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Variabel Kompetensi Variabel Independensi Variabel Due Professional Care Variabel Akuntabilitas

2 OUTPUT SPSS UJI RELIABILITAS

a. Variabel Kompetensi

Reliability Statistics Cronbachs Alpha N of Items ,737 5 Item Statistics Mean Std. Deviation N X1.1 3,55 1,234 20 X1.2 3,70 ,571 20 X1.3 4,15 ,745 20 X1.4 4,30 ,470 20 X1.5 4,15 ,489 20 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted X1.1 16,30 3,379 ,457 ,804 X1.2 16,15 5,082 ,609 ,667 X1.3 15,70 4,642 ,554 ,670 X1.4 15,55 5,418 ,611 ,683 X1.5 15,70 5,274 ,651 ,669 Universitas Sumatera Utara

b. Variabel Independensi

Reliability Statistics Cronbachs Alpha N of Items ,712 5 Item Statistics Mean Std. Deviation N X2.1 3,60 ,995 20 X2.2 2,15 ,875 20 X2.3 2,20 ,696 20 X2.4 3,25 ,851 20 X2.5 3,15 1,040 20 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted X2.1 10,75 5,987 ,497 ,653 X2.2 12,20 6,379 ,510 ,648 X2.3 12,15 7,082 ,495 ,663 X2.4 11,10 6,621 ,469 ,665 X2.5 11,20 6,168 ,416 ,693 Universitas Sumatera Utara

c. Variabel Due Professional Care

Reliability Statistics Cronbachs Alpha N of Items ,822 6 Item Statistics Mean Std. Deviation N X3.1 4,00 ,725 20 X3.2 4,05 ,605 20 X3.3 4,25 ,444 20 X3.4 4,35 ,489 20 X3.5 4,35 ,587 20 X3.6 4,30 ,470 20 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted X3.1 21,30 3,589 ,689 ,773 X3.2 21,25 4,092 ,635 ,783 X3.3 21,05 4,366 ,780 ,764 X3.4 20,95 4,576 ,571 ,798 X3.5 20,95 4,261 ,580 ,795 X3.6 21,00 5,053 ,349 ,836 Universitas Sumatera Utara

d. Variabel Akuntabilitas

Reliability Statistics Cronbachs Alpha N of Items ,893 6 Item Statistics Mean Std. Deviation N X4.1 4,30 ,657 20 X4.2 4,15 ,745 20 X4.3 4,15 ,745 20 X4.4 3,80 ,951 20 X4.5 4,00 ,725 20 X4.6 4,20 ,523 20 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted X4.1 20,30 9,484 ,682 ,879 X4.2 20,45 8,892 ,726 ,872 X4.3 20,45 8,682 ,783 ,862 X4.4 20,80 7,326 ,862 ,850 X4.5 20,60 9,516 ,588 ,893 X4.6 20,40 10,042 ,711 ,880 Universitas Sumatera Utara

e. Variabel Fraud Risk Assessment

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