  5.0

  3.00

  20

  50.0

  50.0

  55.0

  4.00

  18

  45.0 45.0 100.0 Total

  Q17

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  2

  5.0

  5.0

  5.0

  3.00

  13

  32.5

  32.5

  37.5

  4.00

  25

  62.5 62.5 100.0 Total 40 100.0 100.0

  Q18

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  10

  25.0

  25.0

  32.5

  4.00

  27

  67.5 67.5 100.0 Total 40 100.0 100.0

  Q19

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  1

  2.5

  2.5

  2.5

  3.00

  12

  30.0

  30.0

  32.5

  4.00

  27

  67.5 67.5 100.0 Total 40 100.0 100.0

  Q20

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  2

  5.0

  5.0

  5.0

  3.00

  8

  20.0

  20.0

  25.0

  4.00

  30

  75.0 75.0 100.0 Total 40 100.0 100.0

  Q21

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  2.00

  3

  7.5

  7.5

  7.5

  3.00

  10

  25.0

  25.0

  32.5

  4.00

  27

  67.5 67.5 100.0 Total 40 100.0 100.0

  Reliability

  R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)

  Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha if Item if Item Total if Item Deleted Deleted Correlation Deleted Q1 68.0478 29.9361 .4649 .7976 Q2 68.2491 31.2151 .2901 .8063 Q3 68.3584 30.1554 .3478 .8040 Q4 68.3686 30.2609 .3262 .8053 Q5 68.2696 30.7866 .3174 .8052 Q6 68.1911 30.5044 .3825 .8019 Q7 68.1399 31.3194 .2723 .8071 Q8 68.2116 31.5510 .2260 .8093 Q9 68.3549 30.7434 .3517 .8034 Q10 68.3003 29.8204 .3785 .8022 Q11 68.2526 29.8264 .3925 .8013 Q12 68.1945 30.4518 .3136 .8059 Q13 68.1092 29.9812 .4472 .7984 Q14 68.0171 29.9346 .4791 .7970 Q15 67.9795 30.3146 .4255 .7998 Q16 68.0444 30.2823 .3982 .8010 Q17 68.0137 29.8286 .4466 .7983 Q18 68.0819 30.5549 .3592 .8030 Q19 68.2457 31.2271 .2784 .8069 Q20 67.9693 29.8586 .5122 .7956 Q21 68.0000 30.5822 .3627 .8028 Reliability Coefficients N of Cases = 293.0 N of Items = 21 Alpha = .8102

  Reliability

  R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)

  Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha if Item if Item Total if Item Deleted Deleted Correlation Deleted Q1 67.0250 57.6147 .8300 .9139 Q2 67.5750 61.9942 .4236 .9221 Q3 67.4750 59.4353 .6422 .9180 Q4 67.4750 60.3071 .5473 .9199 Q5 67.5500 63.1769 .3424 .9232 Q6 67.3500 60.4385 .5161 .9206 Q7 67.2250 59.4609 .6278 .9182 Q8 67.3250 62.1224 .3987 .9226 Q9 67.4500 63.7923 .3793 .9241 Q10 67.4250 59.2763 .6296 .9182 Q11 67.4750 58.5122 .6521 .9177 Q12 67.3750 56.6506 .7131 .9163 Q13 67.3250 60.8917 .4980 .9209 Q14 67.1250 59.2917 .6369 .9180 Q15 67.1000 56.8103 .8029 .9140 Q16 67.2250 60.2301 .5897 .9191 Q17 67.0500 63.2282 .3542 .9255 Q18 67.0250 60.1276 .5563 .9197 Q19 66.9750 59.8199 .7125 .9170 Q20 66.9250 60.3276 .6095 .9187 Q21 67.0250 58.1788 .7675 .9153 Reliability Coefficients N of Cases = 40.0 N of Items = 21 Alpha = .9228

  Crosstabs Jenis Kelamin * Pengalaman Kerja Crosstabulation

  Pengalaman Kerja < 1 tahu > 5 tahu 1-5 tahu Total

  Jenis Kelamin L Count

  9

  4

  15

  28 % of Total

  22.5% 10.0% 37.5% 70.0% P Count

  3

  1

  8

  12 % of Total 7.5% 2.5% 20.0% 30.0%

  Total Count

  12

  5

  23

  40 % of Total

  30.0% 12.5% 57.5% 100.0%

  Jenis Kelamin * Pendidikan Crosstabulation

  Pendidikan D3 S1 S2 Total

  Jenis Kelamin L Count

  3

  22

  3

  28 % of Total 7.5% 55.0% 7.5% 70.0%

  P Count

  3

  9

  12 % of Total

  7.5% 22.5% .0% 30.0% Total Count

  6

  31

  3

  40 % of Total

  15.0% 77.5% 7.5% 100.0%

  Pendidikan * Pengalaman Kerja Crosstabulation

  Pengalaman Kerja < 1 tahu > 5 tahu 1-5 tahu Total

  Pendidikan D3 Count

  4

  2

  6 % of Total

  10.0% .0% 5.0% 15.0% S1 Count

  7

  4

  20

  31 % of Total

  17.5% 10.0% 50.0% 77.5% S2 Count

  1

  1

  1

  3

I. Data Diri Responden

  1. Nama : (boleh tidak diisi)

  2. Status : ( ) Mahasiswa Akuntansi ( ) Auditor

  3. Jika status Anda mahasiswa akuntansi (hanya dijawab oleh mahasiswa akuntansi) :

a. Nama perguruan tinggi ………… b. Terdaftar sebagai mahasiswa S-1 Akuntansi tahun ……….

  c. Apakah Anda sudah pernah mengikuti mata kuliah yang mencakup muatan Etika Profesi?* ( ) Sudah ( ) Belum

4. Jika status Anda Auditor (hanya dijawab oleh auditor) :

  a. Jenis kelamin* : ( ) Laki-laki ( ) Perempuan b. Pengalaman bekerja di Kantor Akuntan Publik* : ( ) < 1 thn ( ) 1 thn – 5 thn ( ) > 5tahun

c. Jenjang pendidikan tertinggi yang telah Anda raih* :

( ) S-1 ( ) S-2 ( ) S-3 ( ) ......... Keterangan: * beri tanda silang (X)

  Petunjuk Pengerjaan

  • • Kelompok pernyataan pada bagian II bertujuan untuk mengetahui

    persepsi Bapak/Ibu/Sdr atas pernyataan mengenai Kode Etik Akuntan

    Indonesia dengan memberi tanda silang (X) pada kolom yang tersedia.

    Alternatif jawaban adalah sebagai berikut: Sangat Tidak Setuju (STS) Skor 1 Tidak Setuju (TS) Skor

  2 Setuju (S) Skor

  3

II. Pernyataan mengenai Kode Etik IAI

  

No. Pernyataan STS TS S SS

1.

  Auditor harus mempertahankan nama baik profesi dengan menjunjung tinggi etika profesi serta hukum Negara tempat Ia melaksanakan pekerjaan

  2 Dalam melaksanakan tugas profesionalnya, seorang auditor harus selalu berpedoman pada kode etik agar dapat bertugas secara bertanggung jawab dan obyektif

  3 Dalam melaksanakan tanggung jawabnya sebagai profesional, auditor harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

  4 Auditor berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik dan menunjukkan komitmen atas profesionalisme.

  5 Auditor responsif terhadap kesulitan dan memberikan masukan-masukan yang berguna pada saat audit dan setelah audit.

  6 Untuk memelihara dan meningkatkan kepercayaan publik, setiap auditor harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.

  7 Integritas mengharuskan seorang auditor untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa.

  8 Setiap auditor harus menjaga obyektivitasnya dan bebas dari kepentingan dalam pemenuhan kewajiban

  9 Pada saat ini, Saya (sebagai akuntan publik) sedang mengaudit perusahaan X. Disamping jasa audit yang Saya berikan, pada saat yang sama Saya juga memberikan jasa pembukuan kepada klien Saya tersebut.

  10 Auditor mempunyai kewajiban untuk memastikan bahwa orang-orang yang terlibat dalam pemberian jasa profesional mematuhi prinsip obyektivitas.

  11 Auditor boleh menerima atau menawarkan hadiah atau entertainment yang dipercaya dapat menimbulkan pengaruh tertentu terhadap pertimbangan profesional mereka atau terhadap orang-orang yang berhubungan dengan mereka.

  12 Auditor harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan.

  13 Auditor bertanggung jawab untuk selalu meningkatkan kecakapan profesional sehingga mampu memberikan manfaat yang optimal bagi masyarakat, pemerintah dan dunia usaha

  14 Sebagai auditor, Saya selalu menolak setiap penugasan yang tidak akan dapat saya selesaikan.

  15 Sebagai auditor, Saya dibenarkan untuk memberikan pernyataan pendapat auditor.

  16 Auditor boleh menggunakan untuk kepentingan diri sendiri atau kepentingan pihak ketiga (selain norma profesi, hukum atau Negara), suatu pengetahuan atau informasi yang Ia peroleh dari pelaksanaan tugas profesional.

  17 Auditor mempunyai kewajiban untuk memastikan bahwa

  18 Setiap auditor harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang mendiskreditkan profesi.

  19 Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan.

  20 Auditor mempunyai standar etika yang tinggi dan sangat mengetahui akuntansi dan auditing

  21 Sesuai dengan keahlian dan kehati-hatiannya, auditor berkewajiban melaksanakan penugasan dari penerima jasa, selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.