Lampiran 1. Data Mentah
Hasil Tabulasi Data Kuesioner Pemahaman SAP (X1)
No Butri Pertanyaan Variabel Pemahaman SAP Total Skor
Pertanyaan 1 Pertanyaan 2 Pertanyaan 3 Pertanyaan 4
36 2 3 3 2 10
37 2 2 2 2 8
38 2 2 3 2 9
39 2 2 2 2 8
40 2 2 4 2 10
41 1 2 3 1 7
42 1 2 2 2 7
43 2 2 3 2 9
44 2 2 2 2 8
45 2 3 4 4 13
46 2 2 2 3 9
47 4 4 3 1 12
48 4 4 3 1 12
49 4 1 1 1 7
50 4 1 1 1 7
51 2 2 4 2 10
52 2 2 4 2 10
53 2 4 4 2 12
54 2 4 4 2 12
55 2 2 2 2 8
Pelatihan (X2)
No Butri Pertanyaan Variabel Pelatihan Total
Skor Pertanyaan 1 Pertanyaan 2 Pertanyaan 3 Pertanyaan 4 Pertanyaan 5 Pertanyaan 6
38 4 4 4 4 3 3 22
39 4 4 4 4 3 3 22
40 4 4 4 4 3 3 22
41 4 4 4 4 3 3 22
42 4 4 4 4 4 4 24
43 4 4 4 4 3 3 22
44 4 4 4 4 4 4 24
45 4 4 4 4 3 3 22
46 2 4 2 2 2 3 15
47 4 4 4 3 1 1 17
48 4 4 4 3 1 1 17
49 5 5 5 5 5 5 30
50 5 5 5 5 5 5 30
51 4 4 4 4 1 1 18
52 4 4 4 4 1 1 18
53 4 4 4 4 4 4 24
54 4 4 4 4 4 4 24
55 4 4 4 4 3 1 20
Akuntabilitas (X3)
No Butri Pertanyaan Variabel Akuntabilitas Total Skor
Pertanyaan 1 Pertanyaan 2 Pertanyaan 3 Pertanyaan 4
2 4 4 3 13
38 5 4 5 3 17
39 2 4 5 3 14
40 4 4 4 3 15
41 1 1 4 3 9
42 2 1 5 3 11
43 3 3 4 3 13
44 3 3 4 3 13
45 2 4 2 2 10
46 2 1 2 2 7
47 4 4 4 4 16
48 4 4 4 4 16
49 4 4 5 5 18
50 4 4 5 5 18
51 2 4 4 4 14
52 2 4 4 4 14
53 1 2 5 2 10
54 1 2 5 1 9
55 2 4 4 3 13
Transparansi (X4)
No Butri Pertanyaan Variabel Transparansi Total Skor
Pertanyaan 1 Pertanyaan 2 Pertanyaan 3 Pertanyaan 4
38 5 4 2 5 16
39 5 3 2 4 14
40 4 3 2 4 13
41 1 2 1 2 6
42 2 4 2 4 12
43 4 3 3 4 14
44 4 3 3 4 14
45 3 3 2 2 10
46 4 4 2 2 12
47 4 3 3 3 13
48 4 3 3 3 13
49 2 4 5 5 16
50 5 5 5 5 20
51 4 2 2 4 12
52 4 2 2 4 12
53 4 5 2 2 13
54 4 5 2 4 15
55 2 4 2 4 12
Penyusunan Laporan Keuangan (Y)
No Butri Pertanyaan Penyusunan Laporan Keuangan Total Skor Pertanyaan 1 Pertanyaan 2 Pertanyaan 3 Pertanyaan 4
38 5 5 4 4 18
39 4 4 4 4 16
40 4 4 4 4 16
41 4 4 4 4 16
42 5 5 4 4 18
43 4 2 4 4 14
44 4 4 4 4 16
45 2 2 4 3 11
46 4 4 3 3 14
47 4 2 3 1 10
48 4 2 3 1 10
49 5 5 5 5 20
50 5 5 5 5 20
51 4 4 4 4 16
52 4 4 4 4 16
53 2 2 4 4 12
54 2 2 4 4 12
55 5 5 2 4 16
Lampiran 2. Uji Validitas dan Reliabilitas
Uji Validitas Variabel Pemahaman SAP (X1)
Correlations
**. Correlation is significant at the 0.01 level (2-tailed).
Uji Reliabilitas Variabel Pemahaman SAP (X1)
Case Processing Summary
N %
Cases Valid 56 100.0
Excludeda 0 .0
Total 56 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
Uji Validitas Variabel Pelatihan (X2)
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Uji Reliabilitas Variabel Pelatihan (X2)
Case Processing Summary
N %
Cases Valid 56 100.0
Excludeda 0 .0
Total 56 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
Uji Validitas Variabel Akuntabilitas (X3)
Correlations
p1 p2 p3 p4 Total
p1 Pearson Correlation 1 .101 .116 .388** .703**
Sig. (2-tailed) .457 .393 .003 .000
N 56 56 56 56 56
p2 Pearson Correlation .101 1 .217 .164 .614**
Sig. (2-tailed) .457 .108 .228 .000
N 56 56 56 56 56
p3 Pearson Correlation .116 .217 1 .162 .489**
Sig. (2-tailed) .393 .108 .233 .000
N 56 56 56 56 56
p4 Pearson Correlation .388** .164 .162 1 .679**
Sig. (2-tailed) .003 .228 .233 .000
N 56 56 56 56 56
Total Pearson Correlation .703** .614** .489** .679** 1
Sig. (2-tailed) .000 .000 .000 .000
N 56 56 56 56 56
**. Correlation is significant at the 0.01 level (2-tailed).
Uji Reliabilitas Variabel Akuntabilitas (X3)
Case Processing Summary
N %
Cases Valid 56 100.0
Excludeda 0 .0
Total 56 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
Uji Validitas Variabel Transparansi (X4)
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Uji Reliabilitas Variabel Transparansi (X4)
Case Processing Summary
N %
Cases Valid 56 100.0
Excludeda 0 .0
Total 56 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
Uji Validitas Variabel Penyusunan Laporan Keuangan (Y)
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Uji Reliabilitas Variabel Penyusunan Laporan Keuangan (Y)
Case Processing Summary
N %
Cases Valid 56 100.0
Excludeda 0 .0
Total 56 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's
Alpha N of Items
Lampiran 3: Uji Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Variance
Pemahaman SAP 56 6 16 9.86 2.460 6.052
Pelatihan 56 12 30 20.70 4.147 17.197
Akuntabilitas 56 7 18 13.75 2.466 6.082
Transparansi 56 6 20 13.11 2.417 5.843
Penyusunan Laporan
Keuangan 56 10 20 15.54 2.132 4.544
Valid N (listwise) 56