Persepsi Mahasiswa Akuntansi dan Akuntan Publik Terhadap Etika Penyusunan Laporan Keuangan - Unika Repository
LAMPIRAN
LAMPIRAN 1 : HASIL PENGUJIAN
1. Hasil Pengujian Karakteristik Responden
1
2
3
2
1
50
2
2
1
21
3
2
3
51
2
1
2
22
3
2
3
52
2
2
2
23
3
3
20
3
53
3
2
46
3
3
3
17
3
2
2
47
3
2
18
2
3
2
2
48
3
3
1
19
3
2
2
49
1
2
3
3
3
1
28
2
2
3
58
3
3
1
29
2
1
57
59
3
3
1
30
2
2
1
60
3
2
1
3
2
2
1
3
24
3
3
1
54
3
3
1
25
3
3
55
2
3
3
1
26
3
3
1
56
3
2
3
27
2
3
16
2
36
5
2
3
1
35
3
3
1
6
2
2
2
2
3
3
1
7
2
3
1
37
2
3
1
8
2
1
2
1
3
2
3
31
2
3
2
2
2
2
3
32
2
1
34
3
2
2
2
33
3
3
1
4
2
2
2
3
38
NO KUES ANKTN IPK NILAI NO KUES ANKTN IPK NILAI
3
2
3
1
13
3
2
2
43
2
2
3
14
2
1
2
44
2
2
2
15
3
2
2
45
2
3
42
3
2
3
3
3
9
2
3
1
39
2
3
1
10
2
1
3
40
2
3
1
11
2
2
1
41
2
3
2
12
1
Frequencies : Mahasiswa Akuntansi
a) Statistics
Angkatan
IPK Nilai Valid
60
60
60 N Missing Frequency Table Angkatan
Frequency Percent Valid Percent Cumulative Percent 2013 33 55,0 55,0 55,0 Valid < 2013 27 45,0 45,0 100,0 Total
60 100,0 100,0
IPK
Frequency Percent Valid Percent Cumulative Percent 2.00-3.00 27 45,0 45,0 45,0 > 3.00
33 55,0 55,0 100,0 Valid Total 60 100,0 100,0
Nilai
Frequency Percent Valid Cumulative
Percent PercentA 33 55,0 55,0 55,0 AB 16 26,7 26,7 81,7 Valid
B 11 18,3 18,3 100,0 Total 60 100,0 100,0
Frequencies : Mahasiswa Magang
b) NO KUES JNS KLM N LM MGN G ANK T
IP K NILA
1
2
3
2
29
2
1
2
2
2
13
1
2
2
2
3
30
2
2
2
2
3
14
2
1
12
3
2
10
1
1
2
3
2
27
1
1
2
3
3
11
2
1
2
3
1
28
2
1
2
2
2
3
2
1
3
1
17
2
1
2
3
1
34
1
2
1
3
3 Statistics
Jns_klmn lama_mgng Angkatan
IPK Nilai N Valid
34
34
34
34
34 Missing Frequency Table Jns_klmn
Frequenc y Percent Valid Percent
Cumulative Percent Valid laki-laki
3
2
3
3
31
2
1
2
2
3
15
2
2
3
2
32
33
2
1
2
2
2
16
1
1
2
2
3
3
2
I NO KUE S JNS KLM N LM MGN G ANK T
4
1
2
3
1
20
2
1
3
3
1
1
3
1
3
2
3
21
1
1
3
2
2
5
2
2
1
2
IP K NILA
I
1
2
1
2
2
3
18
2
2
2
2
3
2
2
1
2
3
1
19
1
1
3
1
2
1
2
2
3
3
8
1
1
2
2
3
25
1
2
2
2
2
9
1
1
2
2
3
26
1
2
24
3
3
3
22
2
1
2
2
1
6
2
2
3
2
3
23
1
2
2
3
3
7
2
2
2
3
13 38,2 38,2 38,2 Perempuan 21 61,8 61,8 100,0 Total 34 100,0 100,0
lama_mgng Frequency Percent Valid Percent
Cumulative Percent Valid <6bulan
26 76,5 76,5 76,5 6-12bulan 8 23,5 23,5 100,0 Total
34 100,0 100,0 Angkatan
Frequency Percent Valid Percent Cumulative Percent Valid 2013
26 76,5 76,5 76,5 < 2013 8 23,5 23,5 100,0 Total
34 100,0 100,0
IPK Frequency Percent Valid Percent Cumulative Percent
Valid 2.00-3.00 19 55,9 55,9 55,9 > 3.00 15 44,1 44,1 100,0 Total 34 100,0 100,0
Nilai Frequenc y
Percent Valid Percent Cumulative Percent
Valid A 7 20,6 20,6 20,6 AB 8 23,5 23,5 44,1 B
19 55,9 55,9 100,0 Total 34 100,0 100,0
c) Frequencies : Akuntan publik
NO KUES JBT N JNS KLM N LM KR J U M UR PEN D NO KUE S JBT N JNS KLM N LM KR J U M UR PEN D
2
1
2
46
2
2
2
1
19
1
2
2
3
1
2
45
1
2
1
2
2
2
1
1
2
1
21
1
2
20
2
2
47
1
1
1
1
1
1
1
2
1
3
2
2
16
1
1
1
2
2
42
1
1
1
2
1
15
1
2
43
2
1
18
1
1
1
2
2
44
1
2
1
2
1
17
1
2
3
1
48
2
2
26
2
53
1
1
1
1
1
1
2
1
1
2
1
52
1
1
1
1
2
1
54
54
54
54
jabatan JK Lama_bekerja Umur Pendidikan N Valid
1 Statistics
1
1
1
1
54
1
1
2
2
2
27
1
1
2
1
1
2
23
1
1
1
2
49
2
1
2
2
2
2
22
1
1
2
1
25
2
1
1
1
2
1
51
1
1
50
2
1
24
1
1
1
2
1
1
1
1
1
2
3
2
2
32
1
1
1
6
1
5
1
2
2
2
2
1
1
1
7
2
34
1
1
1
2
1
2
1
2
3
2
2
33
1
1
1
31
1
3
1
1
1
1
1
1
2
2
3
1
2
2
28
1
1
1
2
1
29
2
2
1
1
2
4
1
1
1
1
30
1
1
1
1
1
1
3
1
1
1
2
2
1
1
1
1
39
1
1
1
1
1
12
2
1
1
2
1
38
1
13
1
2
41
1
1
1
2
1
14
2
2
2
2
2
40
1
1
2
1
1
1
1
1
1
1
2
1
9
1
1
1
36
1
35
1
1
1
2
1
8
1
1
2
37
1
11
1
1
1
2
1
1
2
1
2
1
2
10
1
1
1
54 Missing Frequency Table
jabatan Frequency Percent Valid Percent
Cumulative Percent Valid junior
30 55,6 55,6 55,6 senior 24 44,4 44,4 100,0 Total 54 100,0 100,0
Jenis Kelamin Frequency Percent Valid Percent
Cumulative Percent Valid Laki-laki
24 44,4 44,4 44,4 Perempuan 30 55,6 55,6 100,0 Total 54 100,0 100,0
Lama_bekerja Frequency Percent Valid Percent Cumulative Percent
Valid < 3 th 32 59,3 59,3 59,3 3-5 th 15 27,8 27,8 87,0 > 5 th
7 13,0 13,0 100,0 Total
54 100,0 100,0
Umur Frequency Percent Valid Percent Cumulative Percent
Valid 20-30 th 41 75,9 75,9 75,9 30-40 th 13 24,1 24,1 100,0 Total 54 100,0 100,0
Pendidikan Frequency Percent Valid Percent Cumulative Percent
Valid S1 46 85,2 85,2 85,2 S2
8 14,8 14,8 100,0 Total
54 100,0 100,0
2. Hasil Pengujian Validitas Dan Reliabilitas
a) Reliability Mistate
4
3
2
4
3
6
3
2
3
4
1
26
4
27
4
4
3
5
3
2
3
4
1
25
3
3
4
1
2
4
4
1
29
4
4
3
4
3
8
5
3
1
4
1
28
3
3
2
4
3
7
1
2
2
5
3
4
4
1
22
4
3
4
4
3
1
3
3
2
1
4
21
2
4
2
2
2
34
4
2
2
3
1
4
1
4
3
4
4
1
2
1
1
24
2
5
2
4
3
5
4
2
4
4
1
23
4
1
4
3
3
2
1
3
9
3
16
4
2
4
4
1
36
4
4
4
4
15
4
2
2
2
4
1
35
4
2
1
4
3
14
3
2
4
38
4
5
3
5
3
18
4
2
4
4
1
4
4
4
3
5
3
17
4
2
4
4
1
37
4
4
2
4
3
3
3
11
4
2
3
2
1
31
4
1
5
3
3
10
3
2
1
4
1
30
4
2
2
3
4
3
4
4
1
34
2
2
1
4
3
13
5
2
3
1
32
33
2
2
1
4
3
12
4
2
3
3
1
20
No Kues Resp onde n Mis t 1 Mis t 2 Mis t 3 Mis t 4 No kues Resp onde n
Mist
2
21
5
1
4
5
1
7
4
3
4
4
20
4
4
2
2
2
1
6
4
2
4
4
2
19
2
2
4
9
2
2
3
2
2
23
4
2
4
4
1
2
4
2
3
2
2
22
5
1
5
5
1
8
4
5
4
1
4
2
2
16
4
4
2
4
1
2
4
4
4
4
2
15
4
4
2
4
1
1
4
3 Mist
2 Mist
1 Mist
2
2
4
4
1
5
4
4
4
4
2
18
4
1
3
1
3
4
2
4
2
4
2
17
4
4
2
4
1
10
5
3
2
2
4
1
17
5
2
4
4
2
30
4
4
4
4
1
16
3
2
4
4
2
29
2
1
4
4
31
1
4
4
2
33
2
2
4
4
1
19
4
4
4
2
2
32
3
1
1
4
1
18
2
2
4
2
4
15
4
5
4
2
4
1
12
3
2
4
4
2
25
1
26
2
4
1
11
4
2
4
4
2
24
5
2
3
2
3
2
2
5
5
2
28
2
3
3
4
1
14
3
4
4
4
2
27
2
4
2
3
1
13
3
4
4
3
40
4
4
5
4
4
2
3
43
5
2
4
2
4
3
5
4
4
2
3
42
4
3
4
2
4
2
5
3
4
2
6
4
4
4
1
3
45
2
3
3
3
2
5
5
4
4
4
3
44
2
4
2
4
4
3
39
4
2
5
4
1
59
3
3
3
3
3
38
4
3
2
4
1
58
3
5
4
2
5
1
5
4
2
3
41
5
3
5
5
2
2
2
2
2
4
3
40
2
5
2
4
1
60
3
46
3
12
2
4
5
3
52
3
2
2
4
2
5
13
4
4
4
3
51
2
4
3
4
2
4
2
5
4
Valid 148 100,0 Excluded a
Case Processing Summary N % Cases
5 Scale: ALL VARIABLES
4
4
4
3
54
4
5
4
2
2
14
5
4
4
5
3
53
2
2
3
11
4
3
3
4
5
3
4
2
8
4
4
4
4
47
3
4
4
3
4
2
7
5
4
4
2
48
4
5
2
4
3
50
2
2
4
3
2
10
4
4
4
4
3
49
4
5
3
4
2
9
4
4
3
3
1
25
4
4
3
1
46
5
4
5
3
3
5
26
1
2
2
1
45
4
2
4
4
3
5
3
2
4
3
28
3
2
2
2
1
48
4
4
2
4
3
27
2
3
3
4
1
47
5
4
4
24
2
3
1
4
5
3
5
3
21
5
1
4
5
41
1
4
4
3
4
3
20
5
1
4
5
42
4
2
3
4
1
44
5
3
4
2
3
23
4
2
4
4
1
43
4
2
4
4
3
22
5
1
4
5
37
2
4
1
55
4
4
4
2
3
34
4
2
4
4
1
54
4
4
4
2
3
33
3
4
4
3
3
2
2
4
3
1
57
3
4
4
2
36
35
4
4
4
4
1
56
2
2
3
3
3
3
4
5
4
4
4
3
30
4
2
2
4
1
50
4
1
4
4
3
29
4
3
4
4
1
49
4
51
1
4
53
4
4
4
2
3
32
3
2
2
1
1
52
5
4
5
4
3
31
4
1
4
4
,0 Total 148 100,0 .
Reliability Statistics Cronbach's Alpha
N of Items ,283
4 Item Statistics Mean Std. Deviation N MIST1 3,6892 ,87171 148 MIST2 3,2568 ,99742 148 MIST3 2,9122 1,20050 148 MIST4 3,6824 1,03040 148
Item-Total Statistics Scale Mean if Item Deleted
Scale Variance if Item Deleted Corrected Item-Total
Correlation Cronbach's Alpha if Item Deleted
MIST1 9,8514 4,454 ,052 ,322 MIST2 10,2838 3,497 ,245 ,101 MIST3 10,6284 3,909 ,012 ,419 MIST4 9,8581 3,211 ,307 ,007
Scale Statistics Mean Variance Std. Deviation N of Items 13,5405 5,407 2,32519
4
b) Reliability Mist 2 dan 4
No Kues Resp onde n Mist
Mis t 2 Mis t 4
No kue s Resp onde n
Mist
2 Mist
4
2
3
4
4
4
1
3
4
52
1
2
3
6
3
3
4
5
1
4
5
53
1
3
3
7
3
2
3
4 No Ku es Resp onde n
5
4
1
2
1
2
4
49
1