lampiran 1 : kuesioner penelitian lulusan analisis gap kompetensi lulusan akuntansi ... ·...

104
150 Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI DENGAN HARAPAN PEMBERI KERJA 1A. LULUSAN AKUNTANSI BEKERJA PADA PERUSAHAAN Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan kondisi Anda saat ini. Identitas Diri Nama : (boleh tidak diisi) Tahun angkatan : Tahun kelulusan : Jenis kelamin : Laki Laki Perempuan Mata Kuliah Konsentrasi : Akuntansi Manajemen Akuntansi Sistem Audit Akuntansi Keuangan Pernah mengikuti ujian sertifikasi : CPMA CPA Tidak Pernah Apakah lulus ujian sertifikasi ? Lulus Tidak Identitas Pekerjaan Nama Perusahaan : Lama bekerja pada perusahaan saat ini : Bidang Pekerjaan : Accounting Marketing SDM Keuangan Operasi

Upload: doanhanh

Post on 08-Mar-2019

252 views

Category:

Documents


1 download

TRANSCRIPT

Page 1: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

150

Lampiran 1 : KUESIONER PENELITIAN LULUSAN

ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI

DENGAN HARAPAN PEMBERI KERJA

1A. LULUSAN AKUNTANSI BEKERJA PADA PERUSAHAAN

Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan kondisi

Anda saat ini.

Identitas Diri

Nama : (boleh tidak diisi)

Tahun angkatan :

Tahun kelulusan :

Jenis kelamin : Laki – Laki Perempuan

Mata Kuliah Konsentrasi :

Akuntansi Manajemen Akuntansi Sistem

Audit Akuntansi Keuangan

Pernah mengikuti ujian sertifikasi :

CPMA CPA Tidak Pernah

Apakah lulus ujian sertifikasi ?

Lulus Tidak

Identitas Pekerjaan

Nama Perusahaan :

Lama bekerja pada perusahaan saat ini :

Bidang Pekerjaan :

Accounting Marketing SDM

Keuangan Operasi

Page 2: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

151

Petunjuk Pengisian Kuesioner :

Bacalah pernyataan – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah disediakan

yang sesuai dengan kondisi Anda saat ini :

STS : Sangat Tidak Setuju N : Netral SS : Sangat Setuju

TS : Tidak Setuju S : Setuju

1. Kompetensi mengenai Fundamental Bisnis

PERNYATAAN STS TS N S SS

1 Saya paham mengenai ekonomi makro

2 Saya mampu melakukan analisis mengenai kebijakan fiskal dan moneter

3 Saya paham dan mampu melakukan analisis mengenai ekonomi

mikro

4 Saya paham mengenai struktur pasar dan harga

5 Saya paham mengenai bisnis internasional

6 Saya paham mengenai dasar - dasar sistem informasi

7 Saya paham mengenai pengembangan dan perancangan sistem

8 Saya paham mengenai sistem teknologi informasi

9 Saya paham mengenai teknik-teknik matematika bisnis & keuangan

10 Saya paham mengenai kontrak bisnis dan penyelesaian sengketa

11 Saya paham mengenai mengenai undang - undang kepailitan dan hukum perdata, persaingan usaha, perlindungan konsumen

dan ketenagakerjaan

12 Saya paham mengenai rasio keuangan

13 Saya paham mengenai instrumen keuangan meliputi Obligasi,

Saham biasa, Saham preferensi, Instrumen Derivatif dan Instrumen keuangan jangka panjang lainnya

2. Kompetensi mengenai Akuntansi Manajemen dan Pelaporan Keuangan

PERNYATAAN STS TS N S SS

1 Saya paham dan mampu melakukan analisis mengenai job order costing, process costing dan activity-based costin, absorption

(full) costing and variable (direct) costing

2 Saya paham dan mampu melakukan analisis mengenai metode

akumulasi dan perhitungan biaya seperti joint product atau by-product costing

3 Saya paham dan mampu melakukan analisis mengenai Break Even Point (BEP)

4 Saya paham mengenai jenis – jenis biaya seperti biaya produksi

dengan biaya non - produksi

5 Saya paham mengenai biaya peluang, biaya aktual, normal, dan

standar serta activity-based management (ABM)

6 Saya mampu menyusun dan melakukan analisis serta evaluasi terhadap budgeting

7 Saya paham mengenai pengendalian mutu, tehnik analisis masalah mutu, biaya mutu dan cost of conformance and cost of

non-conformance

8 Saya mampu melakukan analisis mengenai biaya lingkungan,

produktivitas, efisiensi dan pengukurannya

9 Saya mampu melakukan analisis dan evaluasi mengenai manajemen mutu terpadu, ABC, JIT, Kaizen, Return on Quality

(ROQ) dan Total Quality Management (TQM)

10 Saya paham mengenai pengevaluasian kinerja dan pengendalian

11 Saya mampu melakukan analisis dan evaluasi mengenai biaya

dan varian ukuran kinerja

Page 3: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

152

PERNYATAAN STS TS N S SS

12 Saya paham dan mampu melakukan analisis mengenai

pengukuran kinerja keuangan

13 Saya paham dan mampu melakukan analisis mengenai balanced

scorecard

14 Saya mampu menyajikan laporan keuangan

15 Saya paham dan mampu melakukan analisis mengenai sistem

dan proses akuntansi

16 Saya paham mengenai perkembangan terkini pelaporan keuangan

3. Kompetensi mengenai Manajemen Strategik

PERNYATAAN STS TS N S SS

1 Saya paham dan mampu melakukan analisis mengenai visi, misi, strategi dan model - model strategik (swot, benchmarking,

business process reengineering, strategic value chain)

2 Saya paham mengenai critical success factors, change

management yang meliputi organizational change dan leadership change

3 Saya paham mengenai gaya pengambilan keputusan dan

karakteristik pengambilan keputusan

4 Saya paham mengenai pemasaran di era ekonomi global,

segmentasi pasar, target dan positioning, diversifikasi dan pengembangan usaha, strategi produk/jasa, harga, distribusi dan

promosi.

5 Saya paham mengenai aliansi bisnis stratejik mengenai merger

dan akuisisi, strategic options, joint ventures, BOO, BOT dan Joint Operation

6 Saya paham mengenai teori manajemen operasi strategik, total quality management, analisis dan manajemen kapasitas

7 Saya paham mengenai risiko dan imbalan yang meliputi

kalkulasi imbalan, jenis - jenis resiko, hubungan antara risiko dan imbalan, diversifikasi dan capital asset pricing model

(CAPM)

8 Saya paham mengenai capital investment dan budgeting

9 Saya paham mengenai pasar keuangan yang meliputi pasar

modal, pasar uang dan lembaga non-bank

4. Kompetensi mengenai Corporate Governance dan Manajemen Risiko PERNYATAAN STS TS N S SS

1 Saya paham mengenai fundamental corporate governance

2 Saya paham mengenai Struktur dan Mekanisme Governance

3 Saya paham dan mampu melakukan analisis mengenai

pengendalian dan COSO Framework(Lingkungan pengendalian, Penilaian risiko, Aktivitas pengendalian, Informasi dan

komunikasi dan Pemantauan

4 Saya paham mengenai peran dan tanggung jawab manajemen,

internal audit dan internal control over financial reporting

5 Saya paham dan mampu melakukan analisis mengenai risiko dan

manajemen risiko, peran dan tanggung jawab dalam penerapan manajemen risiko serta proses manajemen risiko

6 Saya paham mengenai prinsip etika bisnis, lingkungan etika,

kebijakan, aturan perilaku, konflik etika dan penyelesaian

pelanggaran etika, aturan etika akuntan manajemen

7 Saya paham mengenai tanggung jawab sosial korporasi, sustainability reporting dan audit lingkungan

Page 4: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

153

1B. LULUSAN AKUNTANSI BEKERJA PADA KAP

Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan kondisi

Anda saat ini.

Identitas Diri

Nama : (boleh tidak diisi)

Tahun angkatan :

Tahun kelulusan :

Jenis kelamin : Laki – Laki Perempuan

Mata Kuliah Konsentrasi :

Akuntansi Manajemen Akuntansi Sistem

Audit Akuntansi Keuangan

Pernah mengikuti ujian sertifikasi :

CPMA CPA Tidak Pernah

Apakah lulus ujian sertifikasi ?

Lulus Tidak

Identitas Pekerjaan

Nama KAP :

Lama bekerja pada KAP saat ini :

Page 5: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

154

Petunjuk Pengisian Kuesioner :

Bacalah pernyataan – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah

disediakan yang sesuai dengan kondisi Anda saat ini :

STS : Sangat Tidak Setuju N : Netral SS : Sangat Setuju

TS : Tidak Setuju S : Setuju

1. Kompetensi mengenai Audit dan Assurance

PERNYATAAN STS TS N S SS

1 Saya mampu melakukan perencanaan audit

2 Saya mampu melakukan pertimbangan atas pengendalian intern

3 Saya mampu melakukan evaluasi resiko

4 Saya mampu mengumpulkan bukti audit dan dokumentasinya

sebagai dasar pengambilan kesimpulan audit

5 Saya mampu melakukan supervisi/ review atas pelaksanaan

penugasan

6 Saya mampu menyajikan berbagai bentuk laporan audit

7 Saya mampu melakukan perencanaan penugasan atestasi dan assurance

8 Saya mampu melakukan evaluasi risiko atestasi

9 Saya mampu melakukan pengumpulan bukti penugasan atestasi dan mendokumentasikan bukti sebagai dasar pengambilan

kesimpulan

10 Saya mampu melakukan supervisi/ review sesuai kesepakatan

11 Saya mampu menyajikan laporan penugasan

12 Saya mampu melakukan perencanaan penugasan jasa akuntansi

dan review

13 Saya mampu melakukan pengumpulan bukti penugasan dan

mendokumentasikan bukti sebagai dasar pengambilan kesimpulan

14 Saya mampu menyajikan laporan yang dibutuhkan

15 Saya memahami prinsip dasar etika profesi

16 Saya memahami aturan etika profesi

2. Kompetensi mengenai Akuntansi dan Pelaporan Keuangan

PERNYATAAN STS TS N S SS

1 Saya paham mengenai proses penyusunan standar akuntansi dan peran badan pengatur standar akuntansi

2 Saya paham mengenai kerangka dasar penyusunan dan penyajian

laporan keuangan seperti entitas komersial, organisasi nirlaba,

dan entitas pemerintahan.

3 Saya mampu melakukan pelaporan keuangan, penyajian dan pengungkapan atas laporan keuangan

4 Saya paham mengenai ketentuan-ketentuan bapepam dan laporan

keuangan dan badan pengatur pemerintah tentang penyusunan

dan penyajian laporan keuangan

5 Saya mampu menyajikan laporan keuangan lainnya, termasuk akuntansi berbasis komprehensif lainnya

6 Saya paham mengenai pengakuan, pengukuran, penilaian, perhitungan, penyajian, dan pengungkapan pada akun yang

terdapat dalam asset, liabilitas dan ekuitas

7 Saya mampu menyajikan laporan keuangan syariah

8 Saya mampu menyajikan laporan keuangan pemerintahan

9 Saya paham mengenai konsep dan definisi akuntansi organisasi

nirlaba

10 Saya mampu menyajikan laporan keuangan.

Page 6: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

155

3. Kompetensi mengenai Akuntansi Manajemen, Manajemen Keuangan dan Sistem

Informasi PERNYATAAN STS TS N S SS

1 Saya paham mengenai konsep dan terminologi biaya

2 Saya paham mengenai metode perhitungan dan pelaporan beban

pokok

3 Saya paham mengenai manajemen biaya strategik dan pengambilan keputusan

4 Saya paham mengenai sistem pengendalian manajemen

5 Saya paham dan mampu melakukan analisis pada pengukuran kinerja berbasis akuntansi pertanggungjawaban

6 Saya paham dan mampu melakukan analisis pada pengukuran

kinerja berbasis balanced scorecard

7 Saya paham dan mampu melakukan analisis pada perencanaan

keuangan dan pengendalian berbasis

8 Saya paham dan mampu melakukan analisis pada manajemen dan biaya mutu

9 Saya paham mengenai benchmarking dan best practices

10 Saya paham mengenai fungsi dan tujuan manajemen keuangan

11 Saya paham mengenai model perencanaan/proyeksi keuangan

12 Saya paham dan mampu melakukan analisis pada pertimbangan

dampak perpajakan dan inflasi/deflasi dalam perencanaan keuangan

13 Saya paham mengenai risiko dan imbal hasil

14 Saya paham mengenai struktur dan biaya modal

15 Saya paham mengenai model valuasi saham dan risiko pasar

16 Saya paham mengenai model penilaian obligasi dan efek lainnya

17 Saya paham mengenai keputusan keuangan atas hutang dan pendanaan jangka panjang

18 Saya paham mengenai keputusan keuangan atas ekuitas

19 Saya paham mengenai kebijakan dividen perusahaan

20 Saya paham mengenai keputusan investasi dan belanja modal

21 Saya mampu melakukan analisis dan evaluasi mengenai strategi pengembangan korporat dan valuasi bisnis

22 Saya paham mengenai manajemen modal kerja

23 Saya paham mengenai pasar sekuritas, tingkat bunga dan maturitas

24 Saya paham mengenai hubungan tingkat bunga, inflasi dan kurs

valuta asing

25 Saya paham mengenai pasar modal

26 Saya paham mengenai teknologi informasi

27 Saya paham mengenai sistem informasi berbasis komputer

28 Saya paham mengenai pengembangan dan pemeliharaan sistem informasi komputer

29 Saya paham mengenai pengendalian dan keamanan sistem

informasi

30 Saya paham mengenai sistem informasi akuntansi berbasis

komputer

4. Kompetensi mengenai Lingkungan Bisnis, Hukum Komersial dan Perpajakan

PERNYATAAN STS TS N S SS

1 Saya paham mengenai konsep dan analisis ekonomi

2 Saya paham dan mampu dalam penerapannya mengenai corporate governance

3 Saya paham mengenai hukum perdata

4 Saya paham mengenai hukum dagang

Page 7: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

156

5 Saya paham mengenai perseroan terbatas

6 Saya paham mengenai kepailitan dan penundaan kewajiban

pembayaran utang

7 Saya paham mengenai hak kekayaan intelektual

8 Saya paham mengenai pasar modal

9 Saya paham mengenai hak agraria

10 Saya paham mengenai ketentuan umum dan tata cara perpajakan

11 Saya paham mengenai pajak penghasilan (PPH)

12 Saya paham mengenai pajak pertambahan nilai (ppn) dan pajak penjualan atas barang mewah (ppnbm)

13 Saya paham mengenai penagihan pajak dengan surat paksa

14 Saya paham mengenai bea perolehan hak atas tanah dan bangunan

15 Saya paham mengenai pajak bumi dan bangunan (PBB)

16 Saya paham mengenai perpajakan internasional

17 Saya paham mengenai akuntansi perpajakan

Page 8: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

157

Lampiran 2 : KUESIONER PENELITIAN PEMBERI KERJA

ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI

DENGAN HARAPAN PEMBERI KERJA

2A. PEMBERI KERJA (PERUSAHAAN)

Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan kondisi

Anda saat ini.

Identitas Diri

Nama :

Jenis kelamin : Laki – Laki Perempuan

Jenjang pendidikan formal : S1 Program Studi : Universitas :

S2 Program Studi : Universitas :

S3 Program Studi : Universitas :

Pernah mengikuti ujian sertifikasi :

CPMA CPA Tidak Pernah

Identitas Pekerjaan

Nama Perusahaan :

Jenis perusahaan :

Perusahaan Manufaktur

Perusahaan Dagang

Perusahaan Jasa

Lama bekerja :

Jabatan : Manajer Lini

Middle Manajer

Top Manajer

Lama Menjabat :

Bidang Pekerjaan :

Accounting Marketing SDM

Keuangan Operasi

Apakah terdapat lulusan program studi akuntansi Universitas Katolik Soegijapranata

yang menjadi bawahan anda?

Ya, jumlah orang

Tidak

Page 9: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

158

Petunjuk Pengisian Kuesioner :

Bacalah pernyataan – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah

disediakan yang sesuai dengan kondisi Anda saat ini :

STS : Sangat Tidak Setuju N : Netral SS : Sangat Setuju

TS : Tidak Setuju S : Setuju

1. Kompetensi mengenai Fundamental Bisnis PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham mengenai ekonomi

makro

2 Saya berharap lulusan akuntansi mampu melakukan analisis

mengenai kebijakan fiskal dan moneter

3 Saya berharap lulusan akuntansi paham dan mampu melakukan analisis mengenai ekonomi mikro

4 Saya berharap lulusan akuntansi paham mengenai struktur pasar dan harga

5 Saya berharap lulusan akuntansi paham mengenai bisnis

internasional

6 Saya berharap lulusan akuntansi paham mengenai dasar - dasar

sistem informasi

7 Saya berharap lulusan akuntansi paham mengenai pengembangan dan perancangan sistem

8 Saya berharap lulusan akuntansi paham mengenai sistem teknologi informasi

9 Saya berharap lulusan akuntansi paham mengenai teknik-teknik

matematika bisnis & keuangan

10 Saya berharap lulusan akuntansi paham mengenai kontrak bisnis

dan penyelesaian sengketa

11 Saya berharap lulusan akuntansi paham mengenai mengenai undang - undang kepailitan dan hukum perdata, persaingan

usaha, perlindungan konsumen dan ketenagakerjaan

12 Saya berharap lulusan akuntansi paham mengenai rasio

keuangan

13 Saya berharap lulusan akuntansi paham mengenai instrumen keuangan meliputi Obligasi, Saham biasa, Saham preferensi,

Instrumen Derivatif dan Instrumen keuangan jangka panjang

lainnya

2. Kompetensi mengenai Akuntansi Manajemen dan Pelaporan Keuangan

PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai job order costing, process costing dan activity-based costin, absorption (full) costing and variable

(direct) costing

2 Saya paham dan mampu melakukan analisis mengenai metode

akumulasi dan perhitungan biaya seperti joint product atau by-product costing

3 Saya paham dan mampu melakukan analisis mengenai Break

Even Point (BEP)

4 Saya paham mengenai jenis – jenis biaya seperti biaya produksi

dengan biaya non - produksi

5 Saya paham mengenai biaya peluang, biaya aktual, normal, dan standar serta activity-based management (ABM)

6 Saya berharap lulusan akuntansi mampu menyusun dan

melakukan analisis serta evaluasi terhadap budgeting

7 Saya berharap lulusan akuntansi paham mengenai pengendalian

Page 10: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

159

PERNYATAAN STS TS N S SS

mutu, tehnik analisis masalah mutu, biaya mutu dan cost of

conformance and cost of non-conformance

8 Saya berharap lulusan akuntansi mampu melakukan analisis

mengenai biaya lingkungan, produktivitas, efisiensi dan pengukurannya

9 Saya berharap lulusan akuntansi mampu melakukan analisis dan

evaluasi mengenai manajemen mutu terpadu, ABC, JIT, Kaizen,

Return on Quality (ROQ) dan Total Quality Management (TQM)

11 Saya berharap lulusan akuntansi paham mengenai

pengevaluasian kinerja dan pengendaliannya

12 Saya berharap lulusan akuntansi mampu melakukan analisis dan

evaluasi mengenai biaya dan varian ukuran kinerja

13 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai pengukuran kinerja keuangan

14 Saya berharap lulusan akuntansi paham dan mampu melakukan analisis mengenai balanced scorecard

15 Saya berharap lulusan akuntansi mampu menyajikan laporan

keuangan

16 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai sistem dan proses akuntansi

17 Saya berharap lulusan akuntansi paham mengenai

perkembangan terkini pelaporan keuangan

3. Kompetensi mengenai Manajemen Strategik

PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai visi, misi, strategi dan model - model strategik (swot, benchmarking, business process reengineering, strategic

value chain)

2 Saya berharap lulusan akuntansi paham mengenai critical

success factors, change management yang meliputi organizational change dan leadership change

3 Saya berharap lulusan akuntansi paham mengenai gaya

pengambilan keputusan dan karakteristik pengambilan

keputusan

4 Saya berharap lulusan akuntansi paham mengenai pemasaran di era ekonomi global, segmentasi pasar, target dan positioning,

diversifikasi dan pengembangan usaha, strategi produk/jasa,

harga, distribusi dan promosi.

5 Saya berharap lulusan akuntansi paham mengenai aliansi bisnis stratejik mengenai merger dan akuisisi, strategic options, joint

ventures, BOO, BOT dan Joint Operation

6 Saya berharap lulusan akuntansi paham mengenai teori

manajemen operasi strategik, total quality management, analisis dan manajemen kapasitas

7 Saya berharap lulusan akuntansi paham mengenai risiko dan

imbalan yang meliputi kalkulasi imbalan, jenis - jenis resiko,

hubungan antara risiko dan imbalan, diversifikasi dan capital asset pricing model (CAPM)

8 Saya berharap lulusan akuntansi paham mengenai capital

investment dan budgeting

9 Saya berharap lulusan akuntansi paham mengenai pasar

keuangan yang meliputi pasar modal, pasar uang dan lembaga non-bank

Page 11: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

160

4. Kompetensi mengenai Corporate Governance dan Manajemen Risiko

PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham mengenai fundamental corporate governance

2 Saya berharap lulusan akuntansi paham mengenai Struktur dan

Mekanisme Governance

3 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai pengendalian dan COSO Framework(Lingkungan pengendalian, Penilaian risiko,

Aktivitas pengendalian, Informasi dan komunikasi dan

Pemantauan

4 Saya berharap lulusan akuntansi paham mengenai peran dan tanggung jawab manajemen, internal audit dan internal control

over financial reporting

5 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis mengenai risiko dan manajemen risiko, peran dan tanggung jawab dalam penerapan manajemen risiko serta proses

manajemen risiko

6 Saya berharap lulusan akuntansi paham mengenai prinsip etika

bisnis, lingkungan etika, kebijakan, aturan perilaku, konflik etika dan penyelesaian pelanggaran etika, aturan etika akuntan

manajemen

7 Saya berharap lulusan akuntansi paham mengenai tanggung

jawab sosial korporasi, sustainability reporting dan audit lingkungan

Page 12: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

161

2A. PEMBERI KERJA (KAP)

Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan kondisi

Anda saat ini.

Identitas Diri

Nama :

Jenis kelamin : Laki – Laki Perempuan

Jenjang pendidikan formal : S1 Program Studi : Universitas :

S2 Program Studi : Universitas :

S3 Program Studi : Universitas :

Pernah mengikuti ujian sertifikasi :

CPMA CPA Tidak Pernah

Identitas Pekerjaan

Nama KAP :

Lama bekerja :

Jabatan : Junior Auditor

Senior Auditor

Manajer

Partner

Lama Menjabat :

Apakah terdapat lulusan program studi akuntansi Universitas Katolik Soegijapranata

yang menjadi bawahan anda?

Ya, jumlah orang

Tidak

Page 13: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

162

Petunjuk Pengisian Kuesioner :

Bacalah pernyataan – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah

disediakan yang sesuai dengan kondisi Anda saat ini :

STS : Sangat Tidak Setuju N : Netral SS : Sangat Setuju

TS : Tidak Setuju S : Setuju

1. Kompetensi mengenai Audit dan Assurance PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi mampu melakukan

perencanaan audit

2 Saya berharap lulusan akuntansi mampu melakukan pertimbangan atas pengendalian intern

3 Saya berharap lulusan akuntansi mampu melakukan evaluasi resiko

4 Saya berharap lulusan akuntansi mampu mengumpulkan bukti

audit dan dokumentasinya sebagai dasar pengambilan

kesimpulan audit

5 Saya berharap lulusan akuntansi mampu melakukan supervisi/ review atas pelaksanaan penugasan

6 Saya berharap lulusan akuntansi mampu menyajikan berbagai

bentuk laporan audit

7 Saya berharap lulusan akuntansi mampu melakukan

perencanaan penugasan atestasi dan assurance

8 Saya berharap lulusan akuntansi mampu melakukan evaluasi

risiko atestasi

9 Saya berharap lulusan akuntansi mampu melakukan pengumpulan bukti penugasan dan mendokumentasikan bukti

sebagai dasar pengambilan kesimpulan

10 Saya berharap lulusan akuntansi mampu melakukan supervisi/

review sesuai kesepakatan

11 Saya berharap lulusan akuntansi mampu menyajikan laporan penugasan

12 Saya berharap lulusan akuntansi mampu melakukan

perencanaan penugasan jasa akuntansi dan review

13 Saya berharap lulusan akuntansi mampu melakukan

pengumpulan bukti dan mendokumentasikan bukti sebagai dasar pengambilan kesimpulan

14 Saya berharap lulusan akuntansi mampu menyajikan laporan yang dibutuhkan

15 Saya berharap lulusan akuntansi memahami prinsip dasar etika

profesi

16 Saya berharap lulusan akuntansi memahami aturan etika profesi

2. Kompetensi mengenai Akuntansi dan Pelaporan Keuangan PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham mengenai proses

penyusunan standar akuntansi dan peran badan pengatur standar

akuntansi

2 Saya berharap lulusan akuntansi paham mengenai kerangka dasar penyusunan dan penyajian laporan keuangan seperti

entitas komersial, organisasi nirlaba, dan entitas pemerintahan.

3 Saya berharap lulusan akuntansi mampu melakukan pelaporan

keuangan, penyajian dan pengungkapan atas laporan keuangan

4 Saya berharap lulusan akuntansi mengenai ketentuan-ketentuan bapepam dan laporan keuangan dan badan pengatur pemerintah

tentang penyusunan dan penyajian laporan keuangan

Page 14: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

163

PERNYATAAN STS TS N S SS

5 Saya berharap lulusan akuntansi mampu menyajikan laporan

keuangan lainnya, termasuk akuntansi berbasis komprehensif

lainnya

6 Saya berharap lulusan akuntansi paham mengenai pengakuan, pengukuran, penilaian, perhitungan, penyajian, dan

pengungkapan pada akun – akun yang terdapat dalam asset,

liabilitas dan ekuitas

7 Saya berharap lulusan akuntansi mampu menyajikan laporan keuangan syariah

8 Saya berharap lulusan akuntansi mampu menyajikan laporan

keuangan pemerintahan

9 Saya berharap lulusan akuntansi paham mengenai konsep dan

definisi akuntansi organisasi nirlaba

10 Saya berharap lulusan akuntansi mampu menyajikan laporan

keuangan nirlaba

3. Kompetensi mengenai Akuntansi Manajemen, Manajemen Keuangan dan

Sistem Informasi PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham mengenai konsep dan

terminologi biaya

2 Saya berharap lulusan akuntansi paham mengenai metode perhitungan dan pelaporan beban pokok

3 Saya berharap lulusan akuntansi paham mengenai manajemen biaya strategik dan pengambilan keputusan

4 Saya berharap lulusan akuntansi paham mengenai sistem

pengendalian manajemen

5 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis pada pengukuran kinerja berbasis akuntansi pertanggungjawaban

6 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis pada pengukuran kinerja berbasis balanced scorecard

7 Saya berharap lulusan akuntansi paham dan mampu melakukan

analisis pada perencanaan keuangan dan pengendalian berbasis

8 Saya berharap lulusan akuntansi paham dan mampu melakukan analisis pada manajemen dan biaya mutu

9 Saya berharap lulusan akuntansi paham mengenai benchmarking dan best practices

10 Saya berharap lulusan akuntansi paham mengenai fungsi dan

tujuan manajemen keuangan

11 Saya berharap lulusan akuntansi paham mengenai model

perencanaan/proyeksi keuangan

12 Saya berharap lulusan akuntansi paham dan mampu melakukan analisis pada pertimbangan dampak perpajakan dan

inflasi/deflasi dalam perencanaan keuangan

13 Saya berharap lulusan akuntansi paham mengenai risiko dan

imbal hasil

14 Saya berharap lulusan akuntansi paham mengenai struktur dan

biaya modal

15 Saya berharap lulusan akuntansi paham mengenai model valuasi saham dan risiko pasar

16 Saya berharap lulusan akuntansi paham mengenai model

penilaian obligasi dan efek lainnya

17 Saya berharap lulusan akuntansi paham mengenai keputusan

keuangan atas hutang dan pendanaan jangka panjang

18 Saya berharap lulusan akuntansi paham mengenai keputusan

Page 15: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

164

keuangan atas ekuitas

19 Saya berharap lulusan akuntansi paham mengenai kebijakan

dividen perusahaan

20 Saya berharap lulusan akuntansi paham mengenai keputusan

investasi dan belanja modal

21 Saya berharap lulusan akuntansi mampu melakukan analisis dan evaluasi mengenai strategi pengembangan korporat dan valuasi

bisnis

22 Saya berharap lulusan akuntansi paham mengenai manajemen

modal kerja

23 Saya berharap lulusan akuntansi paham mengenai pasar

sekuritas, tingkat bunga dan maturitas

24 Saya berharap lulusan akuntansi paham mengenai hubungan tingkat bunga, inflasi dan kurs valuta asing

25 Saya berharap lulusan akuntansi paham mengenai pasar modal

26 Saya berharap lulusan akuntansi paham mengenai teknologi informasi

27 Saya berharap lulusan akuntansi paham mengenai sistem

informasi berbasis komputer

28 Saya berharap lulusan akuntansi paham mengenai

pengembangan dan pemeliharaan sistem informasi komputer

29 Saya berharap lulusan akuntansi paham mengenai pengendalian dan keamanan sistem informasi

30 Saya berharap lulusan akuntansi paham mengenai sistem informasi akuntansi berbasis komputer

4. Kompetensi mengenai Lingkungan Bisnis, Hukum Komersial dan Perpajakan PERNYATAAN STS TS N S SS

1 Saya berharap lulusan akuntansi paham mengenai konsep dan analisis

ekonomi

2 Saya berharap lulusan akuntansi paham dan mampu dalam

penerapannya mengenai corporate governance

3 Saya berharap lulusan akuntansi paham mengenai hukum perdata

4 Saya berharap lulusan akuntansi paham mengenai hukum dagang

5 Saya berharap lulusan akuntansi paham mengenai perseroan terbatas

6 Saya berharap lulusan akuntansi paham mengenai kepailitan dan

penundaan kewajiban pembayaran utang

7 Saya berharap lulusan akuntansi paham mengenai hak kekayaan

intelektual

8 Saya berharap lulusan akuntansi paham mengenai pasar modal

9 Saya berharap lulusan akuntansi paham mengenai hak agraria

10 Saya berharap lulusan akuntansi paham mengenai ketentuan umum

dan tata cara perpajakan

11 Saya berharap lulusan akuntansi paham mengenai pajak penghasilan (PPH)

12 Saya berharap lulusan akuntansi paham mengenai pajak pertambahan

nilai (ppn) dan pajak penjualan atas barang mewah (ppnbm)

13 Saya berharap lulusan akuntansi paham mengenai penagihan pajak

dengan surat paksa

14 Saya berharap lulusan akuntansi paham mengenai bea perolehan hak

atas tanah dan bangunan

15 Saya berharap lulusan akuntansi paham mengenai pajak bumi dan bangunan (PBB)

16 Saya berharap lulusan akuntansi paham mengenai perpajakan

internasional

17 Saya berharap lulusan akuntansi paham mengenai akuntansi

perpajakan

Page 16: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

165

Lampiran 3 : Output SPSS

GAMBARAN UMUM RESPONDEN LULUSAN

Descriptive

Jeniskelamin * Tempatbekerja Crosstabulation

Count

Tempatbekerja

Total Daga Jasa KAP Manu

Jeniskelamin Laki – Laki 9 9 13 10 41

Perempuan 13 16 7 13 49

Total 22 25 20 23 90

konsentrasi * Tempatbekerja Crosstabulation

Count

Tempatbekerja

Total Daga Jasa KAP Manu

konsentrasi Akuntansi Audit 3 8 12 4 27

Akuntansi Keuangan 2 3 0 2 7

Akuntansi Manajemen 8 9 6 7 30

Akuntansi Sistem 9 5 2 10 26

Total 22 25 20 23 90

sertif * Tempatbekerja * lulustidak Crosstabulation

Count

lulustidak

Tempatbekerja

Total Daga Jasa KAP Manu

Tidak sertif CPA 2 1 1 2 6

CPMA 0 0 1 0 1

Tidak 19 24 18 19 80

Total 21 25 20 21 87

Ya sertif CPA 1 2 3

Total 1 2 3

Page 17: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

166

Compare Means

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * JENISKELAMIN

JENISKELAMIN

L P Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 3.82 28 0.440 3.88 42 0.496 3.86 70 0.472

MI 3.76 28 0.520 3.70 42 0.525 3.72 70 0.520

MB 3.89 28 0.786 3.79 42 0.682 3.83 70 0.722

PBK 2.52 28 0.518 2.43 42 0.580 2.46 70 0.554

FK 3.54 28 0.816 3.49 42 0.720 3.51 70 0.754

ABB 3.68 28 0.638 3.79 42 0.589 3.75 70 0.607

MBSP 3.59 28 0.534 3.54 42 0.402 3.56 70 0.457

PKBS 3.86 28 0.606 3.76 42 0.470 3.80 70 0.527

PK 4.05 28 0.432 4.05 42 0.451 4.05 70 0.440

PKMS 3.36 28 0.425 3.37 42 0.498 3.36 70 0.467

PAS 3.23 28 0.535 3.29 42 0.430 3.26 70 0.472

MO 3.36 28 0.826 3.24 42 0.656 3.29 70 0.725

MKI 3.04 28 0.597 3.08 42 0.470 3.06 70 0.521

CG 3.43 28 0.539 3.42 42 0.540 3.42 70 0.536

PI 3.59 28 0.578 3.52 42 0.517 3.55 70 0.539

MR 4.00 28 0.903 3.83 42 0.853 3.90 70 0.871

EBTJS 4.11 28 0.614 3.89 42 0.488 3.98 70 0.548

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * JENISKELAMIN

JENISKELAMIN

L P Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 4.14 13 .451 3.79 7 .459 4.02 20 .474

PAA 3.72 13 .619 3.20 7 .416 3.54 20 .602

JAR 4.08 13 .772 4.00 7 .471 4.05 20 .669

AEI 4.23 13 .633 3.79 7 .636 4.08 20 .654

KBS 3.57 13 .541 3.74 7 .562 3.63 20 .540

AAT 4.08 13 .641 3.86 7 .690 4.00 20 .649

AS 2.69 13 .480 2.43 7 .535 2.60 20 .503

APM 3.15 13 .689 2.86 7 .690 3.05 20 .686

ON 3.31 13 .480 3.29 7 .488 3.30 20 .470

ADPM 3.45 13 .367 3.30 7 .583 3.40 20 .445

MK 3.28 13 .370 3.09 7 .206 3.21 20 .329

PRK 3.18 13 .259 2.71 7 .448 3.02 20 .397

SI 3.49 13 .380 3.43 7 .496 3.47 20 .412

LB 3.42 13 .672 3.43 7 .886 3.43 20 .730

HK 3.25 13 .275 3.04 7 .570 3.18 20 .401

PJK 3.88 13 .390 3.84 7 .624 3.87 20 .469

Page 18: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

167

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * KONSENTRASI

KONSENTRASI

M S A K Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 4.01 24 0.573 3.71 24 0.382 3.88 15 0.413 3.80 7 0.400 3.86 70 0.472

MI 3.72 24 0.544 3.89 24 0.447 3.67 15 0.520 3.29 7 0.488 3.72 70 0.520

MB 3.92 24 0.830 3.67 24 0.761 3.80 15 0.561 4.14 7 0.378 3.83 70 0.722

PBK 2.52 24 0.561 2.33 24 0.584 2.57 15 0.495 2.50 7 0.577 2.46 70 0.554

FK 3.63 24 0.863 3.29 24 0.721 3.57 15 0.623 3.71 7 0.699 3.51 70 0.754

ABB 3.89 24 0.570 3.76 24 0.663 3.64 15 0.660 3.43 7 0.252 3.75 70 0.607

MBSP 3.78 24 0.473 3.48 24 0.464 3.39 15 0.337 3.43 7 0.371 3.56 70 0.457

PKBS 3.95 24 0.608 3.72 24 0.553 3.72 15 0.432 3.71 7 0.173 3.80 70 0.527

PK 4.03 24 0.470 4.12 24 0.499 4.00 15 0.331 3.95 7 0.356 4.05 70 0.440

PKMS 3.42 24 0.616 3.35 24 0.361 3.27 15 0.382 3.43 7 0.418 3.36 70 0.467

PAS 3.40 24 0.510 3.23 24 0.390 3.13 15 0.481 3.21 7 0.567 3.26 70 0.472

MO 3.33 24 0.702 3.50 24 0.780 3.00 15 0.655 3.00 7 0.577 3.29 70 0.725

MKI 3.01 24 0.677 3.03 24 0.339 2.98 15 0.388 3.52 7 0.539 3.06 70 0.521

CG 3.48 24 0.616 3.35 24 0.477 3.43 15 0.594 3.43 7 0.345 3.42 70 0.536

PI 3.60 24 0.608 3.50 24 0.500 3.53 15 0.581 3.57 7 0.378 3.55 70 0.539

MR 3.88 24 0.900 3.83 24 0.868 3.93 15 0.884 4.14 7 0.900 3.90 70 0.871

EBTJS 4.08 24 0.545 3.96 24 0.530 3.90 15 0.660 3.86 7 0.378 3.98 70 0.548

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * KONSENTRASI

KONSENTRASI

M S A Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 3.78 6 .612 4.00 2 .471 4.14 12 .388 4.02 20 .474

PAA 3.17 6 .446 3.40 2 .000 3.75 12 .639 3.54 20 .602

JAR 4.00 6 .596 3.83 2 .707 4.11 12 .743 4.05 20 .669

AEI 4.00 6 .548 3.75 2 .354 4.17 12 .749 4.08 20 .654

KBS 3.53 6 .589 3.00 2 .000 3.78 12 .493 3.63 20 .540

AAT 3.83 6 .753 4.50 2 .707 4.00 12 .603 4.00 20 .649

AS 2.50 6 .548 2.00 2 .000 2.75 12 .452 2.60 20 .503

APM 3.17 6 .408 3.00 2 .000 3.00 12 .853 3.05 20 .686

ON 3.08 6 .492 3.00 2 .707 3.46 12 .396 3.30 20 .470

ADPM 3.61 6 .616 3.39 2 .550 3.30 12 .326 3.40 20 .445

MK 3.05 6 .173 3.27 2 .163 3.28 12 .389 3.21 20 .329

PRK 2.94 6 .574 3.00 2 .000 3.06 12 .343 3.02 20 .397

SI 3.30 6 .245 3.90 2 .424 3.48 12 .447 3.47 20 .412

LB 3.25 6 .935 3.50 2 .000 3.50 12 .707 3.43 20 .730

HK 3.17 6 .553 3.21 2 .101 3.18 12 .371 3.18 20 .401

PJK 4.02 6 .556 3.63 2 .000 3.83 12 .463 3.87 20 .469

Page 19: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

168

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * LAMABEKERJA

LAMABEKERJA

< 1 tahun 1-3 tahun 3-5 tahun Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 3.74 28 .487 3.94 33 .457 3.93 9 0.447 3.86 70 0.472

MI 3.77 28 .481 3.68 33 .562 3.74 9 0.521 3.72 70 0.520

MB 3.68 28 .772 3.79 33 .650 4.44 9 0.527 3.83 70 0.722

PBK 2.39 28 .614 2.44 33 .527 2.78 9 0.363 2.46 70 0.554

FK 3.38 28 .675 3.58 33 .821 3.67 9 0.750 3.51 70 0.754

ABB 3.58 28 .639 3.73 33 .460 4.33 9 0.687 3.75 70 0.607

MBSP 3.46 28 .504 3.58 33 .427 3.76 9 0.364 3.56 70 0.457

PKBS 3.56 28 .417 3.86 33 .492 4.31 9 0.583 3.80 70 0.527

PK 4.10 28 .470 4.05 33 .425 3.89 9 0.408 4.05 70 0.440

PKMS 3.48 28 .584 3.26 33 .361 3.37 9 0.351 3.36 70 0.467

PAS 3.16 28 .386 3.35 33 .537 3.28 9 0.441 3.26 70 0.472

MO 3.36 28 .780 3.21 33 .696 3.33 9 0.707 3.29 70 0.725

MKI 3.00 28 .426 3.13 33 .612 3.00 9 0.441 3.06 70 0.521

CG 3.45 28 .416 3.36 33 .628 3.56 9 0.527 3.42 70 0.536

PI 3.46 28 .470 3.67 33 .595 3.39 9 0.486 3.55 70 0.539

MR 3.79 28 .917 4.06 33 .827 3.67 9 0.866 3.90 70 0.871

EBTJS 3.96 28 .576 3.97 33 .499 4.06 9 0.682 3.98 70 0.548

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * LAMABEKERJA

LAMABEKERJA

<1 tahun 1 - 3 tahun Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 3.92 6 0.253 4.06 14 0.545 4.02 20 0.474

PAA 3.30 6 0.590 3.64 14 0.598 3.54 20 0.602

JAR 3.78 6 0.779 4.17 14 0.610 4.05 20 0.669

AEI 4.17 6 0.516 4.04 14 0.720 4.08 20 0.654

KBS 3.27 6 0.432 3.79 14 0.517 3.63 20 0.540

AAT 4.00 6 0.894 4.00 14 0.555 4.00 20 0.649

AS 2.33 6 0.516 2.71 14 0.469 2.60 20 0.503

APM 2.83 6 0.408 3.14 14 0.770 3.05 20 0.686

ON 3.17 6 0.516 3.36 14 0.457 3.30 20 0.470

ADPM 3.61 6 0.608 3.31 14 0.344 3.40 20 0.445

MK 3.26 6 0.397 3.19 14 0.310 3.21 20 0.329

PRK 2.83 6 0.459 3.10 14 0.356 3.02 20 0.397

SI 3.67 6 0.350 3.39 14 0.419 3.47 20 0.412

LB 3.92 6 0.861 3.21 14 0.579 3.43 20 0.730

HK 3.21 6 0.484 3.16 14 0.380 3.18 20 0.401

PJK 3.85 6 0.594 3.88 14 0.430 3.87 20 0.469

Page 20: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

169

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * SERTIFIKASI

SERTIFIKASI

Tidak Ikut, tidak lulus Ikut, lulus Total

Mean N Std.

Deviation Mean N Std.

Deviation Mean N Std.

Deviation Mean N Std.

Deviation

EB 3.87 62 0.490 3.64 5 0.329 3.86 3 0.115 3.86 70 0.472

MI 3.66 62 0.503 4.27 5 0.149 4.11 3 0.694 3.72 70 0.520

MB 3.85 62 0.743 3.40 5 0.548 4.00 3 0.000 3.83 70 0.722

PBK 2.42 62 0.560 2.70 5 0.447 3.00 3 0.000 2.46 70 0.554

FK 3.50 62 0.774 3.70 5 0.671 3.33 3 0.577 3.51 70 0.754

ABB 3.72 62 0.610 3.87 5 0.506 4.11 3 0.770 3.75 70 0.607

MBSP 3.55 62 0.463 3.67 5 0.527 3.61 3 0.255 3.56 70 0.457

PKBS 3.81 62 0.521 3.60 5 0.454 3.83 3 0.878 3.80 70 0.527

PK 4.05 62 0.438 4.13 5 0.507 3.89 3 0.510 4.05 70 0.440

PKMS 3.35 62 0.479 3.53 5 0.380 3.22 3 0.385 3.36 70 0.467

PAS 3.27 62 0.477 3.10 5 0.418 3.50 3 0.500 3.26 70 0.472

MO 3.24 62 0.717 3.60 5 0.894 3.67 3 0.577 3.29 70 0.725

MKI 3.06 62 0.553 3.00 5 0.000 3.11 3 0.192 3.06 70 0.521

CG 3.40 62 0.544 3.60 5 0.418 3.67 3 0.577 3.42 70 0.536

PI 3.56 62 0.539 3.30 5 0.447 3.67 3 0.764 3.55 70 0.539

MR 3.92 62 0.855 3.40 5 0.894 4.33 3 1.155 3.90 70 0.871

EBTJS 4.01 62 0.554 3.70 5 0.570 3.83 3 0.289 3.98 70 0.548

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * SERTIFIKASI

SERTIFIKASI

Tidak Ikut, tidak lulus Total

Mean N Std.

Deviation Mean N Std.

Deviation Mean N Std.

Deviation

PA 4.02 18 0.488 4.00 2 0.471 4.02 20 0.474

PAA 3.50 18 0.615 3.90 2 0.424 3.54 20 0.602

JAR 4.06 18 0.698 4.00 2 0.471 4.05 20 0.669

AEI 4.03 18 0.652 4.50 2 0.707 4.08 20 0.654

KBS 3.64 18 0.543 3.50 2 0.707 3.63 20 0.540

AAT 4.00 18 0.594 4.00 2 1.414 4.00 20 0.649

AS 2.56 18 0.511 3.00 2 0.000 2.60 20 0.503

APM 3.06 18 0.725 3.00 2 0.000 3.05 20 0.686

ON 3.31 18 0.489 3.25 2 0.354 3.30 20 0.470

ADPM 3.43 18 0.457 3.11 2 0.157 3.40 20 0.445

MK 3.24 18 0.339 3.00 2 0.000 3.21 20 0.329

PRK 3.00 18 0.412 3.17 2 0.236 3.02 20 0.397

SI 3.44 18 0.426 3.70 2 0.141 3.47 20 0.412

LB 3.39 18 0.719 3.75 2 1.061 3.43 20 0.730

HK 3.18 18 0.421 3.14 2 0.202 3.18 20 0.401

PJK 3.81 18 0.458 4.38 2 0.177 3.87 20 0.469

PA 4.02 18 0.488 4.00 2 0.471 4.02 20 0.474

Page 21: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

170

Descriptives Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

EB1 70 3.00 5.00 4.20 .604

EB2 70 3.00 5.00 3.86 .621

EB3 70 3.00 5.00 4.14 .546

EB4 70 3.00 5.00 3.96 .690

EB5 70 2.00 5.00 3.13 .563

MI1 70 3.00 5.00 3.71 .593

MI2 70 2.00 5.00 3.21 .720

MI3 70 3.00 5.00 4.24 .690

MB 70 2.00 5.00 3.83 .722

PBK1 70 1.00 4.00 2.61 .546

PBK2 70 1.00 3.00 2.31 .713

FK1 70 2.00 5.00 3.70 .823

FK2 70 2.00 5.00 3.31 .772

ABB1 70 2.00 5.00 3.89 .692

ABB2 70 2.00 5.00 3.61 .708

ABB3 70 2.00 5.00 3.74 .652

MBSP1 70 3.00 5.00 4.17 .680

MBSP2 70 2.00 5.00 3.53 .696

MBSP3 70 2.00 5.00 4.19 .728

MBSP4 70 2.00 5.00 3.10 .593

MBSP5 70 2.00 5.00 3.23 .641

MBSP6 70 2.00 5.00 3.13 .563

PKBS1 70 2.00 5.00 3.90 .640

PKBS2 70 3.00 5.00 3.73 .635

PKBS3 70 3.00 5.00 3.91 .631

PKBS4 70 2.00 5.00 3.64 .660

PK1 70 3.00 5.00 4.57 .554

PK2 70 3.00 5.00 4.16 .605

PK3 70 3.00 5.00 3.41 .525

PKMS1 70 3.00 5.00 3.49 .531

PKMS2 70 2.00 5.00 3.27 .700

PKMS3 70 2.00 5.00 3.33 .675

PAS1 70 2.00 5.00 3.54 .557

PAS2 70 2.00 5.00 2.99 .525

MO 70 2.00 5.00 3.29 .725

MKI1 70 2.00 5.00 2.91 .583

MKI2 70 2.00 5.00 3.13 .588

MKI3 70 2.00 5.00 3.14 .572

CG1 70 2.00 5.00 3.69 .553

CG2 70 2.00 5.00 3.16 .673

PI1 70 3.00 5.00 3.57 .650

PI2 70 2.00 5.00 3.53 .557

MR 70 2.00 5.00 3.90 .871

EBTJS1 70 3.00 5.00 4.10 .617

EBTJS2 70 3.00 5.00 3.86 .597

Valid N (listwise) 70

Page 22: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

171

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

PA1 20 3.00 5.00 3.95 .510

PA2 20 3.00 5.00 3.65 .587

PA3 20 3.00 5.00 3.95 .759

PA4 20 3.00 5.00 3.90 .447

PA5 20 3.00 5.00 4.15 .745

PA6 20 3.00 5.00 4.50 .607

PAA1 20 3.00 5.00 3.50 .607

PAA2 20 3.00 5.00 3.50 .607

PAA3 20 2.00 4.00 3.25 .639

PAA4 20 2.00 5.00 3.55 .887

PAA5 20 3.00 5.00 3.90 .788

JAR1 20 2.00 5.00 3.85 .875

JAR2 20 3.00 5.00 3.90 .788

JAR3 20 3.00 5.00 4.40 .681

AEI1 20 3.00 5.00 4.05 .759

AEI2 20 3.00 5.00 4.10 .718

KBS1 20 3.00 5.00 3.55 .605

KBS2 20 3.00 4.00 3.60 .503

KBS3 20 3.00 5.00 3.80 .696

KBS4 20 3.00 5.00 3.65 .671

KBS5 20 3.00 4.00 3.55 .510

AAT 20 3.00 5.00 4.00 .649

AS 20 2.00 3.00 2.60 .503

APM 20 2.00 5.00 3.05 .686

ON1 20 2.00 4.00 3.15 .587

ON2 20 3.00 4.00 3.45 .510

ADPM1 20 3.00 5.00 3.45 .605

ADPM2 20 3.00 5.00 3.60 .598

ADPM3 20 3.00 5.00 3.55 .686

ADPM4 20 3.00 5.00 3.55 .686

ADPM5 20 2.00 5.00 3.45 .686

ADPM6 20 2.00 4.00 3.20 .616

ADPM7 20 2.00 4.00 3.30 .571

ADPM8 20 2.00 4.00 3.30 .571

ADPM9 20 2.00 4.00 3.20 .523

MK1 20 2.00 4.00 3.20 .523

MK2 20 3.00 4.00 3.35 .489

MK3 20 3.00 5.00 3.30 .571

MK4 20 3.00 4.00 3.20 .410

MK5 20 2.00 4.00 3.15 .489

MK6 20 2.00 4.00 3.20 .523

MK7 20 2.00 4.00 3.10 .553

MK8 20 2.00 4.00 3.15 .489

MK9 20 2.00 4.00 3.25 .550

MK10 20 3.00 4.00 3.30 .470

MK11 20 3.00 4.00 3.30 .470

MK12 20 3.00 4.00 3.15 .366

Page 23: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

172

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

MK13 20 3.00 4.00 3.10 .308

PRK1 20 2.00 3.00 2.85 .366

PRK2 20 2.00 4.00 3.20 .616

PRK3 20 2.00 4.00 3.00 .562

SI1 20 3.00 4.00 3.55 .510

SI2 20 3.00 4.00 3.50 .513

SI3 20 3.00 4.00 3.35 .489

SI4 20 3.00 4.00 3.40 .503

SI5 20 3.00 5.00 3.55 .605

LB1 20 2.00 5.00 3.25 .910

LB2 20 3.00 5.00 3.60 .754

HK1 20 2.00 4.00 3.05 .686

HK2 20 2.00 4.00 3.10 .718

HK3 20 2.00 4.00 3.45 .605

HK4 20 2.00 4.00 3.30 .571

HK5 20 2.00 4.00 3.25 .639

HK6 20 2.00 4.00 3.30 .657

HK7 20 2.00 3.00 2.80 .410

PJK1 20 3.00 5.00 4.30 .733

PJK2 20 3.00 5.00 4.30 .733

PJK3 20 3.00 5.00 4.05 .686

PJK4 20 3.00 5.00 3.60 .754

PJK5 20 3.00 5.00 3.70 .571

PJK6 20 3.00 5.00 3.75 .639

PJK7 20 3.00 4.00 3.25 .444

PJK8 20 3.00 5.00 4.00 .725

Valid N (listwise) 20

Page 24: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

173

Lampiran 4 : Output SPSS

GAMBARAN UMUM RESPONDEN PEMBERI KERJA

Descriptive

PendidikanPK * JenisPK Crosstabulation

Count

JenisPK Total

Daga Jasa KAP Manu

PendidikanPK

S1 6 11 2 7 26

S2 3 1 2 2 8

Total 10 12 4 8 34

jeniskelaminPK * JenisPK Crosstabulation

Count

JenisPK Total

Daga Jasa KAP Manu

jeniskelaminPK

Laki - Laki 5 6 3 3 17

Perempuan 4 6 1 6 17

Total 10 12 4 8 34

lamakerjaPK * JenisPK Crosstabulation

JenisPK Total

Daga Jasa KAP Manu

lamakerjaPK

1 - 5 tahu 1 3 2 2 8

10 - 15 ta 2 2 0 2 6

5 - 10 tah 6 3 2 4 15

> 15 tahun 0 4 0 1 5

Total 10 12 4 8 34

jabatanPK * JenisPK Crosstabulation

JenisPK Total

Daga Jasa KAP Manu

jabatanPK

Manajer lini 0 5 0 3 8

Middle Manajer 7 6 0 5 18

Senior Auditor 0 0 4 0 4

Top Manajer 2 1 0 1 4

Total 10 12 4 8 34

Page 25: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

174

Compare Means

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * JENISKELAMIN

JENISKELAMIN

L P Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 4.01 14 .440 3.93 16 .473 3.97 30 .452

MI 3.98 14 .462 3.85 16 .297 3.91 30 .381

MB 4.14 14 .663 3.88 16 .719 4.00 30 .695

PBK 3.39 14 .487 3.41 16 .523 3.40 30 .498

FK 3.89 14 .626 3.88 16 .592 3.88 30 .597

ABB 3.93 14 .669 3.81 16 .403 3.87 30 .537

MBSP 4.04 14 .334 3.92 16 .338 3.98 30 .336

PKBS 4.38 14 .498 3.83 16 .425 4.08 30 .531

PK 4.33 14 .471 4.13 16 .607 4.22 30 .549

PKMS 3.48 14 .502 3.54 16 .469 3.51 30 .477

PAS 3.82 14 .421 3.69 16 .512 3.75 30 .469

MO 3.57 14 .514 3.63 16 .719 3.60 30 .621

MKI 3.62 14 .537 3.73 16 .547 3.68 30 .536

CG 3.39 14 .487 3.72 16 .576 3.57 30 .553

PI 3.71 14 .508 3.91 16 .455 3.82 30 .482

MR 4.21 14 .699 4.25 16 .577 4.23 30 .626

EBTJS 4.32 14 .504 3.94 16 .479 4.12 30 .520

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * JENISKELAMIN

JENISKELAMIN

L P Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 4.44 3 .509 4.00 1 - 4.33 4 .471

PAA 4.27 3 .231 4.00 1 - 4.20 4 .231

JAR 4.67 3 .333 4.00 1 - 4.50 4 .430

AEI 4.50 3 .500 4.50 1 - 4.50 4 .408

KBS 4.00 3 .400 3.80 1 - 3.95 4 .342

AAT 4.33 3 .577 5.00 1 - 4.50 4 .577

AS 3.33 3 .577 4.00 1 - 3.50 4 .577

APM 4.00 3 .000 3.00 1 - 3.75 4 .500

ON 3.67 3 .289 4.00 1 - 3.75 4 .289

ADPM 4.30 3 .339 3.78 1 - 4.17 4 .380

MK 3.97 3 .089 3.54 1 - 3.87 4 .230

PRK 3.67 3 .577 3.67 1 - 3.67 4 .471

SI 4.20 3 .200 3.80 1 - 4.10 4 .258

LB 3.67 3 .577 3.50 1 - 3.63 4 .479

HK 4.05 3 .082 3.86 1 - 4.00 4 .117

PJK 4.21 3 .361 4.13 1 - 4.19 4 .298

Page 26: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

175

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * PENDIDIKAN

PENDIDIKAN

S1 S2 Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 3.99 23 .480 3.89 7 .363 3.97 30 .452

MI 3.96 23 .338 3.76 7 .499 3.91 30 .381

MB 4.00 23 .739 4.00 7 .577 4.00 30 .695

PBK 3.46 23 .520 3.21 7 .393 3.40 30 .498

FK 3.91 23 .577 3.79 7 .699 3.88 30 .597

ABB 3.90 23 .572 3.76 7 .418 3.87 30 .537

MBSP 4.01 23 .315 3.88 7 .408 3.98 30 .336

PKBS 4.14 23 .493 3.89 7 .643 4.08 30 .531

PK 4.19 23 .558 4.33 7 .544 4.22 30 .549

PKMS 3.46 23 .500 3.67 7 .385 3.51 30 .477

PAS 3.76 23 .519 3.71 7 .267 3.75 30 .469

MO 3.70 23 .635 3.29 7 .488 3.60 30 .621

MKI 3.72 23 .565 3.52 7 .424 3.68 30 .536

CG 3.70 23 .538 3.14 7 .378 3.57 30 .553

PI 3.87 23 .482 3.64 7 .476 3.82 30 .482

MR 4.35 23 .647 3.86 7 .378 4.23 30 .626

EBTJS 4.20 23 .494 3.86 7 .556 4.12 30 .520

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * PENDIDIKAN

PENDIDIKAN

S1 S2 Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 4.17 2 .236 4.50 2 .707 4.33 4 .471

PAA 4.00 2 .000 4.40 2 .000 4.20 4 .231

JAR 4.17 2 .236 4.83 2 .236 4.50 4 .430

AEI 4.50 2 .000 4.50 2 .707 4.50 4 .408

KBS 3.90 2 .141 4.00 2 .566 3.95 4 .342

AAT 4.50 2 .707 4.50 2 .707 4.50 4 .577

AS 3.50 2 .707 3.50 2 .707 3.50 4 .577

APM 3.50 2 .707 4.00 2 .000 3.75 4 .500

ON 3.75 2 .354 3.75 2 .354 3.75 4 .289

ADPM 4.00 2 .314 4.33 2 .471 4.17 4 .380

MK 3.81 2 .381 3.92 2 .000 3.87 4 .230

PRK 3.83 2 .236 3.50 2 .707 3.67 4 .471

SI 4.00 2 .283 4.20 2 .283 4.10 4 .258

LB 3.75 2 .354 3.50 2 .707 3.63 4 .479

HK 4.00 2 .202 4.00 2 .000 4.00 4 .117

PJK 4.06 2 .088 4.31 2 .442 4.19 4 .298

Page 27: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

176

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * LAMABEKERJA

LAMABEKERJA

1 - 5 tahun 5 - 10 tahun 10 -15 tahun > 15 tahun Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 3.93 6 .372 3.80 13 .383 4.13 6 .501 4.24 5 .573 3.97 30 .452

MI 4.00 6 .365 3.87 13 .442 3.94 6 .328 3.87 5 .380 3.91 30 .381

MB 4.17 6 .753 3.92 13 .641 4.17 6 .753 3.80 5 .837 4.00 30 .695

PBK 3.50 6 .548 3.27 13 .439 3.25 6 .418 3.80 5 .570 3.40 30 .498

FK 4.17 6 .753 3.73 13 .439 3.67 6 .408 4.20 5 .837 3.88 30 .597

ABB 3.83 6 .408 3.82 13 .587 4.06 6 .534 3.80 5 .650 3.87 30 .537

MBSP 3.81 6 .117 4.00 13 .364 4.10 6 .250 3.97 5 .509 3.98 30 .336

PKBS 3.71 6 .459 4.25 13 .540 4.08 6 .665 4.10 5 .224 4.08 30 .531

PK 4.22 6 .404 4.23 13 .629 4.28 6 .491 4.13 5 .691 4.22 30 .549

PKMS 3.50 6 .548 3.38 13 .468 3.83 6 .350 3.47 5 .506 3.51 30 .477

PAS 3.75 6 .274 3.46 13 .320 3.92 6 .204 4.30 5 .671 3.75 30 .469

MO 3.50 6 .548 3.46 13 .519 3.83 6 .753 3.80 5 .837 3.60 30 .621

MKI 3.67 6 .516 3.49 13 .443 3.67 6 .471 4.20 5 .650 3.68 30 .536

CG 3.33 6 .516 3.50 13 .500 3.83 6 .753 3.70 5 .447 3.57 30 .553

PI 3.58 6 .376 3.81 13 .630 4.08 6 .204 3.80 5 .274 3.82 30 .482

MR 4.17 6 .408 4.23 13 .725 4.33 6 .516 4.20 5 .837 4.23 30 .626

EBTJS 4.00 6 .316 4.19 13 .522 4.00 6 .707 4.20 5 .570 4.12 30 .520

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * LAMABEKERJA

LAMABEKERJA

1-5 tahun 5-10 tahun Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

PA 4.50 2 .707 4.17 2 .236 4.33 4 .471

PAA 4.20 2 .283 4.20 2 .283 4.20 4 .231

JAR 4.50 2 .707 4.50 2 .236 4.50 4 .430

AEI 4.75 2 .354 4.25 2 .354 4.50 4 .408

KBS 4.10 2 .424 3.80 2 .283 3.95 4 .342

AAT 5.00 2 .000 4.00 2 .000 4.50 4 .577

AS 4.00 2 .000 3.00 2 .000 3.50 4 .577

APM 3.50 2 .707 4.00 2 .000 3.75 4 .500

ON 4.00 2 .000 3.50 2 .000 3.75 4 .289

ADPM 4.22 2 .629 4.11 2 .157 4.17 4 .380

MK 3.73 2 .272 4.00 2 .109 3.87 4 .230

PRK 3.33 2 .471 4.00 2 .000 3.67 4 .471

SI 4.10 2 .424 4.10 2 .141 4.10 4 .258

LB 3.25 2 .354 4.00 2 .000 3.63 4 .479

HK 3.93 2 .101 4.07 2 .101 4.00 4 .117

PJK 4.38 2 .354 4.00 2 .000 4.19 4 .298

Page 28: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

177

EB MI MB PBK FK ABB MBSP PKBS PK PKMS PAS MO MKI CG PI MR EBTJS * JABATAN

JABATAN

Top Middle Lini Total

Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation Mean N

Std. Deviation

EB 4.25 4 .526 3.82 18 .349 4.15 8 .542 3.97 30 .452

MI 4.25 4 .319 3.91 18 .319 3.75 8 .463 3.91 30 .381

MB 4.25 4 .500 4.00 18 .686 3.88 8 .835 4.00 30 .695

PBK 3.38 4 .750 3.36 18 .447 3.50 8 .535 3.40 30 .498

FK 4.00 4 .817 3.75 18 .624 4.13 8 .354 3.88 30 .597

ABB 4.00 4 .000 3.87 18 .513 3.79 8 .733 3.87 30 .537

MBSP 4.18 4 .317 3.94 18 .322 3.95 8 .381 3.98 30 .336

PKBS 4.13 4 .250 4.14 18 .544 3.94 8 .623 4.08 30 .531

PK 4.42 4 .687 4.19 18 .446 4.21 8 .733 4.22 30 .549

PKMS 3.42 4 .500 3.44 18 .457 3.71 8 .518 3.51 30 .477

PAS 4.13 4 .629 3.78 18 .428 3.50 8 .378 3.75 30 .469

MO 4.00 4 .817 3.56 18 .616 3.50 8 .535 3.60 30 .621

MKI 3.75 4 .877 3.57 18 .509 3.88 8 .396 3.68 30 .536

CG 3.50 4 .577 3.58 18 .600 3.56 8 .496 3.57 30 .553

PI 3.75 4 .500 3.72 18 .428 4.06 8 .563 3.82 30 .482

MR 4.25 4 .500 4.17 18 .515 4.38 8 .916 4.23 30 .626

EBTJS 4.25 4 .289 4.03 18 .555 4.25 8 .535 4.12 30 .520

PA PAA JAR AEI KBS AAT AS APM ON ADPM MK PRK SI LB HK PJK * JABATAN

JABATAN

Senior Auditor Total

Mean N

Std. Deviation Mean N

Std. Deviation

PA 4.33 4 .471 4.33 4 .471

PAA 4.20 4 .231 4.20 4 .231

JAR 4.50 4 .430 4.50 4 .430

AEI 4.50 4 .408 4.50 4 .408

KBS 3.95 4 .342 3.95 4 .342

AAT 4.50 4 .577 4.50 4 .577

AS 3.50 4 .577 3.50 4 .577

APM 3.75 4 .500 3.75 4 .500

ON 3.75 4 .289 3.75 4 .289

ADPM 4.17 4 .380 4.17 4 .380

MK 3.87 4 .230 3.87 4 .230

PRK 3.67 4 .471 3.67 4 .471

SI 4.10 4 .258 4.10 4 .258

LB 3.63 4 .479 3.63 4 .479

HK 4.00 4 .117 4.00 4 .117

PJK 4.19 4 .298 4.19 4 .298

Page 29: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

178

Descriptives Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

EB1 30 3.00 5.00 4.23 .504

EB2 30 3.00 5.00 3.97 .669

EB3 30 3.00 5.00 4.30 .535

EB4 30 3.00 5.00 3.83 .531

EB5 30 3.00 5.00 3.50 .630

MI1 30 3.00 5.00 3.97 .490

MI2 30 3.00 4.00 3.57 .504

MI3 30 3.00 5.00 4.20 .551

MB 30 3.00 5.00 4.00 .695

PBK1 30 3.00 4.00 3.43 .504

PBK2 30 3.00 5.00 3.37 .556

FK1 30 3.00 5.00 3.93 .583

FK2 30 3.00 5.00 3.83 .648

ABB1 30 3.00 5.00 3.87 .629

ABB2 30 3.00 5.00 3.83 .531

ABB3 30 3.00 5.00 3.90 .548

MBSP1 30 3.00 5.00 4.43 .568

MBSP2 30 3.00 4.00 3.83 .379

MBSP3 30 4.00 5.00 4.47 .507

MBSP4 30 3.00 4.00 3.67 .479

MBSP5 30 3.00 5.00 3.77 .504

MBSP6 30 3.00 5.00 3.57 .568

PKBS1 30 3.00 5.00 4.10 .607

PKBS2 30 3.00 5.00 3.93 .521

PKBS3 30 3.00 5.00 4.27 .640

PKBS4 30 3.00 5.00 4.03 .556

PK1 30 3.00 5.00 4.47 .571

PK2 30 3.00 5.00 4.23 .626

PK3 30 3.00 5.00 3.97 .718

PKMS1 30 3.00 5.00 3.60 .563

PKMS2 30 3.00 4.00 3.47 .507

PKMS3 30 3.00 4.00 3.47 .507

PAS1 30 3.00 5.00 3.97 .414

PAS2 30 3.00 5.00 3.53 .629

MO 30 3.00 5.00 3.60 .621

MKI1 30 3.00 5.00 3.53 .629

MKI2 30 3.00 5.00 3.80 .551

MKI3 30 3.00 5.00 3.70 .596

CG1 30 3.00 5.00 3.60 .563

CG2 30 3.00 5.00 3.53 .571

PI1 30 3.00 5.00 3.67 .547

PI2 30 3.00 5.00 3.97 .615

MR 30 3.00 5.00 4.23 .626

EBTJS1 30 3.00 5.00 4.30 .596

EBTJS2 30 3.00 5.00 3.93 .583

Valid N (listwise) 30

Page 30: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

179

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

PA1 4 4.00 5.00 4.25 .500

PA2 4 4.00 5.00 4.25 .500

PA3 4 4.00 5.00 4.50 .577

PA4 4 4.00 5.00 4.25 .500

PA5 4 4.00 5.00 4.25 .500

PA6 4 4.00 5.00 4.50 .577

PAA1 4 4.00 4.00 4.00 .000

PAA2 4 4.00 5.00 4.25 .500

PAA3 4 4.00 4.00 4.00 .000

PAA4 4 4.00 5.00 4.25 .500

PAA5 4 4.00 5.00 4.50 .577

JAR1 4 4.00 5.00 4.50 .577

JAR2 4 4.00 5.00 4.25 .500

JAR3 4 4.00 5.00 4.75 .500

AEI1 4 4.00 5.00 4.25 .500

AEI2 4 4.00 5.00 4.75 .500

KBS1 4 4.00 5.00 4.25 .500

KBS2 4 4.00 4.00 4.00 .000

KBS3 4 4.00 5.00 4.25 .500

KBS4 4 3.00 4.00 3.75 .500

KBS5 4 3.00 4.00 3.50 .577

AAT 4 4.00 5.00 4.50 .577

AS 4 3.00 4.00 3.50 .577

APM 4 3.00 4.00 3.75 .500

ON1 4 3.00 4.00 3.50 .577

ON2 4 4.00 4.00 4.00 .000

ADPM1 4 3.00 4.00 3.75 .500

ADPM2 4 3.00 4.00 3.75 .500

ADPM3 4 4.00 5.00 4.50 .577

ADPM4 4 4.00 5.00 4.50 .577

ADPM5 4 4.00 5.00 4.25 .500

ADPM6 4 4.00 5.00 4.25 .500

ADPM7 4 4.00 5.00 4.25 .500

ADPM8 4 4.00 5.00 4.25 .500

ADPM9 4 4.00 4.00 4.00 .000

MK1 4 4.00 4.00 4.00 .000

MK2 4 4.00 4.00 4.00 .000

MK3 4 3.00 4.00 3.75 .500

MK4 4 4.00 5.00 4.25 .500

MK5 4 4.00 4.00 4.00 .000

MK6 4 3.00 4.00 3.50 .577

MK7 4 3.00 4.00 3.50 .577

MK8 4 4.00 4.00 4.00 .000

MK9 4 3.00 4.00 3.75 .500

MK10 4 3.00 4.00 3.50 .577

MK11 4 3.00 4.00 3.75 .500

MK12 4 4.00 5.00 4.25 .500

MK13 4 4.00 4.00 4.00 .000

Page 31: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

180

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

PRK1 4 3.00 4.00 3.50 .577

PRK2 4 3.00 4.00 3.75 .500

PRK3 4 3.00 4.00 3.75 .500

SI1 4 4.00 4.00 4.00 .000

SI2 4 4.00 4.00 4.00 .000

SI3 4 3.00 4.00 3.75 .500

SI4 4 4.00 5.00 4.25 .500

SI5 4 4.00 5.00 4.50 .577

LB1 4 3.00 4.00 3.50 .577

LB2 4 3.00 4.00 3.75 .500

HK1 4 4.00 4.00 4.00 .000

HK2 4 4.00 4.00 4.00 .000

HK3 4 4.00 5.00 4.25 .500

HK4 4 4.00 5.00 4.25 .500

HK5 4 4.00 5.00 4.25 .500

HK6 4 3.00 4.00 3.75 .500

HK7 4 3.00 4.00 3.50 .577

PJK1 4 4.00 5.00 4.25 .500

PJK2 4 4.00 5.00 4.50 .577

PJK3 4 4.00 5.00 4.25 .500

PJK4 4 4.00 5.00 4.25 .500

PJK5 4 4.00 5.00 4.25 .500

PJK6 4 4.00 5.00 4.25 .500

PJK7 4 3.00 4.00 3.75 .500

PJK8 4 4.00 4.00 4.00 .000

Valid N (listwise) 4

Page 32: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

181

Lampiran 5 : Output SPSS

UJI VALIDITAS DAN RELIABILITAS LULUSAN

UJI VALIDITAS DAN RELIABILITAS EKONOMI BISNIS

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.837 5

Correlations

EB1 EB2 EB3 EB4 EB5 EB

EB1 Pearson Correlation 1 .502** .703

** .507

** .435

** .803

**

Sig. (2-tailed) .000 .000 .000 .000 .000

N 70 70 70 70 70 70

EB2 Pearson Correlation .502** 1 .617

** .392

** .468

** .761

**

Sig. (2-tailed) .000 .000 .001 .000 .000

N 70 70 70 70 70 70

EB3 Pearson Correlation .703** .617

** 1 .516

** .553

** .856

**

Sig. (2-tailed) .000 .000 .000 .000 .000

N 70 70 70 70 70 70

EB4 Pearson Correlation .507** .392

** .516

** 1 .462

** .755

**

Sig. (2-tailed) .000 .001 .000 .000 .000

N 70 70 70 70 70 70

EB5 Pearson Correlation .435** .468

** .553

** .462

** 1 .736

**

Sig. (2-tailed) .000 .000 .000 .000 .000

N 70 70 70 70 70 70

EB Pearson Correlation .803** .761

** .856

** .755

** .736

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000

N 70 70 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN INFORMASI

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Page 33: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

182

Reliability Statistics

Cronbach's Alpha N of Items

.670 3

Correlations

MI1 MI2 MI3 MI

MI1 Pearson Correlation 1 .451** .455

** .790

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

MI2 Pearson Correlation .451** 1 .331

** .779

**

Sig. (2-tailed) .000 .005 .000

N 70 70 70 70

MI3 Pearson Correlation .455** .331

** 1 .768

**

Sig. (2-tailed) .000 .005 .000

N 70 70 70 70

MI Pearson Correlation .790** .779

** .768

** 1

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PERJANJIAN BISNIS DAN KETENAGAKERJAAN

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.685 2

Correlations

PBK1 PBK2 PBK

PBK1 Pearson Correlation 1 .539** .840

**

Sig. (2-tailed) .000 .000

N 70 70 70

PBK2 Pearson Correlation .539** 1 .910

**

Sig. (2-tailed) .000 .000

N 70 70 70

PBK Pearson Correlation .840** .910

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

Page 34: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

183

UJI VALIDITAS DAN RELIABILITAS FUNDAMENTAL KEUANGAN

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.882 2

Correlations

FK1 FK2 FK

FK1 Pearson Correlation 1 .790** .950

**

Sig. (2-tailed) .000 .000

N 70 70 70

FK2 Pearson Correlation .790** 1 .942

**

Sig. (2-tailed) .000 .000

N 70 70 70

FK Pearson Correlation .950** .942

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI BIAYA DAN BEP

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.864 3

Correlations

ABB1 ABB2 ABB3 ABB

ABB1 Pearson Correlation 1 .766** .608

** .896

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

ABB2 Pearson Correlation .766** 1 .661

** .917

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

Page 35: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

184

Correlations

ABB1 ABB2 ABB3 ABB

ABB3 Pearson Correlation .608** .661

** 1 .846

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

ABB Pearson Correlation .896** .917

** .846

** 1

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN BIAYA STRATEGIK DAN PENGANGGARAN

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.791 6

Correlations

MBSP1 MBSP2 MBSP3 MBSP4 MBSP5 MBSP6 MBSP

MBSP1 Pearson Correlation 1 .510** .666

** .280

* .241

* .169 .707

**

Sig. (2-tailed) .000 .000 .019 .044 .163 .000

N 70 70 70 70 70 70 70

MBSP2 Pearson Correlation .510** 1 .547

** .361

** .440

** .453

** .800

**

Sig. (2-tailed) .000 .000 .002 .000 .000 .000

N 70 70 70 70 70 70 70

MBSP3 Pearson Correlation .666** .547

** 1 .292

* .374

** .118 .745

**

Sig. (2-tailed) .000 .000 .014 .001 .332 .000

N 70 70 70 70 70 70 70

MBSP4 Pearson Correlation .280* .361

** .292

* 1 .434

** .352

** .629

**

Sig. (2-tailed) .019 .002 .014 .000 .003 .000

N 70 70 70 70 70 70 70

MBSP5 Pearson Correlation .241* .440

** .374

** .434

** 1 .520

** .706

**

Sig. (2-tailed) .044 .000 .001 .000 .000 .000

N 70 70 70 70 70 70 70

MBSP6 Pearson Correlation .169 .453** .118 .352

** .520

** 1 .592

**

Sig. (2-tailed) .163 .000 .332 .003 .000 .000

N 70 70 70 70 70 70 70

MBSP Pearson Correlation .707** .800

** .745

** .629

** .706

** .592

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 70 70 70 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Page 36: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

185

UJI VALIDITAS DAN RELIABILITAS PENGUKURAN KINERJA DAN BALANCED SCORECARD

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.839 4

Correlations

PKBS1 PKBS2 PKBS3 PKBS4 PKBS

PKBS1 Pearson Correlation 1 .574** .624

** .531

** .830

**

Sig. (2-tailed) .000 .000 .000 .000

N 70 70 70 70 70

PKBS2 Pearson Correlation .574** 1 .556

** .560

** .817

**

Sig. (2-tailed) .000 .000 .000 .000

N 70 70 70 70 70

PKBS3 Pearson Correlation .624** .556

** 1 .552

** .829

**

Sig. (2-tailed) .000 .000 .000 .000

N 70 70 70 70 70

PKBS4 Pearson Correlation .531** .560

** .552

** 1 .809

**

Sig. (2-tailed) .000 .000 .000 .000

N 70 70 70 70 70

PKBS Pearson Correlation .830** .817

** .829

** .809

** 1

Sig. (2-tailed) .000 .000 .000 .000

N 70 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PELAPORAN KEUANGAN

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.686 3

Page 37: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

186

Correlations

PK1 PK2 PK3 PK

PK1 Pearson Correlation 1 .593** .371

** .838

**

Sig. (2-tailed) .000 .002 .000

N 70 70 70 70

PK2 Pearson Correlation .593** 1 .294

* .823

**

Sig. (2-tailed) .000 .013 .000

N 70 70 70 70

PK3 Pearson Correlation .371** .294

* 1 .687

**

Sig. (2-tailed) .002 .013 .000

N 70 70 70 70

PK Pearson Correlation .838** .823

** .687

** 1

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENGAMBILAN KEPUTUSAN MANAJEMEN STRATEGIK

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.561 3

Correlations

PKMS1 PKMS2 PKMS3 PKMS

PKMS1 Pearson Correlation 1 .225 .195 .586**

Sig. (2-tailed) .061 .106 .000

N 70 70 70 70

PKMS2 Pearson Correlation .225 1 .452** .803

**

Sig. (2-tailed) .061 .000 .000

N 70 70 70 70

PKMS3 Pearson Correlation .195 .452** 1 .782

**

Sig. (2-tailed) .106 .000 .000

N 70 70 70 70

PKMS Pearson Correlation .586** .803

** .782

** 1

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

Page 38: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

187

UJI VALIDITAS DAN RELIABILITAS PEMASARAN DAN ALIANSI STRATEGIK

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.686 2

Correlations

PAS1 PAS2 PAS

PAS1 Pearson Correlation 1 .523** .881

**

Sig. (2-tailed) .000 .000

N 70 70 70

PAS2 Pearson Correlation .523** 1 .865

**

Sig. (2-tailed) .000 .000

N 70 70 70

PAS Pearson Correlation .881** .865

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN KEUANGAN DAN INVESTASI

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.878 3

Correlations

MKI1 MKI2 MKI3 MKI

MKI1 Pearson Correlation 1 .709** .645

** .876

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

Page 39: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

188

Correlations

MKI1 MKI2 MKI3 MKI

MKI2 Pearson Correlation .709** 1 .764

** .920

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

MKI3 Pearson Correlation .645** .764

** 1 .894

**

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

MKI Pearson Correlation .876** .920

** .894

** 1

Sig. (2-tailed) .000 .000 .000

N 70 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS CORPORATE GOVERNANCE

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.679 2

Correlations

CG1 CG2 CG

CG1 Pearson Correlation 1 .524** .845

**

Sig. (2-tailed) .000 .000

N 70 70 70

CG2 Pearson Correlation .524** 1 .898

**

Sig. (2-tailed) .000 .000

N 70 70 70

CG Pearson Correlation .845** .898

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENGENDALIAN INTERN

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Page 40: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

189

Reliability Statistics

Cronbach's Alpha N of Items

.740 2

Correlations

PI1 PI2 PI

PI1 Pearson Correlation 1 .594** .910

**

Sig. (2-tailed) .000 .000

N 70 70 70

PI2 Pearson Correlation .594** 1 .875

**

Sig. (2-tailed) .000 .000

N 70 70 70

PI Pearson Correlation .910** .875

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS ETIKA BISNIS DAN TANGGUNG JAWAB SOSIAL

Case Processing Summary

N %

Cases Valid 70 100.0

Excludeda 0 .0

Total 70 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.772 2

Correlations

EBTJS1 EBTJS2 EBTJS

EBTJS1 Pearson Correlation 1 .629** .906

**

Sig. (2-tailed) .000 .000

N 70 70 70

EBTJS2 Pearson Correlation .629** 1 .899

**

Sig. (2-tailed) .000 .000

N 70 70 70

EBTJS Pearson Correlation .906** .899

** 1

Sig. (2-tailed) .000 .000

N 70 70 70

**. Correlation is significant at the 0.01 level (2-tailed).

Page 41: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

190

UJI VALIDITAS DAN RELIABILITAS PENUGASAN AUDIT

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.858 6

Correlations

PA1 PA2 PA3 PA4 PA5 PA6 PA

PA1 Pearson Correlation 1 .641** .401 .669

** .436 .595

** .765

**

Sig. (2-tailed) .002 .080 .001 .055 .006 .000

N 20 20 20 20 20 20 20

PA2 Pearson Correlation .641** 1 .549

* .461

* .487

* .517

* .778

**

Sig. (2-tailed) .002 .012 .041 .029 .020 .000

N 20 20 20 20 20 20 20

PA3 Pearson Correlation .401 .549* 1 .450

* .479

* .628

** .782

**

Sig. (2-tailed) .080 .012 .047 .033 .003 .000

N 20 20 20 20 20 20 20

PA4 Pearson Correlation .669** .461

* .450

* 1 .521

* .388 .711

**

Sig. (2-tailed) .001 .041 .047 .018 .091 .000

N 20 20 20 20 20 20 20

PA5 Pearson Correlation .436 .487* .479

* .521

* 1 .640

** .787

**

Sig. (2-tailed) .055 .029 .033 .018 .002 .000

N 20 20 20 20 20 20 20

PA6 Pearson Correlation .595** .517

* .628

** .388 .640

** 1 .823

**

Sig. (2-tailed) .006 .020 .003 .091 .002 .000

N 20 20 20 20 20 20 20

PA Pearson Correlation .765** .778

** .782

** .711

** .787

** .823

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 20 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENUGASAN AUDIT DAN ATESTASI

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Page 42: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

191

Reliability Statistics

Cronbach's Alpha N of Items

.898 5

Correlations

PAA1 PAA2 PAA3 PAA4 PAA5 PAA

PAA1 Pearson Correlation 1 .714** .475

* .635

** .660

** .806

**

Sig. (2-tailed) .000 .034 .003 .002 .000

N 20 20 20 20 20 20

PAA2 Pearson Correlation .714** 1 .475

* .831

** .660

** .864

**

Sig. (2-tailed) .000 .034 .000 .002 .000

N 20 20 20 20 20 20

PAA3 Pearson Correlation .475* .475

* 1 .674

** .575

** .753

**

Sig. (2-tailed) .034 .034 .001 .008 .000

N 20 20 20 20 20 20

PAA4 Pearson Correlation .635** .831

** .674

** 1 .760

** .932

**

Sig. (2-tailed) .003 .000 .001 .000 .000

N 20 20 20 20 20 20

PAA5 Pearson Correlation .660** .660

** .575

** .760

** 1 .874

**

Sig. (2-tailed) .002 .002 .008 .000 .000

N 20 20 20 20 20 20

PAA Pearson Correlation .806** .864

** .753

** .932

** .874

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000

N 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS JASA AKUNTANSI DAN REVIEW

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.811 3

Correlations

JAR1 JAR2 JAR3 JAR

JAR1 Pearson Correlation 1 .664** .725

** .942

**

Sig. (2-tailed) .001 .000 .000

N 20 20 20 20

JAR2 Pearson Correlation .664** 1 .373 .809

**

Sig. (2-tailed) .001 .105 .000

N 20 20 20 20

Page 43: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

192

Correlations

JAR1 JAR2 JAR3 JAR

JAR3 Pearson Correlation .725** .373 1 .801

**

Sig. (2-tailed) .000 .105 .000

N 20 20 20 20

JAR Pearson Correlation .942** .809

** .801

** 1

Sig. (2-tailed) .000 .000 .000

N 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS ATURAN ETIKA DAN INDEPENDENSI

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.725 2

Correlations

AEI1 AEI2 AEI

AEI1 Pearson Correlation 1 .570** .893

**

Sig. (2-tailed) .009 .000

N 20 20 20

AEI2 Pearson Correlation .570** 1 .879

**

Sig. (2-tailed) .009 .000

N 20 20 20

AEI Pearson Correlation .893** .879

** 1

Sig. (2-tailed) .000 .000

N 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS KERANGKA DASAR, STANDAR, KETENTUAN BAPEPAM ATAS LAPORAN KEUANGAN

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.939 5

Page 44: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

193

Correlations

KBS1 KBS2 KBS3 KBS4 KBS5 KBS

KBS1 Pearson Correlation 1 .762** .775

** .759

** .844

** .914

**

Sig. (2-tailed) .000 .000 .000 .000 .000

N 20 20 20 20 20 20

KBS2 Pearson Correlation .762** 1 .813

** .656

** .698

** .861

**

Sig. (2-tailed) .000 .000 .002 .001 .000

N 20 20 20 20 20 20

KBS3 Pearson Correlation .775** .813

** 1 .857

** .771

** .941

**

Sig. (2-tailed) .000 .000 .000 .000 .000

N 20 20 20 20 20 20

KBS4 Pearson Correlation .759** .656

** .857

** 1 .746

** .902

**

Sig. (2-tailed) .000 .002 .000 .000 .000

N 20 20 20 20 20 20

KBS5 Pearson Correlation .844** .698

** .771

** .746

** 1 .892

**

Sig. (2-tailed) .000 .001 .000 .000 .000

N 20 20 20 20 20 20

KBS Pearson Correlation .914** .861

** .941

** .902

** .892

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000

N 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI ORGANISASI NIRLABA

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.631 2

Correlations

ON1 ON2 ON

ON1 Pearson Correlation 1 .465* .877

**

Sig. (2-tailed) .039 .000

N 20 20 20

ON2 Pearson Correlation .465* 1 .833

**

Sig. (2-tailed) .039 .000

N 20 20 20

ON Pearson Correlation .877** .833

** 1

Sig. (2-tailed) .000 .000

N 20 20 20

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

Page 45: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

194

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI DAN PENGENDALIAN MANAJEMEN

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.884 9

Correlations

ADPM1 ADPM2 ADPM3 ADPM4 ADPM5 ADPM6 ADPM7 ADPM8 ADPM9 ADPM

ADPM1 Pearson Correlation 1 .815** .767

** .640

** .374 .311 .198 .198 .200 .708

**

Sig. (2-tailed) .000 .000 .002 .104 .182 .403 .403 .399 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM2 Pearson Correlation .815** 1 .692

** .564

** .461

* .372 .216 .216 .269 .720

**

Sig. (2-tailed) .000 .001 .010 .041 .107 .361 .361 .251 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM3 Pearson Correlation .767** .692

** 1 .777

** .564

** .473

* .228 .228 .264 .793

**

Sig. (2-tailed) .000 .001 .000 .010 .035 .333 .333 .261 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM4 Pearson Correlation .640** .564

** .777

** 1 .453

* .349 .094 .094 .117 .659

**

Sig. (2-tailed) .002 .010 .000 .045 .132 .694 .694 .622 .002

N 20 20 20 20 20 20 20 20 20 20

ADPM5 Pearson Correlation .374 .461* .564

** .453

* 1 .772

** .443 .577

** .616

** .816

**

Sig. (2-tailed) .104 .041 .010 .045 .000 .050 .008 .004 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM6 Pearson Correlation .311 .372 .473* .349 .772

** 1 .569

** .569

** .686

** .781

**

Sig. (2-tailed) .182 .107 .035 .132 .000 .009 .009 .001 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM7 Pearson Correlation .198 .216 .228 .094 .443 .569** 1 .677

** .845

** .630

**

Sig. (2-tailed) .403 .361 .333 .694 .050 .009 .001 .000 .003

N 20 20 20 20 20 20 20 20 20 20

ADPM8 Pearson Correlation .198 .216 .228 .094 .577** .569

** .677

** 1 .845

** .653

**

Sig. (2-tailed) .403 .361 .333 .694 .008 .009 .001 .000 .002

N 20 20 20 20 20 20 20 20 20 20

ADPM9 Pearson Correlation .200 .269 .264 .117 .616** .686

** .845

** .845

** 1 .718

**

Sig. (2-tailed) .399 .251 .261 .622 .004 .001 .000 .000 .000

N 20 20 20 20 20 20 20 20 20 20

ADPM Pearson Correlation .708** .720

** .793

** .659

** .816

** .781

** .630

** .653

** .718

** 1

Sig. (2-tailed) .000 .000 .000 .002 .000 .000 .003 .002 .000

N 20 20 20 20 20 20 20 20 20 20

Page 46: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

195

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN KEUANGAN

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.903 13

Correlations

MK1 MK2 MK3 MK4 MK5 MK6 MK7 MK8 MK9 MK10 MK11 MK12 MK13 MK

MK1 Pearson Correlation

1 .740** .669

** .539

* .699

** .231 .473

* .288 .000 .171 .385 .384 .523

* .682

**

Sig. (2-tailed) .000 .001 .014 .001 .328 .035 .218

1.000

.471 .094 .094 .018 .001

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK2 Pearson Correlation

.740*

*

1 .546* .419 .429 .329 .448

* .209 .049 .435 .435 .279 .454

* .647

**

Sig. (2-tailed) .000 .013 .066 .059 .157 .048 .377 .838 .055 .055 .234 .044 .002

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK3 Pearson Correlation

.669*

*

.546* 1 .629

** .584

** .141 .233 .207 .251 .431 .431 .277 .120 .635

**

Sig. (2-tailed) .001 .013 .003 .007 .554 .322 .381 .285 .058 .058 .238 .615 .003

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK4 Pearson Correlation

.539* .419 .629

** 1 .891

** .294 .371 .367 .233 .218 .218 .140 .250 .630

**

Sig. (2-tailed) .014 .066 .003 .000 .208 .107 .112 .323 .355 .355 .556 .288 .003

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK5 Pearson Correlation

.699*

*

.429 .584** .891

** 1 .288 .526

* .341 .049 .023 .252 .161 .245 .622

**

Sig. (2-tailed) .001 .059 .007 .000 .218 .017 .142 .838 .924 .285 .496 .299 .003

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK6 Pearson Correlation

.231 .329 .141 .294 .288 1 .838** .699

** .549

* .599

** .599

** .384 .523

* .729

**

Sig. (2-tailed) .328 .157 .554 .208 .218 .000 .001 .012 .005 .005 .094 .018 .000

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK7 Pearson Correlation

.473* .448

* .233 .371 .526

* .838

** 1 .720

** .433 .486

* .689

** .442 .557

* .813

**

Sig. (2-tailed) .035 .048 .322 .107 .017 .000 .000 .057 .030 .001 .051 .011 .000

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

Page 47: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

196

Reliability Statistics

Cronbach's Alpha N of Items

MK8 Pearson Correlation

.288 .209 .207 .367 .341 .699** .720

** 1 .635

** .480

* .480

* .455

* .594

** .723

**

Sig. (2-tailed) .218 .377 .381 .112 .142 .001 .000 .003 .032 .032 .044 .006 .000

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK9 Pearson Correlation

.000 .049 .251 .233 .049 .549* .433 .635

** 1 .712

** .509

* .588

** .466

* .609

**

Sig. (2-tailed) 1.000

.838 .285 .323 .838 .012 .057 .003

.000 .022 .006 .038 .004

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK10 Pearson Correlation

.171 .435 .431 .218 .023 .599** .486

* .480

* .712

** 1 .762

** .642

** .509

* .720

**

Sig. (2-tailed) .471 .055 .058 .355 .924 .005 .030 .032 .000 .000 .002 .022 .000

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK11 Pearson Correlation

.385 .435 .431 .218 .252 .599** .689

** .480

* .509

* .762

** 1 .642

** .509

* .772

**

Sig. (2-tailed) .094 .055 .058 .355 .285 .005 .001 .032 .022 .000 .002 .022 .000

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK12 Pearson Correlation

.384 .279 .277 .140 .161 .384 .442 .455* .588

** .642

** .642

** 1 .793

** .663

**

Sig. (2-tailed) .094 .234 .238 .556 .496 .094 .051 .044 .006 .002 .002 .000 .001

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK13 Pearson Correlation

.523* .454

* .120 .250 .245 .523

* .557

* .594

** .466

* .509

* .509

* .793

** 1 .699

**

Sig. (2-tailed) .018 .044 .615 .288 .299 .018 .011 .006 .038 .022 .022 .000 .001

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

MK Pearson Correlation

.682*

*

.647** .635

** .630

** .622

** .729

** .813

** .723

** .609

** .720

** .772

** .663

** .699

** 1

Sig. (2-tailed) .001 .002 .003 .003 .003 .000 .000 .000 .004 .000 .000 .001 .001

N 20 20 20 20 20 20 20 20 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PASAR KEUANGAN

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.623 3

Page 48: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

197

Correlations

PRK1 PRK2 PRK3 PRK

PRK1 Pearson Correlation 1 .373 .511* .742

**

Sig. (2-tailed) .105 .021 .000

N 20 20 20 20

PRK2 Pearson Correlation .373 1 .304 .775**

Sig. (2-tailed) .105 .192 .000

N 20 20 20 20

PRK3 Pearson Correlation .511* .304 1 .786

**

Sig. (2-tailed) .021 .192 .000

N 20 20 20 20

PRK Pearson Correlation .742** .775

** .786

** 1

Sig. (2-tailed) .000 .000 .000

N 20 20 20 20

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS SISTEM INFORMASI

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Correlations

SI1 SI2 SI3 SI4 SI5 SI

SI1 Pearson Correlation 1 .704** .664

** .328 .503

* .809

**

Sig. (2-tailed) .001 .001 .158 .024 .000

N 20 20 20 20 20 20

SI2 Pearson Correlation .704** 1 .524

* .204 .424 .723

**

Sig. (2-tailed) .001 .018 .388 .062 .000

N 20 20 20 20 20 20

SI3 Pearson Correlation .664** .524

* 1 .685

** .560

* .864

**

Sig. (2-tailed) .001 .018 .001 .010 .000

N 20 20 20 20 20 20

SI4 Pearson Correlation .328 .204 .685** 1 .623

** .722

**

Sig. (2-tailed) .158 .388 .001 .003 .000

N 20 20 20 20 20 20

SI5 Pearson Correlation .503* .424 .560

* .623

** 1 .809

**

Sig. (2-tailed) .024 .062 .010 .003 .000

N 20 20 20 20 20 20

SI Pearson Correlation .809** .723

** .864

** .722

** .809

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000

N 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Page 49: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

198

UJI VALIDITAS DAN RELIABILITAS LINGKUNGAN BISNIS

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.691 2

Correlations

LB1 LB2 LB

LB1 Pearson Correlation 1 .537* .900

**

Sig. (2-tailed) .015 .000

N 20 20 20

LB2 Pearson Correlation .537* 1 .851

**

Sig. (2-tailed) .015 .000

N 20 20 20

LB Pearson Correlation .900** .851

** 1

Sig. (2-tailed) .000 .000

N 20 20 20

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS HUKUM KOMERSIAL Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.769 7

Correlations

HK1 HK2 HK3 HK4 HK5 HK6 HK7 HK

HK1 Pearson Correlation 1 .844** .577

** .228 .210 .315 .224 .785

**

Sig. (2-tailed) .000 .008 .333 .374 .176 .342 .000

N 20 20 20 20 20 20 20 20

Page 50: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

199

Correlations

HK1 HK2 HK3 HK4 HK5 HK6 HK7 HK

HK2 Pearson Correlation .844** 1 .497

* .180 .172 .491

* .429 .822

**

Sig. (2-tailed) .000 .026 .449 .468 .028 .059 .000

N 20 20 20 20 20 20 20 20

HK3 Pearson Correlation .577** .497

* 1 -.107 -.034 .305 -.042 .519

*

Sig. (2-tailed) .008 .026 .655 .887 .192 .859 .019

N 20 20 20 20 20 20 20 20

HK4 Pearson Correlation .228 .180 -.107 1 .649** .168 .494

* .542

*

Sig. (2-tailed) .333 .449 .655 .002 .478 .027 .014

N 20 20 20 20 20 20 20 20

HK5 Pearson Correlation .210 .172 -.034 .649** 1 .188 .602

** .580

**

Sig. (2-tailed) .374 .468 .887 .002 .427 .005 .007

N 20 20 20 20 20 20 20 20

HK6 Pearson Correlation .315 .491* .305 .168 .188 1 .429 .642

**

Sig. (2-tailed) .176 .028 .192 .478 .427 .059 .002

N 20 20 20 20 20 20 20 20

HK7 Pearson Correlation .224 .429 -.042 .494* .602

** .429 1 .640

**

Sig. (2-tailed) .342 .059 .859 .027 .005 .059 .002

N 20 20 20 20 20 20 20 20

HK Pearson Correlation .785** .822

** .519

* .542

* .580

** .642

** .640

** 1

Sig. (2-tailed) .000 .000 .019 .014 .007 .002 .002

N 20 20 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PERPAJAKAN

Case Processing Summary

N %

Cases Valid 20 100.0

Excludeda 0 .0

Total 20 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.852 8

Correlations

PJK1 PJK2 PJK3 PJK4 PJK5 PJK6 PJK7 PJK8 PJK

PJK1 Pearson Correlation 1 .706** .701

** .419 .226 .169 .404 .297 .715

**

Sig. (2-tailed) .001 .001 .066 .337 .477 .077 .203 .000

N 20 20 20 20 20 20 20 20 20

PJK2 Pearson Correlation .706** 1 .597

** .419 .226 .169 .404 .396 .715

**

Sig. (2-tailed) .001 .005 .066 .337 .477 .077 .084 .000

N 20 20 20 20 20 20 20 20 20

Page 51: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

200

Correlations

PJK1 PJK2 PJK3 PJK4 PJK5 PJK6 PJK7 PJK8 PJK

PJK3 Pearson Correlation .701** .597

** 1 .651

** .309 .270 .302 .423 .778

**

Sig. (2-tailed) .001 .005 .002 .185 .249 .196 .063 .000

N 20 20 20 20 20 20 20 20 20

PJK4 Pearson Correlation .419 .419 .651** 1 .562

** .328 .471

* .385 .756

**

Sig. (2-tailed) .066 .066 .002 .010 .158 .036 .094 .000

N 20 20 20 20 20 20 20 20 20

PJK5 Pearson Correlation .226 .226 .309 .562** 1 .649

** .518

* .508

* .681

**

Sig. (2-tailed) .337 .337 .185 .010 .002 .019 .022 .001

N 20 20 20 20 20 20 20 20 20

PJK6 Pearson Correlation .169 .169 .270 .328 .649** 1 .603

** .454

* .610

**

Sig. (2-tailed) .477 .477 .249 .158 .002 .005 .044 .004

N 20 20 20 20 20 20 20 20 20

PJK7 Pearson Correlation .404 .404 .302 .471* .518

* .603

** 1 .490

* .703

**

Sig. (2-tailed) .077 .077 .196 .036 .019 .005 .028 .001

N 20 20 20 20 20 20 20 20 20

PJK8 Pearson Correlation .297 .396 .423 .385 .508* .454

* .490

* 1 .697

**

Sig. (2-tailed) .203 .084 .063 .094 .022 .044 .028 .001

N 20 20 20 20 20 20 20 20 20

PJK Pearson Correlation .715** .715

** .778

** .756

** .681

** .610

** .703

** .697

** 1

Sig. (2-tailed) .000 .000 .000 .000 .001 .004 .001 .001

N 20 20 20 20 20 20 20 20 20

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Page 52: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

201

Lampiran 6 : Output SPSS

UJI VALIDITAS DAN RELIABILITAS PEMBERI KERJA

UJI VALIDITAS DAN RELIABILITAS EKONOMI BISNIS

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.843 5

Correlation

EB1 EB2 EB3 EB4 EB5 EB

EB1 Pearson Correlation 1 .638** .755

** .537

** .380

* .822

**

Sig. (2-tailed) .000 .000 .002 .038 .000

N 30 30 30 30 30 30

EB2 Pearson Correlation .638** 1 .607

** .373

* .450

* .795

**

Sig. (2-tailed) .000 .000 .043 .013 .000

N 30 30 30 30 30 30

EB3 Pearson Correlation .755** .607

** 1 .547

** .461

* .841

**

Sig. (2-tailed) .000 .000 .002 .010 .000

N 30 30 30 30 30 30

EB4 Pearson Correlation .537** .373

* .547

** 1 .568

** .752

**

Sig. (2-tailed) .002 .043 .002 .001 .000

N 30 30 30 30 30 30

EB5 Pearson Correlation .380* .450

* .461

* .568

** 1 .739

**

Sig. (2-tailed) .038 .013 .010 .001 .000

N 30 30 30 30 30 30

EB Pearson Correlation .822** .795

** .841

** .752

** .739

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000

N 30 30 30 30 30 30

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN INFORMASI

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.584 3

Page 53: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

202

Correlation

MI1 MI2 MI3 MI

MI1 Pearson Correlation 1 .358 .281 .722**

Sig. (2-tailed) .052 .133 .000

N 30 30 30 30

MI2 Pearson Correlation .358 1 .323 .750**

Sig. (2-tailed) .052 .082 .000

N 30 30 30 30

MI3 Pearson Correlation .281 .323 1 .745**

Sig. (2-tailed) .133 .082 .000

N 30 30 30 30

MI Pearson Correlation .722** .750

** .745

** 1

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PERJANJIAN BISNIS DAN KETENAGAKERJAAN

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.866 2

Correlation

PBK1 PBK2 PBK

PBK1 Pearson Correlation 1 .767** .934

**

Sig. (2-tailed) .000 .000

N 30 30 30

PBK2 Pearson Correlation .767** 1 .946

**

Sig. (2-tailed) .000 .000

N 30 30 30

PBK Pearson Correlation .934** .946

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS FUNDAMENTAL KEUANGAN

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Page 54: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

203

Reliability Statistics

Cronbach's Alpha N of Items

.935 2

Correlations

FK1 FK2 FK

FK1 Pearson Correlation 1 .882** .967

**

Sig. (2-tailed) .000 .000

N 30 30 30

FK2 Pearson Correlation .882** 1 .973

**

Sig. (2-tailed) .000 .000

N 30 30 30

FK Pearson Correlation .967** .973

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI BIAYA DAN BEP

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.935 3

Correlations

ABB1 ABB2 ABB3 ABB

ABB1 Pearson Correlation 1 .861** .861

** .967

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

ABB2 Pearson Correlation .861** 1 .771

** .928

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

ABB3 Pearson Correlation .861** .771

** 1 .930

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

ABB Pearson Correlation .967** .928

** .930

** 1

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

Page 55: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

204

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN BIAYA STRATEGIK DAN PENGANGGARAN

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.808 6

Correlations

MBSP1 MBSP2 MBSP3 MBSP4 MBSP5 MBSP6 MBSP

MBSP1 Pearson Correlation 1 .507** .949

** .295 .245 .281 .770

**

Sig. (2-tailed) .004 .000 .113 .192 .132 .000

N 30 30 30 30 30 30 30

MBSP2 Pearson Correlation .507** 1 .418

* .443

* .150 .293 .616

**

Sig. (2-tailed) .004 .021 .014 .428 .115 .000

N 30 30 30 30 30 30 30

MBSP3 Pearson Correlation .949** .418

* 1 .236 .171 .247 .714

**

Sig. (2-tailed) .000 .021 .209 .367 .188 .000

N 30 30 30 30 30 30 30

MBSP4 Pearson Correlation .295 .443* .236 1 .523

** .717

** .742

**

Sig. (2-tailed) .113 .014 .209 .003 .000 .000

N 30 30 30 30 30 30 30

MBSP5 Pearson Correlation .245 .150 .171 .523** 1 .718

** .668

**

Sig. (2-tailed) .192 .428 .367 .003 .000 .000

N 30 30 30 30 30 30 30

MBSP6 Pearson Correlation .281 .293 .247 .717** .718

** 1 .772

**

Sig. (2-tailed) .132 .115 .188 .000 .000 .000

N 30 30 30 30 30 30 30

MBSP Pearson Correlation .770** .616

** .714

** .742

** .668

** .772

** 1

Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 30 30 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENGUKURAN KINERJA DAN BALANCED SCORECARD

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Page 56: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

205

Reliability Statistics

Cronbach's Alpha N of Items

.931 4

Correlations

PKBS1 PKBS2 PKBS3 PKBS4 PKBS

PKBS1 Pearson Correlation 1 .785** .816

** .807

** .936

**

Sig. (2-tailed) .000 .000 .000 .000

N 30 30 30 30 30

PKBS2 Pearson Correlation .785** 1 .676

** .841

** .894

**

Sig. (2-tailed) .000 .000 .000 .000

N 30 30 30 30 30

PKBS3 Pearson Correlation .816** .676

** 1 .750

** .897

**

Sig. (2-tailed) .000 .000 .000 .000

N 30 30 30 30 30

PKBS4 Pearson Correlation .807** .841

** .750

** 1 .925

**

Sig. (2-tailed) .000 .000 .000 .000

N 30 30 30 30 30

PKBS Pearson Correlation .936** .894

** .897

** .925

** 1

Sig. (2-tailed) .000 .000 .000 .000

N 30 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PELAPORAN KEUANGAN

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.817 3

Correlations

PK1 PK2 PK3 PK

PK1 Pearson Correlation 1 .649** .459

* .794

**

Sig. (2-tailed) .000 .011 .000

N 30 30 30 30

PK2 Pearson Correlation .649** 1 .708

** .914

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

PK3 Pearson Correlation .459* .708

** 1 .865

**

Sig. (2-tailed) .011 .000 .000

N 30 30 30 30

Page 57: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

206

PK Pearson Correlation .794** .914

** .865

** 1

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENGAMBILAN KEPUTUSAN MANAJEMEN STRATEGIK

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.891 3

Correlations

PKMS1 PKMS2 PKMS3 PKMS

PKMS1 Pearson Correlation 1 .796** .676

** .915

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

PKMS2 Pearson Correlation .796** 1 .732

** .927

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

PKMS3 Pearson Correlation .676** .732

** 1 .880

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

PKMS Pearson Correlation .915** .927

** .880

** 1

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PEMASARAN DAN ALIANSI STRATEGIK

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Page 58: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

207

Reliability Statistics

Cronbach's Alpha N of Items

.711 2

Correlations

PAS1 PAS2 PAS

PAS1 Pearson Correlation 1 .601** .844

**

Sig. (2-tailed) .000 .000

N 30 30 30

PAS2 Pearson Correlation .601** 1 .936

**

Sig. (2-tailed) .000 .000

N 30 30 30

PAS Pearson Correlation .844** .936

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN KEUANGAN DAN INVESTASI

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.864 3

Correlations

MKI1 MKI2 MKI3 MKI

MKI1 Pearson Correlation 1 .617** .810

** .903

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

MKI2 Pearson Correlation .617** 1 .756

** .864

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

MKI3 Pearson Correlation .810** .756

** 1 .946

**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

MKI Pearson Correlation .903** .864

** .946

** 1

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

Page 59: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

208

UJI VALIDITAS DAN RELIABILITAS CORPORATE GOVERNANCE

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.947 2

Correlations

CG1 CG2 CG

CG1 Pearson Correlation 1 .900** .974

**

Sig. (2-tailed) .000 .000

N 30 30 30

CG2 Pearson Correlation .900** 1 .975

**

Sig. (2-tailed) .000 .000

N 30 30 30

CG Pearson Correlation .974** .975

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENGENDALIAN INTERN Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.544 2

Correlations

PI1 PI2 PI

PI1 Pearson Correlation 1 .376* .807

**

Sig. (2-tailed) .041 .000

N 30 30 30

Page 60: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

209

PI2 Pearson Correlation .376* 1 .851

**

Sig. (2-tailed) .041 .000

N 30 30 30

PI Pearson Correlation .807** .851

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS ETIKA BISNIS DAN TANGGUNG JAWAB SOSIAL

Case Processing Summary

N %

Cases Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.714 2

Correlations

EBTJS1 EBTJS2 EBTJS

EBTJS1 Pearson Correlation 1 .556** .885

**

Sig. (2-tailed) .001 .000

N 30 30 30

EBTJS2 Pearson Correlation .556** 1 .879

**

Sig. (2-tailed) .001 .000

N 30 30 30

EBTJS Pearson Correlation .885** .879

** 1

Sig. (2-tailed) .000 .000

N 30 30 30

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENUGASAN AUDIT Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.950 6

Page 61: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

210

Correlations

PA1 PA2 PA3 PA4 PA5 PA6 PA

PA1 Pearson Correlation 1 1.000** .577 1.000

** 1.000

** .577 .943

Sig. (2-tailed) .000 .423 .000 .000 .423 .057

N 4 4 4 4 4 4 4

PA2 Pearson Correlation 1.000** 1 .577 1.000

** 1.000

** .577 .943

Sig. (2-tailed) .000 .423 .000 .000 .423 .057

N 4 4 4 4 4 4 4

PA3 Pearson Correlation .577 .577 1 .577 .577 1.000** .816

Sig. (2-tailed) .423 .423 .423 .423 .000 .184

N 4 4 4 4 4 4 4

PA4 Pearson Correlation 1.000** 1.000

** .577 1 1.000

** .577 .943

Sig. (2-tailed) .000 .000 .423 .000 .423 .057

N 4 4 4 4 4 4 4

PA5 Pearson Correlation 1.000** 1.000

** .577 1.000

** 1 .577 .943

Sig. (2-tailed) .000 .000 .423 .000 .423 .057

N 4 4 4 4 4 4 4

PA6 Pearson Correlation .577 .577 1.000** .577 .577 1 .816

Sig. (2-tailed) .423 .423 .000 .423 .423 .184

N 4 4 4 4 4 4 4

PA Pearson Correlation .943 .943 .816 .943 .943 .816 1

Sig. (2-tailed) .057 .057 .184 .057 .057 .184

N 4 4 4 4 4 4 4

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PENUGASAN ATESTASI DAN ASSURANCE

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.712 6

Correlations

PAA1 PAA2 PAA3 PAA4 PAA5 PAA

PAA1 Pearson Correlation .a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . .

N 4 4 4 4 4 4

PAA2 Pearson Correlation .a 1 .

a -.333 .577 .577

Sig. (2-tailed) . . .667 .423 .423

N 4 4 4 4 4 4

Page 62: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

211

PAA3 Pearson Correlation .a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . .

N 4 4 4 4 4 4

PAA4 Pearson Correlation .a -.333 .

a 1 .577 .577

Sig. (2-tailed) . .667 . .423 .423

N 4 4 4 4 4 4

PAA5 Pearson Correlation .a .577 .

a .577 1 1.000

**

Sig. (2-tailed) . .423 . .423 .000

N 4 4 4 4 4 4

PAA Pearson Correlation .a .577 .

a .577 1.000

** 1

Sig. (2-tailed) . .423 . .423 .000

N 4 4 4 4 4 4

a. Cannot be computed because at least one of the variables is constant.

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS JASA AKUNTANSI DAN REVIEW

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.750 3

Correlations

JAR1 JAR2 JAR3 JAR

JAR1 Pearson Correlation 1 .577 .577 .894

Sig. (2-tailed) .423 .423 .106

N 4 4 4 4

JAR2 Pearson Correlation .577 1 .333 .775

Sig. (2-tailed) .423 .667 .225

N 4 4 4 4

JAR3 Pearson Correlation .577 .333 1 .775

Sig. (2-tailed) .423 .667 .225

N 4 4 4 4

JAR Pearson Correlation .894 .775 .775 1

Sig. (2-tailed) .106 .225 .225

N 4 4 4 4

Page 63: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

212

UJI VALIDITAS DAN RELIABILITAS ATURAN ETIKA DAN INDEPENDENSI

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.500 2

Correlations

AEI1 AEI2 AEI

AEI1 Pearson Correlation 1 .333 .816

Sig. (2-tailed) .667 .184

N 4 4 4

AEI2 Pearson Correlation .333 1 .816

Sig. (2-tailed) .667 .184

N 4 4 4

AEI Pearson Correlation .816 .816 1

Sig. (2-tailed) .184 .184

N 4 4 4

UJI VALIDITAS DAN RELIABILITAS KERANGKA DASAR, STANDAR, KETENTUAN BAPAPEM ATAS LAPORAN KEUANGAN

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Correlations

KBS1 KBS2 KBS3 KBS4 KBS5 KBS

KBS1 Pearson Correlation 1 .a 1.000

** .333 .577 .878

Sig. (2-tailed) . .000 .667 .423 .122

N 4 4 4 4 4 4

KBS2 Pearson Correlation .a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . .

N 4 4 4 4 4 4

KBS3 Pearson Correlation 1.000** .

a 1 .333 .577 .878

Sig. (2-tailed) .000 . .667 .423 .122

N 4 4 4 4 4 4

Page 64: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

213

Correlations

KBS1 KBS2 KBS3 KBS4 KBS5 KBS

KBS4 Pearson Correlation .333 .a .333 1 .577 .683

Sig. (2-tailed) .667 . .667 .423 .317

N 4 4 4 4 4 4

KBS5 Pearson Correlation .577 .a .577 .577 1 .845

Sig. (2-tailed) .423 . .423 .423 .155

N 4 4 4 4 4 4

KBS Pearson Correlation .878 .a .878 .683 .845 1

Sig. (2-tailed) .122 . .122 .317 .155

N 4 4 4 4 4 4

a. Cannot be computed because at least one of the variables is constant.

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI DAN ORGANISASI NIRLABA

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.000 2

Correlations

ON1 ON2 ON

ON1 Pearson Correlation 1 .a 1.000

**

Sig. (2-tailed) . .000

N 4 4 4

ON2 Pearson Correlation .a .

a .

a

Sig. (2-tailed) . .

N 4 4 4

ON Pearson Correlation 1.000** .

a 1

Sig. (2-tailed) .000 .

N 4 4 4

a. Cannot be computed because at least one of the variables is constant.

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS AKUNTANSI DAN PENGENDALIAN MANAJEMEN

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Page 65: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

214

Reliability Statistics

Cronbach's Alpha N of Items

.916 9

Correlations

ADPM1 ADPM2 ADPM3 ADPM4 ADPM5 ADPM6 ADPM7 ADPM8 ADPM9 ADPM

ADPM1 Pearson Correlation 1 1.000** .577 .577 .333 .333 .333 .333 .

a .683

Sig. (2-tailed) .000 .423 .423 .667 .667 .667 .667 . .317

N 4 4 4 4 4 4 4 4 4 4

ADPM2 Pearson Correlation 1.000** 1 .577 .577 .333 .333 .333 .333 .

a .683

Sig. (2-tailed) .000 .423 .423 .667 .667 .667 .667 . .317

N 4 4 4 4 4 4 4 4 4 4

ADPM3 Pearson Correlation .577 .577 1 1.000** .577 .577 .577 .577 .

a .845

Sig. (2-tailed) .423 .423 .000 .423 .423 .423 .423 . .155

N 4 4 4 4 4 4 4 4 4 4

ADPM4 Pearson Correlation .577 .577 1.000** 1 .577 .577 .577 .577 .

a .845

Sig. (2-tailed) .423 .423 .000 .423 .423 .423 .423 . .155

N 4 4 4 4 4 4 4 4 4 4

ADPM5 Pearson Correlation .333 .333 .577 .577 1 1.000** 1.000

** 1.000

** .

a .878

Sig. (2-tailed) .667 .667 .423 .423 .000 .000 .000 . .122

N 4 4 4 4 4 4 4 4 4 4

ADPM6 Pearson Correlation .333 .333 .577 .577 1.000** 1 1.000

** 1.000

** .

a .878

Sig. (2-tailed) .667 .667 .423 .423 .000 .000 .000 . .122

N 4 4 4 4 4 4 4 4 4 4

ADPM7 Pearson Correlation .333 .333 .577 .577 1.000** 1.000

** 1 1.000

** .

a .878

Sig. (2-tailed) .667 .667 .423 .423 .000 .000 .000 . .122

N 4 4 4 4 4 4 4 4 4 4

ADPM8 Pearson Correlation .333 .333 .577 .577 1.000** 1.000

** 1.000

** 1 .

a .878

Sig. (2-tailed) .667 .667 .423 .423 .000 .000 .000 . .122

N 4 4 4 4 4 4 4 4 4 4

ADPM9 Pearson Correlation .a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4

ADPM Pearson Correlation .683 .683 .845 .845 .878 .878 .878 .878 .a 1

Sig. (2-tailed) .317 .317 .155 .155 .122 .122 .122 .122 .

N 4 4 4 4 4 4 4 4 4 4

**. Correlation is significant at the 0.01 level (2-tailed).

a. Cannot be computed because at least one of the variables is constant.

UJI VALIDITAS DAN RELIABILITAS MANAJEMEN KEUANGAN

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Page 66: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

215

Reliability Statistics

Cronbach's Alpha N of Items

.810 13

Correlations

MK1 MK2 MK3 MK4 MK5 MK6 MK7 MK8 MK9 MK10 MK11 MK12 MK13 MK

MK1 Pearson Correlation

.a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK2 Pearson Correlation

.a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK3 Pearson Correlation

.a .

a 1 .333 .

a .577 .577 .

a 1.000

** .577 1.000

** .333 .

a .949

Sig. (2-tailed) . . .667 . .423 .423 . .000 .423 .000 .667 . .051

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK4 Pearson Correlation

.a .

a .333 1 .

a -.577 -.577 .

a .333 .577 .333 -.333 .

a .167

Sig. (2-tailed) . . .667 . .423 .423 . .667 .423 .667 .667 . .833

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK5 Pearson Correlation

.a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK6 Pearson Correlation

.a .

a .577 -.577 .

a 1 1.000

** .

a .577 .000 .577 .577 .

a .677

Sig. (2-tailed) . . .423 .423 . .000 . .423 1.000 .423 .423 . .323

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK7 Pearson Correlation

.a .

a .577 -.577 .

a 1.000

** 1 .

a .577 .000 .577 .577 .

a .677

Sig. (2-tailed) . . .423 .423 . .000 . .423 1.000 .423 .423 . .323

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK8 Pearson Correlation

.a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK9 Pearson Correlation

.a .

a 1.000

** .333 .

a .577 .577 .

a 1 .577 1.000

** .333 .

a .949

Sig. (2-tailed) . . .000 .667 . .423 .423 . .423 .000 .667 . .051

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK10 Pearson Correlation

.a .

a .577 .577 .

a .000 .000 .

a .577 1 .577 .577 .

a .677

Sig. (2-tailed) . . .423 .423 . 1.000 1.000 . .423 .423 .423 . .323

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK11 Pearson Correlation

.a .

a 1.000

** .333 .

a .577 .577 .

a 1.000

** .577 1 .333 .

a .949

Sig. (2-tailed) . . .000 .667 . .423 .423 . .000 .423 .667 . .051

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

Page 67: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

216

Correlations

MK1 MK2 MK3 MK4 MK5 MK6 MK7 MK8 MK9 MK10 MK11 MK12 MK13 MK

MK12 Pearson Correlation

.a .

a .333 -.333 .

a .577 .577 .

a .333 .577 .333 1 .

a .614

Sig. (2-tailed) . . .667 .667 . .423 .423 . .667 .423 .667 . .386

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK13 Pearson Correlation

.a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . . . . . . .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

MK Pearson Correlation

.a .

a .949 .167 .

a .677 .677 .

a .949 .677 .949 .614 .

a 1

Sig. (2-tailed) . . .051 .833 . .323 .323 . .051 .323 .051 .386 .

N 4 4 4 4 4 4 4 4 4 4 4 4 4 4

a. Cannot be computed because at least one of the variables is constant.

**. Correlation is significant at the 0.01 level (2-tailed).

UJI VALIDITAS DAN RELIABILITAS PASAR KEUANGAN

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.875 3

Correlations

PRK1 PRK2 PRK3 PRK

PRK1 Pearson Correlation 1 .577 .577 .816

Sig. (2-tailed) .423 .423 .184

N 4 4 4 4

PRK2 Pearson Correlation .577 1 1.000** .943

Sig. (2-tailed) .423 .000 .057

N 4 4 4 4

PRK3 Pearson Correlation .577 1.000** 1 .943

Sig. (2-tailed) .423 .000 .057

N 4 4 4 4

PRK Pearson Correlation .816 .943 .943 1

Sig. (2-tailed) .184 .057 .057

N 4 4 4 4

**. Correlation is significant at the 0.01 level (2-tailed).

Page 68: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

217

UJI VALIDITAS DAN RELIABILITAS SISTEM INFORMASI

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.625 5

Correlations

SI1 SI2 SI3 SI4 SI5 SI

SI1 Pearson Correlation .a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . .

N 4 4 4 4 4 4

SI2 Pearson Correlation .a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . .

N 4 4 4 4 4 4

SI3 Pearson Correlation .a .

a 1 .333 .577 .775

Sig. (2-tailed) . . .667 .423 .225

N 4 4 4 4 4 4

SI4 Pearson Correlation .a .

a .333 1 .577 .775

Sig. (2-tailed) . . .667 .423 .225

N 4 4 4 4 4 4

SI5 Pearson Correlation .a .

a .577 .577 1 .894

Sig. (2-tailed) . . .423 .423 .106

N 4 4 4 4 4 4

SI Pearson Correlation .a .

a .775 .775 .894 1

Sig. (2-tailed) . . .225 .225 .106

N 4 4 4 4 4 4

a. Cannot be computed because at least one of the variables is constant.

UJI VALIDITAS DAN RELIABILITAS LINGKUNGAN BISNIS

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.727 2

Page 69: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

218

Correlations

LB1 LB2 LB

LB1 Pearson Correlation 1 .577 .905

Sig. (2-tailed) .423 .095

N 4 4 4

LB2 Pearson Correlation .577 1 .870

Sig. (2-tailed) .423 .130

N 4 4 4

LB Pearson Correlation .905 .870 1

Sig. (2-tailed) .095 .130

N 4 4 4

UJI VALIDITAS DAN RELIABILITAS HUKUM KOMERSIAL

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alphaa N of Items

-1.167 7

a. The value is negative due to a negative average covariance among items. This violates reliability model assumptions. You may want to check item codings.

Correlations

HK1 HK2 HK3 HK4 HK5 HK6 HK7 HK

HK1 Pearson Correlation .a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . .

N 4 4 4 4 4 4 4 4

HK2 Pearson Correlation .a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . .

N 4 4 4 4 4 4 4 4

HK3 Pearson Correlation .a .

a 1 1.000

** -.333 -1.000

** -.577 .000

Sig. (2-tailed) . . .000 .667 .000 .423 1.000

N 4 4 4 4 4 4 4 4

HK4 Pearson Correlation .a .

a 1.000

** 1 -.333 -1.000

** -.577 .000

Sig. (2-tailed) . . .000 .667 .000 .423 1.000

N 4 4 4 4 4 4 4 4

HK5 Pearson Correlation .a .

a -.333 -.333 1 .333 .577 .816

Sig. (2-tailed) . . .667 .667 .667 .423 .184

N 4 4 4 4 4 4 4 4

Page 70: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

219

Correlations

HK1 HK2 HK3 HK4 HK5 HK6 HK7 HK

HK6 Pearson Correlation .a .

a -1.000

** -1.000

** .333 1 .577 .000

Sig. (2-tailed) . . .000 .000 .667 .423 1.000

N 4 4 4 4 4 4 4 4

HK7 Pearson Correlation .a .

a -.577 -.577 .577 .577 1 .707

Sig. (2-tailed) . . .423 .423 .423 .423 .293

N 4 4 4 4 4 4 4 4

HK Pearson Correlation .a .

a .000 .000 .816 .000 .707 1

Sig. (2-tailed) . . 1.000 1.000 .184 1.000 .293

N 4 4 4 4 4 4 4 4

a. Cannot be computed because at least one of the variables is constant.

UJI VALIDITAS DAN RELIABILITAS PERPAJAKAN

Case Processing Summary

N %

Cases Valid 4 100.0

Excludeda 0 .0

Total 4 100.0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

.773 8

Correlations

PJK1 PJK2 PJK3 PJK4 PJK5 PJK6 PJK7 PJK8 PJK

PJK1 Pearson Correlation 1 .577 -.333 -.333 -.333 -.333 -1.000** .

a -.140

Sig. (2-tailed) .423 .667 .667 .667 .667 .000 . .860

N 4 4 4 4 4 4 4 4 4

PJK2 Pearson Correlation .577 1 .577 .577 .577 .577 -.577 .a .728

Sig. (2-tailed) .423 .423 .423 .423 .423 .423 . .272

N 4 4 4 4 4 4 4 4 4

PJK3 Pearson Correlation -.333 .577 1 1.000** 1.000

** 1.000

** .333 .

a .980

*

Sig. (2-tailed) .667 .423 .000 .000 .000 .667 . .020

N 4 4 4 4 4 4 4 4 4

PJK4 Pearson Correlation -.333 .577 1.000** 1 1.000

** 1.000

** .333 .

a .980

*

Sig. (2-tailed) .667 .423 .000 .000 .000 .667 . .020

N 4 4 4 4 4 4 4 4 4

PJK5 Pearson Correlation -.333 .577 1.000** 1.000

** 1 1.000

** .333 .

a .980

*

Sig. (2-tailed) .667 .423 .000 .000 .000 .667 . .020

N 4 4 4 4 4 4 4 4 4

PJK6 Pearson Correlation -.333 .577 1.000** 1.000

** 1.000

** 1 .333 .

a .980

*

Sig. (2-tailed) .667 .423 .000 .000 .000 .667 . .020

N 4 4 4 4 4 4 4 4 4

PJK7 Pearson Correlation -1.000** -.577 .333 .333 .333 .333 1 .

a .140

Sig. (2-tailed) .000 .423 .667 .667 .667 .667 . .860

N 4 4 4 4 4 4 4 4 4

Page 71: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

220

Correlations

PJK1 PJK2 PJK3 PJK4 PJK5 PJK6 PJK7 PJK8 PJK

PJK8 Pearson Correlation .a .

a .

a .

a .

a .

a .

a .

a .

a

Sig. (2-tailed) . . . . . . . .

N 4 4 4 4 4 4 4 4 4

PJK Pearson Correlation -.140 .728 .980* .980

* .980

* .980

* .140 .

a 1

Sig. (2-tailed) .860 .272 .020 .020 .020 .020 .860 .

N 4 4 4 4 4 4 4 4 4

**. Correlation is significant at the 0.01 level (2-tailed).

a. Cannot be computed because at least one of the variables is constant.

*. Correlation is significant at the 0.05 level (2-tailed).

Page 72: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

221

Lampiran 7 : Output SPSS

UJI NORMALITAS

Penugasan Audit NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha5ak 20 4.2320 .30734 .275 .275 -.225 1.229 .097

Ha5al 20 4.0170 .47313 .136 .114 -.136 .607 .855

Penugasan Atestasi dan Assurance NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha5bk 20 4.1600 .20105 .387 .387 -.284 1.730 .005

Ha5bl 20 3.5400 .60210 .165 .165 -.085 .738 .647

Jasa Akuntansi dan Review NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha5ck 20 4.4330 .30906 .231 .231 -.178 1.031 .238

Ha5cl 20 4.0500 .66864 .162 .115 -.162 .726 .668

Aturan Etika dan Independensi NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha5dk 20 4.4000 .30779 .327 .273 -.327 1.464 .027

Ha5dl 20 4.0750 .65444 .204 .196 -.204 .914 .374

Kerangka Badan, Standar, Ketentuan Badan Pengatur dan Pemerintah Atas Laporan Keuangan NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha6ak 20 3.8800 .24623 .213 .213 -.187 .953 .324

Ha6al 20 3.6300 .54008 .228 .228 -.203 1.021 .248

Page 73: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

222

Akun – Akun Transaksi NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha6bk 20 4.3000 .47016 .438 .438 -.262 1.960 .001

Ha6bl 20 4.0000 .64889 .300 .300 -.300 1.342 .055

Akuntansi Syariah NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha6ck 20 3.3000 .47016 .438 .438 -.262 1.960 .001

Ha6cl 20 2.6000 .50262 .387 .284 -.387 1.730 .005

Akuntansi Pemerintahan NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha6dk 20 3.8000 .41039 .487 .313 -.487 2.178 .000

Ha6dl 20 3.0500 .68633 .379 .379 -.321 1.695 .006

Akuntansi Organisasi Nirlaba NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha6ek 20 3.6500 .23508 .438 .438 -.262 1.960 .001

Ha6el 20 3.3000 .47016 .238 .238 -.165 1.066 .206

Akuntansi dan Pengendalian Manajemen NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha7ak 20 4.1110 .25466 .234 .234 -.166 1.048 .222

Ha7al 20 3.4000 .44600 .157 .157 -.135 .701 .710

Page 74: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

223

Manajemen Keuangan NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha7bk 20 3.9080 .20255 .324 .198 -.324 1.447 .030

Ha7bl 20 3.2110 .32842 .305 .305 -.188 1.364 .048

Pasar Keuangan NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha7ck 20 3.8340 .31493 .401 .299 -.401 1.793 .003

Ha7cl 20 3.0165 .39701 .283 .217 -.283 1.268 .080

Sistem Informasi NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha7dk 20 4.0800 .18806 .238 .165 -.238 1.066 .206

Ha7dl 20 3.4700 .41180 .173 .173 -.151 .774 .586

Lingkungan Bisnis NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha8ak 20 3.8000 .34028 .422 .278 -.422 1.886 .002

Ha8al 20 3.4250 .73045 .259 .259 -.130 1.159 .136

Hukum Komersial NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha8bk 20 4.0280 .10749 .251 .203 -.251 1.124 .160

Ha8bl 20 20 3.1785 .40134 .178 .115 -.178 .797

Perpajakan NPar Tests

One-Sample Kolmogorov-Smirnov Test

N

Normal Parameters Most Extreme Differences Kolmogorov-

Smirnov Z Asymp. Sig.

(2-tailed) Mean Std. Deviation Absolute Positive Negative

Ha8ck 20 4.0890 .19235 .378 .378 -.322 1.691 .007

Ha8cl 20 3.8710 .46830 .141 .102 -.141 .630 .823

Page 75: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

224

Lampiran 8 : Output SPSS

UJI HIPOTESIS

Ekonomi Bisnis T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h1ap 3.9714 70 .42704 .05104

h1al 3.8571 70 .47199 .05641

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h1ap - h1al .11429 .52923 .06325 -.01190 .24048 1.807 69 .075

Manajemen Informasi T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h1bp 3.8905 70 .36656 .04381

h1bl 3.7238 70 .52004 .06216

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h1bp - h1bl .16667 .49717 .05942 .04812 .28521 2.805 69 .007

Matematika Bisnis

T-Test Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h1cp 4.0143 70 .69141 .08264

h1cl 3.8286 70 .72174 .08626

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h1cp - h1cl .18571 .90558 .10824 -.03021 .40164 1.716 69 .091

Page 76: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

225

Perjanjian Bisnis dan Ketenagakerjaan T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h1dp 3.3571 70 .46736 .05586

h1dl 2.4643 70 .55378 .06619

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h1dp - h1dl .89286 .68574 .08196 .72935 1.05637 10.894 69 .000

Fundamental Keuangan T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h1ep 3.8929 70 .60128 .07187

h1el 3.5071 70 .75418 .09014

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h1ep - h1el .38571 .78099 .09335 .19949 .57193 4.132 69 .000

Akuntansi Biaya dan BEP

T-Test Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h2ap 3.8952 70 .51560 .06163

h2al 3.7476 70 .60709 .07256

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h2ap - h2al .14762 .66579 .07958 -.01113 .30637 1.855 69 .068

Page 77: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

226

Manajemen Biaya Strategik dan Penganggaran

T-Test Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h2bp 3.9690 70 .33609 .04017

h2bl 3.5571 70 .45656 .05457

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h2bp - h2bl .41190 .51602 .06168 .28886 .53495 6.678 69 .000

Pengukuran Kinerja dan Balanced Scorecard T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h2cp 4.0893 70 .52308 .06252

h2cl 3.7964 70 .52698 .06299

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h2cp - h2cl .29286 .72852 .08708 .11915 .46657 3.363 69 .001

Pelaporan Keuangan T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h2dp 4.1857 70 .54621 .06528

h2dl 4.0476 70 .44063 .05267

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h2dp - h2dl .13810 .64078 .07659 -.01469 .29088 1.803 69 .076

Page 78: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

227

Pengambilan Keputusan Manajemen Strategik T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h3ap 3.5619 70 .46293 .05533

h3al 3.3619 70 .46709 .05583

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h3ap - h3al .20000 .56008 .06694 .06645 .33355 2.988 69 .004

Pemasaran dan Aliansi Strategik T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h3bp 3.7429 70 .47960 .05732

h3bl 3.2643 70 .47183 .05639

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h3bp - h3bl .47857 .63950 .07643 .32609 .63105 6.261 69 .000

Manajemen Operasi T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h3cp 3.5286 70 .60724 .07258

h3cl 3.2857 70 .72518 .08668

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h3cp - h3cl .24286 .82419 .09851 .04633 .43938 2.465 69 .016

Page 79: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

228

Manajemen Keuangan dan Investasi T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h3dp 3.6714 70 .51855 .06198

h3dl 3.0619 70 .52103 .06228

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h3dp - h3dl .60952 .64199 .07673 .45645 .76260 7.944 69 .000

Corporate Governance T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h4ap 3.5857 70 .56448 .06747

h4al 3.4214 70 .53592 .06406

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h4ap - h4al .16429 .74562 .08912 -.01350 .34207 1.843 69 .070

Pengendalian Intern T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h4bp 3.8286 70 .48816 .05835

h4bl 3.5500 70 .53939 .06447

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h4bp - h4bl .27857 .66286 .07923 .12052 .43663 3.516 69 .001

Page 80: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

229

Manajemen Risiko T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h4cp 4.3000 70 .59831 .07151

h4cl 3.9000 70 .87062 .10406

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h4cp - h4cl .40000 .98393 .11760 .16539 .63461 3.401 69 .001

Etika Bisnis dan Tanggung Jawab Sosial T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 h4dp 4.1429 70 .53258 .06366

h4dl 3.9786 70 .54796 .06549

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 h4dp - h4dl .16429 .75528 .09027 -.01580 .34438 1.820 69 .073

Penugasan Audit T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha5ak 4.2320 20 .30734 .06872

Ha5al 4.0170 20 .47313 .10580

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha5ak - Ha5al .21500 .51237 .11457 -.02480 .45480 1.877 19 .076

Page 81: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

230

Penugasan Atestasi dan Assurance NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha5bl - Ha5bk Negative Ranks 15a 10.67 160.00

Positive Ranks 3b 3.67 11.00

Ties 2c

Total 20

a. Ha5bl < Ha5bk

b. Ha5bl > Ha5bk

c. Ha5bl = Ha5bk

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha5bl - Ha5bk -3.264a .001

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Jasa Akuntansi dan Review T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha5ck 4.4330 20 .30906 .06911

Ha5cl 4.0500 20 .66864 .14951

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha5ck - Ha5cl .38300 .72813 .16281 .04223 .72377 2.352 19 .030

Penugasan Aturan Etika dan Independensi NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha5dl - Ha5dk Negative Ranks 11a 9.77 107.50

Positive Ranks 6b 7.58 45.50

Ties 3c

Total 20

a. Ha5dl < Ha5dk

b. Ha5dl > Ha5dk

c. Ha5dl = Ha5dk

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha5dl - Ha5dk -1.531a .126

a. Based on positive ranks.

Page 82: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

231

Ranks

N Mean Rank Sum of Ranks

Ha5dl - Ha5dk Negative Ranks 11a 9.77 107.50

Positive Ranks 6b 7.58 45.50

Ties 3c

Total 20

a. Ha5dl < Ha5dk

b. Wilcoxon Signed Ranks Test

Kerangka Dasar, Standar, Ketentuan BAPEPAM Atas Laporan Keuangan

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha6ak 3.8800 20 .24623 .05506

Ha6al 3.6300 20 .54008 .12077

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha6ak - Ha6al .25000 .55012 .12301 -.00746 .50746 2.032 19 .056

Akun – Akun Transaksi NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha6bl - Ha6bk Negative Ranks 8a 5.50 44.00

Positive Ranks 2b 5.50 11.00

Ties 10c

Total 20

a. Ha6bl < Ha6bk

b. Ha6bl > Ha6bk

c. Ha6bl = Ha6bk

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha6bl - Ha6bk -1.897a .058

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Akuntansi Syariah NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha6cl - Ha6ck Negative Ranks 12a 6.50 78.00

Positive Ranks 0b .00 .00

Ties 8c

Total 20

Page 83: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

232

a. Ha6cl < Ha6ck

b. Ha6cl > Ha6ck

c. Ha6cl = Ha6ck

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha6cl - Ha6ck -3.276a .001

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Akuntansi Pemerintahan NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha6dl - Ha6dk Negative Ranks 15a 8.53 128.00

Positive Ranks 1b 8.00 8.00

Ties 4c

Total 20

a. Ha6dl < Ha6dk

b. Ha6dl > Ha6dk

c. Ha6dl = Ha6dk

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha6dl - Ha6dk -3.441a .001

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Akuntansi Organisasi Nirlaba NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha6el - Ha6ek Negative Ranks 12a 8.62 103.50

Positive Ranks 3b 5.50 16.50

Ties 5c

Total 20

a. Ha6el < Ha6ek

b. Ha6el > Ha6ek

c. Ha6el = Ha6ek

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha6el - Ha6ek -2.568a .010

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Page 84: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

233

Akuntansi dan Pengendalian Manajemen T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha7ak 4.1110 20 .25466 .05694

Ha7al 3.4000 20 .44600 .09973

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha7ak - Ha7al .71100 .53579 .11981 .46024 .96176 5.935 19 .000

Manajemen Keuangan NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha7bl - Ha7bk Negative Ranks 19a 10.84 206.00

Positive Ranks 1b 4.00 4.00

Ties 0c

Total 20

a. Ha7bl < Ha7bk

b. Ha7bl > Ha7bk

c. Ha7bl = Ha7bk

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha7bl - Ha7bk -3.779a .000

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Pasar Keuangan NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha7cl - Ha7ck Negative Ranks 18a 10.44 188.00

Positive Ranks 1b 2.00 2.00

Ties 1c

Total 20

a. Ha7cl < Ha7ck

b. Ha7cl > Ha7ck

c. Ha7cl = Ha7ck

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha7cl - Ha7ck -3.791a .000

a. Based on positive ranks.

Page 85: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

234

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha7cl - Ha7ck -3.791a .000

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Sistem Informasi T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha7dk 4.0800 20 .18806 .04205

Ha7dl 3.4700 20 .41180 .09208

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha7dk - Ha7dl .61000 .47892 .10709 .38586 .83414 5.696 19 .000

Lingkungan Bisnis NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha8al - Ha8ak Negative Ranks 13a 10.88 141.50

Positive Ranks 6b 8.08 48.50

Ties 1c

Total 20

a. Ha8al < Ha8ak

b. Ha8al > Ha8ak

c. Ha8al = Ha8ak

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha8al - Ha8ak -1.905a .057

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Hukum Komersial T-Test

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 Ha8bk 4.0280 20 .10749 .02404

Ha8bl 3.1785 20 .40134 .08974

Page 86: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

235

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 Ha8bk - Ha8bl .84950 .40768 .09116 .65870 1.04030 9.319 19 .000

Perpajakan NPar Tests

Ranks

N Mean Rank Sum of Ranks

Ha8cl - Ha8ck Negative Ranks 13a 10.81 140.50

Positive Ranks 6b 8.25 49.50

Ties 1c

Total 20

a. Ha8cl < Ha8ck

b. Ha8cl > Ha8ck

c. Ha8cl = Ha8ck

Test Statisticsb

Z Asymp. Sig. (2-

tailed)

Ha8cl - Ha8ck -1.836a .066

a. Based on positive ranks.

b. Wilcoxon Signed Ranks Test

Page 87: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

236

Lampiran 9 : Output SPSS

UJI ANALISIS TAMBAHAN

EKONOMI BISNIS

JASA

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH1ap 4.2080 25 .49153 .09831

JSH1al 3.8960 25 .52953 .10591

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH1ap - JSH1al .31200 .65595 .13119 .04124 .58276 2.378 24 .026

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH1ap 3.7727 22 .28483 .06072

DGH1al 3.7364 22 .45934 .09793

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH1ap - DGH1al .03636 .47664 .10162 -.17497 .24769 .358 21 .724

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH1ap 3.9043 23 .35094 .07318

MNH1al 3.9304 23 .41169 .08584

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH1ap - MNH1al -.02609 .34800 .07256 -.17658 .12440 -.360 22 .723

Page 88: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

237

MANAJEMEN INFORMASI

JASA

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH1bp 3.8533 25 .34801 .06960

JSH1bl 3.6133 25 .55008 .11002

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH1bp - JSH1bl .24000 .45664 .09133 .05151 .42849 2.628 24 .015

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH1bp 3.9394 22 .28427 .06061

DGH1bl 3.8485 22 .53182 .11338

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH1bp - DGH1bl .09091 .43863 .09352 -.10357 .28539 .972 21 .342

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH1bp 3.8841 23 .45626 .09514

MNH1bl 3.7246 23 .46766 .09751

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH1bp - MNH1bl .15942 .59348 .12375 -.09722 .41606 1.288 22 .211

Page 89: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

238

MATEMATIKA BISNIS

JASA

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH1cp 3.5600 25 .50662 .10132

JSH1cl 3.8800 25 .60000 .12000

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH1cp - JSH1cl -.32000 .74833 .14967 -.62890 -.01110 -2.138 24 .043

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH1cp 4.2727 22 .63109 .13455

DGH1cl 3.7273 22 .76730 .16359

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH1cp - DGH1cl .54545 .85786 .18290 .16510 .92581 2.982 21 .007

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH1cp 4.2609 23 .68870 .14360

MNH1cl 3.8696 23 .81488 .16991

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH1cp - MNH1cl .39130 .89133 .18585 .00587 .77674 2.105 22 .047

Page 90: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

239

PERJANJIAN BISNIS DAN KETENAGAKERJAAN

JASA

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH1dp 3.6600 25 .47258 .09452

JSH1dl 2.4800 25 .56789 .11358

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH1dp - JSH1dl 1.18000 .76212 .15242 .86541 1.49459 7.742 24 .000

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH1dp 3.0909 22 .29424 .06273

DGH1dl 2.5227 22 .54505 .11620

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH1dp - DGH1dl .56818 .54106 .11535 .32829 .80808 4.926 21 .000

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH1dp 3.2826 23 .42174 .08794

MNH1dl 2.3913 23 .56320 .11744

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH1dp - MNH1dl .89130 .60220 .12557 .63089 1.15172 7.098 22 .000

Page 91: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

240

FUNDAMENTAL KEUANGAN

JASA

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH1ep 4.3400 25 .59020 .11804

JSH1el 3.9400 25 .65064 .13013

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH1ep - JSH1el .40000 .57735 .11547 .16168 .63832 3.464 24 .002

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH1ep 3.6136 22 .46115 .09832

DGH1el 3.2955 22 .61060 .13018

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH1ep - DGH1el .31818 .85280 .18182 -.05993 .69629 1.750 21 .095

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH1ep 3.6739 23 .44233 .09223

MNH1el 3.2391 23 .79586 .16595

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH1ep - MNH1el .43478 .92077 .19199 .03661 .83296 2.265 22 .034

Page 92: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

241

AKUNTANSI BIAYA DAN BEP

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH2ap 3.7467 25 .72188 .14438

JSH2al 3.4400 25 .60645 .12129

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH2ap - JSH2al .30667 .65912 .13182 .03459 .57874 2.326 24 .029

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH2ap 4.0000 22 .39841 .08494

DGH2al 3.9848 22 .49843 .10627

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH2ap - DGH2al .01515 .64633 .13780 -.27142 .30172 .110 21 .913

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH2ap 3.9565 23 .27163 .05664

MNH2al 3.8551 23 .58453 .12188

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH2ap - MNH2al .10145 .68486 .14280 -.19471 .39761 .710 22 .485

Page 93: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

242

MANAJEMEN BIAYA STRATEGIK DAN PENGANGGARAN

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH2bp 3.9133 25 .40000 .08000

JSH2bl 3.4467 25 .51532 .10306

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH2bp - JSH2bl .46667 .46647 .09329 .27412 .65922 5.002 24 .000

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH2bp 4.0985 22 .24484 .05220

DGH2bl 3.6970 22 .40381 .08609

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH2bp - DGH2bl .40152 .47325 .10090 .19169 .61134 3.979 21 .001

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH2bp 3.9058 23 .31312 .06529

MNH2bl 3.5435 23 .41808 .08718

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH2bp - MNH2bl .36232 .61474 .12818 .09648 .62815 2.827 22 .010

Page 94: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

243

PENGUKURAN KINERJA DAN BALANCED SCORECARD

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH2cp 3.9300 25 .59301 .11860

JSH2cl 3.7000 25 .52540 .10508

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH2cp - JSH2cl .23000 .88952 .17790 -.13718 .59718 1.293 24 .208

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH2cp 4.3750 22 .39903 .08507

DGH2cl 3.8636 22 .54950 .11715

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH2cp - DGH2cl .51136 .67028 .14290 .21418 .80855 3.578 21 .002

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH2cp 3.9891 23 .44898 .09362

MNH2cl 3.8370 23 .51461 .10730

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH2cp - MNH2cl .15217 .54741 .11414 -.08454 .38889 1.333 22 .196

Page 95: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

244

PELAPORAN KEUANGAN

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH2dp 4.2400 25 .54023 .10805

JSH2dl 4.1067 25 .41633 .08327

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH2dp - JSH2dl .13333 .63828 .12766 -.13014 .39680 1.044 24 .307

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH2dp 4.2121 22 .37860 .08072

DGH2dl 4.0606 22 .41958 .08945

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH2dp - DGH2dl .15152 .57022 .12157 -.10131 .40434 1.246 21 .226

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH2dp 4.1014 23 .68486 .14280

MNH2dl 3.9710 23 .49147 .10248

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH2dp - MNH2dl .13043 .72988 .15219 -.18519 .44606 .857 22 .401

Page 96: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

245

PENGAMBILAN KEPUTUSAN MANAJEMEN STRATEGIK

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH3ap 3.6800 25 .50442 .10088

JSH3al 3.4667 25 .54433 .10887

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH3ap - JSH3al .21333 .58436 .11687 -.02788 .45455 1.825 24 .080

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH3ap 3.4697 22 .41987 .08952

DGH3al 3.3788 22 .36071 .07690

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH3ap - DGH3al .09091 .47344 .10094 -.11900 .30082 .901 21 .378

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH3ap 3.5217 23 .44751 .09331

MNH3al 3.2319 23 .45433 .09473

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH3ap - MNH3al .28986 .61385 .12800 .02441 .55530 2.265 22 .034

Page 97: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

246

PEMASARAN DAN ALIANSI STRATEGIK

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH3bp 3.8600 25 .65383 .13077

JSH3bl 3.4600 25 .51881 .10376

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH3bp - JSH3bl .40000 .86603 .17321 .04252 .75748 2.309 24 .030

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH3bp 3.6818 22 .32898 .07014

DGH3bl 3.1364 22 .46756 .09968

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH3bp - DGH3bl .54545 .48573 .10356 .33010 .76081 5.267 21 .000

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH3bp 3.6739 23 .35703 .07445

MNH3bl 3.1739 23 .35703 .07445

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH3bp - MNH3bl .50000 .47673 .09941 .29385 .70615 5.030 22 .000

Page 98: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

247

MANAJEMEN OPERASI

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH3cp 3.5200 25 .58595 .11719

JSH3cl 3.0800 25 .70238 .14048

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH3cp - JSH3cl .44000 .82057 .16411 .10129 .77871 2.681 24 .013

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH3cp 3.4545 22 .73855 .15746

DGH3cl 3.2727 22 .70250 .14977

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH3cp - DGH3cl .18182 .90692 .19336 -.22029 .58393 .940 21 .358

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH3cp 3.6087 23 .49901 .10405

MNH3cl 3.5217 23 .73048 .15232

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH3cp - MNH3cl .08696 .73318 .15288 -.23009 .40401 .569 22 .575

Page 99: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

248

MANAJEMEN KEUANGAN DAN INVESTASI

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH3dp 4.1467 25 .34801 .06960

JSH3dl 3.2800 25 .62864 .12573

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH3dp - JSH3dl .86667 .71362 .14272 .57210 1.16124 6.072 24 .000

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH3dp 3.3333 22 .38490 .08206

DGH3dl 2.9394 22 .50012 .10663

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH3dp - DGH3dl .39394 .60541 .12907 .12552 .66236 3.052 21 .006

MANUFAKTUR

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH3dp 3.4783 23 .39982 .08337

MNH3dl 2.9420 23 .31224 .06511

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH3dp - MNH3dl .53623 .50989 .10632 .31574 .75673 5.044 22 .000

Page 100: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

249

CORPORATE GOVERNANCE

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH4ap 3.6800 25 .43012 .08602

JSH4al 3.5400 25 .55752 .11150

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH4ap - JSH4al .14000 .68496 .13699 -.14274 .42274 1.022 24 .317

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH4ap 3.5909 22 .73414 .15652

DGH4al 3.4545 22 .43395 .09252

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH4ap - DGH4al .13636 .90214 .19234 -.26362 .53635 .709 21 .486

MANUFAKTUR Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH4ap 3.4783 23 .51075 .10650

MNH4al 3.2609 23 .58133 .12122

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH4ap - MNH4al .21739 .67126 .13997 -.07288 .50767 1.553 22 .135

Page 101: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

250

PENGENDALIAN INTERN

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH4bp 3.9400 25 .36286 .07257

JSH4bl 3.6400 25 .55000 .11000

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH4bp - JSH4bl .30000 .55902 .11180 .06925 .53075 2.683 24 .013

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH4bp 3.5909 22 .47900 .10212

DGH4bl 3.3864 22 .51018 .10877

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH4bp - DGH4bl .20455 .73451 .15660 -.12112 .53021 1.306 21 .206

MANUFAKTUR Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH4bp 3.9348 23 .54988 .11466

MNH4bl 3.6087 23 .54265 .11315

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH4bp - MNH4bl .32609 .71682 .14947 .01611 .63606 2.182 22 .040

Page 102: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

251

MANAJEMEN RISIKO

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH4cp 4.3200 25 .69041 .13808

JSH4cl 4.0400 25 .73485 .14697

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH4cp - JSH4cl .28000 .93630 .18726 -.10649 .66649 1.495 24 .148

DAGANG

Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH4cp 4.2273 22 .42893 .09145

DGH4cl 4.0455 22 .84387 .17991

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH4cp - DGH4cl .18182 .79501 .16950 -.17067 .53430 1.073 21 .296

MANUFAKTUR Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH4cp 4.3478 23 .64728 .13497

MNH4cl 3.6087 23 .98807 .20603

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH4cp - MNH4cl .73913 1.13688 .23706 .24751 1.23075 3.118 22 .005

Page 103: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham

252

ETIKA BISNIS DAN TANGGUNG JAWAB SOSIAL

JASA Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 JSH4dp 4.3200 25 .57518 .11504

JSH4dl 3.9800 25 .56789 .11358

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 JSH4dp - JSH4dl .34000 .75993 .15199 .02631 .65369 2.237 24 .035

DAGANG Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 DGH4dp 4.0682 22 .41677 .08886

DGH4dl 4.1136 22 .53300 .11364

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 DGH4dp - DGH4dl -.04545 .68850 .14679 -.35072 .25981 -.310 21 .760

MANUFAKTUR Paired Samples Statistics

Mean N Std. Deviation Std. Error Mean

Pair 1 MNH4dp 4.0217 23 .55347 .11541

MNH4dl 3.8478 23 .53161 .11085

Paired Samples Test

Paired Differences

t df Sig. (2-tailed)

Mean Std.

Deviation Std. Error

Mean

95% Confidence Interval of the

Difference

Lower Upper

Pair 1 MNH4dp - MNH4dl .17391 .79213 .16517 -.16863 .51646 1.053 22 .304

Page 104: Lampiran 1 : KUESIONER PENELITIAN LULUSAN ANALISIS GAP KOMPETENSI LULUSAN AKUNTANSI ... · 2018-06-18 · kebijakan, aturan perilaku, konflik etika dan penyelesaian ... 29 Saya paham