100
3. Uji Validitas dan Reliabilitas
3.1 Uji Validitas dan Realibilitas Peer Review
Correlations
Reliabilitas
Case Processing Summary
N Cases
Valid 71
100.0 Excluded
a
Total 71
100.0 a. Listwise deletion based on all variables in the
procedure.
Correlations
P20 P21
Skor_Total P20
Pearson Correlation 1
.688 .945
Sig. 2-tailed .000
.000 N
71 71
71 P21
Pearson Correlation .688
1 .884
Sig. 2-tailed .000
.000 N
71 71
71 Skor_Total
Pearson Correlation .945
.884 1
Sig. 2-tailed .000
.000 N
71 71
71 . Correlation is significant at the 0.01 level 2-tailed.
Reliability Statistics
Cronbachs Alpha
N of Items .806
2
Universitas Sumatera Utara
101
3.2 Uji Validitas Dan Reliabilitas Audit Tenure
Correlations
Correlations
Pernyataan 1 Pernyataan 2 Pernyataan 3 Pernyataan 4 Skor_Total
Pernyataan 1 Pearson Correlation
1 .182
.332 .365
.574 Sig. 2-tailed
.128 .005
.002 .000
N 71
71 71
71 71
Pernyataan 2 Pearson Correlation
.182 1
.298 .311
.698 Sig. 2-tailed
.128 .012
.008 .000
N 71
71 71
71 71
Pernyataan 3 Pearson Correlation
.332 .298
1 .612
.795 Sig. 2-tailed
.005 .012
.000 .000
N 71
71 71
71 71
Pernyataan 4 Pearson Correlation
.365 .311
.612 1
.774 Sig. 2-tailed
.002 .008
.000 .000
N 71
71 71
71 71
Skor_Total Pearson Correlation
.574 .698
.795 .774
1 Sig. 2-tailed
.000 .000
.000 .000
N 71
71 71
71 71
. Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed.
Reliabilitas
Case Processing Summary
N Cases
Valid 71
100.0 Excluded
a
Total 71
100.0 a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbachs Alpha
N of Items .660
4
Universitas Sumatera Utara
102
3.3 Uji Validitas dan Reliabilitas Ukuran KAP
Correlations
Correlations
P1 P2
P3 P4
P5 Skor
P1 Pearson Correlation
.
a
.
a
.
a
.
a
.
a
.
a
Sig. 2-tailed .
. .
. .
N 71
71 71
71 71
71 P2
Pearson Correlation .
a
1 .564
.181 .281
.753 Sig. 2-tailed
. .000
.131 .018
.000 N
71 71
71 71
71 71
P3 Pearson Correlation
.
a
.564 1
.151 .181
.648 Sig. 2-tailed
. .000
.209 .131
.000 N
71 71
71 71
71 71
P4 Pearson Correlation
.
a
.181 .151
1 .364
.648 Sig. 2-tailed
. .131
.209 .002
.000 N
71 71
71 71
71 71
P5 Pearson Correlation
.
a
.281 .181
.364 1
.672 Sig. 2-tailed
. .018
.131 .002
.000 N
71 71
71 71
71 71
Skor Pearson Correlation
.
a
.753 .648
.648 .672
1 Sig. 2-tailed
. .000
.000 .000
.000 N
71 71
71 71
71 71
a. Cannot be computed because at least one of the variables is constant. . Correlation is significant at the 0.01 level 2-tailed.
. Correlation is significant at the 0.05 level 2-tailed.
Reliability
Case Processing Summary
N Cases
Valid 71
100.0 Excluded
a
Total 71
100.0 a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbachs Alpha
N of Items .607
4
Universitas Sumatera Utara
103
3.4 Uji Validitas Dan Realibilitas Pengalaman Auditor
Kategori