2. Data Moralitas Individu
Tabel 18. Data Moralitas Individu
No. Pernyataan
Skor Total 1
2 3
4 5
6 1
4 4
3 4
4 4
23
2
2 4
4 4
3 3
20
3
3 4
3 3
2 3
18
4
3 4
4 4
3 3
21
5
3 3
4 3
3 3
19
6
4 4
4 3
4 3
22
7
3 3
3 4
3 2
18
8
4 4
4 4
4 4
24
9
4 3
4 4
2 4
21
10
4 4
3 3
4 4
22
11
2 3
2 2
2 2
13
12
2 2
3 3
2 3
15
13
3 4
1 2
3 3
16
14
1 3
2 3
1 3
13
15
2 3
2 3
2 2
14
16
2 3
2 4
1 2
14
17
3 3
3 3
2 2
16
18
2 3
2 3
2 2
14
19
2 2
2 3
4 1
14
20
3 3
3 2
2 2
15
Lampiran 4. Uji Validitas dan Uji Reliabilitas 1.
Uji Validitas
a. Hasil Uji Validitas Kecurangan Akuntansi
Correlations
KA1 KA2
KA3 KA4
KECURANGAN AKUNTANSI
KA1 Pearson Correlation
1 ,522
,418 ,420
,800 Sig. 2-tailed
,018 ,067
,066 ,000
N 20
20 20
20 20
KA2 Pearson Correlation
,522 1
,457 ,355
,779 Sig. 2-tailed
,018 ,043
,124 ,000
N 20
20 20
20 20
KA3 Pearson Correlation
,418 ,457
1 ,238
,739 Sig. 2-tailed
,067 ,043
,312 ,000
N 20
20 20
20 20
KA4 Pearson Correlation
,420 ,355
,238 1
,649 Sig. 2-tailed
,066 ,124
,312 ,002
N 20
20 20
20 20
KECURANGAN AKUNTANSI
Pearson Correlation ,800
,779 ,739
,649 1
Sig. 2-tailed ,000
,000 ,000
,002 N
20 20
20 20
20 . Correlation is significant at the 0.05 level 2-tailed.
. Correlation is significant at the 0.01 level 2-tailed
b. Hasil Uji Validitas Pengendalian Internal
Gambar 4. Uji Face Validity
114 c. Hasil Uji Validitas Moralitas Individu
Correlations
MI1 MI2
MI3 MI4
MI5 MI6
TOTAL MORALITAS
INDIVIDU MI1
Pearson Correlation 1
,555 ,555
,276 ,615
,623 ,845
Sig. 2-tailed ,011
,011 ,238
,004 ,003
,000 N
20 20
20 20
20 20
20 MI2
Pearson Correlation ,555
1 ,316
,314 ,354
,612 ,690
Sig. 2-tailed ,011
,174 ,178
,125 ,004
,001 N
20 20
20 20
20 20
20 MI3
Pearson Correlation ,555
,316 1
,407 ,476
,509 ,763
Sig. 2-tailed ,011
,174 ,075
,034 ,022
,000 N
20 20
20 20
20 20
20 MI4
Pearson Correlation ,276
,314 ,407
1 ,249
,412 ,565
Sig. 2-tailed ,238
,178 ,075
,291 ,071
,009 N
20 20
20 20
20 20
20 MI5
Pearson Correlation ,615
,354 ,476
,249 1
,311 ,722
Sig. 2-tailed ,004
,125 ,034
,291 ,182
,000 N
20 20
20 20
20 20
20 MI6
Pearson Correlation ,623
,612 ,509
,412 ,311
1 ,780
Sig. 2-tailed ,003
,004 ,022
,071 ,182
,000 N
20 20
20 20
20 20
20
115
TOTAL MORALITAS INDIVIDU
Pearson Correlation ,845
,690 ,763
,565 ,722
,780 1
Sig. 2-tailed ,000
,001 ,000
,009 ,000
,000 N
20 20
20 20
20 20
20 . Correlation is significant at the 0.05 level 2-tailed.
. Correlation is significant at the 0.01 level 2-tailed.
2. Uji Reliabilitas