KUESIONER PENELITIAN
Jawaban
No Pernyataan
SS S N TS STS
Lingkungan Pengendalian
1 Perusahaan sudah membuat kebijakan yang
dapat menjamin keamanan data perusahaan.
2 Prosedur-prosedur yang dijalankan dapat
terjamin keamanannya
Pemantauan Kepatuhan
3 Pihak manajemen senantiasa memantau kegiatan
yang dilakukan auditornya.
4 Pihak manajemen senantiasa mencatat dan
mendokumentasi segala hasil kerja auditor.
Kegiatan Pengendalian
5 Pemberian sanksi dan hukuman bagi setiap
orang yang melanggar kebijakan yang telah di
tentukan.
6 Inspeksi berkala selalu dilakukan untuk
memastikan segala prosedur berjalan dengan
baik.
Informasi dan Komunikasi
7 Segala informasi yang ada dan beredar dapat
dijamin kerahasiaannya.
8 Komunikasi antar unit dalam perusahaan sudah
berjalan dengan baik.
C. Transparansi (X3)
Jawaban
No Pernyataan
SS S N TS STS
Kesediaan dan Aksesibilitas Dokumen
Perusahaan dapat menyediakan segala dokumen
1
yang dibutuhkan
Setiap auditor dapat dengan mudah mengakses
2
dokumen yang disediakan
Kejelasan dan Kelengkapan Informasi
Infromasi yang disampaikan perusahaan sudah
3 cukup jelas dan akurat
Infromasi yang disedaikan perusahaan cukup
4
lengkap dan dapat dipercaya
Keterbukaan Proses
Setiap auditor memiliki hak dan tanggung jawab
5 yang sama dalam mendapatkan informasi pada
perusahaan
Perusahaan dapat menjamin dan memantau data
6
serta infromasi yang beredar dalam perusahaan
D. Akuntabilitas (X4)
Jawaban
No Pernyataan
SS S N TS STS
Peran yang Jelas
Pihak manejemen dapat mengatur peran setiap
1
auditr sesuai dengan kemampuan auditor
Pihak manajemen menyatakan dengan jelas
2 tujuan, kewenangan, dan tanggung jawab dalam
audit internal.
Pelaporan Kredibel
Pihak manajemen meiliki program pengendalian
3 untuk mengevaluasi kredibilitas hasil
pemeriksaan audit internal
Setiap auditor dapat bersikap profesional dan
4
mempertanggung jawabkan hasil kerjanya
Transparansi (X3)
No. Resp Skor
1 2 3 4 5 6
1 3 4 3 3 5 5 23
2 5 5 4 5 5 5 29
3 4 4 5 4 5 5 27
4 4 5 5 3 4 5 26
5 5 4 4 3 4 5 25
6 5 5 5 5 4 5 29
7 2 2 4 5 4 4 21
8 4 5 5 5 5 4 28
9 5 4 4 4 3 5 25
10 5 5 5 5 3 5 28
11 4 3 4 3 2 4 20
12 4 5 4 5 5 5 28
13 4 4 5 5 5 4 27
14 5 5 5 4 2 4 25
15 3 5 5 1 2 4 20
16 5 5 5 5 5 5 30
17 3 4 5 4 4 4 24
18 4 5 5 4 5 5 28
19 4 3 4 4 4 5 24
20 5 3 5 5 5 4 27
21 4 5 4 5 5 5 28
22 2 3 5 4 4 5 23
23 5 4 4 4 5 5 27
24 4 4 4 4 3 4 23
25 2 5 5 5 5 5 27
26 5 5 5 2 4 5 26
27 3 4 5 4 3 5 24
28 2 4 4 4 4 5 23
29 5 5 4 5 5 5 29
30 5 5 5 5 5 5 30
31 5 4 5 3 4 5 26
32 5 5 5 5 5 5 30
33 2 4 4 1 4 4 19
34 2 4 2 3 3 2 16
35 3 3 3 3 1 5 18
VARIABEL AKUNTABILITAS (X4)
Akuntabilitas (X4)
No. Resp Skor
1 2 3 4
1 5 4 4 5 18
2 4 4 4 5 17
3 4 4 4 4 16
4 4 5 5 4 18
5 4 4 4 3 15
6 5 4 5 5 19
7 4 5 4 4 17
8 5 4 5 4 18
9 3 3 3 3 12
10 5 5 5 4 19
11 4 5 5 4 18
12 5 4 5 5 19
13 4 4 4 5 17
14 4 4 5 5 18
15 3 3 4 4 14
16 4 4 5 4 17
17 4 2 4 4 14
18 4 4 3 4 15
19 4 3 3 4 14
20 5 4 4 4 17
21 4 5 4 5 18
22 3 4 3 4 14
23 4 5 4 4 17
24 4 2 3 3 12
25 5 3 4 5 17
26 4 4 4 4 16
27 4 3 4 4 15
28 3 3 4 4 14
29 4 5 5 5 19
30 5 5 5 5 20
31 5 4 5 5 19
32 5 5 5 5 20
33 5 5 5 4 19
34 4 3 1 4 12
35 3 3 4 3 13
VARIABEL GOOD CORPORATE GOVERNANCE (Y)
Item Statistics
Mean Std. Deviation N
Item X1.1 4.31 .583 35
Item X1.2 4.20 .677 35
Item X1.3 4.26 .657 35
Item X1.4 4.06 .906 35
Item X1.5 4.29 .572 35
Item X1.6 4.23 .646 35
Item X1.7 4.34 .591 35
Item X1.8 4.29 .710 35
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Item X1.1 29.66 8.644 .597 .720
Item X1.2 29.77 8.887 .417 .748
Item X1.3 29.71 8.798 .461 .740
Item X1.4 29.91 7.963 .439 .752
Item X1.5 29.69 9.045 .481 .738
Item X1.6 29.74 8.844 .460 .740
Item X1.7 29.63 8.946 .490 .736
Item X1.8 29.69 8.692 .438 .745
Scale Statistics
Mean Variance Std. Deviation N of Items
33.97 11.029 3.321 8
Audit Internal (X2)
Reliability Statistics
Cronbach's Alpha N of Items
.835 8
Item Statistics
Mean Std. Deviation N
Item X2.1 3.97 .822 35
Item X2.2 4.03 .514 35
Item X2.3 4.26 .657 35
Item X2.4 3.83 .891 35
Item X2.5 4.00 .874 35
Item X2.6 3.97 .785 35
Item X2.7 3.97 1.014 35
Item X2.8 3.91 .853 35
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Item X2.1 27.97 14.852 .659 .803
Item X2.2 27.91 17.257 .511 .826
Item X2.3 27.69 16.339 .552 .819
Item X2.4 28.11 14.810 .598 .811
Item X2.5 27.94 15.232 .543 .819
Item X2.6 27.97 14.793 .711 .797
Item X2.7 27.97 15.323 .422 .841
Item X2.8 28.03 14.911 .617 .809
Scale Statistics
Mean Variance Std. Deviation N of Items
31.94 19.703 4.439 8
Transparansi (X3)
Reliability Statistics
Cronbach's Alpha N of Items
.704 6
Item Statistics
Mean Std. Deviation N
Item X3.1 3.91 1.121 35
Item X3.2 4.26 .817 35
Item X3.3 4.43 .739 35
Item X3.4 3.97 1.124 35
Item X3.5 4.03 1.098 35
Item X3.6 4.63 .646 35
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Item X3.1 21.31 8.634 .464 .657
Item X3.2 20.97 10.087 .422 .669
Item X3.3 20.80 10.341 .433 .669
Item X3.4 21.26 8.726 .445 .664
Item X3.5 21.20 8.694 .471 .653
Item X3.6 20.60 10.659 .444 .671
Scale Statistics
Mean Variance Std. Deviation N of Items
25.23 12.946 3.598 6
Akuntabilitas (X4)
Reliability Statistics
Cronbach's Alpha N of Items
.759 4
Item Statistics
Mean Std. Deviation N
Item X4.1 4.17 .664 35
Item X4.2 3.94 .873 35
Item X4.3 4.14 .879 35
Item X4.4 4.23 .646 35
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Item X4.1 12.31 3.692 .556 .707
Item X4.2 12.54 3.079 .559 .706
Item X4.3 12.34 2.938 .611 .674
Item X4.4 12.26 3.785 .537 .717
Scale Statistics
Mean Variance Std. Deviation N of Items
16.49 5.551 2.356 4
Good Corporate Governance (Y)
Reliability Statistics
Cronbach's Alpha N of Items
.825 8
Item Statistics
Mean Std. Deviation N
Item Y.1 4.09 .445 35
Item Y.2 4.11 .530 35
Item Y.3 3.89 .583 35
Item Y.4 4.11 .583 35
Item Y.5 4.03 .568 35
Item Y.6 4.11 .530 35
Item Y.7 4.17 .514 35
Item Y.8 3.89 .718 35
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha
Deleted Item Deleted Total Correlation if Item Deleted
Item Y.1 28.31 7.516 .580 .803
Item Y.2 28.29 7.269 .553 .804
Item Y.3 28.51 7.139 .530 .807
Item Y.4 28.29 6.975 .590 .798
Item Y.5 28.37 7.005 .599 .797
Item Y.6 28.29 7.328 .530 .807
Item Y.7 28.23 7.358 .541 .806
Item Y.8 28.51 6.728 .506 .815
Scale Statistics
Mean Variance Std. Deviation N of Items
32.40 9.129 3.021 8
Korelasi
Correlations
Pengendalian Audit Transparansi Akuntabilitas Good Corporate
Internal Internal Governance
Pearson
1 -.014 .057 .186 .409*
Pengendalian Correlation
Internal Sig. (2-tailed) .936 .743 .285 .015
N 35 35 35 35 35
Pearson
-.014 1 .005 .070 .355*
Correlation
Audit Internal
Sig. (2-tailed) .936 .979 .689 .036
N 35 35 35 35 35
Pearson
.057 .005 1 .566** .561**
Correlation
Transparansi
Sig. (2-tailed) .743 .979 .000 .000
N 35 35 35 35 35
Pearson
.186 .070 .566** 1 .596**
Correlation
Akuntabilitas
Sig. (2-tailed) .285 .689 .000 .000
N 35 35 35 35 35
Pearson
.409* .355* .561** .596** 1
Good Corporate Correlation
Governance Sig. (2-tailed) .015 .036 .000 .000
N 35 35 35 35 35
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Statistik Deskriptif
Statistics
Pengendalian Audit Internal Transparansi Akuntabilitas Good Corporate
Internal Governance
Valid 35 35 35 35 35
N
Missing 0 0 0 0 0
Mean 33.97 31.94 25.26 16.49 32.40
Median 34.00 32.00 26.00 17.00 32.00
Mode 34 32 27a 17 32
Std. Deviation 3.321 4.439 3.584 2.356 3.021
Minimum 25 21 16 12 27
Maximum 40 40 30 20 40
a. Multiple modes exist. The smallest value is shown
Regressi
Model Summary
Model R R Square Adjusted R Std. Error of the
Square Estimate
1 .802a .643 .595 1.922
a. Predictors: (Constant), Akuntabilitas, Audit Internal, Pengendalian
Internal, Transparansi
ANOVAa
Model Sum of Squares df Mean Square F Sig.
Regression 199.575 4 49.894 13.506 .000b
1 Residual 110.825 30 3.694
Total 310.400 34
a. Dependent Variable: Good Corporate Governance
b. Predictors: (Constant), Akuntabilitas, Audit Internal, Pengendalian Internal, Transparansi
Coefficientsa
Model Unstandardized Coefficients Standardized t Sig.
Coefficients
B Std. Error Beta
(Constant) .466 4.689 .099 .921
Pengendalian Internal .306 .101 .336 3.022 .005
1 Audit Internal .229 .075 .337 3.075 .004
Transparansi .312 .112 .370 2.785 .009
Akuntabilitas .385 .173 .300 2.219 .034
a. Dependent Variable: Good Corporate Governance
Model Summaryb
Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate
1 .802a .643 .595 1.922 2.121
a. Predictors: (Constant), Akuntabilitas, Audit Internal, Pengendalian Internal, Transparansi
b. Dependent Variable: Good Corporate Governance
Uji Heterokedasitas
Uji Multikolinearitas
Coefficientsa
Model Collinearity Statistics
Tolerance VIF
Pengendalian Internal .961 1.040
Audit Internal .992 1.008
1
Transparansi .675 1.481
Akuntabilitas .651 1.537
a. Dependent Variable: Good Corporate Governance
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Pengendalian Audit Transparansi Akuntabilitas Good Corporate
Internal Internal Governance
N 35 35 35 35 35
Mean 33.97 31.94 25.26 16.49 32.40
Normal
Std.
Parametersa,b 3.321 4.439 3.584 2.356 3.021
Deviation
Absolute .134 .162 .144 .186 .153
Most Extreme
Positive .097 .095 .093 .111 .153
Differences
Negative -.134 -.162 -.144 -.186 -.073
Kolmogorov-Smirnov Z .790 .960 .851 1.103 .903
Asymp. Sig. (2-tailed) .561 .315 .464 .176 .388
a. Test distribution is Normal.
b. Calculated from data.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN AUDIT
INTERNAL TERHADAP GOOD CORPORATE GORVENRANCE
ORIGINALITY REPORT
14 %
SIMILARIT Y INDEX
14%
INT ERNET SOURCES
8%
PUBLICAT IONS
20%
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