b. Variabel Independensi
Correlations
X2.1 X2.2
X2.3 X2.4
X2.5 INDEPENDE
NSI X2.1
Pearson Correlation
1 ,435
,350 ,435
,214 ,721
Sig. 2-tailed ,055
,131 ,055
,366 ,000
N 20
20 20
20 20
20 X2.2
Pearson Correlation
,435 1
,726 ,230
,147 ,705
Sig. 2-tailed ,055
,000 ,330
,535 ,001
N 20
20 20
20 20
20 X2.3
Pearson Correlation
,350 ,726
1 ,000
,320 ,656
Sig. 2-tailed ,131
,000 1,000
,169 ,002
N 20
20 20
20 20
20 X2.4
Pearson Correlation
,435 ,230
,000 1
,550 ,671
Sig. 2-tailed ,055
,330 1,000
,012 ,001
N 20
20 20
20 20
20 X2.5
Pearson Correlation
,214 ,147
,320 ,550
1 ,676
Sig. 2-tailed ,366
,535 ,169
,012 ,001
N 20
20 20
20 20
20 INDEPEND
ENSI Pearson
Correlation ,721
,705 ,656
,671 ,676
1 Sig. 2-tailed
,000 ,001
,002 ,001
,001 N
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
c. Variabel Due Professional Care
Correlations
X3.1 X3.2
X3.3 X3.4
X3.5 X3.6
DUE PROFESSIONAL
CARE X3.1
Pearson Correlation 1
,720 ,653
,445 ,494
,154 ,829
Sig. 2-tailed ,000
,002 ,049
,027 ,516
,000 N
20 20
20 20
20 20
20 X3.2
Pearson Correlation ,720
1 ,735
,293 ,245
,315 ,770
Sig. 2-tailed ,000
,000 ,209
,299 ,177
,000 N
20 20
20 20
20 20
20 X3.3
Pearson Correlation ,653
,735 1
,545 ,454
,378 ,846
Sig. 2-tailed ,002
,000 ,013
,044 ,100
,000 N
20 20
20 20
20 20
20 X3.4
Pearson Correlation ,445
,293 ,545
1 ,650
,206 ,698
Sig. 2-tailed ,049
,209 ,013
,002 ,384
,001 N
20 20
20 20
20 20
20 X3.5
Pearson Correlation ,494
,245 ,454
,650 1
,362 ,728
Sig. 2-tailed ,027
,299 ,044
,002 ,117
,000 N
20 20
20 20
20 20
20 X3.6
Pearson Correlation ,154
,315 ,378
,206 ,362
1 ,511
Sig. 2-tailed ,516
,177 ,100
,384 ,117
,021 N
20 20
20 20
20 20
20 DUE
PROFE SSION
AL CARE
Pearson Correlation ,829
,770 ,846
,698 ,728
,511 1
Sig. 2-tailed ,000
,000 ,000
,001 ,000
,021 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
d. Variabel Akuntabilitas
Correlations
X4.1 X4.2
X4.3 X4.4
X4.5 X4.6
AKUNTABILI TAS
X4.1 Pearson
Correlation 1
,871 ,548
,522 ,442
,429 ,774
Sig. 2-tailed ,000
,012 ,018
,051 ,059
,000 N
20 20
20 20
20 20
20 X4.2
Pearson Correlation
,871 1
,716 ,638
,292 ,459
,817 Sig. 2-tailed
,000 ,000
,002 ,211
,042 ,000
N 20
20 20
20 20
20 20
X4.3 Pearson
Correlation ,548
,716 1
,861 ,389
,594 ,857
Sig. 2-tailed ,012
,000 ,000
,090 ,006
,000 N
20 20
20 20
20 20
20 X4.4
Pearson Correlation
,522 ,638
,861 1
,686 ,719
,923 Sig. 2-tailed
,018 ,002
,000 ,001
,000 ,000
N 20
20 20
20 20
20 20
X4.5 Pearson
Correlation ,442
,292 ,389
,686 1
,693 ,713
Sig. 2-tailed ,051
,211 ,090
,001 ,001
,000 N
20 20
20 20
20 20
20 X4.6
Pearson Correlation
,429 ,459
,594 ,719
,693 1
,780 Sig. 2-tailed
,059 ,042
,006 ,000
,001 ,000
N 20
20 20
20 20
20 20
AKUNTA BILITAS
Pearson Correlation
,774 ,817
,857 ,923
,713 ,780
1 Sig. 2-tailed
,000 ,000
,000 ,000
,000 ,000
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
e. Variabel Fraud Risk Assessment