Regression

Variables Entered/Removeda
Model Variables Entered Variables Method
Removed
Pengalaman . Enter
Kerja,
Implementasi
Pengelolaan
1 Keuangan,
KOmpetensi
SDM, Sistem
Informasi
Akuntansib
a. Dependent Variable: Kualitas Laporan Keuangan
b. All requested variables entered.

Model Summaryb
Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate
1 .966a .933 .925 .9252 1.376
a. Predictors: (Constant), Pengalaman Kerja, Implementasi Pengelolaan Keuangan, KOmpetensi
SDM, Sistem Informasi Akuntansi
b. Dependent Variable: Kualitas Laporan Keuangan

ANOVAa
Model Sum of Squares df Mean Square F Sig.
Regression 415.141 4 103.785 121.247 .000b
1 Residual 29.959 35 .856
Total 445.100 39
a. Dependent Variable: Kualitas Laporan Keuangan
b. Predictors: (Constant), Pengalaman Kerja, Implementasi Pengelolaan Keuangan, KOmpetensi SDM,
Sistem Informasi Akuntansi

Coefficientsa
Model Unstandardized Standardized t Sig. Collinearity Statistics
Coefficients Coefficients
B Std. Error Beta Tolerance VIF
(Constant) 5.236 1.646 3.181 .003
Implementasi Pengelolaan .010 .035 .016 .284 .778 .585 1.711
Keuangan
1
Sistem Informasi Akuntansi .213 .095 .288 2.254 .031 .118 8.486
KOmpetensi SDM .311 .097 .298 3.203 .003 .222 4.512
Pengalaman Kerja .405 .108 .412 3.748 .001 .159 6.288
a. Dependent Variable: Kualitas Laporan Keuangan
 Coefficient Correlationsa
Model Pengalaman Implementasi KOmpetensi Sistem
Kerja Pengelolaan SDM Informasi
Keuangan Akuntansi
Pengalaman Kerja 1.000 .014 -.150 -.696
Implementasi Pengelolaan .014 1.000 -.215 -.153
Correlations Keuangan
KOmpetensi SDM -.150 -.215 1.000 -.458
Sistem Informasi Akuntansi -.696 -.153 -.458 1.000
1
Pengalaman Kerja .012 5.173E-005 -.002 -.007
Implementasi Pengelolaan 5.173E-005 .001 -.001 -.001
Covariances Keuangan
KOmpetensi SDM -.002 -.001 .009 -.004
Sistem Informasi Akuntansi -.007 -.001 -.004 .009
a. Dependent Variable: Kualitas Laporan Keuangan

Collinearity Diagnosticsa
Model Dimension Eigenvalue Condition Variance Proportions
Index (Constant) Implementasi Sistem Informasi KOmpetensi Pengalaman
Pengelolaan Akuntansi SDM Kerja
Keuangan
1 4.979 1.000 .00 .00 .00 .00 .00
2 .013 19.475 .14 .78 .00 .00 .00
1 3 .006 28.838 .72 .18 .04 .01 .04
4 .002 57.169 .05 .03 .02 .84 .28
5 .001 80.044 .08 .00 .94 .14 .68
a. Dependent Variable: Kualitas Laporan Keuangan

Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 34.442 44.933 39.650 3.2626 40
Std. Predicted Value -1.596 1.619 .000 1.000 40
Standard Error of Predicted .183 .596 .311 .102 40
Value
Adjusted Predicted Value 33.545 44.991 39.576 3.3207 40
Residual -2.4385 1.7917 .0000 .8765 40
Std. Residual -2.636 1.937 .000 .947 40
Stud. Residual -2.735 2.298 .035 1.045 40
Deleted Residual -2.6264 2.5222 .0738 1.0784 40
Stud. Deleted Residual -3.040 2.458 .038 1.091 40
Mahal. Distance .546 15.207 3.900 3.390 40
Cook's Distance .000 .514 .053 .127 40
Centered Leverage Value .014 .390 .100 .087 40
a. Dependent Variable: Kualitas Laporan Keuangan
Charts
Nonparametric Tests

NPar Tests

Notes
Output Created 28-JAN-2018 16:20:25
Comments
Active Dataset DataSet1
Filter <none>
Input Weight <none>
Split File <none>
N of Rows in Working Data File 40
User-defined missing values are treated as
Definition of Missing
missing.
Missing Value Handling Statistics for each test are based on all
Cases Used cases with valid data for the variable(s)
used in that test.
NPAR TESTS
Syntax /K-S(NORMAL)=RES_1
/MISSING ANALYSIS.
Processor Time 00:00:00.02
Resources Elapsed Time 00:00:00.02
Number of Cases Alloweda 196608
a. Based on availability of workspace memory.

[DataSet1]
 One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 40
a,b Mean .0000000
Normal Parameters
Std. Deviation .87646392
Absolute .120
Most Extreme Differences Positive .120
Negative -.090
Kolmogorov-Smirnov Z .758
Asymp. Sig. (2-tailed) .613
a. Test distribution is Normal.
b. Calculated from data.

DESCRIPTIVES VARIABLES=X11 X12 X13 X14 X15 X16 X17 X18 X19 X1
/STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Frequencies

[DataSet1]

Statistics
X11 X12 X13 X14 X15 X16 X17 X18 X19 Implementasi
Pengelolaan
Keuangan
Valid 40 40 40 40 40 40 40 40 40 40
N
Missing 0 0 0 0 0 0 0 0 0 0
Mean 4.250 3.000 4.100 3.925 3.800 3.950 3.925 4.250 3.075 34.275

Frequency Table
X11
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 5 12.5 12.5 15.0
Valid 4.0 17 42.5 42.5 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0
 X12
Frequency Percent Valid Percent Cumulative
Percent
1.0 1 2.5 2.5 2.5
2.0 11 27.5 27.5 30.0
3.0 17 42.5 42.5 72.5
Valid 4.0 9 22.5 22.5 95.0
5.0 2 5.0 5.0 100.0
Total 40 100.0 100.0

X13
Frequency Percent Valid Percent Cumulative
Percent
2.0 4 10.0 10.0 10.0
3.0 4 10.0 10.0 20.0
Valid 4.0 16 40.0 40.0 60.0
5.0 16 40.0 40.0 100.0
Total 40 100.0 100.0

X14
Frequency Percent Valid Percent Cumulative
Percent
2.0 9 22.5 22.5 22.5
4.0 16 40.0 40.0 62.5
Valid 5.0 15 37.5 37.5 100.0
Total 40 100.0 100.0

X15
Frequency Percent Valid Percent Cumulative
Percent
1.0 3 7.5 7.5 7.5
2.0 4 10.0 10.0 17.5
3.0 5 12.5 12.5 30.0
Valid 4.0 14 35.0 35.0 65.0
5.0 14 35.0 35.0 100.0
Total 40 100.0 100.0

X16
Frequency Percent Valid Percent Cumulative
Percent
1.0 4 10.0 10.0 10.0
2.0 3 7.5 7.5 17.5
3.0 2 5.0 5.0 22.5
Valid 4.0 13 32.5 32.5 55.0
5.0 18 45.0 45.0 100.0
Total 40 100.0 100.0
 X17
Frequency Percent Valid Percent Cumulative
Percent
2.0 9 22.5 22.5 22.5
4.0 16 40.0 40.0 62.5
Valid 5.0 15 37.5 37.5 100.0
Total 40 100.0 100.0

X18
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 5 12.5 12.5 15.0
Valid 4.0 17 42.5 42.5 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X19
Frequency Percent Valid Percent Cumulative
Percent
1.0 1 2.5 2.5 2.5
2.0 10 25.0 25.0 27.5
3.0 17 42.5 42.5 70.0
Valid
4.0 9 22.5 22.5 92.5
5.0 3 7.5 7.5 100.0
Total 40 100.0 100.0

Implementasi Pengelolaan Keuangan

Frequency Percent Valid Percent Cumulative
Percent
19.0 1 2.5 2.5 2.5
24.0 1 2.5 2.5 5.0
25.0 1 2.5 2.5 7.5
28.0 1 2.5 2.5 10.0
29.0 1 2.5 2.5 12.5
30.0 4 10.0 10.0 22.5
31.0 3 7.5 7.5 30.0
32.0 5 12.5 12.5 42.5
34.0 4 10.0 10.0 52.5
Valid 35.0 4 10.0 10.0 62.5
36.0 1 2.5 2.5 65.0
37.0 3 7.5 7.5 72.5
39.0 4 10.0 10.0 82.5
40.0 1 2.5 2.5 85.0
41.0 3 7.5 7.5 92.5
43.0 2 5.0 5.0 97.5
45.0 1 2.5 2.5 100.0
Total 40 100.0 100.0
Frequencies

[DataSet1]

Statistics
X21 X22 X23 X24 X25 X26 X27 X28 X29 X210 Sistem
Informasi
Akuntansi
Valid 40 40 40 40 40 40 40 40 40 40 40
N
Missing 0 0 0 0 0 0 0 0 0 0 0
Mean 4.225 4.500 4.275 4.475 4.500 4.200 4.475 4.000 4.275 4.425 43.350

Frequency Table

X21
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 6 15.0 15.0 17.5
Valid 4.0 16 40.0 40.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X22
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X23
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0
 X24
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X25
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X26
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 6 15.0 15.0 17.5
Valid 4.0 17 42.5 42.5 60.0
5.0 16 40.0 40.0 100.0
Total 40 100.0 100.0

X27
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X28
Frequency Percent Valid Percent Cumulative
Percent
1.0 3 7.5 7.5 7.5
2.0 1 2.5 2.5 10.0
3.0 5 12.5 12.5 22.5
Valid 4.0 15 37.5 37.5 60.0
5.0 16 40.0 40.0 100.0
Total 40 100.0 100.0
 X29
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X210
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 1 2.5 2.5 5.0
Valid 4.0 18 45.0 45.0 50.0
5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

Sistem Informasi Akuntansi

Frequency Percent Valid Percent Cumulative
Percent
34.0 1 2.5 2.5 2.5
37.0 2 5.0 5.0 7.5
38.0 1 2.5 2.5 10.0
39.0 6 15.0 15.0 25.0
40.0 5 12.5 12.5 37.5
41.0 4 10.0 10.0 47.5
Valid 43.0 3 7.5 7.5 55.0
44.0 1 2.5 2.5 57.5
46.0 3 7.5 7.5 65.0
47.0 7 17.5 17.5 82.5
50.0 7 17.5 17.5 100.0
Total 40 100.0 100.0
 Statistics
X31 X32 X33 X34 X35 X36 X37 X38 KOmpetensi
SDM
Valid 40 40 40 40 40 40 40 40 40
N
Missing 0 0 0 0 0 0 0 0 0
Mean 4.375 4.050 4.500 4.275 4.475 4.500 4.100 4.400 34.675

Frequency Table

X31
Frequency Percent Valid Percent Cumulative
Percent
3.0 4 10.0 10.0 10.0
4.0 17 42.5 42.5 52.5
Valid 5.0 19 47.5 47.5 100.0
Total 40 100.0 100.0

X32
Frequency Percent Valid Percent Cumulative
Percent
1.0 1 2.5 2.5 2.5
2.0 2 5.0 5.0 7.5
3.0 6 15.0 15.0 22.5
Valid 4.0 16 40.0 40.0 62.5
5.0 15 37.5 37.5 100.0
Total 40 100.0 100.0

X33
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X34
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0
 X35
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X36
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X37
Frequency Percent Valid Percent Cumulative
Percent
1.0 2 5.0 5.0 5.0
2.0 1 2.5 2.5 7.5
3.0 4 10.0 10.0 17.5
Valid 4.0 17 42.5 42.5 60.0
5.0 16 40.0 40.0 100.0
Total 40 100.0 100.0

X38
Frequency Percent Valid Percent Cumulative
Percent
3.0 3 7.5 7.5 7.5
4.0 18 45.0 45.0 52.5
Valid 5.0 19 47.5 47.5 100.0
Total 40 100.0 100.0

KOmpetensi SDM
Frequency Percent Valid Percent Cumulative
Percent
29.0 2 5.0 5.0 5.0
31.0 4 10.0 10.0 15.0
32.0 9 22.5 22.5 37.5
33.0 2 5.0 5.0 42.5
34.0 4 10.0 10.0 52.5
Valid 35.0 3 7.5 7.5 60.0
36.0 1 2.5 2.5 62.5
37.0 6 15.0 15.0 77.5
38.0 4 10.0 10.0 87.5
40.0 5 12.5 12.5 100.0
Total 40 100.0 100.0

Statistics
 X41 X42 X43 X44 X45 X46 X47 X48 Pengalaman Kerja
Valid 40 40 40 40 40 40 40 40 40
N
Missing 0 0 0 0 0 0 0 0 0
Mean 4.275 4.500 4.275 4.275 4.350 4.275 4.475 4.325 34.750

Frequency Table

X41
Frequency Percent Valid Percent Cumulative
Percent
3.0 6 15.0 15.0 15.0
4.0 17 42.5 42.5 57.5
Valid 5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X42
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X43
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X44
Frequency Percent Valid Percent Cumulative
Percent
1.0 1 2.5 2.5 2.5
2.0 2 5.0 5.0 7.5
3.0 1 2.5 2.5 10.0
Valid
4.0 17 42.5 42.5 52.5
5.0 19 47.5 47.5 100.0
Total 40 100.0 100.0
 X45
Frequency Percent Valid Percent Cumulative
Percent
3.0 4 10.0 10.0 10.0
4.0 18 45.0 45.0 55.0
Valid 5.0 18 45.0 45.0 100.0
Total 40 100.0 100.0

X46
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

X47
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

X48
Frequency Percent Valid Percent Cumulative
Percent
3.0 4 10.0 10.0 10.0
4.0 19 47.5 47.5 57.5
Valid 5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

Pengalaman Kerja
Frequency Percent Valid Percent Cumulative
Percent
27.0 1 2.5 2.5 2.5
28.0 1 2.5 2.5 5.0
30.0 1 2.5 2.5 7.5
31.0 3 7.5 7.5 15.0
32.0 8 20.0 20.0 35.0
33.0 2 5.0 5.0 40.0
Valid 34.0 3 7.5 7.5 47.5
35.0 4 10.0 10.0 57.5
36.0 1 2.5 2.5 60.0
37.0 6 15.0 15.0 75.0
38.0 5 12.5 12.5 87.5
40.0 5 12.5 12.5 100.0
Total 40 100.0 100.0
 Statistics
Y11 Y12 Y13 Y14 Y15 Y16 Y17 Y18 Y19 Kualitas Laporan
Keuangan
Valid 40 40 40 40 40 40 40 40 40 40
N
Missing 0 0 0 0 0 0 0 0 0 0
Mean 4.500 4.225 4.425 4.500 4.275 4.475 4.500 4.275 4.475 39.650

Frequency Table

Y11
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

Y12
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 20 50.0 50.0 62.5
5.0 15 37.5 37.5 100.0
Total 40 100.0 100.0

Y13
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 21 52.5 52.5 55.0
Valid 5.0 18 45.0 45.0 100.0
Total 40 100.0 100.0

Y14
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0
 Y15
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

Y16
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

Y17
Frequency Percent Valid Percent Cumulative
Percent
4.0 20 50.0 50.0 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0

Y18
Frequency Percent Valid Percent Cumulative
Percent
2.0 1 2.5 2.5 2.5
3.0 4 10.0 10.0 12.5
Valid 4.0 18 45.0 45.0 57.5
5.0 17 42.5 42.5 100.0
Total 40 100.0 100.0

Y19
Frequency Percent Valid Percent Cumulative
Percent
3.0 1 2.5 2.5 2.5
4.0 19 47.5 47.5 50.0
Valid 5.0 20 50.0 50.0 100.0
Total 40 100.0 100.0
 Kualitas Laporan Keuangan
Frequency Percent Valid Percent Cumulative
Percent
36.0 15 37.5 37.5 37.5
39.0 7 17.5 17.5 55.0
40.0 1 2.5 2.5 57.5
41.0 1 2.5 2.5 60.0
Valid 42.0 9 22.5 22.5 82.5
44.0 1 2.5 2.5 85.0
45.0 6 15.0 15.0 100.0
Total 40 100.0 100.0
 Correlations
X11 X12 X13 X14 X15 X16 X17 X18 X19 Implementasi
Pengelolaan
Keuangan
Pearson Correlation 1 .000 .622** .166 .531** .388* .166 1.000** -.026 .669**
X11 Sig. (2-tailed) 1.000 .000 .305 .000 .013 .305 .000 .872 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .000 1 .148 .149 .136 .150 .149 .000 .869** .469**
X12 Sig. (2-tailed) 1.000 .362 .359 .401 .355 .359 1.000 .000 .002
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .622** .148 1 -.016 .492** .228 -.016 .622** .219 .571**
X13 Sig. (2-tailed) .000 .362 .920 .001 .157 .920 .000 .175 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .166 .149 -.016 1 .296 .185 1.000** .166 .148 .621**
X14 Sig. (2-tailed) .305 .359 .920 .064 .254 .000 .305 .362 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .531** .136 .492** .296 1 .197 .296 .531** .144 .680**
X15 Sig. (2-tailed) .000 .401 .001 .064 .224 .064 .000 .375 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .388* .150 .228 .185 .197 1 .185 .388* .209 .572**
X16 Sig. (2-tailed) .013 .355 .157 .254 .224 .254 .013 .196 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .166 .149 -.016 1.000** .296 .185 1 .166 .148 .621**
X17 Sig. (2-tailed) .305 .359 .920 .000 .064 .254 .305 .362 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation 1.000** .000 .622** .166 .531** .388* .166 1 -.026 .669**
X18 Sig. (2-tailed) .000 1.000 .000 .305 .000 .013 .305 .872 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation -.026 .869** .219 .148 .144 .209 .148 -.026 1 .490**
X19 Sig. (2-tailed) .872 .000 .175 .362 .375 .196 .362 .872 .001
N 40 40 40 40 40 40 40 40 40 40
Implementasi Pearson Correlation .669** .469** .571** .621** .680** .572** .621** .669** .490** 1
Pengelolaan Sig. (2-tailed) .000 .002 .000 .000 .000 .000 .000 .000 .001
Keuangan N 40 40 40 40 40 40 40 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Scale: ALL VARIABLES

Case Processing Summary

N %
Valid 40 100.0
Cases Excludeda 0 .0
Total 40 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
.744 10
 Correlations
Sistem
X21 X22 X23 X24 X25 X26 X27 X28 X29 X210 Informasi
Akuntansi
Pearson Correlation 1 .158 .961** .042 .158 .859** .042 .194 .961** .293 .778**
X21 Sig. (2-tailed) .330 .000 .797 .330 .000 .797 .230 .000 .066 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .158 1 .101 .137 1.000** .192 .137 .395* .101 .863** .577**
X22 Sig. (2-tailed) .330 .534 .399 .000 .235 .399 .012 .534 .000 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .961** .101 1 .048 .101 .898** .048 .177 1.000** .168 .757**
X23 Sig. (2-tailed) .000 .534 .770 .534 .000 .770 .273 .000 .299 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .042 .137 .048 1 .137 .012 1.000** .361* .048 .132 .409**
X24 Sig. (2-tailed) .797 .399 .770 .399 .943 .000 .022 .770 .417 .009
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .158 1.000** .101 .137 1 .192 .137 .395* .101 .863** .577**
X25 Sig. (2-tailed) .330 .000 .534 .399 .235 .399 .012 .534 .000 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .859** .192 .898** .012 .192 1 .012 .337* .898** .221 .782**
X26 Sig. (2-tailed) .000 .235 .000 .943 .235 .943 .034 .000 .171 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .042 .137 .048 1.000** .137 .012 1 .361* .048 .132 .409**
X27 Sig. (2-tailed) .797 .399 .770 .000 .399 .943 .022 .770 .417 .009
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .194 .395* .177 .361* .395* .337* .361* 1 .177 .395* .637**
X28 Sig. (2-tailed) .230 .012 .273 .022 .012 .034 .022 .273 .012 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .961** .101 1.000** .048 .101 .898** .048 .177 1 .168 .757**
X29 Sig. (2-tailed) .000 .534 .000 .770 .534 .000 .770 .273 .299 .000
N 40 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .293 .863** .168 .132 .863** .221 .132 .395* .168 1 .616**
X210 Sig. (2-tailed) .066 .000 .299 .417 .000 .171 .417 .012 .299 .000
N 40 40 40 40 40 40 40 40 40 40 40
Sistem Pearson Correlation .778** .577** .757** .409** .577** .782** .409** .637** .757** .616** 1
Informasi Sig. (2-tailed) .000 .000 .000 .009 .000 .000 .009 .000 .000 .000
Akuntansi N 40 40 40 40 40 40 40 40 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Scale: ALL VARIABLES

Case Processing Summary

N %
Valid 40 100.0
Cases Excludeda 0 .0
Total 40 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
.755 11
 Correlations
X31 X32 X33 X34 X35 X36 X37 X38 KOmpetensi SDM
Pearson Correlation 1 .166 .266 .096 .823** .266 .019 .729** .650**
X31 Sig. (2-tailed) .307 .098 .556 .000 .098 .909 .000 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .166 1 .000 .466** .049 .000 .247 .090 .550**
X32 Sig. (2-tailed) .307 1.000 .002 .763 1.000 .125 .579 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .266 .000 1 .101 .137 1.000** .049 .240 .476**
X33 Sig. (2-tailed) .098 1.000 .534 .399 .000 .764 .135 .002
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .096 .466** .101 1 .048 .101 .658** .086 .659**
X34 Sig. (2-tailed) .556 .002 .534 .770 .534 .000 .596 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .823** .049 .137 .048 1 .137 .004 .834** .573**
X35 Sig. (2-tailed) .000 .763 .399 .770 .399 .978 .000 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .266 .000 1.000** .101 .137 1 .049 .240 .476**
X36 Sig. (2-tailed) .098 1.000 .000 .534 .399 .764 .135 .002
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .019 .247 .049 .658** .004 .049 1 .016 .568**
X37 Sig. (2-tailed) .909 .125 .764 .000 .978 .764 .923 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .729** .090 .240 .086 .834** .240 .016 1 .615**
X38 Sig. (2-tailed) .000 .579 .135 .596 .000 .135 .923 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .650** .550** .476** .659** .573** .476** .568** .615** 1
KOmpetensi .000 .000 .002 .000 .000 .002 .000 .000
Sig. (2-tailed)
SDM
N 40 40 40 40 40 40 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).

Scale: ALL VARIABLES

Case Processing Summary

N %
Valid 40 100.0
Cases Excludeda 0 .0
Total 40 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
.730 9
 Correlations
X41 X42 X43 X44 X45 X46 X47 X48 Pengalaman
Kerja
Pearson Correlation 1 .177 .953** .306 .225 .953** .115 .023 .799**
X41 Sig. (2-tailed) .275 .000 .055 .164 .000 .481 .887 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .177 1 .101 .136 .688** .101 .137 .579** .530**
X42 Sig. (2-tailed) .275 .534 .404 .000 .534 .399 .000 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .953** .101 1 .255 .162 1.000** .048 -.030 .752**
X43 Sig. (2-tailed) .000 .534 .112 .316 .000 .770 .854 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .306 .136 .255 1 .338* .255 .633** .018 .637**
X44 Sig. (2-tailed) .055 .404 .112 .033 .112 .000 .913 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .225 .688** .162 .338* 1 .162 .164 .381* .602**
X45 Sig. (2-tailed) .164 .000 .316 .033 .316 .311 .015 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .953** .101 1.000** .255 .162 1 .048 -.030 .752**
X46 Sig. (2-tailed) .000 .534 .000 .112 .316 .770 .854 .000
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .115 .137 .048 .633** .164 .048 1 .058 .441**
X47 Sig. (2-tailed) .481 .399 .770 .000 .311 .770 .721 .004
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .023 .579** -.030 .018 .381* -.030 .058 1 .355*
X48 Sig. (2-tailed) .887 .000 .854 .913 .015 .854 .721 .025
N 40 40 40 40 40 40 40 40 40
Pearson Correlation .799** .530** .752** .637** .602** .752** .441** .355* 1
Pengalaman Kerja Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .004 .025
N 40 40 40 40 40 40 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Scale: ALL VARIABLES

Case Processing Summary

N %
Valid 40 100.0
Cases Excludeda 0 .0
Total 40 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
.750 9
 Correlations
Y11 Y12 Y13 Y14 Y15 Y16 Y17 Y18 Y19 Kualitas
Laporan
Keuangan
Pearson Correlation 1 .104 .138 1.000** .101 .137 1.000** .101 .137 .585**
Y11 Sig. (2-tailed) .525 .395 .000 .534 .399 .000 .534 .399 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .104 1 .011 .104 .956** .046 .104 .956** .046 .705**
Y12 Sig. (2-tailed) .525 .946 .525 .000 .779 .525 .000 .779 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .138 .011 1 .138 -.042 .920** .138 -.042 .920** .510**
Y13 Sig. (2-tailed) .395 .946 .395 .797 .000 .395 .797 .000 .001
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation 1.000** .104 .138 1 .101 .137 1.000** .101 .137 .585**
Y14 Sig. (2-tailed) .000 .525 .395 .534 .399 .000 .534 .399 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .101 .956** -.042 .101 1 .048 .101 1.000** .048 .706**
Y15 Sig. (2-tailed) .534 .000 .797 .534 .770 .534 .000 .770 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .137 .046 .920** .137 .048 1 .137 .048 1.000** .570**
Y16 Sig. (2-tailed) .399 .779 .000 .399 .770 .399 .770 .000 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation 1.000** .104 .138 1.000** .101 .137 1 .101 .137 .585**
Y17 Sig. (2-tailed) .000 .525 .395 .000 .534 .399 .534 .399 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .101 .956** -.042 .101 1.000** .048 .101 1 .048 .706**
Y18 Sig. (2-tailed) .534 .000 .797 .534 .000 .770 .534 .770 .000
N 40 40 40 40 40 40 40 40 40 40
Pearson Correlation .137 .046 .920** .137 .048 1.000** .137 .048 1 .570**
Y19 Sig. (2-tailed) .399 .779 .000 .399 .770 .000 .399 .770 .000
N 40 40 40 40 40 40 40 40 40 40
Kualitas Pearson Correlation .585** .705** .510** .585** .706** .570** .585** .706** .570** 1
Laporan Sig. (2-tailed) .000 .000 .001 .000 .000 .000 .000 .000 .000
Keuangan N 40 40 40 40 40 40 40 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).

Scale: ALL VARIABLES

Case Processing Summary

N %
Valid 40 100.0
Cases Excludeda 0 .0
Total 40 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
.752 10