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86

OUTPUT SPSS HASIL UJI VALIDITAS

1. Variabel Kompetensi Auditor

Correlations

item1 item2 item3 item4 item5 item6 skortotal

item1 Pearson Correlation 1 .518** .208 .569** .430** .221 .830**

Sig. (2-tailed) .001 .198 .000 .006 .170 .000

N 40 40 40 40 40 40 40

item2 Pearson Correlation .518** 1 .267 .423** .303 .068 .667**

Sig. (2-tailed) .001 .096 .007 .057 .677 .000

N 40 40 40 40 40 40 40

item3 Pearson Correlation .569** .267 1 .170 -.023 .111 .394*

Sig. (2-tailed) .000 .096 .293 .889 .495 .012

N 40 40 40 40 40 40 40

item4 Pearson Correlation .430** .423** .170 1 .343* .073 .644**

Sig. (2-tailed) .006 .007 .293 .030 .469 .000

N 40 40 40 40 40 40 40

item5 Pearson Correlation .403** .303 -.023 .335* 1 .604** .699**

Sig. (2-tailed) .010 .057 .889 .030 .000 .000

N 40 40 40 40 40 40 40

item6 Pearson Correlation .221 .068 .111 .073 .628** 1 .553**

Sig. (2-tailed) .170 .677 .495 .656 .000 .000

N 40 40 40 40 40 40 40

skortotal Pearson Correlation .830** .667** .394* .644** .680** .553** 1

Sig. (2-tailed) .000 .000 .012 .000 .000 .000

N 40 40 40 40 40 40 40

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

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


87

2. Variabel Independensi Auditor

Correlations

item7 item8 item9 item10 item11 item12 skortotal

item7 Pearson Correlation 1 .527** .570** .116 .436** .200 .739**

Sig. (2-tailed) .000 .000 .478 .005 .217 .000

N 40 40 40 40 40 40 40

item8 Pearson Correlation .527** 1 .460** -.031 .339* .072 .652**

Sig. (2-tailed) .000 .003 .848 .032 .658 .000

N 40 40 40 40 40 40 40

item9 Pearson Correlation .570** .460** 1 .358* .732** .393* .861**

Sig. (2-tailed) .000 .003 .023 .000 .012 .000

N 40 40 40 40 40 40 40

item10 Pearson Correlation .116 -.031 .358* 1 .224 .756** .509**

Sig. (2-tailed) .478 .848 .023 .164 .000 .001

N 40 40 40 40 40 40 40

item11 Pearson Correlation .436** .339* .732** .224 1 .237 .734**

Sig. (2-tailed) .005 .032 .000 .164 .141 .000

N 40 40 40 40 40 40 40

item12 Pearson Correlation .200 .072 .393* .756** .237 1 .573**

Sig. (2-tailed) .217 .658 .012 .000 .141 .000

N 40 40 40 40 40 40 40

skortotal Pearson Correlation .739** .652** .861** .509** .734** .537** 1

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

N 40 40 40 40 40 40 40

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

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


88

3. Variabel Kualitas Audit

Correlations

item13 item14 item15 item16 item17 item18 item19 item20 skortotal

item13 Pearson Correlation 1 .488** -.040 .230 .256 .256 .626** -.039 .577**

Sig. (2-tailed) .001 .807 .154 .111 .111 .000 .809 .000

N 40 40 40 40 40 40 40 40 40

item14 Pearson Correlation .488** 1 -.140 .760** .589** .773** .623** .328* .869**

Sig. (2-tailed) .001 .389 .000 .000 .000 .000 .039 .000

N 40 40 40 40 40 40 40 40 40

item15 Pearson Correlation -.040 -.140 1 -.315* -.201 -.355* -.222 -.376* -.171

Sig. (2-tailed) .807 .389 .048 .213 .025 .168 .017 .291

N 40 40 40 40 40 40 40 40 40

item16 Pearson Correlation .230 .760** -.315* 1 .578** .973** .596** .555** .856**

Sig. (2-tailed) .154 .000 .048 .000 .000 .000 .000 .000

N 40 40 40 40 40 40 40 40 40

item17 Pearson Correlation .256 .589** -.201 .578** 1 .661** .437** .365* .728**

Sig. (2-tailed) .111 .000 .213 .000 .000 .005 .021 .000

N 40 40 40 40 40 40 40 40 40

item18 Pearson Correlation .256 .773** -.355* .973** .661** 1 .597** .561** .877**

Sig. (2-tailed) .111 .000 .025 .000 .000 .000 .000 .000

N 40 40 40 40 40 40 40 40 40

item19 Pearson Correlation .626** .623** -.222 .596** .437** .597** 1 .351* .808**

Sig. (2-tailed) .000 .000 .168 .000 .005 .000 .027 .000

N 40 40 40 40 40 40 40 40 40

item20 Pearson Correlation -.039 .328* -.376* .555** .365* .561** .351* 1 .529**

Sig. (2-tailed) .809 .039 .017 .000 .021 .000 .027 .000

N 40 40 40 40 40 40 40 40 40

skortotal Pearson Correlation .577** .869** -.171 .856** .728** .877** .808** .529** 1

Sig. (2-tailed) .000 .000 .291 .000 .000 .000 .000 .000

N 40 40 40 40 40 40 40 40 40

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

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


89

OUTPUT SPSS UJI RELIABILITAS

1. Variabel Kompetensi Auditor

Reliability
Scale: ALL VARIABLES

Reliability Statistics

Cronbach's
Alpha N of Items

.699 6

Item-Total Statistics

Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted

item1 19.1164 4.483 .610 .602

item2 19.2524 6.652 .495 .641

item3 19.2664 8.020 .217 .712

item4 18.8084 7.203 .515 .649

item5 19.0729 6.609 .548 .627

item6 19.5028 6.983 .317 .696


90

2. Variabel Independensi Auditor

Reliability
Scale: ALL VARIABLES

Reliability Statistics

Cronbach's
Alpha N of Items

.763 6

Item-Total Statistics

Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted

item7 19.5307 8.562 .569 .710

item8 20.0200 8.835 .412 .765

item9 19.7294 8.327 .777 .656

item10 20.2015 10.639 .334 .766

item11 20.0593 8.896 .582 .707

item12 20.2238 10.437 .422 .749


91

3. Variabel Kualitas Audit

Reliability
Scale: ALL VARIABLES

Reliability Statistics

Cronbach's
Alpha N of Items

.872 7

Item-Total Statistics

Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted

item13 22.7860 10.057 .388 .892

item14 22.2552 9.062 .800 .834

item16 22.3945 9.222 .820 .834

item17 22.4347 9.420 .619 .857

item18 22.4347 8.616 .846 .825

item19 22.4973 8.855 .720 .843

item20 22.6902 10.498 .432 .879


92

OUTPUT SPSS HASIL UJI NORMALITAS

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 40

Normal Parametersa,,b Mean .0000000

Std. Deviation .28260777

Most Extreme Differences Absolute .163

Positive .118

Negative -.163

Kolmogorov-Smirnov Z 1.029

Asymp. Sig. (2-tailed) .240

a. Test distribution is Normal.

b. Calculated from data.


93

OUTPUT SPSS HASIL UJI MULTIKOLINEARITAS

Coefficientsa

Collinearity Statistics

Model Tolerance VIF

1 Kompetensi Auditor .984 1.016

Independensi Auditor .984 1.016

a. Dependent Variable: Kualitas Audit

Collinearity Diagnosticsa

Variance Proportions

Kompetensi Independensi
Model Dimension Eigenvalue Condition Index (Constant) Auditor Auditor

1 1 2.976 1.000 .00 .00 .00

2 .017 13.355 .01 .40 .72

3 .007 20.776 .99 .60 .28

a. Dependent Variable: Kualitas Audit


94

OUTPUT SPSS HASIL UJI HETEROKEDASTISITAS

Charts
95

OUTPUT SPSS HASIL UJI REGRESI LINIER BERGANDA

Regression

Model Summaryb

Adjusted R Std. Error of the


Model R R Square Square Estimate Durbin-Watson

1 .829a .687 .670 .29015 1.422

a. Predictors: (Constant), Independensi Auditor, Kompetensi Auditor

b. Dependent Variable: Kualitas Audit

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 6.844 2 3.422 40.652 .000a

Residual 3.115 37 .084

Total 9.959 39

a. Predictors: (Constant), Independensi Auditor, Kompetensi Auditor

b. Dependent Variable: Kualitas Audit

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients Correlations

Model B Std. Error Beta t Sig. Zero-order Partial Part

1 (Constant) .080 .448 .178 .860

Kompetensi Auditor .790 .093 .784 8.460 .000 .808 .812 .778

Independensi Auditor .160 .079 .189 2.037 .049 .287 .318 .187

a. Dependent Variable: Kualitas Audit

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