Variabel Independensi Variabel Due Professional Care

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

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