Saya berada dibawah tekanan untuk Ketika saya mengerjakan suatu pekerjaan, Saya menjalankan tugas sesuai dengan

A. Skor Variabel Audit Judgment No. Audit Judgment Total 1 2 3 4 5 6 7 8 9 10 1 3 3 3 3 3 3 2 2 3 3 28 2 3 3 3 2 3 3 3 2 2 3 27 3 4 4 3 4 3 4 3 3 4 4 36 4 4 4 4 4 3 4 3 4 4 3 37 5 3 3 3 3 4 3 3 3 3 3 31 6 4 3 4 3 4 4 4 3 4 4 37 7 4 4 4 3 3 3 3 3 4 4 35 8 2 3 2 3 2 3 3 2 3 3 26 9 2 2 2 2 2 2 3 3 2 2 22 10 3 3 2 2 3 3 3 3 2 2 26 11 2 2 3 3 3 2 2 3 3 3 26 12 4 4 4 4 4 4 4 4 3 4 39 13 3 4 3 4 4 3 4 4 3 4 36 14 4 4 3 3 3 4 3 3 4 4 35 15 2 3 3 3 3 3 2 2 2 2 25 16 2 2 3 2 2 2 2 2 2 2 21 17 3 3 4 3 4 4 3 4 3 3 34 18 3 4 3 4 4 3 4 3 4 4 36 19 2 3 3 2 2 3 3 2 2 2 24 20 4 4 4 4 3 4 4 3 3 3 36 21 2 2 2 2 2 2 2 2 3 3 22 22 4 3 4 4 3 3 3 3 3 3 33 23 2 2 2 2 2 2 2 2 2 2 20 24 3 3 3 2 3 3 4 4 3 3 31 25 3 4 4 3 4 4 4 4 4 4 38 26 4 3 3 3 3 3 4 4 4 4 35 27 4 4 4 3 4 4 3 3 3 3 35 28 3 4 3 3 4 3 3 3 3 4 33 29 4 4 3 4 3 3 3 3 4 4 35 30 3 3 3 2 3 3 3 2 3 3 28 B. Skor Variabel Profesionalisme No. Profesionalisme Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 1 3 3 3 3 4 4 3 2 3 3 3 2 3 3 3 3 3 2 53 2 2 2 3 4 4 4 2 2 3 3 3 3 3 3 3 3 3 2 52 3 3 3 2 3 4 3 2 2 3 2 3 4 3 3 4 3 4 2 53 4 3 3 4 4 4 4 2 2 4 2 4 3 4 4 4 3 4 2 60 5 3 3 3 3 4 4 3 2 3 2 3 3 3 3 3 3 3 2 53 6 4 3 4 4 4 4 3 2 4 2 3 3 2 4 4 4 4 1 59 7 3 3 3 4 3 4 2 2 4 2 3 4 3 4 4 4 4 2 58 8 4 3 3 3 4 4 2 2 3 2 3 3 3 3 3 3 3 2 53 9 3 3 3 3 3 3 2 3 3 2 3 2 2 3 3 3 3 2 49 10 3 3 3 3 4 4 2 2 3 2 3 3 3 3 3 4 3 2 53 11 3 3 3 3 3 3 2 3 3 2 3 2 2 3 3 3 3 2 49 12 4 3 3 4 4 4 3 2 4 2 4 3 3 4 4 4 4 2 61 13 3 4 4 3 3 4 3 4 4 2 4 4 4 3 4 3 3 2 61 14 4 3 3 4 4 4 3 2 3 2 4 3 3 4 3 3 3 2 57 15 4 3 3 3 3 3 2 2 3 2 3 3 3 3 3 3 3 2 51 16 2 2 3 3 3 3 2 2 3 2 3 3 3 3 3 4 3 2 49 17 4 3 3 4 4 4 2 3 4 1 4 3 4 3 4 3 3 2 58 18 4 3 3 3 4 4 4 4 3 4 3 3 2 4 4 4 4 2 62 19 3 3 3 3 3 3 2 3 3 2 3 3 3 3 3 3 3 2 51 20 4 4 3 4 4 3 2 3 3 2 3 3 3 4 3 4 4 2 58 21 3 2 3 3 3 4 2 2 3 2 3 3 3 3 3 2 3 2 49 22 3 3 3 4 4 3 3 2 3 2 3 2 3 4 3 3 3 2 53 23 3 3 3 3 3 3 2 3 3 2 3 3 3 3 3 3 3 2 51 24 2 2 3 3 4 4 2 3 3 2 3 3 3 3 3 4 4 2 53 25 4 3 3 4 4 4 3 2 3 2 3 3 3 4 4 4 4 2 59 26 4 4 3 4 3 3 2 3 3 2 3 4 2 3 4 3 4 2 56 27 2 2 3 3 4 4 2 2 3 2 3 3 3 4 3 4 4 2 53 28 3 3 3 3 4 4 2 2 3 2 3 3 3 4 4 4 4 1 55 29 3 3 3 4 4 4 2 2 3 2 3 3 3 3 4 4 4 2 56 30 3 3 3 3 4 4 1 3 3 2 3 3 2 3 3 4 3 2 52 C. Skor Variabel Konflik Peran No. Konflik Peran Total 1 2 3 4 5 6 7 8 9 1 2 3 3 3 2 3 3 2 3 24 2 3 3 3 2 2 2 2 2 2 21 3 3 2 3 2 2 2 2 2 2 20 4 2 2 2 2 2 2 2 2 2 18 5 3 3 3 2 2 2 2 2 3 22 6 2 2 1 1 1 1 2 1 1 12 7 2 1 2 2 1 2 2 1 1 14 8 4 3 3 3 2 2 2 2 2 23 9 3 3 3 3 3 3 3 3 3 27 10 2 3 3 3 2 2 3 2 2 22 11 3 3 3 3 2 3 3 2 2 24 12 2 2 2 2 1 1 2 1 1 14 13 2 2 2 2 3 3 3 2 2 21 14 3 2 3 3 3 2 3 2 2 23 15 2 3 3 3 2 3 3 2 3 24 16 4 3 4 3 4 2 3 2 4 29 17 2 2 2 2 2 2 2 2 2 18 18 1 1 1 2 2 2 1 2 1 13 19 3 4 4 3 2 2 2 3 4 27 20 2 2 2 3 1 1 2 1 2 16 21 3 3 3 2 1 2 3 2 2 21 22 3 3 3 3 3 3 3 3 3 27 23 4 3 3 3 2 2 1 2 2 22 24 2 3 3 3 2 2 3 2 2 22 25 3 3 3 2 4 2 3 2 2 24 26 2 2 2 2 2 2 2 2 2 18 27 2 3 3 2 2 2 3 3 2 22 28 3 3 3 2 2 2 2 2 2 21 29 2 3 3 2 1 2 2 2 2 19 30 3 3 4 3 3 3 3 4 3 29 Lampiran 3 Uji Validitas dan Reliabilitas

A. Variabel Audit Judgment

Correlations aj1 aj2 aj3 aj4 aj5 aj6 aj7 aj8 aj9 aj10 total aj1 Pearson Correlation 1 .662 .585 .525 .458 .572 .426 .443 .571 .564 .741 Sig. 2-tailed .000 .000 .000 .002 .000 .004 .002 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj2 Pearson Correlation .662 1 .480 .620 .583 .661 .502 .432 .527 .554 .764 Sig. 2-tailed .000 .001 .000 .000 .000 .000 .003 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj3 Pearson Correlation .585 .480 1 .598 .625 .655 .518 .487 .592 .528 .771 Sig. 2-tailed .000 .001 .000 .000 .000 .000 .001 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj4 Pearson Correlation .525 .620 .598 1 .537 .563 .493 .499 .618 .611 .771 Sig. 2-tailed .000 .000 .000 .000 .000 .001 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj5 Pearson Correlation .458 .583 .625 .537 1 .618 .623 .685 .564 .662 .811 Sig. 2-tailed .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj6 Pearson Correlation .572 .661 .655 .563 .618 1 .564 .536 .592 .513 .796 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj7 Pearson Correlation .426 .502 .518 .493 .623 .564 1 .693 .545 .622 .768 Sig. 2-tailed .004 .000 .000 .001 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj8 Pearson Correlation .443 .432 .487 .499 .685 .536 .693 1 .558 .560 .756 Sig. 2-tailed .002 .003 .001 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj9 Pearson Correlation .571 .527 .592 .618 .564 .592 .545 .558 1 .842 .823 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 aj10 Pearson Correlation .564 .554 .528 .611 .662 .513 .622 .560 .842 1 .829 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 total Pearson Correlation .741 .764 .771 .771 .811 .796 .768 .756 .823 .829 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 45 45 45 45 45 45 45 45 45 45 45 . Correlation is significant at the 0.01 level 2- tailed. Reliability Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .930 .930 10 Case Processing Summary N Cases Valid 45 100.0 Excluded a .0 Total 45 100.0 a. Listwise deletion based on all variables in the procedure.

B. Variabel Profesionalisme

Correlations p1 p2 p3 p4 p5 p6 p7 p8 p9 p10 p11 p12 p13 p14 p15 p16 p17 p18 Total p1 Pearson Correlation 1 .638 .085 .375 .108 .000 .366 .116 .230 -.065 .274 .099 -.133 .297 .375 -.037 .144 -.123 .523 Sig. 2-tailed .000 .654 .041 .569 1.000 .047 .541 .222 .734 .143 .603 .485 .112 .041 .847 .447 .518 .003 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p2 Pearson Correlation .638 1 .205 .239 -.092 -.230 .178 .409 .228 -.110 .233 .252 -.024 .099 .372 -.024 .114 -.035 .474 Sig. 2-tailed .000 .276 .203 .629 .221 .347 .025 .226 .562 .216 .179 .899 .603 .043 .902 .549 .855 .008 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p3 Pearson Correlation .085 .205 1 .227 -.066 .328 .222 .171 .604 -.039 .415 .000 .207 .244 .227 .034 .025 -.323 .430 Sig. 2-tailed .654 .276 .227 .730 .077 .239 .366 .000 .837 .023 1.000 .273 .194 .227 .860 .896 .082 .018 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p4 Pearson Correlation .375 .239 .227 1 .289 .144 .163 -.243 .442 -.173 .365 .132 .152 .508 .444 .147 .384 -.055 .567 Sig. 2-tailed .041 .203 .227 .122 .447 .391 .195 .014 .361 .047 .488 .424 .004 .014 .437 .036 .775 .001 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p5 Pearson Correlation .108 -.092 -.066 .289 1 .550 .241 -.306 .000 .150 .126 -.137 .131 .391 .144 .383 .333 -.189 .397 Sig. 2-tailed .569 .629 .730 .122 .002 .199 .100 1.000 .430 .505 .471 .489 .032 .447 .037 .072 .317 .030 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p6 Pearson Correlation .000 -.230 .328 .144 .550 1 .241 -.191 .354 .150 .316 .137 .263 .245 .289 .255 .190 -.189 .470 Sig. 2-tailed 1.000 .221 .077 .447 .002 .199 .311 .055 .430 .089 .471 .161 .193 .122 .173 .314 .317 .009 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 p7 Pearson Correlation .366 .178 .222 .163 .241 .241 1 .102 .171 .494 .229 -.110 -.011 .437 .279 .041 .126 -.091 .544 Sig. 2-tailed .047 .347 .239 .391 .199 .199 .593 .367 .006 .224 .562 .956 .016 .136 .829 .506 .632 .002 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

Dokumen yang terkait

Pengaruh profesionalisme auditor internal dan objektivitas auditor internal terhadap lapoiran audit internal pada BUMN di Kota Bandung

0 2 1

Pengaruh Kode Etik terhadap Profesionalisme Audit Internal (Studi Kasus pada Perguruan Tinggi di Bandung).

0 0 21

Pengaruh Profesionalisme Internal Auditor terhadap Peningkatan Mutu Kinerja Internal Auditor.

0 0 23

PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN AUDITOR INTERNAL

0 0 13

PENGARUH PROFESIONALISME, INTEGRITAS INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perbankan di Kota Pagaralam dan Kabupaten Lahat Prov

0 0 27

PENGARUH DUKUNGAN MANAJEMEN SENIOR, KUALITAS AUDIT INTERNAL DAN PENGALAMAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN KEBERANIAN MORAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perbankan di Kota Lubuklinggau Provinsi Sumatera Selatan)

0 3 30

PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perbankan di Kota Lubuklinggau Provinsi Sumatera Se

0 2 29

PENGARUH KOMPETENSI, OBYEKTIVITAS DAN PENGALAMAN KERJA TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

0 1 28

PENGARUH INTEGRITAS INTERNAL AUDITOR, KOMPETENSI INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERBANKAN DI KABUPATEN MUARA ENIM PROVINSI SUMATERA SELATAN) -

0 0 34

ANALISIS PERAN AUDITOR INTERNAL SEBAGAI PENGAWAS, KONSULTAN DAN KATALISATOR

1 4 139