e. Variabel Fraud Risk Assessment
Correlations
X5.1 X5.2
X5.3 X5.4
X5.5 X5.6
FRAUD RISK ASSESSMENT
X5.1 Pearson
Correlation 1
,221 ,134
,122 ,473
,056 ,457
Sig. 2-tailed ,349
,573 ,609
,035 ,816
,043 N
20 20
20 20
20 20
20 X5.2
Pearson Correlation
,221 1
,585 ,144
,327 ,498
,684 Sig. 2-tailed
,349 ,007
,545 ,160
,026 ,001
N 20
20 20
20 20
20 20
X5.3 Pearson
Correlation ,134
,585 1
,444 ,366
,387 ,750
Sig. 2-tailed ,573
,007 ,050
,113 ,092
,000 N
20 20
20 20
20 20
20 X5.4
Pearson Correlation
,122 ,144
,444 1
,460 ,518
,692 Sig. 2-tailed
,609 ,545
,050 ,042
,019 ,001
N 20
20 20
20 20
20 20
X5.5 Pearson
Correlation ,473
,327 ,366
,460 1
,427 ,728
Sig. 2-tailed ,035
,160 ,113
,042 ,060
,000 N
20 20
20 20
20 20
20 X5.6
Pearson Correlation
,056 ,498
,387 ,518
,427 1
,720 Sig. 2-tailed
,816 ,026
,092 ,019
,060 ,000
N 20
20 20
20 20
20 20
FRAUD RISK
ASSES SMENT
Pearson Correlation
,457 ,684
,750 ,692
,728 ,720
1 Sig. 2-tailed
,043 ,001
,000 ,001
,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.
Universitas Sumatera Utara
f. Variabel Kualitas Audit
Correlations
Y1 Y2
Y3 Y4
Y5 Y6
KUALITAS AUDIT
Y1 Pearson
Correlation 1
,424 ,409
,748 ,511
,441 ,795
Sig. 2-tailed ,062
,074 ,000
,021 ,052
,000 N
20 20
20 20
20 20
20 Y2
Pearson Correlation
,424 1
,409 ,511
,273 ,441
,714 Sig. 2-tailed
,062 ,074
,021 ,244
,052 ,000
N 20
20 20
20 20
20 20
Y3 Pearson
Correlation ,409
,409 1
,546 ,867
,397 ,765
Sig. 2-tailed ,074
,074 ,013
,000 ,083
,000 N
20 20
20 20
20 20
20 Y4
Pearson Correlation
,748 ,511
,546 1
,608 ,404
,829 Sig. 2-tailed
,000 ,021
,013 ,004
,077 ,000
N 20
20 20
20 20
20 20
Y5 Pearson
Correlation ,511
,273 ,867
,608 1
,404 ,762
Sig. 2-tailed ,021
,244 ,000
,004 ,077
,000 N
20 20
20 20
20 20
20 Y6
Pearson Correlation
,441 ,441
,397 ,404
,404 1
,678 Sig. 2-tailed
,052 ,052
,083 ,077
,077 ,001
N 20
20 20
20 20
20 20
KUALI TAS
AUDIT Pearson
Correlation ,795
,714 ,765
,829 ,762
,678 1
Sig. 2-tailed ,000
,000 ,000
,000 ,000
,001 N
20 20
20 20
20 20
20 . Correlation is significant at the 0.01 level 2-tailed.
. Correlation is significant at the 0.05 level 2-tailed.
Universitas Sumatera Utara
2 OUTPUT SPSS UJI RELIABILITAS
a. Variabel Kompetensi