Lampiran 1: Kueisioner Penelitian - eprints.ums.ac.ideprints.ums.ac.id/49081/19/09. LAMPIRAN.pdf ·...
Transcript of Lampiran 1: Kueisioner Penelitian - eprints.ums.ac.ideprints.ums.ac.id/49081/19/09. LAMPIRAN.pdf ·...
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Lampiran 1: Kueisioner Penelitian
Kepada Yth.
Bapak/ibu Responden
Di tempat.
Saya yang bertanda tangan di bawah ini:
Nama :Febry Rhomand Cassandra
Nim :B200120230
Status :Mahasiswa Strata 1 (S-1), Fakultas Ekonomi dan Bisnis, Jurusan
Akuntansi, Universitas Muhammadiyah Surakarta.
Alamat :Jl. Ahmad Yani Pabelan Kartasura Tromol Pos I surakarta 57102 Telp
0271-717417, 719483 Fax. 0271-715448
Bersama ini kami mohon kesedian bapak/ibu mengisi kueisioner ini dalam
rangka untuk penelitian skripsi program sarjana (S-1), Fakultas Ekonomi dan
Bisnis, Jurusan Akuntansi, Universitas Muhammadiyah Surakarta. Kami
memerlukan informasi untuk mendukung penelitian yang kami lakukan dengan
judul: Pengaruh Audit Internal, Pengendalian Internal, dan Komtite Audit
terhadap Penerapan Good Corporate Governance (Study Empiris pada BUMN di
Surakarta). Perlu bapak/ibu ketahui sesuai dengan etika dalam penelitian data
yang kami peroleh akan kami jaga kerahasiaanya dan digunakan semata-mata
untuk kepentingan penelitian.
Atas kerja samanya yang baik dan kesungguhan bapak/ibu dalam mengisi
atau menjawab kueisioner ini kami ucapkan terima kasih.
Contact Person: 085867097791
Pembimbing Skripsi Hormat Saya
Eny Kusumawati S.E, M.M, AK, CA Febry Rhomand Casaandra
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IDENTITAS RESPONDEN
Nama :……………………………………………
Jenis Kelamin : Laki-laki Perempuan
Usia :…… Tahun
Pendidikan : S-1, S-2, S-3
Lama Bekerja :…... Tahun
Tugas Pokok : Audit Internal
Kepala Bagian Keuangan
Staf Bagian Keuangan
Lain-Lain...................
CARA PENGISIAN KUEISIONER
Bapak/Ibu cukup memberikan tanda silang (X) pada pilihan jawaban yang
tersedia (rentang angka dari 1 sampai dengan 5) sesuai dengan pendapat
Bapak/ibu. Setiap pernyataan mengharapkan satu jawaban. Setiap angka akan
mewakili tingkat kesesuian dengan pendapat bapak/ibu:
STS : Sangat Tidak Setuju (Skor 1)
TS : Tidak Setuju (Skor 2)
TT : Tidak Tahu (Skor 3)
S : Setuju (Skor 4)
SS : Sangat Setuju (Skor 5)
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KUESIONER
AUDIT INTERNAL
No Pernyataan SS S TT TS STS
1 Instansi saudara terbebas dari pengaruh atau
tekanan klien yang berkepentingan.
2 Auditor Internal instansi saudara memilki
pengetahuan dan kemampuan mengaudit
secara teliti dan seksama.
3 Auditor Internal instansi saudara memiliki
kepatuhan terhadap peraturan
4 Auditor Internal instansi saudara bekerja
secara Efisien dan efektif
5 Pemeriksaan yang dilakukan oeh Auditor
Internal berpengaruh terhadap keandalan
laporan keuangan instansi saudara
6 Terdapat pengamanan asset yang dilakukan
oleh Auditor Internal di instansi saudara
7 Auditor Internal instansi saudara melakukan
persiapan penugasan sebelum melakukan
pelaksanaan audit.
8 Auditor Internal instansi anda melakukan
audit pendahuluan sehingga memahami
risiko – risiko audit
9 Auditor Internal instansi saudara melakukan
pelaksanaan pengujian berdasarkan bukti
audit dan temuan audit.
10 Auditor Internal instansi saudara
menyelesaikan audit sesuai prosedur,
obyektif dan independen
11 Auditor Internal instansi saudara melaporkan
hasil temuan audit terhadap manajemen dan
kemudian ditindak lanjuti oleh manajemen.
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KUEISIONER
SISTEM PENGENDALIAN INTERNAL
NO PERNYATAAN SS S TT TS STS
1 Penegakan integritas dan nilai etika yang
berlaku di instansi anda berjalan dengan baik.
2 Instansi anda menciptakan kepemimpinan yang
kondusif, sehingga karyawan nyaman dalam
bekerja.
3 Pengidentifikasian terhadap risiko pengendalian
dan analisisnya di instansi anda berjalan dengan
baik.
4 Instansi anda melakukan pembinaan sumber
daya mansuia dengan baik.
5 Instansi anda melakukan otorisasi terhadap
transaksi yang telah terjadi.
6 Penyediaan dan pemanfataan sarana komunikasi
di instansi anda dilakuan dengan baik,sehingga
pihak pihak yang berkepentingan mudah dalam
mengakses informasi.
7 Instansi anda melakukan supervisi atas
pelaksanaan tugas yang dilakukan karyawan.
KUEISIONER
KOMITE AUDIT
NO PERNYATAAN SS S TT TS STS
1 Komite audit melakukan pengawasan terhadap
proses laporan keuangan instansi.
2 Komite audit memiliki hubungan kerja yang
baik dengan manajemen dan auditor internal.
3 Komite audit mengerti semua persoalan
mengenai kinerja auditor internal, system
pengendalian internal dalam pelaksanaan GCG.
4 Komite audit wajib melakukan pertemuan
dengan auditor internal dan manajemen instansi
minimal satu bulan sekali.
5 Komite audit dieri wewenang utuk mengakse
penuh terhadap catatan , karyawan, dana, asset,
serta sumber daya instansi lainya.
6 Komite audit memeriksa ulang laporan keuanan,
apakah sudh sesuai dengan standard an
kebijakan tersebut.
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KUEISIONER
PELAKSANAAN GOOD COORPORATE GOVERNANCE (GCG)
NO PERNYATAAN SS S TT TS STS
1 Instansi saudara menyediakan informasi yang jelas dan
mudah diakses oleh pihak-pihak yang berkepentingan
khususnya pemegang saham.
2 Tetap menjaga kerahasiaan instansi sesuai dengan
perundang-undangan yang berlaku berupa hak-hak pribadi
setiap karyawan.
3 Setiap kebijakan instansi saudara didokumentasikan dan
dikomunikasikan kepada internal instansi maupun kepada
pemegang saham.
4 Dalam melaksanakan tugas dan fungsi masing-masing,
organ instansi selalu menghindari adanya dominasi oleh
pihak manapun
5 Pengambilan keputusan dilakukan secara objektif.
6 Masing-masing organ instansi menghindari adanya saling
lempar tanggung jawab antara yang satu dengan yang
lainnya.
7 Rincian tugas dan tanggung jawab masing-masing organ
instansi dan semua karyawan ditetapkan secara jelas selaras
dengan visi, misi dan strategi instansi
8 Sistem pengendalian internal dilakukan secara efektif dalam
pengelolaan instansi.
9 Adanya system penghargaan dan sanksi (reward and
punishment system) terhadap kinerja organ instansi.
10 Dalam melaksanakan tugas dan tanggungjawab, selalu
berpegang pada etika bisnis dan pedoman perilaku (code of
conduct) yang telah disepakati.
11 Setiap organ instansi berpegang pada prinsip-prinsip kehati-
hatian dalam melaksanakan tugas dan fungsi masing-
masing.
12 Adanya kepatuhan terhadap Undang-Undang BUMN
13 Diberikan kesempatan kepada pihak-pihak yang memiliki
kepentingan (pemegang saham, pelanggan) memberikan
masukan dan pendapat bagi kepentingan instansi.
14 Memberikan perlakuan yang setara dan wajar kepada
stakeholders sesuai dengan manfaat dan kontribusi yang
diberikan kepada instansi.
15 Instansi memberikan kesempatan yang sama dalam
penerimaan karyawan, berkarir dan melaksanakan tugasnya
secara professional tanpa membedakan suku, agama, ras,
golongan, gender, dan golongan fisik.
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Lampiran 2: Tabulasi Data Variabel Audit Internal
NO AUDIT INTERNAL
∑ 1 2 3 4 5 6 7 8 9 10 11
1 5 5 5 5 5 5 5 4 5 4 5 53
2 4 4 4 4 4 4 4 4 4 4 4 44
3 4 4 4 4 4 4 4 4 4 4 4 44
4 4 4 4 4 4 4 4 4 4 4 4 44
5 5 5 5 5 5 5 5 5 5 5 5 55
6 5 5 5 5 5 5 5 4 5 5 5 54
7 5 5 5 5 5 5 4 4 4 4 4 50
8 5 5 5 5 5 5 5 4 5 5 5 54
9 5 5 5 5 5 5 4 4 5 5 5 53
10 5 5 5 5 5 5 5 5 5 5 5 55
11 5 5 5 5 5 5 5 4 5 5 5 54
12 5 5 5 5 5 4 5 5 5 5 5 54
13 5 5 5 5 5 5 5 5 5 5 5 55
14 5 5 5 5 5 4 5 5 5 5 5 54
15 5 5 5 5 5 5 5 5 4 5 5 54
16 5 5 5 5 5 5 5 4 5 5 5 54
17 5 5 5 5 5 5 4 4 5 5 5 53
18 5 5 5 5 5 5 4 4 5 5 5 53
19 5 5 5 5 5 5 5 5 5 5 5 55
20 5 5 5 5 5 5 5 4 5 5 5 54
21 5 5 5 5 5 5 5 5 5 5 5 55
22 5 5 5 5 5 5 5 5 5 5 5 55
23 5 5 5 5 5 5 5 5 5 5 5 55
24 5 5 5 5 5 5 5 5 5 5 5 55
25 5 5 5 5 5 5 5 5 5 5 5 55
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Lampiran 3: Tabulasi Data Variabel Pengendalian Internal dan Komite
audit
NO
PENGENDALIAN
INTERNAL ∑
1 2 3 4 5 6 7
1 5 5 5 5 5 5 5 35
2 4 4 4 4 4 4 4 28
3 4 4 4 4 4 4 4 28
4 4 4 4 4 4 4 4 28
5 5 5 5 5 5 5 5 35
6 5 5 5 5 5 5 5 35
7 5 5 5 5 5 5 5 35
8 5 5 5 5 5 5 5 35
9 5 5 5 5 5 5 5 35
10 5 5 5 5 5 5 5 35
11 5 5 5 5 5 5 5 35
12 5 5 5 5 5 5 5 35
13 5 5 5 5 5 5 5 35
14 5 5 5 5 5 5 5 35
15 5 5 5 5 5 5 5 35
16 5 5 5 5 5 5 5 35
17 5 5 5 5 4 4 4 32
18 5 5 5 5 5 5 5 35
19 5 5 5 5 5 5 5 35
20 5 5 5 5 5 4 5 34
21 5 5 5 5 5 5 5 35
22 5 5 5 5 5 5 5 35
23 5 5 5 5 5 4 5 34
24 5 5 5 5 5 5 5 35
25 5 5 5 5 5 5 5 35
NO KOMITE AUDIT
∑ 1 2 3 4 5 6
1 4 5 5 4 4 5 27
2 4 4 4 4 4 4 24
3 4 4 4 4 4 4 24
4 4 4 4 4 4 4 24
5 5 5 5 4 5 5 29
6 5 5 5 5 5 5 30
7 5 5 5 5 5 5 30
8 5 5 5 5 5 5 30
9 5 5 5 4 5 5 29
10 5 5 5 5 5 5 30
11 5 5 5 4 5 5 29
12 5 5 5 5 5 5 30
13 5 5 5 5 5 5 30
14 5 5 5 5 5 5 30
15 5 5 5 5 5 5 30
16 5 5 5 5 5 5 30
17 5 5 5 5 5 5 30
18 5 5 5 5 5 5 30
19 5 5 5 5 5 5 30
20 5 5 5 5 5 5 30
21 5 5 5 5 5 5 30
22 5 5 5 5 5 5 30
23 5 5 5 5 4 5 29
24 5 5 5 5 5 5 30
25 5 5 5 5 5 5 30
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Lampiran 4: Tabulasi Data Variabel GOOD CORPORATE GOVERNANCE
NO GOOD CORPORATE GOVERNANCE
∑ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1 4 5 5 4 5 5 5 5 5 5 5 5 4 4 5 71
2 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60
3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60
4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60
5 5 5 5 4 5 5 5 5 4 5 5 5 5 5 5 73
6 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
7 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
8 5 5 5 4 5 5 5 5 5 5 5 5 4 5 5 73
9 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74
10 4 5 5 5 5 4 5 5 5 5 5 5 4 5 5 72
11 5 5 5 5 5 5 5 5 4 5 4 5 5 5 5 73
12 5 5 5 5 4 5 4 5 5 5 5 5 5 5 5 73
13 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
14 4 5 5 5 5 4 5 5 5 5 5 5 5 5 5 73
15 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
16 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 74
17 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
18 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
19 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
20 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
21 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
22 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
23 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74
24 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 74
25 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 75
83
Lampiran 5: Karakteristik Responden
Frequency Table
Jenis Kelamin
Frequency Percent Valid Percent
Cumulative
Percent
Valid Pria 15 60.0 60.0 60.0
Wanita 10 40.0 40.0 100.0
Total 25 100.0 100.0
Usia
Frequency Percent Valid Percent
Cumulative
Percent
Valid 22 - 25 Tahun 2 8.0 8.0 8.0
26 - 30 Tahun 1 4.0 4.0 12.0
31 - 35 Tahun 14 56.0 56.0 68.0
36 - 40 Tahun 2 8.0 8.0 76.0
> 40 Tahun 6 24.0 24.0 100.0
Total 25 100.0 100.0
Pendidikan
Frequency Percent Valid Percent
Cumulative
Percent
Valid S-1 19 76.0 76.0 76.0
S-2 6 24.0 24.0 100.0
Total 25 100.0 100.0
84
Lama Bekerja
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 - 9 Tahun 1 4.0 4.0 4.0
10 - 19 Tahun 7 28.0 28.0 32.0
20 - 28 Tahun 12 48.0 48.0 80.0
29 - 37 Tahun 5 20.0 20.0 100.0
Total 25 100.0 100.0
Tugas Pokok
Frequency Percent Valid Percent
Cumulative
Percent
Valid Audit Internal 6 24.0 24.0 24.0
Kepala Bagian Keuangan 3 12.0 12.0 36.0
Staf Bagian Keuangan 16 64.0 64.0 100.0
Total 25 100.0 100.0
85
Lampiran 6: Hasil Uji Validitas
Variabel Audit Internal
Correlations
Correlations
AI1 AI2 AI3 AI4 AI5 AI6 AI7 AI8 AI9 AI10 AI11 Audit
Internal
AI1 Pearson Correlation 1 1.000** 1.000
** 1.000
** 1.000
** .739
** .592
** .355 .739
** .739
** .846
** .950
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI2 Pearson Correlation 1.000** 1 1.000
** 1.000
** 1.000
** .739
** .592
** .355 .739
** .739
** .846
** .950
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI3 Pearson Correlation 1.000** 1.000
** 1 1.000
** 1.000
** .739
** .592
** .355 .739
** .739
** .846
** .950
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI4 Pearson Correlation 1.000** 1.000
** 1.000
** 1 1.000
** .739
** .592
** .355 .739
** .739
** .846
** .950
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI5 Pearson Correlation 1.000** 1.000
** 1.000
** 1.000
** 1 .739
** .592
** .355 .739
** .739
** .846
** .950
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .082 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI6 Pearson Correlation .739** .739
** .739
** .739
** .739
** 1 .356 .080 .500
* .500
* .600
** .704
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .080 .704 .011 .011 .002 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI7 Pearson Correlation .592** .592
** .592
** .592
** .592
** .356 1 .599
** .579
** .579
** .700
** .749
**
Sig. (2-tailed) .002 .002 .002 .002 .002 .080 .002 .002 .002 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI8 Pearson Correlation .355 .355 .355 .355 .355 .080 .599** 1 .280 .480
* .419
* .534
**
Sig. (2-tailed) .082 .082 .082 .082 .082 .704 .002 .175 .015 .037 .006
N 25 25 25 25 25 25 25 25 25 25 25 25
AI9 Pearson Correlation .739** .739
** .739
** .739
** .739
** .500
* .579
** .280 1 .750
** .873
** .820
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .011 .002 .175 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI10 Pearson Correlation .739** .739
** .739
** .739
** .739
** .500
* .579
** .480
* .750
** 1 .873
** .850
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .011 .002 .015 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
AI11 Pearson Correlation .846** .846
** .846
** .846
** .846
** .600
** .700
** .419
* .873
** .873
** 1 .932
**
Sig. (2-tailed) .000 .000 .000 .000 .000 .002 .000 .037 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
Audit Internal
Pearson Correlation .950** .950
** .950
** .950
** .950
** .704
** .749
** .534
** .820
** .850
** .932
** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .006 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
86
Variabel Pengendalian Internal
Correlations
Correlations
PI1 PI2 PI3 PI4 PI5 PI6 PI7
Pengendalian
Internal
PI1 Pearson Correlation 1 1.000** 1.000** 1.000** .846** .657** .846** .962**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI2 Pearson Correlation 1.000** 1 1.000** 1.000** .846** .657** .846** .962**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI3 Pearson Correlation 1.000** 1.000** 1 1.000** .846** .657** .846** .962**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI4 Pearson Correlation 1.000** 1.000** 1.000** 1 .846** .657** .846** .962**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI5 Pearson Correlation .846** .846** .846** .846** 1 .777** 1.000** .946**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI6 Pearson Correlation .657** .657** .657** .657** .777** 1 .777** .809**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
PI7 Pearson Correlation .846** .846** .846** .846** 1.000** .777** 1 .946**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
Pengendalian
Internal
Pearson Correlation .962** .962** .962** .962** .946** .809** .946** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed).
87
Variabel Komite Audit
Correlations
Correlations
KA1 KA2 KA3 KA4 KA5 KA6 Komite Audit
KA1 Pearson Correlation 1 .846** .846** .700** .873** .846** .947**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25
KA2 Pearson Correlation .846** 1 1.000** .592** .739** 1.000** .942**
Sig. (2-tailed) .000 .000 .002 .000 .000 .000
N 25 25 25 25 25 25 25
KA3 Pearson Correlation .846** 1.000** 1 .592** .739** 1.000** .942**
Sig. (2-tailed) .000 .000 .002 .000 .000 .000
N 25 25 25 25 25 25 25
KA4 Pearson Correlation .700** .592** .592** 1 .579** .592** .773**
Sig. (2-tailed) .000 .002 .002 .002 .002 .000
N 25 25 25 25 25 25 25
KA5 Pearson Correlation .873** .739** .739** .579** 1 .739** .868**
Sig. (2-tailed) .000 .000 .000 .002 .000 .000
N 25 25 25 25 25 25 25
KA6 Pearson Correlation .846** 1.000** 1.000** .592** .739** 1 .942**
Sig. (2-tailed) .000 .000 .000 .002 .000 .000
N 25 25 25 25 25 25 25
Komite Audit Pearson Correlation .947** .942** .942** .773** .868** .942** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed).
88
Variabel Good Cooperate Governance
Correlations Correlations
GCG1 GCG2 GCG3 GCG4 GCG5 GCG6 GCG7 GCG8 GCG9 GCG10 GCG11 GCG12 GCG13 GCG14 GCG15
Good
Cooperate
Governance
GCG1 Pearson Correlation 1 .657**
.657**
.561**
.275 .890**
.421* .657
** .421
* .657
** .521
** .657
** .781
** .777
** .657
** .762
**
Sig. (2-tailed) .000 .000 .004 .183 .000 .036 .000 .036 .000 .008 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG2 Pearson Correlation .657**
1 1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1.000**
.973**
Sig. (2-tailed) .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG3 Pearson Correlation .657**
1.000**
1 .657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1.000**
.973**
Sig. (2-tailed) .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG4 Pearson Correlation .561**
.657**
.657**
1 .275 .421* .421
* .657
** .656
** .657
** .521
** .657
** .781
** .777
** .657
** .742
**
Sig. (2-tailed) .004 .000 .000 .183 .036 .036 .000 .000 .000 .008 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG5 Pearson Correlation .275 .592**
.592**
.275 1 .356 .579**
.592**
.356 .592**
.457* .592
** .275 .457
* .592
** .599
**
Sig. (2-tailed) .183 .002 .002 .183 .080 .002 .002 .080 .002 .022 .002 .183 .022 .002 .002
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG6 Pearson Correlation .890**
.739**
.739**
.421* .356 1 .500
* .739
** .500
* .739
** .600
** .739
** .656
** .600
** .739
** .785
**
Sig. (2-tailed) .000 .000 .000 .036 .080 .011 .000 .011 .000 .002 .000 .000 .002 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG7 Pearson Correlation .421* .739
** .739
** .421
* .579
** .500
* 1 .739
** .500
* .739
** .600
** .739
** .421
* .600
** .739
** .742
**
Sig. (2-tailed) .036 .000 .000 .036 .002 .011 .000 .011 .000 .002 .000 .036 .002 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG8 Pearson Correlation .657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1 .739**
1.000**
.846**
1.000**
.657**
.846**
1.000**
.973**
Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG9 Pearson Correlation .421* .739
** .739
** .656
** .356 .500
* .500
* .739
** 1 .739
** .873
** .739
** .421
* .600
** .739
** .763
**
Sig. (2-tailed) .036 .000 .000 .000 .080 .011 .011 .000 .000 .000 .000 .036 .002 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG10 Pearson Correlation .657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1 .846**
1.000**
.657**
.846**
1.000**
.973**
Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG11 Pearson Correlation .521**
.846**
.846**
.521**
.457* .600
** .600
** .846
** .873
** .846
** 1 .846
** .521
** .702
** .846
** .848
**
Sig. (2-tailed) .008 .000 .000 .008 .022 .002 .002 .000 .000 .000 .000 .008 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG12 Pearson Correlation .657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1 .657**
.846**
1.000**
.973**
Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG13 Pearson Correlation .781**
.657**
.657**
.781**
.275 .656**
.421* .657
** .421
* .657
** .521
** .657
** 1 .777
** .657
** .762
**
Sig. (2-tailed) .000 .000 .000 .000 .183 .000 .036 .000 .036 .000 .008 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG14 Pearson Correlation .777**
.846**
.846**
.777**
.457* .600
** .600
** .846
** .600
** .846
** .702
** .846
** .777
** 1 .846
** .894
**
Sig. (2-tailed) .000 .000 .000 .000 .022 .002 .002 .000 .002 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
GCG15 Pearson Correlation .657**
1.000**
1.000**
.657**
.592**
.739**
.739**
1.000**
.739**
1.000**
.846**
1.000**
.657**
.846**
1 .973**
Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Good Cooperate
Governance
Pearson Correlation .762**
.973**
.973**
.742**
.599**
.785**
.742**
.973**
.763**
.973**
.848**
.973**
.762**
.894**
.973**
1
Sig. (2-tailed) .000 .000 .000 .000 .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
89
Lampiran 7: Hasil Uji Reliabilitas
Variabel Audit Internal
Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.952 11
Variabel Pengendalian Internal
Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.972 7
90
Variabel Komite Audit
Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.946 6
Variabel Good Cooperate Governance
Reliability
Scale: All Variables
Case Processing Summary
N %
Cases Valid 25 100.0
Excludeda 0 .0
Total 25 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.968 15
91
Lampiran 8: Statistik Deskriptif
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Audit Internal 25 44.00 55.00 52.8400 3.50809
Pengendalian Internal 25 28.00 35.00 33.9600 2.33595
Komite Audit 25 24.00 30.00 29.0000 2.00000
Good Cooperate Governance 25 60.00 75.00 72.3600 4.78609
Valid N (listwise) 25
92
Lampiran 9: Uji Asumsi Klasik
Hasil Uji Normalitas
Npar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 25
Normal Parametersa,,b
Mean .0000000
Std. Deviation 1.07288697
Most Extreme Differences Absolute .146
Positive .091
Negative -.146
Kolmogorov-Smirnov Z .729
Asymp. Sig. (2-tailed) .662
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Multikolinearitas
Regression
Variables Entered/Removed
Model Variables Entered Variables Removed Method
1 Komite Audit, Audit Internal, Pengendalian Internal
a
. Enter
a. All requested variables entered.
Coefficients
a
Model
Collinearity Statistics
Tolerance VIF
1 Audit Internal .115 8.718
Pengendalian Internal .124 8.062
Komite Audit .149 6.709
a. Dependent Variable: Good Cooperate Governance
93
Hasil Uji Heteroskedastisitas
Regression
Variables Entered/Removed
Model Variables Entered
Variables Removed Method
1 Komite Audit, Pengendalian Internal, Audit Internal
a
. Enter
a. All requested variables entered.
Model Summary
Model R R Square Adjusted R
Square Std. Error of the
Estimate
1 .234a .055 -.081 .70953
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
ANOVA
b
Model Sum of Squares df Mean Square F Sig.
1 Regression .610 3 .203 .404 .752a
Residual 10.572 21 .503
Total 11.182 24
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Abs_res
Coefficients
a
Model
Unstandardized Coefficients Standardized Coefficients
t Sig. B Std. Error Beta
1 (Constant) -1.066 2.208 -.483 .634
Audit Internal -.019 .122 -.097 -.156 .878
Pengendalian Internal -.039 .176 -.135 -.224 .825
Komite Audit .145 .188 .426 .775 .447
a. Dependent Variable: Abs_res
94
Lampiran 10: Output Regresi
Regression
Variables Entered/Removed
Model Variables Entered
Variables Removed Method
1 Komite Audit, Pengendalian Internal, Audit Internal
a
. Enter
a. All requested variables entered.
Model Summary
Model R R Square Adjusted R
Square Std. Error of the
Estimate
1 .975a .950 .943 1.14696
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
ANOVA
b
Model Sum of Squares df Mean Square F Sig.
1 Regression 522.134 3 174.045 132.300 .000a
Residual 27.626 21 1.316
Total 549.760 24
a. Predictors: (Constant), Komite Audit, Pengendalian Internal, Audit Internal
b. Dependent Variable: Good Cooperate Governance
Coefficients
a
Model
Unstandardized Coefficients Standardized Coefficients
t Sig. B Std. Error Beta
1 (Constant) 2.718 3.570 .761 .455
Audit Internal .176 .197 .129 .894 .381
Pengendalian Internal .410 .285 .200 1.440 .165
Komite Audit 1.601 .303 .669 5.279 .000
a. Dependent Variable: Good Cooperate Governance
95
LAMPIRAN 11: SURAT PENELITIAN
96
l
97
98
99
100
101
102
103
104
105
106
107