Dysfunctional Audit Behavior (Studi Empiris pada Kantor Akuntan Publik di Jaw
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Frequencies Statistics
JenisKelamin N Valid
Frequencies Statistics
Frequency Percent Valid Percent Cumulative
34 Missing
Jabatan N Valid
S1 27 79,4 79,4 91,2 S2 3 8,8 8,8 100,0 Total 34 100,0 100,0
Percent Valid D3 4 11,8 11,8 11,8
Pendidikan
34 Missing
34 Missing
Pendidikan N Valid
Wanita 13 38,2 38,2 100,0 Total 34 100,0 100,0
Percent Valid Pria 21 61,8 61,8 61,8
Frequency Percent Valid Percent Cumulative
Jenis Kelamin
Frequencies Statistics
Jabatan
Cumulative Frequency Percent Valid Percent Percent
Valid Junior 26 76,5 76,5 76,5 Senior 8 23,5 23,5 100,0 Total 34 100,0 100,0
Descriptives Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Lama Bekerja 34 6,00 72,00 30,0000 20,94582 Valid N (listwise)
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Jenis Kelamin 34 100,0% ,0%
34 100,0%
- Pendidikan
JenisKelamin * Pendidikan Crosstabulation
Pendidikan D3 S1 S2 Total
Jenis Kelamin 1,00 Count
3
15
3
21 Expected Count 2,5 16,7 1,9 21,0 % within Jenis Kelamin
14,3% 71,4% 14,3% 100,0% % within Pendidikan
75,0% 55,6% 100,0% 61,8% % of Total 8,8% 44,1% 8,8% 61,8%
2,00 Count
1
12
13 Expected Count 1,5 10,3 1,1 13,0
% within Jenis Kelamin 7,7% 92,3% ,0% 100,0% % within Pendidikan
25,0% 44,4% ,0% 38,2% % of Total
2,9% 35,3% ,0% 38,2% Total Count
4
27
3
34 Expected Count 4,0 27,0 3,0 34,0
% within Jenis Kelamin 11,8% 79,4% 8,8% 100,0%
% within Pendidikan 100,0% 100,0% 100,0% 100,0% % of Total
11,8% 79,4% 8,8% 100,0%
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Jenis Kelamin * Jabatan 34 100,0% ,0%
34 100,0%
JenisKelamin * Jabatan Crosstabulation
Jabatan Junior Senior Total
Jenis Kelamin 1,00 Count
14
7
21 Expected Count 16,1 4,9 21,0
% within JenisKelamin 66,7% 33,3% 100,0%
% within Jabatan 53,8% 87,5% 61,8% % of Total
41,2% 20,6% 61,8% 2,00 Count
12
1
13 Expected Count 9,9 3,1 13,0 % within JenisKelamin
92,3% 7,7% 100,0% % within Jabatan
46,2% 12,5% 38,2% % of Total 35,3% 2,9% 38,2%
Total Count
26
8
34 Expected Count 26,0 8,0 34,0
% within JenisKelamin 76,5% 23,5% 100,0% % within Jabatan
100,0% 100,0% 100,0% % of Total
76,5% 23,5% 100,0%
Crosstabs
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Pendidikan * Jabatan 34 100,0% ,0%
34 100,0%
Pendidikan * Jabatan Crosstabulation
Jabatan Junior Senior Total
Pendidikan D3 Count
4
4 Expected Count 3,1 ,9 4,0
% within Pendidikan 100,0% ,0% 100,0% % within Jabatan
15,4% ,0% 11,8% % of Total
11,8% ,0% 11,8% S1 Count
20
7
27 Expected Count 20,6 6,4 27,0 % within Pendidikan
74,1% 25,9% 100,0% % within Jabatan
76,9% 87,5% 79,4% % of Total 58,8% 20,6% 79,4%
S2 Count
2
1
3 Expected Count 2,3 ,7 3,0 % within Pendidikan
66,7% 33,3% 100,0% % within Jabatan
7,7% 12,5% 8,8% % of Total 5,9% 2,9% 8,8%
Total Count
26
8
34 Expected Count 26,0 8,0 34,0
% within Pendidikan 76,5% 23,5% 100,0%
% within Jabatan 100,0% 100,0% 100,0% % of Total
76,5% 23,5% 100,0%
Reliability Case Processing Summary
N % Cases Valid 34 50,0
Excluded(a) 34 50,0 Total 68 100,0 a Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,972
8
Scale Corrected Cronbach's Scale Mean if Variance if Item-Total Alpha if Item
Item Deleted Item Deleted Correlation Deleted LOC1
19,5000 39,348 ,717 ,976 LOC2
19,9118 36,689 ,972 ,963 LOC3
19,9412 37,330 ,933 ,966 LOC4
19,7941 38,290 ,867 ,969 LOC5
20,1176 35,137 ,852 ,972 LOC6
19,9412 36,360 ,954 ,964 LOC7
20,0588 37,209 ,871 ,969 LOC8
19,8824 35,683 ,972 ,963
Reliability Case Processing Summary
N % Cases Valid 34 25,0
Excluded(a) 102 75,0 Total 136 100,0 a Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,966
6 Item-Total Statistics Scale Corrected Cronbach's
Scale Mean if Variance if Item-Total Alpha if Item Item Deleted Item Deleted Correlation Deleted
K1 17,4412 11,587 ,868 ,962
K2 17,3235 10,953 ,894 ,959
K3 17,4118 11,401 ,914 ,957
K4 17,3824 10,910 ,901 ,958
K5 17,4118 11,037 ,871 ,961
K6 17,4412 10,921 ,902 ,958
Case Processing Summary
TAW1 10,2941 5,547 ,680 ,968
6
,952
Cronbach's Alpha N of Items
Reliability Statistics
Excluded(a) 170 83,3 Total 204 100,0 a Listwise deletion based on all variables in the procedure.
N % Cases Valid 34 16,7
TAW4 10,4412 5,163 ,858 ,909
TAW3 10,3824 5,092 ,936 ,885
TAW2 10,4412 4,981 ,923 ,888
Alpha if Item Deleted
N % Cases Valid 34 20,0
Correlation Cronbach's
Corrected Item-Total
Variance if Item Deleted
Item Deleted Scale
4 Item-Total Statistics Scale Mean if
,934
Cronbach's Alpha N of Items
Reliability Statistics
Excluded(a) 136 80,0 Total 170 100,0 a Listwise deletion based on all variables in the procedure.
Reliability Case Processing Summary
Scale Corrected Cronbach's Scale Mean if Variance if Item-Total Alpha if Item
Item Deleted Item Deleted Correlation Deleted TI1
16,1471 14,735 ,760 ,952 TI2
15,8235 15,725 ,788 ,952 TI3
16,2059 13,017 ,946 ,931 TI4
16,1176 13,077 ,918 ,934 TI5
15,9118 13,598 ,857 ,942 TI6
15,8235 13,422 ,869 ,940
Reliability Case Processing Summary
N % Cases Valid 34 14,3
Excluded(a) 204 85,7 Total 238 100,0 a Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,955
10 Item-Total Statistics Scale Corrected Cronbach's
Scale Mean if Variance if Item-Total Alpha if Item Item Deleted Item Deleted Correlation Deleted
PD1 31,3824 29,758 ,844 ,948
PD2 31,2941 30,638 ,894 ,946
PD3 31,2353 30,731 ,865 ,947
PD4 31,1765 30,756 ,910 ,945
PD5 31,1471 31,099 ,859 ,948
PD6 30,8824 32,895 ,569 ,959
PD7 31,2059 31,199 ,852 ,948
PD8 31,1176 30,895 ,830 ,949
PD9 31,1176 30,895 ,782 ,951
PD10 31,0000 33,455 ,651 ,956
N Minimum Maximum Mean Std. Deviation LOC 34 11,00 34,00 22,7353 6,93829 K 34 12,00 27,00 20,8824 3,99063 TAW 34 7,00 17,00 13,8529 3,00638 TI 34 14,00 26,00 19,2059 4,45706 PD 34 20,00 42,00 34,6176 6,19391 Valid N (listwise)
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual N
34 Mean ,0000000
Normal Parameters(a,b) Std. Deviation
3,26356030 Most Extreme Absolute
,074 Differences
Positive ,057
Negative
- ,074 Kolmogorov-Smirnov Z ,433
Asymp. Sig. (2-tailed) ,992 a Test distribution is Normal. b Calculated from data.
Regression Heteroskedastisitas Uji Glejzer Variables Entered/Removed(b)
Variables Model Variables Entered Removed Method
1 TI, LOC, TAW, K(a) . Enter a All requested variables entered. b Dependent Variable: ABS
Adjusted R Std. Error of Model R R Square Square the Estimate
1 ,258(a) ,067 -,062 1,99108 a Predictors: (Constant), TI, LOC, TAW, K b Dependent Variable: ABS
b ANOV A
Sum of Model Squares df Mean S quare F Sig.
a
1 Regres sion 8,224 4 2,056 ,519 ,723
Residual 114,968 29 3,964
Total 123,192
33
a. Predic tors: (Constant), TI, LOC, TAW , K b.
Dependent Variable: AB S
a
Coefficients
Unstandardized Standardized Coefficients Coefficients
Model Sig. t
B Std. Error Beta Locus of Control Eksternal
- ,046 ,054 -,166 -,858 ,398 Kinerja ,028 ,104 ,057 ,266 ,792 Tekanan Anggaran Waktu -,039 ,134 -,061 -,293 ,772
Turnover Intention
- ,044 ,091 -,101 -,480 ,635 a.
Dependent Variable: ABS_RES
b. Linear Regression through the Origin
Regression Hipotesis Variables Entered/Removed(b)
Variables Model Variables Entered Removed Method
1 TI, LOC, TAW, K(a) . Enter a All requested variables entered. b Dependent Variable: PD
Uji Determinasi (Ajusted R Square)
Adjusted R Std. Error of Model R R Square Square the Estimate
1 ,850(a) ,722 ,684 3,48137 a Predictors: (Constant), TurI, LOC, TAW, K b Dependent Variable: PD
Uji Fit Model b ANOVA
Sum of Model Squares df Mean Square F Sig.
a
1 Regression 914,552 4 228,638 18,865 ,000 Residual
351,477 29 12,120 Total
1266,029
33 a. Predictors: (Constant), Locus of Control, Kinerja, Tekanan Anggaran Waktu, Turnover Intention
b. Dependent Variable: Perilaku Disfungsional
Multikolinearitas a Coefficients
Unstandardized Standardized Coefficients Coefficiens Collinearity Statistics
Model B Beta t Tolerance
VIF Std. Error Sig. 1 (Constant) 16,988 6,408 2,651 ,000
Locus of Control Eksternal
,306 ,094 ,342 3,250 ,003 ,864 1,158 Kinerja
- ,383 ,181 -,247 -2,113 ,043 ,702 1,425 Tekanan Anggaran Waktu ,879 ,235 ,427 3,743 ,001 ,737 1,356
Turnover Intention
,339 ,160 ,244 2,124 ,042 ,726 1,378
a. Dependent Variable: Perilaku Disfungsional
Uji Hipotesis
Coefficients
a16,988 6,408 2,651 ,000 ,306 ,094 ,342 3,250 ,003 ,0015
Diterima
Locus of Control Eksternal
Kinerja Tekanan Anggaran Waktu
- ,383 ,181 -,247 -2,113 ,043 ,0215 Diterima ,879 ,235 ,427 3,743 ,001 ,0005 Diterima ,339 ,160 ,244 2,124 ,042 ,021 Diterima (Constant)
Turnover Intention
Model
1 B Std. Error Unstandardized
Coefficients Beta
Standardized Coefficiens t Sig. Sig./2 Hasil
Dependent Variable: Perilaku Disfungsional a.