74
LAMPIRAN 3 : Uji Validitas dan Reliabilitas
1. Sistem Pengendalian Intern Pemerintah
Correlations
Q1 Q2
Q3 Q4
Q5 Q6
Q7 Q8
Q9 X1
Q1 Pearson Correlation
1 ,703 ,741
,554 ,573
,545 ,618
,602 ,362
,760 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
,000 ,020
,000 N
41 41
41 41
41 41
41 41
41 41
Q2 Pearson Correlation
,703 1
,887 ,784
,821 ,784
,746 ,776
,569 ,949
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 41
41 Q3
Pearson Correlation ,741
,887 1
,629 ,738
,690 ,645
,650 ,545
,877 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
,000 ,000
,000 N
41 41
41 41
41 41
41 41
41 41
Q4 Pearson Correlation
,554 ,784
,629 1
,957 ,623
,510 ,713
,334 ,805
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,001 ,000
,033 ,000
N 41
41 41
41 41
41 41
41 41
41 Q5
Pearson Correlation ,573
,821 ,738
,957 1
,650 ,534
,731 ,448
,856 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
,000 ,003
,000 N
41 41
41 41
41 41
41 41
41 41
Q6 Pearson Correlation
,545 ,784
,690 ,623
,650 1
,886 ,599
,382 ,832
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,000 ,000
,014 ,000
N 41
41 41
41 41
41 41
41 41
41 Q7
Pearson Correlation ,618
,746 ,645
,510 ,534
,886 1
,605 ,457
,816 Sig. 2-tailed
,000 ,000
,000 ,001
,000 ,000
,000 ,003
,000 N
41 41
41 41
41 41
41 41
41 41
Q8 Pearson Correlation
,602 ,776
,650 ,713
,731 ,599
,605 1
,596 ,847
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,000 ,000
,000 ,000
N 41
41 41
41 41
41 41
41 41
41 Q9
Pearson Correlation ,362
,569 ,545
,334 ,448
,382 ,457
,596 1
,664 Sig. 2-tailed
,020 ,000
,000 ,033
,003 ,014
,003 ,000
,000 N
41 41
41 41
41 41
41 41
41 41
X1 Pearson Correlation
,760 ,949
,877 ,805
,856 ,832
,816 ,847
,664 1
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,000 ,000
,000 ,000
N 41
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.
Universitas Sumatera Utara
75
Reliability Statistics
Cronbachs Alpha
N of Items ,786
10
2. Kompetensi Sumber Daya Manusia
Correlations
Q1 Q2
Q3 Q4
Q5 Q6
Q7 Q8
X2 Q1
Pearson Correlation 1
,771 ,591
,219 ,078
,446 ,485
,359 ,687
Sig. 2-tailed ,000
,000 ,170
,627 ,003
,001 ,021
,000 N
41 41
41 41
41 41
41 41
41 Q2
Pearson Correlation ,771
1 ,866
,404 ,465
,563 ,315
,576 ,874
Sig. 2-tailed ,000
,000 ,009
,002 ,000
,045 ,000
,000 N
41 41
41 41
41 41
41 41
41 Q3
Pearson Correlation ,591
,866 1
,357 ,418
,589 ,370
,473 ,825
Sig. 2-tailed ,000
,000 ,022
,007 ,000
,017 ,002
,000 N
41 41
41 41
41 41
41 41
41 Q4
Pearson Correlation ,219
,404 ,357
1 ,575
,354 ,012
,677 ,658
Sig. 2-tailed ,170
,009 ,022
,000 ,023
,940 ,000
,000 N
41 41
41 41
41 41
41 41
41 Q5
Pearson Correlation ,078
,465 ,418
,575 1
,436 ,067
,623 ,635
Sig. 2-tailed ,627
,002 ,007
,000 ,004
,678 ,000
,000 N
41 41
41 41
41 41
41 41
41 Q6
Pearson Correlation ,446
,563 ,589
,354 ,436
1 ,753
,429 ,782
Sig. 2-tailed ,003
,000 ,000
,023 ,004
,000 ,005
,000 N
41 41
41 41
41 41
41 41
41 Q7
Pearson Correlation ,485
,315 ,370
,012 ,067
,753 1
,009 ,496
Sig. 2-tailed ,001
,045 ,017
,940 ,678
,000 ,954
,001 N
41 41
41 41
41 41
41 41
41 Q8
Pearson Correlation ,359
,576 ,473
,677 ,623
,429 ,009
1 ,741
Sig. 2-tailed ,021
,000 ,002
,000 ,000
,005 ,954
,000 N
41 41
41 41
41 41
41 41
41 X2
Pearson Correlation ,687
,874 ,825
,658 ,635
,782 ,496
,741 1
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,000 ,001
,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.
Universitas Sumatera Utara
76
Reliability Statistics
Cronbachs Alpha
N of Items ,774
9
3. Penerapan Sistem Akuntansi Keuangan Daerah