PENGARUH KODE ETIK, STANDAR AUDITING, DAN STANDAR PENGENDALIAN MUTU (SPM) TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) YANG BERADA DI SEMARANG - Unika Repository
Kode Etik
5
16
61
4
4
5
4
4
4
5
3
5
4
4
5
4
4
15
70
3
4
5
3
3
4
3
4
3
2
17
46
3
3
3
3
4
3
4
3
4
3
5
5
2
4
4
4
4
4
13
56
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
5
5
5
5
4
14
56
4
4
4
4
4
4
4
3
4
3
3
4
3
4
3
4
3
4
21
4
46
3
3
3
3
4
3
4
3
3
4
4
56
4
4
4
4
4
4
4
4
4
4
4
4
4
4
22
49
4
3
3
3
4
4
3
4
4
3
4
4
3
4
4
3
4
18
44
4
3
2
4
3
51
3
4
4
3
3
20
46
4
2
3
3
19
4
3
4
2
3
4
3
4
3
4
NO. KE 1 KE 2 KE 3 KE 4 KE 5 KE 6 KE 7 KE 8 KE 9 KE 10 KE 11 KE 12 KE 13 KE 14 TOTAL KE
1
3
45
4
3
4
3
3
4
3
3
2
4
3
3
2
3
4
47
3
5
3
3
3
3
3
4
3
3
6
42
3
4
3
3
3
3
3
4
2
3
3
4
3
3
3
2
3
2
47
3
4
3
3
3
3
4
4
3
3
4
4
3
3
3
4
3
3
3
4
4
3
3
4
4
3
3
3
45
4
3
4
3
3
4
3
3
4
4
56
10
4
3
3
3
4
4
3
3
63
3
4
5
5
5
5
3
3
5
3
3
5
4
4
4
4
4
4
4
4
4
4
3
4
4
4
4
11
46
3
4
5
5
3
4
4
4
4
4
4
4
4
4
4
4
4
7
46
3
3
3
3
4
4
4
4
4
4
5
9
59
4
4
4
4
4
56
5
4
5
4
4
4
5
4
8
12
23
5
5
5
4
5
4
5
5
5
5
5
36
67
5
4
5
5
4
4
5
5
5
5
5
4
4
5
4
5
5
5
5
4
4
5
37
66
5
5
38
5
3
3
34
62
4
4
5
4
3
4
4
5
4
5
5
4
4
3
5
46
4
5
5
5
4
5
35
3
4
3
3
3
4
3
4
3
65
4
4
4
5
5
5
5
5
4
5
4
5
4
41
56
4
4
4
4
5
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
4
42
65
4
4
5
4
5
5
39
58
4
4
4
5
4
3
4
4
5
4
4
4
4
4
4
62
4
4
4
4
4
4
40
4
5
4
4
4
5
4
5
5
5
33
4
4
4
4
5
5
4
4
4
4
4
26
61
4
4
4
5
5
4
4
3
4
4
4
4
4
4
4
4
4
5
4
4
4
4
27
60
5
4
5
56
4
4
24
63
5
4
5
4
4
4
4
5
5
5
4
5
5
4
4
4
5
5
4
5
4
5
25
63
5
5
5
4
4
5
5
4
5
4
28
60
4
5
5
5
5
4
4
5
4
4
4
31
70
5
5
5
5
5
4
5
5
4
5
4
4
5
4
3
4
4
4
5
5
4
4
32
62
5
5
4
4
4
29
56
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
56
5
5
5
5
5
5
30
4
4
4
4
4
4
4
4
4
4
56 Standar Auditing
No. SA1 SA2 SA3 SA4 SA5 SA6 SA7 SA8 SA9 SA10 TOTAL SA
16
46
15
4
4
4
4
4
4
5
4
5
4
42
3
4
4
3
3
3
3
4
3
3
4
33
17
3
2
4
4
4
4
4
4
4
4
4
4
4
4
4
4
40
13
4
4
4
5
4
4
4
4
4
4
40
14
5
5
5
5
5
4
3
2
12
4
3
4
3
3
4
33
21
4
3
4
3
4
3
3
3
4
3
35
22
4
4
4
4
4
4
4
4
4
4
3
3
3
3
4
3
4
32
18
4
3
4
3
4
3
4
3
4
35
4
19
4
3
4
3
4
3
4
3
4
3
35
20
3
4
40
1
31
4
32
4
3
4
4
3
2
3
3
3
3
3
5
3
3
3
4
3
3
3
4
3
3
4
33
6
3
4
3
3
3
4
3
3
3
4
3
3
3
3
3
4
32
2
3
4
3
3
2
3
3
3
3
3
31
3
3
3
3
4
3
3
3
4
3
4
4
4
4
3
4
42
10
4
3
3
4
4
4
4
3
4
3
35
11
4
4
4
4
4
4
4
4
4
5
5
3
4
4
3
3
4
33
7
4
4
4
4
4
4
4
4
4
5
40
8
4
5
5
5
5
5
5
4
5
4
47
9
40
23
5
5
5
46
36
5
5
5
4
4
4
5
4
5
5
46
37
5
5
5
5
4
4
5
5
5
5
4
4
38
3
4
5
4
4
5
4
4
5
44
34
3
4
3
4
3
3
4
3
3
4
33
35
5
5
4
5
48
4
4
4
2
3
37
41
4
4
4
4
5
5
5
5
4
4
44
42
4
4
4
4
5
5
5
5
5
5
4
4
4
4
4
5
4
4
4
4
3
3
39
39
5
5
4
4
4
4
4
5
2
5
42
40
4
4
4
4
5
33
5
5
5
4
4
42
26
4
4
5
5
5
5
5
5
4
4
47
27
4
4
4
4
4
4
4
4
4
4
4
40
4
5
5
4
4
4
5
5
5
5
47
24
4
5
4
5
3
4
4
3
4
4
40
25
5
4
4
4
28
39
5
5
5
50
31
4
4
4
5
4
4
4
4
5
5
43
32
4
4
3
4
4
4
5
3
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
40
29
4
4
5
4
4
4
4
4
4
4
40
30
5
5
5
5
46 Standar Pengendalian Mutu No.
SPM 1 SPM 2 SPM 3 SPM 4 SPM 5 SPM 6 SP 7 SPM 8 SPM 9 SPM 10 TOTAL SPM
16
42
15
5
4
4
4
4
5
5
5
4
4
44
3
4
3
4
3
3
4
3
3
3
4
33
17
4
3
4
4
4
2
4
4
4
4
4
4
4
4
4
4
40
13
4
4
4
4
4
4
4
4
4
4
40
14
5
4
4
4
4
5
4
3
12
3
4
3
3
3
4
33
21
4
3
4
4
3
4
4
3
3
4
36
22
4
4
4
4
4
4
4
4
4
4
3
4
4
4
3
3
3
33
18
4
3
4
4
3
4
3
4
3
36
3
19
4
3
4
3
3
4
3
3
4
3
34
20
3
4
40
1
29
3
32
4
3
4
2
3
2
3
4
3
3
2
5
4
3
4
3
3
3
4
3
4
3
4
34
6
3
3
4
3
3
4
3
3
3
3
3
3
3
4
4
3
32
2
3
2
3
3
2
3
4
3
3
2
29
3
3
3
3
3
3
4
3
4
4
3
4
4
5
4
4
43
10
3
3
4
3
3
3
5
4
3
3
33
11
4
4
4
4
4
4
4
4
4
4
5
4
4
3
3
3
4
33
7
4
4
4
4
4
4
4
4
4
5
40
8
4
4
5
5
4
4
4
4
4
5
43
9
40
23
4
5
5
47
36
5
5
5
5
4
5
5
4
5
4
47
37
5
5
5
5
4
4
5
5
5
5
5
5
38
4
5
5
4
4
5
5
4
4
44
34
3
3
3
4
3
4
3
3
3
4
33
35
5
5
5
4
48
5
4
4
4
3
35
41
4
3
4
3
4
3
4
3
3
4
35
42
4
3
4
3
4
3
4
3
4
3
3
3
4
5
4
3
4
4
4
5
3
4
40
39
5
5
4
4
4
4
4
4
4
4
43
40
4
3
4
3
4
33
5
4
4
5
5
45
26
4
4
5
5
5
4
4
5
4
5
45
27
4
4
4
4
4
4
4
4
4
4
5
40
5
5
4
4
4
4
5
5
5
4
45
24
4
4
5
4
4
5
5
5
4
4
44
25
4
4
5
4
28
39
5
5
5
50
31
5
5
4
5
5
4
4
4
5
5
46
32
5
4
3
4
3
4
3
4
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
40
29
4
4
5
4
4
4
4
4
4
4
40
30
5
5
5
5
35 Kualitas Audit No.
KA 1 KA 2 KA 3 KA 4 KA 5 TOTAL KA 1 TOTAL KA 2 TOTAL JENIS KELAM IN UM UR LAM A BEKERJA PENDIDIKAN
5
5
21 13 171
35
3
1
15
5
4
4
5
23 14 161
4
28
2
1
16
3
3
3
4
4
17 11 123
4
4
25
2
1
12
2
4
4
4
4
18 12 148
1
23
1
4
13
2
4
4
4
4
18 12 148
31
4
1
14
1
3
34
4
16 11 126
1
27
3
1
20
3
3
3
4
17 11 123
3
27
1
1
21
3
4
3
4
3
17 10 130
30
4
4
1
1
17
4
4
3
4
3
18 10 119
1
28
2
18
3
2
3
4
3
4
16 11 133
29
3
1
19
2
5
1
1
5
1
4
3
2
3
3
3
14 9 114
21
1
3
24
4
3
3
4
17 10 119
24
2
1
6
3
3
16 10 121
3
3
3
3
3
3
4
16 10 121
22
3
1
2
2
4
3
3
3
14 9 114
41
5
3
3
3
3
3
3
4
18 12 148
3
5
5
5
23 15 163
24
2
1
10
3
4
3
3
3
16 9 123
24
2
1
11
2
4
4
4
4
5
9
4
18 12 148
17 11 123
23
2
1
7
2
4
4
4
4
24
1
3
1
8
2
4
4
4
4
18 12 161
28
5
1
22
4
4
5
5
23 14 174
1
24
2
1
36
4
4
5
5
5
22 14 173
1
25
2
1
37
4
4
4
4
35
5
25
3
1
33
2
5
4
4
5
20 13 163
1
2
1
1
34
3
3
3
4
4
17 11 123
1
27
1
5
22 14 175
22 13 151
24
1 21 0,167
1
41
5
4
4
4
5
22 13 157
1
1
4
1
42
5
3
4
4
5
21 13 150
1
24
2
19 12 140
4
30
1
4
1
38
4
4
4
5
4
21 13 150
1 21 0,25
39
4
5
5
5
4
4
23 13 160
1 28 0,083
2
40
3
4
27
4
5
1
1
25
5
3
4
4
5
21 13 161
25
1
26
22
5
3
4
4
4
20 12 164
28
2
27
2
4
1
1
4
5
2
4
4
4
19 12 148
1
28
4
1
23
3
21 13 160
4
4
5
21 13 168
1 24 0,5
24
5
3
4
4
5
4
4
5
1
5
5
5
5
21 15 185
1
28
5
1
31
5
30
4
4
5
19 13 164
30
4
1
32
5
4
4
1
1
18 12 148
1
28
2
1
28
4
4
4
4
4
20 12 148
30
2
5
1
29
2
4
4
4
4
18 12 148
1
24
1 Responden menurut jenis kelamin 0="LAKI-LAKI", 1="PEREMPUAN"
Cumulative Frequency Percent Valid Percent Percent
Valid
22
52.4
52.4
52.4
1
20
47.6 47.6 100.0 Total 42 100.0 100.0
Responden menurut umur
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation 0="<=30TAHUN", 1="31-
42
21
41 26.55 4.013
40TAHUN", 2=">=40TAHUN" Valid N (listwise)
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation LAMA_BEKERJA 42 .083 5.000 2.40476 1.409604 Valid N (listwise)
0="D3", 1="S1", 2="S2"
Cumulative Frequency Percent Valid Percent Percent
Valid
5
11.9
11.9
11.9
1
36
85.7
85.7
97.6
2
1
2.4 2.4 100.0 Jenis kelamin*Pendidikan Crosstabulation 0="LAKI-LAKI", 1="PEREMPUAN" * 0="D3", 1="S1", 2="S2" Crosstabulation
Count 0="D3", 1="S1", 2="S2"
1
2 Total 0="LAKI-LAKI",
4
18
22 1="PEREMPUAN"
1
1
18
1
20 Total
5
36
1
42 Validitas Kode Etik
Item-Total Statistics
Cronbach's Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted KE1 51.95 51.217 .892 .862 .947 KE2
51.93 52.653 .766 .735 .950 KE3 51.71 56.258 .646 .665 .953 KE4
51.74 53.710 .808 .862 .949 KE5 51.81 53.036 .809 .898 .949 KE6
51.74 52.979 .723 .856 .951 KE7 51.62 52.876 .807 .800 .949 KE8
51.81 55.963 .514 .764 .956 KE9 51.88 54.107 .726 .889 .951 KE10
51.74 53.613 .772 .824 .950 KE11 51.86 53.638 .795 .847 .950 KE12
51.79 52.416 .810 .827 .949 KE13 51.88 54.107 .726 .763 .951 KE14
51.76 54.235 .773 .887 .950 Validitas Standar Auditing
Item-Total Statistics
Cronbach's Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted SA1 35.55 23.912 .781 .750 .914 SA2
35.50 24.354 .667 .828 .920 SA3 35.52 25.036 .663 .574 .920 SA4
35.52 23.865 .722 .663 .917 SA5 35.67 24.033 .714 .832 .917 SA6
35.76 23.503 .834 .841 .911 SA7 35.33 24.228 .792 .821 .914 SA8
35.69 23.634 .762 .804 .914 SA9 35.67 23.593 .643 .670 .923 SA10
35.50 25.378 .583 .637 .924
Validitas Standar Pengendalian Mutu
Item-Total Statistics
Cronbach's Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted SPM1 35.00 24.634 .760 .615 .919 SPM2
35.17 24.630 .750 .762 .919 SPM3 35.00 25.171 .678 .622 .923 SPM4
35.21 24.319 .810 .781 .916 SPM5 35.40 24.491 .747 .760 .919 SPM6
35.10 26.527 .636 .645 .925 SPM7 35.17 25.801 .651 .773 .924 SPM8
35.10 25.259 .705 .584 .922 SPM9 35.17 25.313 .730 .739 .920 Validitas Kualitas Audit 1
Item-Total Statistics
Cronbach's Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted KA1 15.67 4.325 .082 .313 .796 KA2
15.33 4.862 .235 .501 .601 KA3 15.21 4.563 .585 .513 .466 KA4
15.00 4.146 .690 .512 .401 KA5 14.79 4.270 .602 .441 .437
Validitas Kualitas Audit 2
Item-Total Statistics
Cronbach's Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted KA3 8.21 1.246 .655 .431 .705 KA4
8.00 1.171 .613 .377 .744 KA5 7.79 1.099 .646 .423 .710
Reliabilitas Kode Etik Reliability Statistics
Cronbach's Alpha Based on
Cronbach's Standardized Alpha Items N of Items
.954 .954
14 Reliabilitas Standar Auditing Reliability Statistics
Cronbach's Alpha
Reliability Statistics
Cronbach's Cronbach's
Reliability Statistics
5 Reliabilitas Kualitas Audit 2
.597 .722
Standardized Items N of Items
Cronbach's Alpha Based on
Cronbach's Alpha
10 Reliabilitas Kualitas Audit 1
Cronbach's Alpha Based on
.928 .928
Standardized Items N of Items
Cronbach's Alpha Based on