LAMPIRAN 1: KUESIONER PENGARUH KOMITMEN ORGANISASI DAN PROFESIONAL TERHADAP KEPUASAN KERJA DENGAN JENIS AUDITOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS DI KAP DAN PERUSAHAAN MANUFAKTUR SEMARANG) PETUNJUK

  

Filename:

SKRIPSI_11.60.0220_&_DWI_OKTAVIA_ARUM_Pengaruh_Komitmen_Organisasi_dan_Profesional_Terhadap_Kepuasan_Kerja_Dengan_Jeni.doc

  

Date: 2017-04-05 03:59 UTC

Results of plagiarism analysis from 2017-04-05 04:06 UTC

1220 matches from 100 sources, of which 14 are online sources.

  PlagLevel: 7.7% /42.4% [0] (106 matches, 6.6% /26.4%) from (+ 1 documents with identical matches) [2] (37 matches, 1.3% /11.8%) from

  [3] (36 matches, 1.2% /11.6%) from [5] (34 matches, 1.1% /11.7%) from [7] (30 matches, 1.3% /7.2%) from [9] (23 matches, 0.7% /4.5%) from (+ 2 documents with identical matches) [12] (22 matches, 0.8% /4.8%) from [14] (16 matches, 0.2% /2.9%) from (+ 1 documents with identical matches) [16] (14 matches, 0.1% /2.9%) from [18] (12 matches, 0.4% /2.7%) from [20] (11 matches, 0.0%2.4%) from [22] (12 matches, 0.2% /2.5%) from [24] (14 matches, 0.3% /2.3%) from [26] (12 matches, 0.1% /2.2%) from (+ 1 documents with identical matches) [28] (11 matches, 0.1% /2.2%) from [30] (8 matches, 0.0%2.1%) from [32] (13 matches, 0.1% /1.9%) from [34] (7 matches, 0.0%2.0%) from (+ 1 documents with identical matches) [36] (11 matches, 0.5% /1.9%) from [38] (9 matches, 0.1% /1.8%) from (+ 1 documents with identical matches) [40] (8 matches, 0.0%1.7%) from (+ 1 documents with identical matches) [42] (9 matches, 0.0%1.7%) from [44] (9 matches, 0.0%1.7%) from [46] (9 matches, 0.0%1.7%) from (+ 1 documents with identical matches) [48] (6 matches, 0.4% /1.5%) from [50] (7 matches, 0.0%1.5%) from [52] (12 matches, 0.2% /1.7%) from [54] (7 matches, 0.0%1.4%) from [56] (7 matches, 0.1% /1.6%) from (+ 1 documents with identical matches) [58] (8 matches, 0.0%1.3%) from [60] (6 matches, 0.0%1.5%) from [62] (5 matches, 0.0%1.5%) from (+ 1 documents with identical matches) [64] (7 matches, 0.2% /1.3%) from

  LAMPIRAN 1 KUESIONER

  

LAMPIRAN 1: KUESIONER

PENGARUH KOMITMEN ORGANISASI DAN PROFESIONAL TERHADAP

KEPUASAN KERJA DENGAN JENIS AUDITOR SEBAGAI VARIABEL

MODERATING (STUDI EMPIRIS DI KAP DAN PERUSAHAAN MANUFAKTUR

  

SEMARANG)

PETUNJUK

Bapak/Ibu diminta untuk memberi tanda tickmark (√) pada salah satu kotak yang tersedia

dengan keterangan sebagai berikut.

  1 = Sangat Tidak Setuju 3 = Normal 5 = Sangat Setuju 2 = Tidak Setuju 4 = Setuju

IDENTITAS RESPONDEN

  1. Nama : (boleh tidak diisi)

  2. Jenis auditor : internal eksternal

  3. Jenis kelamin : Pria Wanita

  4. Umur :

  5. Pendidikan : D3 S1 S2

  6. Lama bekerja : < 5 tahun 5-10 tahun >10 tahun

  KEPUASAN KERJA Sumber: Usmani dan Jamal (2013)

NO PERNYATAAN STS TS N S SS 1. Secara umum, saya puas dengan pekerjaan saya

  Saya mempunyai relasi kerja yang dapat menghargai dan 2. menerima pendapat saya. Kebanyakan auditor di perusahaan tempat saya bekerja, 3. sangat puas dengan pekerjaan mereka.

  Saya puas dengan cara dan gaji perusaahaan ini 4. dibandingkan dengan perusahaan lain. Saya puas dengan cara kerja atasan saya memimpin 5. bawahan.

  KOMITMEN ORGANISASI Sumber: Wijayanti (2008)

NO PERNYATAAN STS TS N S SS

  Saya merasa memiliki ikatan emosional dengan organisasi 1. tempat saya bekerja.

  2. Saya merasa masalah organisasi adalah masalah saya juga.

  Saya bersedia berusaha di atas batas normal untuk 3. mensukseskan organisasi. Saya terikat dengan organisasi tempat saya bekerja.

  4. Tetap tinggal di organisasi adalah merupakan kebutuhan 5. saya. Apabila saya memutuskan untuk keluar dari organisasi ini, 6. saya akan memerlukan pengorbanan yang harus dipertimbangkan.

  7. Apapun yang terjadi saya akan bertahan di organisasi ini.

  Banyak yang saya peroleh dengan tetap bertahan di 8. organisasi ini.

  KOMITMEN PROFESIONAL Sumber: Robbins (2013)

NO PERNYATAAN STS TS N S SS 1. Saya memiliki hubungan baik dengan rekan sesama profesi

  2. Saya memiliki kebutuhan untuk mandiri .

  3. Saya memiliki keyakinan terhadap peraturan profesi.

  4. Saya memiliki dedikasi pada profesi.

  5. Saya memiliki kewajiban sosial yang harus dipenuhi.

  LAMPIRAN 2 TABULASI DATA LAMPIRAN 3 - 4 OUTPUT SPSS

  

LAMPIRAN 3: OUTPUT SPSS

GAMBARAN UMUM RESPONDEN

Compare Means Auditor Internal KK KO KP * JENISKELAMIN

  36

  66

  77

  77

  77 Std. Deviation 1.93336 3.81569 2.39110

  KK KO KP * PENDIDIKAN

  PENDIDIKAN KK KO KP D3 Mean 18.4000 26.6000 19.0000 N

  5

  5

  5 Std. Deviation .89443 2.40832 1.41421 S1

  Mean 18.7576 30.5000 19.5606 N

  66

  9 Std. Deviation 1.87824 5.23874 2.12786 Total

  66 Std. Deviation 1.98503 3.74269 2.37376 S2

  Mean 19.6667 32.5000 21.6667 N

  6

  6

  6 Std. Deviation 1.96638 3.83406 2.58199 Total

  Mean 18.8052 30.4026 19.6883 N

  77

  77

  77 Std. Deviation 1.93336 3.81569 2.39110

  Mean 18.8052 30.4026 19.6883 N

  9

  36

  KK KO KP * UMUR

  36 Std. Deviation 1.67971 3.79557 2.44690 W

  Mean 18.7073 29.6829 19.5122 N

  41

  41

  41 Std. Deviation 2.14760 3.73121 2.35714 Total

  Mean 18.8052 30.4026 19.6883 N

  77

  77

  77 Std. Deviation 1.93336 3.81569 2.39110

  UMUR KK KO KP 21-30

  JENISKELAMIN KK KO KP P Mean 18.9167 31.2222 19.8889 N

  Mean 18.1739 27.3913 18.5652 N

  23

  23

  23 Std. Deviation 1.80031 3.18718 2.14955 31-40

  Mean 18.7778 31.7778 19.8889 N

  45

  45

  45 Std. Deviation 1.83264 2.87536 2.30831 41-50

  Mean 20.5556 31.2222 21.5556 N

  9

  KK KO KP * LAMABEKERJA

  LAMABEKERJA KK KO KP Mean 18.8571 29.2381 19.3810

  <5 N

  21

  21

  21 Std. Deviation 2.43487 4.26503 2.43877 Mean 18.6923 29.3077 20.5385

  >10 N

  13

  13

  13 Std. Deviation 2.39390 4.13087 2.06621 Mean 18.8140 31.3023 19.5814

  5-10 N

  43

  43

  43 Std. Deviation 1.51588 3.30609 2.45175 Mean 18.8052 30.4026 19.6883

  Total N

  77

  77

  77 Std. Deviation 1.93336 3.81569 2.39110

Compare Means Auditor Eksternal KK KO KP * JENISKELAMIN

  JENISKELAMIN KK KO KP Mean 21.2500 29.6000 21.7000

  P N

  20

  20

  20 Std. Deviation 2.40340 5.96834 1.89459 Mean 22.7000 34.2000 21.9000

  W N

  10

  10

  10 Std. Deviation 1.49443 1.47573 1.66333 Mean 21.7333 31.1333 21.7667

  Total N

  30

  30

  30 Std. Deviation 2.22731 5.37384 1.79431

  KK KO KP * UMUR

  UMUR KK KO KP Mean 22.4000 30.3333 22.2000

  21-30 N

  15

  15

  15 Std. Deviation 2.06328 5.94819 2.04241 Mean 20.9231 31.5385 21.2308

  31-40 N

  13

  13

  13 Std. Deviation 2.39658 5.05990 1.53590 Mean 22.0000 34.5000 22.0000

  41-50 N

  2

  2

  2 Std. Deviation .00000 .70711 .00000 Mean 21.7333 31.1333 21.7667

  Total N

  30

  30

  30 Std. Deviation 2.22731 5.37384 1.79431

  KK KO KP * PENDIDIKAN

  PENDIDIKAN KK KO KP D3 Mean 23.0000 33.0000 22.0000

  N

  1

  1

  1 Std. Deviation . . . Mean 21.6897 31.0690 21.7586

  S1 N

  29

  29

  29 Std. Deviation 2.25362 5.45718 1.82552 Mean 21.7333 31.1333 21.7667

  Total N

  30

  30

  30 Std. Deviation 2.22731 5.37384 1.79431

  KK KO KP * LAMABEKERJA

  LAMABEKERJA KK KO KP Mean 21.4762 31.4762 21.4286

  <5 N

  21

  21

  21 Std. Deviation 2.04007 4.97613 1.66046 Mean 22.3333 30.3333 22.5556

  5-10 N

  9

  9

  9 Std. Deviation 2.64575 6.46142 1.94365 Mean 21.7333 31.1333 21.7667

  Total N

  30

  30

  30 Std. Deviation 2.22731 5.37384 1.79431

Compare Means Keseluruhan Auditor Report

  KK JENIS KELAMIN Mean N Std. Deviation P

  19.75 56 2.250 W

  19.49 51 2.580 Total 19.63 107 2.405

  a

ANOVA Table

Sum of df Mean F Sig.

  Squares Square Between

  (Combined) 1.802 1 1.802 .309 .579 Groups

  KK * JENIS Within Groups 611.245 105 5.821

  KELAMIN Total 613.047 106 a. The grouping variable JENIS KELAMIN is a string, so the test for linearity cannot be computed.

  Report

  KK UMUR Mean N Std. Deviation 21-30

  19.84 38 2.814 31-40

  19.26 58 2.149 41-50

  20.82 11 1.779 Total 19.63 107 2.405

  a

ANOVA Table

Sum of df Mean Square F Sig.

  Squares Between Groups (Combined) 25.237 2 12.619 2.233 .112 Within Groups 587.810 104 5.652

  KK * UMUR Total 613.047 106 a. The grouping variable UMUR is a string, so the test for linearity cannot be computed.

  Report

  KK PENDIDIKAN Mean N Std. Deviation D3

  19.17 6 2.041 S1

  19.65 95 2.466 S2

  19.67 6 1.966 Total 19.63 107 2.405

  a

ANOVA Table

Sum of df Mean F Sig.

  Squares Square Between

  (Combined) 1.343 2 .672 .114 .892 Groups

  KK * Within Groups 611.704 104 5.882

  PENDIDIKAN Total 613.047 106 a. The grouping variable PENDIDIKAN is a string, so the test for linearity cannot be computed.

  Report

  KK LAMA BEKERJA Mean N Std. Deviation <5

  20.17 42 2.584 >10

  18.69 13 2.394 5-10

  19.42 52 2.190 Total 19.63 107 2.405

  a

ANOVA Table

Sum of df Mean F Sig.

  Squares Square Between

  (Combined) 25.752 2 12.876 2.280 .107 Groups

  KK * LAMA Within Groups 587.295 104 5.647

  BEKERJA Total 613.047 106 a. The grouping variable LAMA BEKERJA is a string, so the test for linearity cannot be computed.

  Report

  KK JENIS AUDITOR Mean N Std. Deviation EKSTERNAL

  21.73 30 2.227

  INTERNAL

  18.81 77 1.933 Total 19.63 107 2.405

  a

ANOVA Table

Sum of df Mean F Sig.

  Squares Square Between (Combined) 185.102 1 185.102 45.416 .000

  Groups KK * JENIS

  Within Groups 427.945 105 4.076 AUDITOR

  Total 613.047 106 a. The grouping variable JENIS AUDITOR is a string, so the test for linearity cannot be computed.

  

LAMPIRAN 3: OUTPUT SPSS

UJI HIPOTESIS 1

Regression a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KO . Enter

  b

  2 KO.JA . Enter

  a. Dependent Variable: KK b. All requested variables entered.

  Model Summary

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

  a

  1 .625 .390 .378 1.89612

  b

  2 .648 .419 .402 1.85895

  a. Predictors: (Constant), JA, KO

  b. Predictors: (Constant), JA, KO, KO.JA

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression 239.138 2 119.569 33.257 .000 Residual 373.909 104 3.595

  1 Total 613.047 106

  c

  Regression 257.110 3 85.703 24.801 .000 Residual 355.937 103 3.456

  2 Total 613.047 106

  a. Dependent Variable: KK

  b. Predictors: (Constant), JA, KO

  c. Predictors: (Constant), JA, KO, KO.JA

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients

  B Std. Error Beta Tolerance

  VIF (Constant) 13.736 1.325 10.366 .000

  1 KO .167 .043 .298 3.877 .000 .994 1.006 JA 2.806 .409 .527 6.856 .000 .994 1.006 (Constant) 11.193 1.712 6.537 .000 KO .250 .056 .447 4.480 .000 .566 1.767

  2 JA 8.790 2.655 1.650 3.311 .001 .023 44.021 KO.JA -.194 .085 -1.157 -2.280 .025 .022 45.655

  a. Dependent Variable: KK

  Regression

  a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KO_MC . Enter

  b

  2 KO.JA_MC . Enter

  a. Dependent Variable: KK_MC b. All requested variables entered.

  Model Summary

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

  a

  1 .625 .390 .378 1.89612

  b

  2 .648 .419 .402 1.85895

  a. Predictors: (Constant), JA, KO_MC

  b. Predictors: (Constant), JA, KO_MC, KO.JA_MC

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression 239.138 2 119.569 33.257 .000 Residual 373.909 104 3.595

  1 Total 613.047 106

  c

  Regression 257.110 3 85.703 24.801 .000 Residual 355.937 103 3.456

  2 Total 613.047 106

  a. Dependent Variable: KK_MC

  b. Predictors: (Constant), JA, KO_MC

  c. Predictors: (Constant), JA, KO_MC, KO.JA_MC

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients

  B Std. Error Beta Tolerance

  VIF (Constant) -.790 .216 -3.654 .000

  1 KO_MC .167 .043 .298 3.877 .000 .994 1.006 JA 2.806 .409 .527 6.856 .000 .994 1.006 (Constant) -.773 .212 -3.643 .000 KO_MC .250 .056 .447 4.480 .000 .566 1.767

  2 JA 2.847 .402 .534 7.088 .000 .992 1.008 KO.JA_MC .194 .085 .228 2.280 .025 .565 1.769

  a. Dependent Variable: KK_MC

NPar Tests One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N 107

  Mean

  0E-7

  a,b

  Normal Parameters Std. Deviation .98574749 Absolute .056

  Most Extreme Differences Positive .053 Negative -.056

  Kolmogorov-Smirnov Z .580 Asymp. Sig. (2-tailed) .890 a. Test distribution is Normal.

  b. Calculated from data.

Regression a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KO_MC . Enter

  b

  2 KO.JA_MC . Enter

  a. Dependent Variable: ABSRES1 b. All requested variables entered.

  Model Summary

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

  a

  1 .277 .077 .059 1.11533

  b

  2 .387 .150 .125 1.07570

  a. Predictors: (Constant), JA, KO_MC

  b. Predictors: (Constant), JA, KO_MC, KO.JA_MC

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression 10.792 2 5.396 4.338 .016 Residual 129.371 104 1.244

  1 Total 140.163 106

  c

  Regression 20.978 3 6.993 6.043 .001 Residual 119.185 103 1.157

  2 Total 140.163 106

  a. Dependent Variable: ABSRES1

  b. Predictors: (Constant), JA, KO_MC

  c. Predictors: (Constant), JA, KO_MC, KO.JA_MC

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients

  B Std. Error Beta Tolerance

  VIF

  1 (Constant) 1.331 .127 10.459 .000 KO_MC -.069 .025 -.257 -2.725 .058 .994 1.006 JA .319 .241 .125 1.324 .188 .994 1.006

  2 (Constant) 1.344 .123 10.944 .000 KO_MC -.006 .032 -.022 -.184 .854 .566 1.767 JA .349 .232 .137 1.502 .136 .992 1.008 KO.JA_MC -.146 .049 -.359 -2.967 .054 .565 1.769

  a. Dependent Variable: ABSRES1

  

LAMPIRAN 4: OUTPUT SPSS

UJI HIPOTESIS 2

Regression a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KP . Enter

  b

  2 KP.JA . Enter

  a. Dependent Variable: KK b. All requested variables entered.

  Model Summary

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

  a

  1 .680 .462 .451 1.78114

  b

  2 .701 .491 .476 1.74104

  a. Predictors: (Constant), JA, KP

  b. Predictors: (Constant), JA, KP, KP.JA

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression 283.110 2 141.555 44.620 .000 Residual 329.936 104 3.172

  1 Total 613.047 106

  c

  Regression 300.830 3 100.277 33.081 .000 Residual 312.216 103 3.031

  2 Total 613.047 106

  a. Dependent Variable: KK

  b. Predictors: (Constant), JA, KP

  c. Predictors: (Constant), JA, KP, KP.JA

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients

  B Std. Error Beta Tolerance

  VIF (Constant) 10.322 1.540 6.704 .000

  1 KP .431 .078 .434 5.558 .000 .850 1.177 JA 2.033 .416 .381 4.888 .000 .850 1.177 (Constant) 11.994 1.656 7.241 .000 KP .346 .084 .348 4.142 .000 .700 1.429

  2 JA -8.243 4.269 -1.547 -1.931 .056 .008 129.811 KP.JA .480 .199 1.970 2.418 .017 .007 134.307

  a. Dependent Variable: KK

  Regression

  a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KP_MC . Enter

  b

  2 KP.JA_MC . Enter

  a. Dependent Variable: KK_MC b. All requested variables entered.

  c Model Summary

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

  a

  1 .680 .462 .451 1.78114

  b

  2 .701 .491 .476 1.74104

  a. Predictors: (Constant), JA, KP_MC

  b. Predictors: (Constant), JA, KP_MC, KP.JA_MC

  c. Dependent Variable: KK_MC

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression 283.110 2 141.555 44.620 .000 Residual 329.936 104 3.172

  1 Total 613.047 106

  c

  Regression 300.830 3 100.277 33.081 .000 Residual 312.216 103 3.031

  2 Total 613.047 106

  a. Dependent Variable: KK_MC

  b. Predictors: (Constant), JA, KP_MC

  c. Predictors: (Constant), JA, KP_MC, KP.JA_MC

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients

  B Std. Error Beta Tolerance

  VIF (Constant) -.574 .208 -2.761 .007

  1 KP_MC .431 .078 .434 5.558 .000 .850 1.177 JA 2.033 .416 .381 4.888 .000 .850 1.177 (Constant) -.624 .204 -3.053 .003 KP_MC .346 .084 .348 4.142 .000 .700 1.429

  2 JA 1.490 .464 .280 3.211 .002 .652 1.535 KP.JA_MC .480 .199 .231 2.418 .017 .542 1.844

  a. Dependent Variable: KK_MC

NPar Tests One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N 107

  Mean

  0E-7

  a,b

  Normal Parameters Std. Deviation .98574749 Absolute .075

  Most Extreme Differences Positive .067 Negative -.075

  Kolmogorov-Smirnov Z .779 Asymp. Sig. (2-tailed) .579 a. Test distribution is Normal.

  b. Calculated from data.

Regression a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

  b

  1 JA, KP_MC . Enter

  b

  2 KP.JA_MC . Enter

  a. Dependent Variable: ABSRES2 b. All requested variables entered.

  Model Summary

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

  a

  1 .077 .006 -.013 1.01175

  b

  2 .191 .036 .008 1.00097

  a. Predictors: (Constant), JA, KP_MC

  b. Predictors: (Constant), JA, KP_MC, KP.JA_MC

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression .638 2 .319 .312 .733 Residual 106.457 104 1.024

  1 Total 107.096 106

  c

  Regression 3.896 3 1.299 1.296 .280 Residual 103.200 103 1.002

  2 Total 107.096 106

  a. Dependent Variable: ABSRES2

  b. Predictors: (Constant), JA, KP_MC

  c. Predictors: (Constant), JA, KP_MC, KP.JA_MC

  a

Coefficients

Model Unstandardized Coefficients Standardized t Sig.

  Coefficients B Std. Error Beta

  (Constant) 1.430 .118 12.108 .000

  1 KP_MC -.004 .044 -.010 -.094 .925 JA -.162 .236 -.073 -.686 .494 (Constant) 1.451 .117 12.357 .000

  2 KP_MC .032 .048 .078 .672 .503 JA .070 .267 .032 .264 .793

  KP.JA_MC -.206 .114 -.237 -1.803 .074

  a. Dependent Variable: ABSRES2

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