Responden Menurut Jenis Kelamin 0= “Perempuan”, 1=”Laki-Laki”

  Responden Menurut Umur

Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Umur

  34

  21 56 28,12 6,763 Valid N (listwise)

34 Responden Menurut Jenis Kelamin

  0= “Perempuan”, 1=”Laki-Laki” Jenis_Kelamin

  Frequency Percent Valid Percent Cumulative

  Percent Valid L 19 55,9 55,9 55,9

  P 15 44,1 44,1 100,0 Total 34 100,0 100,0

  Responden Menurut Pendidikan 0=”D3”, 1=”S1” Pendidikan

  Frequency Percent Valid Percent Cumulative

  Percent Valid D3 3 8,8 8,8 8,8

  S1 31 91,2 91,2 100,0 Total 34 100,0 100,0

  Responden Menurut Lama Bekerja

Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Lama_Bekerja 34 ,42 10,00 2,7083 1,82346 Valid N (listwise)

  34 Jenis Kelamin* Pendidikan Crosstabulation 0=”Perempuan”, 1=”Laki-Laki” * 0=”D3”, 1=”S1” Jenis_Kelamin * Pendidikan Crosstabulation

  Count Pendidikan

  31

  Cronbach's Alpha if Item

  Total Correlation

  Scale Variance if Item Deleted Corrected Item-

  Scale Mean if Item Deleted

  

Item-Total Statistics

  34 Validitas Skeptisisme Profesional 1

  3

  Total D3 S1 Jenis_Kelamin L

  15 Total

  13

  2

  19 P

  18

  1

  Deleted Sk1.1 49,68 74,953 ,694 ,913 Sk1.2a 49,59 71,704 ,811 ,909 Sk1.2b 49,35 74,053 ,771 ,911 Sk2.1 49,88 74,592 ,680 ,913 Sk2.2a 49,68 75,377 ,731 ,912 Sk2.2b 49,82 75,786 ,687 ,913 Sk3.1 49,50 86,742 -,069 ,929 Sk3.2a 49,94 73,148 ,783 ,910 Sk3.2b 49,88 71,440 ,862 ,907 Sk4.1 49,85 88,978 -,213 ,937 Sk4.2a 49,79 71,199 ,767 ,910 Sk4.2b 49,85 75,584 ,640 ,915 Sk5.1 49,94 76,784 ,564 ,917 Sk5.2a 49,76 71,943 ,772 ,910 Sk5.2b 50,00 72,424 ,781 ,910 Validitas Skeptisisme Profesional 2

Item-Total Statistics

  Corrected Item- Cronbach's Scale Mean if Scale Variance Total Alpha if Item

  Item Deleted if Item Deleted Correlation Deleted Sk1.1 42,38 77,274 ,720 ,943 Sk1.2a 42,29 73,971 ,835 ,940 Sk1.2b 42,06 76,360 ,798 ,941 Sk2.1 42,59 77,825 ,645 ,945 Sk2.2a 42,38 78,183 ,724 ,943 Sk2.2b 42,53 79,045 ,648 ,945 Sk3.2a 42,65 76,357 ,747 ,942 Sk3.2b 42,59 74,007 ,867 ,939 Sk4.2a 42,50 73,652 ,778 ,942 Sk4.2b 42,56 78,254 ,643 ,945 Sk5.1 42,65 78,963 ,601 ,946 Sk5.2a 42,47 74,317 ,789 ,941 Sk5.2b 42,71 74,699 ,805 ,941

  Validitas Resiko Audit

Item-Total Statistics

  Corrected Item- Cronbach's Scale Mean if Scale Variance Total Alpha if Item

  Item Deleted if Item Deleted Correlation Deleted RA_1 14,21 12,593 ,739 ,909 RA_2 14,15 11,705 ,834 ,890 RA_3 14,21 10,775 ,799 ,897 RA_4 14,00 11,636 ,760 ,904 RA_5 14,26 10,807 ,825 ,891 Validitas Etika

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Cronbach's Alpha if Item

  Deleted E_1a 18,74 14,504 ,837 ,923 E_1b 18,74 14,807 ,825 ,925 E_2a 18,85 15,584 ,732 ,936 E_2b 18,85 15,220 ,796 ,929 E_3a 18,82 14,816 ,833 ,924 E_3b 18,65 14,357 ,863 ,920

  Validitas Pengalaman

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Cronbach's Alpha if Item

  Deleted P_1 28,79 2,956 ,522 ,717 P_2 28,38 4,243 ,503 ,714 P_3 28,47 3,893 ,504 ,703 P_4 28,38 4,001 ,514 ,704 P_5 28,24 4,004 ,426 ,717 P_6 28,24 4,125 ,351 ,730 P_7 28,50 4,015 ,378 ,726 P_8 28,29 4,032 ,477 ,710 Validitas Keahlian 1

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Cronbach's Alpha if Item

  Deleted K_1 34,15 12,978 ,305 ,805 K_2 34,00 12,485 ,306 ,809 K_3 34,38 11,152 ,587 ,775 K_4 34,03 11,848 ,596 ,777 K_5 34,44 10,133 ,726 ,754 K_6 34,29 11,487 ,578 ,777 K_7 34,26 10,988 ,658 ,766 K_8 34,12 11,258 ,675 ,766 K_9 34,09 14,204 -,025 ,834 K_10 33,97 12,575 ,388 ,798

  Validitas Keahlian 2

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Cronbach's Alpha if Item

  Deleted K_3 22,71 8,093 ,666 ,836 K_4 22,35 9,326 ,484 ,859 K_5 22,76 7,398 ,753 ,822 K_6 22,62 8,365 ,670 ,835 K_7 22,59 8,007 ,727 ,826 K_8 22,44 8,436 ,688 ,833 K_10 22,29 9,547 ,410 ,867 Validitas Independensi 1

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Cronbach's Alpha if Item

  Deleted I_1 60,50 26,742 ,561 ,826 I_2 60,41 29,098 ,382 ,836 I_3 60,32 27,074 ,618 ,822 I_4 60,21 27,744 ,524 ,828 I_5 60,29 27,062 ,587 ,824 I_6 60,41 28,795 ,471 ,831 I_7 59,91 31,598 ,138 ,843 I_8 60,32 28,044 ,479 ,831 I_9 60,35 29,023 ,404 ,835 I_10 60,32 28,589 ,531 ,828 I_11 60,38 28,789 ,479 ,831 I_12 60,06 29,027 ,459 ,832 I_13 60,24 30,973 ,234 ,841 I_14 60,18 29,544 ,346 ,837 I_15 60,32 26,832 ,653 ,820 I_16 60,26 28,382 ,488 ,830 I_17 59,97 32,575 -,123 ,850 Validitas Independensi 2

Item-Total Statistics

  Corrected Item- Cronbach's Scale Mean if Scale Variance Total Alpha if Item

  Item Deleted if Item Deleted Correlation Deleted I_1 48,53 25,226 ,574 ,841 I_2 48,44 27,466 ,406 ,850 I_3 48,35 25,750 ,602 ,839 I_4 48,24 26,185 ,541 ,843 I_5 48,32 25,801 ,563 ,841 I_6 48,44 27,284 ,478 ,846 I_8 48,35 26,478 ,496 ,846 I_9 48,38 27,395 ,428 ,849 I_10 48,35 27,266 ,507 ,845 I_11 48,41 27,280 ,485 ,846 I_12 48,09 27,659 ,441 ,848 I_14 48,21 28,047 ,348 ,853 I_15 48,35 25,326 ,666 ,835 I_16 48,29 27,123 ,457 ,848

  Validitas Opini Audit

Item-Total Statistics

  Corrected Item- Cronbach's Scale Mean if Scale Variance Total Alpha if Item

  Item Deleted if Item Deleted Correlation Deleted Opini_1 14,38 4,243 ,362 ,758 Opini_2 14,32 3,559 ,602 ,671 Opini_3 14,06 3,754 ,657 ,658 Opini_4 14,15 4,311 ,412 ,739 Opini_5 14,38 3,395 ,571 ,685

  Reliabilitas Skeptisisme Profesional 1 Reliability Statistics

  Cronbach's Alpha N of Items

  

Reliabilitas Skeptisisme Profesional 2

Reliability Statistics

  Cronbach's Alpha N of Items

  ,947

13 Reliabilitas Resiko Audit

  Cronbach's Alpha N of Items

  ,917

  5 Reliabilitas Etika

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,938

  Reliability Statistics

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,741

  8 Reliabilitas Keahlian 1

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,805

  10

  6 Reliabilitas Pengalaman Reliabilitas Keahlian 2 Reliability Statistics

  Cronbach's Alpha N of Items

  ,861

7 Reliabilitas Independensi 1

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,841

  17 Reliabilitas Independensi 2

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,855

  14 Reliabilitas Opini Audit

  Reliability Statistics

  Cronbach's Alpha N of Items

  ,750

5 Normalitas

  

Tests of Normality

a

  Kolmogorov-Smirnov Shapiro-Wilk Statistic df Sig. Statistic df Sig.

• Unstandardized Residual ,083

  34 ,200 ,973 34 ,542

  a. Lilliefors Significance Correction *. This is a lower bound of the true significance. Multikolinearitas

Coefficients

a

  Model Unstandardized Coefficients

  Standardized Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) -5,748 4,054 -1,418 ,168 SP ,086 ,038 ,340 2,225 ,035 ,349 2,863 RA ,122 ,066 ,215 1,847 ,076 ,602 1,662 Etika ,101 ,094 ,196 1,073 ,293 ,245 4,090 Pengalaman ,191 ,111 ,178 1,716 ,098 ,756 1,322 Keahlian ,187 ,107 ,264 1,754 ,091 ,361 2,772 Independensi ,078 ,044 ,182 1,785 ,085 ,788 1,270

  a. Dependent Variable: Opini

  Heterokedastisitas Coefficients a

  Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta

  1 (Constant) -3,042 2,127 -1,430 ,164 SP ,006 ,020 ,087 ,303 ,764 RA -,014 ,035 -,086 -,394 ,697 Etika -,026 ,050 -,182 -,533 ,598 Pengalaman ,108 ,058 ,358 1,844 ,076 Keahlian -,016 ,056 -,078 -,279 ,783 Independensi ,027 ,023 ,222 1,166 ,254

  a. Dependent Variable: ABSOLUT Uji Hipotesis b Variables Entered/Removed

  Model Variables Variables Entered Removed Method

  1 Independensi, . Enter Pengalaman, Etika, RA,

  a

  Keahlian, SP a. All requested variables entered.

  b. Dependent Variable: Opini

  b Model Summary

  Model Adjusted R R R Square Square Std. Error of the Estimate

  a

  1 ,883 ,780 ,731 1,234

  a. Predictors: (Constant), Independensi, Pengalaman, Etika, RA, Keahlian, SP

  b. Dependent Variable: Opini

  b

ANOVA

Model Sum of Squares df Mean Square F Sig. a

  1 Regression 145,806 6 24,301 15,951 ,000 Residual 41,135 27 1,524 Total 186,941

  33

  a. Predictors: (Constant), Independensi, Pengalaman, Etika, RA, Keahlian, SP

  b. Dependent Variable: Opini

  

Coefficients

a

  14 30 22,53 4,601 Pengalaman

  12 23 17,82 2,380 Valid N (listwise)

  34

  43 62 52,06 5,537 Opini

  34

  18 34 26,29 3,353 Independensi

  34

  27 38 32,47 2,219 Keahlian

  34

  34

  Model Unstandardized Coefficients

  12 25 17,71 4,196 Etika

  34

  28 61 46,03 9,447 RA

  34

  N Minimum Maximum Mean Std. Deviation SP

  Statistik Deskriptif Descriptive Statistics

  a. Dependent Variable: ABSOLUT

  1 (Constant) -3,042 2,127 -1,430 ,164 SP ,006 ,020 ,087 ,303 ,764 RA -,014 ,035 -,086 -,394 ,697 Etika -,026 ,050 -,182 -,533 ,598 Pengalaman ,108 ,058 ,358 1,844 ,076 Keahlian -,016 ,056 -,078 -,279 ,783 Independensi ,027 ,023 ,222 1,166 ,254

  Standardized Coefficients t Sig. B Std. Error Beta

  34