39 d Environmental Auditing Variable
Table 7. Validity Test Results of Environmental Auditing Item Number
Pearson Correlation Interpretation
1 0,841
Valid 2
0,868 Valid
Source: Data processed There are 2 items in the instrument. The result shows that all of the
items are valid.
2. Reliability Test
Reliability tests was done after the valid items obtained. The criterion of a reliable instrument is if the Alpha value of more than or
equal t o 0,600 Alpha ≥ 0,600. The reliability obtained by the Alpha
formula then be consulted to the following scale Sugiyono, 2015: 257: Table 8. Reliability Scale
Scale Category
0,800 – 1,000
Very strong 0,600
– 0,799 Strong
0,400 – 0,599
Moderate 0,200
– 0,399 Low
0,000 – 0,199
Very low Reliability test using SPSS 23.0 and the Cronbach Alpha testing
methods. Here is the reliability test result: a Environmental Awareness Variable
Table 9. Reliability Statistic Environmental Awareness Cronbach’s Alpha
N of items Category
0,620 6
Strong Source: Data processed
Reliability test results of environmental awareness to the six items that have been declared valid are also declared reliable. Based on
40 Table 8, the alpha value of the six items is 0,620. Therefore, it can be
concluded that the reliability of the items categorized in strong. b Environmental Involvement Variable
Table 10. Reliability Statistic Environmental Involvement Cronbach’s Alpha
N of items Category
0,771 8
Strong Source: Data processed
Reliability test results of environmental involvement to the eight items that have been declared valid are also declared reliable. Based
on Table 8, the alpha value of the six items is 0,771. Therefore, it can be concluded that the reliability of the items categorized in
strong. c Environmental Reporting Variable
Table 11. Reliability Statistic Environmental Reporting Cronbach’s Alpha
N of items Category
0,904 4
Very Strong Source: Data processed
Reliability test results of environmental reporting to the four items that have been declared valid are also declared reliable. Based on
Table 8, the alpha value of the six items is 0,904. Therefore, it can be concluded that the reliability of the items categorized in very strong.
d Environmental Auditing Variable Table 12. Reliability Statistic Environmental Auditing
Cronbach’s Alpha N of items
Category 0,630
2 Strong
Source: Data processed
41 Reliability test results of environmental auditing to the two items
that have been declared valid are also declared reliable. Based on Table 8, the alpha value of the six items is 0,630. Therefore, it can be
concluded that the reliability of the items categorized in strong.
H. Data Analysis Techniques