Hafizh Tajuddin Nahar

2020165679
MPA SA1 Pertemuan 9
SOAL PRAKTIKA

a. Olahlah data dengan menggunakan metode :

1. Uji Interaksi
2. Uji Nilai Selisih Mutlak
b. Analisislah hasil tersebut diatas

Regression 1

Variables Entered/Removeda
Model Variables Entered Variables Removed Method
b
1 Tindakan Supervisi, Kompleksitas Tugas, Focus Of Control . Enter
a. Dependent Variable: Audit Judgement
b. All requested variables entered.

Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
a
1 ,465 ,216 ,188 3,00323
a. Predictors: (Constant), Tindakan Supervisi, Kompleksitas Tugas, Focus Of Control

ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 208,816 3 69,605 7,717 ,000b
Residual 757,627 84 9,019
Total 966,443 87
a. Dependent Variable: Audit Judgement
b. Predictors: (Constant), Tindakan Supervisi, Kompleksitas Tugas, Focus Of Control

Coefficientsa
Unstandardized Coefficients Standardized Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 8,345 3,078 2,711 ,008
Focus Of Control ,401 ,152 ,324 2,632 ,010
Kompleksitas Tugas ,119 ,122 ,114 ,973 ,333
Tindakan Supervisi ,106 ,101 ,115 1,042 ,300
a. Dependent Variable: Audit Judgement

Regression 2
Variables Entered/Removeda
Variables
Model Variables Entered Removed Method
1 Pengalaman Audit, Kompleksitas Tugas, Tindakan Supervisi, . Enter
Focus Of Controlb
a. Dependent Variable: Audit Judgement
b. All requested variables entered.

Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
1 ,779a ,606 ,587 2,14159
a. Predictors: (Constant), Pengalaman Audit, Kompleksitas Tugas, Tindakan Supervisi, Focus Of
Control

ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 585,770 4 146,442 31,930 ,000b
Residual 380,674 83 4,586
Total 966,443 87
a. Dependent Variable: Audit Judgement
b. Predictors: (Constant), Pengalaman Audit, Kompleksitas Tugas, Tindakan Supervisi, Focus Of
Control

Coefficientsa
Unstandardized Coefficients Standardized Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 3,629 2,256 1,609 ,111
Focus Of Control ,182 ,111 ,147 1,635 ,106
Kompleksitas Tugas ,000 ,088 ,000 -,002 ,999
Tindakan Supervisi -,031 ,074 -,034 -,426 ,671
Pengalaman Audit ,675 ,074 ,718 9,066 ,000
a. Dependent Variable: Audit Judgement

Regression 3
Variables Entered/Removeda
Variables
Model Variables Entered Removed Method
1 Interaksi3, Kompleksitas Tugas, Focus Of Control, Pengalaman . Enter
Audit, Tindakan Supervisi, Interaksi1, Interaksi2b
a. Dependent Variable: Audit Judgement
b. All requested variables entered.

Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
a
1 ,901 ,813 ,796 1,50446
a. Predictors: (Constant), Interaksi3, Kompleksitas Tugas, Focus Of Control, Pengalaman Audit,
Tindakan Supervisi, Interaksi1, Interaksi2

ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 785,370 7 112,196 49,569 ,000b
 Residual 181,073 80 2,263
Total 966,443 87
a. Dependent Variable: Audit Judgement
b. Predictors: (Constant), Interaksi3, Kompleksitas Tugas, Focus Of Control, Pengalaman Audit,
Tindakan Supervisi, Interaksi1, Interaksi2

Coefficientsa
Unstandardized Coefficients Standardized Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 94,163 26,598 3,540 ,001
Focus Of Control -3,702 ,750 -2,993 -4,937 ,000
Kompleksitas Tugas -1,964 1,184 -1,894 -1,659 ,101
Tindakan Supervisi 1,672 ,939 1,812 1,780 ,079
Pengalaman Audit -3,164 1,060 -3,364 -2,985 ,004
Interaksi1 ,174 ,031 6,660 5,598 ,000
Interaksi2 ,071 ,046 2,786 1,545 ,126
Interaksi3 -,072 ,037 -3,308 -1,976 ,052
a. Dependent Variable: Audit Judgement

Analisis
 Nilai R Square = 0,465 sehingga dapat dikatakan bahwa variabel Locus of Control
berpengaruh terhadap Variabel Audit Judgement sebesar 46,5%.
 Setelah adanya variabel moderasi pada persamaan regresi kedua, nilai R Square tersebut
meningkat menjadi 0,779 atau 77,9%.
 Setelah variabel independen dengan variabel moderasi dikalikan (pada
regresi 3), nilai R = 0,901 atau 90,1%
 Dapat disimpulkan bahwa “hipotesis dapat diterima” sehingga keberadaan variabel
tindakan supervisi (variabel moderasi) akan dapat memperkuat atau meningkatkan
pengaruh variabel Locus of Control terhadap variabel audit judgement.