DAFTAR PUSTAKA ANALISIS PERBEDAAN KINERJA AUDITOR DALAM PERSPEKTIF GENDER.

DAFTAR PUSTAKA

Acker, Joan. 1990. Hierarchies Jobs, Bodies: A Theory of Gendered Organiation.
Gender and Society. 4 (2) : 139-157.
Aranya, et. al. 1981. An Examination of Professional Commitment in Public
Accounting. Accounting, Organization and Society. 6 (4): 271-280.
Arens, Alvin A. dan James K. Loebbecke. 1996. Auditing, Edisi Bahasa
Indonesia. Jakarta: Salemba Empat.
Dermantoto, Argyo. 2004. Perempuan dan Pasar Kerja, Analisis Mengenai
Keterlibatan Perempuan dalam Pasar Kerja. Dilema. 17 (2): 66-79.
Djarwanto, Ps. 2001. Statistik Nonparametrik Edisi 3. Yogyakarta: BPFE.
Dwiatmadja, C. dan Y.M. Kusumaningrum. 2000. Potret Perempuan Pekerja di
Masa krisis Ekonomi. Telaah Bisnis. 1 (2): 123-132.
Gitosudarmo, Indriyo dan I Nyoman Sudit. 2000. Perilaku Organisasi.
Yogyakarta: BPFE.
Giyartiningrum, Rr. Eko. 2003. Perbedaan Gaya Kepemimpinan dalam Perspektif
Gender. Jurnal Ekonomi, Manajemen dan Akuntansi. 1 (2): 103-113.
Glover, David and Cora Caplan. 2000. Genders. London: Routledge.
Goh, Swee C. 1991. Sex Differences in Perceptions of Interpersonal Style, Career
Emphasis, Supervisory Mentoring Behavior, and Job Satisfaction. Sex
Roles: A Journal of Research. 24 (11/12): 701-710.

Handoko, T. Hani. 1995. Manajemen. Yogyakarta: BPFE.
http://www.akuntanpublik.org.
IAI-KAP. 2001. Standar Profesional Akuntan Publik Per 1 Januari 2001. Jakarta:
Salemba Empat.
Ikhsan, Arfan dan Muh. Ishak. 2005. Akuntansi Keperilakuan. Jakarta: Salemba
Empat.
Indriantoro, Nur dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis untuk
Akuntansi dan Manajemen. Yogyakarta: BPFE.
Jusup, Al. Haryono. 2001. Auditing. Yogyakarta: Bagian Penerbitan STIE YKPN.

Kreitner, Robert dan Angele Kinicki. 2003. Pengantar Organisasi Buku 1. Edisi
Bahasa Indonesia. Jakarta: Salemba Empat.
Kumadji, S. dkk. 2004. Pemberdayaan Perempuan dalam Meningkatkan Kinerja
Karyawan. Jurnal Ilmu-ilmu Sosial. 16 (1): 35-46.
Kuncoro, Mudrajad. 2003. Metode Riset untuk Bisnis dan Ekonomi. Jakarta:
Erlangga.
Kuntari, Yeni dan Indra Wijaya Kusuma. 2001. Pengalaman Organisasi, Evaluasi
terhadap Kinerja dan Hasil Karir pada Kantor Akuntansi Publik:
Pengujian Pengaruh Gender. Jurnal Ekonomi dan Bisnis Indonesia. 1
(16): 74-87.

Kusumawardani. 2005. Pengaruh Komitmen Organisasi dan Komitmen
Profesional terhadap Kepuasan Kerja Auditor (Studi Empiris pada
Kantor Akuntansi Publik di Eks-Karisidenen Surakarta). Skripsi FE
UMS.
Kussudyarsana.2006. Komputer Statistik. Lab. Manajemen FE UMS.
Kwelju, Junus. 2004. Pengaruh Motivasi, Perilaku Pemimpin, dan Kesempatan
Pengembangan Karir terhadap Kinerja Karyawan. Jurnal Ekonomi
UNMER. 8 (3): 501-516.
Luthans, F. 1995. Organization Behavior. Mc. Graw-Hill International Editions.
Mansfield, Phyllis Kernaff et.al. 1991. The Job Climate for Women In
Traditionally Mole Blue-Collar Occupations. Sex Roles: A Journal of
Research. 25 (1/2): 63-79.
Mulyadi. 2002. Auditing. Jakarta: Salemba Empat.
Mulyadi dan Puradiredja. 1998. Auditing. Jakarta: Salemba Empat.
Murgai, Sarla R. 1991. Attitudes Toward Women as Managers in Library and
Information Science. Sex Roles: A Journal of Research. 24 (11/12): 681700.
Nasruddin, Umar. 1999. Argumen Kesetaraan Jender: Perspektif Al Qur'an.
Jakarta: Paramadina.
Nasution, S. 1996. Metode Research: Penelitian Ilmiah. Jakarta: Bumi Aksara.
Nurgiyantoro, Burhan dkk. 2002. Statistik Terapan untuk Penelitian Ilmu-ilmu

Sosial. Yogyakarta: Gadjah Mada University Press.

PPA FE UMS. 2006. Modul Pelatihan Analisis Statistik dengan SPSS. Lab.
Akuntansi FE UMS.
Prawirosentono, Suyadi. 1999. Manajemen Sumber Daya Manusia: Kebijakan
Kinerja Karyawan: Kiat membangun Organisasi Kompetitif Menjelang
Perdagangan Bebas Dunia. Yogyakarta: BPFE.
Reksohadiprodjo, S. 1990. Manajemen Strategi. Yogyakarta: BPFE.
Roos, Patricia A. 1985. Gender and Work: A Comparative Analysis of Industrial
Societies. New York: State University of New York Press.
Robbins, Stephen P. 2006. Perilaku Organisasi, Edisi 10, Edisi Bahasa Indonesia.
Jakarta: PT. Indeks Kelompok Gramedia.
Sahrah, Alimatus. 2004. Persepsi terhadap Kepemimpinan Perempuan. Anima.
19(3): 222-233.
Salim, Peter. 1979. The Scribne-Bantam English Dictionary. Jakarta: Modern
English Press.
Trisnaningsih, Sri. 2004. Perbedaan Kinerja Auditor Dilihat dari Segi Gender.
Jurnal Riset Akuntansi Indonesia. 7 (1): 108-123.
Yash. 2003. Transeksualisme: Sebuah Studi Kasus Perkembangan Transseksual
Perempuan ke Laki-laki. Semarang: CV. Aini.

Data Master Komitmen Organisasional

ko1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

17
18
19
20

28/02/2007 13:31:05

ko2
2
2
2
1
2
3
4
2
1
2
3
2

2
4
4
4
4
3
2
3

ko3
2
3
2
1
2
2
4
2
1
4

2
2
2
4
4
4
4
2
2
3

ko4
3
4
3
1
3
2
3
3

2
3
3
4
4
4
4
4
4
1
4
4

ko5
2
3
2
2
3
2

2
2
1
2
2
2
2
3
3
3
2
2
3
2

ko6
3
3
3
1

4
4
4
4
2
4
3
3
3
4
4
4
3
1
4
4

ko7
4
4

3
3
3
3
4
3
2
4
3
4
3
4
4
4
4
2
4
4

ko8
3
2
4
2
4
3
4
4
1
4
4
4
4
4
4
4
4
1
3
4

ko9
4
3
4
2
4
3
2
3
2
4
3
4
4
4
4
4
4
2
4
3

ko10
4
3
4
3
3
3
4
3
2
4
3
4
4
3
3
3
4
2
3
3

ko11
3
3
3
2
3
4
4
4
2
4
4
4
4
3
3
3
2
2
3
2

ko12
4
3
3
2
4
3
4
2
2
4
4
4
2
3
3
3
2
2
3
2

4
3
3
2
3
3
4
2
2
4
3
3
4
3
3
3
2
2
4
2

1/1

Data Master Komitmen Profesional

kp1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

28/02/2007 13:31:54

kp2
3
3
2
3
2
3
3
3
5
3
5
4
3
3
3
3
4
3
2
4

kp3
3
3
2
4
3
5
3
3
5
3
5
4
3
4
4
4
4
4
2
4

kp4
3
4
4
4
2
5
3
3
4
3
5
4
4
3
3
3
4
4
3
4

kp5
4
4
4
4
3
4
3
4
4
4
3
4
4
3
3
4
4
4
3
4

kp6
4
4
4
4
2
4
3
4
4
2
3
5
4
4
4
3
4
4
2
4

kp7
4
4
3
4
3
4
4
3
4
3
5
3
3
3
3
3
4
4
3
4

kp8
4
4
4
4
3
5
4
4
3
4
4
2
3
3
3
3
4
4
2
4

kp9
4
4
4
3
2
3
4
4
4
4
5
3
4
3
3
3
4
4
3
4

kp10
4
4
4
4
3
3
4
4
4
4
3
4
4
4
4
4
4
4
3
4

kp11
2
4
4
3
3
4
4
4
4
4
4
4
4
4
4
4
4
4
2
4

kp12
4
4
4
4
2
4
4
4
3
4
3
4
3
3
4
4
4
4
3
4

kp13
3
3
4
4
3
4
4
4
4
4
3
4
3
3
4
4
4
4
2
4

2
3
4
4
3
3
4
3
4
4
4
3
4
3
4
3
4
4
2
4

1/2

Data Master Komitmen Profesional

kp14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

28/02/2007 13:31:54

kp15
3
4
4
4
2
3
4
3
4
4
4
3
4
4
4
2
4
4
3
4

kp16
2
3
4
4
2
3
2
3
4
2
4
3
3
3
3
3
3
3
2
3

kp17
4
2
4
4
2
3
3
4
3
3
4
4
4
4
2
4
3
3
1
3

kp18
4
3
4
3
2
3
4
4
3
4
4
4
4
4
3
4
4
4
2
4

4
4
4
4
2
4
4
4
3
4
3
4
4
4
4
4
4
4
3
4

2/2

Data Master Motivasi

m1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

28/02/2007 13:35:36

m2
3
4
3
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
3
4

m3
3
3
3
4
4
5
3
3
4
3
3
3
4
3
3
3
4
3
3
4

m4
3
4
4
4
4
4
3
4
3
3
3
4
4
4
4
4
4
4
3
4

m5
4
4
4
4
5
5
3
4
4
4
3
4
4
4
4
4
4
4
3
3

m6
3
3
4
3
4
4
4
3
3
4
2
4
4
3
3
3
3
4
3
4

m7
3
4
3
4
4
4
4
3
3
3
3
4
4
4
3
4
4
4
3
4

m8
3
3
3
4
5
3
3
3
4
3
3
3
4
3
3
3
3
4
3
4

m9
3
4
4
4
4
4
3
3
4
4
3
4
4
3
4
3
4
4
3
4

m10
4
4
4
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
3
4

4
4
4
4
4
4
4
4
5
4
3
4
4
4
4
4
4
4
3
4

1/1

Data Master Kepuasan Kerja

kk1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

28/02/2007 13:36:08

kk2
3
3
2
4
4
5
4
4
3
4
4
3
4
2
3
2
4
3
3
4

kk3
3
4
4
4
4
5
4
4
4
4
4
4
4
3
3
3
4
3
3
4

kk4
3
3
3
3
4
3
4
3
4
4
4
3
3
3
3
3
3
3
3
3

3
2
3
4
4
5
4
3
4
4
4
3
2
3
2
3
3
3
3
3

1/1

Reliability

****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

KO1
KO2
KO3
KO4
KO5
KO6
KO7
KO8
KO9
KO10
KO11
KO12

Statistics for
SCALE

Mean
36.2500

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

2.6000
2.6000
3.1500
2.2500
3.2500
3.4500
3.3500
3.3500
3.2500
3.1000
2.9500
2.9500

.9947
1.0463
.9881
.5501
.9665
.6863
1.0400
.8127
.6387
.7881
.8256
.7592

20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
N of
Variables
12

Variance
49.6711

Std Dev
7.0478

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

Corrected
ItemTotal
Correlation

33.6500
33.6500
33.1000
34.0000
33.0000
32.8000
32.9000
32.9000
33.0000
33.1500
33.3000
33.3000

42.7658
39.9237
39.5684
45.6842
39.2632
42.2737
38.4105
41.9895
44.4211
44.1342
43.5895
43.4842

Item-total Statistics

KO1
KO2
KO3
KO4
KO5
KO6
KO7
KO8
KO9
KO10
KO11
KO12

.4547
.6544
.7342
.4954
.7821
.7761
.7896
.6666
.5688
.4695
.4954
.5604

Alpha
if Item
Deleted
.8992
.8878
.8826
.8955
.8797
.8833
.8790
.8868
.8923
.8962
.8952
.8920

Reliability Coefficients
N of Cases =
Alpha =

20.0

N of Items = 12

.8977

Page 1

Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

KP1
KP2
KP3
KP4
KP5
KP6
KP7
KP8
KP9
KP10
KP11
KP12
KP13
KP14
KP15
KP16
KP17
KP18

Statistics for
SCALE

Mean
63.6000

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

3.2000
3.6000
3.6000
3.7000
3.6000
3.5500
3.5500
3.6000
3.8000
3.7000
3.6500
3.6000
3.4500
3.5500
2.9500
3.2000
3.5500
3.7500

.8335
.8826
.7539
.4702
.8208
.6048
.7592
.6806
.4104
.6569
.5871
.5982
.6863
.6863
.6863
.8944
.6863
.5501

20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0

Variance
56.3579

N of
Variables
18

Std Dev
7.5072

A N A L Y S I S

-

S C A L E

(A L P H A)

Item-total Statistics

KP1
KP2
KP3
KP4
KP5
KP6
KP7
KP8
KP9
KP10
KP11
KP12
KP13
KP14
KP15
KP16
KP17
KP18

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

60.4000
60.0000
60.0000
59.9000
60.0000
60.0500
60.0500
60.0000
59.8000
59.9000
59.9500
60.0000
60.1500
60.0500
60.6500
60.4000
60.0500
59.8500

48.8842
49.7895
48.8421
52.8316
48.8421
52.0500
50.8921
50.3158
53.4316
50.3053
51.7342
50.8421
50.3447
50.6816
50.1342
49.0947
49.6289
51.7132

Corrected
ItemTotal
Correlation
.5816
.4648
.6593
.4836
.5964
.4517
.4514
.5778
.4597
.6032
.5066
.6046
.5690
.5327
.5919
.5156
.6471
.5488

Alpha
if Item
Deleted
.8900
.8949
.8871
.8934
.8894
.8938
.8943
.8900
.8942
.8893
.8923
.8896
.8903
.8914
.8896
.8930
.8878
.8914

Page 1

Reliability Coefficients
N of Cases =
Alpha =

20.0

N of Items = 18

.8967

Page 2

Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

M1
M2
M3
M4
M5
M6
M7
M8
M9
M10

Statistics for
SCALE

Mean
36.6000

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

3.7500
3.4000
3.7000
3.9000
3.4000
3.6000
3.3500
3.6500
3.9000
3.9500

.4443
.5982
.4702
.5525
.5982
.5026
.5871
.4894
.3078
.3940

20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
N of
Variables
10

Variance
10.6737

Std Dev
3.2671

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

Corrected
ItemTotal
Correlation

32.8500
33.2000
32.9000
32.7000
33.2000
33.0000
33.2500
32.9500
32.7000
32.6500

8.9763
8.3789
8.9368
8.5368
8.5895
8.8421
8.6184
8.5763
9.2737
9.1868

Item-total Statistics

M1
M2
M3
M4
M5
M6
M7
M8
M9
M10

.5635
.5592
.5392
.5673
.4923
.5282
.4962
.6482
.6963
.5575

Alpha
if Item
Deleted
.8331
.8339
.8348
.8323
.8410
.8357
.8402
.8250
.8300
.8346

Reliability Coefficients
N of Cases =
Alpha =

20.0

N of Items = 10

.8481

Page 1

Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.

KK1
KK2
KK3
KK4

Statistics for
SCALE

Mean
13.6500

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

3.4000
3.7500
3.2500
3.2500

.8208
.5501
.4443
.7864

20.0
20.0
20.0
20.0
N of
Variables
4

Variance
4.2395

Std Dev
2.0590

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

Corrected
ItemTotal
Correlation

10.2500
9.9000
10.4000
10.4000

2.0921
2.7263
3.3053
2.1474

Item-total Statistics

KK1
KK2
KK3
KK4

Alpha
if Item
Deleted

.6207
.6663
.4561
.6394

.6981
.6805
.7763
.6801

Reliability Coefficients
N of Cases =
Alpha =

20.0

N of Items =

4

.7697

Page 1

Mann-Whitney Test :
Ranks
KO

KP

M

KK

Auditor
Wanita
Pria
Total
Wanita
Pria
Total
Wanita
Pria
Total
Wanita
Pria
Total

N
7
13
20
7
13
20
7
13
20
7
13
20

Mean Rank
13.14
9.08

Sum of Ranks
92.00
118.00

9.86
10.85

69.00
141.00

10.07
10.73

70.50
139.50

6.00
12.92

42.00
168.00

Test Statisticsb
Mann-Whitney U
Wilcoxon W
Z
Asymp. Sig. (2-tailed)
Exact Sig. [2*(1-tailed
Sig.)]

KO
27.000
118.000
-1.500
.134
.157

a. Not corrected for ties.
b. Grouping Variable: Auditor

KP
41.000
69.000
-.360
.719
a

.757

M
42.500
70.500
-.240
.810
a

.817

KK
14.000
42.000
-2.535
.011
a

.011

a