Pengaruh Penerapan Kode Etik Dan Penggunaan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Audit Oleh Auditor BPK RI Perwakilan Provinsi Sumatera Utara
Lampiran 1. Permohonan Pengisian Kuesioner
Medan, …… Mei 2012
Perihal
:
Permohonan Pengisian Kuesioner
Kepada Yth.
Auditor BPK - RI
Perwakilan Provinsi Sumatera Utara
diTempat
Dengan hormat
Yang bertanda tangan dibawah ini
Nama
:
Tohirin
Mahasiswa
:
Sekolah Pascasarjana Program Studi Ilmu
Akuntansi Sekolah Pascasarjana Universitas
Sumatera Utara Medan
NIM
:
107017067/Akt
Pekerjaan
:
Auditor BPK RI Perwakilan Provinsi
Sumatera Utara
Dengan ini memohon kesediaan Bapak/Ibu Auditor BPK RI Perwakilan
Provinsi Sumatera Utara untuk mengisi kuesioner penelitian
sebagaimana terlampir dalam surat permohonan ini.
Universitas Sumatera Utara
Adapun kuesioner dalam permohonan ini, dimaksudkan semata – mata
untuk kepentingan penelitian saja, tidak dipublikasi, bukan merupakan
dasar penilaian, dan semua respon yang Bapak/Ibu berikan dijamin
kerahasiaannya.
Demikian permohonan ini disampakan, atas kesediaannya diucapkan
terima kasih.
Hormat saya
Pemohon,
Tohirin
DAFTAR PERTANYAAN PENGARUH PENERAPAN KODE ETIK DAN
PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK)
TERHADAP EFEKTIVITAS AUDIT OLEH AUDITOR BPK RI
PERWAKILAN PROVINSI SUMATERA UTARA
I.
IDENTITAS RESPONDEN
A. Nama Responden : __________________________
B. Jenis Kelamin
Lk
Pr
Universitas Sumatera Utara
C. Umur :
20 – 30 Tahun
31 – 40 Tahun
41 – 50 Tahun
51 – 60 Tahun
D. Pendidikan :
Sarjana Muda (D3)
Sarjana (S1)
Pasca Sarjana (S2)
E. Masa Kerja :
≤ 5 Tahun
6 – 10 Tahun
11 – 15 Tahun
16 – 20 Tahun
> 20 Tahun
F. Peran :
ATY
II.
ATS
KTY
KTS
PT/PJ
PETUNJUK PENGISIAN KUESIONER
1. Sebelum menjawab pertanyaan/pernyataan kuesioner dimohonkan kepada
responden untuk terlebih dahulu mengisi identitas sesuai dengan formulir isian
yang telah disediakan.
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2. Bacalah pernyataan dalam kuesioner ini secara teliti dan berikan tanda√)
( pada
salah satu alternatif jawaban yang menurut Bapak/Ibu sesuai keadaan yang
Bapak/Ibu alami.
3. Bapak/Ibu diberikan lima alternatif pilihan jawaban berskala 1 s.d. 5 dengan
ketentuan sebagai berikut:
STS
TS
KS
S
SS
:
:
:
:
:
Uraian
Sangat Tidak Setuju
Tidak Setuju
Kurang Setuju
Setuju
Sangat Setuju
Skala
1
2
3
4
5
4. Dimohonkan untuk tidak mencoba menganalisis pernyataan secara intensif, dan
jawablah sesuai dengan pengalaman/pendapat anda sendiri tanpa ada paksaan
dari pihak manapun (jujur), karena tidak ada jawaban yang salah atau benar.
5. Dimohonkan untuk tidak mendiskusikan pertanyaan/jawaban kepada orang lain.
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Lampiran 4. Hasil Uji Validitas Instrumen Kuesioner Penelitian
4.1. Hasil Uji Validitas Instrumen Kuesioner Efektivitas Audit (Y)
Correlations
Indikator1Y
Indikator1Y
Pearson Correlation
Indikator2Y
1
Indikator2Y
Indikator 3Y
Efektivitas Audit
.028
.000
30
30
30
30
*
1
.391
Sig. (2-tailed)
.023
30
*
30
30
30
*
1
.391
Sig. (2-tailed)
.028
.033
30
30
Sig. (2-tailed)
N
**
**
.756
.000
.401
.799
*
.033
Pearson Correlation
Pearson Correlation
**
.799
.023
.415
N
*
.401
Pearson Correlation
N
*
Efektivitas Audit
.415
Sig. (2-tailed)
N
Indikator 3Y
**
.756
**
.770
.000
30
30
**
1
.770
.000
.000
.000
30
30
30
30
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Universitas Sumatera Utara
4.2. Hasil Uji Validitas Instrumen Kuesioner Independensi (X1)
Correlations
Indikator1X1
Indikator1X1
Pearson Correlation
Indikator2X1
Indikator2X1
Pearson Correlation
Sig. (2-tailed)
N
Indikator3X1
.286
.318
.002
.125
.087
30
30
30
30
**
1
.196
.008
30
Pearson Correlation
.286
.196
1
.338
Sig. (2-tailed)
.125
.298
30
30
30
30
**
.338
1
.473
.068
Pearson Correlation
.318
Sig. (2-tailed)
.087
.008
.068
30
30
30
30
Pearson Correlation
.252
.399
.369
*
.294
Sig. (2-tailed)
.180
.029
.045
.114
30
30
30
30
**
.227
*
Pearson Correlation
.383
*
.171
Sig. (2-tailed)
.037
.366
.002
.227
30
30
30
30
.455
*
.325
.456
.003
.011
.080
.011
30
30
30
30
N
Indikator7X1
.298
30
N
Indikator6X1
.002
**
.473
30
N
Indikator5X1
.543
.543
30
N
Indikator4X1
Indikator4X1
**
1
Sig. (2-tailed)
N
Indikator3X1
Pearson Correlation
Sig. (2-tailed)
N
**
.528
.542
*
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Indikator8X1
**
Pearson Correlation
.508
Sig. (2-tailed)
N
Indikator9X1
N
Indikator10X1
N
Independensi
.329
30
30
30
30
.423
*
.286
.009
.020
.126
.000
30
30
30
30
**
.108
.274
.000
.000
.568
.143
30
30
30
30
.606
Sig. (2-tailed)
**
Pearson Correlation
.729
Sig. (2-tailed)
N
.185
.028
**
Pearson Correlation
*
.002
.468
Sig. (2-tailed)
.402
.004
**
Pearson Correlation
**
.551
.655
**
.731
**
.556
**
.604
**
.628
.000
.000
.001
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Indikator5X1
Indikator1X1
Indikator7X1
*
Indikator8X1
**
.528
**
Pearson Correlation
.252
.383
Sig. (2-tailed)
.180
.037
.003
.004
30
30
30
30
N
Indikator2X1
Indikator6X1
Pearson Correlation
.399
*
.171
.455
Sig. (2-tailed)
.029
.366
.011
.002
30
30
30
30
N
*
.508
**
.551
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Indikator3X1
**
.325
.402
.045
.002
.080
.028
30
30
30
30
Pearson Correlation
.294
.227
.456
*
.185
Sig. (2-tailed)
.114
.227
.011
.329
30
30
30
30
1
.318
.394
.087
.031
.003
30
30
30
30
Pearson Correlation
.318
1
.419
*
.199
Sig. (2-tailed)
.087
.021
.291
30
30
30
*
1
.382
.369
Sig. (2-tailed)
N
Indikator4X1
N
Indikator5X1
*
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Indikator6X1
N
Indikator7X1
Sig. (2-tailed)
.031
.021
30
30
30
30
**
.199
.382
*
1
.003
.291
.037
30
30
30
**
.322
.388
.394
.001
.082
.034
.031
30
30
30
30
**
.180
**
.339
.008
.341
.003
.067
30
30
30
30
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Independensi
*
.419
N
Indikator10X1
**
.518
.394
Sig. (2-tailed)
Indikator9X1
*
*
*
Pearson Correlation
N
Indikator8X1
30
.542
Pearson Correlation
.518
.572
.478
**
.684
**
.550
.037
*
.522
**
.731
30
*
**
.658
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Sig. (2-tailed)
N
.000
.002
.000
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Indikator9X1
Indikator1X1
Pearson Correlation
Sig. (2-tailed)
N
Indikator2X1
**
.729
.009
.000
.000
30
30
30
*
**
**
.020
.000
.000
30
30
30
Pearson Correlation
.286
.108
Sig. (2-tailed)
.126
.568
.001
30
30
30
**
.274
.000
.143
.000
30
30
30
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
.604
**
.572
.001
.655
.731
Sig. (2-tailed)
Sig. (2-tailed)
Indikator5X1
**
.606
.423
N
Indikator4X1
**
.468
Pearson Correlation
N
Indikator3X1
Independensi
Indikator10X1
**
.478
.008
**
.556
**
.628
**
.684
.000
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N
Indikator6X1
30
Pearson Correlation
.322
.180
Sig. (2-tailed)
.082
.341
.002
30
30
30
N
Indikator7X1
*
Sig. (2-tailed)
.034
.003
.000
30
30
30
.394
*
.339
Sig. (2-tailed)
.031
.067
.000
30
30
30
Pearson Correlation
1
N
Pearson Correlation
30
30
30
**
1
30
**
.742
Sig. (2-tailed)
N
**
.742
.000
**
.700
.000
.008
N
Pearson Correlation
**
.472
.658
.008
.472
Sig. (2-tailed)
Independensi
**
Pearson Correlation
Sig. (2-tailed)
Indikator10X1
**
.731
.388
N
Indikator9X1
**
.522
**
.550
Pearson Correlation
N
Indikator8X1
30
30
30
30
**
1
.700
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
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4.3. Hasil Uji Validitas Instrumen Kuesioner Integritas (X2)
Correlations
Indikator1X2
Indikator1X2
Pearson Correlation
Indikator2X2
Indikator2X2
Pearson Correlation
.207
.007
.000
.272
30
30
30
30
**
1
.397
*
.061
Sig. (2-tailed)
.030
.750
N
30
30
30
Indikator3X2
Pearson Correlation
*
1
.408
Sig. (2-tailed)
**
.611
.397
*
30
30
30
Pearson Correlation
.207
.061
.408
*
1
Sig. (2-tailed)
.272
.750
.025
30
30
30
30
-.010
.412
*
.133
.270
.959
.024
.484
.149
30
30
30
30
**
.337
**
.302
.000
.069
.009
.104
30
30
30
30
**
.112
.000
.556
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
N
Indikator7X2
30
30
Sig. (2-tailed)
Indikator6X2
.007
.611
.030
N
Indikator5X2
.482
.000
N
Indikator4X2
.482
**
Indikator4X2
**
1
Sig. (2-tailed)
N
Indikator3X2
Pearson Correlation
Sig. (2-tailed)
.602
**
.741
.000
**
.594
.001
.025
.471
.611
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N
Integritas
Pearson Correlation
30
**
.814
Sig. (2-tailed)
30
**
.704
30
**
.774
30
*
.463
.000
.000
.000
.010
30
30
30
30
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
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Correlations
Indikator5X2
Indikator1X2
Pearson Correlation
Sig. (2-tailed)
N
Indikator2X2
.000
.000
.000
30
30
30
30
Sig. (2-tailed)
.024
.069
.001
.000
30
30
30
30
.594
**
**
.774
.133
Sig. (2-tailed)
.484
.009
.000
.000
30
30
30
30
Pearson Correlation
.270
.302
.112
.463
Sig. (2-tailed)
.149
.104
.556
.010
30
30
30
30
1
.088
.142
.366
.645
.453
.047
30
30
30
30
Pearson Correlation
.088
1
Sig. (2-tailed)
.645
Pearson Correlation
30
30
30
**
1
.453
.007
30
30
*
**
.725
30
Sig. (2-tailed)
.366
*
.000
.142
Pearson Correlation
**
.483
*
.007
Pearson Correlation
N
.611
.704
Pearson Correlation
N
Integritas
**
.471
**
**
.337
N
Indikator7X2
**
.814
.959
Sig. (2-tailed)
Indikator6X2
**
.741
*
N
Indikator5X2
**
.602
.412
N
Indikator4X2
-.010
Integritas
Indikator7X2
Pearson Correlation
N
Indikator3X2
Indikator6X2
.483
**
.725
**
.817
.000
30
30
**
1
.817
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Sig. (2-tailed)
.047
.000
.000
30
30
30
N
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
4.4. Hasil Uji Validitas Instrumen Kuesioner Profesionalisme (X3)
Correlations
Indikator1X3
Indikator1X3
Pearson Correlation
Indikator2X3
1
.085
.084
.000
30
30
30
30
Pearson Correlation
.320
1
.337
Sig. (2-tailed)
.085
N
.068
.001
30
30
Pearson Correlation
.321
.337
1
.357
Sig. (2-tailed)
.084
.068
30
30
30
30
**
.357
1
.000
.001
.053
30
30
30
30
**
.081
Pearson Correlation
N
**
.609
.587
.053
Pearson Correlation
.381
*
.160
Sig. (2-tailed)
.038
.399
.005
.671
30
30
30
30
N
Profesionalisme
**
.587
30
Sig. (2-tailed)
Indikator5X3
.609
30
N
Indikator4X3
**
.321
N
Indikator3X3
Indikator4X3
.320
Sig. (2-tailed)
Indikator2X3
Indikator3X3
Pearson Correlation
Sig. (2-tailed)
N
**
.752
**
.687
.498
**
.716
**
.746
.000
.000
.000
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
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Correlations
Profesionalisme
Indikator5X3
Indikator1X3
Sig. (2-tailed)
.038
.000
30
30
.160
Sig. (2-tailed)
.399
.000
30
30
Pearson Correlation
Sig. (2-tailed)
N
Indikator4X3
**
.498
.005
.000
30
30
**
.746
.081
Sig. (2-tailed)
.671
.000
30
30
Pearson Correlation
1
N
Pearson Correlation
Sig. (2-tailed)
N
**
.605
.000
Sig. (2-tailed)
Profesionalisme
**
.716
Pearson Correlation
N
Indikator5X3
**
.687
Pearson Correlation
N
Indikator3X3
**
.752
.381
N
Indikator2X3
*
Pearson Correlation
30
30
**
1
.605
.000
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
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4.5. Hasil Uji Validitas Instrumen Kuesioner Computer Attitude (X4)
Correlations
Indikator1X4
Indikator1X4
Pearson Correlation
Indikator2X4
1
.010
30
30
30
Pearson Correlation
.345
1
Sig. (2-tailed)
.062
N
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
N
Compter Attitude
Pearson Correlation
Sig. (2-tailed)
N
**
.538
.002
30
Sig. (2-tailed)
Indikator4X4
.463
.062
N
Indikator3X4
**
.345
Sig. (2-tailed)
Indikator2X4
Indikator3X4
**
.463
30
30
**
1
.538
.010
.002
30
30
**
.307
.000
.099
.009
30
30
30
.702
**
30
**
.469
**
.819
**
.681
.805
.000
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
Correlations
Compter
Attitude
Indikator4X4
Indikator1X4
Pearson Correlation
**
.702
**
.819
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Sig. (2-tailed)
N
Indikator2X4
30
30
**
.681
.307
Sig. (2-tailed)
.099
.000
30
30
**
**
Pearson Correlation
.805
.469
Sig. (2-tailed)
N
Indikator4X4
.000
Pearson Correlation
N
Indikator3X4
.000
Pearson Correlation
.009
.000
30
30
**
.799
1
.000
Sig. (2-tailed)
N
Compter Attitude
Pearson Correlation
30
30
**
1
.799
Sig. (2-tailed)
.000
N
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
4.6. Hasil Uji Validitas Instrumen Kuesioner Computer Trainning (X5)
Correlations
Indikator5X1
Indikator5X1
Pearson Correlation
Indikator5X2
1
.343
.335
.064
.070
30
30
30
Pearson Correlation
.343
1
.452
Sig. (2-tailed)
.064
Sig. (2-tailed)
N
Indikator5X2
Indikator5X3
*
.012
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N
Indikator5X3
30
30
30
Pearson Correlation
.335
.452
*
1
Sig. (2-tailed)
.070
.012
30
30
30
Pearson Correlation
.281
.355
.335
Sig. (2-tailed)
.132
.054
.070
30
30
30
N
Indikator5X4
N
Computer Trainning
Pearson Correlation
Sig. (2-tailed)
N
**
**
.641
**
.776
.755
.000
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Computer
Trainning
Indikator5X4
Indikator5X1
.281
Sig. (2-tailed)
.132
.000
30
30
N
Indikator5X2
.355
Sig. (2-tailed)
.054
.000
30
30
**
.755
Pearson Correlation
.335
Sig. (2-tailed)
.070
.000
30
30
N
Indikator5X4
**
.776
Pearson Correlation
N
Indikator5X3
**
.641
Pearson Correlation
Pearson Correlation
1
**
.687
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.000
Sig. (2-tailed)
N
Computer Trainning
Pearson Correlation
30
30
**
1
.687
Sig. (2-tailed)
.000
N
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
Lampiran 5. Hasil Uji Reliabilitas Instrumen Kuesioner Penelitian
5.1. Hasil Uji Reliabilitas Instrumen Kuesioner Efektivitas Audit (Y)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
.667
N of Items
3
5.2. Hasil Uji Reliabilitas Instrumen Kuesioner Independensi (X1)
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Case Processing Summary
N
Cases
Valid
%
30
100.0
0
.0
30
100.0
a
Excluded
Total
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.866
10
5.3. Hasil Uji Reliabilitas Instrumen Kuesioner Integritas (X2)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
.806
N of Items
7
Universitas Sumatera Utara
5.4. Hasil Uji Reliabilitas Instrumen Kuesioner Profesionalisme (X3)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.742
5
5.5. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Attitude (X4)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Universitas Sumatera Utara
Reliability Statistics
Cronbach's
Alpha
.781
N of Items
4
Universitas Sumatera Utara
5.6. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Trainning (X5)
Case Processing Summary
N
Cases
Valid
%
30
100.0
0
.0
30
100.0
a
Excluded
Total
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
.683
N of Items
4
Universitas Sumatera Utara
Lampiran 7. Output SPSS Analisis Deskriptif Distribusi Frekuensi
7.1. Hasil Analisis Deskriptif Variabel Efektivitas Audit (Y)
Statistics
Indikator1Y
N
Valid
Indikator2Y
Indikator 3Y
72
72
72
0
0
0
Mean
3.6111
3.9861
3.8889
Std. Deviation
.92775
.86388
.77923
Minimum
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
Missing
Frequency Table
Indikator1Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Kurang Setuju
29
40.3
40.3
50.0
Setuju
21
29.2
29.2
79.2
Sangat Setuju
15
20.8
20.8
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator2Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
18
25.0
25.0
29.2
Setuju
28
38.9
38.9
68.1
Sangat Setuju
23
31.9
31.9
100.0
Total
72
100.0
100.0
Indikator 3Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
2
2.8
2.8
2.8
Kurang Setuju
20
27.8
27.8
30.6
Setuju
34
47.2
47.2
77.8
Sangat Setuju
16
22.2
22.2
100.0
Total
72
100.0
100.0
7.2. Hasil Analisis Deskriptif Variabel Independensi (X1)
Statistics
Indikator1X1
N
Valid
Missing
Mean
Indikator2X1
Indikator3X1
Indikator4X1
Indikator5X1
72
72
72
72
72
0
0
0
0
0
3.8056
3.8472
3.6389
3.9028
3.7222
Universitas Sumatera Utara
Std. Deviation
.91373
.86659
.84429
.93688
.85945
Minimum
2.00
2.00
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
5.00
5.00
Statistics
Indikator6X1
N
Valid
Indikator7X1
Indikator8X1
Indikator9X1
Indikator10X1
72
72
72
72
72
0
0
0
0
0
Mean
3.7639
3.9028
3.7500
3.8750
3.9583
Std. Deviation
.89589
.80770
.83497
.97775
.87914
Minimum
2.00
2.00
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Frequency Table
Indikator1X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
20
27.8
27.8
36.1
Setuju
28
38.9
38.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator2X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
21
29.2
29.2
34.7
Setuju
29
40.3
40.3
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator3X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
31
43.1
43.1
48.6
Setuju
24
33.3
33.3
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator4X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
27
37.5
37.5
69.4
Sangat Setuju
22
30.6
30.6
100.0
Universitas Sumatera Utara
Indikator4X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
27
37.5
37.5
69.4
Sangat Setuju
22
30.6
30.6
100.0
Total
72
100.0
100.0
Indikator5X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
5
6.9
6.9
6.9
Kurang Setuju
24
33.3
33.3
40.3
Setuju
29
40.3
40.3
80.6
Sangat Setuju
14
19.4
19.4
100.0
Total
72
100.0
100.0
Indikator6X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
27
37.5
37.5
43.1
Setuju
23
31.9
31.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator7X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
2
2.8
2.8
2.8
Kurang Setuju
21
29.2
29.2
31.9
Setuju
31
43.1
43.1
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator8X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
5
6.9
6.9
6.9
Kurang Setuju
21
29.2
29.2
36.1
Setuju
33
45.8
45.8
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator9X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
27
37.5
37.5
43.1
Setuju
15
20.8
20.8
63.9
Sangat Setuju
26
36.1
36.1
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator10X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
20
27.8
27.8
31.9
Setuju
26
36.1
36.1
68.1
Sangat Setuju
23
31.9
31.9
100.0
Total
72
100.0
100.0
7.3. Hasil Analisis Deskriptif Variabel Integritas (X2)
Statistics
Indikator1X2
N
Valid
Indikator2X2
Indikator3X2
Indikator4X2
Indikator5X2
72
72
72
72
72
0
0
0
0
0
3.7917
3.6944
3.8889
3.8472
3.9306
1.09978
1.06993
.92775
.85018
.73784
Minimum
2.00
2.00
2.00
2.00
3.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Statistics
Universitas Sumatera Utara
Indikator6X2
N
Valid
Indikator7X2
72
72
0
0
3.7639
3.7361
1.02769
1.10049
Minimum
2.00
2.00
Maximum
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
16
22.2
22.2
38.9
Setuju
19
26.4
26.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator2X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
19
26.4
26.4
43.1
Universitas Sumatera Utara
Setuju
20
27.8
27.8
70.8
Sangat Setuju
21
29.2
29.2
100.0
Total
72
100.0
100.0
Indikator3X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
28
38.9
38.9
70.8
Sangat Setuju
21
29.2
29.2
100.0
Total
72
100.0
100.0
Indikator4X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
23
31.9
31.9
36.1
Setuju
28
38.9
38.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator5X2
Universitas Sumatera Utara
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Kurang Setuju
22
30.6
30.6
30.6
Setuju
33
45.8
45.8
76.4
Sangat Setuju
17
23.6
23.6
100.0
Total
72
100.0
100.0
Indikator6X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
9
12.5
12.5
12.5
Kurang Setuju
21
29.2
29.2
41.7
Setuju
20
27.8
27.8
69.4
Sangat Setuju
22
30.6
30.6
100.0
Total
72
100.0
100.0
Indikator7X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
19
26.4
26.4
43.1
Setuju
17
23.6
23.6
66.7
Sangat Setuju
24
33.3
33.3
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
7.4. Hasil Analisis Deskriptif Variabel Profesionalisme (X3)
Statistics
Indikator1X3
N
Valid
Indikator2X3
Indikator3X3
Indikator4X3
Indikator5X3
72
72
72
72
72
0
0
0
0
0
3.5417
3.6667
3.6250
3.6528
3.5972
1.36286
1.35314
1.34727
1.32325
1.46950
Minimum
1.00
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
10
13.9
13.9
13.9
Tidak Setuju
7
9.7
9.7
23.6
Kurang Setuju
9
12.5
12.5
36.1
Setuju
26
36.1
36.1
72.2
Sangat Setuju
20
27.8
27.8
100.0
Universitas Sumatera Utara
Indikator1X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
10
13.9
13.9
13.9
Tidak Setuju
7
9.7
9.7
23.6
Kurang Setuju
9
12.5
12.5
36.1
Setuju
26
36.1
36.1
72.2
Sangat Setuju
20
27.8
27.8
100.0
Total
72
100.0
100.0
Indikator2X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Tidak Setuju
11
15.3
15.3
23.6
Kurang Setuju
12
16.7
16.7
40.3
Setuju
15
20.8
20.8
61.1
Sangat Setuju
28
38.9
38.9
100.0
Total
72
100.0
100.0
Indikator3X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
8
11.1
11.1
11.1
Tidak Setuju
8
11.1
11.1
22.2
11
15.3
15.3
37.5
Kurang Setuju
Universitas Sumatera Utara
Setuju
21
29.2
29.2
66.7
Sangat Setuju
24
33.3
33.3
100.0
Total
72
100.0
100.0
Indikator4X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
7
9.7
9.7
9.7
Tidak Setuju
8
11.1
11.1
20.8
Kurang Setuju
13
18.1
18.1
38.9
Setuju
19
26.4
26.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator5X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
12
16.7
16.7
16.7
5
6.9
6.9
23.6
Kurang Setuju
10
13.9
13.9
37.5
Setuju
18
25.0
25.0
62.5
Sangat Setuju
27
37.5
37.5
100.0
Total
72
100.0
100.0
Tidak Setuju
7.5. Hasil Analisis Deskriptif Variabel Computer Attitude (X4)
Universitas Sumatera Utara
Statistics
Indikator1X4
N
Valid
Indikator2X4
Indikator3X4
Indikator4X4
72
72
72
72
0
0
0
0
3.3611
3.3750
3.5139
3.2917
1.35632
1.21537
1.38394
1.22690
Minimum
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Tidak Setuju
17
23.6
23.6
33.3
Kurang Setuju
10
13.9
13.9
47.2
Setuju
19
26.4
26.4
73.6
Sangat Setuju
19
26.4
26.4
100.0
Total
72
100.0
100.0
Indikator2X4
Frequency
Valid
Sangat Tidak Setuju
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
13
18.1
18.1
26.4
Universitas Sumatera Utara
Kurang Setuju
14
19.4
19.4
45.8
Setuju
26
36.1
36.1
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator3X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Tidak Setuju
13
18.1
18.1
27.8
Kurang Setuju
13
18.1
18.1
45.8
Setuju
14
19.4
19.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator4X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Tidak Setuju
20
27.8
27.8
33.3
Kurang Setuju
13
18.1
18.1
51.4
Setuju
21
29.2
29.2
80.6
Sangat Setuju
14
19.4
19.4
100.0
Total
72
100.0
100.0
7.6. Hasil Analisis Deskriptif Variabel Computer Trainning (X5)
Universitas Sumatera Utara
Statistics
Indikator5X1
N
Valid
Indikator5X2
Indikator5X3
Indikator5X4
72
72
72
72
0
0
0
0
2.6389
2.7639
2.8194
2.6667
1.37693
1.46790
1.54123
1.42414
Minimum
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Indikator5X1
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
22
30.6
30.6
30.6
Tidak Setuju
13
18.1
18.1
48.6
Kurang Setuju
12
16.7
16.7
65.3
Setuju
19
26.4
26.4
91.7
6
8.3
8.3
100.0
72
100.0
100.0
Sangat Setuju
Total
Indikator5X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
19
26.4
26.4
26.4
Tidak Setuju
17
23.6
23.6
50.0
Universitas Sumatera Utara
Kurang Setuju
11
15.3
15.3
65.3
Setuju
12
16.7
16.7
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator5X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
21
29.2
29.2
29.2
Tidak Setuju
13
18.1
18.1
47.2
Kurang Setuju
12
16.7
16.7
63.9
Setuju
10
13.9
13.9
77.8
Sangat Setuju
16
22.2
22.2
100.0
Total
72
100.0
100.0
Indikator5X4
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
20
27.8
27.8
27.8
Tidak Setuju
19
26.4
26.4
54.2
7
9.7
9.7
63.9
17
23.6
23.6
87.5
9
12.5
12.5
100.0
72
100.0
100.0
Kurang Setuju
Setuju
Sangat Setuju
Total
Universitas Sumatera Utara
Lampiran 10. Hasil Uji Kolmogrov – Smirnov
One-Sample Kolmogorov-Smirnov Test
AbsUt
N
a,,b
Normal Parameters
72
Mean
.3362
Std. Deviation
Most Extreme Differences
.26194
Absolute
.139
Positive
.139
Negative
-.103
Kolmogorov-Smirnov Z
1.182
Asymp. Sig. (2-tailed)
.122
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 11. Hasil Uji Glejser
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Computer
Trainning ,
Independensi ,
Profesionalisme ,
Computer
Attitude ,
a
Integritas
Method
. Enter
a. All requested variables entered.
Universitas Sumatera Utara
a
Coefficients
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
.256
.257
-.007
.008
Integritas
.005
Profesionalisme
Standardized
Coefficients
Beta
t
Sig.
.994
.324
-.141
-.935
.353
.008
.088
.579
.565
.002
.005
.048
.391
.697
Computer Attitude
.012
.007
.213
1.746
.085
Computer Trainning
.003
.006
.057
.473
.637
Independensi
a. Dependent Variable: AbsUt
Lampiran 12. Hasil Analisis Regresi Linier Berganda
Variables Entered/Removed
Model
1
Variables Entered
Computer Trainning , Independensi ,
Profesionalisme , Computer Attitude ,
a
Integritas
Variables
Removed
Method
. Enter
a. All requested variables entered.
Universitas Sumatera Utara
b
Model Summary
Model
R
R Square
a
1
.973
Adjusted R Square
.946
Std. Error of the Estimate
.942
.44400
a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer
Attitude , Integritas
b. Dependent Variable: Efektivitas Audit
b
Model Summary
Change Statistics
Model
R Square
Change
1
F Change
.946
df1
df2
230.165
5
Sig. F Change
66
.000
b. Dependent Variable: Efektivitas Audit
b
ANOVA
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
226.864
5
45.373
13.011
66
.197
239.875
71
F
230.165
Sig.
a
.000
a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer
Attitude , Integritas
b. Dependent Variable: Efektivitas Audit
a
Coefficients
Model
Unstandardized Coefficients
Standardized
Coefficients
Universitas Sumatera Utara
B
1
(Constant)
Std. Error
Beta
-2.581
.434
Independensi
.321
.013
Integritas
.029
Profesionalisme
t
Sig.
-5.945
.000
.897
24.777
.000
.014
.077
2.125
.037
.020
.009
.066
2.246
.028
Computer Attitude
.028
.012
.071
2.425
.018
Computer Trainning
.026
.010
.075
2.585
.012
a. Dependent Variable: Efektivitas Audit
a
Coefficients
95.0% Confidence Interval for B
Model
1
Lower Bound
(Constant)
Upper Bound
Correlations
Zero-order
Partial
Part
-3.447
-1.714
Independensi
.295
.347
.961
.950
.710
Integritas
.002
.056
.635
.253
.061
Profesionalisme
.002
.037
.165
.266
.064
Computer Attitude
.005
.051
.247
.286
.070
Computer Trainning
.006
.046
.077
.303
.074
a. Dependent Variable: Efektivitas Audit
Universitas Sumatera Utara
a
Coefficients
Collinearity Statistics
Model
1
Tolerance
VIF
Independensi
.627
1.595
Integritas
.621
1.609
Profesionalisme
.948
1.055
Computer Attitude
.953
1.049
Computer Trainning
.984
1.017
a. Dependent Variable: Efektivitas Audit
Universitas Sumatera Utara
Medan, …… Mei 2012
Perihal
:
Permohonan Pengisian Kuesioner
Kepada Yth.
Auditor BPK - RI
Perwakilan Provinsi Sumatera Utara
diTempat
Dengan hormat
Yang bertanda tangan dibawah ini
Nama
:
Tohirin
Mahasiswa
:
Sekolah Pascasarjana Program Studi Ilmu
Akuntansi Sekolah Pascasarjana Universitas
Sumatera Utara Medan
NIM
:
107017067/Akt
Pekerjaan
:
Auditor BPK RI Perwakilan Provinsi
Sumatera Utara
Dengan ini memohon kesediaan Bapak/Ibu Auditor BPK RI Perwakilan
Provinsi Sumatera Utara untuk mengisi kuesioner penelitian
sebagaimana terlampir dalam surat permohonan ini.
Universitas Sumatera Utara
Adapun kuesioner dalam permohonan ini, dimaksudkan semata – mata
untuk kepentingan penelitian saja, tidak dipublikasi, bukan merupakan
dasar penilaian, dan semua respon yang Bapak/Ibu berikan dijamin
kerahasiaannya.
Demikian permohonan ini disampakan, atas kesediaannya diucapkan
terima kasih.
Hormat saya
Pemohon,
Tohirin
DAFTAR PERTANYAAN PENGARUH PENERAPAN KODE ETIK DAN
PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK)
TERHADAP EFEKTIVITAS AUDIT OLEH AUDITOR BPK RI
PERWAKILAN PROVINSI SUMATERA UTARA
I.
IDENTITAS RESPONDEN
A. Nama Responden : __________________________
B. Jenis Kelamin
Lk
Pr
Universitas Sumatera Utara
C. Umur :
20 – 30 Tahun
31 – 40 Tahun
41 – 50 Tahun
51 – 60 Tahun
D. Pendidikan :
Sarjana Muda (D3)
Sarjana (S1)
Pasca Sarjana (S2)
E. Masa Kerja :
≤ 5 Tahun
6 – 10 Tahun
11 – 15 Tahun
16 – 20 Tahun
> 20 Tahun
F. Peran :
ATY
II.
ATS
KTY
KTS
PT/PJ
PETUNJUK PENGISIAN KUESIONER
1. Sebelum menjawab pertanyaan/pernyataan kuesioner dimohonkan kepada
responden untuk terlebih dahulu mengisi identitas sesuai dengan formulir isian
yang telah disediakan.
Universitas Sumatera Utara
2. Bacalah pernyataan dalam kuesioner ini secara teliti dan berikan tanda√)
( pada
salah satu alternatif jawaban yang menurut Bapak/Ibu sesuai keadaan yang
Bapak/Ibu alami.
3. Bapak/Ibu diberikan lima alternatif pilihan jawaban berskala 1 s.d. 5 dengan
ketentuan sebagai berikut:
STS
TS
KS
S
SS
:
:
:
:
:
Uraian
Sangat Tidak Setuju
Tidak Setuju
Kurang Setuju
Setuju
Sangat Setuju
Skala
1
2
3
4
5
4. Dimohonkan untuk tidak mencoba menganalisis pernyataan secara intensif, dan
jawablah sesuai dengan pengalaman/pendapat anda sendiri tanpa ada paksaan
dari pihak manapun (jujur), karena tidak ada jawaban yang salah atau benar.
5. Dimohonkan untuk tidak mendiskusikan pertanyaan/jawaban kepada orang lain.
Universitas Sumatera Utara
Lampiran 4. Hasil Uji Validitas Instrumen Kuesioner Penelitian
4.1. Hasil Uji Validitas Instrumen Kuesioner Efektivitas Audit (Y)
Correlations
Indikator1Y
Indikator1Y
Pearson Correlation
Indikator2Y
1
Indikator2Y
Indikator 3Y
Efektivitas Audit
.028
.000
30
30
30
30
*
1
.391
Sig. (2-tailed)
.023
30
*
30
30
30
*
1
.391
Sig. (2-tailed)
.028
.033
30
30
Sig. (2-tailed)
N
**
**
.756
.000
.401
.799
*
.033
Pearson Correlation
Pearson Correlation
**
.799
.023
.415
N
*
.401
Pearson Correlation
N
*
Efektivitas Audit
.415
Sig. (2-tailed)
N
Indikator 3Y
**
.756
**
.770
.000
30
30
**
1
.770
.000
.000
.000
30
30
30
30
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Universitas Sumatera Utara
4.2. Hasil Uji Validitas Instrumen Kuesioner Independensi (X1)
Correlations
Indikator1X1
Indikator1X1
Pearson Correlation
Indikator2X1
Indikator2X1
Pearson Correlation
Sig. (2-tailed)
N
Indikator3X1
.286
.318
.002
.125
.087
30
30
30
30
**
1
.196
.008
30
Pearson Correlation
.286
.196
1
.338
Sig. (2-tailed)
.125
.298
30
30
30
30
**
.338
1
.473
.068
Pearson Correlation
.318
Sig. (2-tailed)
.087
.008
.068
30
30
30
30
Pearson Correlation
.252
.399
.369
*
.294
Sig. (2-tailed)
.180
.029
.045
.114
30
30
30
30
**
.227
*
Pearson Correlation
.383
*
.171
Sig. (2-tailed)
.037
.366
.002
.227
30
30
30
30
.455
*
.325
.456
.003
.011
.080
.011
30
30
30
30
N
Indikator7X1
.298
30
N
Indikator6X1
.002
**
.473
30
N
Indikator5X1
.543
.543
30
N
Indikator4X1
Indikator4X1
**
1
Sig. (2-tailed)
N
Indikator3X1
Pearson Correlation
Sig. (2-tailed)
N
**
.528
.542
*
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Indikator8X1
**
Pearson Correlation
.508
Sig. (2-tailed)
N
Indikator9X1
N
Indikator10X1
N
Independensi
.329
30
30
30
30
.423
*
.286
.009
.020
.126
.000
30
30
30
30
**
.108
.274
.000
.000
.568
.143
30
30
30
30
.606
Sig. (2-tailed)
**
Pearson Correlation
.729
Sig. (2-tailed)
N
.185
.028
**
Pearson Correlation
*
.002
.468
Sig. (2-tailed)
.402
.004
**
Pearson Correlation
**
.551
.655
**
.731
**
.556
**
.604
**
.628
.000
.000
.001
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Indikator5X1
Indikator1X1
Indikator7X1
*
Indikator8X1
**
.528
**
Pearson Correlation
.252
.383
Sig. (2-tailed)
.180
.037
.003
.004
30
30
30
30
N
Indikator2X1
Indikator6X1
Pearson Correlation
.399
*
.171
.455
Sig. (2-tailed)
.029
.366
.011
.002
30
30
30
30
N
*
.508
**
.551
Universitas Sumatera Utara
Indikator3X1
**
.325
.402
.045
.002
.080
.028
30
30
30
30
Pearson Correlation
.294
.227
.456
*
.185
Sig. (2-tailed)
.114
.227
.011
.329
30
30
30
30
1
.318
.394
.087
.031
.003
30
30
30
30
Pearson Correlation
.318
1
.419
*
.199
Sig. (2-tailed)
.087
.021
.291
30
30
30
*
1
.382
.369
Sig. (2-tailed)
N
Indikator4X1
N
Indikator5X1
*
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Indikator6X1
N
Indikator7X1
Sig. (2-tailed)
.031
.021
30
30
30
30
**
.199
.382
*
1
.003
.291
.037
30
30
30
**
.322
.388
.394
.001
.082
.034
.031
30
30
30
30
**
.180
**
.339
.008
.341
.003
.067
30
30
30
30
Pearson Correlation
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Independensi
*
.419
N
Indikator10X1
**
.518
.394
Sig. (2-tailed)
Indikator9X1
*
*
*
Pearson Correlation
N
Indikator8X1
30
.542
Pearson Correlation
.518
.572
.478
**
.684
**
.550
.037
*
.522
**
.731
30
*
**
.658
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Sig. (2-tailed)
N
.000
.002
.000
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Indikator9X1
Indikator1X1
Pearson Correlation
Sig. (2-tailed)
N
Indikator2X1
**
.729
.009
.000
.000
30
30
30
*
**
**
.020
.000
.000
30
30
30
Pearson Correlation
.286
.108
Sig. (2-tailed)
.126
.568
.001
30
30
30
**
.274
.000
.143
.000
30
30
30
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
.604
**
.572
.001
.655
.731
Sig. (2-tailed)
Sig. (2-tailed)
Indikator5X1
**
.606
.423
N
Indikator4X1
**
.468
Pearson Correlation
N
Indikator3X1
Independensi
Indikator10X1
**
.478
.008
**
.556
**
.628
**
.684
.000
Universitas Sumatera Utara
N
Indikator6X1
30
Pearson Correlation
.322
.180
Sig. (2-tailed)
.082
.341
.002
30
30
30
N
Indikator7X1
*
Sig. (2-tailed)
.034
.003
.000
30
30
30
.394
*
.339
Sig. (2-tailed)
.031
.067
.000
30
30
30
Pearson Correlation
1
N
Pearson Correlation
30
30
30
**
1
30
**
.742
Sig. (2-tailed)
N
**
.742
.000
**
.700
.000
.008
N
Pearson Correlation
**
.472
.658
.008
.472
Sig. (2-tailed)
Independensi
**
Pearson Correlation
Sig. (2-tailed)
Indikator10X1
**
.731
.388
N
Indikator9X1
**
.522
**
.550
Pearson Correlation
N
Indikator8X1
30
30
30
30
**
1
.700
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
4.3. Hasil Uji Validitas Instrumen Kuesioner Integritas (X2)
Correlations
Indikator1X2
Indikator1X2
Pearson Correlation
Indikator2X2
Indikator2X2
Pearson Correlation
.207
.007
.000
.272
30
30
30
30
**
1
.397
*
.061
Sig. (2-tailed)
.030
.750
N
30
30
30
Indikator3X2
Pearson Correlation
*
1
.408
Sig. (2-tailed)
**
.611
.397
*
30
30
30
Pearson Correlation
.207
.061
.408
*
1
Sig. (2-tailed)
.272
.750
.025
30
30
30
30
-.010
.412
*
.133
.270
.959
.024
.484
.149
30
30
30
30
**
.337
**
.302
.000
.069
.009
.104
30
30
30
30
**
.112
.000
.556
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
N
Indikator7X2
30
30
Sig. (2-tailed)
Indikator6X2
.007
.611
.030
N
Indikator5X2
.482
.000
N
Indikator4X2
.482
**
Indikator4X2
**
1
Sig. (2-tailed)
N
Indikator3X2
Pearson Correlation
Sig. (2-tailed)
.602
**
.741
.000
**
.594
.001
.025
.471
.611
Universitas Sumatera Utara
N
Integritas
Pearson Correlation
30
**
.814
Sig. (2-tailed)
30
**
.704
30
**
.774
30
*
.463
.000
.000
.000
.010
30
30
30
30
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
Correlations
Indikator5X2
Indikator1X2
Pearson Correlation
Sig. (2-tailed)
N
Indikator2X2
.000
.000
.000
30
30
30
30
Sig. (2-tailed)
.024
.069
.001
.000
30
30
30
30
.594
**
**
.774
.133
Sig. (2-tailed)
.484
.009
.000
.000
30
30
30
30
Pearson Correlation
.270
.302
.112
.463
Sig. (2-tailed)
.149
.104
.556
.010
30
30
30
30
1
.088
.142
.366
.645
.453
.047
30
30
30
30
Pearson Correlation
.088
1
Sig. (2-tailed)
.645
Pearson Correlation
30
30
30
**
1
.453
.007
30
30
*
**
.725
30
Sig. (2-tailed)
.366
*
.000
.142
Pearson Correlation
**
.483
*
.007
Pearson Correlation
N
.611
.704
Pearson Correlation
N
Integritas
**
.471
**
**
.337
N
Indikator7X2
**
.814
.959
Sig. (2-tailed)
Indikator6X2
**
.741
*
N
Indikator5X2
**
.602
.412
N
Indikator4X2
-.010
Integritas
Indikator7X2
Pearson Correlation
N
Indikator3X2
Indikator6X2
.483
**
.725
**
.817
.000
30
30
**
1
.817
Universitas Sumatera Utara
Sig. (2-tailed)
.047
.000
.000
30
30
30
N
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
4.4. Hasil Uji Validitas Instrumen Kuesioner Profesionalisme (X3)
Correlations
Indikator1X3
Indikator1X3
Pearson Correlation
Indikator2X3
1
.085
.084
.000
30
30
30
30
Pearson Correlation
.320
1
.337
Sig. (2-tailed)
.085
N
.068
.001
30
30
Pearson Correlation
.321
.337
1
.357
Sig. (2-tailed)
.084
.068
30
30
30
30
**
.357
1
.000
.001
.053
30
30
30
30
**
.081
Pearson Correlation
N
**
.609
.587
.053
Pearson Correlation
.381
*
.160
Sig. (2-tailed)
.038
.399
.005
.671
30
30
30
30
N
Profesionalisme
**
.587
30
Sig. (2-tailed)
Indikator5X3
.609
30
N
Indikator4X3
**
.321
N
Indikator3X3
Indikator4X3
.320
Sig. (2-tailed)
Indikator2X3
Indikator3X3
Pearson Correlation
Sig. (2-tailed)
N
**
.752
**
.687
.498
**
.716
**
.746
.000
.000
.000
.000
30
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
Correlations
Profesionalisme
Indikator5X3
Indikator1X3
Sig. (2-tailed)
.038
.000
30
30
.160
Sig. (2-tailed)
.399
.000
30
30
Pearson Correlation
Sig. (2-tailed)
N
Indikator4X3
**
.498
.005
.000
30
30
**
.746
.081
Sig. (2-tailed)
.671
.000
30
30
Pearson Correlation
1
N
Pearson Correlation
Sig. (2-tailed)
N
**
.605
.000
Sig. (2-tailed)
Profesionalisme
**
.716
Pearson Correlation
N
Indikator5X3
**
.687
Pearson Correlation
N
Indikator3X3
**
.752
.381
N
Indikator2X3
*
Pearson Correlation
30
30
**
1
.605
.000
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Universitas Sumatera Utara
4.5. Hasil Uji Validitas Instrumen Kuesioner Computer Attitude (X4)
Correlations
Indikator1X4
Indikator1X4
Pearson Correlation
Indikator2X4
1
.010
30
30
30
Pearson Correlation
.345
1
Sig. (2-tailed)
.062
N
Pearson Correlation
N
Pearson Correlation
Sig. (2-tailed)
N
Compter Attitude
Pearson Correlation
Sig. (2-tailed)
N
**
.538
.002
30
Sig. (2-tailed)
Indikator4X4
.463
.062
N
Indikator3X4
**
.345
Sig. (2-tailed)
Indikator2X4
Indikator3X4
**
.463
30
30
**
1
.538
.010
.002
30
30
**
.307
.000
.099
.009
30
30
30
.702
**
30
**
.469
**
.819
**
.681
.805
.000
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
Correlations
Compter
Attitude
Indikator4X4
Indikator1X4
Pearson Correlation
**
.702
**
.819
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Sig. (2-tailed)
N
Indikator2X4
30
30
**
.681
.307
Sig. (2-tailed)
.099
.000
30
30
**
**
Pearson Correlation
.805
.469
Sig. (2-tailed)
N
Indikator4X4
.000
Pearson Correlation
N
Indikator3X4
.000
Pearson Correlation
.009
.000
30
30
**
.799
1
.000
Sig. (2-tailed)
N
Compter Attitude
Pearson Correlation
30
30
**
1
.799
Sig. (2-tailed)
.000
N
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
4.6. Hasil Uji Validitas Instrumen Kuesioner Computer Trainning (X5)
Correlations
Indikator5X1
Indikator5X1
Pearson Correlation
Indikator5X2
1
.343
.335
.064
.070
30
30
30
Pearson Correlation
.343
1
.452
Sig. (2-tailed)
.064
Sig. (2-tailed)
N
Indikator5X2
Indikator5X3
*
.012
Universitas Sumatera Utara
N
Indikator5X3
30
30
30
Pearson Correlation
.335
.452
*
1
Sig. (2-tailed)
.070
.012
30
30
30
Pearson Correlation
.281
.355
.335
Sig. (2-tailed)
.132
.054
.070
30
30
30
N
Indikator5X4
N
Computer Trainning
Pearson Correlation
Sig. (2-tailed)
N
**
**
.641
**
.776
.755
.000
.000
.000
30
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Correlations
Computer
Trainning
Indikator5X4
Indikator5X1
.281
Sig. (2-tailed)
.132
.000
30
30
N
Indikator5X2
.355
Sig. (2-tailed)
.054
.000
30
30
**
.755
Pearson Correlation
.335
Sig. (2-tailed)
.070
.000
30
30
N
Indikator5X4
**
.776
Pearson Correlation
N
Indikator5X3
**
.641
Pearson Correlation
Pearson Correlation
1
**
.687
Universitas Sumatera Utara
.000
Sig. (2-tailed)
N
Computer Trainning
Pearson Correlation
30
30
**
1
.687
Sig. (2-tailed)
.000
N
30
30
**. Correlation is significant at the 0.01 level (2-tailed).
Lampiran 5. Hasil Uji Reliabilitas Instrumen Kuesioner Penelitian
5.1. Hasil Uji Reliabilitas Instrumen Kuesioner Efektivitas Audit (Y)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
.667
N of Items
3
5.2. Hasil Uji Reliabilitas Instrumen Kuesioner Independensi (X1)
Universitas Sumatera Utara
Case Processing Summary
N
Cases
Valid
%
30
100.0
0
.0
30
100.0
a
Excluded
Total
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.866
10
5.3. Hasil Uji Reliabilitas Instrumen Kuesioner Integritas (X2)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
.806
N of Items
7
Universitas Sumatera Utara
5.4. Hasil Uji Reliabilitas Instrumen Kuesioner Profesionalisme (X3)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.742
5
5.5. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Attitude (X4)
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
30
100.0
0
.0
30
100.0
a. Listwise deletion based on all variables in the procedure.
Universitas Sumatera Utara
Reliability Statistics
Cronbach's
Alpha
.781
N of Items
4
Universitas Sumatera Utara
5.6. Hasil Uji Reliabilitas Instrumen Kuesioner Computer Trainning (X5)
Case Processing Summary
N
Cases
Valid
%
30
100.0
0
.0
30
100.0
a
Excluded
Total
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
.683
N of Items
4
Universitas Sumatera Utara
Lampiran 7. Output SPSS Analisis Deskriptif Distribusi Frekuensi
7.1. Hasil Analisis Deskriptif Variabel Efektivitas Audit (Y)
Statistics
Indikator1Y
N
Valid
Indikator2Y
Indikator 3Y
72
72
72
0
0
0
Mean
3.6111
3.9861
3.8889
Std. Deviation
.92775
.86388
.77923
Minimum
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
Missing
Frequency Table
Indikator1Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Kurang Setuju
29
40.3
40.3
50.0
Setuju
21
29.2
29.2
79.2
Sangat Setuju
15
20.8
20.8
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator2Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
18
25.0
25.0
29.2
Setuju
28
38.9
38.9
68.1
Sangat Setuju
23
31.9
31.9
100.0
Total
72
100.0
100.0
Indikator 3Y
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
2
2.8
2.8
2.8
Kurang Setuju
20
27.8
27.8
30.6
Setuju
34
47.2
47.2
77.8
Sangat Setuju
16
22.2
22.2
100.0
Total
72
100.0
100.0
7.2. Hasil Analisis Deskriptif Variabel Independensi (X1)
Statistics
Indikator1X1
N
Valid
Missing
Mean
Indikator2X1
Indikator3X1
Indikator4X1
Indikator5X1
72
72
72
72
72
0
0
0
0
0
3.8056
3.8472
3.6389
3.9028
3.7222
Universitas Sumatera Utara
Std. Deviation
.91373
.86659
.84429
.93688
.85945
Minimum
2.00
2.00
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
5.00
5.00
Statistics
Indikator6X1
N
Valid
Indikator7X1
Indikator8X1
Indikator9X1
Indikator10X1
72
72
72
72
72
0
0
0
0
0
Mean
3.7639
3.9028
3.7500
3.8750
3.9583
Std. Deviation
.89589
.80770
.83497
.97775
.87914
Minimum
2.00
2.00
2.00
2.00
2.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Frequency Table
Indikator1X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
20
27.8
27.8
36.1
Setuju
28
38.9
38.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator2X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
21
29.2
29.2
34.7
Setuju
29
40.3
40.3
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator3X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
31
43.1
43.1
48.6
Setuju
24
33.3
33.3
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator4X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
27
37.5
37.5
69.4
Sangat Setuju
22
30.6
30.6
100.0
Universitas Sumatera Utara
Indikator4X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
27
37.5
37.5
69.4
Sangat Setuju
22
30.6
30.6
100.0
Total
72
100.0
100.0
Indikator5X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
5
6.9
6.9
6.9
Kurang Setuju
24
33.3
33.3
40.3
Setuju
29
40.3
40.3
80.6
Sangat Setuju
14
19.4
19.4
100.0
Total
72
100.0
100.0
Indikator6X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
27
37.5
37.5
43.1
Setuju
23
31.9
31.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator7X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
2
2.8
2.8
2.8
Kurang Setuju
21
29.2
29.2
31.9
Setuju
31
43.1
43.1
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator8X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
5
6.9
6.9
6.9
Kurang Setuju
21
29.2
29.2
36.1
Setuju
33
45.8
45.8
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator9X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Kurang Setuju
27
37.5
37.5
43.1
Setuju
15
20.8
20.8
63.9
Sangat Setuju
26
36.1
36.1
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
Indikator10X1
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
20
27.8
27.8
31.9
Setuju
26
36.1
36.1
68.1
Sangat Setuju
23
31.9
31.9
100.0
Total
72
100.0
100.0
7.3. Hasil Analisis Deskriptif Variabel Integritas (X2)
Statistics
Indikator1X2
N
Valid
Indikator2X2
Indikator3X2
Indikator4X2
Indikator5X2
72
72
72
72
72
0
0
0
0
0
3.7917
3.6944
3.8889
3.8472
3.9306
1.09978
1.06993
.92775
.85018
.73784
Minimum
2.00
2.00
2.00
2.00
3.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Statistics
Universitas Sumatera Utara
Indikator6X2
N
Valid
Indikator7X2
72
72
0
0
3.7639
3.7361
1.02769
1.10049
Minimum
2.00
2.00
Maximum
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
16
22.2
22.2
38.9
Setuju
19
26.4
26.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator2X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
19
26.4
26.4
43.1
Universitas Sumatera Utara
Setuju
20
27.8
27.8
70.8
Sangat Setuju
21
29.2
29.2
100.0
Total
72
100.0
100.0
Indikator3X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Kurang Setuju
17
23.6
23.6
31.9
Setuju
28
38.9
38.9
70.8
Sangat Setuju
21
29.2
29.2
100.0
Total
72
100.0
100.0
Indikator4X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
3
4.2
4.2
4.2
Kurang Setuju
23
31.9
31.9
36.1
Setuju
28
38.9
38.9
75.0
Sangat Setuju
18
25.0
25.0
100.0
Total
72
100.0
100.0
Indikator5X2
Universitas Sumatera Utara
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Kurang Setuju
22
30.6
30.6
30.6
Setuju
33
45.8
45.8
76.4
Sangat Setuju
17
23.6
23.6
100.0
Total
72
100.0
100.0
Indikator6X2
Frequency
Valid
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
9
12.5
12.5
12.5
Kurang Setuju
21
29.2
29.2
41.7
Setuju
20
27.8
27.8
69.4
Sangat Setuju
22
30.6
30.6
100.0
Total
72
100.0
100.0
Indikator7X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Tidak Setuju
12
16.7
16.7
16.7
Kurang Setuju
19
26.4
26.4
43.1
Setuju
17
23.6
23.6
66.7
Sangat Setuju
24
33.3
33.3
100.0
Total
72
100.0
100.0
Universitas Sumatera Utara
7.4. Hasil Analisis Deskriptif Variabel Profesionalisme (X3)
Statistics
Indikator1X3
N
Valid
Indikator2X3
Indikator3X3
Indikator4X3
Indikator5X3
72
72
72
72
72
0
0
0
0
0
3.5417
3.6667
3.6250
3.6528
3.5972
1.36286
1.35314
1.34727
1.32325
1.46950
Minimum
1.00
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
10
13.9
13.9
13.9
Tidak Setuju
7
9.7
9.7
23.6
Kurang Setuju
9
12.5
12.5
36.1
Setuju
26
36.1
36.1
72.2
Sangat Setuju
20
27.8
27.8
100.0
Universitas Sumatera Utara
Indikator1X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
10
13.9
13.9
13.9
Tidak Setuju
7
9.7
9.7
23.6
Kurang Setuju
9
12.5
12.5
36.1
Setuju
26
36.1
36.1
72.2
Sangat Setuju
20
27.8
27.8
100.0
Total
72
100.0
100.0
Indikator2X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
Tidak Setuju
11
15.3
15.3
23.6
Kurang Setuju
12
16.7
16.7
40.3
Setuju
15
20.8
20.8
61.1
Sangat Setuju
28
38.9
38.9
100.0
Total
72
100.0
100.0
Indikator3X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
8
11.1
11.1
11.1
Tidak Setuju
8
11.1
11.1
22.2
11
15.3
15.3
37.5
Kurang Setuju
Universitas Sumatera Utara
Setuju
21
29.2
29.2
66.7
Sangat Setuju
24
33.3
33.3
100.0
Total
72
100.0
100.0
Indikator4X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
7
9.7
9.7
9.7
Tidak Setuju
8
11.1
11.1
20.8
Kurang Setuju
13
18.1
18.1
38.9
Setuju
19
26.4
26.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator5X3
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
12
16.7
16.7
16.7
5
6.9
6.9
23.6
Kurang Setuju
10
13.9
13.9
37.5
Setuju
18
25.0
25.0
62.5
Sangat Setuju
27
37.5
37.5
100.0
Total
72
100.0
100.0
Tidak Setuju
7.5. Hasil Analisis Deskriptif Variabel Computer Attitude (X4)
Universitas Sumatera Utara
Statistics
Indikator1X4
N
Valid
Indikator2X4
Indikator3X4
Indikator4X4
72
72
72
72
0
0
0
0
3.3611
3.3750
3.5139
3.2917
1.35632
1.21537
1.38394
1.22690
Minimum
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Frequency Table
Indikator1X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Tidak Setuju
17
23.6
23.6
33.3
Kurang Setuju
10
13.9
13.9
47.2
Setuju
19
26.4
26.4
73.6
Sangat Setuju
19
26.4
26.4
100.0
Total
72
100.0
100.0
Indikator2X4
Frequency
Valid
Sangat Tidak Setuju
Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
6
8.3
8.3
8.3
13
18.1
18.1
26.4
Universitas Sumatera Utara
Kurang Setuju
14
19.4
19.4
45.8
Setuju
26
36.1
36.1
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator3X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
7
9.7
9.7
9.7
Tidak Setuju
13
18.1
18.1
27.8
Kurang Setuju
13
18.1
18.1
45.8
Setuju
14
19.4
19.4
65.3
Sangat Setuju
25
34.7
34.7
100.0
Total
72
100.0
100.0
Indikator4X4
Frequency
Valid
Sangat Tidak Setuju
Percent
Valid Percent
Cumulative
Percent
4
5.6
5.6
5.6
Tidak Setuju
20
27.8
27.8
33.3
Kurang Setuju
13
18.1
18.1
51.4
Setuju
21
29.2
29.2
80.6
Sangat Setuju
14
19.4
19.4
100.0
Total
72
100.0
100.0
7.6. Hasil Analisis Deskriptif Variabel Computer Trainning (X5)
Universitas Sumatera Utara
Statistics
Indikator5X1
N
Valid
Indikator5X2
Indikator5X3
Indikator5X4
72
72
72
72
0
0
0
0
2.6389
2.7639
2.8194
2.6667
1.37693
1.46790
1.54123
1.42414
Minimum
1.00
1.00
1.00
1.00
Maximum
5.00
5.00
5.00
5.00
Missing
Mean
Std. Deviation
Indikator5X1
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
22
30.6
30.6
30.6
Tidak Setuju
13
18.1
18.1
48.6
Kurang Setuju
12
16.7
16.7
65.3
Setuju
19
26.4
26.4
91.7
6
8.3
8.3
100.0
72
100.0
100.0
Sangat Setuju
Total
Indikator5X2
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
19
26.4
26.4
26.4
Tidak Setuju
17
23.6
23.6
50.0
Universitas Sumatera Utara
Kurang Setuju
11
15.3
15.3
65.3
Setuju
12
16.7
16.7
81.9
Sangat Setuju
13
18.1
18.1
100.0
Total
72
100.0
100.0
Indikator5X3
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
21
29.2
29.2
29.2
Tidak Setuju
13
18.1
18.1
47.2
Kurang Setuju
12
16.7
16.7
63.9
Setuju
10
13.9
13.9
77.8
Sangat Setuju
16
22.2
22.2
100.0
Total
72
100.0
100.0
Indikator5X4
Frequency
Valid
Percent
Valid Percent
Cumulative
Percent
Sangat Tidak Setuju
20
27.8
27.8
27.8
Tidak Setuju
19
26.4
26.4
54.2
7
9.7
9.7
63.9
17
23.6
23.6
87.5
9
12.5
12.5
100.0
72
100.0
100.0
Kurang Setuju
Setuju
Sangat Setuju
Total
Universitas Sumatera Utara
Lampiran 10. Hasil Uji Kolmogrov – Smirnov
One-Sample Kolmogorov-Smirnov Test
AbsUt
N
a,,b
Normal Parameters
72
Mean
.3362
Std. Deviation
Most Extreme Differences
.26194
Absolute
.139
Positive
.139
Negative
-.103
Kolmogorov-Smirnov Z
1.182
Asymp. Sig. (2-tailed)
.122
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 11. Hasil Uji Glejser
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Computer
Trainning ,
Independensi ,
Profesionalisme ,
Computer
Attitude ,
a
Integritas
Method
. Enter
a. All requested variables entered.
Universitas Sumatera Utara
a
Coefficients
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
.256
.257
-.007
.008
Integritas
.005
Profesionalisme
Standardized
Coefficients
Beta
t
Sig.
.994
.324
-.141
-.935
.353
.008
.088
.579
.565
.002
.005
.048
.391
.697
Computer Attitude
.012
.007
.213
1.746
.085
Computer Trainning
.003
.006
.057
.473
.637
Independensi
a. Dependent Variable: AbsUt
Lampiran 12. Hasil Analisis Regresi Linier Berganda
Variables Entered/Removed
Model
1
Variables Entered
Computer Trainning , Independensi ,
Profesionalisme , Computer Attitude ,
a
Integritas
Variables
Removed
Method
. Enter
a. All requested variables entered.
Universitas Sumatera Utara
b
Model Summary
Model
R
R Square
a
1
.973
Adjusted R Square
.946
Std. Error of the Estimate
.942
.44400
a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer
Attitude , Integritas
b. Dependent Variable: Efektivitas Audit
b
Model Summary
Change Statistics
Model
R Square
Change
1
F Change
.946
df1
df2
230.165
5
Sig. F Change
66
.000
b. Dependent Variable: Efektivitas Audit
b
ANOVA
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
226.864
5
45.373
13.011
66
.197
239.875
71
F
230.165
Sig.
a
.000
a. Predictors: (Constant), Computer Trainning , Independensi , Profesionalisme , Computer
Attitude , Integritas
b. Dependent Variable: Efektivitas Audit
a
Coefficients
Model
Unstandardized Coefficients
Standardized
Coefficients
Universitas Sumatera Utara
B
1
(Constant)
Std. Error
Beta
-2.581
.434
Independensi
.321
.013
Integritas
.029
Profesionalisme
t
Sig.
-5.945
.000
.897
24.777
.000
.014
.077
2.125
.037
.020
.009
.066
2.246
.028
Computer Attitude
.028
.012
.071
2.425
.018
Computer Trainning
.026
.010
.075
2.585
.012
a. Dependent Variable: Efektivitas Audit
a
Coefficients
95.0% Confidence Interval for B
Model
1
Lower Bound
(Constant)
Upper Bound
Correlations
Zero-order
Partial
Part
-3.447
-1.714
Independensi
.295
.347
.961
.950
.710
Integritas
.002
.056
.635
.253
.061
Profesionalisme
.002
.037
.165
.266
.064
Computer Attitude
.005
.051
.247
.286
.070
Computer Trainning
.006
.046
.077
.303
.074
a. Dependent Variable: Efektivitas Audit
Universitas Sumatera Utara
a
Coefficients
Collinearity Statistics
Model
1
Tolerance
VIF
Independensi
.627
1.595
Integritas
.621
1.609
Profesionalisme
.948
1.055
Computer Attitude
.953
1.049
Computer Trainning
.984
1.017
a. Dependent Variable: Efektivitas Audit
Universitas Sumatera Utara