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Filename:SKRIPSI_11.60.0220_&_DWI_OKTAVIA_ARUM_Pengaruh_Komitmen_Organisasi_dan_Profesional_Terhadap_Kepuasan_Kerja_Dengan_Jeni.doc
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59
LAMPIRAN 1
KUESIONER
60
LAMPIRAN 1: KUESIONER
PENGARUH KOMITMEN ORGANISASI DAN PROFESIONAL TERHADAP
KEPUASAN KERJA DENGAN JENIS AUDITOR SEBAGAI VARIABEL
MODERATING (STUDI EMPIRIS DI KAP DAN PERUSAHAAN MANUFAKTUR
SEMARANG)
PETUNJUK
Bapak/Ibu diminta untuk memberi tanda tickmark (√) pada salah satu kotak yang tersedia
dengan keterangan sebagai berikut.
1 = Sangat Tidak Setuju 3 = Normal 5 = Sangat Setuju
2 = Tidak Setuju 4 = Setuju
IDENTITAS RESPONDEN
1. Nama : (boleh tidak diisi)
2. Jenis auditor : internal eksternal
3. Jenis kelamin : Pria Wanita
4. Umur :
5. Pendidikan : D3 S1 S2
6. Lama bekerja : < 5 tahun
5-10 tahun
>10 tahun
61
KEPUASAN KERJA
Sumber: Usmani dan Jamal (2013)
NO PERNYATAAN STS TS N S SS
1. Secara umum, saya puas dengan pekerjaan saya.
2.
Saya mempunyai relasi kerja yang dapat menghargai dan
menerima pendapat saya.
3.
Kebanyakan auditor di perusahaan tempat saya bekerja,
sangat puas dengan pekerjaan mereka.
4.
Saya puas dengan cara dan gaji perusaahaan ini
dibandingkan dengan perusahaan lain.
5.
Saya puas dengan cara kerja atasan saya memimpin
bawahan.
62
KOMITMEN ORGANISASI
Sumber: Wijayanti (2008)
NO PERNYATAAN STS TS N S SS
1.
Saya merasa memiliki ikatan emosional dengan organisasi
tempat saya bekerja.
2. Saya merasa masalah organisasi adalah masalah saya juga.
3.
Saya bersedia berusaha di atas batas normal untuk
mensukseskan organisasi.
4. Saya terikat dengan organisasi tempat saya bekerja.
5.
Tetap tinggal di organisasi adalah merupakan kebutuhan
saya.
6.
Apabila saya memutuskan untuk keluar dari organisasi ini,
saya akan memerlukan pengorbanan yang harus
dipertimbangkan.
7. Apapun yang terjadi saya akan bertahan di organisasi ini.
8.
Banyak yang saya peroleh dengan tetap bertahan di
organisasi ini.
63
KOMITMEN PROFESIONAL
Sumber: Robbins (2013)
NO PERNYATAAN STS TS N S SS
1. Saya memiliki hubungan baik dengan rekan sesama profesi.
2. Saya memiliki kebutuhan untuk mandiri .
3. Saya memiliki keyakinan terhadap peraturan profesi.
4. Saya memiliki dedikasi pada profesi.
5. Saya memiliki kewajiban sosial yang harus dipenuhi.
64
LAMPIRAN 2
TABULASI DATA
65
LAMPIRAN 3 - 4
OUTPUT SPSS
66
67
68
69
70
71
72
LAMPIRAN 3: OUTPUT SPSS
GAMBARAN UMUM RESPONDEN
Compare Means Auditor Internal
KK KO KP * JENISKELAMIN
JENISKELAMIN KK KO KP
P
Mean 18.9167 31.2222 19.8889
N 36 36 36
Std. Deviation 1.67971 3.79557 2.44690
W Mean 18.7073 29.6829 19.5122 N 41 41 41 Std. Deviation 2.14760 3.73121 2.35714
Total
Mean 18.8052 30.4026 19.6883
N 77 77 77
Std. Deviation 1.93336 3.81569 2.39110
KK KO KP * UMUR
UMUR KK KO KP
21-30
Mean 18.1739 27.3913 18.5652
N 23 23 23
Std. Deviation 1.80031 3.18718 2.14955
31-40 Mean 18.7778 31.7778 19.8889 N 45 45 45 Std. Deviation 1.83264 2.87536 2.30831
41-50 Mean 20.5556 31.2222 21.5556 N 9 9 9 Std. Deviation 1.87824 5.23874 2.12786
Total
Mean 18.8052 30.4026 19.6883
N 77 77 77
Std. Deviation 1.93336 3.81569 2.39110
KK KO KP * PENDIDIKAN
PENDIDIKAN KK KO KP
D3
Mean 18.4000 26.6000 19.0000
N 5 5 5
Std. Deviation .89443 2.40832 1.41421
S1 Mean 18.7576 30.5000 19.5606 N 66 66 66 Std. Deviation 1.98503 3.74269 2.37376
S2 Mean 19.6667 32.5000 21.6667 N 6 6 6 Std. Deviation 1.96638 3.83406 2.58199
Total
Mean 18.8052 30.4026 19.6883
N 77 77 77
Std. Deviation 1.93336 3.81569 2.39110
73
KK KO KP * LAMABEKERJA
LAMABEKERJA KK KO KP
<5
Mean 18.8571 29.2381 19.3810
N 21 21 21
Std. Deviation 2.43487 4.26503 2.43877
>10 Mean 18.6923 29.3077 20.5385 N 13 13 13 Std. Deviation 2.39390 4.13087 2.06621
5-10 Mean 18.8140 31.3023 19.5814 N 43 43 43 Std. Deviation 1.51588 3.30609 2.45175
Total
Mean 18.8052 30.4026 19.6883
N 77 77 77
Std. Deviation 1.93336 3.81569 2.39110
Compare Means Auditor Eksternal
KK KO KP * JENISKELAMIN
JENISKELAMIN KK KO KP
P
Mean 21.2500 29.6000 21.7000
N 20 20 20
Std. Deviation 2.40340 5.96834 1.89459
W Mean 22.7000 34.2000 21.9000 N 10 10 10 Std. Deviation 1.49443 1.47573 1.66333
Total
Mean 21.7333 31.1333 21.7667
N 30 30 30
Std. Deviation 2.22731 5.37384 1.79431
KK KO KP * UMUR
UMUR KK KO KP
21-30
Mean 22.4000 30.3333 22.2000
N 15 15 15
Std. Deviation 2.06328 5.94819 2.04241
31-40 Mean 20.9231 31.5385 21.2308 N 13 13 13 Std. Deviation 2.39658 5.05990 1.53590
41-50 Mean 22.0000 34.5000 22.0000 N 2 2 2 Std. Deviation .00000 .70711 .00000
Total
Mean 21.7333 31.1333 21.7667
N 30 30 30
Std. Deviation 2.22731 5.37384 1.79431
KK KO KP * PENDIDIKAN
PENDIDIKAN KK KO KP
D3 Mean 23.0000 33.0000 22.0000
74
N 1 1 1
Std. Deviation . . .
S1 Mean 21.6897 31.0690 21.7586 N 29 29 29 Std. Deviation 2.25362 5.45718 1.82552
Total
Mean 21.7333 31.1333 21.7667
N 30 30 30
Std. Deviation 2.22731 5.37384 1.79431
KK KO KP * LAMABEKERJA
LAMABEKERJA KK KO KP
<5
Mean 21.4762 31.4762 21.4286
N 21 21 21
Std. Deviation 2.04007 4.97613 1.66046
5-10 Mean 22.3333 30.3333 22.5556 N 9 9 9 Std. Deviation 2.64575 6.46142 1.94365
Total
Mean 21.7333 31.1333 21.7667
N 30 30 30
Std. Deviation 2.22731 5.37384 1.79431
Compare Means Keseluruhan Auditor
Report
KK
JENIS KELAMIN Mean N Std. Deviation
P 19.75 56 2.250 W 19.49 51 2.580 Total 19.63 107 2.405
ANOVA Tablea
Sum of Squares
df Mean Square
F Sig.
KK * JENIS KELAMIN
Between Groups
(Combined) 1.802 1 1.802 .309 .579
Within Groups 611.245 105 5.821
Total 613.047 106
a. The grouping variable JENIS KELAMIN is a string, so the test for linearity cannot be computed.
Report
KK
UMUR Mean N Std. Deviation
21-30 19.84 38 2.814 31-40 19.26 58 2.149 41-50 20.82 11 1.779 Total 19.63 107 2.405
75
ANOVA Tablea
Sum of Squares
df Mean Square F Sig.
KK * UMUR
Between Groups (Combined) 25.237 2 12.619 2.233 .112
Within Groups 587.810 104 5.652
Total 613.047 106
a. The grouping variable UMUR is a string, so the test for linearity cannot be computed.
Report
KK
PENDIDIKAN Mean N Std. Deviation
D3 19.17 6 2.041 S1 19.65 95 2.466 S2 19.67 6 1.966 Total 19.63 107 2.405
ANOVA Tablea
Sum of Squares
df Mean Square
F Sig.
KK * PENDIDIKAN
Between Groups
(Combined) 1.343 2 .672 .114 .892
Within Groups 611.704 104 5.882
Total 613.047 106
a. The grouping variable PENDIDIKAN is a string, so the test for linearity cannot be computed.
Report
KK
LAMA BEKERJA Mean N Std. Deviation
<5 20.17 42 2.584 >10 18.69 13 2.394 5-10 19.42 52 2.190 Total 19.63 107 2.405
ANOVA Tablea
Sum of Squares
df Mean Square
F Sig.
KK * LAMA BEKERJA
Between Groups
(Combined) 25.752 2 12.876 2.280 .107
Within Groups 587.295 104 5.647
Total 613.047 106
a. The grouping variable LAMA BEKERJA is a string, so the test for linearity cannot be computed. Report
KK
JENIS AUDITOR Mean N Std. Deviation
EKSTERNAL 21.73 30 2.227 INTERNAL 18.81 77 1.933 Total 19.63 107 2.405
ANOVA Tablea
Sum of Squares
df Mean Square
F Sig.
76
KK * JENIS AUDITOR
Between Groups
(Combined) 185.102 1 185.102 45.416 .000
Within Groups 427.945 105 4.076
Total 613.047 106 a. The grouping variable JENIS AUDITOR is a string, so the test for linearity cannot be computed.
77
LAMPIRAN 3: OUTPUT SPSS
UJI HIPOTESIS 1
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KOb . Enter 2 KO.JAb . Enter
a. Dependent Variable: KK b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .625a .390 .378 1.89612 2 .648b .419 .402 1.85895
a. Predictors: (Constant), JA, KO b. Predictors: (Constant), JA, KO, KO.JA
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 239.138 2 119.569 33.257 .000b
Residual 373.909 104 3.595
Total 613.047 106
2
Regression 257.110 3 85.703 24.801 .000c
Residual 355.937 103 3.456
Total 613.047 106
a. Dependent Variable: KK b. Predictors: (Constant), JA, KO c. Predictors: (Constant), JA, KO, KO.JA
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 13.736 1.325 10.366 .000
KO .167 .043 .298 3.877 .000 .994 1.006
JA 2.806 .409 .527 6.856 .000 .994 1.006
2
(Constant) 11.193 1.712 6.537 .000
KO .250 .056 .447 4.480 .000 .566 1.767
JA 8.790 2.655 1.650 3.311 .001 .023 44.021
KO.JA -.194 .085 -1.157 -2.280 .025 .022 45.655
a. Dependent Variable: KK
Regression
78
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KO_MCb . Enter 2 KO.JA_MCb . Enter
a. Dependent Variable: KK_MC b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .625a .390 .378 1.89612 2 .648b .419 .402 1.85895
a. Predictors: (Constant), JA, KO_MC b. Predictors: (Constant), JA, KO_MC, KO.JA_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 239.138 2 119.569 33.257 .000b
Residual 373.909 104 3.595
Total 613.047 106
2
Regression 257.110 3 85.703 24.801 .000c
Residual 355.937 103 3.456
Total 613.047 106
a. Dependent Variable: KK_MC b. Predictors: (Constant), JA, KO_MC c. Predictors: (Constant), JA, KO_MC, KO.JA_MC
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) -.790 .216 -3.654 .000
KO_MC .167 .043 .298 3.877 .000 .994 1.006
JA 2.806 .409 .527 6.856 .000 .994 1.006
2
(Constant) -.773 .212 -3.643 .000
KO_MC .250 .056 .447 4.480 .000 .566 1.767
JA 2.847 .402 .534 7.088 .000 .992 1.008
KO.JA_MC .194 .085 .228 2.280 .025 .565 1.769
a. Dependent Variable: KK_MC
79
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Standardized Residual
N 107
Normal Parametersa,b Mean 0E-7 Std. Deviation .98574749
Most Extreme Differences Absolute .056 Positive .053 Negative -.056
Kolmogorov-Smirnov Z .580 Asymp. Sig. (2-tailed) .890
a. Test distribution is Normal. b. Calculated from data.
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KO_MCb . Enter 2 KO.JA_MCb . Enter
a. Dependent Variable: ABSRES1 b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .277a .077 .059 1.11533 2 .387b .150 .125 1.07570
a. Predictors: (Constant), JA, KO_MC b. Predictors: (Constant), JA, KO_MC, KO.JA_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 10.792 2 5.396 4.338 .016b
Residual 129.371 104 1.244
Total 140.163 106
2
Regression 20.978 3 6.993 6.043 .001c
Residual 119.185 103 1.157
Total 140.163 106
a. Dependent Variable: ABSRES1 b. Predictors: (Constant), JA, KO_MC c. Predictors: (Constant), JA, KO_MC, KO.JA_MC
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
80
B Std. Error Beta Tolerance VIF
1
(Constant) 1.331 .127 10.459 .000 KO_MC -.069 .025 -.257 -2.725 .058 .994 1.006
JA .319 .241 .125 1.324 .188 .994 1.006
2
(Constant) 1.344 .123 10.944 .000 KO_MC -.006 .032 -.022 -.184 .854 .566 1.767
JA .349 .232 .137 1.502 .136 .992 1.008
KO.JA_MC -.146 .049 -.359 -2.967 .054 .565 1.769
a. Dependent Variable: ABSRES1
81
LAMPIRAN 4: OUTPUT SPSS
UJI HIPOTESIS 2
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KPb . Enter 2 KP.JAb . Enter
a. Dependent Variable: KK b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .680a .462 .451 1.78114 2 .701b .491 .476 1.74104
a. Predictors: (Constant), JA, KP b. Predictors: (Constant), JA, KP, KP.JA
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 283.110 2 141.555 44.620 .000b
Residual 329.936 104 3.172
Total 613.047 106
2
Regression 300.830 3 100.277 33.081 .000c
Residual 312.216 103 3.031
Total 613.047 106
a. Dependent Variable: KK b. Predictors: (Constant), JA, KP c. Predictors: (Constant), JA, KP, KP.JA
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 10.322 1.540 6.704 .000
KP .431 .078 .434 5.558 .000 .850 1.177
JA 2.033 .416 .381 4.888 .000 .850 1.177
2
(Constant) 11.994 1.656 7.241 .000
KP .346 .084 .348 4.142 .000 .700 1.429
JA -8.243 4.269 -1.547 -1.931 .056 .008 129.811
KP.JA .480 .199 1.970 2.418 .017 .007 134.307
a. Dependent Variable: KK
Regression
82
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KP_MCb . Enter 2 KP.JA_MCb . Enter
a. Dependent Variable: KK_MC b. All requested variables entered.
Model Summaryc
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .680a .462 .451 1.78114 2 .701b .491 .476 1.74104
a. Predictors: (Constant), JA, KP_MC b. Predictors: (Constant), JA, KP_MC, KP.JA_MC c. Dependent Variable: KK_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 283.110 2 141.555 44.620 .000b
Residual 329.936 104 3.172
Total 613.047 106
2
Regression 300.830 3 100.277 33.081 .000c
Residual 312.216 103 3.031
Total 613.047 106 a. Dependent Variable: KK_MC b. Predictors: (Constant), JA, KP_MC c. Predictors: (Constant), JA, KP_MC, KP.JA_MC
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) -.574 .208 -2.761 .007
KP_MC .431 .078 .434 5.558 .000 .850 1.177
JA 2.033 .416 .381 4.888 .000 .850 1.177
2
(Constant) -.624 .204 -3.053 .003
KP_MC .346 .084 .348 4.142 .000 .700 1.429
JA 1.490 .464 .280 3.211 .002 .652 1.535
KP.JA_MC .480 .199 .231 2.418 .017 .542 1.844
a. Dependent Variable: KK_MC
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Standardized Residual
N 107
83
Normal Parametersa,b Mean 0E-7 Std. Deviation .98574749
Most Extreme Differences Absolute .075 Positive .067 Negative -.075
Kolmogorov-Smirnov Z .779 Asymp. Sig. (2-tailed) .579
a. Test distribution is Normal. b. Calculated from data.
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 JA, KP_MCb . Enter 2 KP.JA_MCb . Enter
a. Dependent Variable: ABSRES2 b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .077a .006 -.013 1.01175 2 .191b .036 .008 1.00097
a. Predictors: (Constant), JA, KP_MC b. Predictors: (Constant), JA, KP_MC, KP.JA_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression .638 2 .319 .312 .733b
Residual 106.457 104 1.024
Total 107.096 106
2
Regression 3.896 3 1.299 1.296 .280c
Residual 103.200 103 1.002
Total 107.096 106
a. Dependent Variable: ABSRES2 b. Predictors: (Constant), JA, KP_MC c. Predictors: (Constant), JA, KP_MC, KP.JA_MC
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 1.430 .118 12.108 .000
KP_MC -.004 .044 -.010 -.094 .925
JA -.162 .236 -.073 -.686 .494
2
(Constant) 1.451 .117 12.357 .000
KP_MC .032 .048 .078 .672 .503
JA .070 .267 .032 .264 .793
84
KP.JA_MC -.206 .114 -.237 -1.803 .074
a. Dependent Variable: ABSRES2
85
LAMPIRAN 5
ANALISIS
TAMBAHAN
86
LAMPIRAN 5: OUTPUT SPSS
ANALISIS TAMBAHAN
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 KP_MC, KO_MCb . Enter
a. Dependent Variable: KK_MC b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .684a .468 .429 1.68300
a. Predictors: (Constant), KP_MC, KO_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 67.390 2 33.695 11.896 .000b
Residual 76.477 27 2.832
Total 143.867 29
a. Dependent Variable: KK_MC b. Predictors: (Constant), KP_MC, KO_MC
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) .822 .405 2.029 .052
KO_MC .066 .058 .160 1.138 .265
KP_MC .833 .174 .671 4.781 .000
a. Dependent Variable: KK_MC
Descriptives
87
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
KO 77 22 39 30,40 3,816
Valid N (listwise) 77
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
KO1 77 3 5 4,01 ,573
KO2 77 3 5 3,86 ,578
KO3 77 1 5 3,71 ,704
KO4 77 2 5 3,88 ,648
KO5 77 2 5 3,78 ,599
KO6 77 2 5 3,77 ,647
KO7 77 1 5 3,66 ,718
KO8 77 2 5 3,73 ,700
Valid N (listwise) 77
88
Regression
Variables Entered/Removeda
Model Variables Entered Variables Removed
Method
1 KP_MC, KO_MCb . Enter
a. Dependent Variable: KK_MC b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .528a .278 .259 1.66448
a. Predictors: (Constant), KP_MC, KO_MC
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 79.062 2 39.531 14.269 .000b
Residual 205.015 74 2.770
Total 284.078 76
a. Dependent Variable: KK_MC b. Predictors: (Constant), KP_MC, KO_MC
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -.681 .196 -3.473 .001
KO_MC .188 .060 .371 3.125 .003
KP_MC .180 .096 .222 1.871 .065
a. Dependent Variable: KK_MC
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
KP1 30 4 5 4,40 ,498
KP2 30 4 5 4,40 ,498
KP3 30 4 5 4,37 ,490
KP4 30 4 5 4,40 ,498
KP5 30 4 5 4,20 ,407
Valid N (listwise) 30
89