1.

STATISTIK DESKRIPTIF
N Minimum Maximum Mean Std.
Deviation
total_x1 48 22 40 30.17 4.239
total_x2 48 34 55 44.33 4.918
total_x3 48 12 25 19.31 2.651
total_y 48 16 30 24.98 3.641
Valid N 48
(listwise)

2. UJI VALIDITAS REDFLAGS

Nomor Butir Pearson Sig (2-Tailed) Keterangan

Pertanyaan Corelation
1 (X1.1) 0,545** 0,000 Valid
2 (X2.2) 0,785** 0,000 Valid
3 (X3.3) 0,763** 0,000 Valid
4 (X4.4) 0,611** 0,000 Valid
5 (X5.5) 0,590** 0,000 Valid
6 (X6.6) 0,520** 0,000 Valid
7 (X7.7) 0,615** 0,000 Valid
8 (X8.8) 0,671** 0,000 Valid
3. UJI VALIDITAS PROFESIONALISME AUDITOR

Nomor Butir Pearson Sig (2-Tailed) Keterangan

Pertanyaan Corelation
1 (X2.1) 0,591** 0,000 Valid
2 (X2.2) 0,709** 0,000 Valid
3 (X2.3) 0,669** 0,000 Valid
4 (X2.4) 0,590** 0,000 Valid
5 (X2.5) 0,572** 0,000 Valid
6(X2.6) 0,648** 0,000 Valid
7(X2.7) 0,516** 0,000 Valid
8(X2.8) 0,419** 0,003 Valid
9(X2.9) 0,593** 0,000 Valid
10(X2.10) 0,435** 0,002 Valid
11(X3.11) 0,482** 0,001 Valid

4. UJI VALIDITAS SELF EFFICACY

Nomor Butir Pearson Sig (2-Tailed) Keterangan

Pertanyaan Corelation
1 (X3.1) 0,626** 0,000 Valid
2 (X3.2) 0,779** 0,000 Valid
3 (X3.3) 0,801** 0,000 Valid
4 (X3.4) 0,772** 0,000 Valid
5 (X3.5) 0,475** 0,001 Valid
5. UJI VALIDITAS KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN
DALAM LAPORAN KEUANGAN

Nomor Butir Pearson Sig (2-Tailed) Keterangan

Pertanyaan Corelation
1 (Y.1) 0,626** 0,000 Valid
2 ( Y.2) 0,779** 0,000 Valid
3 ( Y.3) 0,801** 0,000 Valid
4 ( Y.4) 0,772** 0,000 Valid
5 ( Y.5) 0,475** 0,001 Valid

6. UJI RELIABILITAS

Nomor Butir Cronbach’s Keterangan

Pertanyaan Alpha
Red Flags 0,790 Reliabel

Profesionalisme 0,787 Reliabel

Auditor
Self Efficacy 0,732 Reliabel

Kemampuan Auditor 0,874 Reliabel

Mendeteksi
Kecurangan dalam
Laporan Keuangan
.
7. Uji Normalitas Menggunakan P-Plot

8. Uji Normalitas Menggunakan Kolmogorov-Smirnov

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 48
Normal Parameters a,b
Mean .0000000
Std. Deviation 2.41750157
Most Extreme Differences Absolute .079
Positive .079
Negative -.058
Test Statistic .079
Asymp. Sig. (2-tailed) .200c,d

a. Test distribution is Normal.

b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.
9. Uji Heteroskedastisitas

10. Uji Multikolonieritas.

Collinearity

Model Tolerance Statistics VIF

(Constant)

RED FLAGS 0,547 1,827

PROFESIONALISME 0,902 1,109

AUDITOR

SELF-EFFICACY 0,591 1,691

11. Uji Regresi Linier Berganda

Coefficientsa

Unstandardized Standardized Collinearity

Coefficients Coefficients Statistics

Model B Std. Error Beta t Sig. Tolerance VIF

1 (Constant) .562 3.988 .141 .889

total_x1 -.066 .116 -.077 -.571 .571 .547 1.827

total_x2 .564 .078 .761 7.223 .000 .902 1.109

total_x3 .074 .179 .054 .415 .681 .591 1.691

a. Dependent Variable: total_y

12. Uji Koefisien Determinasi ( R2)

Model Summaryb

Adjusted R Std. Error of the

Model R R Square Square Estimate

1 .748a .559 .529 2.499

a. Predictors: (Constant), total_x3, total_x2, total_x1

b. Dependent Variable: total_y

13. Uji Statistik F

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 348.296 3 116.099 18.597 .000b

Residual 274.683 44 6.243

Total 622.979 47

a. Dependent Variable: total_y

b. Predictors: (Constant), total_x3, total_x2, total_x1
Sumber : Data yang diolah tahun 2019

14. Uji Hipotesis Parsial ( Uji Statistik t)

 Coefficientsa

Unstandardized Standardized Collinearity

Coefficients Coefficients Statistics

Model B Std. Error Beta t Sig. Tolerance VIF

1(Constant
.562 3.988 .141 .889
)

total_x1 -.066 .116 -.077 -.571 .571 .547 1.827

total_x2 .564 .078 .761 7.223 .000 .902 1.109

total_x3 .074 .179 .054 .415 .681 .591 1.691

a. Dependent Variable: total_y