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Frequencies

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

Summary Item Statistics

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

Scale: ALL VARIABLES


Case Processing Summary
N

%
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

Normal P-P Plot of Regression Standardized


Residual
Dependent Variable: Kecenderungan Kecurangan
Akuntansi (Y)

Expected Cum Prob

1.0

0.8

0.6

0.4

0.2

0.0
0.0

0.2

0.4

0.6

0.8

1.0

Observed Cum Prob

Page 16

Scatterplot

Dependent Variable: Kecenderungan Kecurangan Akuntansi (Y)

Regression Studentized Residual

-2

-3

-2

-1

Regression Standardized Predicted Value

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.

Unstandardized Residual for


Kepatuhan Karyawan (X3),
Pengendalian Intern (X1),
Kompensasi (X2),
Kecenderungan Kecurangan
Akuntansi (Y)
74
.0000000
3.71518490
.100
.100
-.079
.864
.445

Nonparametric Correlations
Page 17

Correlations

Spearman's rho

Pengendalian Intern (X1)

Kompensasi (X2)

Kepatuhan Karyawan (X3)

Unstandardized Residual for


Kepatuhan Karyawan (X3),
Pengendalian Intern (X1),
Kompensasi (X2), Kecenderungan

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

Pengendalian Intern (X1)

Kompensasi (X2)

Kepatuhan Karyawan (X3)

Unstandardized Residual for


Kepatuhan Karyawan (X3),
Pengendalian Intern (X1),
Kompensasi (X2), Kecenderungan

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

Pengendalian Intern (X1)

Kompensasi (X2)

Kepatuhan Karyawan (X3)

Unstandardized Residual for


Kepatuhan Karyawan (X3),
Pengendalian Intern (X1),
Kompensasi (X2), Kecenderungan
**. Correlation is significant at the 0.01 level (2-tailed).

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

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