78
5. Kualitas Laporan Keuangan Pemerintah Daerah
Correlations
Q1 Q2
Q3 Q4
Q5 Q6
Q7 Y
Q1 Pearson Correlation
1 ,148
,393 ,388
,328 ,485
,429 ,553
Sig. 2-tailed ,354
,011 ,012
,036 ,001
,005 ,000
N 41
41 41
41 41
41 41
41 Q2
Pearson Correlation ,148
1 ,498
,291 ,353
,461 ,379
,625 Sig. 2-tailed
,354 ,001
,064 ,024
,002 ,014
,000 N
41 41
41 41
41 41
41 41
Q3 Pearson Correlation
,393 ,498
1 ,742
,713 ,721
,661 ,876
Sig. 2-tailed ,011
,001 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 Q4
Pearson Correlation ,388
,291 ,742
1 ,701
,764 ,578
,822 Sig. 2-tailed
,012 ,064
,000 ,000
,000 ,000
,000 N
41 41
41 41
41 41
41 41
Q5 Pearson Correlation
,328 ,353
,713 ,701
1 ,662
,722 ,808
Sig. 2-tailed ,036
,024 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 Q6
Pearson Correlation ,485
,461 ,721
,764 ,662
1 ,723
,897 Sig. 2-tailed
,001 ,002
,000 ,000
,000 ,000
,000 N
41 41
41 41
41 41
41 41
Q7 Pearson Correlation
,429 ,379
,661 ,578
,722 ,723
1 ,816
Sig. 2-tailed ,005
,014 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 Y
Pearson Correlation ,553
,625 ,876
,822 ,808
,897 ,816
1 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
,000 N
41 41
41 41
41 41
41 41
. Correlation is significant at the 0.05 level 2-tailed. . Correlation is significant at the 0.01 level 2-tailed.
Reliability Statistics
Cronbachs Alpha
N of Items ,787
8
Universitas Sumatera Utara
79
6. Pengawasan Keuangan Daerah
Correlations
Q1 Q2
Q3 Q4
Q5 Q6
Q7 Q8
Z
Q1 Pearson Correlation
1 ,554 ,650
,687 ,359
,499 ,576
,407 ,806
Sig. 2-tailed ,000
,000 ,000
,021 ,001
,000 ,008
,000 N
41 41
41 41
41 41
41 41
41 Q2
Pearson Correlation ,554
1 ,719 ,461
,500 ,348
,552 ,693
,787 Sig. 2-tailed
,000 ,000
,002 ,001
,026 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 41
Q3 Pearson Correlation
,650 ,719
1 ,701
,495 ,254
,495 ,597
,809 Sig. 2-tailed
,000 ,000
,000 ,001
,108 ,001
,000 ,000
N 41
41 41
41 41
41 41
41 41
Q4 Pearson Correlation
,687 ,461
,701 1
,474 ,624
,572 ,467
,843 Sig. 2-tailed
,000 ,002
,000 ,002
,000 ,000
,002 ,000
N 41
41 41
41 41
41 41
41 41
Q5 Pearson Correlation
,359 ,500
,495 ,474
1 ,290
,405 ,437
,626 Sig. 2-tailed
,021 ,001
,001 ,002
,065 ,009
,004 ,000
N 41
41 41
41 41
41 41
41 41
Q6 Pearson Correlation
,499 ,348
,254 ,624
,290 1
,377 ,132
,601 Sig. 2-tailed
,001 ,026
,108 ,000
,065 ,015
,411 ,000
N 41
41 41
41 41
41 41
41 41
Q7 Pearson Correlation
,576 ,552
,495 ,572
,405 ,377
1 ,658
,788 Sig. 2-tailed
,000 ,000
,001 ,000
,009 ,015
,000 ,000
N 41
41 41
41 41
41 41
41 41
Q8 Pearson Correlation
,407 ,693
,597 ,467
,437 ,132
,658 1
,727 Sig. 2-tailed
,008 ,000
,000 ,002
,004 ,411
,000 ,000
N 41
41 41
41 41
41 41
41 41
Z Pearson Correlation
,806 ,787
,809 ,843
,626 ,601
,788 ,727
1 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 41
. Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed.
Reliability Statistics
Cronbachs Alpha
N of Items ,780
9
Universitas Sumatera Utara
80
Statistik Deskriptif
Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation SPIP
41 27
45 37,85
4,413 KSDM
41 22
40 32,85
3,490 PSAKD
41 24
40 32,59
3,471 KO
41 7
15 11,51
1,748 KLKPD
41 21
34 28,44
3,034 PKD
41 24
39 32,39
3,612 Valid N listwise
41
Uji Asumsi Klasik 1.
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 41
Normal Parameters
a,b
Mean 0E-7
Std. Deviation 2,17507699
Most Extreme Differences Absolute
,119 Positive
,063 Negative
-,119 Kolmogorov-Smirnov Z
,762 Asymp. Sig. 2-tailed
,608 a. Test distribution is Normal.
b. Calculated from data.
2. Uji Multikolinearitas