uju normalitas,

One-Sample Kolmogorov-Smirnov Test

Sistem Kualitas
Akuntansi Kas Laporan
(X) Keuangan (Y)
N 48 48
Normal Parametersa,b Mean 26.02 29.54
Std. Deviation 2.462 2.968
Most Extreme Differences Absolute .273 .302
Positive .273 .302
Negative -.206 -.154
Test Statistic .273 .302
c
Asymp. Sig. (2-tailed) .082 .078c
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
validitas,

Correlations
Sistem
Akuntansi
X1 X2 X3 X4 X5 X6 Kas (X)
** ** ** ** **
X1 Pearson 1 .771 .450 .713 .675 .754 .841**
Correlation
Sig. (2-tailed) .000 .001 .000 .000 .000 .000

N 48 48 48 48 48 48 48

X2 Pearson .771** 1 .596** .770** .727** .816** .905**

Correlation
Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 48 48 48 48 48 48 48

X3 Pearson .450** .596** 1 .639** .686** .592** .770**

Correlation
Sig. (2-tailed) .001 .000 .000 .000 .000 .000

N 48 48 48 48 48 48 48

X4 Pearson .713** .770** .639** 1 .862** .667** .901**

Correlation
Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 48 48 48 48 48 48 48

X5 Pearson .675** .727** .686** .862** 1 .628** .888**

Correlation
Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 48 48 48 48 48 48 48

X6 Pearson .754** .816** .592** .667** .628** 1 .861**

Correlation
Sig. (2-tailed) .000 .000 .000 .000 .000 .000

N 48 48 48 48 48 48 48

Sistem Akuntansi Kas Pearson .841** .905** .770** .901** .888** .861** 1
(X) Correlation
Sig. (2-tailed) .000 .000 .000 .000 .000 .000
 N 48 48 48 48 48 48 48

**. Correlation is significant at the 0.01 level (2-tailed).

Correlations
Kualitas
Laporan
Keuangan
Y1 Y2 Y3 Y4 Y5 Y6 Y7 (Y)
** ** ** ** ** **
Y1 Pearson Correlation 1 .687 .673 .553 .572 .794 .754 .849**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
** ** ** ** ** **
Y2 Pearson Correlation .687 1 .474 .495 .542 .652 .540 .726**
Sig. (2-tailed) .000 .001 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
Y3 Pearson Correlation .673** .474** 1 .629** .653** .646** .721** .848**
Sig. (2-tailed) .000 .001 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
Y4 Pearson Correlation .553** .495** .629** 1 .797** .609** .691** .830**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
** ** ** ** ** **
Y5 Pearson Correlation .572 .542 .653 .797 1 .647 .626 .838**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
** ** ** ** ** **
Y6 Pearson Correlation .794 .652 .646 .609 .647 1 .753 .860**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
Y7 Pearson Correlation .754** .540** .721** .691** .626** .753** 1 .871**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 48 48 48 48 48 48 48 48
Kualitas Pearson Correlation .849** .726** .848** .830** .838** .860** .871** 1
Laporan Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
Keuanga N 48 48 48 48 48 48 48 48
n (Y)
**. Correlation is significant at the 0.01 level (2-tailed).
realibitas,

Item-Total Statistics
Squared Cronbach's
Scale Mean if Scale Variance Corrected Item- Multiple Alpha if Item
Item Deleted if Item Deleted Total Correlation Correlation Deleted
X1 21.73 4.372 .771 .693 .920
X2 21.67 4.142 .858 .776 .909
X3 21.65 4.446 .668 .547 .934
X4 21.69 4.177 .852 .794 .910
X5 21.67 4.184 .832 .785 .912
X6 21.71 4.296 .797 .729 .917

Item-Total Statistics
Squared Cronbach's
Scale Mean if Scale Variance Corrected Item- Multiple Alpha if Item
Item Deleted if Item Deleted Total Correlation Correlation Deleted
Y1 25.25 6.702 .796 .743 .904
Y2 25.33 7.206 .650 .527 .918
Y3 25.48 5.787 .756 .614 .914
Y4 25.38 6.367 .755 .699 .907
Y5 25.29 6.466 .772 .701 .905
Y6 25.29 6.764 .813 .721 .903
Y7 25.23 6.606 .823 .727 .901
regresi linear sederhana,

Variables Entered/Removeda
Variables Variables
Model Entered Removed Method
1 Sistem . Enter
Akuntansi Kas
(X)b
a. Dependent Variable: Kualitas Laporan Keuangan (Y)
b. All requested variables entered.

Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.290 2.298 .997 .324
Sistem Akuntansi Kas (X) 1.047 .088 .869 11.911 .000
a. Dependent Variable: Kualitas Laporan Keuangan (Y)

koefisien determinasi

Model Summaryb
Adjusted R Std. Error of the
Model R R Square Square Estimate
a
1 .869 .755 .750 1.484
a. Predictors: (Constant), Sistem Akuntansi Kas (X)
b. Dependent Variable: Kualitas Laporan Keuangan (Y)
hipotesi uji t
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.290 2.298 .997 .324
Sistem Akuntansi Kas (X) 1.047 .088 .869 11.911 .000
a. Dependent Variable: Kualitas Laporan Keuangan (Y)