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