Institutional Repository | Satya Wacana Christian University: Level Perkembangan Moral Kognitif Akuntan dalam Pengambilan Keputusan Etis pada Saat Menghadapi Dilema Etis

LAMPIRAN
Nama Perusahaan Responden sebagai sampel
NO

NAMA PERUSAHAAN

1

CV ANUGERAH PERDANA

2

PT APAC INTI

3

PT ARMADA FINANCE

4

PT CHAROEN POKPHAN INDONESIA

5

PT GUMAYA GRAHA MULIA

6

PT KONIMEX

7

PT LIBRA PERMANA

8

PT SOLOBARU GRIYAJAYA

9

PT SUMBER BINTANG REJEKI

10

PT PONDOK SOLO PERMAI

11

KAP WARTONO & REKAN

12

KAP HANANTA BUDIANTO & REKAN CAB. SEMARANG

13

KAP SUGENG PAMUDJI

14

KAP BAYUDI WATU & REKAN

15

KAP RACHMAD WAHYUDI

Pengumpulan dan Scoring Data

NO

P-SCORE

JENIS
KELAMIN
(GENDER)

UMUR

AI

AE

AI

AE

1

35

33

36

2 32

2

37

42

27

3

43

37

44

4

32

42

5

39

6

MASA KERJA
(PENGALAMAN)
AI

AE

PENDIDIKAN

AI

AE

AI

AE

2

W 2

W 2

4

2

6

2

D3

2

S1

1

3 30

3

W 2

W 2

4

2

5

2

S1

1

S1

1

2 35

2

P

1

P

1

4

2

8

2

S1

1

S1

1

25

3 41

2

W 2

P

1

3

2

15

1

S1

1

S1

1

39

24

4 42

2

P

1

P

1

2

3

17

1

S1

1

S1

1

37

33

23

4 22

4

P

1

P

1

1

3

1

3

S1

1

S1

1

7

34

30

28

3 28

3

W 2

W 2

3

2

1

3

S1

1

S2

1

8

41

42

27

3 47

1

P

1

P

1

5

2

15

1

S1

1

S1

1

9

38

39

22

4 34

2

W 2

P

1

1

3

7

2

S1

1

S1

1

JENIS
KELAMIN
(GENDER)

UMUR

MASA KERJA
(PENGALAMAN)

PENDIDIKAN

NO

P-SCORE
AI

AE

10

31

30

27

3 26

3

W 2

P

1

4

2

3

2

D3

2

S2

1

11

36

28

26

3 27

3

W 2

W 2

1

3

3

2

S1

1

S2

1

12

38

38

27

3 28

3

P

1

W 2

3

2

5

2

S1

1

S1

1

13

43

39

24

4 27

3

W 2

W 2

2

3

5

2

S1

1

S1

1

14

45

47

33

2 50

1

P

1

P

1

8

2

15

1

S2

1

S2

1

15

30

29

29

3 31

2

P

1

W 2

3

2

8

2

D1

2

S1

1

16

37

41

29

3 69

1

P

1

P

1

3

2

30

1

D1

2

S3

1

17

42

39

27

3 56

1

W 2

P

1

2

3

26

1

S1

1

S3

1

18

46

35

30

3 31

2

W 2

P

1

1

3

10

2

D3

2

S1

1

19

32

30

35

2 24

4

W 2

P

1

7

2

2

3

S1

1

S1

1

20

39

25

33

2 27

3

P

P

1

5

2

4

2

S1

1

S1

1

21

42

31

25

3 23

4

W 2

W 2

1

3

1

3

S1

1

S1

1

22

38

35

30

3 25

3

P

1

P

1

1

3

2

3

S1

1

S1

1

23

46

34

39

2 29

3

P

1

W 2

8

2

7

2

S2

1

S1

1

24

35

29

40

2 27

3

P

1

W 2

5

2

5

2

S1

1

S1

1

25

36

38

33

2 26

3

P

1

W 2

3

2

2

3

S1

1

S1

1

26

36

27

25

3 28

3

W 2

W 2

1

3

3

2

S1

1

S1

1

27

41

28

27

3 33

2

P

1

P

1

1

3

7

2

S1

1

S2

1

28

46

39

30

3 25

3

P

1

P

1

6

2

3

2

S1

1

S1

1

29

39

28

25

3 35

2

P

1

W 2

3

2

7

2

S1

1

S2

1

30

38

38

27

3 23

4

P

1

W 2

4

2

1

3

S1

1

S1

1

31

35

28

27

3 28

3

P

1

W 2

1

3

3

2

S1

1

S1

1

32

30

24

27

3 32

2

P

1

P

1

5

2

6

2

S2

1

S1

1

33

34

29

27

3 27

3

W 2

P

1

2

3

5

2

S1

1

S1

1

34

37

34

23

4 24

4

P

1

P

1

2

3

1

3

S1

1

S1

1

35

41

25

28

3 22

4

P

1

P

1

6

2

1

3

S1

1

S1

1

36

30

22

27

3 24

4

P

1

W 2

2

3

4

2

S1

1

S1

1

37

41

26

36

2 30

3

P

1

W 2

12

1

6

2

S1

1

S1

1

38

29

33

26

3 24

4

W 2

P

1

4

2

3

2

S1

1

S1

1

39

35

27

25

3 29

3

W 2

P

1

2

3

5

2

S1

1

S1

1

40

49

28

27

3 34

2

W 2

P

1

2

3

7

2

S1

1

S1

1

41

39

30

25

3 46

1

W 2

P

1

1

3

12

1

S1

1

S1

1

42

36

36

28

3 26

3

W 2

W 2

3

2

2

3

S1

1

S2

1

AI

AE

AI

AE

1

AI

AE

AI

AE

JENIS
KELAMIN
(GENDER)

NO

P-SCORE
AI

AE

43

39

30

36

2 26

3

P

44

36

31

26

3 35

2

45

36

24

27

3 27

46

41

33

29

47

33

39

48

39

49

43

50
*AI
AE
P
W

UMUR
AI

AE

AI

MASA KERJA
(PENGALAMAN)

AE
1

P

AI

AE

PENDIDIKAN
AI

AE

1

8

2

2

3

S1

1

S2

1

W 2

W 2

5

2

7

2

S1

1

S1

1

3

P

1

W 2

5

2

1

3

S1

1

S1

1

3 24

4

P

1

W 2

9

2

1

3

S1

1

S1

1

24

4 45

1

P

1

P

1

2

3

20

1

S1

1

S2

1

43

21

4 38

2

P

1

W 2

1

3

14

1

D3

2

S2

1

23

22

4 30

3

P

1

W 2

2

3

6

2

D3

2

S1

1

32
28
29
2 27
= Auditor Internal
= Auditor Eskternal
= Pria
= Wanita

3

P

1

P

4

2

4

2

S1

1

S1

1

1

Perhitungan P-Score AI dan AE

P-Score

AI

AE

Score

518

476

Paling penting

196

128

Total Score

714

604

Case 1

Case 2
Score

466

423

Paling penting

123

104

Total Score

589

527

Score

469

412

Paling penting

115

95

Total Score

584

507

Total P- SCORE

1887

1638

Case 3

Hasil Uji Normalitas
1. Tabel Case Processing Summary P-Score AI dan AE
Cases
Valid

P-SCORE

Missing

Total

GROUP

N

Percent

N

Percent

N

Percent

AI

50

100.0%

0

.0%

50

100.0%

AE

50

100.0%

0

.0%

50

100.0%

2. Tabel Tests of Normality P-Score AI dan AE
Kolmogorov-Smirnova
GROUP
P-SCORE

Statistic

df

Sig.

AI

.094

50

AE

.135

50

a. Lilliefors Significance Correction

Shapiro-Wilk
Statistic

Df

Sig.

*

.980

50

.557

.023

.964

50

.130

.200

3. Tabel Descriptive P-Score AI dan AE
GROUP
PSCORE

AI

Statistic
Mean
95% Confidence Interval for
Mean

Lower Bound

36.4134

Upper Bound

39.0666

5% Trimmed Mean

37.6667

Median

37.5000

Variance

.66012

21.788

Std. Deviation

4.66778

Minimum

29.00

Maximum

49.00

Range

20.00

Interquartile Range

6.00

Skewness

.213

Kurtosis
AE

Std. Error

37.7400

Mean
95% Confidence Interval for
Mean

-.304

.662

32.7600

.85931

Lower Bound

31.0331

Upper Bound

34.4869

5% Trimmed Mean

32.6667

Median

32.0000

Variance

.337

36.921

Std. Deviation

6.07625

Minimum

22.00

Maximum

47.00

Range

25.00

Interquartile Range

10.25

Skewness
Kurtosis

.270

.337

-.820

.662

Hasil Uji Hipotesis
4. Tabel Group Statistics P-Score AI dan AE

P-SCORE

GROUP

N

Mean

Std. Deviation

Std. Error Mean

AI

50

37.7400

4.66778

.66012

AE

50

32.7600

6.07625

.85931

5. Tabel Independent Samples Test P-Score AI dan AE
Levene's Test for
Equality of
Variances

t-test for Equality of Means
95% Confidence
Interval of the
Difference

F
P-SCORE

Equal
variances
assumed

6.066

Sig.
.016

Equal
variances
not
assumed

t

Sig. (2Mean
Std. Error
tailed) Difference Difference

df

Lower

Upper

4.596

98

.000

4.98000

1.08360

2.82964

7.13036

4.596

91.895

.000

4.98000

1.08360

2.82785

7.13215

6. Tabel Group Statistics untuk Jenis Kelamin

P-SCORE

GENDER

N

Mean

Std. Deviation

Std. Error
Mean

PRIA

57

36.0175

5.73053

.75903

WANITA

43

34.2326

6.13280

.93524

7. Tabel Independent Samples Test untuk Jenis Kelamin
Levene's Test
for Equality
of Variances

t-test for Equality of Means
95% Confidence
Interval of the
Difference

F
P-SCORE

Equal
variances
assumed
Equal
variances not
assumed

.040

Sig.
.841

t
1.496

Sig. (2Mean
Std. Error
tailed) Difference Difference

df

Lower

Upper

98

.138

1.78499

1.19301

-.58250

4.15247

1.482 87.182

.142

1.78499

1.20449

-.60900

4.17898

8. Tabel Histrogram untuk Jenis Kelamin

9. Tabel Between- Subjects Factors untuk Umur
Value Label
GROUP
UMUR

N

1.00

AI

50

2.00

AE

50

1.00

TAHAP PEMELIHARAAN

6

2.00

TAHAP STABILITAS

24

3.00

TAHAP TRIAL

53

4.00

TAHAP EKSPLORASI

17

10. Tabel Tests of Between- Subjects Factors untuk Umur
Dependent Variable:PSCORE
Type III Sum of
Squares

Source

df

F

Sig.

169.843

6.375

.000

86959.532

3264.019

.000

723.129

27.143

.000

3

127.483

4.785

.004

18.203

2

9.101

.342

.712

Error

2477.693

93

26.642

Total

127753.000

100

3496.750

99

Corrected Model

1019.057

a

6

Intercept

86959.532

1

GROUP

723.129

1

UMUR

382.448

GROUP * UMUR

Corrected Total

Mean Square

a. R Squared = ,291 (Adjusted R Squared = ,246)

11. Tabel Between- Subjects Factors untuk Masa Kerja
Value Label
GROUP
UMUR

N

1.00

AI

50

2.00

AE

50

1.00

TAHAP PEMELIHARAAN

10

2.00

TAHAP PERKEMBANGAN

56

3.00

TAHAP LANJUTAN

34

12. Tabel Tests of Between- Subjects Effects untuk Masa Kerja
Dependent Variable:PSCORE
Type III Sum of
Squares

Source

df

F

Sig.

259.128

11.066

.000

36885.436

1575.220

.000

141.871

6.059

.016

2

92.348

3.944

.023

27.667

2

13.833

.591

.556

Error

2201.110

94

23.416

Total

127753.000

100

3496.750

99

Corrected Model

1295.640

a

5

Intercept

36885.436

1

GROUP

141.871

1

MASA_KERJA

184.696

GROUP * MASA_KERJA

Corrected Total

Mean Square

a. R Squared = ,371 (Adjusted R Squared = ,337)

13. Tabel Group Statistics untuk Tingkat Pendidikan

PENDIDIKAN
P-SCORE

N

Mean

Std. Deviation

Std. Error Mean

SARJANA

93

35.0968

5.94918

.61690

DIPLOMA

7

37.2857

5.90803

2.23302

14. Tabel Independent Samples Test untuk Tingkat Pendidikan

Levene's
Test for
Equality of
Variances

F
P-SCORE Equal
variances
assumed
Equal
variances
not
assumed

Sig.

.053 .818

t-test for Equality of Means

t
-.939

df

Sig. (2Mean
Std. Error
tailed) Difference Difference

95% Confidence
Interval of the
Difference
Lower

Upper

98

.350

-2.18894

2.33068 -6.81410

2.43622

-.945 6.948

.376

-2.18894

2.31667 -7.67529

3.29741

15. Tabel Histogram untuk Tingkat Pendidikan