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