Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman · Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman . Correlations . X1 X2 X3 X4 total X1 Pearson Correlation

Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman

Correlations

X1 X2 X3 X4 total

X1 Pearson Correlation 1 ,645(**) ,592(**) ,367(*) ,811(**)

Sig. (2-tailed) ,000 ,000 ,023 ,000

N 38 38 38 38 38

X2 Pearson Correlation ,645(**) 1 ,682(**) ,612(**) ,905(**)

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

N 38 38 38 38 38

X3 Pearson Correlation ,592(**) ,682(**) 1 ,564(**) ,847(**)

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

N 38 38 38 38 38

X4 Pearson Correlation ,367(*) ,612(**) ,564(**) 1 ,736(**)

Sig. (2-tailed) ,023 ,000 ,000 ,000

N 38 38 38 38 38

total Pearson Correlation ,811(**) ,905(**) ,847(**) ,736(**) 1

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

N 38 38 38 38 38

** Correlation is significant at the 0.01 level (2-tailed). * Correlation is significant at the 0.05 level (2-tailed). Case Processing Summary

N %

Cases Valid 38 100,0

Excluded(a)

0 ,0

Total 38 100,0

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

Cronbach's Alpha N of Items

,840 4

Uji Multikolinearitas Variables Entered/Removed(b)

Model Variables Entered

Variables Removed Method

1 penget, indep, pglmn, objek, prof(a)

. Enter

a All requested variables entered. b Dependent Variable: kualitas Model Summary

Model R R Square Adjusted R

Square Std. Error of the Estimate

1 ,772(a) ,595 ,532 2,56563

a Predictors: (Constant), penget, indep, pglmn, objek, prof ANOVA(b)

Model Sum of

Squares df Mean Square F Sig.

1 Regression 309,914 5 61,983 9,416 ,000(a)

Residual 210,639 32 6,582

Total 520,553 37

a Predictors: (Constant), penget, indep, pglmn, objek, prof b Dependent Variable: kualitas Coefficients(a)

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -8,157 7,524 -1,084 ,286

prof ,190 ,091 ,282 2,098 ,044 ,699 1,430

objek ,422 ,200 ,273 2,108 ,043 ,753 1,328

indep ,308 ,151 ,236 2,039 ,050 ,944 1,059

pglmn -,469 ,176 -,314 -2,657 ,012 ,908 1,101

penget ,450 ,180 ,325 2,496 ,018 ,746 1,341

a Dependent Variable: kualitas

Coefficient Correlations(a)

Model penget indep pglmn objek prof

1 Correlations penget 1,000 ,089 ,238 -,195 -,351

indep ,089 1,000 -,109 -,182 ,045

pglmn ,238 -,109 1,000 -,084 -,170

objek -,195 -,182 -,084 1,000 -,331

prof -,351 ,045 -,170 -,331 1,000

Covariances penget ,033 ,002 ,008 -,007 -,006

indep ,002 ,023 -,003 -,006 ,001

pglmn ,008 -,003 ,031 -,003 -,003

objek -,007 -,006 -,003 ,040 -,006

prof -,006 ,001 -,003 -,006 ,008

a Dependent Variable: kualitas Collinearity Diagnostics(a)

Model Dimension Eigenvalue Condition

Index

Variance Proportions

(Constant) prof objek indep pglmn penget

1 1 5,943 1,000 ,00 ,00 ,00 ,00 ,00 ,00

2 ,024 15,603 ,00 ,01 ,18 ,00 ,60 ,02

3 ,016 19,220 ,02 ,01 ,68 ,03 ,15 ,06

4 ,009 25,636 ,01 ,15 ,06 ,42 ,10 ,12

5 ,005 34,044 ,00 ,78 ,03 ,02 ,09 ,52

6 ,002 51,471 ,97 ,05 ,04 ,52 ,06 ,28

a Dependent Variable: kualitas

Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardize

d Residual

N 38

Normal Parameters(a,b) Mean ,0000000

Std. Deviation 2,38598858

Most Extreme Differences

Absolute ,066

Positive ,065

Negative -,066

Kolmogorov-Smirnov Z ,410

Asymp. Sig. (2-tailed) ,996

a Test distribution is Normal. b Calculated from data.

Uji Heteroskesdastisitas (Uji Gleyser)

Coefficients(a)

Model



t Sig.



1 (Constant) -,837 3,861 -,217 ,830

prof ,062 ,046 ,254 1,337 ,191 ,699 1,430

objek -,263 ,103 -,469 -2,561 ,015 ,753 1,328

indep ,062 ,078 ,132 ,804 ,427 ,944 1,059

pglmn -,041 ,091 -,076 -,453 ,654 ,908 1,101

penget ,066 ,093 ,132 ,715 ,480 ,746 1,341

a Dependent Variable: ABS_RES

Uji Hetero (Uji Park)

Coefficients(a)

Model



t Sig.



1 (Constant) 3,355 5,771 ,581 ,565

prof ,086 ,069 ,242 1,242 ,223 ,699 1,430

objek -,248 ,154 -,303 -1,611 ,117 ,753 1,328

indep -,001 ,116 -,002 -,013 ,990 ,944 1,059

pglmn -,199 ,135 -,252 -1,474 ,150 ,908 1,101

penget -,024 ,138 -,032 -,170 ,866 ,746 1,341

a Dependent Variable: LNEi2

Tabulasi variabel Independensi

Resp. X1 X2 X3 X4 X5 X6 X7 X8 X9 total

1 3 4 5 4 4 3 4 3 3 33

2 3 4 4 4 4 4 4 4 4 35

3 4 4 2 4 4 5 4 4 4 35

4 3 4 4 4 4 4 4 2 4 33

5 2 4 3 3 4 3 4 3 3 29

6 4 4 4 4 4 4 4 2 4 34

7 4 4 4 4 4 4 4 5 4 37

8 4 4 4 4 4 4 4 3 4 35

9 4 4 2 4 2 4 4 2 4 30

10 5 5 5 4 4 5 5 2 5 40

11 4 4 2 4 3 4 4 3 4 32

12 4 4 3 4 3 4 4 2 4 32

13 4 4 2 3 3 3 4 3 3 29

14 4 4 4 3 4 4 4 3 4 34

15 4 4 4 4 3 3 4 4 4 34

16 4 4 3 4 4 3 4 5 3 34

17 4 4 4 3 4 4 4 4 2 33

18 4 4 4 3 4 4 4 4 3 34

19 4 4 4 4 4 3 3 3 3 32

20 4 4 3 4 2 3 3 3 4 30

21 4 3 2 4 4 3 4 4 4 32

22 5 4 4 4 4 4 3 3 3 34

23 4 4 4 3 4 4 4 5 4 36

24 3 5 4 4 4 3 4 4 3 34

25 4 4 5 4 4 4 4 4 4 37

26 3 3 3 2 3 3 4 2 3 26

27 3 4 4 4 4 4 4 4 5 36

28 4 3 4 3 4 4 3 3 3 31

29 4 4 3 4 3 4 4 4 4 34

30 4 4 4 3 4 4 3 4 4 34

31 3 4 3 4 4 3 3 3 3 30

32 5 4 4 3 3 4 4 4 4 35

33 4 4 3 4 4 4 4 4 5 36

34 4 4 3 4 5 3 4 5 4 36

35 3 4 5 3 2 2 3 3 2 27

36 3 4 4 4 5 3 4 4 4 35

37 4 4 3 4 3 3 4 3 3 31

38 4 3 4 4 4 4 3 3 2 31

Tabulasi variabel Kualitas Audit

resp

X1 X2 X3 X4 X5 X6 total

1 4 4 5 4 4 5 26

2 4 4 4 4 4 4 24

3 2 4 4 4 2 4 20

4 4 4 4 4 3 4 23

5 3 3 4 3 3 3 19

6 4 4 4 4 4 5 25

7 4 4 4 4 4 4 24

8 4 4 4 4 4 3 23

9 2 4 4 4 2 4 20

10 3 5 5 5 3 4 25

11 2 4 4 4 2 4 20

12 2 4 3 4 3 3 19

13 4 3 4 4 4 3 22

14 4 4 4 5 4 4 25

15 4 4 4 4 3 3 22

16 3 4 4 4 3 4 22

17 3 4 4 3 3 3 20

18 4 3 4 4 4 4 23

19 4 5 4 5 5 5 28

20 4 4 4 4 4 4 24

21 4 4 4 5 5 5 27

22 4 5 5 4 5 5 28

23 5 4 5 5 4 5 28

24 5 5 5 5 5 5 30

25 4 5 5 4 4 5 27

26 5 4 5 5 5 5 29

27 5 4 4 4 4 4 25

28 5 4 5 5 3 4 26

29 4 5 5 4 4 5 27

30 4 4 5 5 5 5 28

31 3 3 3 3 3 4 19

32 4 5 4 4 4 4 25

33 5 4 4 4 5 4 26

34 4 4 5 4 5 5 27

35 3 4 5 4 4 5 25

36 3 3 2 3 3 2 16

37 2 3 3 3 3 2 16

38 3 3 3 3 2 2 16

Tabulasi variabel Objektivitas

X1 X2 X3 X4 total

1 4 3 4 3 14

2 4 4 5 4 17

3 2 3 3 3 11

4 4 4 3 4 15

5 3 3 4 3 13

6 4 4 4 4 16

7 2 4 4 2 12

8 2 4 4 2 12

9 2 4 4 2 12

10 4 4 5 2 15

11 4 4 4 3 15

12 3 4 3 2 12

13 4 3 3 3 13

14 4 4 4 4 16

15 4 4 4 4 16

16 4 4 4 5 17

17 3 2 3 3 11

18 4 4 4 4 16

19 4 4 5 4 17

20 3 3 3 3 12

21 4 4 4 3 15

22 4 4 4 4 16

23 4 3 3 4 14

24 3 2 3 3 11

25 4 4 4 4 16

26 3 4 3 4 14

27 4 4 4 4 16

28 4 5 5 4 18

29 4 5 5 4 18

30 5 4 3 4 16

31 4 3 3 4 14

32 4 4 5 4 17

33 5 5 5 4 19

34 4 5 5 5 19

35 4 5 5 4 18

36 3 3 3 2 11

37 4 3 3 4 14

38 3 3 2 3 11

Tabulasi variabel pengalaman

X1 X2 X3 X4 total

1 3 3 3 4 13

2 3 4 4 4 15

3 4 4 4 4 16

4 2 2 4 4 12

5 4 4 4 4 16

6 4 4 4 4 16

7 4 4 4 4 16

8 3 3 3 4 13

9 4 4 4 4 16

10 4 4 4 4 16

11 4 4 4 4 16

12 4 4 4 4 16

13 2 3 3 4 12

14 4 3 3 4 14

15 4 3 3 4 14

16 4 4 4 5 17

17 3 4 4 5 16

18 3 2 3 3 11

19 5 4 4 5 18

20 5 4 4 4 17

21 3 2 4 4 13

22 3 3 3 4 13

23 4 4 4 4 16

24 3 4 3 4 14

25 3 4 4 5 16

26 2 2 3 3 10

27 3 3 3 3 12

28 5 5 5 4 19

29 4 5 5 4 18

30 4 5 5 5 19

31 5 4 5 5 19

32 4 5 4 5 18

33 4 5 5 5 19

34 4 5 4 5 18

35 4 3 4 3 14

36 5 5 4 4 18

37 5 4 5 5 19

38 4 5 5 5 19

Tabulasi variabel Pengetahuan

resp

X1 X2 X3 X4 X5 X6 X7 total

1 5 4 5 5 3 4 3 29

2 4 4 4 3 4 4 4 27

3 4 2 4 4 2 4 4 24

4 4 4 4 4 4 4 4 28

5 3 2 4 4 4 4 3 24

6 4 4 4 4 4 4 3 27

7 4 2 4 4 2 4 4 24

8 4 3 4 4 3 4 4 26

9 4 2 4 4 2 4 4 24

10 4 4 4 4 1 4 4 25

11 4 2 4 4 2 4 4 24

12 4 2 3 4 2 4 4 23

13 4 4 4 4 4 3 4 27

14 4 4 4 5 5 4 4 30

15 4 4 4 4 4 4 4 28

16 4 4 4 5 2 4 4 27

17 4 4 4 4 4 4 4 28

18 4 4 3 4 4 4 4 27

19 4 4 4 4 4 4 4 28

20 4 4 4 4 4 4 4 28

21 4 4 3 4 3 4 4 26

22 4 4 4 4 5 4 4 29

23 4 4 4 4 4 4 4 28

24 5 4 5 4 5 5 4 32

25 4 4 4 4 4 5 4 29

26 5 4 3 5 5 5 3 30

27 4 4 4 4 4 4 3 27

28 4 5 5 5 5 5 3 32

29 4 4 4 5 5 4 4 30

30 5 4 4 4 4 4 4 29

31 4 4 4 4 4 4 3 27

32 4 4 4 5 4 5 5 31

33 4 4 4 4 4 4 4 28

34 5 4 3 4 2 4 1 23

35 5 4 5 5 5 5 3 32

36 4 4 4 5 4 4 5 30

37 4 3 3 3 4 3 2 22

38 3 3 4 3 4 4 2 23

Tabulasi variabel profesionalisme

resp X1 X2 X3 X4 X5 X6 X7 X8 X9 X10 X11 X12 X13 X14 X15 X16 X17 X18 X19 X20 X21 X22 X23 X24 Total

1 3 1 2 3 4 3 4 3 3 4 4 4 3 4 4 4 5 4 3 4 3 3 3 4 82 53 50

2 2 3 3 4 4 3 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 90 55 51

3 4 3 4 3 3 3 3 3 3 2 3 3 2 4 4 5 4 4 4 4 4 4 5 2 83 49 45

4 3 3 4 4 3 4 4 3 3 4 4 4 2 3 4 4 4 4 2 4 4 4 4 4 86 53 49

5 2 3 2 3 4 3 3 4 3 3 3 3 3 3 3 3 3 4 3 4 4 4 3 3 76 45 41

6 5 4 5 4 4 3 4 3 4 2 4 4 2 4 4 4 5 4 3 4 4 4 4 3 91 57 53

7 3 3 2 3 2 2 2 4 3 2 4 4 2 4 4 3 4 4 4 3 4 4 4 4 78 45 41

8 1 3 4 3 3 4 2 3 4 4 4 4 2 4 4 4 3 4 3 4 4 4 4 2 81 48 44

9 2 3 2 3 3 3 3 3 3 2 4 4 2 4 4 3 4 4 4 3 4 4 4 2 77 44 40

10 3 2 3 2 3 3 2 3 4 4 4 4 4 4 3 3 4 5 5 4 4 4 4 3 84 49 45

11 3 4 3 4 3 4 3 3 3 4 4 4 4 4 2 4 4 4 4 4 4 4 4 4 88 53 49

12 3 4 3 3 4 3 4 4 4 4 3 3 2 4 4 4 3 4 3 4 4 4 4 4 86 54 50

13 4 3 3 4 3 3 3 4 4 4 3 4 3 4 4 4 4 4 4 4 4 3 4 3 87 54 50

14 4 3 4 3 4 4 3 4 4 3 4 4 3 4 3 4 4 4 4 3 4 3 3 4 87 52 48

15 2 3 3 4 3 3 3 4 3 4 4 3 3 4 4 4 4 4 3 3 4 4 3 3 82 48 44

16 4 3 4 3 4 3 3 3 4 4 4 3 4 4 4 4 3 4 4 4 4 3 4 3 87 55 51

17 3 3 3 4 4 3 4 3 4 3 3 4 4 5 4 3 4 4 4 4 4 4 4 5 90 58 54

18 4 4 3 4 3 3 3 4 3 3 4 4 3 4 4 5 4 3 3 4 4 4 4 4 88 54 50

19 3 4 4 5 4 3 3 4 4 4 4 4 5 5 5 4 5 4 4 5 4 4 5 5 101 65 61

20 4 3 4 4 3 3 4 4 3 4 4 4 4 4 4 4 5 4 4 3 4 3 4 3 90 55 51

21 4 4 4 4 5 4 5 4 4 3 4 4 4 5 4 4 4 4 4 4 4 4 4 5 99 63 59

22 4 4 4 4 4 3 3 4 3 2 4 4 2 4 4 4 4 5 4 5 4 4 3 3 89 53 49

23 3 3 4 3 3 3 4 3 4 3 3 4 3 4 4 5 5 4 4 5 5 4 4 4 91 55 50

24 2 4 4 3 4 3 4 4 5 5 3 4 5 5 5 4 4 4 4 4 5 4 4 5 98 63 58

25 3 3 3 4 4 4 3 3 4 4 4 4 3 5 4 4 4 4 5 4 4 4 4 5 93 57 53

26 4 4 4 4 4 5 4 3 4 2 2 4 4 5 3 4 5 5 4 4 3 2 3 4 90 57 54

27 3 4 3 5 5 4 3 4 3 4 5 4 5 5 5 3 4 4 5 4 4 4 4 5 99 62 58

28 2 3 3 2 4 4 4 3 4 5 5 4 5 5 4 4 4 4 4 4 5 4 5 5 96 59 54

29 4 5 3 4 5 3 4 3 4 5 4 5 5 5 4 3 4 4 3 5 4 4 5 4 99 67 63

30 4 4 3 4 5 4 3 4 4 5 3 4 3 4 4 4 4 4 5 4 5 4 4 5 97 60 55

31 2 3 3 4 3 3 3 3 3 3 3 3 1 5 3 4 5 3 4 5 4 4 3 4 81 48 44

32 4 3 4 3 3 5 4 4 4 3 3 4 2 4 4 5 4 4 4 4 4 4 4 5 92 55 51

33 3 4 4 3 4 3 3 4 4 4 4 5 5 4 4 4 4 3 4 4 4 4 5 4 94 60 56

34 4 3 4 3 4 3 3 3 4 5 4 5 5 5 4 4 4 4 4 4 4 4 4 4 95 61 57

35 3 4 3 4 4 4 4 3 4 4 5 5 4 4 3 3 4 4 3 4 4 4 4 5 93 59 55

36 4 4 4 3 4 3 4 4 4 3 4 4 3 4 4 4 4 4 4 4 4 4 3 3 90 55 51

37 3 3 2 4 3 4 3 3 2 5 4 4 4 4 4 5 4 4 4 4 4 4 4 4 89 53 49

38 3 3 4 4 3 3 4 3 4 4 4 4 4 4 4 3 4 5 3 4 4 4 4 4 90 57 53

Lampiran Data Tabulasi Usia, Jabatan, dan Pendidikan

resp usia pnddkn jbtan fgsional usia

1 25 S1 junior auditor 22 sd 27






7 28 S2 senior auditor 28 sd 32
































Lampiran Hasil Pengujian Hipotesis

Regression [DataSet0]

Variables Entered/Removed(b)

Model Variables Entered

Variables Removed Method

1

pengetahuan, independensi, pengalaman, objektivitas, profesionalisme(a)

. Enter

a All requested variables entered. b Dependent Variable: kualitas_audit

Uji Koefisien Determinasi

Model Summary

Model R R Square Adjusted R

Square Std. Error of the Estimate

1 ,770(a) ,593 ,529 2,57432

a Predictors: (Constant), pengetahuan, independensi, pengalaman, objektivitas, profesionalisme

Uji Model Fit

ANOVA(b)

Model Sum of

Squares df Mean Square F Sig.

1 Regression 308,485 5 61,697 9,310 ,000(a)

Residual 212,068 32 6,627

Total 520,553 37

a Predictors: (Constant), pengetahuan, independensi, pengalaman, objektivitas, profesionalisme b Dependent Variable: kualitas_audit

Uji Statistik T

Coefficients(a)

Model



t Sig. B Std. Error Beta

1 (Constant) -7,899 7,530 -1,049 ,302

profesionalisme ,188 ,092 ,274 2,038 ,050

objektivitas ,422 ,202 ,273 2,090 ,045

independensi ,313 ,152 ,240 2,062 ,047

pengalaman -,452 ,176 -,302 -2,571 ,015

pengetahuan ,458 ,180 ,331 2,541 ,016

a Dependent Variable: kualitas_audit

Documents

Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman · Lampiran Uji Validitas dan Reliabilitas Variabel Pengalaman . Correlations . X1 X2 X3 X4 total X1 Pearson Correlation