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LAMPIRAN 4 : HASIL OLAH DATA SPSS
1. UJI VALIDITAS DAN RELIABILITAS 2. STATISTIK DESKRIPTIF
3. UJI ASUMSI KLASIK 4. ANALISIS REGRESI LINIER BERGANDA
5. PENGUJIAN HIPOTESIS
Universitas Sumatera Utara
118
LAMPIRAN 4.1 UJI VALIDITAS DAN RELIABILITAS
Universitas Sumatera Utara
119
1. Uji Validitas dan Reliabilitas Variabel Pnerapan Standar Akuntansi
Pemerintah X1
Reliability Statistics
Cronbachs Alpha N of Items
,838 8
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Cronbachs Alpha if Item Deleted
Pernyataan 1 27,25
14,702 ,535
,826 Pernyataan 2
27,12 12,920
,699 ,802
Pernyataan 3 27,27
11,776 ,799
,785 Pernyataan 4
27,12 12,920
,699 ,802
Pernyataan 5 27,27
11,776 ,799
,785 Pernyataan 6
27,46 13,658
,471 ,833
Pernyataan 7 27,33
14,567 ,434
,834 Pernyataan 8
27,33 15,504
,478 ,867
2. Uji Validitas dan Reliabilitas Variabel Kualitas Aparatur Pemerintah
X2
Reliability Statistics
Cronbachs Alpha N of Items
,730 8
Universitas Sumatera Utara
120
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Cronbachs Alpha if
Item Deleted
Pernyataan 1
26,38 9,856
,496 ,695
Pernyataan 2
26,25 9,511
,386 ,710
Pernyataan 3
26,40 8,202
,590 ,663
Pernyataan 4
26,58 8,844
,470 ,692
Pernyataan 5
26,46 9,360
,500 ,689
Pernyataan 6
26,46 9,785
,293 ,730
Pernyataan 7
26,71 9,700
,344 ,718
Pernyataan 8
26,81 9,985
,344 ,717
3. Uji Validitas dan Reliabilitas Variabel Implementasi Aset Tetap X3
Reliability Statistics
Cronbachs Alpha N of Items
,803 5
Item-Total Statistics
Scale Mean if Item
Deleted Scale
Variance if Item Deleted
Corrected Item-Total
Correlation Cronbachs
Alpha if Item
Deleted
Pernyataan 1
14,85 6,808
,639 ,748
Pernyataan 2
14,77 7,372
,593 ,763
Pernyataan 3
14,88 7,303
,668 ,742
Pernyataan 4
14,73 7,223
,569 ,770
Pernyataan 5
14,85 7,872
,474 ,798
Universitas Sumatera Utara
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4. Uji Validitas dan Reliabilitas Variabel Kualitas Laporan Keuangan