Menentukan Tabel Distribusi Frekuensi Data Kecurangan Akuntansi Menentukan Tabel Distribusi Frekuensi Data Keefektifan Pengendalian Menentukan Tabel Distribusi Frekuensi Data Ketaatan Aturan

≈ 71 X ≤ 76 c Sedang = Mi - 0,5Si X ≤ Mi + 0,5Si = 68 - 0,55,33 X ≤ 68 + 0,55,33 = 65,335 X ≤ 70,6665 ≈ 65 X ≤ 71 d Rendah = Mi - 1,5Si X ≤ Mi - 0,5Si = 68 - 1,55,333 X ≤ 68 - 0,55,333 = 60,0005 X ≤ 65,335 ≈ 60 X ≤ 65 e Sangat Rendah = Mi - 3Si X ≤ Mi - 1,5Si = 68 - 35,333 X ≤ 68 - 1,55,333 = 52,001 X ≤ 60,6665 ≈ 52 X ≤ 61

d. Menentukan Tabel Distribusi Frekuensi Data Kepuasan Kerja

1 Menentukan Jumlah Kelas Interval K = 1 + 3,3 log 186 = 1 + 3,3 2,269 = 1 + 7,4877 = 8,4877 ≈ 8 2 Menentukan Rentang Data Rentang Data = Nilai maksimum – Nilai minimum = 100 – 62 = 38 3 Menentukan Panjang Kelas Panjang Kelas = � � � � �ℎ � = = 4,75 ≈ 4 4 Menghitung Distribusi Kecenderungan Variabel Mean ideal Mi = X max + X min = 100 + 62 = 81 Standar Deviasi ideal Si = X max – X min = 100 – 62 = 6,333 Penentuan Kategori: a Sangat Tinggi = Mi + 1,5Si X ≤ Mi + 3Si = 81 +1,56,333 X ≤ 81 + 36,333 = 90,4995 X ≤ 99,999 ≈ 90 X ≤ 100 b Tinggi = Mi + 0,5Si X ≤ Mi + 1,5Si = 81 +0,56,333 X ≤ 81 + 1,56,333 = 83,6665 X ≤ 90,4995 ≈ 83 X ≤ 90 c Sedang = Mi - 0,5Si X ≤ Mi + 0,5Si = 81 - 0,56,333 X ≤ 81 + 0,56,333 = 77,8335 X ≤ 83,6665 ≈ 77 X ≤ 83 d Rendah = Mi - 1,5Si X ≤ Mi - 0,5Si = 81 - 1,56,333 X ≤ 81 - 0,56,333 = 71,5005 X ≤ 77,8335 ≈ 71 X ≤ 77 e Sangat Rendah = Mi - 3Si X ≤ Mi - 1,5Si = 81 - 36,333 X ≤ 81 - 1,56,333 = 62,001 X ≤ 71,5005 ≈ 62 X ≤ 71 LAMPIRAN 9 UJI ASUMSI KLASIK LAMPIRAN 9. UJI ASUMSI KLASIK A. Uji Normalitas

B. Uji Linearitas

1. Keefektifan Pengendalian Internal X

1 Kecurangan Akuntansi Y ANOVA Table Sum of Squares df Mean Square F Sig. Kecurangan Akuntansi Keefektifan Pengendalian Internal Between Groups Combined 2780.899 27 102.996 2.447 .000 Linearity 1405.262 1 1405.262 33.384 .000 Deviation from Linearity 1375.637 26 52.909 1.257 .197 Within Groups 6650.827 158 42.094 Total 9431.726 185 Measures of Association R R Squared Eta Eta Squared Kecurangan Akuntansi Keefektifan Pengendalian Internal -.386 .149 .543 .295

2. Ketaatan Aturan Akuntansi X

2 Kecurangan Akuntansi Y ANOVA Table Sum of Squares df Mean Square F Sig. Kecurangan Akuntansi Ketaatan Aturan Akuntansi Between Groups Combined 3342.229 27 123.786 3.212 .000 Linearity 1379.931 1 1379.931 35.804 .000 Deviation from Linearity 1962.298 26 75.473 1.958 .006 Within Groups 6089.497 158 38.541 Total 9431.726 185 Measures of Association R R Squared Eta Eta Squared Kecurangan Akuntansi Ketaatan Aturan Akuntansi -.383 .146 .595 .354

3. Kepuasan Kerja X

3 Kecurangan Akuntansi Y ANOVA Table Sum of Squares df Mean Square F Sig. Kecurangan Akuntansi Kepuasan Kerja Between Groups Combined 2621.828 28 93.637 2.159 .002 Linearity 1548.398 1 1548.398 35.698 .000 Deviation from Linearity 1073.429 27 39.757 .917 .588 Within Groups 6809.898 157 43.375 Total 9431.726 185 Measures of Association R R Squared Eta Eta Squared Kecurangan Akuntansi Kepuasan Kerja -.405 .164 .527 .278