Variabel Fraud Risk Assessment Variabel Kualitas Audit

96

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. 97

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. 98 2 OUTPUT SPSS UJI RELIABILITAS

a. Variabel Kompetensi

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