104
LAMPIRAN 1
KUESIONER PENELITIAN
105
Lampiran 1: Kuesioner Penelitian
KUESIONER PENELITIAN
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI
PENERAPAN SISTEM INFORMASI AKUNTANSI
DAN PEMAHAMAN AKUNTANSI
TERHADAP KUALITAS LAPORAN KEUANGAN
PADA UPT INDUSTRI KULIT DAN PRODUKSI KULIT MAGETAN
Yth Bapak/Ibu/Saudara/i Responden pegawai UPT Industri Kulit Dan Produksi Kulit
Magetan
Assalamualaikum Wr. Wb
Bersama ini saya memohon kesediaan Bapak/ Ibu untuk meluangkan waktu
sejenak guna mengisi kuesioner dalam rangka penelitian skripsi yang berjudul
“Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem Informasi
Akuntansi Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan
Pada UPT Industri Kulit Dan Produksi Kulit Magetan” Penelitian ini dilakukan
oleh Mahasiswa Akuntansi Universitas Muhammadiyah Ponorogo.
Kuesioner ini terdiri dari sejumlah pernyataan. Perlu Bapak/ Ibu ketahui
bahwa keberhasilan penelitian ini sangat tergantung dari pertisipasi Bapak/ Ibu
dalam menjawab kuesioner. Bapak/ Ibu diminta untuk menjawab semua pertanyaan
secara terbuka, jujur, dan apa adanya. Jawaban tidak akan mempengaruhi penilaian
atas kinerja maupun karir Bapak/ Ibu dan tidak ada jawaban yang bernilai benar atau
salah.
Sesuai kode etik penelitian, jawaban Bapak/ Ibu akan saya jaga
kerahasiaannya.
Akhir kata saya mengucapkan terima kasih yang sebesar-besarnya atas bantuan dan
kesediaan Bapak/ Ibu yang telah meluangkan waktunya dalam pegisian kuesioner ini.
Hormat Saya
Besty Rukhiani
106
1. PETUNJUK PENGISIAN
c) Pilihlah salah satu jawaban yang sesuai dengan pendapat Anda dengan
Setiap pertanyaan hanya terdapat satu jawaban. Terdapat lima (5) pilihan
jawaban, yaitu :
SS Sangat Setuju 5
S Setuju 4
N Netral 3
TS Tidak Setuju 2
2. IDENTITAS REPONDEN
1. Nama :……………………..
D3 S2
107
1. PEMANFAATAN TEKNOLOGI INFORMASI
SS S N TS STS
SS S N TS STS
108
5 Aplikasi akuntansi dapat dijadikan
dasar untuk pengambilan keputusan.
6 Pengetahuan bahasa asing yang
kurang memadai menjadi kendala
anda dalam menggunakan teknologi
sistem informasi akuntansi
Sumber : Irfan Maulana, 2017
3. PEMAHAMAN AKUNTANSI
SS S N TS STS
A Relevan SS S N TS STS
109
3 Informasi dalam Laporan Keuangan
yang dihasilkan dapat digunakan
sebagai alat untuk memprediksi
kejadian masa datang (predictive
value).
4 Laporan Keuangan disajikan secara
tepat waktu sehingga dapat digunakan
sebagai
bahan dalam pengambilan keputusan
saat ini.
5 Informasi dalam Laporan Keuangan
dibuat secara lengkap yaitu mencakup
semua informasi akuntansi yang
dapat digunakan dalam mengambil
keputusan.
B Andal SS S N TS STS
110
13 UPT Industri dan Produksi Kulit
Magetan menggunakan kebijakan
akuntansi yang sama dari tahun ke
tahun.
D Dapat Dipahami SS S N TS STS
111
LAMPIRAN 2
TABULASI JAWABAN
RESPONDEN
112
Lampiran 2 : Tabulasi Jawaban Responden
113
3 3 3 3 3 3 18
11
3 3 3 3 3 3 18
12
3 3 4 5 4 4 23
13
3 3 3 3 3 3 18
14
3 3 3 3 3 3 18
15
114
KUALITAS LAPORAN KEUANGAN (Y)
NO T.Y
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y.8 Y.9 Y.10 Y.11 Y.12 Y.13 Y.14 Y.15 Y.16
1
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 48
2
4 4 4 4 4 4 4 3 3 4 4 4 3 4 3 4 60
3
5 5 5 4 4 5 5 5 4 4 5 5 5 5 5 4 75
4 4
4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 64
5
5 4 4 4 4 5 5 5 5 5 4 5 4 5 4 4 72
6
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 48
7
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 48
8
5 5 5 4 4 4 4 4 4 4 4 4 3 4 4 4 66
9
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 48
10
3 3 3 3 3 4 4 4 4 4 4 3 3 3 3 3 54
11
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 48
12
5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 74
13
5 5 5 5 5 4 4 4 5 4 4 4 4 4 4 4 70
14
4 3 4 4 4 4 4 5 3 3 3 4 4 4 4 4 61
15
5 4 4 5 5 4 4 5 5 4 4 5 2 4 4 5 69
115
LAMPIRAN 3
STATISTIK DESKRIPTIF
116
Lampiran 3 : Statistik Deskriptif
Statistics
Pemanfaatan penerapan
teknologi sisteminformasi pemahaman Laporan
Informasi akutansi Akutansi Keuangan
N Valid 15 15 15 15
Missing 0 0 0 0
Std.
2.225 2.063 2.120 8.994
Deviation
Minimum 22 18 19 48
Maximum 30 24 25 75
Frequency Table
Cumulative
Frequency Percent Valid Percent Percent
117
penerapan sistem informasi akuntansi
Cumulative
Frequency Percent Valid Percent Percent
To
15 100.0 100.0
tal
pemahaman Akutansi
Cumulative
Frequency Percent Valid Percent Percent
118
Laporan Keuangan
Cumulative
Frequency Percent Valid Percent Percent
119
LAMPIRAN 4
RELIABILITAS
120
Lampiran 4 : Uji Validitas & Uji Reliabilitas
Correlations
Item_1 Item_2 item_3 item_4 item_5 item_6 skor
** ** * **
Pearson Correlation 1 .804 .684 .331 .155 .259 .816
Item
Sig. (2-tailed) .000 .000 .045 .359 .122 .000
_1
N 37 37 37 37 37 37 37
** ** ** **
Pearson Correlation .804 1 .736 .484 .152 .210 .849
Item
Sig. (2-tailed) .000 .000 .002 .371 .213 .000
_2
N 37 37 37 37 37 37 37
** ** ** **
Pearson Correlation .684 .736 1 .624 .183 .234 .879
item
Sig. (2-tailed) .000 .000 .000 .278 .164 .000
_3
N 37 37 37 37 37 37 37
* ** ** **
Pearson Correlation .331 .484 .624 1 -.131 .209 .651
item
Sig. (2-tailed) .045 .002 .000 .441 .214 .000
_4
N 37 37 37 37 37 37 37
* *
Pearson Correlation .155 .152 .183 -.131 1 .330 .359
item
Sig. (2-tailed) .359 .371 .278 .441 .046 .029
_5
N 37 37 37 37 37 37 37
* **
Pearson Correlation .259 .210 .234 .209 .330 1 .497
item
Sig. (2-tailed) .122 .213 .164 .214 .046 .002
_6
N 37 37 37 37 37 37 37
** ** ** ** * **
Pearson Correlation .816 .849 .879 .651 .359 .497 1
skor Sig. (2-tailed) .000 .000 .000 .000 .029 .002
N 37 37 37 37 37 37 37
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
121
Correlations
N 37 37 37 37 37 37 37
** ** ** ** **
Pearson Correlation .452 1 .668 .623 .318 .581 .796
Item_2 Sig. (2-tailed) .005 .000 .000 .055 .000 .000
N 37 37 37 37 37 37 37
* ** * ** **
Pearson Correlation .364 .668 1 .408 .185 .448 .682
item_3 Sig. (2-tailed) .027 .000 .012 .273 .005 .000
N 37 37 37 37 37 37 37
* ** * ** ** **
Pearson Correlation .408 .623 .408 1 .575 .632 .789
item_4 Sig. (2-tailed) .012 .000 .012 .000 .000 .000
N 37 37 37 37 37 37 37
** ** ** **
Pearson Correlation .597 .318 .185 .575 1 .645 .714
item_5 Sig. (2-tailed) .000 .055 .273 .000 .000 .000
N 37 37 37 37 37 37 37
** ** ** ** ** **
Pearson Correlation .712 .581 .448 .632 .645 1 .866
item_6 Sig. (2-tailed) .000 .000 .005 .000 .000 .000
N 37 37 37 37 37 37 37
** ** ** ** ** **
Pearson Correlation .760 .796 .682 .789 .714 .866 1
N 37 37 37 37 37 37 37
122
Correlations
N 37 37 37 37 37 37
123
Correlations
Item_ Item_ item_ item_ item_ Item_ item_ item item item item_ item_ item item_ item item_ Skor
1 2 3 4 5 7 6 _8 _9 _10 11 12 _13 14 _15 16
* * * *
** ** * .581 .595 .671 ** ** * ** .531 * **
Pearson Correlation 1 .759 .312 .558 .187 .378 .249 * * * .628 .499 .327 .477 * .384 .796
Item_1
Sig. (2-tailed) .000 .060 .000 .267 .021 .138 .000 .000 .000 .000 .002 .048 .003 .001 .019 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* *
** * ** * * * .595 ** ** * ** .651 **
Pearson Correlation .759 1 .386 .577 .256 .335 .193 .397 .397 * .447 .504 .416 .438 * .269 .745
Item_2
Sig. (2-tailed) .000 .018 .000 .126 .043 .252 .015 .015 .000 .006 .001 .010 .007 .000 .107 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* * ** ** * * * **
Pearson Correlation .312 .386 1 .350 .611 .565 .284 .173 .393 .226 .228 .384 .264 .377 .304 .156 .593
item_3 Sig. (2-tailed) .060 .018 .034 .000 .000 .089 .305 .016 .179 .176 .019 .114 .021 .067 .358 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
*
** ** * * ** ** .677 **
Pearson Correlation .558 .577 .350 1 .374 .501 .307 .301 .125 .178 .252 .716 .320 .296 * .225 .659
item_4
Sig. (2-tailed) .000 .000 .034 .023 .002 .065 .071 .461 .291 .132 .000 .053 .075 .000 .180 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
** * * * * ** **
Pearson Correlation .187 .256 .611 .374 1 .236 .411 .202 .330 .242 .077 .418 .085 .238 .263 .515 .530
item_5 Sig. (2-tailed) .267 .126 .000 .023 .160 .011 .231 .046 .149 .650 .010 .616 .156 .115 .001 .001
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
*
* * ** ** ** .430 * * * * **
Pearson Correlation .378 .335 .565 .501 .236 1 .429 * .312 .222 .347 .388 .329 .169 .402 .100 .610
Item_7
Sig. (2-tailed) .021 .043 .000 .002 .160 .008 .008 .060 .187 .035 .018 .047 .318 .014 .554 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
*
* ** .600 * * - ** **
Pearson Correlation .249 .193 .284 .307 .411 .429 1 * .381 .348 .324 .164 .107 .209 .529 .540
.056
item_6
Sig. (2-tailed) .138 .252 .089 .065 .011 .008 .000 .020 .035 .050 .333 .743 .527 .215 .001 .001
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* *
** * ** ** .710 .641 ** * ** **
Pearson Correlation .581 .397 .173 .301 .202 .430 .600 1 * * .566 .259 .121 .288 .326 .667 .715
item_8
Sig. (2-tailed) .000 .015 .305 .071 .231 .008 .000 .000 .000 .000 .122 .474 .084 .049 .000 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
124
* *
** * * * * .710 .821 ** ** **
Pearson Correlation .595 .397 .393 .125 .330 .312 .381 * 1 * .614 .161 .050 .308 .082 .528 .669
item_9
Sig. (2-tailed) .000 .015 .016 .461 .046 .060 .020 .000 .000 .000 .340 .767 .064 .629 .001 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* *
** ** * .641 .821 ** ** ** **
Pearson Correlation .671 .595 .226 .178 .242 .222 .348 * * 1 .601 .268 .180 .459 .181 .452 .691
item_10
Sig. (2-tailed) .000 .000 .179 .291 .149 .187 .035 .000 .000 .000 .108 .286 .004 .283 .005 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* * * *
** ** * .566 .614 .601 * * .448 **
Pearson Correlation .628 .447 .228 .252 .077 .347 .324 * * * 1 .305 .380 .351 * .242 .668
item_11
Sig. (2-tailed) .000 .006 .176 .132 .650 .035 .050 .000 .000 .000 .066 .020 .033 .005 .149 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* *
** ** * ** * * .493 ** .743 **
Pearson Correlation .499 .504 .384 .716 .418 .388 .164 .259 .161 .268 .305 1 * .668 * .243 .699
item_12
Sig. (2-tailed) .002 .001 .019 .000 .010 .018 .333 .122 .340 .108 .066 .002 .000 .000 .148 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
*
* * * * ** ** .562 **
Pearson Correlation .327 .416 .264 .320 .085 .329 -.056 .121 .050 .180 .380 .493 1 .541 * -.206 .478
item_13
Sig. (2-tailed) .048 .010 .114 .053 .616 .047 .743 .474 .767 .286 .020 .002 .001 .000 .222 .003
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* * *
** ** * .459 * ** .541 .429 **
Pearson Correlation .477 .438 .377 .296 .238 .169 .107 .288 .308 * .351 .668 * 1 * .178 .616
item_14
Sig. (2-tailed) .003 .007 .021 .075 .156 .318 .527 .084 .064 .004 .033 .000 .001 .008 .291 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
*
** ** ** * * ** ** .562 ** **
Pearson Correlation .531 .651 .304 .677 .263 .402 .209 .326 .082 .181 .448 .743 * .429 1 .112 .675
item_15
Sig. (2-tailed) .001 .000 .067 .000 .115 .014 .215 .049 .629 .283 .005 .000 .000 .008 .509 .000
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* * *
* ** ** .667 .528 .452 - **
Pearson Correlation .384 .269 .156 .225 .515 .100 .529 * * * .242 .243 .178 .112 1 .523
.206
item_16
Sig. (2-tailed) .019 .107 .358 .180 .001 .554 .001 .000 .001 .005 .149 .148 .222 .291 .509 .001
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
* * * * *
** ** ** ** ** ** ** .715 .669 .691 ** ** .478 ** .675 **
Pearson Correlation .796 .745 .593 .659 .530 .610 .540 * * * .668 .699 * .616 * .523 1
Skor
Sig. (2-tailed) .000 .000 .000 .000 .001 .000 .001 .000 .000 .000 .000 .000 .003 .000 .000 .001
N 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
125
Reliability Statistics
Cronbach's N of Items
Alpha
.777 6
Item-Total Statistics
Reliability Statistics
Cronbach's N of Items
Alpha
.858 6
Item-Total Statistics
126
Reliability Statistics
Cronbach's N of Items
Alpha
.884 5
Item-Total Statistics
Reliability Statistics
Cronbach's N of Items
Alpha
.901 16
Item-Total Statistics
Scale Mean if Scale Variance Corrected Item- Cronbach's
Item Deleted if Item Deleted Total Alpha if Item
Correlation Deleted
Item_1 59.46 46.311 .754 .889
Item_2 59.65 46.956 .694 .891
item_3 59.68 48.503 .520 .897
item_4 59.70 48.270 .600 .894
item_5 59.70 49.604 .456 .899
item_6 59.62 49.075 .460 .899
Item_7 59.73 48.369 .540 .896
item_8 59.32 46.725 .655 .892
item_9 59.49 47.535 .604 .894
item_10 59.65 48.623 .643 .893
item_11 59.51 48.312 .612 .894
item_12 59.59 48.137 .649 .893
item_13 59.89 49.321 .383 .903
item_14 59.57 48.808 .553 .896
item_15 59.73 48.314 .621 .894
item_16 59.62 49.742 .451 .899
127
LAMPIRAN 5
128
Lampiran 5 : Uji Asumsi Klasik
Unstandardized
Residual
N 15
a,b
Normal Parameters Mean .0000000
Std. Deviation 2.86579570
Most Extreme Differences Absolute .180
Positive .116
Negative -.180
Test Statistic .180
c,d
Asymp. Sig. (2-tailed) .200
Collinearity Statistics
1 Pemanfaatan teknologi
.099 10.129
Informasi
penerapan sisteminformasi
.054 18.507
akutansi
129
Hasil Uji Heterokedasitas
a
Coefficients
Standardized
Unstandardized Coefficients Coefficients
Pemanfaatan teknologi
.000 .700 .000 .000 1.000
Informasi
penerapan
.000 1.020 .000 .000 1.000
sisteminformasi akutansi
130
LAMPIRAN 6
UJI REGRESI LINIER
BERGANDA
131
Lampiran 6 : Uji Regresi Linier Berganda
Hasil Uji F
a
ANOVA
Total 1132.400 14
132
Hasil Uji Regresi Linier Berganda
a
Coefficients
Standardized
Unstandardized Coefficients Coefficients
Pemanfaatan teknologi
.527 .700 .625 3.611 .004
Informasi
penerapan
.358 1.020 -1.229 -5.253 .000
sisteminformasi akutansi
133
LAMPIRAN 7
SURAT IZIN PENELITIAN
134
Lampiran 7 : Surat Izin Penelitian
135
LAMPIRAN 8
BERITA ACARA
136
Lampiran 8 : Berita Acara
137
138
139
LAMPIRAN 9
DOKUMENTASI
140
Lampiran 9 : Dokumentasi
141