UJI VALIDITAS DAN RELIABILITAS

APLIKASI ANALISIS KUANTITATIF

1. INDEPENDENSI (IN)
Correlations

IN.1 IN.2 IN.3 IN.4 IN.5 IN.6 IN.7 IN.8 TOTAL IN.1
IN.1 Pearson Correlation 1 ,619** ,638** ,704** ,707** ,613** ,737** ,361** ,809**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,005 ,000
N 60 60 60 60 60 60 60 60 60
IN.2 Pearson Correlation ,619 **
1 ,678 **
,777 **
,707 **
,623 **
,620 **
,676 **
,849**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.3 Pearson Correlation ,638 **
,678 **
1 ,707 **
,745 **
,765 **
,766 **
,554 **
,880**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.4 Pearson Correlation ,704 **
,777 **
,707 **
1 ,676 **
,665 **
,694 **
,617 **
,870**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.5 Pearson Correlation ,707** ,707** ,745** ,676** 1 ,672** ,745** ,445** ,858**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.6 Pearson Correlation ,613 **
,623 **
,765 **
,665 **
,672 **
1 ,783 **
,496 **
,846**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.7 Pearson Correlation ,737 **
,620 **
,766 **
,694 **
,745 **
,783 **
1 ,470 **
,875**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
IN.8 Pearson Correlation ,361 **
,676 **
,554 **
,617 **
,445 **
,496 **
,470 **
1 ,685**
Sig. (2-tailed) ,005 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
TOTAL IN.1 Pearson Correlation ,809** ,849** ,880** ,870** ,858** ,846** ,875** ,685** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).
  Berdasarkan uji validitasi diperoleh nilai pearson correlation diatas 0,3 dan asymp. sig dibawah 0,05 pada table TOTAL IN maka
pengaruh independensi terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan”VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excludeda 0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,937 8

 Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,937 lebih besar 0,7 maka pengaruh independensi terhadap kualitas
audit pada kantor akuntan publik di provinsi Bali dinyatakan “RELIABLE”.

2. KOMPETENSI (KP)

Correlations
KP.1 KP.2 KP.3 KP.4 KP.5 KP.6 KP.7 TOTAL KP.1
KP.1 Pearson Correlation 1 ,545 **
,412 **
,532 **
,433 **
,522 **
,699 **
,723**
Sig. (2-tailed) ,000 ,001 ,000 ,001 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
KP.2 Pearson Correlation ,545 **
1 ,762 **
,639 **
,710 **
,747 **
,556 **
,864**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
KP.3 Pearson Correlation ,412** ,762** 1 ,613** ,800** ,733** ,508** ,834**
Sig. (2-tailed) ,001 ,000 ,000 ,000 ,000 ,000 ,000
 N 60 60 60 60 60 60 60 60
KP.4 Pearson Correlation ,532 **
,639 **
,613**
1 ,569**
,798 **
,653
**
,831**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
KP.5 Pearson Correlation ,433 **
,710 **
,800**
,569 **
1 ,696 **
,530
**
,817**
Sig. (2-tailed) ,001 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
KP.6 Pearson Correlation ,522 **
,747 **
,733**
,798 **
,696**
1 ,650
**
,894**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
KP.7 Pearson Correlation ,699** ,556** ,508** ,653** ,530** ,650** 1 ,799**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
TOTAL KP.1 Pearson Correlation ,723 **
,864 **
,834**
,831 **
,817**
,894 **
,799
**
1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).

 Berdasarkan uji validitasi diperoleh nilai pearson correlation diatas 0,3 dan asymp. sig dibawah 0,05 pada table TOTAL KP
maka pengaruh kompetensi terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excluded a
0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,920 7
  Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,920 lebih besar 0,7 maka pengaruh kompetensi terhadap kualitas
audit pada kantor akuntan publik di provinsi Bali dinyatakan “RELIABLE”.

3. INTEGRITAS (IT)

Correlations
IT.1 IT.2 IT.3 IT.4 IT.5 IT.6 IT.7 IT.8 TOTAL IT.1
IT.1 Pearson Correlation 1 ,568** ,369** ,416** ,330** ,169 -,017 -,185 ,510**
Sig. (2-tailed) ,000 ,004 ,001 ,010 ,196 ,898 ,157 ,000
N 60 60 60 60 60 60 60 60 60
IT.2 Pearson Correlation ,568** 1 ,266* ,363** ,349** ,245 ,114 ,136 ,641**
Sig. (2-tailed) ,000 ,040 ,004 ,006 ,059 ,387 ,301 ,000
N 60 60 60 60 60 60 60 60 60
IT.3 Pearson Correlation ,369 **
,266 *
1 ,628 **
,705 **
,428 **
,134 ,015 ,700**
Sig. (2-tailed) ,004 ,040 ,000 ,000 ,001 ,306 ,912 ,000
N 60 60 60 60 60 60 60 60 60
IT.4 Pearson Correlation ,416 **
,363 **
,628 **
1 ,475 **
,325 *
,090 ,093 ,665**
Sig. (2-tailed) ,001 ,004 ,000 ,000 ,011 ,496 ,482 ,000
N 60 60 60 60 60 60 60 60 60
IT.5 Pearson Correlation ,330** ,349** ,705** ,475** 1 ,480** ,163 ,237 ,771**
Sig. (2-tailed) ,010 ,006 ,000 ,000 ,000 ,214 ,069 ,000
N 60 60 60 60 60 60 60 60 60
IT.6 Pearson Correlation ,169 ,245 ,428** ,325* ,480** 1 ,563** ,048 ,681**
Sig. (2-tailed) ,196 ,059 ,001 ,011 ,000 ,000 ,716 ,000
N 60 60 60 60 60 60 60 60 60
IT.7 Pearson Correlation -,017 ,114 ,134 ,090 ,163 ,563 **
1 -,023 ,443**
Sig. (2-tailed) ,898 ,387 ,306 ,496 ,214 ,000 ,864 ,000
N 60 60 60 60 60 60 60 60 60
IT.8 Pearson Correlation -,185 ,136 ,015 ,093 ,237 ,048 -,023 1 ,357**
Sig. (2-tailed) ,157 ,301 ,912 ,482 ,069 ,716 ,864 ,005
N 60 60 60 60 60 60 60 60 60
TOTAL IT.1 Pearson Correlation ,510** ,641** ,700** ,665** ,771** ,681** ,443** ,357** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,005
N 60 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).
 *. Correlation is significant at the 0.05 level (2-tailed).

 Berdasarkan uji validitasi diperoleh nilai pearson correlation diatas 0,3 dan asymp. sig dibawah 0,05 pada table TOTAL IT maka
pengaruh integritas terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excluded a
0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,708 8

 Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,708 lebih besar 0,7 maka pengaruh integritas terhadap kualitas
audit pada kantor akuntan publik di provinsi Bali dinyatakan “RELIABLE”.

4. TIME BUDGET PRESSURE

Correlations
TBP.1 TBP.2 TBP.3 TBP.4 TBP.5 TBP.6 TBP.7 TBP.8 TBP.9 TOTAL TBP.1
TBP.1 Pearson Correlation 1 ,782**
,846 **
,663 **
,879 **
,786 **
,623 **
,350 **
,315 *
,928**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,006 ,014 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.2 Pearson Correlation ,782 **
1 ,666 **
,594 **
,628 **
,760 **
,525 **
,453 **
,494 **
,869**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
 N 60 60 60 60 60 60 60 60 60 60
TBP.3 Pearson Correlation ,846 **
,666**
1 ,736**
,878 **
,871**
,498 **
,234 ,233 ,883**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,071 ,073 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.4 Pearson Correlation ,663 **
,594**
,736 **
1 ,649 **
,725**
,382 **
,158 ,143 ,738**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,003 ,227 ,276 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.5 Pearson Correlation ,879 **
,628**
,878 **
,649**
1 ,852**
,500 **
,225 ,154 ,859**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,084 ,239 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.6 Pearson Correlation ,786** ,760** ,871** ,725** ,852** 1 ,420** ,247 ,241 ,870**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,001 ,057 ,063 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.7 Pearson Correlation ,623 **
,525**
,498 **
,382**
,500 **
,420**
1 ,162 ,266 *
,660**
Sig. (2-tailed) ,000 ,000 ,000 ,003 ,000 ,001 ,215 ,040 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.8 Pearson Correlation ,350 **
,453**
,234 ,158 ,225 ,247 ,162 1 ,830 **
,502**
Sig. (2-tailed) ,006 ,000 ,071 ,227 ,084 ,057 ,215 ,000 ,000
N 60 60 60 60 60 60 60 60 60 60
TBP.9 Pearson Correlation ,315 *
,494**
,233 ,143 ,154 ,241 ,266 *
,830**
1 ,504**
Sig. (2-tailed) ,014 ,000 ,073 ,276 ,239 ,063 ,040 ,000 ,000
N 60 60 60 60 60 60 60 60 60 60
TOTAL TBP.1 Pearson Correlation ,928** ,869** ,883** ,738** ,859** ,870** ,660** ,502** ,504** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

 Berdasarkan uji validitasi diperoleh nilai pearson correlation diatas 0,3 dan asymp. sig dibawah 0,05 pada table TOTAL TBP
maka pengaruh time budget pressure terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excluded a
0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,910 9

 Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,910 lebih besar 0,7 maka pengaruh time budget pressure
terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “RELIABLE”.

5. FEE AUDIT

Correlations
FA.1 FA.2 FA.3 FA.4 FA.5 FA.6 FA.7 FA.8 TOTAL FA.1
FA.1 Pearson Correlation 1 ,447** ,547** ,277* ,180 ,409** ,013 ,633** ,682**
Sig. (2-tailed) ,000 ,000 ,032 ,170 ,001 ,923 ,000 ,000
N 60 60 60 60 60 60 60 60 60
FA.2 Pearson Correlation ,447 **
1 ,403 **
,232 ,167 ,500 **
-,115 ,595 **
,647**
Sig. (2-tailed) ,000 ,001 ,075 ,203 ,000 ,382 ,000 ,000
N 60 60 60 60 60 60 60 60 60
FA.3 Pearson Correlation ,547 **
,403 **
1 ,307 *
,213 ,361 **
,000 ,485 **
,640**
Sig. (2-tailed) ,000 ,001 ,017 ,102 ,005 1,000 ,000 ,000
N 60 60 60 60 60 60 60 60 60
FA.4 Pearson Correlation ,277 *
,232 ,307 *
1 ,330 *
,367 **
,207 ,459 **
,624**
Sig. (2-tailed) ,032 ,075 ,017 ,010 ,004 ,113 ,000 ,000
N 60 60 60 60 60 60 60 60 60
FA.5 Pearson Correlation ,180 ,167 ,213 ,330* 1 ,356** ,364** ,357** ,596**
Sig. (2-tailed) ,170 ,203 ,102 ,010 ,005 ,004 ,005 ,000
N 60 60 60 60 60 60 60 60 60
FA.6 Pearson Correlation ,409 **
,500 **
,361 **
,367 **
,356 **
1 ,099 ,391 **
,703**
 Sig. (2-tailed) ,001 ,000 ,005 ,004 ,005 ,452 ,002 ,000
N 60 60 60 60 60 60 60 60 60
FA.7 Pearson Correlation ,013 -,115 ,000 ,207 ,364** ,099 1 -,049 ,351**
Sig. (2-tailed) ,923 ,382 1,000 ,113 ,004 ,452 ,710 ,006
N 60 60 60 60 60 60 60 60 60
FA.8 Pearson Correlation ,633 **
,595**
,485**
,459
**
,357**
,391
**
-,049 1 ,754**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,005 ,002 ,710 ,000
N 60 60 60 60 60 60 60 60 60
TOTAL FA.1 Pearson Correlation ,682 **
,647**
,640**
,624
**
,596**
,703
**
,351**
,754 **
1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,006 ,000
N 60 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

 Berdasarkan uji validitasi diperoleh nilai pearson correlation diatas 0,3 dan asymp. sig dibawah 0,05 pada table TOTAL FA
maka pengaruh fee audit terhadap kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excluded a
0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,759 8

 Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,759 lebih besar 0,7 maka pengaruh fee audit terhadap kualitas
audit pada kantor akuntan publik di provinsi Bali dinyatakan “RELIABLE”.
6. KUALITAS AUDIT
  Berdasarkan uji validitasi diperoleh nilai pearson correlation dibawah 0,3 dan asymp.sig diatas 0,05 pada table TOTAL
KA maka pengaruh kualitas audit pada kantor akuntan publik di provinsi Bali dinyatakan “TIDAK VALID”.

Case Processing Summary

N %
Cases Valid 60 100,0
Excludeda 0 ,0
Total 60 100,0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,646 12

 Berdasarkan uji reliabilitas diperoleh nilai Cronbach’s Alpha 0,646 kurang dari 0,7 maka pengaruh kualitas audit pada kantor
akuntan publik di provinsi Bali dinyatakan “TIDAK RELIABLE”.