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1 Responden Menurut Umur Descriptive Statistics N Minimum Maximum Mean Std. Deviation Umur ,12 6,763 Valid N (listwise) 34 Responden Menurut Jenis Kelamin 0= Perempuan, 1= Laki-Laki Jenis_Kelamin Frequency Percent Valid Percent Cumulative Percent Valid L 19 55,9 55,9 55,9 P 15 44,1 44,1 100, ,0 100,0 Responden Menurut Pendidikan 0= D3, 1= S1 Pendidikan Frequency Percent Valid Percent Cumulative Percent Valid D3 3 8,8 8,8 8,8 S ,2 91,2 100, ,0 100,0 Responden Menurut Lama Bekerja Descriptive Statistics N Minimum Maximum Mean Std. Deviation Lama_Bekerja 34,42 10,00 2,7083 1,82346 Valid N (listwise) 34
2 Jenis Kelamin* Pendidikan Crosstabulation 0= Perempuan, 1= Laki-Laki * 0= D3, 1= S1 Jenis_Kelamin * Pendidikan Crosstabulation Count Pendidikan D3 S1 Jenis_Kelamin L P Validitas Skeptisisme Profesional 1 Item- Statistics if Sk1.1 49,68 74,953,694,913 Sk1.2a 49,59 71,704,811,909 Sk1.2b 49,35 74,053,771,911 Sk2.1 49,88 74,592,680,913 Sk2.2a 49,68 75,377,731,912 Sk2.2b 49,82 75,786,687,913 Sk3.1 49,50 86,742 -,069,929 Sk3.2a 49,94 73,148,783,910 Sk3.2b 49,88 71,440,862,907 Sk4.1 49,85 88,978 -,213,937 Sk4.2a 49,79 71,199,767,910 Sk4.2b 49,85 75,584,640,915 Sk5.1 49,94 76,784,564,917 Sk5.2a 49,76 71,943,772,910 Sk5.2b 50,00 72,424,781,910
3 Validitas Skeptisisme Profesional 2 Item- Statistics if Sk1.1 42,38 77,274,720,943 Sk1.2a 42,29 73,971,835,940 Sk1.2b 42,06 76,360,798,941 Sk2.1 42,59 77,825,645,945 Sk2.2a 42,38 78,183,724,943 Sk2.2b 42,53 79,045,648,945 Sk3.2a 42,65 76,357,747,942 Sk3.2b 42,59 74,007,867,939 Sk4.2a 42,50 73,652,778,942 Sk4.2b 42,56 78,254,643,945 Sk5.1 42,65 78,963,601,946 Sk5.2a 42,47 74,317,789,941 Sk5.2b 42,71 74,699,805,941 Validitas Resiko Audit Item- Statistics if RA_1 14,21 12,593,739,909 RA_2 14,15 11,705,834,890 RA_3 14,21 10,775,799,897 RA_4 14,00 11,636,760,904 RA_5 14,26 10,807,825,891
4 Validitas Etika Item- Statistics if E_1a 18,74 14,504,837,923 E_1b 18,74 14,807,825,925 E_2a 18,85 15,584,732,936 E_2b 18,85 15,220,796,929 E_3a 18,82 14,816,833,924 E_3b 18,65 14,357,863,920 Validitas Pengalaman Item- Statistics if P_1 28,79 2,956,522,717 P_2 28,38 4,243,503,714 P_3 28,47 3,893,504,703 P_4 28,38 4,001,514,704 P_5 28,24 4,004,426,717 P_6 28,24 4,125,351,730 P_7 28,50 4,015,378,726 P_8 28,29 4,032,477,710
5 Validitas Keahlian 1 Item- Statistics if K_1 34,15 12,978,305,805 K_2 34,00 12,485,306,809 K_3 34,38 11,152,587,775 K_4 34,03 11,848,596,777 K_5 34,44 10,133,726,754 K_6 34,29 11,487,578,777 K_7 34,26 10,988,658,766 K_8 34,12 11,258,675,766 K_9 34,09 14,204 -,025,834 K_10 33,97 12,575,388,798 Validitas Keahlian 2 Item- Statistics if K_3 22,71 8,093,666,836 K_4 22,35 9,326,484,859 K_5 22,76 7,398,753,822 K_6 22,62 8,365,670,835 K_7 22,59 8,007,727,826 K_8 22,44 8,436,688,833 K_10 22,29 9,547,410,867
6 Validitas Independensi 1 Item- Statistics if I_1 60,50 26,742,561,826 I_2 60,41 29,098,382,836 I_3 60,32 27,074,618,822 I_4 60,21 27,744,524,828 I_5 60,29 27,062,587,824 I_6 60,41 28,795,471,831 I_7 59,91 31,598,138,843 I_8 60,32 28,044,479,831 I_9 60,35 29,023,404,835 I_10 60,32 28,589,531,828 I_11 60,38 28,789,479,831 I_12 60,06 29,027,459,832 I_13 60,24 30,973,234,841 I_14 60,18 29,544,346,837 I_15 60,32 26,832,653,820 I_16 60,26 28,382,488,830 I_17 59,97 32,575 -,123,850
7 Validitas Independensi 2 Item- Statistics if I_1 48,53 25,226,574,841 I_2 48,44 27,466,406,850 I_3 48,35 25,750,602,839 I_4 48,24 26,185,541,843 I_5 48,32 25,801,563,841 I_6 48,44 27,284,478,846 I_8 48,35 26,478,496,846 I_9 48,38 27,395,428,849 I_10 48,35 27,266,507,845 I_11 48,41 27,280,485,846 I_12 48,09 27,659,441,848 I_14 48,21 28,047,348,853 I_15 48,35 25,326,666,835 I_16 48,29 27,123,457,848 Validitas Opini Audit Item- Statistics if Opini_1 14,38 4,243,362,758 Opini_2 14,32 3,559,602,671 Opini_3 14,06 3,754,657,658 Opini_4 14,15 4,311,412,739 Opini_5 14,38 3,395,571,685 Reliabilitas Skeptisisme Profesional 1,920 15
8 Reliabilitas Skeptisisme Profesional 2, Reliabilitas Resiko Audit,917 5 Reliabilitas Etika,938 6 Reliabilitas Pengalaman,741 8 Reliabilitas Keahlian 1,805 10
9 Reliabilitas Keahlian 2,861 7 Reliabilitas Independensi 1, Reliabilitas Independensi 2, Reliabilitas Opini Audit,750 5 Normalitas Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual,083 34,200 *,973 34,542 a. Lilliefors Significance Correction *. This is a lower bound of the true significance.
10 Multikolinearitas Model Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) -5,748 4,054-1,418,168 SP,086,038,340 2,225,035,349 2,863 RA,122,066,215 1,847,076,602 1,662 Etika,101,094,196 1,073,293,245 4,090 Pengalaman,191,111,178 1,716,098,756 1,322 Keahlian,187,107,264 1,754,091,361 2,772 Independensi,078,044,182 1,785,085,788 1,270 a. Dependent Variable: Opini Heterokedastisitas Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) -3,042 2,127-1,430,164 SP,006,020,087,303,764 RA -,014,035 -,086 -,394,697 Etika -,026,050 -,182 -,533,598 Pengalaman,108,058,358 1,844,076 Keahlian -,016,056 -,078 -,279,783 Independensi,027,023,222 1,166,254 a. Dependent Variable: ABSOLUT
11 Uji Hipotesis Variables Entered/Removed b Model Variables Variables Entered Removed Method 1 Independensi, Pengalaman, Etika, RA, Keahlian, SP a. Enter a. All requested variables entered. b. Dependent Variable: Opini Model Summary b Model Adjusted R R R Square Square Std. Error of the Estimate 1,883 a,780,731 1,234 a. Predictors: (Constant), Independensi, Pengalaman, Etika, RA, Keahlian, SP b. Dependent Variable: Opini ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 145, ,301 15,951,000 a Residual 41, , , a. Predictors: (Constant), Independensi, Pengalaman, Etika, RA, Keahlian, SP b. Dependent Variable: Opini
12 Model Coefficients a Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) -3,042 2,127-1,430,164 SP,006,020,087,303,764 RA -,014,035 -,086 -,394,697 Etika -,026,050 -,182 -,533,598 Pengalaman,108,058,358 1,844,076 Keahlian -,016,056 -,078 -,279,783 Independensi,027,023,222 1,166,254 a. Dependent Variable: ABSOLUT Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation SP ,03 9,447 RA ,71 4,196 Etika ,53 4,601 Pengalaman ,47 2,219 Keahlian ,29 3,353 Independensi ,06 5,537 Opini ,82 2,380 Valid N (listwise) 34
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