X2.5 0.796
0.632 Valid
X2.6 0.933
0.632 Valid
X3 X3.1
0.804 0.632
Valid Accounting
Practitioners Performance
X3.2 0.783
0.632 Valid
The result of validity testing for the questionnaire of study as shown in the table above that all the variables are valid ,where r
test
r
score.
b. Reliability Test
After doing validity test, next step is reliability test. The researcher used SPSS 17.0 to test reliability test. All variable are
used to test the reliability. Table 4.9 shows the result of the reliability test.
Table 4.10 Cronbach’s Alpha
Variable Cronbach’s Alpha
Reliability
a. Seniority 0.868 Reliable
61
b. Ethical Attitudes 0.816
Reliable c. Accounting Practitioners
Performance 0.886 Reliable
Table 4.11 Reliability test
62
No Variable No. Question
Corrected Item-Total
Correlation Cronbachs
Alpha if Item deleted
Reliability
0.553 0.770 1 Seniority
X
1
1 Sen_1 Reliable
0.916 0.744 Reliable
2 Sen_2 Ethical Attitudes
X
2
1 Eth_Att1 2
0.869 0.748 Reliable
2 Eth_Att2 0.478 0.763 Reliable
3 Eth_Att3 0.799 0.750
Reliable 4 Eth_Att4
Reliable 0.843 0.751
5 Eth_Att5 0.684 0.751 Reliable
63
No Variable No. Question
Corrected Item-Total
Correlation Cronbachs
Alpha if Item deleted
Reliability
6 Eth_Att6 0.784 0.749 Reliable
3 Accounting
ractitioners Y
1
1 Acc_Perf1 0.763 0.750 Reliable
P Performance
2 Acc_Perf2 0.196 0.780 Reliable
Source: Primary data
the table above, the question used are all valid and reliable. The Cr
c. Normality Test
From onbach’s Alpha for most variables are strong and above 0.6.
64
ormality test was conducted in order to determine the N
distribution of data in the variables that will be used in research. In this research, the normality of data is determined by the normal P-
P plot. Normal P- P plot on the picture or the line of normality were used to test data or indicate whether the differences in
respondents in the research data to the data which is very different among the others. Normal data will follow the line of normality. In
the figure, it can be seen that the data follow the line of normality so that data is considered normal. The picture show that the
distribution of variable data points spread around the diagonal line of research and dissemination of data points the direction to follow
the diagonal line. Thus, data on the whole variable can be said to have normal distribution. Acctually, the hypothesis test in
normality test inversely related to t test and f test. In my research, seniority accept H0 and reject H1. But ethical attitudes reject H0
and accept H1.
d. Classic Assumption Test
