LAMPIRAN 5

OUTPUT SPSS HASIL UJI VALIDITAS

Variabel Etika Profesional

Correlations

Skor
Item1 item2 Item3 Item4 Item5 Item6 Item7 Item8 Item9 Item10 Item11 Item12
Total

Item1 Pearson 1 .169 .391** .431** .201 .076 .053 .234 .248 .281 .258 -.001 .478**
Correlation

Sig. (2-tailed) .250 .006 .002 .170 .607 .721 .109 .089 .053 .076 .995 .001

N 48 48 48 48 48 48 48 48 48 48 48 48 48

item2 Pearson .169 1 .103 .195 .317* .338* .128 .236 .334* .170 .118 -.037 .496**
Correlation

Sig. (2-tailed) .250 .485 .183 .028 .019 .387 .107 .020 .248 .423 .805 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item3 Pearson .391** .103 1 .235 .062 .100 .221 .336* .404** .102 -.007 .079 .457**
Correlation

Sig. (2-tailed) .006 .485 .107 .675 .501 .131 .020 .004 .489 .964 .596 .001

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item4 Pearson .431** .195 .235 1 .338* -.020 -.016 .276 .150 .252 .319* .010 .440**
Correlation

Sig. (2-tailed) .002 .183 .107 .019 .891 .915 .058 .307 .084 .027 .948 .002
N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item5 Pearson .201 .317* .062 .338* 1 .289* -.050 .016 .087 .286* .274 .229 .406**
Correlation

Sig. (2-tailed) .170 .028 .675 .019 .047 .734 .912 .555 .049 .059 .117 .004

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item6 Pearson .076 .338* .100 -.020 .289* 1 .079 .149 .214 .242 .002 .375** .406**
Correlation

Sig. (2-tailed) .607 .019 .501 .891 .047 .595 .311 .144 .097 .988 .009 .004

N 48 48 48 48 48 48 48 48 48 48 48 48 48

119
Item7 Pearson .053 .128 .221 -.016 -.050 .079 1 .669** .714** .350* .062 .270 .631**
Correlation

Sig. (2-tailed) .721 .387 .131 .915 .734 .595 .000 .000 .015 .674 .064 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item8 Pearson .234 .236 .336* .276 .016 .149 .669** 1 .756** .491** .207 .311* .783**
Correlation

Sig. (2-tailed) .109 .107 .020 .058 .912 .311 .000 .000 .000 .158 .031 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item9 Pearson .248 .334* .404** .150 .087 .214 .714** .756** 1 .283 .201 .219 .798**
Correlation

Sig. (2-tailed) .089 .020 .004 .307 .555 .144 .000 .000 .051 .170 .135 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item10 Pearson .281 .170 .102 .252 .286* .242 .350* .491** .283 1 .067 .247 .548**
Correlation

Sig. (2-tailed) .053 .248 .489 .084 .049 .097 .015 .000 .051 .650 .091 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item11 Pearson .258 .118 -.007 .319* .274 .002 .062 .207 .201 .067 1 .230 .435**
Correlation

Sig. (2-tailed) .076 .423 .964 .027 .059 .988 .674 .158 .170 .650 .115 .002

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item12 Pearson -.001 -.037 .079 .010 .229 .375** .270 .311* .219 .247 .230 1 .433**
Correlation

Sig. (2-tailed) .995 .805 .596 .948 .117 .009 .064 .031 .135 .091 .115 .002

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Skor Pearson .478** .496** .457** .440** .406** .406** .631** .783** .798** .548** .435** .433** 1
Total Correlation

Sig. (2-tailed) .001 .000 .001 .002 .004 .004 .000 .000 .000 .000 .002 .002

N 48 48 48 48 48 48 48 48 48 48 48 48 48

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

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

120
 Variabel Kompetensi
Correlations

Skor
Item13 Item14 Item15 Item16 Item17 Item18 Item19 Item20 Item21 Item22 Item23 Item24
Total

Item13 Pearson
1 .360* .373** .039 -.114 .289* .251 -.178 -.010 .204 .245 .396** .395**
Correlation

Sig. (2-tailed) .012 .009 .791 .441 .047 .085 .226 .947 .165 .093 .005 .005

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item14 Pearson
.360* 1 .284 .373** .260 .284 .167 -.084 .261 .436** .410** .044 .531**
Correlation

Sig. (2-tailed) .012 .050 .009 .074 .050 .256 .572 .073 .002 .004 .765 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item15 Pearson
.373** .284 1 .499** .426** .153 .042 .086 .381** .155 .184 .557** .638**
Correlation

Sig. (2-tailed) .009 .050 .000 .003 .298 .777 .559 .008 .292 .210 .000 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item16 Pearson
.039 .373** .499** 1 .446** .247 .042 .416** .318* .043 .463** .181 .639**
Correlation

Sig. (2-tailed) .791 .009 .000 .001 .091 .778 .003 .028 .771 .001 .218 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item17 Pearson
-.114 .260 .426** .446** 1 .267 .102 .227 .345* .059 .058 .259 .542**
Correlation

Sig. (2-tailed) .441 .074 .003 .001 .066 .492 .120 .016 .689 .694 .076 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item18 Pearson
.289* .284 .153 .247 .267 1 .378** .183 .028 .306* .445** .204 .567**
Correlation

Sig. (2-tailed) .047 .050 .298 .091 .066 .008 .214 .849 .035 .002 .165 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item19 Pearson
.251 .167 .042 .042 .102 .378** 1 .442** .200 .037 .344* .226 .519**
Correlation

Sig. (2-tailed) .085 .256 .777 .778 .492 .008 .002 .173 .801 .017 .123 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

121
Item20 Pearson
-.178 -.084 .086 .416** .227 .183 .442** 1 .150 -.210 .196 .126 .460**
Correlation

Sig. (2-tailed) .226 .572 .559 .003 .120 .214 .002 .309 .152 .182 .393 .001

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item21 Pearson
-.010 .261 .381** .318* .345* .028 .200 .150 1 .102 .161 .238 .498**
Correlation

Sig. (2-tailed) .947 .073 .008 .028 .016 .849 .173 .309 .488 .274 .104 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item22 Pearson
.204 .436** .155 .043 .059 .306* .037 -.210 .102 1 .434** .181 .381**
Correlation

Sig. (2-tailed) .165 .002 .292 .771 .689 .035 .801 .152 .488 .002 .217 .007

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item23 Pearson
.245 .410** .184 .463** .058 .445** .344* .196 .161 .434** 1 .184 .610**
Correlation

Sig. (2-tailed) .093 .004 .210 .001 .694 .002 .017 .182 .274 .002 .210 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Item24 Pearson
.396** .044 .557** .181 .259 .204 .226 .126 .238 .181 .184 1 .592**
Correlation

Sig. (2-tailed) .005 .765 .000 .218 .076 .165 .123 .393 .104 .217 .210 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

Skor Pearson
.395** .531** .638** .639** .542** .567** .519** .460** .498** .381** .610** .592** 1
Total Correlation

Sig. (2-tailed) .005 .000 .000 .000 .000 .000 .000 .001 .000 .007 .000 .000

N 48 48 48 48 48 48 48 48 48 48 48 48 48

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

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

122
 Variabel Risiko Audit
Correlations

Item25 Item26 Item27 Skor Total

Item25 Pearson Correlation 1 .759** .723** .929**

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

N 48 48 48 48

Item26 Pearson Correlation .759** 1 .727** .911**

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

N 48 48 48 48

Item27 Pearson Correlation .723** .727** 1 .879**

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

N 48 48 48 48

Skor Total Pearson Correlation .929** .911** .879** 1

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

N 48 48 48 48

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

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

123
 Variabel Fee Audit
Correlations

Item28 Item29 Item30 Item31 Item32 Item33 Item34 Skor Total

Pearson Correlation 1 .133 .280 .273 .228 .066 .411** .579**

Item28 Sig. (2-tailed) .366 .054 .060 .119 .658 .004 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .133 1 .493** .242 .284 .059 .242 .513**

Item29 Sig. (2-tailed) .366 .000 .098 .050 .691 .098 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .280 .493** 1 -.068 .249 .003 .220 .443**

Item30 Sig. (2-tailed) .054 .000 .647 .087 .982 .133 .002

N 48 48 48 48 48 48 48 48

Pearson Correlation .273 .242 -.068 1 .409** .608** .568** .711**

Item31 Sig. (2-tailed) .060 .098 .647 .004 .000 .000 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .228 .284 .249 .409** 1 .531** .511** .734**

Item32 Sig. (2-tailed) .119 .050 .087 .004 .000 .000 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .066 .059 .003 .608** .531** 1 .495** .608**

Item33 Sig. (2-tailed) .658 .691 .982 .000 .000 .000 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .411** .242 .220 .568** .511** .495** 1 .806**

Item34 Sig. (2-tailed) .004 .098 .133 .000 .000 .000 .000

N 48 48 48 48 48 48 48 48

Pearson Correlation .579** .513** .443** .711** .734** .608** .806** 1

Skor Total Sig. (2-tailed) .000 .000 .002 .000 .000 .000 .000

N 48 48 48 48 48 48 48 48

124
 Variabel Skeptisisme Profesional Auditor

Correlations

Item35 Item36 Item37 Item38 Item39 Item40 Skor Total

Item35 Pearson Correlation 1 .567** .102 .086 .216 .273 .615**

Sig. (2-tailed) .000 .489 .562 .141 .061 .000

N 48 48 48 48 48 48 48

Item36 Pearson Correlation .567** 1 .427** .295* .167 .324* .753**

Sig. (2-tailed) .000 .002 .042 .257 .025 .000

N 48 48 48 48 48 48 48

Item37 Pearson Correlation .102 .427** 1 .229 .513** .498** .723**

Sig. (2-tailed) .489 .002 .117 .000 .000 .000

N 48 48 48 48 48 48 48

Item38 Pearson Correlation .086 .295* .229 1 .038 .142 .439**

Sig. (2-tailed) .562 .042 .117 .799 .335 .002

N 48 48 48 48 48 48 48

Item39 Pearson Correlation .216 .167 .513** .038 1 .589** .612**

Sig. (2-tailed) .141 .257 .000 .799 .000 .000

N 48 48 48 48 48 48 48

Item40 Pearson Correlation .273 .324* .498** .142 .589** 1 .711**

Sig. (2-tailed) .061 .025 .000 .335 .000 .000

N 48 48 48 48 48 48 48

Skor Total Pearson Correlation .615** .753** .723** .439** .612** .711** 1

Sig. (2-tailed) .000 .000 .000 .002 .000 .000

N 48 48 48 48 48 48 48

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

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

125
LAMPIRAN 6

OUTPUT SPSS HASIL UJI REALIBILITAS

Uji Relibilitas Etika Profesional

Reliability
Scale: ALL VARIABLES

Reliability Statistics
Item-Total Statistics
Cronbach's
Alpha
Scale N of Corrected
Items Cronbach's
Scale Mean if
Variance
.770 if 12Item-Total Alpha if Item
Item Deleted
Item Deleted Correlation Deleted
Item1 37.6479 23.025 .368 .759
item2 38.0911 22.033 .342 .763
Item3 38.2406 23.254 .350 .760
Item4 37.7405 23.505 .339 .762
Item5 37.9213 23.682 .300 .765
Item6 38.0766 23.542 .291 .765
Item7 38.7205 20.030 .473 .748
Item8 38.9517 19.408 .697 .717
Item9 39.0180 18.080 .693 .713
Item10 37.9136 23.084 .467 .753
Item11 37.5576 22.587 .272 .772
Item12 38.4783 23.434 .324 .763

Uji Realibilitas Kompetensi

126
 Reliability
Scale: ALL VARIABLES

Reliability Statistics
Cronbach's
Alpha N of Items
.746 Statistics
Item-Total 12
Scale Corrected Cronbach's
Scale Mean if Variance if Item-Total Alpha if Item
Item Deleted Item Deleted Correlation Deleted
Item13 41.9351 24.962 .271 .741
Item14 41.4799 23.938 .422 .725
Item15 41.5096 23.148 .546 .712
Item16 41.4503 23.114 .547 .712
Item17 41.7769 23.172 .405 .726
Item18 41.5096 23.681 .463 .721
Item19 41.4206 24.020 .407 .727
Item20 42.1612 22.710 .220 .770
Item21 41.3217 23.878 .370 .730
Item22 41.7867 24.847 .239 .745
Item23 41.5986 23.447 .515 .716
Item24 41.8613 21.854 .431 .723

Uji Realibilitas Risiko Audit

Reliability
Scale: ALL VARIABLES
127
 Reliability Statistics
Cronbach's
Alpha N of Items
.881 3
Item-Total Statistics
Scale Corrected Cronbach's
Scale Mean if Variance if Item-Total Alpha if Item
Item Deleted Item Deleted Correlation Deleted
Item25 4.4954 2.440 .799 .834
Item26 4.6127 3.067 .801 .805
Item27 4.8258 3.646 .772 .853
Uji Realibilitas Fee Audit
Reliability
Scale: ALL VARIABLES

Reliability Statistics
Item-Total Statistics
Cronbach's
Scale Corrected Cronbach's
Alpha N of Items
Scale Mean if Variance if Item-Total Alpha if Item
.750 7
Item Deleted Item Deleted Correlation Deleted
Item28 20.1280 5.274 .366 .746
Item29 19.9996 5.803 .358 .741
Item30 21.6390 6.007 .285 .753
Item31 19.7732 4.787 .540 .702
Item32 19.9256 4.736 .575 .693
Item33 19.7210 5.731 .495 .721
Item34 19.7732 4.448 .677 .664

Uji Realibilitas Skeptisisme Profesional Auditor

Reliability
Scale: ALL VARIABLES

Reliability Statistics
Cronbach's 128
Alpha N of Items
.716 6
 Item-Total Statistics
Scale Corrected Cronbach's
Scale Mean if Variance if Item-Total Alpha if Item
Item Deleted Item Deleted Correlation Deleted
Item35 16.5559 4.781 .372 .706
Item36 16.1766 4.346 .585 .632
Item37 15.8021 4.338 .521 .654
Item38 17.5057 5.660 .237 .732
Item39 15.7148 5.290 .466 .679
Item40 15.8113 4.723 .554 .647

LAMPIRAN 7

OUTPUT SPSS HASIL UJI NORMALITAS

Uji Normalitas

NPar Tests

129
 One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N 48
Normal Parameters a,,b
Mean .0000000
Std. Deviation .23530401
Most Extreme Absolute .116
Differences Positive .068
Negative -.116
Kolmogorov-Smirnov Z .803
Asymp. Sig. (2-tailed) .539
a. Test distribution is Normal.
b. Calculated from data.

LAMPIRAN 8

OUTPUT SPSS HASIL UJI MULTIKOLINEARITAS

Uji Multikolonieritas

130
 Coefficientsa
Collinearity Statistics
Model Tolerance VIF
1 Etika Profesi .947 1.056
Kompetensi .940 1.064
Risiko Audit .930 1.075
Fee Audit .965 1.036
a. Dependent Variable: Skeptisisme
Profesional Auditor

Collinearity Diagnosticsa
Variance Proportions
Condition Etika Risiko
Model Dimension Eigenvalue Index (Constant) Profesi Kompetensi Audit Fee Audit
1 1 4.873 1.000 .00 .00 .00 .00 .00
2 .099 7.011 .00 .01 .00 .87 .01
3 .014 18.562 .00 .31 .08 .01 .47
4 .011 21.510 .00 .46 .71 .06 .02
5 .003 39.064 1.00 .22 .20 .06 .51
a. Dependent Variable: Skeptisisme Profesional Auditor

LAMPIRAN 9

OUTPUT SPSS HASIL UJI HETEROKEDASTISITAS

Uji Heterokedastisitas

131
 Charts

LAMPIRAN 10

OUTPUT SPSS HASIL UJI REGRESI LINIER BERGANDA

Uji Regresi Berganda

Model Summaryb
Adjusted R Std. Error of Durbin-
Model R R Square
Square the Estimate Watson 132
1 .836a .699 .671 .24601 1.957
a. Predictors: (Constant), Etika Profesi (X 1), Kompetensi (X2), Risiko
Audit (X3), Fee Audit (X4)
b. Dependent Variable: Skeptisisme Profesional Auditor (Y)
 ANOVAb
Sum of
Model df Mean Square F Sig.
Squares
1 Regression 6.038 4 1.509 24.941 .000a
Residual 2.602 43 .061
Total 8.640 47
a. Predictors: (Constant), Etika Profesi (X1), Kompetensi (X2), Risiko Audit (X3),
Fee Audit (X4)
b. Dependent Variable: Skeptisisme Profesional Auditor (Y)

Coefficientsa
Unstandardized Standardized
Model Coefficients Coefficients t Sig.
B Std. Error Beta
1 (Constant) .375 .547 .685 .497
Etika Profesi .099 .087 .078 .902 .002
Kompetensi .141 .085 .144 1.664 .003
Risiko Audit -.125 .044 -.247 -2.845 -.107
Fee Audit .760 .098 .756 8.874 .000
a. Dependent Variable: Skeptisisme Profesional Auditor (Y)

133