Lampiran 1: Kueisioner Penelitian Pengaruh Audit Internal, Pengendalian Internal, Dan Komite Audit Terhadap Penerapan Good Corporate Governance (Study Empiris Pada Bumn Di Kota Surakarta).
75
Lampiran 1: Kueisioner Penelitian
Kepada Yth.
Bapak/ibu Responden
Di tempat.
Saya yang bertanda tangan di bawah ini:
Nama :Febry Rhomand Cassandra
Nim
:B200120230
Status :Mahasiswa Strata 1 (S-1), Fakultas Ekonomi dan Bisnis, Jurusan
Akuntansi, Universitas Muhammadiyah Surakarta.
Alamat :Jl. Ahmad Yani Pabelan Kartasura Tromol Pos I surakarta 57102 Telp
0271-717417, 719483 Fax. 0271-715448
Bersama ini kami mohon kesedian bapak/ibu mengisi kueisioner ini dalam
rangka untuk penelitian skripsi program sarjana (S-1), Fakultas Ekonomi dan
Bisnis, Jurusan Akuntansi, Universitas Muhammadiyah Surakarta. Kami
memerlukan informasi untuk mendukung penelitian yang kami lakukan dengan
judul: Pengaruh Audit Internal, Pengendalian Internal, dan Komtite Audit
terhadap Penerapan Good Corporate Governance (Study Empiris pada BUMN di
Surakarta). Perlu bapak/ibu ketahui sesuai dengan etika dalam penelitian data
yang kami peroleh akan kami jaga kerahasiaanya dan digunakan semata-mata
untuk kepentingan penelitian.
Atas kerja samanya yang baik dan kesungguhan bapak/ibu dalam mengisi
atau menjawab kueisioner ini kami ucapkan terima kasih.
Contact Person: 085867097791
Pembimbing Skripsi
Hormat Saya
Eny Kusumawati S.E, M.M, AK, CA
Febry Rhomand Casaandra
76
IDENTITAS RESPONDEN
:……………………………………………
Nama
: Laki-laki Perempuan
Jenis Kelamin
Usia
:…… Tahun
Pendidikan
: S-1, S-2, S-3
Lama Bekerja :…... Tahun
Tugas Pokok : Audit Internal
Kepala Bagian Keuangan
Staf Bagian Keuangan
Lain-Lain...................
CARA PENGISIAN KUEISIONER
Bapak/Ibu cukup memberikan tanda silang (X) pada pilihan jawaban yang
tersedia (rentang angka
dari 1 sampai dengan 5) sesuai dengan pendapat
Bapak/ibu. Setiap pernyataan mengharapkan satu jawaban. Setiap angka akan
mewakili tingkat kesesuian dengan pendapat bapak/ibu:
STS
: Sangat Tidak Setuju (Skor 1)
TS
: Tidak Setuju
(Skor 2)
TT
: Tidak Tahu
(Skor 3)
S
: Setuju
(Skor 4)
SS
: Sangat Setuju
(Skor 5)
77
KUESIONER
AUDIT INTERNAL
No
Pernyataan
1
Instansi saudara terbebas dari pengaruh atau
tekanan klien yang berkepentingan.
2
Auditor Internal instansi saudara memilki
pengetahuan dan kemampuan mengaudit
secara teliti dan seksama.
3
Auditor Internal instansi saudara memiliki
kepatuhan terhadap peraturan
4
Auditor Internal instansi saudara bekerja
secara Efisien dan efektif
5
Pemeriksaan yang dilakukan oeh Auditor
Internal berpengaruh terhadap keandalan
laporan keuangan instansi saudara
6
Terdapat pengamanan asset yang dilakukan
oleh Auditor Internal di instansi saudara
7
Auditor Internal instansi saudara melakukan
persiapan penugasan sebelum melakukan
pelaksanaan audit.
8
Auditor Internal instansi anda melakukan
audit pendahuluan sehingga memahami
risiko – risiko audit
9
Auditor Internal instansi saudara melakukan
pelaksanaan pengujian berdasarkan bukti
audit dan temuan audit.
10
Auditor Internal instansi saudara
menyelesaikan audit sesuai prosedur,
obyektif dan independen
11
Auditor Internal instansi saudara melaporkan
hasil temuan audit terhadap manajemen dan
kemudian ditindak lanjuti oleh manajemen.
SS
S
TT
TS
STS
78
KUEISIONER
SISTEM PENGENDALIAN INTERNAL
NO
PERNYATAAN
1
Penegakan integritas dan nilai etika yang
berlaku di instansi anda berjalan dengan baik.
Instansi anda menciptakan kepemimpinan yang
kondusif, sehingga karyawan nyaman dalam
bekerja.
Pengidentifikasian terhadap risiko pengendalian
dan analisisnya di instansi anda berjalan dengan
baik.
Instansi anda melakukan pembinaan sumber
daya mansuia dengan baik.
Instansi anda melakukan otorisasi terhadap
transaksi yang telah terjadi.
Penyediaan dan pemanfataan sarana komunikasi
di instansi anda dilakuan dengan baik,sehingga
pihak pihak yang berkepentingan mudah dalam
mengakses informasi.
Instansi anda melakukan supervisi atas
pelaksanaan tugas yang dilakukan karyawan.
2
3
4
5
6
7
SS
S
TT
TS
SS
S
TT
TS
STS
KUEISIONER
KOMITE AUDIT
NO
PERNYATAAN
1
Komite audit melakukan pengawasan terhadap
proses laporan keuangan instansi.
Komite audit memiliki hubungan kerja yang
baik dengan manajemen dan auditor internal.
Komite audit mengerti semua persoalan
mengenai kinerja auditor internal, system
pengendalian internal dalam pelaksanaan GCG.
Komite audit wajib melakukan pertemuan
dengan auditor internal dan manajemen instansi
minimal satu bulan sekali.
Komite audit dieri wewenang utuk mengakse
penuh terhadap catatan , karyawan, dana, asset,
serta sumber daya instansi lainya.
Komite audit memeriksa ulang laporan keuanan,
apakah sudh sesuai dengan standard an
kebijakan tersebut.
2
3
4
5
6
STS
79
KUEISIONER
PELAKSANAAN GOOD COORPORATE GOVERNANCE (GCG)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
PERNYATAAN
SS S TT TS STS
Instansi saudara menyediakan informasi yang jelas dan
mudah diakses oleh pihak-pihak yang berkepentingan
khususnya pemegang saham.
Tetap menjaga kerahasiaan instansi sesuai dengan
perundang-undangan yang berlaku berupa hak-hak pribadi
setiap karyawan.
Setiap kebijakan instansi saudara didokumentasikan dan
dikomunikasikan kepada internal instansi maupun kepada
pemegang saham.
Dalam melaksanakan tugas dan fungsi masing-masing,
organ instansi selalu menghindari adanya dominasi oleh
pihak manapun
Pengambilan keputusan dilakukan secara objektif.
Masing-masing organ instansi menghindari adanya saling
lempar tanggung jawab antara yang satu dengan yang
lainnya.
Rincian tugas dan tanggung jawab masing-masing organ
instansi dan semua karyawan ditetapkan secara jelas selaras
dengan visi, misi dan strategi instansi
Sistem pengendalian internal dilakukan secara efektif dalam
pengelolaan instansi.
Adanya system penghargaan dan sanksi (reward and
punishment system) terhadap kinerja organ instansi.
Dalam melaksanakan tugas dan tanggungjawab, selalu
berpegang pada etika bisnis dan pedoman perilaku (code of
conduct) yang telah disepakati.
Setiap organ instansi berpegang pada prinsip-prinsip kehatihatian dalam melaksanakan tugas dan fungsi masingmasing.
Adanya kepatuhan terhadap Undang-Undang BUMN
Diberikan kesempatan kepada pihak-pihak yang memiliki
kepentingan (pemegang saham, pelanggan) memberikan
masukan dan pendapat bagi kepentingan instansi.
Memberikan perlakuan yang setara dan wajar kepada
stakeholders sesuai dengan manfaat dan kontribusi yang
diberikan kepada instansi.
Instansi memberikan kesempatan yang sama dalam
penerimaan karyawan, berkarir dan melaksanakan tugasnya
secara professional tanpa membedakan suku, agama, ras,
golongan, gender, dan golongan fisik.
80
Lampiran 2: Tabulasi Data Variabel Audit Internal
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
2
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
AUDIT INTERNAL
5
6
7
8
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
4
5
5
4
4
5
5
5
4
5
5
4
4
5
5
5
5
5
5
5
4
5
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
4
5
5
4
4
5
5
4
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
9
5
4
4
4
5
5
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
10
4
4
4
4
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
11
5
4
4
4
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
∑
53
44
44
44
55
54
50
54
53
55
54
54
55
54
54
54
53
53
55
54
55
55
55
55
55
81
Lampiran 3: Tabulasi Data Variabel Pengendalian Internal dan Komite
audit
PENGENDALIAN
INTERNAL
NO
1 2 3 4 5 6 7
1 5 5 5 5 5 5 5
2 4 4 4 4 4 4 4
3 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4
5 5 5 5 5 5 5 5
6 5 5 5 5 5 5 5
7 5 5 5 5 5 5 5
8 5 5 5 5 5 5 5
9 5 5 5 5 5 5 5
10 5 5 5 5 5 5 5
11 5 5 5 5 5 5 5
12 5 5 5 5 5 5 5
13 5 5 5 5 5 5 5
14 5 5 5 5 5 5 5
15 5 5 5 5 5 5 5
16 5 5 5 5 5 5 5
17 5 5 5 5 4 4 4
18 5 5 5 5 5 5 5
19 5 5 5 5 5 5 5
20 5 5 5 5 5 4 5
21 5 5 5 5 5 5 5
22 5 5 5 5 5 5 5
23 5 5 5 5 5 4 5
24 5 5 5 5 5 5 5
25 5 5 5 5 5 5 5
∑
35
28
28
28
35
35
35
35
35
35
35
35
35
35
35
35
32
35
35
34
35
35
34
35
35
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
KOMITE AUDIT
∑
1 2 3 4 5 6
4 5 5 4 4 5 27
4 4 4 4 4 4 24
4 4 4 4 4 4 24
4 4 4 4 4 4 24
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 4 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
82
Lampiran 4: Tabulasi Data Variabel GOOD CORPORATE GOVERNANCE
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1
4
4
4
4
5
5
5
5
5
4
5
5
5
4
5
5
5
5
5
5
5
5
5
5
5
2
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
GOOD CORPORATE GOVERNANCE
4 5 6 7 8 9 10 11 12
4 5 5 5 5 5 5 5 5
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 5 5 5 5 4 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
4 5 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 5 4 5 5 5 5 5 5
5 5 5 5 5 4 5 4 5
5 4 5 4 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 4 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 4 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
13 14 15
4 4 5
4 4 4
4 4 4
4 4 4
5 5 5
5 5 5
5 5 5
4 5 5
5 5 5
4 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
∑
71
60
60
60
73
75
75
73
74
72
73
73
75
73
75
74
75
75
75
75
75
75
74
74
75
Lampiran 5: Karakteristik Responden
Frequency Table
Jenis Kelamin
Frequency
Valid Pria
Percent
Valid Percent
Cumulative
Percent
15
60.0
60.0
60.0
Wanita
10
40.0
40.0
100.0
Total
25
100.0
100.0
Usia
Frequency
Percent
Valid Percent
Cumulative
Percent
Valid 22 - 25 Tahun
2
8.0
8.0
8.0
26 - 30 Tahun
1
4.0
4.0
12.0
31 - 35 Tahun
14
56.0
56.0
68.0
36 - 40 Tahun
2
8.0
8.0
76.0
> 40 Tahun
6
24.0
24.0
100.0
25
100.0
100.0
Total
Pendidikan
Frequency
Percent
Valid Percent
Cumulative
Percent
Valid S-1
19
76.0
76.0
76.0
S-2
6
24.0
24.0
100.0
25
100.0
100.0
Total
Lama Bekerja
Frequency
Valid 1 - 9 Tahun
Percent
Valid Percent
Cumulative
Percent
1
4.0
4.0
4.0
10 - 19 Tahun
7
28.0
28.0
32.0
20 - 28 Tahun
12
48.0
48.0
80.0
29 - 37 Tahun
5
20.0
20.0
100.0
25
100.0
100.0
Total
Tugas Pokok
Frequency
Valid Audit Internal
Percent
Valid Percent
Cumulative
Percent
6
24.0
24.0
24.0
3
12.0
12.0
36.0
Staf Bagian Keuangan
16
64.0
64.0
100.0
Total
25
100.0
100.0
Kepala Bagian Keuangan
85
Lampiran 6: Hasil Uji Validitas
Variabel Audit Internal
Correlations
Correlations
AI1
AI1
Pearson Correlation
1
AI3
AI4
AI5
1.000**
1.000**
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
Sig. (2-tailed)
N
AI2
Pearson Correlation
Sig. (2-tailed)
.000
.002
.082
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1
1.000**
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.002
.082
.000
.000
.000
25
25
25
25
25
25
25
1.000**
1.000**
1
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1.000**
1
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
1
.356
.080
.500*
.500*
.600**
.704**
.000
.000
.000
.000
.000
.080
.704
.011
.011
.002
.000
25
25
25
25
25
25
25
25
25
25
25
25
.592**
.592**
.592**
.592**
.592**
.356
1
.599**
.579**
.579**
.700**
.749**
.002
.002
.002
.002
.002
.080
.002
.002
.002
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
.355
.355
.355
.355
.355
.080
.599**
1
.280
.480*
.419*
.534**
Sig. (2-tailed)
.082
.082
.082
.082
.082
.704
.002
.175
.015
.037
.006
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
.500*
.579**
.280
1
.750**
.873**
.820**
.000
.000
.000
.000
.000
.011
.002
.175
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
.500*
.579**
.480*
.750**
1
.873**
.850**
.000
.000
.000
.000
.000
.011
.002
.015
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
.846**
.600**
.700**
.419*
.873**
.873**
1
.932**
.000
.000
.000
.000
.000
.002
.000
.037
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.950**
.950**
.950**
.950**
.950**
.704**
.749**
.534**
.820**
.850**
.932**
1
.000
.000
.000
.000
.000
.000
.000
.006
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Audit
Internal
.000
25
.000
N
AI11
.000
25
25
Sig. (2-tailed)
AI10
.000
25
.000
N
AI9
.000
25
25
Sig. (2-tailed)
AI8
AI11
.000
N
AI7
AI10
25
Sig. (2-tailed)
AI6
AI9
.000
N
AI5
AI8
25
Sig. (2-tailed)
AI4
AI7
25
N
AI3
AI6
Audit
Internal
AI2
Pearson Correlation
Sig. (2-tailed)
N
.000
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
.000
25
86
Variabel Pengendalian Internal
Correlations
Correlations
PI1
PI1
Pearson Correlation
1
Sig. (2-tailed)
N
PI2
Pearson Correlation
Sig. (2-tailed)
N
PI3
Pearson Correlation
Sig. (2-tailed)
N
PI4
Pearson Correlation
Sig. (2-tailed)
N
PI5
Pearson Correlation
Sig. (2-tailed)
N
PI6
Pearson Correlation
Sig. (2-tailed)
N
PI7
Pearson Correlation
Sig. (2-tailed)
N
Pengendalian
Internal
Pearson Correlation
Sig. (2-tailed)
N
PI5
PI6
Pengendalian
Internal
PI2
PI3
PI4
PI7
1.000**
1.000**
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1
1.000**
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1.000**
1
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
1
.777**
1.000**
.946**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.657**
.657**
.657**
.657**
.777**
1
.777**
.809**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
1.000**
.777**
1
.946**
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.962**
.962**
.962**
.962**
.946**
.809**
.946**
1
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
**. Correlation is significant at the 0.01 level (2-tailed).
.000
25
87
Variabel Komite Audit
Correlations
Correlations
KA1
KA1
Pearson Correlation
KA2
1
Sig. (2-tailed)
N
KA2
Pearson Correlation
Sig. (2-tailed)
N
KA3
Pearson Correlation
Sig. (2-tailed)
N
KA4
Pearson Correlation
Sig. (2-tailed)
N
KA5
Pearson Correlation
Sig. (2-tailed)
N
KA6
Pearson Correlation
Sig. (2-tailed)
N
Komite Audit
Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
KA3
KA4
KA5
KA6
Komite Audit
.846**
.846**
.700**
.873**
.846**
.947**
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
.846**
1
1.000**
.592**
.739**
1.000**
.942**
.000
.000
.000
.002
.000
.000
25
25
25
25
25
25
25
.846**
1.000**
1
.592**
.739**
1.000**
.942**
.000
.000
.002
.000
.000
.000
25
25
25
25
25
25
25
.700**
.592**
.592**
1
.579**
.592**
.773**
.000
.002
.002
.002
.002
.000
25
25
25
25
25
25
25
.873**
.739**
.739**
.579**
1
.739**
.868**
.000
.000
.000
.002
.000
.000
25
25
25
25
25
25
25
.846**
1.000**
1.000**
.592**
.739**
1
.942**
.000
.000
.000
.002
.000
25
25
25
25
25
25
25
.947**
.942**
.942**
.773**
.868**
.942**
1
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
.000
25
88
Variabel Good Cooperate Governance
Correlations
Correlations
GCG1
GCG1
GCG2
Pearson Correlation
Sig. (2-tailed)
N
GCG3
Pearson Correlation
Sig. (2-tailed)
N
GCG4
Pearson Correlation
Sig. (2-tailed)
N
GCG5
.275
.890**
.421*
.657**
.421*
.657**
.521**
.657**
.781**
.777**
.657**
.762**
.183
.000
.036
.000
.036
.000
.008
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
**
1
.000
**
1.000
.000
**
.657
.000
**
.592
.002
**
.739
.000
**
.739
.000
**
1.000
.000
**
.739
.000
**
1.000
.000
**
.846
.000
**
1.000
.000
**
.657
.000
**
.846
.000
**
1.000
.000
25
**
.973
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1.000**
.973**
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.561**
.657**
.657**
1
.275
.421*
.421*
.657**
.656**
.657**
.521**
.657**
.781**
.777**
.657**
.742**
.004
.000
.000
.183
.036
.036
.000
.000
.000
.008
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
**
.275
1
.356
**
.356
**
.275
.457
.002
.183
.002
.080
.002
.183
.022
25
**
.890
.000
**
.592
.002
25
**
.739
.000
.592
25
**
.739
.000
.080
**
.579
.002
25
25
25
25
.421
*
.356
1
.500
.036
.080
*
.011
.592
25
**
.739
.000
25
*
.500
.011
**
.592
.002
25
**
.739
.000
*
.457
.022
25
**
.600
.002
.592
25
**
.739
.000
25
**
.656
.000
*
25
**
.600
.002
**
.592
.002
25
**
.739
.000
25
**
.599
.002
25
**
.785
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
.579**
.500*
1
.739**
.500*
.739**
.600**
.739**
.421*
.600**
.739**
.742**
Sig. (2-tailed)
.036
.000
.000
.036
.002
.011
.000
25
25
25
25
25
25
Pearson Correlation
**
.657
.000
**
1.000
.000
**
1.000
.000
**
.657
.000
**
.592
.002
**
.739
.000
.000
.011
.000
.002
.000
.036
.002
.000
25
25
25
25
25
25
25
25
25
**
1
.739
.000
**
.739
.000
**
1.000
.000
**
.846
.000
**
1.000
.000
**
.657
.000
**
.846
.000
**
1.000
.000
25
**
.973
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
.421*
.739**
.739**
.656**
.356
.500*
.500*
.739**
1
.739**
.873**
.739**
.421*
.600**
.739**
.763**
Sig. (2-tailed)
.036
.000
.000
.000
.080
.011
.011
.000
.000
.000
.000
.036
.002
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1
.846**
1.000**
.657**
.846**
1.000**
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
Pearson Correlation
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Good Cooperate
Governance
.657
.421*
N
GCG15
Good
Cooperate
Governance
25
Sig. (2-tailed)
GCG14
GCG15
.739**
N
GCG13
GCG14
25
Sig. (2-tailed)
GCG12
GCG13
.739**
N
GCG11
GCG12
25
N
GCG10
GCG11
.421*
Sig. (2-tailed)
GCG9
GCG10
Pearson Correlation
N
GCG8
GCG9
.004
.183
N
GCG7
GCG8
.561**
Sig. (2-tailed)
Sig. (2-tailed)
GCG7
.000
.275
Pearson Correlation
GCG6
.657**
Pearson Correlation
N
GCG6
GCG5
.000
1
Sig. (2-tailed)
GCG2
GCG4
.657**
Pearson Correlation
N
GCG3
Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
**
.521
.008
**
.846
.000
**
.846
.000
**
.521
.008
*
.457
.022
**
.600
.002
**
.600
.002
**
.846
.000
**
.873
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
**
1
.846
.000
**
.846
.000
**
.521
.008
**
.702
.000
**
.846
.000
25
**
.848
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1
.657**
.846**
1.000**
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.781**
.657**
.657**
.781**
.275
.656**
.421*
.657**
.421*
.657**
.521**
.657**
1
.777**
.657**
.762**
.000
.000
.000
.000
.183
.000
.036
.000
.036
.000
.008
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
**
.777
**
.846
**
.846
**
.777
*
.457
**
.600
**
.600
**
.846
**
.600
**
.846
**
.702
**
.846
.000
.000
25
25
25
**
1
.777
**
.846
.000
25
**
.894
.000
.000
.000
.000
.022
.002
.002
.000
.002
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.000
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.762**
.973**
.973**
.742**
.599**
.785**
.742**
.973**
.763**
.973**
.848**
.973**
.762**
.894**
.973**
1
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.000
25
89
Lampiran 7: Hasil Uji Reliabilitas
Variabel Audit Internal
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
%
25
100.0
0
.0
25
100.0
Excludeda
Total
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
.952
11
Variabel Pengendalian Internal
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excludeda
Total
%
25
100.0
0
.0
25
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
.972
N of Items
7
90
Variabel Komite Audit
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excluded
%
25
100.0
0
.0
25
100.0
a
Total
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
.946
6
Variabel Good Cooperate Governance
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excluded
%
25
a
Total
100.0
0
.0
25
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
.968
N of Items
15
91
Lampiran 8: Statistik Deskriptif
Descriptives
Descriptive Statistics
N
Audit Internal
Pengendalian Internal
Komite Audit
Good Cooperate Governance
Valid N (listwise)
Minimum
25
25
25
25
25
44.00
28.00
24.00
60.00
Maximum
55.00
35.00
30.00
75.00
Mean
52.8400
33.9600
29.0000
72.3600
Std. Deviation
3.50809
2.33595
2.00000
4.78609
92
Lampiran 9: Uji Asumsi Klasik
Hasil Uji Normalitas
Npar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
a,,b
Normal Parameters
Most Extreme Differences
25
.0000000
1.07288697
.146
.091
-.146
.729
.662
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Multikolinearitas
Regression
Variables Entered/Removed
Model
Variables Entered
1
Komite Audit,
Audit Internal,
Pengendalian
a
Internal
Variables
Removed
Method
. Enter
a. All requested variables entered.
Coefficients
a
Collinearity Statistics
Model
1
Tolerance
VIF
Audit Internal
.115
8.718
Pengendalian Internal
.124
8.062
Komite Audit
.149
6.709
a. Dependent Variable: Good Cooperate Governance
93
Hasil Uji Heteroskedastisitas
Regression
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Komite Audit,
Pengendalian
Internal, Audit
a
Internal
Method
. Enter
a. All requested variables entered.
Model Summary
Model
R
1
.234
R Square
a
Adjusted R
Square
.055
Std. Error of the
Estimate
-.081
.70953
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit
Internal
b
ANOVA
Model
1
Sum of Squares
Regression
df
Mean Square
.610
3
.203
Residual
10.572
21
.503
Total
11.182
24
F
Sig.
.404
.752
a
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Abs_res
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-1.066
2.208
Audit Internal
-.019
.122
Pengendalian Internal
-.039
.145
Komite Audit
a. Dependent Variable: Abs_res
Standardized
Coefficients
Beta
t
Sig.
-.483
.634
-.097
-.156
.878
.176
-.135
-.224
.825
.188
.426
.775
.447
94
Lampiran 10: Output Regresi
Regression
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Komite Audit,
Pengendalian
Internal, Audit
a
Internal
Method
. Enter
a. All requested variables entered.
Model Summary
Model
R
1
.975
Adjusted R
Square
R Square
a
.950
Std. Error of the
Estimate
.943
1.14696
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit
Internal
b
ANOVA
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
522.134
3
174.045
27.626
21
1.316
549.760
24
F
Sig.
132.300
.000
a
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Good Cooperate Governance
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
2.718
3.570
Audit Internal
.176
.197
Pengendalian Internal
.410
1.601
Komite Audit
a. Dependent Variable: Good Cooperate Governance
Standardized
Coefficients
Beta
t
Sig.
.761
.455
.129
.894
.381
.285
.200
1.440
.165
.303
.669
5.279
.000
95
LAMPIRAN 11: SURAT PENELITIAN
96
l
97
98
99
100
101
102
103
104
105
106
107
Lampiran 1: Kueisioner Penelitian
Kepada Yth.
Bapak/ibu Responden
Di tempat.
Saya yang bertanda tangan di bawah ini:
Nama :Febry Rhomand Cassandra
Nim
:B200120230
Status :Mahasiswa Strata 1 (S-1), Fakultas Ekonomi dan Bisnis, Jurusan
Akuntansi, Universitas Muhammadiyah Surakarta.
Alamat :Jl. Ahmad Yani Pabelan Kartasura Tromol Pos I surakarta 57102 Telp
0271-717417, 719483 Fax. 0271-715448
Bersama ini kami mohon kesedian bapak/ibu mengisi kueisioner ini dalam
rangka untuk penelitian skripsi program sarjana (S-1), Fakultas Ekonomi dan
Bisnis, Jurusan Akuntansi, Universitas Muhammadiyah Surakarta. Kami
memerlukan informasi untuk mendukung penelitian yang kami lakukan dengan
judul: Pengaruh Audit Internal, Pengendalian Internal, dan Komtite Audit
terhadap Penerapan Good Corporate Governance (Study Empiris pada BUMN di
Surakarta). Perlu bapak/ibu ketahui sesuai dengan etika dalam penelitian data
yang kami peroleh akan kami jaga kerahasiaanya dan digunakan semata-mata
untuk kepentingan penelitian.
Atas kerja samanya yang baik dan kesungguhan bapak/ibu dalam mengisi
atau menjawab kueisioner ini kami ucapkan terima kasih.
Contact Person: 085867097791
Pembimbing Skripsi
Hormat Saya
Eny Kusumawati S.E, M.M, AK, CA
Febry Rhomand Casaandra
76
IDENTITAS RESPONDEN
:……………………………………………
Nama
: Laki-laki Perempuan
Jenis Kelamin
Usia
:…… Tahun
Pendidikan
: S-1, S-2, S-3
Lama Bekerja :…... Tahun
Tugas Pokok : Audit Internal
Kepala Bagian Keuangan
Staf Bagian Keuangan
Lain-Lain...................
CARA PENGISIAN KUEISIONER
Bapak/Ibu cukup memberikan tanda silang (X) pada pilihan jawaban yang
tersedia (rentang angka
dari 1 sampai dengan 5) sesuai dengan pendapat
Bapak/ibu. Setiap pernyataan mengharapkan satu jawaban. Setiap angka akan
mewakili tingkat kesesuian dengan pendapat bapak/ibu:
STS
: Sangat Tidak Setuju (Skor 1)
TS
: Tidak Setuju
(Skor 2)
TT
: Tidak Tahu
(Skor 3)
S
: Setuju
(Skor 4)
SS
: Sangat Setuju
(Skor 5)
77
KUESIONER
AUDIT INTERNAL
No
Pernyataan
1
Instansi saudara terbebas dari pengaruh atau
tekanan klien yang berkepentingan.
2
Auditor Internal instansi saudara memilki
pengetahuan dan kemampuan mengaudit
secara teliti dan seksama.
3
Auditor Internal instansi saudara memiliki
kepatuhan terhadap peraturan
4
Auditor Internal instansi saudara bekerja
secara Efisien dan efektif
5
Pemeriksaan yang dilakukan oeh Auditor
Internal berpengaruh terhadap keandalan
laporan keuangan instansi saudara
6
Terdapat pengamanan asset yang dilakukan
oleh Auditor Internal di instansi saudara
7
Auditor Internal instansi saudara melakukan
persiapan penugasan sebelum melakukan
pelaksanaan audit.
8
Auditor Internal instansi anda melakukan
audit pendahuluan sehingga memahami
risiko – risiko audit
9
Auditor Internal instansi saudara melakukan
pelaksanaan pengujian berdasarkan bukti
audit dan temuan audit.
10
Auditor Internal instansi saudara
menyelesaikan audit sesuai prosedur,
obyektif dan independen
11
Auditor Internal instansi saudara melaporkan
hasil temuan audit terhadap manajemen dan
kemudian ditindak lanjuti oleh manajemen.
SS
S
TT
TS
STS
78
KUEISIONER
SISTEM PENGENDALIAN INTERNAL
NO
PERNYATAAN
1
Penegakan integritas dan nilai etika yang
berlaku di instansi anda berjalan dengan baik.
Instansi anda menciptakan kepemimpinan yang
kondusif, sehingga karyawan nyaman dalam
bekerja.
Pengidentifikasian terhadap risiko pengendalian
dan analisisnya di instansi anda berjalan dengan
baik.
Instansi anda melakukan pembinaan sumber
daya mansuia dengan baik.
Instansi anda melakukan otorisasi terhadap
transaksi yang telah terjadi.
Penyediaan dan pemanfataan sarana komunikasi
di instansi anda dilakuan dengan baik,sehingga
pihak pihak yang berkepentingan mudah dalam
mengakses informasi.
Instansi anda melakukan supervisi atas
pelaksanaan tugas yang dilakukan karyawan.
2
3
4
5
6
7
SS
S
TT
TS
SS
S
TT
TS
STS
KUEISIONER
KOMITE AUDIT
NO
PERNYATAAN
1
Komite audit melakukan pengawasan terhadap
proses laporan keuangan instansi.
Komite audit memiliki hubungan kerja yang
baik dengan manajemen dan auditor internal.
Komite audit mengerti semua persoalan
mengenai kinerja auditor internal, system
pengendalian internal dalam pelaksanaan GCG.
Komite audit wajib melakukan pertemuan
dengan auditor internal dan manajemen instansi
minimal satu bulan sekali.
Komite audit dieri wewenang utuk mengakse
penuh terhadap catatan , karyawan, dana, asset,
serta sumber daya instansi lainya.
Komite audit memeriksa ulang laporan keuanan,
apakah sudh sesuai dengan standard an
kebijakan tersebut.
2
3
4
5
6
STS
79
KUEISIONER
PELAKSANAAN GOOD COORPORATE GOVERNANCE (GCG)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
PERNYATAAN
SS S TT TS STS
Instansi saudara menyediakan informasi yang jelas dan
mudah diakses oleh pihak-pihak yang berkepentingan
khususnya pemegang saham.
Tetap menjaga kerahasiaan instansi sesuai dengan
perundang-undangan yang berlaku berupa hak-hak pribadi
setiap karyawan.
Setiap kebijakan instansi saudara didokumentasikan dan
dikomunikasikan kepada internal instansi maupun kepada
pemegang saham.
Dalam melaksanakan tugas dan fungsi masing-masing,
organ instansi selalu menghindari adanya dominasi oleh
pihak manapun
Pengambilan keputusan dilakukan secara objektif.
Masing-masing organ instansi menghindari adanya saling
lempar tanggung jawab antara yang satu dengan yang
lainnya.
Rincian tugas dan tanggung jawab masing-masing organ
instansi dan semua karyawan ditetapkan secara jelas selaras
dengan visi, misi dan strategi instansi
Sistem pengendalian internal dilakukan secara efektif dalam
pengelolaan instansi.
Adanya system penghargaan dan sanksi (reward and
punishment system) terhadap kinerja organ instansi.
Dalam melaksanakan tugas dan tanggungjawab, selalu
berpegang pada etika bisnis dan pedoman perilaku (code of
conduct) yang telah disepakati.
Setiap organ instansi berpegang pada prinsip-prinsip kehatihatian dalam melaksanakan tugas dan fungsi masingmasing.
Adanya kepatuhan terhadap Undang-Undang BUMN
Diberikan kesempatan kepada pihak-pihak yang memiliki
kepentingan (pemegang saham, pelanggan) memberikan
masukan dan pendapat bagi kepentingan instansi.
Memberikan perlakuan yang setara dan wajar kepada
stakeholders sesuai dengan manfaat dan kontribusi yang
diberikan kepada instansi.
Instansi memberikan kesempatan yang sama dalam
penerimaan karyawan, berkarir dan melaksanakan tugasnya
secara professional tanpa membedakan suku, agama, ras,
golongan, gender, dan golongan fisik.
80
Lampiran 2: Tabulasi Data Variabel Audit Internal
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
2
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
AUDIT INTERNAL
5
6
7
8
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
4
5
5
4
4
5
5
5
4
5
5
4
4
5
5
5
5
5
5
5
4
5
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
4
5
5
4
4
5
5
4
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
9
5
4
4
4
5
5
4
5
5
5
5
5
5
5
4
5
5
5
5
5
5
5
5
5
5
10
4
4
4
4
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
11
5
4
4
4
5
5
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
∑
53
44
44
44
55
54
50
54
53
55
54
54
55
54
54
54
53
53
55
54
55
55
55
55
55
81
Lampiran 3: Tabulasi Data Variabel Pengendalian Internal dan Komite
audit
PENGENDALIAN
INTERNAL
NO
1 2 3 4 5 6 7
1 5 5 5 5 5 5 5
2 4 4 4 4 4 4 4
3 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4
5 5 5 5 5 5 5 5
6 5 5 5 5 5 5 5
7 5 5 5 5 5 5 5
8 5 5 5 5 5 5 5
9 5 5 5 5 5 5 5
10 5 5 5 5 5 5 5
11 5 5 5 5 5 5 5
12 5 5 5 5 5 5 5
13 5 5 5 5 5 5 5
14 5 5 5 5 5 5 5
15 5 5 5 5 5 5 5
16 5 5 5 5 5 5 5
17 5 5 5 5 4 4 4
18 5 5 5 5 5 5 5
19 5 5 5 5 5 5 5
20 5 5 5 5 5 4 5
21 5 5 5 5 5 5 5
22 5 5 5 5 5 5 5
23 5 5 5 5 5 4 5
24 5 5 5 5 5 5 5
25 5 5 5 5 5 5 5
∑
35
28
28
28
35
35
35
35
35
35
35
35
35
35
35
35
32
35
35
34
35
35
34
35
35
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
KOMITE AUDIT
∑
1 2 3 4 5 6
4 5 5 4 4 5 27
4 4 4 4 4 4 24
4 4 4 4 4 4 24
4 4 4 4 4 4 24
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 4 5 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 5 5 30
5 5 5 5 4 5 29
5 5 5 5 5 5 30
5 5 5 5 5 5 30
82
Lampiran 4: Tabulasi Data Variabel GOOD CORPORATE GOVERNANCE
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1
4
4
4
4
5
5
5
5
5
4
5
5
5
4
5
5
5
5
5
5
5
5
5
5
5
2
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
3
5
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
GOOD CORPORATE GOVERNANCE
4 5 6 7 8 9 10 11 12
4 5 5 5 5 5 5 5 5
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 4 4 4 4 4 4 4 4
4 5 5 5 5 4 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
4 5 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 5 4 5 5 5 5 5 5
5 5 5 5 5 4 5 4 5
5 4 5 4 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 4 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 4 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 4 5 5 5 5 5 5 5
5 5 5 5 5 5 5 5 5
13 14 15
4 4 5
4 4 4
4 4 4
4 4 4
5 5 5
5 5 5
5 5 5
4 5 5
5 5 5
4 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
5 5 5
∑
71
60
60
60
73
75
75
73
74
72
73
73
75
73
75
74
75
75
75
75
75
75
74
74
75
Lampiran 5: Karakteristik Responden
Frequency Table
Jenis Kelamin
Frequency
Valid Pria
Percent
Valid Percent
Cumulative
Percent
15
60.0
60.0
60.0
Wanita
10
40.0
40.0
100.0
Total
25
100.0
100.0
Usia
Frequency
Percent
Valid Percent
Cumulative
Percent
Valid 22 - 25 Tahun
2
8.0
8.0
8.0
26 - 30 Tahun
1
4.0
4.0
12.0
31 - 35 Tahun
14
56.0
56.0
68.0
36 - 40 Tahun
2
8.0
8.0
76.0
> 40 Tahun
6
24.0
24.0
100.0
25
100.0
100.0
Total
Pendidikan
Frequency
Percent
Valid Percent
Cumulative
Percent
Valid S-1
19
76.0
76.0
76.0
S-2
6
24.0
24.0
100.0
25
100.0
100.0
Total
Lama Bekerja
Frequency
Valid 1 - 9 Tahun
Percent
Valid Percent
Cumulative
Percent
1
4.0
4.0
4.0
10 - 19 Tahun
7
28.0
28.0
32.0
20 - 28 Tahun
12
48.0
48.0
80.0
29 - 37 Tahun
5
20.0
20.0
100.0
25
100.0
100.0
Total
Tugas Pokok
Frequency
Valid Audit Internal
Percent
Valid Percent
Cumulative
Percent
6
24.0
24.0
24.0
3
12.0
12.0
36.0
Staf Bagian Keuangan
16
64.0
64.0
100.0
Total
25
100.0
100.0
Kepala Bagian Keuangan
85
Lampiran 6: Hasil Uji Validitas
Variabel Audit Internal
Correlations
Correlations
AI1
AI1
Pearson Correlation
1
AI3
AI4
AI5
1.000**
1.000**
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
Sig. (2-tailed)
N
AI2
Pearson Correlation
Sig. (2-tailed)
.000
.002
.082
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1
1.000**
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.002
.082
.000
.000
.000
25
25
25
25
25
25
25
1.000**
1.000**
1
1.000**
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1
1.000**
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1.000**
1
.739**
.592**
.355
.739**
.739**
.846**
.950**
.000
.000
.000
.000
.000
.002
.082
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
1
.356
.080
.500*
.500*
.600**
.704**
.000
.000
.000
.000
.000
.080
.704
.011
.011
.002
.000
25
25
25
25
25
25
25
25
25
25
25
25
.592**
.592**
.592**
.592**
.592**
.356
1
.599**
.579**
.579**
.700**
.749**
.002
.002
.002
.002
.002
.080
.002
.002
.002
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
.355
.355
.355
.355
.355
.080
.599**
1
.280
.480*
.419*
.534**
Sig. (2-tailed)
.082
.082
.082
.082
.082
.704
.002
.175
.015
.037
.006
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
.500*
.579**
.280
1
.750**
.873**
.820**
.000
.000
.000
.000
.000
.011
.002
.175
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.739**
.739**
.739**
.739**
.739**
.500*
.579**
.480*
.750**
1
.873**
.850**
.000
.000
.000
.000
.000
.011
.002
.015
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
.846**
.600**
.700**
.419*
.873**
.873**
1
.932**
.000
.000
.000
.000
.000
.002
.000
.037
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
.950**
.950**
.950**
.950**
.950**
.704**
.749**
.534**
.820**
.850**
.932**
1
.000
.000
.000
.000
.000
.000
.000
.006
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Audit
Internal
.000
25
.000
N
AI11
.000
25
25
Sig. (2-tailed)
AI10
.000
25
.000
N
AI9
.000
25
25
Sig. (2-tailed)
AI8
AI11
.000
N
AI7
AI10
25
Sig. (2-tailed)
AI6
AI9
.000
N
AI5
AI8
25
Sig. (2-tailed)
AI4
AI7
25
N
AI3
AI6
Audit
Internal
AI2
Pearson Correlation
Sig. (2-tailed)
N
.000
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
.000
25
86
Variabel Pengendalian Internal
Correlations
Correlations
PI1
PI1
Pearson Correlation
1
Sig. (2-tailed)
N
PI2
Pearson Correlation
Sig. (2-tailed)
N
PI3
Pearson Correlation
Sig. (2-tailed)
N
PI4
Pearson Correlation
Sig. (2-tailed)
N
PI5
Pearson Correlation
Sig. (2-tailed)
N
PI6
Pearson Correlation
Sig. (2-tailed)
N
PI7
Pearson Correlation
Sig. (2-tailed)
N
Pengendalian
Internal
Pearson Correlation
Sig. (2-tailed)
N
PI5
PI6
Pengendalian
Internal
PI2
PI3
PI4
PI7
1.000**
1.000**
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1
1.000**
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1.000**
1
1.000**
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
1.000**
1.000**
1.000**
1
.846**
.657**
.846**
.962**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
1
.777**
1.000**
.946**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.657**
.657**
.657**
.657**
.777**
1
.777**
.809**
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.846**
.846**
.846**
.846**
1.000**
.777**
1
.946**
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
.962**
.962**
.962**
.962**
.946**
.809**
.946**
1
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
**. Correlation is significant at the 0.01 level (2-tailed).
.000
25
87
Variabel Komite Audit
Correlations
Correlations
KA1
KA1
Pearson Correlation
KA2
1
Sig. (2-tailed)
N
KA2
Pearson Correlation
Sig. (2-tailed)
N
KA3
Pearson Correlation
Sig. (2-tailed)
N
KA4
Pearson Correlation
Sig. (2-tailed)
N
KA5
Pearson Correlation
Sig. (2-tailed)
N
KA6
Pearson Correlation
Sig. (2-tailed)
N
Komite Audit
Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
KA3
KA4
KA5
KA6
Komite Audit
.846**
.846**
.700**
.873**
.846**
.947**
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
.846**
1
1.000**
.592**
.739**
1.000**
.942**
.000
.000
.000
.002
.000
.000
25
25
25
25
25
25
25
.846**
1.000**
1
.592**
.739**
1.000**
.942**
.000
.000
.002
.000
.000
.000
25
25
25
25
25
25
25
.700**
.592**
.592**
1
.579**
.592**
.773**
.000
.002
.002
.002
.002
.000
25
25
25
25
25
25
25
.873**
.739**
.739**
.579**
1
.739**
.868**
.000
.000
.000
.002
.000
.000
25
25
25
25
25
25
25
.846**
1.000**
1.000**
.592**
.739**
1
.942**
.000
.000
.000
.002
.000
25
25
25
25
25
25
25
.947**
.942**
.942**
.773**
.868**
.942**
1
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
.000
25
88
Variabel Good Cooperate Governance
Correlations
Correlations
GCG1
GCG1
GCG2
Pearson Correlation
Sig. (2-tailed)
N
GCG3
Pearson Correlation
Sig. (2-tailed)
N
GCG4
Pearson Correlation
Sig. (2-tailed)
N
GCG5
.275
.890**
.421*
.657**
.421*
.657**
.521**
.657**
.781**
.777**
.657**
.762**
.183
.000
.036
.000
.036
.000
.008
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
**
1
.000
**
1.000
.000
**
.657
.000
**
.592
.002
**
.739
.000
**
.739
.000
**
1.000
.000
**
.739
.000
**
1.000
.000
**
.846
.000
**
1.000
.000
**
.657
.000
**
.846
.000
**
1.000
.000
25
**
.973
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1.000**
.973**
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.561**
.657**
.657**
1
.275
.421*
.421*
.657**
.656**
.657**
.521**
.657**
.781**
.777**
.657**
.742**
.004
.000
.000
.183
.036
.036
.000
.000
.000
.008
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
**
.275
1
.356
**
.356
**
.275
.457
.002
.183
.002
.080
.002
.183
.022
25
**
.890
.000
**
.592
.002
25
**
.739
.000
.592
25
**
.739
.000
.080
**
.579
.002
25
25
25
25
.421
*
.356
1
.500
.036
.080
*
.011
.592
25
**
.739
.000
25
*
.500
.011
**
.592
.002
25
**
.739
.000
*
.457
.022
25
**
.600
.002
.592
25
**
.739
.000
25
**
.656
.000
*
25
**
.600
.002
**
.592
.002
25
**
.739
.000
25
**
.599
.002
25
**
.785
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
.579**
.500*
1
.739**
.500*
.739**
.600**
.739**
.421*
.600**
.739**
.742**
Sig. (2-tailed)
.036
.000
.000
.036
.002
.011
.000
25
25
25
25
25
25
Pearson Correlation
**
.657
.000
**
1.000
.000
**
1.000
.000
**
.657
.000
**
.592
.002
**
.739
.000
.000
.011
.000
.002
.000
.036
.002
.000
25
25
25
25
25
25
25
25
25
**
1
.739
.000
**
.739
.000
**
1.000
.000
**
.846
.000
**
1.000
.000
**
.657
.000
**
.846
.000
**
1.000
.000
25
**
.973
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
Pearson Correlation
.421*
.739**
.739**
.656**
.356
.500*
.500*
.739**
1
.739**
.873**
.739**
.421*
.600**
.739**
.763**
Sig. (2-tailed)
.036
.000
.000
.000
.080
.011
.011
.000
.000
.000
.000
.036
.002
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1
.846**
1.000**
.657**
.846**
1.000**
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
Pearson Correlation
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Good Cooperate
Governance
.657
.421*
N
GCG15
Good
Cooperate
Governance
25
Sig. (2-tailed)
GCG14
GCG15
.739**
N
GCG13
GCG14
25
Sig. (2-tailed)
GCG12
GCG13
.739**
N
GCG11
GCG12
25
N
GCG10
GCG11
.421*
Sig. (2-tailed)
GCG9
GCG10
Pearson Correlation
N
GCG8
GCG9
.004
.183
N
GCG7
GCG8
.561**
Sig. (2-tailed)
Sig. (2-tailed)
GCG7
.000
.275
Pearson Correlation
GCG6
.657**
Pearson Correlation
N
GCG6
GCG5
.000
1
Sig. (2-tailed)
GCG2
GCG4
.657**
Pearson Correlation
N
GCG3
Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
**
.521
.008
**
.846
.000
**
.846
.000
**
.521
.008
*
.457
.022
**
.600
.002
**
.600
.002
**
.846
.000
**
.873
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
**
1
.846
.000
**
.846
.000
**
.521
.008
**
.702
.000
**
.846
.000
25
**
.848
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1
.657**
.846**
1.000**
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.781**
.657**
.657**
.781**
.275
.656**
.421*
.657**
.421*
.657**
.521**
.657**
1
.777**
.657**
.762**
.000
.000
.000
.000
.183
.000
.036
.000
.036
.000
.008
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
**
.777
**
.846
**
.846
**
.777
*
.457
**
.600
**
.600
**
.846
**
.600
**
.846
**
.702
**
.846
.000
.000
25
25
25
**
1
.777
**
.846
.000
25
**
.894
.000
.000
.000
.000
.022
.002
.002
.000
.002
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.000
25
.657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1
.973**
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.762**
.973**
.973**
.742**
.599**
.785**
.742**
.973**
.763**
.973**
.848**
.973**
.762**
.894**
.973**
1
.000
.000
.000
.000
.002
.000
.000
.000
.000
.000
.000
.000
.000
.000
.000
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
.000
25
89
Lampiran 7: Hasil Uji Reliabilitas
Variabel Audit Internal
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
%
25
100.0
0
.0
25
100.0
Excludeda
Total
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
.952
11
Variabel Pengendalian Internal
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excludeda
Total
%
25
100.0
0
.0
25
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
.972
N of Items
7
90
Variabel Komite Audit
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excluded
%
25
100.0
0
.0
25
100.0
a
Total
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
N of Items
.946
6
Variabel Good Cooperate Governance
Reliability
Scale: All Variables
Case Processing Summary
N
Cases
Valid
Excluded
%
25
a
Total
100.0
0
.0
25
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha
.968
N of Items
15
91
Lampiran 8: Statistik Deskriptif
Descriptives
Descriptive Statistics
N
Audit Internal
Pengendalian Internal
Komite Audit
Good Cooperate Governance
Valid N (listwise)
Minimum
25
25
25
25
25
44.00
28.00
24.00
60.00
Maximum
55.00
35.00
30.00
75.00
Mean
52.8400
33.9600
29.0000
72.3600
Std. Deviation
3.50809
2.33595
2.00000
4.78609
92
Lampiran 9: Uji Asumsi Klasik
Hasil Uji Normalitas
Npar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
a,,b
Normal Parameters
Most Extreme Differences
25
.0000000
1.07288697
.146
.091
-.146
.729
.662
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Multikolinearitas
Regression
Variables Entered/Removed
Model
Variables Entered
1
Komite Audit,
Audit Internal,
Pengendalian
a
Internal
Variables
Removed
Method
. Enter
a. All requested variables entered.
Coefficients
a
Collinearity Statistics
Model
1
Tolerance
VIF
Audit Internal
.115
8.718
Pengendalian Internal
.124
8.062
Komite Audit
.149
6.709
a. Dependent Variable: Good Cooperate Governance
93
Hasil Uji Heteroskedastisitas
Regression
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Komite Audit,
Pengendalian
Internal, Audit
a
Internal
Method
. Enter
a. All requested variables entered.
Model Summary
Model
R
1
.234
R Square
a
Adjusted R
Square
.055
Std. Error of the
Estimate
-.081
.70953
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit
Internal
b
ANOVA
Model
1
Sum of Squares
Regression
df
Mean Square
.610
3
.203
Residual
10.572
21
.503
Total
11.182
24
F
Sig.
.404
.752
a
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Abs_res
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-1.066
2.208
Audit Internal
-.019
.122
Pengendalian Internal
-.039
.145
Komite Audit
a. Dependent Variable: Abs_res
Standardized
Coefficients
Beta
t
Sig.
-.483
.634
-.097
-.156
.878
.176
-.135
-.224
.825
.188
.426
.775
.447
94
Lampiran 10: Output Regresi
Regression
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Komite Audit,
Pengendalian
Internal, Audit
a
Internal
Method
. Enter
a. All requested variables entered.
Model Summary
Model
R
1
.975
Adjusted R
Square
R Square
a
.950
Std. Error of the
Estimate
.943
1.14696
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit
Internal
b
ANOVA
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
522.134
3
174.045
27.626
21
1.316
549.760
24
F
Sig.
132.300
.000
a
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Good Cooperate Governance
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
2.718
3.570
Audit Internal
.176
.197
Pengendalian Internal
.410
1.601
Komite Audit
a. Dependent Variable: Good Cooperate Governance
Standardized
Coefficients
Beta
t
Sig.
.761
.455
.129
.894
.381
.285
.200
1.440
.165
.303
.669
5.279
.000
95
LAMPIRAN 11: SURAT PENELITIAN
96
l
97
98
99
100
101
102
103
104
105
106
107