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Hasil Spss
Hasil Spss
Descriptive Statistics
Correlations
Correlations
pemanfaatan
teknologi
X2.1 X2.2 X2.3 informasi
X2.1 Pearson Correlation 1 .671** .700** .905**
Sig. (2-tailed) .000 .000 .000
N 86 86 86 86
X2.2 Pearson Correlation .671** 1 .556** .848**
Sig. (2-tailed) .000 .000 .000
N 86 86 86 86
X2.3 Pearson Correlation .700** .556** 1 .865**
Sig. (2-tailed) .000 .000 .000
N 86 86 86 86
pemanfaatan teknologi Pearson Correlation .905** .848** .865** 1
informasi Sig. (2-tailed) .000 .000 .000
N 86 86 86 86
Correlations
pengendalian internal
X3.1 Pearson Correlation .839**
Sig. (2-tailed) .000
N 86
X3.2 Pearson Correlation .834**
Sig. (2-tailed) .000
N 86
X3.3 Pearson Correlation .882**
Sig. (2-tailed) .000
N 86
X3.4 Pearson Correlation .872**
Sig. (2-tailed) .000
N 86
X3.5 Pearson Correlation .792**
Sig. (2-tailed) .000
N 86
pengendalian internal Pearson Correlation 1
Sig. (2-tailed)
N 86
Correlations
kualitas laporan keuangan
Y1 Pearson Correlation .816**
Sig. (2-tailed) .000
N 86
Y2 Pearson Correlation .855**
Sig. (2-tailed) .000
N 86
Y3 Pearson Correlation .795**
Sig. (2-tailed) .000
N 86
Y4 Pearson Correlation .837**
Sig. (2-tailed) .000
N 86
kualitas laporan keuangan Pearson Correlation 1
Sig. (2-tailed)
N 86
Reliability Statistics
Cronbach's
Alpha N of Items
.909 3
Item Statistics
Mean Std. Deviation N
X1.1 4.1395 .85630 86
X1.2 3.9535 .86646 86
X1.3 4.0465 .86646 86
Item-Total Statistics
Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted
X1.1 8.0000 2.541 .879 .818
X1.2 8.1860 2.647 .807 .879
X1.3 8.0930 2.721 .771 .909
Reliability
Scale: ALL VARIABLES
Reliability Statistics
Cronbach's
Alpha N of Items
.843 3
Item Statistics
Mean Std. Deviation N
X2.1 3.5116 1.07094 86
X2.2 3.1628 1.06119 86
X2.3 3.7674 1.10266 86
Item-Total Statistics
Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted
X2.1 6.9302 3.642 .777 .714
X2.2 7.2791 4.015 .664 .823
X2.3 6.6744 3.799 .687 .803
Reliability
Scale: ALL VARIABLES
Reliability Statistics
Cronbach's
Alpha N of Items
.896 5
Item Statistics
Mean Std. Deviation N
X3.1 3.8372 .86583 86
X3.2 3.8140 .87463 86
X3.3 3.5349 .82173 86
X3.4 3.7674 .83560 86
X3.5 3.4884 .95479 86
Item-Total Statistics
Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted
X3.1 14.6047 8.854 .742 .874
X3.2 14.6279 8.848 .733 .876
X3.3 14.9070 8.791 .813 .859
X3.4 14.6744 8.787 .796 .863
X3.5 14.9535 8.798 .656 .896
Reliability
Scale: ALL VARIABLES
Case Processing Summary
N %
Cases Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
Reliability Statistics
Cronbach's
Alpha N of Items
.844 4
Item Statistics
Mean Std. Deviation N
Y1 4.3023 .70410 86
Y2 4.2791 .69707 86
Y3 4.1395 .63548 86
Y4 4.3488 .64657 86
Item-Total Statistics
Cronbach's
Scale Mean if Scale Variance if Corrected Item- Alpha if Item
Item Deleted Item Deleted Total Correlation Deleted
Y1 12.7674 2.863 .652 .815
Y2 12.7907 2.756 .722 .783
Y3 12.9302 3.077 .642 .818
Y4 12.7209 2.933 .705 .791
Regression
Variables Entered/Removeda
Variables Variables
Model Entered Removed Method
1 pengendalian
internal, sumber
daya manusia,
. Enter
pemanfaatan
teknologi
informasib
Model Summaryb
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 .834a .696 .685 1.24463
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 290.556 3 96.852 62.522 .000b
Residual 127.026 82 1.549
Total 417.581 85
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 7.741 .781 9.917 .000
sumber daya manusia .213 .080 .229 2.651 .010
pemanfaatan teknologi
.242 .088 .309 2.762 .007
informasi
pengendalian internal .229 .069 .378 3.302 .001
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 13.3955 20.2822 17.0698 1.84887 86
Residual -2.53862 2.12357 .00000 1.22246 86
Std. Predicted Value -1.987 1.738 .000 1.000 86
Std. Residual -2.040 1.706 .000 .982 86
Model Summarya
a. Dependent
Variable: kualitas
laporan keuangan
Coefficientsa
Collinearity Statistics
Model Tolerance VIF
1 sumber daya manusia .499 2.005
pemanfaatan teknologi
.297 3.364
informasi
pengendalian internal .283 3.532
Collinearity Diagnosticsa
Variance Proportions
pemanfaatan
sumber daya teknologi
Model Dimension Eigenvalue Condition Index (Constant) manusia informasi
1 1 3.943 1.000 .00 .00 .00
2 .035 10.581 .46 .00 .24
3 .014 16.882 .32 .97 .13
4 .008 22.779 .22 .03 .63
Collinearity Diagnosticsa
Variance Proportions
Model Dimension pengendalian internal
1 1 .00
2 .01
3 .02
4 .97
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 13.3955 20.2822 17.0698 1.84887 86
Std. Predicted Value -1.987 1.738 .000 1.000 86
Standard Error of Predicted
.160 .404 .262 .058 86
Value
Adjusted Predicted Value 13.5148 20.2971 17.0820 1.84016 86
Residual -2.53862 2.12357 .00000 1.22246 86
Std. Residual -2.040 1.706 .000 .982 86
Stud. Residual -2.093 1.750 -.005 1.011 86
Deleted Residual -2.67196 2.23279 -.01222 1.29494 86
Stud. Deleted Residual -2.138 1.772 -.009 1.019 86
Mahal. Distance .409 7.958 2.965 1.785 86
Cook's Distance .000 .097 .015 .023 86
Centered Leverage Value .005 .094 .035 .021 86
Model Summaryb
Adjusted R Std. Error of the
Model R R Square Square Estimate
a
1 .294 .087 .053 .63560
a. Predictors: (Constant), pengendalian internal, sumber daya manusia,
pemanfaatan teknologi informasi
b. Dependent Variable: res_2
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 3.146 3 1.049 2.596 .058b
Residual 33.127 82 .404
Total 36.273 85
a. Dependent Variable: res_2
b. Predictors: (Constant), pengendalian internal, sumber daya manusia, pemanfaatan teknologi informasi
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 1.771 .399 4.442 .000
sumber daya manusia .013 .041 .047 .314 .754
pemanfaatan teknologi
-.056 .045 -.241 -1.244 .217
informasi
pengendalian internal -.017 .035 -.097 -.487 .627
a. Dependent Variable: res_2
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value .6971 1.3798 1.0273 .19238 86
Std. Predicted Value -1.716 1.832 .000 1.000 86
Standard Error of Predicted
.081 .206 .134 .030 86
Value
Adjusted Predicted Value .6214 1.3785 1.0228 .19392 86
Residual -1.11852 1.30426 .00000 .62429 86
Std. Residual -1.760 2.052 .000 .982 86
Stud. Residual -1.804 2.156 .003 1.009 86
Deleted Residual -1.17605 1.44027 .00448 .65943 86
Stud. Deleted Residual -1.830 2.207 .007 1.019 86
Mahal. Distance .409 7.958 2.965 1.785 86
Cook's Distance .000 .121 .014 .023 86
Centered Leverage Value .005 .094 .035 .021 86
a. Dependent Variable: res_2