Professional Documents
Culture Documents
Frequency Table
Usia
Valid
< 20 tahun
20 30 tahun
30 40 tahun
> 40 tahun
Total
Frequency
6
46
17
5
74
Percent
8.1
62.2
23.0
6.8
100.0
Valid Percent
8.1
62.2
23.0
6.8
100.0
Cumulative
Percent
8.1
70.3
93.2
100.0
JK
Valid
L
P
Total
Frequency
48
26
74
Percent
64.9
35.1
100.0
Cumulative
Percent
64.9
100.0
Valid Percent
64.9
35.1
100.0
Pendidikan
Valid
SMA
D1/D2/D3
S1
Total
Frequency
16
35
23
74
Percent
21.6
47.3
31.1
100.0
Valid Percent
21.6
47.3
31.1
100.0
Cumulative
Percent
21.6
68.9
100.0
Jabatan
Valid
Frequency
14
27
21
12
74
Administrator
Salesman/Salewomen
Deliveryman
Inventory Section
Total
Percent
18.9
36.5
28.4
16.2
100.0
Valid Percent
18.9
36.5
28.4
16.2
100.0
Cumulative
Percent
18.9
55.4
83.8
100.0
Lama Bekerja
Valid
< 1 tahun
1 3 tahun
3 5 tahun
> 5 tahun
Total
Frequency
12
42
17
3
74
Percent
16.2
56.8
23.0
4.1
100.0
Valid Percent
16.2
56.8
23.0
4.1
100.0
Cumulative
Percent
16.2
73.0
95.9
100.0
Page 1
Pendapatan perbulan
Valid
1 2 juta
2 3 juta
> 3 juta
Total
Frequency
27
26
21
74
Percent
36.5
35.1
28.4
100.0
Valid Percent
36.5
35.1
28.4
100.0
Cumulative
Percent
36.5
71.6
100.0
X1.1
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
56
14
4
74
Percent
75.7
18.9
5.4
100.0
Valid Percent
75.7
18.9
5.4
100.0
Cumulative
Percent
75.7
94.6
100.0
X1.2
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
17
44
11
2
74
Percent
23.0
59.5
14.9
2.7
100.0
Valid Percent
23.0
59.5
14.9
2.7
100.0
Cumulative
Percent
23.0
82.4
97.3
100.0
X1.3
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
16
46
12
74
Percent
21.6
62.2
16.2
100.0
Valid Percent
21.6
62.2
16.2
100.0
Cumulative
Percent
21.6
83.8
100.0
X1.4
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
12
58
4
74
Percent
16.2
78.4
5.4
100.0
Valid Percent
16.2
78.4
5.4
100.0
Cumulative
Percent
16.2
94.6
100.0
X1.5
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
17
51
6
74
Percent
23.0
68.9
8.1
100.0
Valid Percent
23.0
68.9
8.1
100.0
Cumulative
Percent
23.0
91.9
100.0
Page 2
X1.6
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
19
41
14
74
Percent
25.7
55.4
18.9
100.0
Valid Percent
25.7
55.4
18.9
100.0
Cumulative
Percent
25.7
81.1
100.0
X1.7
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
14
52
8
74
Percent
18.9
70.3
10.8
100.0
Valid Percent
18.9
70.3
10.8
100.0
Cumulative
Percent
18.9
89.2
100.0
X1.8
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
18
43
13
74
Percent
24.3
58.1
17.6
100.0
Valid Percent
24.3
58.1
17.6
100.0
Cumulative
Percent
24.3
82.4
100.0
X1.9
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
21
44
9
74
Percent
28.4
59.5
12.2
100.0
Valid Percent
28.4
59.5
12.2
100.0
Cumulative
Percent
28.4
87.8
100.0
X1.10
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
19
43
12
74
Percent
25.7
58.1
16.2
100.0
Valid Percent
25.7
58.1
16.2
100.0
Cumulative
Percent
25.7
83.8
100.0
X2.1
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
25
33
16
74
Percent
33.8
44.6
21.6
100.0
Valid Percent
33.8
44.6
21.6
100.0
Cumulative
Percent
33.8
78.4
100.0
Page 3
X2.2
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
52
13
9
74
Percent
70.3
17.6
12.2
100.0
Valid Percent
70.3
17.6
12.2
100.0
Cumulative
Percent
70.3
87.8
100.0
X2.3
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
6
9
45
6
8
74
Percent
8.1
12.2
60.8
8.1
10.8
100.0
Valid Percent
8.1
12.2
60.8
8.1
10.8
100.0
Cumulative
Percent
8.1
20.3
81.1
89.2
100.0
X2.4
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
4
11
37
10
12
74
Percent
5.4
14.9
50.0
13.5
16.2
100.0
Valid Percent
5.4
14.9
50.0
13.5
16.2
100.0
Cumulative
Percent
5.4
20.3
70.3
83.8
100.0
X2.5
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
16
43
8
7
74
Percent
21.6
58.1
10.8
9.5
100.0
Valid Percent
21.6
58.1
10.8
9.5
100.0
Cumulative
Percent
21.6
79.7
90.5
100.0
X2.6
Valid
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
4
23
34
13
74
Percent
5.4
31.1
45.9
17.6
100.0
Valid Percent
5.4
31.1
45.9
17.6
100.0
Cumulative
Percent
5.4
36.5
82.4
100.0
Page 4
X2.7
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
8
19
29
11
7
74
Percent
10.8
25.7
39.2
14.9
9.5
100.0
Valid Percent
10.8
25.7
39.2
14.9
9.5
100.0
Cumulative
Percent
10.8
36.5
75.7
90.5
100.0
X3.1
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
15
39
15
5
74
Percent
20.3
52.7
20.3
6.8
100.0
Valid Percent
20.3
52.7
20.3
6.8
100.0
Cumulative
Percent
20.3
73.0
93.2
100.0
X3.2
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
7
42
18
7
74
Percent
9.5
56.8
24.3
9.5
100.0
Valid Percent
9.5
56.8
24.3
9.5
100.0
Cumulative
Percent
9.5
66.2
90.5
100.0
X3.3
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
13
48
10
3
74
Percent
17.6
64.9
13.5
4.1
100.0
Valid Percent
17.6
64.9
13.5
4.1
100.0
Cumulative
Percent
17.6
82.4
95.9
100.0
X3.4
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
15
37
15
7
74
Percent
20.3
50.0
20.3
9.5
100.0
Valid Percent
20.3
50.0
20.3
9.5
100.0
Cumulative
Percent
20.3
70.3
90.5
100.0
Page 5
X3.5
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
23
37
14
74
Percent
31.1
50.0
18.9
100.0
Valid Percent
31.1
50.0
18.9
100.0
Cumulative
Percent
31.1
81.1
100.0
X3.6
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
4
13
38
10
9
74
Percent
5.4
17.6
51.4
13.5
12.2
100.0
Valid Percent
5.4
17.6
51.4
13.5
12.2
100.0
Cumulative
Percent
5.4
23.0
74.3
87.8
100.0
X3.7
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
45
21
8
74
Percent
60.8
28.4
10.8
100.0
Valid Percent
60.8
28.4
10.8
100.0
Cumulative
Percent
60.8
89.2
100.0
X3.8
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
8
17
36
8
5
74
Percent
10.8
23.0
48.6
10.8
6.8
100.0
Valid Percent
10.8
23.0
48.6
10.8
6.8
100.0
Cumulative
Percent
10.8
33.8
82.4
93.2
100.0
X3.9
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
13
36
19
6
74
Percent
17.6
48.6
25.7
8.1
100.0
Valid Percent
17.6
48.6
25.7
8.1
100.0
Cumulative
Percent
17.6
66.2
91.9
100.0
Page 6
X3.10
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
15
37
13
9
74
Percent
20.3
50.0
17.6
12.2
100.0
Valid Percent
20.3
50.0
17.6
12.2
100.0
Cumulative
Percent
20.3
70.3
87.8
100.0
X3.11
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
12
41
14
7
74
Percent
16.2
55.4
18.9
9.5
100.0
Valid Percent
16.2
55.4
18.9
9.5
100.0
Cumulative
Percent
16.2
71.6
90.5
100.0
Y.1
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
13
47
10
4
74
Percent
17.6
63.5
13.5
5.4
100.0
Valid Percent
17.6
63.5
13.5
5.4
100.0
Cumulative
Percent
17.6
81.1
94.6
100.0
Y.2
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
17
49
8
74
Percent
23.0
66.2
10.8
100.0
Valid Percent
23.0
66.2
10.8
100.0
Cumulative
Percent
23.0
89.2
100.0
Y.3
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Skor 5
Total
Frequency
4
14
41
11
4
74
Percent
5.4
18.9
55.4
14.9
5.4
100.0
Valid Percent
5.4
18.9
55.4
14.9
5.4
100.0
Cumulative
Percent
5.4
24.3
79.7
94.6
100.0
Page 7
Y.4
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
10
50
8
6
74
Percent
13.5
67.6
10.8
8.1
100.0
Valid Percent
13.5
67.6
10.8
8.1
100.0
Cumulative
Percent
13.5
81.1
91.9
100.0
Y.5
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
14
49
11
74
Percent
18.9
66.2
14.9
100.0
Valid Percent
18.9
66.2
14.9
100.0
Cumulative
Percent
18.9
85.1
100.0
Y.6
Valid
Skor 1
Skor 2
Skor 3
Skor 4
Total
Frequency
11
45
12
6
74
Percent
14.9
60.8
16.2
8.1
100.0
Valid Percent
14.9
60.8
16.2
8.1
100.0
Cumulative
Percent
14.9
75.7
91.9
100.0
Y.7
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
15
49
10
74
Percent
20.3
66.2
13.5
100.0
Valid Percent
20.3
66.2
13.5
100.0
Cumulative
Percent
20.3
86.5
100.0
Y.8
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
46
22
6
74
Percent
62.2
29.7
8.1
100.0
Valid Percent
62.2
29.7
8.1
100.0
Cumulative
Percent
62.2
91.9
100.0
Page 8
Y.9
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
53
18
3
74
Percent
71.6
24.3
4.1
100.0
Valid Percent
71.6
24.3
4.1
100.0
Cumulative
Percent
71.6
95.9
100.0
Y.10
Valid
Skor 1
Skor 2
Skor 3
Total
Frequency
13
51
10
74
Percent
17.6
68.9
13.5
100.0
Valid Percent
17.6
68.9
13.5
100.0
Cumulative
Percent
17.6
86.5
100.0
Reliability
Scale: ALL VARIABLES
Case Processing Summary
N
%
Valid
74
100.0
Excludeda
0
.0
Total
74
100.0
a. Listwise deletion based on all variables in the procedure.
Cases
Reliability Statistics
Cronbach's
Alpha
.948
Cronbach's
Alpha Based
on
Standardized
Items
.948
N of Items
10
Item Statistics
X1.1
X1.2
X1.3
X1.4
X1.5
X1.6
X1.7
X1.8
X1.9
X1.10
Mean
1.30
1.97
1.95
1.89
1.85
1.93
1.92
1.93
1.84
1.91
Std. Deviation
.567
.702
.617
.455
.541
.669
.543
.648
.620
.645
N
74
74
74
74
74
74
74
74
74
74
Page 9
Item Means
Item Variances
Mean
1.849
.366
Minimum
1.297
.207
Maximum
1.973
.492
Range
.676
.285
Maximum /
Minimum
1.521
2.375
Variance
.039
.007
N of Items
10
10
Item-Total Statistics
X1.1
X1.2
X1.3
X1.4
X1.5
X1.6
X1.7
X1.8
X1.9
X1.10
Scale Mean if
Item Deleted
17.19
16.51
16.54
16.59
16.64
16.55
16.57
16.55
16.65
16.58
Scale
Variance if
Item Deleted
20.731
19.185
19.759
21.970
20.728
19.703
20.934
19.949
20.067
19.918
Corrected
Item-Total
Correlation
.747
.851
.870
.640
.790
.802
.741
.784
.803
.795
Squared
Multiple
Correlation
.647
.778
.801
.655
.693
.759
.701
.701
.705
.702
Cronbach's
Alpha if Item
Deleted
.944
.939
.938
.948
.942
.942
.944
.942
.942
.942
Scale Statistics
Mean
18.49
Variance
24.911
Std. Deviation
4.991
N of Items
10
Reliability
Scale: ALL VARIABLES
Case Processing Summary
N
%
Valid
74
100.0
Excludeda
0
.0
Total
74
100.0
a. Listwise deletion based on all variables in the procedure.
Cases
Reliability Statistics
Cronbach's
Alpha
.960
Cronbach's
Alpha Based
on
Standardized
Items
.963
N of Items
7
Page 10
Item Statistics
Mean
1.88
1.42
3.01
3.20
2.08
3.76
2.86
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6
X2.7
Std. Deviation
.739
.702
.986
1.060
.840
.808
1.102
N
74
74
74
74
74
74
74
Summary Item Statistics
Item Means
Item Variances
Mean
2.602
.815
Minimum
1.419
.493
Maximum
3.757
1.214
Range
2.338
.721
Maximum /
Minimum
2.648
2.462
Variance
.688
.082
N of Items
7
7
Item-Total Statistics
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6
X2.7
Scale Mean if
Item Deleted
16.34
16.80
15.20
15.01
16.14
14.46
15.35
Scale
Variance if
Item Deleted
25.405
26.027
22.849
22.014
24.228
24.718
21.464
Corrected
Item-Total
Correlation
.838
.792
.889
.911
.879
.850
.932
Squared
Multiple
Correlation
.733
.688
.825
.845
.800
.750
.878
Cronbach's
Alpha if Item
Deleted
.956
.960
.951
.950
.952
.955
.949
Scale Statistics
Mean
18.22
Variance
32.199
Std. Deviation
5.674
N of Items
7
Reliability
Scale: ALL VARIABLES
Case Processing Summary
N
%
Valid
74
100.0
Excludeda
0
.0
Total
74
100.0
a. Listwise deletion based on all variables in the procedure.
Cases
Page 11
Reliability Statistics
Cronbach's
Alpha Based
on
Standardized
Items
.976
Cronbach's
Alpha
.975
N of Items
11
Item Statistics
Mean
2.14
2.34
2.04
2.19
1.88
3.09
1.50
2.80
2.24
2.22
2.22
X3.1
X3.2
X3.3
X3.4
X3.5
X3.6
X3.7
X3.8
X3.9
X3.10
X3.11
Std. Deviation
.816
.781
.691
.871
.701
1.009
.687
1.007
.841
.911
.832
N
74
74
74
74
74
74
74
74
74
74
74
Summary Item Statistics
Item Means
Item Variances
Mean
2.241
.703
Minimum
1.500
.473
Maximum
3.095
1.018
Range
1.595
.546
Maximum /
Minimum
2.063
2.155
Variance
.178
.037
N of Items
11
11
Item-Total Statistics
X3.1
X3.2
X3.3
X3.4
X3.5
X3.6
X3.7
X3.8
X3.9
X3.10
X3.11
Scale Mean if
Item Deleted
22.51
22.31
22.61
22.46
22.77
21.55
23.15
21.85
22.41
22.43
22.43
Scale
Variance if
Item Deleted
56.308
57.231
58.899
55.348
58.316
53.566
58.676
53.608
56.162
55.235
56.249
Corrected
Item-Total
Correlation
.899
.858
.811
.917
.857
.907
.839
.907
.882
.881
.885
Squared
Multiple
Correlation
.883
.817
.741
.885
.802
.873
.780
.855
.828
.851
.866
Cronbach's
Alpha if Item
Deleted
.972
.973
.974
.971
.973
.972
.974
.972
.972
.972
.972
Scale Statistics
Mean
24.65
Variance
67.984
Std. Deviation
8.245
N of Items
11
Reliability
Page 12
%
74
100.0
0
.0
74
100.0
a. Listwise deletion based on all variables in the procedure.
Cases
Valid
Excludeda
Total
Reliability Statistics
Cronbach's
Alpha
.959
Cronbach's
Alpha Based
on
Standardized
Items
.961
N of Items
10
Item Statistics
Y.1
Y.2
Y.3
Y.4
Y.5
Y.6
Y.7
Y.8
Y.9
Y.10
Mean
2.07
1.88
2.96
2.14
1.96
2.18
1.93
1.46
1.32
1.96
Std. Deviation
.728
.572
.883
.746
.584
.783
.581
.645
.552
.560
N
74
74
74
74
74
74
74
74
74
74
Summary Item Statistics
Item Means
Item Variances
Mean
1.985
.452
Minimum
1.324
.304
Maximum
2.959
.779
Range
1.635
.475
Maximum /
Minimum
2.235
2.560
Variance
.194
.026
N of Items
10
10
Page 13
Item-Total Statistics
Y.1
Y.2
Y.3
Y.4
Y.5
Y.6
Y.7
Y.8
Y.9
Y.10
Scale Mean if
Item Deleted
17.78
17.97
16.89
17.72
17.89
17.68
17.92
18.39
18.53
17.89
Scale
Variance if
Item Deleted
25.953
27.999
24.344
25.685
27.522
25.455
27.774
27.310
28.417
27.659
Corrected
Item-Total
Correlation
.872
.763
.899
.887
.830
.871
.790
.775
.719
.845
Squared
Multiple
Correlation
.799
.641
.850
.822
.761
.779
.756
.673
.624
.786
Cronbach's
Alpha if Item
Deleted
.952
.957
.952
.951
.954
.952
.956
.956
.958
.954
Scale Statistics
Mean
19.85
Variance
32.950
Std. Deviation
5.740
N of Items
10
Regression
Descriptive Statistics
Mean
Kecenderungan
Kecurangan Akuntansi (Y)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
Std. Deviation
19.85
5.740
74
18.49
18.22
24.65
4.991
5.674
8.245
74
74
74
Correlations
Kecenderunga
n Kecurangan
Akuntansi (Y)
Pearson Correlation
Sig. (1-tailed)
Kecenderungan
Kecurangan Akuntansi (Y)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
Kecenderungan
Kecurangan Akuntansi (Y)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
Kecenderungan
Kecurangan Akuntansi (Y)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
Pengendalian
Intern (X1)
Kompensasi
(X2)
Kepatuhan
Karyawan
(X3)
1.000
-.565
-.494
-.651
-.565
-.494
-.651
1.000
.245
.388
.245
1.000
.427
.388
.427
1.000
.000
.000
.000
.000
.000
.000
.
.018
.000
.018
.
.000
.000
.000
.
74
74
74
74
74
74
74
74
74
74
74
74
74
74
74
74
Page 14
Variables Entered/Removedb
Variables
Variables Entered
Removed
Method
Kepatuhan Karyawan (X3),
Pengendalian Intern
. Enter
a (X1),
Kompensasi (X2)
a. All requested variables entered.
b. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)
Model
1
Model Summaryb
Adjusted R
Std. Error of
Model
R
R Square
Square
the Estimate
Durbin-Watson
1
.762a
.581
.563
3.794
1.965
a. Predictors: (Constant), Kepatuhan Karyawan (X3), Pengendalian Intern (X1), Kompensasi (X2)
b. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)
ANOVAb
Sum of
Squares
df
Mean Square
F
Sig.
Regression
1397.775
3
465.925
32.369
.000a
Residual
1007.590
70
14.394
Total
2405.365
73
a. Predictors: (Constant), Kepatuhan Karyawan (X3), Pengendalian Intern (X1), Kompensasi (X2)
b. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)
Model
1
Coefficientsa
Model
1
(Constant)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
Unstandardized
Coefficients
B
Std. Error
38.627
2.039
-.398
.097
-.233
.087
-.291
.063
Standardized
Coefficients
Beta
-.346
-.230
-.418
t
18.941
-4.108
-2.679
-4.619
Sig.
.000
.000
.009
.000
Page 15
Coefficientsa
Model
1
Collinearity Statistics
Tolerance
VIF
(Constant)
Pengendalian Intern (X1)
Kompensasi (X2)
Kepatuhan Karyawan (X3)
.842
1.188
.810
1.235
.732
1.367
a. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)
Collinearity Diagnosticsa
Variance Proportions
Condition
Model
Dimension
Eigenvalue
Index
(Constant)
1
1
3.853
1.000
.00
2
.060
7.981
.07
3
.055
8.367
.08
4
.031
11.106
.85
a. Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)
Pengendalian
Intern (X1)
.00
.38
.00
.61
Kompensasi
(X2)
.00
.50
.32
.18
Kepatuhan
Karyawan
(X3)
.00
.10
.87
.03
Charts
1.0
0.8
0.6
0.4
0.2
0.0
0.0
0.2
0.4
0.6
0.8
1.0
Page 16
Scatterplot
-2
-3
-2
-1
NPar Tests
One-Sample Kolmogorov-Smirnov Test
N
Normal Parametersa,b
Most Extreme
Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Nonparametric Correlations
Page 17
Correlations
Spearman's rho
Kompensasi (X2)
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Pengendalian
Intern (X1)
1.000
.
74
.304**
.008
74
.381**
.001
74
.075
.523
74
Kompensasi
(X2)
.304**
.008
74
1.000
.
74
.351**
.002
74
.020
.864
74
Page 18
Correlations
Spearman's rho
Kompensasi (X2)
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Kepatuhan
Karyawan
(X3)
.381**
.001
74
.351**
.002
74
1.000
.
74
-.065
.585
74
Page 19
Correlations
Spearman's rho
Kompensasi (X2)
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N
Unstandardized Residual
for Kepatuhan Karyawan
(X3), Pengendalian Intern
(X1), Kompensasi (X2),
Kecenderungan
Kecurangan Akuntansi (Y)
.075
.523
74
.020
.864
74
-.065
.585
74
1.000
.
74
Page 20