Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Pemilihan Jalur Konsentrasi Mahasiswa Akuntansi Universitas Katolik Soegijapranata Semarang - Unika Repository

  LAMPIRAN A Kuesioner

  KUESIONER Data Responden : Nama : NIM : Angkatan : Jenis kelamin : ( ) laki-laki ( ) perempuan Jalur konsentrasi : ( ) akuntansi keuangan ( ) akuntansi manajemen

  ( ) sistem informasi Berikut ini adalah beberapa pertanyaan terkait dengan faktor-faktor apa yang menjadi pertimbangan anda dalam memilih jalur konsentrasi. Hasil kuesioner ini diharapkan dapat memberikan masukan bagi jurusan akuntansi Universitas Katolik Soegijapranata dalam upaya pengembangan jalur konsentrasi sesuai dengan faktor-faktor yang mempengaruhi mahasiswa dalam pemilihan jalur konsentrasi tersebut.

  Petunjuk pengisian : Berikan tanda ( ) pada jawaban yang anda anggap sesuai dengan penilaian anda

  √ untuk pertanyaan atribut berikut.

  1 : sangat tidak setuju 2 : tidak setuju 3 : ragu-ragu 4 : setuju 5 : sangat setuju Berikut ini adalah faktor-faktor yang menjadi pertimbangan anda dalam memilih jalur konsentrasi sesuai dengan pengalaman anda : No Pertimbangan saya

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  5 Motivasi diri sendiri jalur AK Ingin mendapat pengetahuan tentang dimensi-dimensi internasional akuntansi, pola pengembangan akuntansi internasional , perbandingan sistem dan praktek akuntansi di berbagai negara, termasuk issue teknikal

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  5 akuntansi internasional dan usaha-usaha yang telah dilakukan untuk mengurangi diversitas prinsip dan praktek akuntansi di negara-negara dunia.

  Dapat membahas, mendiskusikan dan menelaah artikel-artikel aktual akuntansi

  2

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  5 sebagai penerapan kerangka teoritis dari teori akuntansi.

  Ingin mendapat pengetahuan tentang pasar modal, mekanisme dan lembaga-lembaga yang ada didalamnya, mekanisme

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  5 perdagangan bursa efek, settlement dan jenis-jenis sekuritas yang dipedagangkan serta teori portofolionya.

  Ingin mendapat pengetahuan tentang prosedur, metode dan tehnik analisis

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  5 laporan keuangan dan interpretasi terhadap hasil analisis tersebut. Adanya keahlian yang ingin dikembangkan

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  5 melalui jalur konsentrasi ini Motivasi diri sendiri jalur AM Ingin membahas, mendiskusikan dan menelaah artikel-artikel dan issue-issue aktual akuntansi dan perkembangan

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  5 akuntansi manajemen sebagai penerapan kerangka teoritis dari Akuntansi Manajemen.

  Ingin membahas pemeriksaan terhadap semua fungsi manajemen, yaitu perencanaan, pengorganisasian,

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  5 pengarahan dan pengawasan untuk menilai efektivitas, efisiensi dan ekonomisasi dari setiap fungsi manajemen tersebut sebagai dasar perbaikan di masa mendatang.

  Ingin mendapat pengetahuan tentang internal auditing, proses pemeriksaan yang dilakukan internal auditor dan berbagai peraturan yang berkaitan dengan

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  5 pemeriksaan internal, dan kedudukan serta peran internal audito tentang temuan- temuan audit, pelaporannya serta tanggapan atas laporan audit.

  Ingin mendapat pemahaman tentang penyusunan perencanaan dan pengendalian

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  5 laba komprehensif, baik laba taktis jangka pendek maupun laba strategis jangka panjang.

  Adanya keahlian yang ingin dikembangkan

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  5 melalui jalur konsentrasi ini Motivasi diri sendiri jalur SIA

  Ingin mempelajari berbagai aplikasi TI dalam bisnis yang ada dewasa ini dan perubahan manajemen sistem informasi

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  5 dalam organisasi. Mata kuliah ini juga akan membahas lebih lanjut tentang tantangan manajemen dalam era informasi.

  Ingin mendapat pemahaman konsep dan aplikasi sistem manajemen basis data yang

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  5 memungkinkan mahasiswa memahami dan mampu mendesain serta membangun struktur basis data yang efektif dan efisien.

  13 Ingin mendapat pengetahuan mahasiswa konsep dan aplikasi pengembangan sistem informasi berbasis komputer. Pembahasan mencakup antara lain konsep, tools, teknik dan aplikasi-aplikasinya. Secara umum, mata kuliah ini memberikan tekanan pada tahap analisis dan perancangan. Meskipun demikian untuk melengkapi siklus pengembangan system, mata kuiah ini juga akan memberikan bahasan secara ringkas tentang tahap-tahap konstruksi dan implementasi, serta operasi dan dukungan system.

  22 Distribusi penilaian yang diberikan

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  23 Saya menguasai mata kuliah Teori Akuntansi (TA)

  5 Keterkaitan mata kuliah jalur AK

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  21 Materi kuliah disajikan secara menarik

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  26 Saya menguasai mata kuliah Statistik

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  25 Saya menguasai mata kuliah AKM II

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  24 Saya menguasai mata kuliah Manajemen Keuangan (MK)

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  20 Dosen yang mengajar menguasai materi kuliah yang disampaikan

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  16 Saran dari teman / yang sudah memilih jalur konsentrasi tersebut

  5 Motivasi Orang lain

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  15 Adanya keahlian yang ingin dikembangkan melalui jalur konsentrasi ini

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  14 Ingin mendapat pengetahuan dan ketrampilan teknis pemrograman aplikasi berbasis data yang merupakan tipe dari aplikasi-aplikasi sistem informasi akuntansi dan manajemen. Ketrampilan ini akan memperkuat kemampuan untuk mempersiapkan mahasiswa menjasi analis sistem dan auditor sistem informasi.

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  19 Dosen yang mengajar menarik

  5 Content kuliah

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  18 Banyak peminat/ banyak teman pada bidang konsentrasi tersebut

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  17 Saran dari orang tua

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  5 Saya menguasai mata kuliah Akuntansi

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  5 Manajemen (Akmen) Keterkaitan mata kuliah jalur AM Saya menguasai mata kuliah Manajemen

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  5 Keuangan (MK) Saya menguasai mata kuliah Akuntansi

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  5 Manajemen (Akmen) Saya menguasai mata kuliah Pemeriksaan

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  5 Akuntansi Keterkaitan mata kuliah jalur SIA Saya menguasai mata kuliah pengantar

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  5 Aplikom lanjutan Saya menguasai mata kuliah Sistem

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  5 Informasi Akuntansi (SIA) Faktor eksternal Rencana studi yang akan saya ambil setelah

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  5 lulus jenjang s1 mempengaruhi bidang konsentrasi

34 Lapangan kerja setelah lulus

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  5 Relevansi pengkonsentrasian di jurusan akuntansi Pengkonsentrasian di jurusan akuntansi

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  5 sebaiknya tetap dilakukan Nilai terakhir mata kuliah berikut : A AB B BC C CD D E Teori Akuntansi (TA)

  Manajemen Keuangan (MK) AKM II Statistik Akuntansi Manajemen (Akmen) Pemeriksaan Akuntansi Pengantar aplikom lanjutan Sistem Informasi Akuntansi (SIA)

  LAMPIRAN B Statistic descriptive

1. Statistic descriptive jalur akuntansi keuangan

  Mahasiswa perempuan angkatan 2002 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AK

  3

  16.00 18.00 16.6667 1.15470 Motivasi Org Lain

  3

  9.00 12.00 11.0000 1.73205 Conten Kuliah

  3

  13.00 15.00 14.3333 1.15470 keterkaitan MK AK

  3

  18.00 22.00 20.0000 2.00000 Faktor Eksternal

  3

  6.00 9.00 7.3333 1.52753 Valid N (listwise)

  3 Mahasiswa laki-laki angkatan 2002

  Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AK

  4

  13.00 20.00 16.2500 2.98608 Motivasi Org Lain

  4

  5.00 11.00 7.5000 2.64575 Conten Kuliah

  4

  7.00 18.00 12.0000 4.54606 keterkaitan MK AK

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  14.00 24.00 18.5000 4.12311 Faktor Eksternal

  4

  8.00 8.00 8.0000 .00000 Valid N (listwise)

  4 Mahasiswa perempuan angkatan 2003

  Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AK

  43

  8.00 20.00 15.6512 2.25604 Motivasi Org Lain

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  3.00 15.00 8.9070 3.09234 Conten Kuliah

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  6.00 19.00 13.4186 3.00185 keterkaitan MK AK

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  10.00 25.00 17.0930 2.52430 Faktor Eksternal

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  4.00 10.00 7.6977 1.38933 Valid N (listwise)

  43 Mahasiswa laki-laki angkatan 2003 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AK

2. Statistic descriptive jalur akuntansi manajemen

  42

  10

  4.00 10.00 7.2000 1.93218 Valid N (listwise)

  Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AM

  42

  12.00 19.00 16.0476 1.49719 Motivasi Org Lain

  42

  3.00 14.00 9.3810 2.83663 Conten Kuliah

  10

  9.00 20.00 14.4286 2.81237 keterkaitan MK AM

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  7.00 12.00 9.9048 1.46187 Faktor Eksternal

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  2.00 10.00 7.2143 1.93221 Valid N (listwise)

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  8.00 15.00 10.5000 2.22361 Faktor Eksternal

  9.00 20.00 14.6000 3.06232 keterkaitan MK AM

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  5.00 16.00 12.4545 3.88236 Motivasi Org Lain

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  6.00 13.00 8.8182 2.40076 Conten Kuliah

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  8.00 17.00 12.9091 2.46798 keterkaitan MK AK

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  10.00 20.00 16.0909 2.77325 Faktor Eksternal

  6.00 10.00 7.8182 .98165 Valid N (listwise)

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  Mahasiswa laki-laki angkatan 2002 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AM

  10

  11.00 19.00 16.1000 2.18327 Motivasi Org Lain

  10

  6.00 13.00 8.9000 3.14289 Conten Kuliah

10 Mahasiswa perempuan angkatan 2003

  Mahasiswa laki-laki angkatan 2003 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi Diri AM

  16

  14.00 19.00 15.6875 1.35247 Motivasi Org Lain

  16

  6.00 12.00 9.2500 1.91485 Conten Kuliah

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  5.00 20.00 14.2500 3.54965 keterkaitan MK AM

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  6.00 12.00 9.7500 1.43759 Faktor Eksternal

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  5.00 10.00 7.3750 1.31022 Valid N (listwise)

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3. Statistic descriptive jalur sistem informasi

  Mahasiswa perempuan angkatan 2002 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi diri sia

  3

  16.00 20.00 18.6667 2.30940 Motivasi Org Lain

  3

  5.00 11.00 7.3333 3.21455 Conten Kuliah

  3

  14.00 17.00 15.6667 1.52753 Keterkaitan MK SIA

  3

  6.00 8.00 7.0000 1.00000 Faktor Eksternal

  3

  6.00 7.00 6.6667 .57735 Valid N (listwise)

3 Mahasiswa laki-laki angkatan 2002

  Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi diri sia

  4

  18.00 20.00 19.5000 1.00000 Motivasi Org Lain

  4

  3.00 13.00 7.5000 4.43471 Conten Kuliah

  4

  18.00 20.00 19.2500 .95743 Keterkaitan MK SIA

  4

  8.00 10.00 9.0000 1.15470 Faktor Eksternal

  4

  6.00 10.00 9.0000 2.00000 Valid N (listwise)

  4 Mahasiswa perempuan angkatan 2003 Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi diri sia

  7

  15.00 19.00 16.7143 1.88982 Motivasi Org Lain

  7

  5.00 12.00 8.8571 2.54484 Conten Kuliah

  7

  10.00 17.00 14.5714 2.50713 Keterkaitan MK SIA

  7

  6.00 9.00 7.2857 1.11270 Faktor Eksternal

  7

  6.00 9.00 7.2857 1.38013 Valid N (listwise)

7 Mahasiswa laki-laki angkatan 2003

  Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Motivasi diri sia

  23

  12.00 20.00 17.3043 2.18330 Motivasi Org Lain

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  6.00 14.00 9.1304 2.56381 Conten Kuliah

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  5.00 20.00 16.2609 3.23640 Keterkaitan MK SIA

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  6.00 10.00 8.1304 1.09977 Faktor Eksternal

  23

  4.00 10.00 7.5652 1.70096 Valid N (listwise)

  23 Tabel motivasi diri mahasiswa AK berdasarkan jenis kelamin Jenis Kelamin MDS1 MDS2 MDS3 MDS4 Perempuan Mean

  3.87

  3.74

  4.06

  4.02 N

  47

  47

  47

  47 Std. Deviation .612 .706 .791 .571

  Laki-laki Mean

  3.31

  3.38

  3.38

  3.69 N

  16

  16

  16

  16 Std. Deviation 1.078 1.088 1.408 1.401

  Total Mean

  3.73

  3.65

  3.89

  3.94 N

  63

  63

  63

  63 Std. Deviation .787 .826 1.018 .859 Tabel motivasi diri mahasiswa AM berdasarkan jenis kelamin

  Jenis Kelamin MDS6 MDS7 MDS8 MDS9 Perempuan Mean

  3.93

  4.16

  4.07

  3.84 N

  44

  44

  44

  44 Std. Deviation .452 .479 .587 .713

  Laki-laki Mean

  3.96

  4.11

  4.04

  3.78 N

  27

  27

  27

  27 Std. Deviation .587 .506 .587 .698

  Total Mean

  3.94

  4.14

  4.06

  3.82 N

  71

  71

  71

  71 Std. Deviation .504 .487 .583 .703

  Tabel motivasi diri mahasiswa SIA berdasarkan jenis kelamin

  Jenis Kelamin MDS11 MDS12 MDS13 MDS14 Perempuan Mean

  4.40

  4.50

  4.10

  4.30 N

  10

  10

  10

  10 Std. Deviation .516 .527 .876 .483

  Laki-laki Mean

  4.54

  4.54

  4.18

  4.46 N

  28

  28

  28

  28 Std. Deviation .637 .576 .772 .744

  Total Mean

  4.50

  4.53

  4.16

  4.42 N

  38

  38

  38

  38 Std. Deviation .604 .557 .789 .683

  Tabel motivasi orang lain mahasiswa AK berdasarkan jenis kelamin

  Jenis Kelamin MOL1 MOL2 MOL3 Perempuan Mean

  2.85

  3.11

  3.02 N

  47

  47

  47 Std. Deviation 1.285 1.068 1.170

  Laki-laki Mean

  3.00

  2.69

  2.81 N

  16

  16

  16 Std. Deviation 1.265 .946 1.109

  Total Mean

  2.89

  3.00

  2.97 N

  63

  63

  63 Std. Deviation 1.271 1.047 1.150 Tabel motivasi orang lain mahasiswa AM berdasarkan jenis kelamin

  Jenis Kelamin MOL1 MOL2 MOL3 Perempuan Mean

  3.27

  3.07

  3.05 N

  44

  44

  44 Std. Deviation 1.128 1.169 1.160

  Laki-laki Mean

  3.30

  2.56

  3.11 N

  27

  27

  27 Std. Deviation 1.068 .974 1.121

  Total Mean

  3.28

  2.87

  3.07 N

  71

  71

  71 Std. Deviation 1.098 1.120 1.138

  Tabel motivasi orang lain mahasiswa SIA berdasarkan jenis kelamin

  Jenis Kelamin MOL1 MOL2 MOL3 Perempuan Mean

  2.90

  2.20

  3.30 N

  10

  10

  10 Std. Deviation 1.101 1.229 1.337

  Laki-laki Mean

  3.36

  2.82

  2.89 N

  28

  28

  28 Std. Deviation 1.129 1.249 1.257

  Total Mean

  3.24

  2.66

  3.00 N

  38

  38

  38 Std. Deviation 1.125 1.258 1.273

  LAMPIRAN C Validitas

  1. faktor analisis jalur akuntansi keuangan Factor Analysis KMO and Bartlett's Test

  1.000 .625 MOL3

  1.000 .713 FE2

  1.000 .566 FE1

  1.000 .612 KMK5

  1.000 .673 KMK4

  1.000 .664 KMK3

  1.000 .603 KMK2

  1.000 .670 KMK1

  1.000 .727 CK4

  1.000 .696 CK3

  1.000 .621 CK2

  1.000 .630 CK1

  1.000 .689 MOL2

  Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

  1.000 .398 MOL1

  1.000 .747 MDS5

  1.000 .718 MDS4

  1.000 .676 MDS3

  1.000 .686 MDS2

  Initial Extraction MDS1

  Communalities

  .000

  Bartlett's Test of Sphericity Sig.

  1227.496 df 171

  .827 Approx. Chi-Square

  1.000 .683 Extraction Method: Principal Component Analysis.

  

Total Variance Explained

  Comp Extraction Sums of Squared Rotation Sums of Squared onent Initial Eigenvalues Loadings Loadings % of Cumulative % of Cumulative % of Cumulative

  Total Variance % Total Variance % Total Variance %

  1 5.072 26.692 26.692 5.072 26.692 26.692 2.994 15.758 15.758

  2 2.731 14.376 41.068 2.731 14.376 41.068 2.945 15.500 31.258

  3 2.034 10.707 51.775 2.034 10.707 51.775 2.868 15.092 46.350

  4 1.350 7.108 58.883 1.350 7.108 58.883 2.020 10.631 56.982

  5 1.209 6.363 65.246 1.209 6.363 65.246 1.570 8.264 65.246

  6 .798 4.202 69.448

  7 .676 3.556 73.004

  8 .642 3.378 76.382

  9 .621 3.270 79.652

  10 .537 2.827 82.479

  11 .501 2.635 85.114

  12 .470 2.474 87.589

  13 .423 2.224 89.813

  14 .386 2.032 91.844

  15 .365 1.919 93.764

  16 .343 1.806 95.570

  17 .310 1.634 97.204

  18 .282 1.487 98.690

  19 .249 1.310 100.000 Extraction Method: Principal Component Analysis.

  Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS1 .544 -.406

  MDS2 .561 -.490

  MDS3 .537 -.484

  MDS4 .552 -.468 .415

  MDS5 .438

  MOL1 .464 .441

  MOL2

• .410 MOL3

  .546 CK1

  .405 .656 CK2

  .585 .507 CK3

  .502 .594 CK4

  .515 .591 KMK1

  .525 -.432 KMK2

  .572 -.557 KMK3

  .571 KMK4

  .594 -.413 KMK5

  .616 FE1

  .410 .528 .506 FE2

  .613 Extraction Method: Principal Component Analysis. a 5 components extracted.

  Rotated Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS1 .810

  MDS2 .774

  MDS3 .830

  MDS4 .844

  MDS5 .550

  MOL1 .785

  MOL2 .775

  MOL3 .722

  CK1 .704

  CK2 .781

  CK3 .839

  CK4 .787

  KMK1 .742

  KMK2 .778

  KMK3 .788

  KMK4 .725

  KMK5 .666

  FE1 .816

  FE2 .787 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. a Rotation converged in 6 iterations.

  Component Transformation Matrix

  Component

  1

  2

  3

  4

  5

  1 .572 .487 .489 .356 .263

  2

• .270 .731 -.570 .255 -.051

  3

• .689 -.011 .534 .476 -.118

  4

• .353 .217 .157 -.496 .747

  5 .030 -.426 -.354 .579 .597

  Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.

  2 . faktor analisis jalur akuntansi manajemen Factor Analysis KMO and Bartlett's Test

  1.000 .706 MOL2

  1.000 .700 FE2

  1.000 .652 FE1

  1.000 .655 KMK6

  1.000 .678 KMK5

  1.000 .679 KMK2

  1.000 .730 CK4

  1.000 .688 CK3

  1.000 .599 CK2

  1.000 .637 CK1

  1.000 .645 MOL3

  1.000 .438 MOL1

  Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

  1.000 .614 MDS10

  1.000 .675 MDS9

  1.000 .704 MDS8

  1.000 .630 MDS7

  Initial Extraction MDS6

  Communalities

  .000

  Bartlett's Test of Sphericity Sig.

  989.349 df 136

  .797 Approx. Chi-Square

  1.000 .709 Extraction Method: Principal Component Analysis.

  

Total Variance Explained

  Comp Extraction Sums of Squared Rotation Sums of Squared onent Initial Eigenvalues Loadings Loadings % of Cumulative % of Cumulative % of Cumulativ

  Total Variance % Total Variance % Total Variance e %

  1 4.756 27.979 27.979 4.756 27.979 27.979 2.941 17.299 17.299

  2 2.129 12.522 40.501 2.129 12.522 40.501 2.634 15.496 32.794

  3 1.821 10.715 51.215 1.821 10.715 51.215 2.032 11.955 44.750

  4 1.334 7.848 59.063 1.334 7.848 59.063 1.983 11.667 56.417

  5 1.100 6.471 65.535 1.100 6.471 65.535 1.550 9.118 65.535

  6 .837 4.925 70.460

  7 .697 4.099 74.559

  8 .625 3.674 78.233

  9 .604 3.553 81.786

  10 .528 3.105 84.892

  11 .489 2.874 87.765

  12 .457 2.688 90.453

  13 .365 2.148 92.602

  14 .355 2.086 94.688

  15 .337 1.984 96.672

  16 .302 1.778 98.450

  17 .264 1.550 100.000 Extraction Method: Principal Component Analysis.

  Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS6 .439 .610

  MDS7 .548 .571

  MDS8 .545 .593

  MDS9 .475 .591

  MDS10 .476

  MOL1 .545 -.411 .462

  MOL2 .531

  MOL3 .600

  CK1 .612

  CK2 .656 -.410

  CK3 .671

  CK4 .655

  KMK2 .410 .531

  KMK5 .539 .509

  KMK6 .571 .406

  FE1 .454

  FE2 .510 .507 Extraction Method: Principal Component Analysis. a 5 components extracted.

  Rotated Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS6 .784

  MDS7 .804

  MDS8 .781

  MDS9 .746

  MDS10 .521

  MOL1 .773

  MOL2 .798

  MOL3 .716

  CK1 .706

  CK2 .767

  CK3 .822

  CK4 .795

  KMK2 .804

  KMK5 .737

  KMK6 .736

  FE1 .793

  FE2 .812 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. a Rotation converged in 6 iterations.

  Component Transformation Matrix

  Component

  1

  2

  3

  4

  5

  1 .631 .471 .402 .400 .244

  2

• .493 .825 -.210 .105 -.144

  3

• .360 .092 .641 -.475 .475

  4

• .434 -.272 -.001 .728 .455

  5 .205 .121 -.619 -.270 .698

  Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.

  3 . faktor analisis jalur system informasi Factor Analysis KMO and Bartlett's Test

  Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

  .820 Bartlett's Test of Approx. Chi-Square

  1121.170 Sphericity df

  120 Sig. .000

  Communalities

  Initial Extraction MDS11

  1.000 .769 MDS12

  1.000 .801 MDS13

  1.000 .794 MDS14

  1.000 .807 MDS15

  1.000 .392 MOL1

  1.000 .662 MOL2

  1.000 .633 MOL3

  1.000 .640 CK1

  1.000 .588 CK2

  1.000 .694 CK3

  1.000 .736 CK4

  1.000 .675 KMK7

  1.000 .724 KMK8

  1.000 .851 FE1

  1.000 .667 FE2

  1.000 .747 Extraction Method: Principal Component Analysis.

  

Total Variance Explained

  Comp Extraction Sums of Squared Rotation Sums of Squared onent Initial Eigenvalues Loadings Loadings % of Cumulative % of Cumulative % of Cumulative

  Total Variance % Total Variance % Total Variance %

  1 4.827 30.168 30.168 4.827 30.168 30.168 3.219 20.116 20.116

  2 2.398 14.988 45.156 2.398 14.988 45.156 2.930 18.311 38.427

  3 1.721 10.757 55.913 1.721 10.757 55.913 2.050 12.813 51.240

  4 1.346 8.410 64.323 1.346 8.410 64.323 1.582 9.889 61.130

  5 .890 5.560 69.883 .890 5.560 69.883 1.401 8.753 69.883

  6 .803 5.019 74.902

  7 .622 3.890 78.793

  8 .587 3.666 82.458

  9 .533 3.330 85.789

  10 .465 2.908 88.697

  11 .397 2.483 91.180

  12 .370 2.315 93.495

  13 .311 1.945 95.440

  14 .288 1.797 97.237

  15 .233 1.457 98.695

  16 .209 1.305 100.000 Extraction Method: Principal Component Analysis.

  Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS11 .624 -.569

  MDS12 .704 -.524

  MDS13 .655 -.589

  MDS14 .622 -.593

  MDS15 .511

  MOL1 .452 .406

  MOL2 .505 -.402

  MOL3 .465 .434

  CK1 .594

  CK2 .617 .409

  CK3 .684

  CK4 .719

  KMK7 .467 .631

  KMK8 .490 .688

  FE1 .416 .554

  FE2 .585 .438 Extraction Method: Principal Component Analysis. a 5 components extracted.

  Rotated Component Matrix(a)

  Component

  1

  2

  3

  4

  5 MDS11 .858

  MDS12 .865

  MDS13 .861

  MDS14 .892

  MDS15 .517

  MOL1 .778

  MOL2 .786

  MOL3 .751

  CK1 .685

  CK2 .805

  CK3 .822

  CK4 .748

  KMK7 .704

  KMK8 .882

  FE1 .773

  FE2 .854 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. a Rotation converged in 6 iterations.

  Component Transformation Matrix

  Component

  1

  2

  3

  4

  5

  1 .604 .637 .309 .235 .280

  2

• .740 .429 .513 .072 -.008

  3

• .277 .090 -.553 .607 .491

  4 .094 -.585 .541 .595 .034

  5

• .051 -.243 .207 -.465 .824 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.

  

LAMPIRAN D

Reliabilitas

  Reliability

• Method 2 (covariance matrix) will be used for this analysis ****** _ 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) Mean Std Dev Cases

  1. MDS1 3.5988 .9091 172.0

  2. MDS2 3.6395 .8841 172.0

  3. MDS3 3.6512 1.0233 172.0

  4. MDS4 3.7674 .8809 172.0 Correlation Matrix MDS1 MDS2 MDS3 MDS4 MDS1 1.0000 MDS2 .5976 1.0000 MDS3 .5905 .5583 1.0000 MDS4 .5839 .6426 .6685 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 14.6570 9.6419 3.1051 4 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted MDS1 11.0581 5.8212 .6826 .4688 .8288 MDS2 11.0174 5.8886 .6926 .4956 .8251 MDS3 11.0058 5.2807 .7046 .5150 .8228 MDS4 10.8895 5.7246 .7452 .5653 .8043 Reliability Coefficients 4 items Alpha = .8588 Standardized item alpha = .8606

• Method 2 (covariance matrix) will be used for this analysis ****** _ 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) Mean Std Dev Cases

  1. MDS6 3.5291 .8613 172.0

  2. MDS7 3.6919 .9134 172.0

  3. MDS8 3.7849 .8687 172.0

  4. MDS9 3.7093 .8358 172.0 Correlation Matrix MDS6 MDS7 MDS8 MDS9 MDS6 1.0000 MDS7 .5801 1.0000 MDS8 .4891 .5424 1.0000 MDS9 .4098 .4948 .5819 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 14.7151 7.7254 2.7795 4 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted MDS6 11.1860 4.7488 .5953 .3830 .7774 MDS7 11.0233 4.3620 .6628 .4498 .7452 MDS8 10.9302 4.5331 .6590 .4480 .7473 MDS9 11.0058 4.8362 .5959 .3874 .7771 Reliability Coefficients 4 items Alpha = .8105 Standardized item alpha = .8103

  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) Mean Std Dev Cases

  1. MDS11 3.7849 .9764 172.0

  2. MDS12 3.7384 .9279 172.0

  3. MDS13 3.6221 .8867 172.0

  4. MDS14 3.7674 .9199 172.0 Correlation Matrix MDS11 MDS12 MDS13 MDS14 MDS11 1.0000 MDS12 .6991 1.0000 MDS13 .6621 .7534 1.0000 MDS14 .7318 .7094 .7233 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 14.9128 10.8052 3.2871 4 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted MDS11 11.1279 6.1239 .7714 .6065 .8893 MDS12 11.1744 6.2267 .8028 .6543 .8771 MDS13 11.2907 6.4530 .7916 .6447 .8815 MDS14 11.1453 6.2536 .8054 .6523 .8762 Reliability Coefficients 4 items Alpha = .9080 Standardized item alpha = .9086

  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) Mean Std Dev Cases

  1. MOL1 3.1279 1.1777 172.0

  2. MOL2 2.8721 1.1270 172.0

  3. MOL3 3.0174 1.1672 172.0 Correlation Matrix MOL1 MOL2 MOL3 MOL1 1.0000 MOL2 .4750 1.0000 MOL3 .5216 .4107 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 9.0174 7.7950 2.7920 3 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted MOL1 5.8895 3.7129 .5938 .3539 .5820 MOL2 6.1453 4.1834 .5079 .2621 .6856 MOL3 6.0000 3.9181 .5442 .3064 .6437 Reliability Coefficients 3 items Alpha = .7265 Standardized item alpha = .7261

  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) Mean Std Dev Cases

  1. CK1 3.2733 1.1347 172.0

  2. CK2 3.8663 .8981 172.0

  3. CK3 3.7733 .9495 172.0

  4. CK4 3.4477 .9868 172.0 Correlation Matrix CK1 CK2 CK3 CK4 CK1 1.0000 CK2 .5181 1.0000 CK3 .5192 .5815 1.0000 CK4 .5012 .5958 .6270 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 14.3605 10.4892 3.2387 4 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted CK1 11.0872 5.9046 .5979 .3593 .8187 CK2 10.4942 6.5789 .6737 .4590 .7789 CK3 10.5872 6.3023 .6892 .4869 .7698 CK4 10.9128 6.1619 .6845 .4891 .7708 Reliability Coefficients 4 items Alpha = .8288 Standardized item alpha = .8342

  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) Mean Std Dev Cases

  1. KMK1 3.0116 .7872 172.0

  2. KMK2 3.1453 .8494 172.0

  3. KMK3 3.1395 .8117 172.0

  4. KMK4 3.0698 .8348 172.0

  5. KMK5 3.4419 .8251 172.0 Covariance Matrix KMK1 KMK2 KMK3 KMK4 KMK5 KMK1 .6197 KMK2 .3550 .7214 KMK3 .3317 .3656 .6588 KMK4 .2740 .3407 .3469 .6969 KMK5 .2638 .3389 .2947 .3725 .6808 Correlation Matrix KMK1 KMK2 KMK3 KMK4 KMK5 KMK1 1.0000 KMK2 .5309 1.0000 KMK3 .5191 .5303 1.0000 KMK4 .4170 .4805 .5120 1.0000 KMK5 .4062 .4836 .4401 .5408 1.0000 N of Cases = 172.0 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted KMK1 12.7965 6.8765 .5932 .3751 .7986 KMK2 12.6628 6.4236 .6504 .4296 .7820 KMK3 12.6686 6.6088 .6417 .4217 .7848 KMK4 12.7384 6.5803 .6230 .4084 .7901 KMK5 12.3663 6.7247 .5935 .3737 .7986 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) Reliability Coefficients 5 items Alpha = .8255 Standardized item alpha = .8254

  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) Mean Std Dev Cases

  1. KMK2 3.1453 .8494 172.0

  2. KMK5 3.4419 .8251 172.0

  3. KMK6 3.3547 .7546 172.0 Correlation Matrix KMK2 KMK5 KMK6 KMK2 1.0000 KMK5 .4836 1.0000 KMK6 .4392 .4982 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 9.9419 3.8329 1.9578 3 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted KMK2 6.7965 1.8706 .5340 .2861 .6633 KMK5 6.5000 1.8538 .5778 .3351 .6074 KMK6 6.5872 2.0801 .5437 .2995 .6517 Reliability Coefficients 3 items Alpha = .7284 Standardized item alpha = .7297

• Method 2 (covariance matrix) will be used for this analysis ****** _ 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) Mean Std Dev Cases

1. KMK7 3.8895 .7129 172.0

  2. KMK8 3.5814 .7249 172.0 Correlation Matrix KMK7 KMK8 KMK7 1.0000 KMK8 .4758 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 7.4709 1.5255 1.2351 2 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted KMK7 3.5814 .5255 .4758 .2264 . KMK8 3.8895 .5082 .4758 .2264 .

  Reliability Coefficients 2 items Alpha = .6448 Standardized item alpha = .6448

  Reliability

• Method 2 (covariance matrix) will be used for this analysis ****** 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) Mean Std Dev Cases

1. FE1 3.5698 .9182 172.0

  2. FE2 3.9419 .9222 172.0 Correlation Matrix FE1 FE2 FE1 1.0000 FE2 .4537 1.0000 N of Cases = 172.0 N of Statistics for Mean Variance Std Dev Variables Scale 7.5116 2.4619 1.5690 2 Item-total Statistics Scale Scale Corrected Mean Variance Item- Squared Alpha if Item if Item Total Multiple if Item Deleted Deleted Correlation Correlation Deleted FE1 3.9419 .8504 .4537 .2059 . FE2 3.5698 .8431 .4537 .2059 .

  Reliability Coefficients 2 items Alpha = .6242 Standardized item alpha = .6242

  

LAMPIRAN E

Regresi Logistik

1. Regresi logistik konsentrasi akuntansi keuangan Logistic Regression Case Processing Summary

  Unweighted Cases(a) N Percent Included in Analysis 172 100.0 Missing Cases

  .0 Selected Cases

  Total 172 100.0 Unselected Cases

  .0 Total 172 100.0 a If weight is in effect, see classification table for the total number of cases.

  Dependent Variable Encoding

  Original Value Internal Value non ak ak

1 Block 0: Beginning Block

  Iteration History(a,b,c)

  Coefficients Iteration

• 2 Log likelihood

  1 225.996 -.535

  Step 0

  3 225.989 -.548 a Constant is included in the model. b Initial -2 Log Likelihood: 225.989 c Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.

  Classification Table(a,b)

  Observed Predicted akt keu non ak ak

  Percentage Correct akt keu non ak

  109 100.0 ak 63 .0

  Step 0 Overall Percentage

  63.4 a Constant is included in the model. b The cut value is .500

  

Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 0 Constant

  Constant

  2 225.989 -.548

• .548 .158 11.999 1 .001 .578