bab v kesimpulan dan saran 5.1. kesimpulan · mustafa, edwin nasution. ... cv alfabeta. bandung....

56

BAB V

KESIMPULAN DAN SARAN

5.1. Kesimpulan

Berdasarkan analisis data penelitian yang sudah dilakukan, maka dapat

disimpulkan bahwa tidak semua variabel independent mempengaruhi variabel

dependent secara signifikan. Variabel Independensi, Integritas dan Kompetensi

berpengaruh positif terhadap Kualitas Hasil Pemeriksaan. Dengan demikian,

semakin tinggi independensi, integritas dan tinggi tingkat kompetensi yang

dimiliki auditor, maka semakin meningkat atau semakin baik kualitas hasil

pemeriksaan yang dilakukannya. Sedangkan untuk variabel pengalaman kerja dan

obyektivitas tidak berpengaruh signifikan terhadap kualitas hasil pemeriksaan.

Sedangkan secara simultan, kelima variabel tersebut berpengaruh terhadap

kualitas hasil pemeriksaan dengan kemampuan menjelaskan terhadap variabel

dependen sebesar 61,2%. sedangkan sisanya sebesar 38,8% dipengaruhi oleh

variabel lain yang tidak termasuk dalam model penelitian ini. Hal ini berarti masih

banyak variabel- variabel independen lainnya yang dapat menjelaskan variabel

kualitas hasil pemeriksaan.

57

5.2 Saran

1. Ruang lingkup penelitian ini hanya di lakukan pada Inspektorat Provinsi

Daerah Istimewa Yogyakarta sehingga untuk mendapatkan kesimpulan

yang bersifat umum perlu dilakukan penelitian yanglebih luas.

2. Masih terdapat variabel independen lain yang mempengaruhi variasi

dalam variabel kualitas hasil pemeriksaan yang belum tergali pada

penlitian ini. Penelitian selanjutnya dapat memasukkan variabel- variabel

lain.

64

DAFTAR PUSTAKA

Alim, M. Nizarul. Trisni Hapsari dan Lilik Purwanti. 2007. Jurnal. Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. SNA X. Makassar.

Arens, Alvin A., Randal J.E dan Mark S.B. 2004. Auditing dan Pelayanan

Verifikasi, Pendekatan Terpadu. Jilid 1, Edisi Kesembilan. Penerbit PT Indeks. Jakarta.

Arikonto, Suharsimi. 2003. Manajemen Penelitian. Edisi Baru. Cetakan Keenam.

PT. Rineka Cipta. Jakarta. Asih, Dwi Ananing Tyas. 2006. Jurnal. Pengaruh Pengalaman Terhadap

Peningkatan Keahlian Auditor Dalam Bidang Auditing. Skripsi. Fakultas Ekonomi Universitas Islam Indonesia. Yogyakarta.

Budi, Sasongko. Basuki dan Hendaryatno. 2004. Jurnal. Internal Auditor dan

Dilema Etika. SNA VII. 22 Christiawan, Yulius Jogi. 2002. Jurnal. Kompetensi dan Independensi Akuntan

Publik: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi & Keuangan Vol.4, No. 2, November, 79 - 92.

Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan program SPSS.

Cetakan IV. Badan Penerbit Universitas Diponegoro. Semarang. Herliansyah, Yudhi. Meifida Ilyas. 2006. Jurnal. Pengaruh Pengalaman Auditor

Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. SNA IX. Padang.

Mardisar, Diani. Ria Nelly Sari. 2007. Jurnal. Pengaruh Akuntabilitas Dan

Pengetahuan Terhadap Kualitas Hasil Kerja Auditor. SNA X. Makassar. Mulyadi dan Kanaka Purwadireja. 1998. Auditing. Edisi Kelima. Penerbit

Salemba Empat. Jakarta. Mustafa, Edwin Nasution. Hardius Usman. 2007. Proses Penelitian Kuantitatif.

Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia. Oktavia, Reni. 2006. Jurnal. Pengaruh Pengalaman Audit Dan Self-Efficacy

Terhadap Keputusan Auditor: Survey Pada Auditor Pemerintah. FakultasEkonomi. Universitas Lampung. Peraturan Pemerintah Nomor 60 tahun 2008 tentang Sistem Pengendalian InternPemerintah

65

Permenpan Nomor PER/04/M.PAN/03/2008 tentang Kode Etik Aparat Pengawasan Intern Pemerintah

Permenpan Nomor PER/05/M.PAN/03/2008 tentang Standar Audit Aparat

Pengawasan Intern Pemerintah Pusdiklatwas BPKP. 2005. Kode Etik dan Standar Audit. Edisi Keempat. Rai, Agung. 2008. Audit Kinerja Pada Sektor Publik. Penerbit Salemba Empat. Sugiyono. 2004. Metode Penelitian Bisnis. CV Alfabeta. Bandung. Sunarto. 2003. Auditing. Edisi Revisi Cetakan Pertama. Penerbit

Panduan.Yogyakarta. Suraida, Ida. 2005. Jurnal. Pengaruh Etika, Kompetensi, Pengalaman Audit Dan

Risiko Audit Terhadap Skeptisme Profesional Auditor Dan Ketepatan23 Pemberian Opini Akuntan Publik. Sosiohumaniora, Vol. 7, No. 3, November,186

- 202. Trisnaningsih, Sri. 2007. Jurnal. Independensi Auditor Dan Komitmen Organisasi

Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Auditor. SNA XMakassar.

66

LAMPIRAN I

67

LAMPIRAN II

68

Reliability Scale: ALL VARIABLES

Case Processing Summary

30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %

Listwise deletion based on allvariables in the procedure.

a.

Reliability Statistics

.813 4

Cronbach'sAlpha N of Items

Item-Total Statistics

12.63 4.654 .533 .87312.43 5.013 .875 .64912.43 7.220 .512 .82312.60 5.559 .782 .703

X1-I-01X1-I-02X1-I-03X1-I-04

Scale Mean ifItem Deleted

ScaleVariance if

Item Deleted

CorrectedItem-TotalCorrelation

Cronbach'sAlpha if Item

Deleted

69



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.634 4



12.43 2.806 .489 .54712.23 2.944 .397 .59212.50 1.914 .499 .50312.83 2.144 .382 .610

X1-II-01X1-II-02X1-II-03X1-II-04


ScaleVariance if

Item Deleted



Deleted

70



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.755 3



7.57 2.392 .618 .6347.50 2.190 .778 .4287.27 3.375 .395 .858

X2-I-01X2-I-02X2-I-03


ScaleVariance if

Item Deleted



Deleted

71



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.725 3



8.63 .861 .564 .8018.30 1.666 .614 .6078.27 1.720 .676 .586

X2-II-01X2-II-02X2-II-03


ScaleVariance if

Item Deleted



Deleted

72



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.812 3



8.50 1.638 .739 .6918.57 1.151 .602 .9118.47 1.706 .780 .679

X2-III-01X2-III-02X2-III-03


ScaleVariance if

Item Deleted



Deleted

73



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.757 4



12.93 1.582 .569 .69312.97 1.413 .532 .72312.83 1.454 .755 .59812.77 1.771 .406 .775

X3-I-01X3-I-02X3-I-03X3-I-04


ScaleVariance if

Item Deleted



Deleted

74



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.943 4



13.27 2.133 .882 .92013.33 2.023 .839 .93613.37 2.171 .874 .92313.33 2.161 .869 .924

X3-II-01X3-II-02X3-II-03X3-II-04


ScaleVariance if

Item Deleted



Deleted

75



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.773 3



9.20 .855 .467 .8398.93 .616 .811 .4488.93 .754 .574 .732

X4-I-01X4-I-02X4-I-03


ScaleVariance if

Item Deleted



Deleted

76



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.839 3



9.23 .737 .790 .6869.17 .764 .795 .6869.27 .892 .541 .928

X4-II-01X4-II-02X4-II-03


ScaleVariance if

Item Deleted



Deleted

77



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.716 3



8.73 1.444 .734 .4788.83 .971 .602 .5688.90 1.541 .378 .805



ScaleVariance if

Item Deleted



Deleted

78



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.772 5



17.57 3.357 .630 .70417.50 3.293 .622 .70517.60 2.938 .461 .79317.30 3.734 .509 .74417.23 3.564 .617 .715

X4-IV-01X4-IV-02X4-IV-03X4-IV-04X4-IV-05


ScaleVariance if

Item Deleted



Deleted

79



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.720 3



8.90 .783 .579 .5879.00 1.034 .434 .7518.77 .944 .632 .536

X5-I-01X5-I-02X5-I-03


ScaleVariance if

Item Deleted



Deleted

80



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.918 4



13.90 1.679 .897 .86213.93 1.857 .709 .92813.83 1.730 .893 .86513.83 1.868 .754 .912

X5-II-01X5-II-02X5-II-03X5-II-04


ScaleVariance if

Item Deleted



Deleted

81



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.920 3



9.00 1.172 .845 .8869.17 1.040 .809 .9109.10 .990 .874 .855



ScaleVariance if

Item Deleted



Deleted

82



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.947 5



18.10 3.610 .737 .95418.10 3.472 .824 .93918.03 3.413 .863 .93218.03 3.344 .909 .92418.00 3.310 .940 .919

Y1-I-01Y1-I-02Y1-I-03Y1-I-04Y1-I-05


ScaleVariance if

Item Deleted



Deleted

83



30 100.00 .0

30 100.0

ValidExcludeda

Total

CasesN %


a.


.878 5



17.73 3.582 .778 .83817.80 3.545 .792 .83417.97 2.930 .700 .87417.93 3.582 .808 .83317.77 3.909 .575 .881

Y1-II-01Y1-II-02Y1-II-03Y1-II-04Y1-II-05


ScaleVariance if

Item Deleted



Deleted

84

LAMPIRAN III

85

Frequencies

Statistics

Jenis Kelamin45

0ValidMissing

N

Jenis Kelamin

29 64.4 64.4 64.416 35.6 35.6 100.045 100.0 100.0

laki-lakiperempuanTotal

ValidFrequency Percent Valid Percent

CumulativePercent

86

LAMPIRAN IV

87

Frequency Table

Statistics

45 0 4.22 1.12645 0 4.40 .80945 0 4.38 .61445 0 4.22 .76545 0 4.33 .52245 0 4.42 .49945 0 4.18 .80645 0 3.96 .92845 0 3.73 .96345 0 3.89 .91045 0 4.04 .85245 0 4.07 .93945 0 4.24 .60945 0 4.42 .49945 0 4.36 .57045 0 4.27 .80945 0 4.40 .53945 0 4.31 .51445 0 4.18 .77745 0 4.36 .48445 0 4.42 .49945 0 4.47 .50545 0 4.40 .58045 0 4.44 .50345 0 4.44 .50345 0 4.38 .49045 0 4.62 .49045 0 4.58 .49945 0 4.58 .49945 0 4.60 .49545 0 4.53 .50545 0 4.49 .50645 0 4.38 .71645 0 4.36 .64545 0 4.29 .54945 0 4.33 .56445 0 4.29 .75745 0 4.47 .50545 0 4.51 .50645 0 4.24 .64545 0 4.16 .56245 0 4.29 .62645 0 4.36 .57045 0 4.27 .68845 0 4.36 .60945 0 4.33 .70745 0 4.27 .68845 0 4.20 .58845 0 4.27 .61845 0 4.40 .49545 0 4.44 .54645 0 4.49 .50645 0 4.42 .54345 0 4.51 .50645 0 4.53 .50545 0 4.47 .50545 0 4.33 .67445 0 4.36 .48445 0 4.51 .506

X1-I-01X1-I-02X1-I-03X1-I-04X1-II-01X1-II-02X1-II-03X1-II-04X2-I-01X2-I-02X2-I-03X2-II-01X2-II-02X2-II-03X2-III-01X2-III-02X2-III-03X3-I-01X3-I-02X3-I-03X3-I-04X3-II-01X3-II-02X3-II-03X3-II-04X4-I-01X4-I-02X4-I-03X4-II-01X4-II-02X4-II-03X4-III-01X4-III-02X4-III-03X4-IV-01X4-IV-02X4-IV-03X4-IV-04X4-IV-05X5-I-01X5-I-02X5-I-03X5-II-01X5-II-02X5-II-03X5-II-04X5-III-01X5-III-02X5-III-03Y1-I-01Y1-I-02Y1-I-03Y1-I-04Y1-I-05Y1-II-01Y1-II-02Y1-II-03Y1-II-04Y1-II-05

Valid MissingN

Mean Std. Deviation

88

X1-I-01

4 8.9 8.9 8.919 42.2 42.2 51.122 48.9 48.9 100.045 100.0 100.0

STSSSSTotal


CumulativePercent

X1-I-02

1 2.2 2.2 2.21 2.2 2.2 4.4

20 44.4 44.4 48.923 51.1 51.1 100.045 100.0 100.0

STSTSSSSTotal


CumulativePercent

X1-I-03

1 2.2 2.2 2.225 55.6 55.6 57.819 42.2 42.2 100.045 100.0 100.0

TSSSSTotal


CumulativePercent

X1-I-04

1 2.2 2.2 2.23 6.7 6.7 8.9

25 55.6 55.6 64.416 35.6 35.6 100.045 100.0 100.0

STSNSSSTotal


CumulativePercent

X1-II-01

1 2.2 2.2 2.228 62.2 62.2 64.416 35.6 35.6 100.045 100.0 100.0

NSSSTotal


CumulativePercent

89

X1-II-02

26 57.8 57.8 57.819 42.2 42.2 100.045 100.0 100.0

SSSTotal


CumulativePercent

X1-II-03

3 6.7 6.7 6.72 4.4 4.4 11.1

24 53.3 53.3 64.416 35.6 35.6 100.045 100.0 100.0

TSNSSSTotal


CumulativePercent

X1-II-04

1 2.2 2.2 2.23 6.7 6.7 8.95 11.1 11.1 20.0

24 53.3 53.3 73.312 26.7 26.7 100.045 100.0 100.0

STSTSNSSSTotal


CumulativePercent

X2-I-01

7 15.6 15.6 15.67 15.6 15.6 31.1

22 48.9 48.9 80.09 20.0 20.0 100.0

45 100.0 100.0

TSNSSSTotal


CumulativePercent

X2-I-02

6 13.3 13.3 13.33 6.7 6.7 20.0

26 57.8 57.8 77.810 22.2 22.2 100.045 100.0 100.0

TSNSSSTotal


CumulativePercent

90

X2-I-03

1 2.2 2.2 2.23 6.7 6.7 8.9

30 66.7 66.7 75.611 24.4 24.4 100.045 100.0 100.0

STSTSSSSTotal


CumulativePercent

X2-II-01

1 2.2 2.2 2.23 6.7 6.7 8.93 6.7 6.7 15.6

23 51.1 51.1 66.715 33.3 33.3 100.045 100.0 100.0

STSTSNSSSTotal


CumulativePercent

X2-II-02

4 8.9 8.9 8.926 57.8 57.8 66.715 33.3 33.3 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X2-II-03

26 57.8 57.8 57.819 42.2 42.2 100.045 100.0 100.0

SSSTotal


CumulativePercent

X2-III-01

2 4.4 4.4 4.425 55.6 55.6 60.018 40.0 40.0 100.045 100.0 100.0

NSSSTotal


CumulativePercent

91

X2-III-02

3 6.7 6.7 6.71 2.2 2.2 8.9

22 48.9 48.9 57.819 42.2 42.2 100.045 100.0 100.0

TSNSSSTotal


CumulativePercent

X2-III-03

1 2.2 2.2 2.225 55.6 55.6 57.819 42.2 42.2 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X3-I-01

1 2.2 2.2 2.229 64.4 64.4 66.715 33.3 33.3 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X3-I-02

1 2.2 2.2 2.21 2.2 2.2 4.41 2.2 2.2 6.7

28 62.2 62.2 68.914 31.1 31.1 100.045 100.0 100.0

STSTSNSSSTotal


CumulativePercent

X3-I-03

29 64.4 64.4 64.416 35.6 35.6 100.045 100.0 100.0

SSSTotal


CumulativePercent

92

X3-I-04

26 57.8 57.8 57.819 42.2 42.2 100.045 100.0 100.0

SSSTotal


CumulativePercent

X3-II-01

24 53.3 53.3 53.321 46.7 46.7 100.045 100.0 100.0

SSSTotal


CumulativePercent

X3-II-02

2 4.4 4.4 4.423 51.1 51.1 55.620 44.4 44.4 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X3-II-03

25 55.6 55.6 55.620 44.4 44.4 100.045 100.0 100.0

SSSTotal


CumulativePercent

X3-II-04

25 55.6 55.6 55.620 44.4 44.4 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-I-01

28 62.2 62.2 62.217 37.8 37.8 100.045 100.0 100.0

SSSTotal


CumulativePercent

93

X4-I-02

17 37.8 37.8 37.828 62.2 62.2 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-I-03

19 42.2 42.2 42.226 57.8 57.8 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-II-01

19 42.2 42.2 42.226 57.8 57.8 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-II-02

18 40.0 40.0 40.027 60.0 60.0 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-II-03

21 46.7 46.7 46.724 53.3 53.3 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-III-01

23 51.1 51.1 51.122 48.9 48.9 100.045 100.0 100.0

SSSTotal


CumulativePercent

94

X4-III-02

1 2.2 2.2 2.224 53.3 53.3 55.620 44.4 44.4 100.045 100.0 100.0

STSSSSTotal


CumulativePercent

X4-III-03

4 8.9 8.9 8.921 46.7 46.7 55.620 44.4 44.4 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X4-IV-01

2 4.4 4.4 4.428 62.2 62.2 66.715 33.3 33.3 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X4-IV-02

2 4.4 4.4 4.426 57.8 57.8 62.217 37.8 37.8 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X4-IV-03

1 2.2 2.2 2.22 4.4 4.4 6.7

24 53.3 53.3 60.018 40.0 40.0 100.045 100.0 100.0

STSNSSSTotal


CumulativePercent

95

X4-IV-04

24 53.3 53.3 53.321 46.7 46.7 100.045 100.0 100.0

SSSTotal


CumulativePercent

X4-IV-05

22 48.9 48.9 48.923 51.1 51.1 100.045 100.0 100.0

SSSTotal


CumulativePercent

X5-I-01

5 11.1 11.1 11.124 53.3 53.3 64.416 35.6 35.6 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-I-02

4 8.9 8.9 8.930 66.7 66.7 75.611 24.4 24.4 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-I-03

4 8.9 8.9 8.924 53.3 53.3 62.217 37.8 37.8 100.045 100.0 100.0

NSSSTotal


CumulativePercent

96

X5-II-01

2 4.4 4.4 4.425 55.6 55.6 60.018 40.0 40.0 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-II-02

6 13.3 13.3 13.321 46.7 46.7 60.018 40.0 40.0 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-II-03

3 6.7 6.7 6.723 51.1 51.1 57.819 42.2 42.2 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-II-04

6 13.3 13.3 13.318 40.0 40.0 53.321 46.7 46.7 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-III-01

6 13.3 13.3 13.321 46.7 46.7 60.018 40.0 40.0 100.045 100.0 100.0

NSSSTotal


CumulativePercent

97

X5-III-02

4 8.9 8.9 8.928 62.2 62.2 71.113 28.9 28.9 100.045 100.0 100.0

NSSSTotal


CumulativePercent

X5-III-03

4 8.9 8.9 8.925 55.6 55.6 64.416 35.6 35.6 100.045 100.0 100.0

NSSSTotal


CumulativePercent

Y1-I-01

27 60.0 60.0 60.018 40.0 40.0 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-I-02

1 2.2 2.2 2.223 51.1 51.1 53.321 46.7 46.7 100.045 100.0 100.0

NSSSTotal


CumulativePercent

Y1-I-03

23 51.1 51.1 51.122 48.9 48.9 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-I-04

1 2.2 2.2 2.224 53.3 53.3 55.620 44.4 44.4 100.045 100.0 100.0

NSSSTotal


CumulativePercent

98

Y1-I-05

22 48.9 48.9 48.923 51.1 51.1 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-II-01

21 46.7 46.7 46.724 53.3 53.3 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-II-02

24 53.3 53.3 53.321 46.7 46.7 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-II-03

1 2.2 2.2 2.22 4.4 4.4 6.7

23 51.1 51.1 57.819 42.2 42.2 100.045 100.0 100.0

TSNSSSTotal


CumulativePercent

Y1-II-04

29 64.4 64.4 64.416 35.6 35.6 100.045 100.0 100.0

SSSTotal


CumulativePercent

Y1-II-05

22 48.9 48.9 48.923 51.1 51.1 100.045 100.0 100.0

SSSTotal


CumulativePercent

99

X1-I

1 2.2 2.2 2.24 8.9 8.9 11.1

40 88.9 88.9 100.045 100.0 100.0

RendahSedangTinggiTotal


CumulativePercent

X1-II

4 8.9 8.9 8.941 91.1 91.1 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X2-I

2 4.4 4.4 4.414 31.1 31.1 35.629 64.4 64.4 100.045 100.0 100.0

RendahSedangTinggiTotal


CumulativePercent

X2-II

8 17.8 17.8 17.837 82.2 82.2 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X2-III

5 11.1 11.1 11.140 88.9 88.9 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X3-I

1 2.2 2.2 2.244 97.8 97.8 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

100

X3-II

45 100.0 100.0 100.0TinggiValidFrequency Percent Valid Percent

CumulativePercent

X4-I


CumulativePercent

X4-II


CumulativePercent

X4-III

3 6.7 6.7 6.742 93.3 93.3 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X4-IV

1 2.2 2.2 2.244 97.8 97.8 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X5-I

7 15.6 15.6 15.638 84.4 84.4 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

X5-II

4 8.9 8.9 8.941 91.1 91.1 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

101

X5-III

10 22.2 22.2 22.235 77.8 77.8 100.045 100.0 100.0

SedangTinggiTotal


CumulativePercent

Y1-I


CumulativePercent

Y1-II


CumulativePercent

102

LAMPIRAN V

103

Uji Normallitas Charts

Uji Heterokesdastisitas

Observed Cum Prob1.00.80.60.40.20.0

Expe

cted

Cum

Pro

b

1.0

0.8

0.6

0.4

0.2

0.0

Normal P-P Plot of Regression Standardized Residual

Dependent Variable: Kualitas Hasil Pemeriksaan (Y)

Regression Standardized Predicted Value3210-1-2

Reg

ress

ion

Stud

entiz

ed R

esid

ual

3

2

1

0

-1

-2

-3

Scatterplot

Dependent Variable: Kualitas Hasil Pemeriksaan (Y)

104

LAMPIRAN VI

105

Uji Autokorelasi

Uji Multikolinieritas

Model Summary b

.810a .656 .612 .24831 1.861Model1

R R SquareAdjustedR Square

Std. Error ofthe Estimate

Durbin-Watson

Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2),Obyektifitas (X3), Pengalaman Kerja (X1), Integritas (X4)

a.

Dependent Variable: Kualitas Hasil Pemeriksaan (Y)b.

Coefficientsa

-.159 .580 -.274 .785.074 .094 .093 .790 .434 .454 .126 .074 .641 1.559.259 .095 .314 2.733 .009 .522 .401 .257 .667 1.499.023 .116 .022 .197 .845 .370 .032 .019 .712 1.404.393 .150 .351 2.612 .013 .683 .386 .245 .488 2.050.319 .083 .392 3.835 .000 .516 .523 .360 .846 1.182

(Constant)Pengalaman Kerja (X1)Independensi (X2)Obyektifitas (X3)Integritas (X4)Kompetensi Auditor (X5)

Model1

B Std. Error

UnstandardizedCoefficients

Beta

StandardizedCoefficients

t Sig. Zero-order Partial PartCorrelations

Tolerance VIFCollinearity Statistics

Dependent Variable: Kualitas Hasil Pemeriksaan (Y)a.

Coefficient Correlationsa

1.000 .135 .062 .091 -.374.135 1.000 -.222 -.319 -.184.062 -.222 1.000 .133 -.398.091 -.319 .133 1.000 -.407

-.374 -.184 -.398 -.407 1.000.007 .001 .001 .001 -.005.001 .009 -.002 -.003 -.003.001 -.002 .013 .001 -.007.001 -.003 .001 .009 -.006

-.005 -.003 -.007 -.006 .023

Kompetensi Auditor (X5)Independensi (X2)Obyektifitas (X3)Pengalaman Kerja (X1)Integritas (X4)Kompetensi Auditor (X5)Independensi (X2)Obyektifitas (X3)Pengalaman Kerja (X1)Integritas (X4)

Correlations

Covariances

Model1

KompetensiAuditor (X5)

Independensi(X2)

Obyektifitas(X3)

PengalamanKerja (X1) Integritas (X4)


106

LAMPIRAN VII

107

Regression

Variables Entered/Removedb

Kompetensi Auditor (X5), Independensi(X2), Obyektifitas (X3), PengalamanKerja (X1), Integritas (X4)

a . Enter

Model1

Variables EnteredVariablesRemoved Method

All requested variables entered.a.


Model Summaryb

.810a .656 .612 .24831 1.861Model1

R R SquareAdjustedR Square

Std. Error ofthe Estimate

Durbin-Watson

Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2),Obyektifitas (X3), Pengalaman Kerja (X1), Integritas (X4)

a.


ANOVAb

4.587 5 .917 14.879 .000a

2.405 39 .0626.992 44

RegressionResidualTotal

Model1

Sum ofSquares df Mean Square F Sig.

Predictors: (Constant), Kompetensi Auditor (X5), Independensi (X2), Obyektifitas(X3), Pengalaman Kerja (X1), Integritas (X4)

a.


Coefficientsa

-.159 .580 -.274 .785.074 .094 .093 .790 .434 .454 .126 .074 .641 1.559.259 .095 .314 2.733 .009 .522 .401 .257 .667 1.499.023 .116 .022 .197 .845 .370 .032 .019 .712 1.404.393 .150 .351 2.612 .013 .683 .386 .245 .488 2.050.319 .083 .392 3.835 .000 .516 .523 .360 .846 1.182

(Constant)Pengalaman Kerja (X1)Independensi (X2)Obyektifitas (X3)Integritas (X4)Kompetensi Auditor (X5)

Model1

B Std. Error

UnstandardizedCoefficients

Beta

StandardizedCoefficients

t Sig. Zero-order Partial PartCorrelations

Tolerance VIFCollinearity Statistics


bab v kesimpulan dan saran 5.1. kesimpulan · mustafa, edwin nasution. ... cv alfabeta. bandung....

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