Lampiran 1 KUESIONER. Bagian Pertama. Identitas Responden

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56 Lampiran 1

KUESIONER

Kuesioner ini dimaksudkan untuk meneliti Persepsi Pembuat Laporan Keuangan SKPD Terhadap Keterpahaman Prinsip Akuntansi dan Pelaporan Keuangan Dalam Kerangka Konseptual PP No. 71 Tahun 2010. Sehubungan dengan hal tersebut, maka diharapkan partisipasi Bapak/Ibu untuk bersedia mengisi kuesioner ini dengan jujur.

 Bagian Pertama

Identitas Responden

Bagian ini berisi pertanyaan mengenai identitas responden yang berupa isian dan pilihan. Bapak/ Ibu diminta untuk mengisi identitas dan memberi tanda (√) pada kotak dan mengisi isian yang tersedia dengan jujur dan jelas.

Usia :...

Jabatan :...

Masa Kerja Keseluruhan :...

Masa Kerja di bidang akuntansi/keuangan :...

Bidang pendidikan yang pernah ditempuh (Boleh diisi lebih dari satu) :

1. SMU/SMA SMK Akuntansi SMK Non Akuntansi

2. D1 Akuntansi D1 Non Akuntansi

3. D2 Akuntansi D2 Non Akuntansi

4. D3 Akuntansi D3 Non Akuntansi

5. S1 Akuntansi S1 Non Akuntansi

6. S2 Akuntansi S2 Non Akuntansi

7. S3 Akuntansi S3 Non Akuntansi

Pelatihan yang pernah diikuti : Pelatihan Akuntansi Dasar

Pelatihan Akuntansi Keuangan dan Komputer Akuntansi

Pelatihan Akuntansi Pemerintahan

Lainnya

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57  Bagian Kedua

Di bawah ini adalah pernyataan-pernyataan yang ditujukan untuk mengetahui persepsi responden yang berada di bagian akuntansi pada SKPD Kabupaten Semarang terkait dengan Prinsip Akuntansi Pemerintah dalam PP No. 71 Tahun 2010 tentang peraturan pemerintah yang berbasis akrual. Berilah tanda (√) pada kolom yang tersedia.

Keterangan :

STM : Sangat Tidak Mudah CM : Cukup Mudah SM : Sangat Mudah TM : Tidak Mudah M : Mudah

No Prinsip Akuntansi Pemerintahan

Pernyataan Pilihan Jawaban STM TM CM M SM 1. Basis Akuntansi 1. Laporan Keuangan Pemda

menggunakan basis akrual.

2. Laporan Keuangan basis kas harus sesuai dengan peraturan perundangan.

3. Pendapatan dapat diakui walaupun kas belum diterima.

4. Beban dapat diakui walaupun kas belum dikeluarkan.

5. Bantuan pihak luar/asing dalam bentuk jasa disajikan pada Laporan Operasional.

6. Laporan Realisasi Anggaran basis kas mengakui pendapatan pada saat kas diterima.

7. Laporan Realisasi Anggaran basis kas mengakui belanja pada saat kas dikeluarkan.

8. Laporan Realisasi Anggaran basis akrual mengakui pendapatan meskipun kas belum diterima.

9. Laporan Realisasi Anggaran basis akrual mengakui belanja transfer meskipun kas belum dikeluarkan.

10. Basis akrual untuk Neraca tidak

memperhatikan saat kas atau setara kas

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58 diterima atau dibayar.

2. Nilai Hitoris 11. Perolehan aset dicatat sebesar pengeluaran kas, setara kas atau sebesar nilai wajar.

12. Kewajiban dicatat sebesar jumlah kas dan setara kas yang diharapkan.

13. Nilai historis lebih obyektif dan dapat diverifikasi

14. Nilai wajar aset dapat digunakan bilamana tidak terdapat nilai historis.

3. Realisasi 15. Pendapatan atau belanja basis kas diakui setelah menambah atau mengurangi kas dan sudah diotorisasi melalui anggaran.

16. Biaya dan pendapatan dalam akuntansi pemerintah tidak mendapat penekanan seperti akuntansi komersial.

4. Substansi Mengungguli Bentuk Formal

17. Transaksi dicatat sesuai substansi dan realitas ekonomi bukan hanya dipengaruhi aspek formalitas.

18. Transaksi tidak konsisten dengan aspek formalitas maka harus diungkapkan di Catatan atas Laporan Keuangan.

5. Prinsip Periodisitas

19. Kegiatan akuntansi dan pelaporan keuangan entitas perlu dibagi menjadi periode-periode pelaporan.

20. Periode utama yang digunakan dalam kegiatan akuntansi adalah periode tahunan.

21. Periode bulanan, triwulan, dan semesteran dianjurkan dalam kegiatan akuntansi dan pelaporan keuangan.

6. Prinsip Konsistensi

22. Perlakuan akuntansi yang sama diterapkan dari periode ke periode.

23. Metode akuntansi dapat diubah dengan syarat metode yang baru harus memberikan informasi yang lebih baik.

24. Perubahan penggunaan metode diungkapkan pada Catatan atas Laporan Keuangan.

7. Pengungkapan Lengkap

25. Laporan keuangan menyajikan secara lengkap informasi yang dibutuhkan oleh pengguna.

26. Informasi yang dibutuhkan pengguna

dapat diletakkan pada lembar muka

laporan keuangan atau Catatan atas

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59 Laporan Keuangan.

8. Penyajian Wajar 27. Laporan Keuangan Pemda disajikan dengan wajar.

28. Pertimbangan sehat diperlukan ketika menghadapi ketidakpastian peristiwa dan keadaan tertentu.

29. Pertimbangan sehat mengandung unsur kehati-hatian.

30. Laporan Keuangan tetaplah netral dan andal walaupun menggunakan pertimbangan sehat.

Lampiran 2

Daftar pertanyaan wasancara diluar prinsip akuntansi dan pelaporan keuangan PP No. 71 Tahun 2010 :

 Kabupaten Semarang menggunakan SAP basis akrual mulai tahun berapa?

 Dalam perubahan SAP ini, apakah terjadi kendala dalam pelaporan keuangan di kantor

ini?

 Hal apa saja yang sering terjadi salah dalam pelaporan keuangan dengan basis akrual di

kantor ini?

 Kenapa sering dilakukan pergantian pada staf keuangan? Apakah pergantian ini

bermaksud agar semakin baik kinerja bagian keuangan kantornya? Pegawai seperti apa yang ditempatkan untuk mengganti bagian staf keuangan ini?

 Apakah pernah pelaporan keuangan disini terlambat dalam melaporkan laporan

keuangan?

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60 Lampiran 3

UJI VALIDITAS BKUD

Correlations

BKUD1 BKUD2 BKUD3 BKUD4 BKUD5 BKUD6 BKUD7 BKUD8 BKUD9 BKUD10 BKUD11 BKUD12 BKUD13 BKUD14 BKUD15

BKUD1

Pearson Correlation

1 .084 .181 -.158 .242 .011 -.017 -.125 -.087 .349 .226 .014 -.040 -.047 -.091

Sig. (2- tailed)

.657 .337 .404 .197 .952 .929 .510 .647 .059 .229 .940 .834 .804 .633

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD2

Pearson Correlation

.084 1 .175 .131 -.248 .095 .094 .371

^*

.085 .077 .157 .056 -.101 -.011 .199

Sig. (2- tailed)

.657 .356 .489 .186 .618 .622 .043 .653 .685 .408 .767 .595 .954 .291

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD3

Pearson Correlation

.181 .175 1 .131 -.248 .332 -.023 .223 .144 .179 .196 .293 -.193 .153 -.126

Sig. (2- tailed)

.337 .356 .489 .186 .073 .902 .237 .446 .344 .299 .117 .306 .419 .507

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD4

Pearson Correlation

-.158 .131 .131 1 -.333 .000 -.267 .113 .336 .093 .358 .539

^**

-.140 .333 .186

Sig. (2- tailed)

.404 .489 .489 .072 1.000 .153 .552 .069 .626 .052 .002 .461 .072 .326

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD5 Pearson Correlation

.242 -.248 -.248 -.333 1 .161 -.089 .063 .157 .062 -.149 -.097 .140 .028 .062

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61

Sig. (2- tailed)

.197 .186 .186 .072 .397 .640 .742 .407 .745 .432 .611 .461 .884 .745

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD6

Pearson Correlation

.011 .095 .332 .000 .161 1 -.193 .068 .219 -.034 -.323 .090 -.329 .135 -.117

Sig. (2- tailed)

.952 .618 .073 1.000 .397 .307 .721 .246 .860 .082 .637 .076 .475 .537

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD7

Pearson Correlation

-.017 .094 -.023 -.267 -.089 -.193 1 -.151 -.234 -.199 .239 -.355 .533

^**

-.535

^**

-.199

Sig. (2- tailed)

.929 .622 .902 .153 .640 .307 .426 .214 .293 .203 .054 .002 .002 .293

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD8

Pearson Correlation

-.125 .371

^*

.223 .113 .063 .068 -.151 1 .038 -.105 -.202 .164 .198 .000 -.105

Sig. (2- tailed)

.510 .043 .237 .552 .742 .721 .426 .842 .581 .284 .386 .295 1.000 .581

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD9

Pearson Correlation

-.087 .085 .144 .336 .157 .219 -.234 .038 1 .100 .241 .304 .014 .353 .194

Sig. (2- tailed)

.647 .653 .446 .069 .407 .246 .214 .842 .599 .200 .102 .941 .056 .305

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD10

Pearson Correlation

.349 .077 .179 .093 .062 -.034 -.199 -.105 .100 1 .042 .169 -.176 .139 -.099

Sig. (2- tailed)

.059 .685 .344 .626 .745 .860 .293 .581 .599 .828 .371 .354 .463 .602

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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62

BKUD11

Pearson Correlation

.226 .157 .196 .358 -.149 -.323 .239 -.202 .241 .042 1 .074 .282 -.168 .166

Sig. (2- tailed)

.229 .408 .299 .052 .432 .082 .203 .284 .200 .828 .697 .131 .376 .380

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD12

Pearson Correlation

.014 .056 .293 .539

^**

-.097 .090 -.355 .164 .304 .169 .074 1 -.139 .301 .169

Sig. (2- tailed)

.940 .767 .117 .002 .611 .637 .054 .386 .102 .371 .697 .462 .106 .371

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD13

Pearson Correlation

-.040 -.101 -.193 -.140 .140 -.329 .533

^**

.198 .014 -.176 .282 -.139 1 -.604

^**

-.371

^*

Sig. (2- tailed)

.834 .595 .306 .461 .461 .076 .002 .295 .941 .354 .131 .462 .000 .044

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD14

Pearson Correlation

-.047 -.011 .153 .333 .028 .135 -.535

^**

.000 .353 .139 -.168 .301 -.604

^**

1 .255

Sig. (2- tailed)

.804 .954 .419 .072 .884 .475 .002 1.000 .056 .463 .376 .106 .000 .173

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

BKUD15

Pearson Correlation

-.091 .199 -.126 .186 .062 -.117 -.199 -.105 .194 -.099 .166 .169 -.371

^*

.255 1

Sig. (2- tailed)

.633 .291 .507 .326 .745 .537 .293 .581 .305 .602 .380 .371 .044 .173

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed).

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

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63

Correlations

res 1

res 2

res 3

res 4

res5 res6 res7 res8 res 9

res 10

res 11

res1 2

res 13

res 14

res1 5

res1 6

res1 7

res1 8

res1 9

res2 0

res 21

res2 2

res2 3

res 24

res 25

res2 6

res 27

res2 8

res2 9

res 30

res3 1

res3 2

res 33

res3 4

res3 5

res3 6

res3 7

res 38

res 39

res4 0

res4 1

res 42

res4 3

res 1

Pearson Correlat ion

1 .44 3^*

- .05 1

- .22 2

.159 .285 - .071

- .021

- .07 1

.21 5

- .00 5

.080 .16 5

.^b .025 - .122

- .047

.339 - .265

- .120

- .01 4

.074 - .322

.^b .16 4

- .152

.^b - .149

- .400

*

- .05 3

- .178

- .242

.06 6

- .170

- .154

- .311

.174 .37 8^*

.06 1

- .059

- .172

.18 0

.111

Sig. (2- tailed)

.01 4

.79 0

.23 7

.402 .127 .711 .914 .71 0

.25 5

.97 9

.675 .38 5

. .894 .522 .804 .067 .156 .528 .94 0

.698 .083 . .38 7

.424 . .432 .028 .78 0

.347 .197 .72 8

.369 .416 .094 .358 .03 9

.74 8

.755 .363 .34 1

.561

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 2

.44 3^*

1 .21 0

- .15 6

.140 .277 - .131

- .320

.04 1

.14 6

.12 7

.012 - .02 8

.^b .301 .087 .166 .284 - .042

.140 - .06 0

.065 - .213

.^b .17 1

.037 .^b .059 - .078

.18 7

- .078

- .213

.05 8

.003 - .004

.028 .223 .42 3^*

.09 2

- .009

- .021

.22 4

.069

Sig. (2- tailed)

.01 4

.26 6

.41 0

.462 .138 .491 .084 .82 8

.44 3

.50 5

.951 .88 5

. .106 .646 .381 .128 .828 .459 .75 4

.734 .257 . .36 7

.848 . .759 .681 .32 3

.681 .259 .76 0

.987 .982 .883 .236 .02 0

.62 8

.964 .913 .23 4

.719

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 3

- .05 1

.21 0

1 .29 3

- .209

- .040

- .155

- .196

- .02 6

.25 7

- .01 1

.175 - .32 7

.^b .195 .218 .155 .074 - .343

- .175

.20 4

- .069

.069 .^b - .18 0

.319 .^b .189 .195 .17 5

.098 .121 .02 4

.084 - .120

.016 .088 .03 4

.13 4

- .130

.273 .23 0

- .185

Sig. (2- tailed)

.79 0

.26 6

.11 6

.267 .834 .414 .299 .89 2

.17 1

.95 4

.355 .07 8

. .302 .247 .412 .699 .064 .354 .28 0

.716 .718 . .34 2

.085 . .317 .301 .35 5

.608 .524 .89 9

.660 .528 .933 .644 .85 8

.47 9

.493 .144 .22 1

.327

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 4

- .22 2

- .15 6

.29 3

1 .029 .191 .176 .031 .05 3

.08 8

- .02 2

.239 - .03 5

.^b .000 .149 .053 .178 - .016

- .036

- .06 4

.332 .070 .^b .07 4

.147 .^b .247 .200 .23 9

.080 .286 .00 0

.109 .045 - .055

.132 - .21 0

.23 6

- .044

.293 .33 7

.000

Sig. (2- tailed)

.23 7

.41 0

.11 6

.881 .312 .352 .871 .78 1

.64 5

.90 7

.203 .85 3

. 1.00 0

.432 .781 .345 .932 .851 .73 6

.073 .711 . .69 9

.438 . .189 .289 .20 3

.674 .125 1.0 00

.565 .815 .773 .486 .26 6

.20 9

.815 .115 .06 9

1.00 0 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 5

.15 9

.14 0

- .20 9

.02 9

1 .721

**

.277 .155 - .07 6

- .12 5

.17 5

.171 .12 6

.^b - .305

.106 .038 .127 .198 .359 .02 3

.237 - .025

.^b .17 1

.277 .^b .403

*

.229 - .08 5

- .200

- .123

.00 0

.279 - .016

- .039

.558

**

.15 0

.25 3

- .127

.324 - .04 8

.188

Lampiran 4

UJI VALIDITAS NON BKUD

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64

Sig. (2- tailed)

.40 2

.46 2

.26 7

.88 1

.000 .138 .414 .69 0

.50 9

.35 4

.367 .50 7

. .101 .575 .842 .502 .293 .051 .90 4

.207 .895 . .36 6

.139 . .027 .224 .65 4

.289 .518 1.0 00

.136 .933 .837 .001 .43 0

.17 7

.503 .081 .80 0

.320

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 6

.28 5

.27 7

- .04 0

.19 1

.721

**

1 .322 .122 .16 6

.02 4

.22 2

.261 - .11 1

.^b - .280

.224 .123 .200 .176 .343 .04 8

.575

**

- .082

.^b .12 6

.297 .^b .370

*

.382

*

.01 6

- .191

- .101

- .12 2

.228 - .006

- .119

.631

**

.06 7

.29 0

.079 .462

*

.17 5

.096

Sig. (2- tailed)

.12 7

.13 8

.83 4

.31 2

.000 .083 .520 .37 9

.90 0

.23 8

.164 .56 1

. .134 .235 .517 .289 .352 .064 .80 1

.001 .668 . .50 9

.111 . .044 .037 .93 2

.312 .594 .52 1

.226 .975 .532 .000 .72 6

.12 0

.679 .010 .35 6

.615

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 7

- .07 1

- .13 1

- .15 5

.17 6

.277 .322 1 .202 .17 8

- .21 6

- .12 2

.484

**

.06 8

.^b .045 - .184

- .271

- .143

.654

**

.506

**

.15 8

.309 .553

**

.^b - .16 2

.209 .^b .379

*

.352 - .14 7

- .070

.111 - .07 9

.415

*

.527

**

.433

*

.392

*

- .11 1

.29 1

.110 .475

**

.20 2

.294

Sig. (2- tailed)

.71 1

.49 1

.41 4

.35 2

.138 .083 .285 .34 7

.25 1

.52 1

.007 .72 0

. .812 .331 .147 .452 .000 .004 .40 3

.097 .002 . .39 2

.267 . .039 .056 .43 7

.711 .559 .67 9

.022 .003 .017 .032 .56 0

.11 8

.564 .008 .28 4

.115

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 8

- .02 1

- .32 0

- .19 6

.03 1

.155 .122 .202 1 - .05 7

.23 1

- .16 2

.018 .03 8

.^b - .714

**

.023 .016 - .219

.351 .139 - .16 9

- .007

.316 .^b - .32 7

.027 .^b .256 .062 - .25 9

- .309

- .292

.09 2

.186 .045 .121 .102 - .14 0

.42 0^*

.089 .029 .04 2

.380

*

Sig. (2- tailed)

.91 4

.08 4

.29 9

.87 1

.414 .520 .285 .76 3

.22 0

.39 1

.923 .84 1

. .000 .904 .931 .246 .057 .464 .37 2

.969 .089 . .07 7

.888 . .172 .745 .16 7

.096 .117 .62 8

.325 .814 .524 .591 .45 9

.02 1

.638 .880 .82 7

.038

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 9

- .07 1

.04 1

- .02 6

.05 3

- .076

.166 .178 - .057

1 .15 1

.18 4

.222 - .10 3

.^b .045 .277 .303 .106 .186 .238 - .04 7

.101 .080 .^b - .01 2

.110 .^b .412

*

.345 - .25 4

.345 .213 .02 0

- .128

.139 .137 - .064

- .29 7

.11 0

.012 - .078

- .03 6

.081

Sig. (2- tailed)

.71 0

.82 8

.89 2

.78 1

.690 .379 .347 .763 .42 5

.33 1

.238 .58 8

. .812 .138 .104 .578 .324 .205 .80 6

.597 .676 . .94 9

.563 . .024 .062 .17 6

.062 .259 .91 7

.499 .463 .469 .738 .11 2

.56 4

.951 .683 .85 1

.669

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 10

.21 5

.14 6

.25 7

.08 8

- .125

.024 - .216

.231 .15 1

1 .03 9

- .105

.01 5

.^b - .075

.196 .256 - .024

- .272

- .315

.11 3

.042 .062 .^b .16 1

.199 .^b .170 .175 - .10 5

.044 .025 .29 4

- .027

.039 .039 - .184

.03 1

.07 8

.078 - .164

- .01 5

.250

(10)

65

Sig. (2- tailed)

.25 5

.44 3

.17 1

.64 5

.509 .900 .251 .220 .42 5

.83 7

.581 .93 5

. .694 .299 .172 .899 .145 .090 .55 3

.827 .746 . .39 4

.291 . .369 .354 .58 1

.818 .895 .11 5

.886 .837 .839 .329 .87 2

.68 3

.682 .387 .93 8

.183

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 11

- .00 5

.12 7

- .01 1

- .02 2

.175 .222 - .122

- .162

.18 4

.03 9

1 .227 - .12 2

.^b - .076

.283 .379

*

.167 - .122

.140 .18 6

.069 - .134

.^b - .10 3

.330 .^b .193 .089 - .17 4

.156 - .006

- .20 0

- .281

.140 .156 - .235

- .08 6

- .05 3

- .094

- .003

- .16 6

.206

Sig. (2- tailed)

.97 9

.50 5

.95 4

.90 7

.354 .238 .521 .391 .33 1

.83 7

.228 .52 1

. .688 .130 .039 .377 .520 .459 .32 4

.718 .481 . .58 9

.075 . .307 .639 .35 9

.409 .973 .29 0

.133 .462 .410 .212 .65 2

.78 2

.620 .988 .38 2

.276

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 12

.08 0

.01 2

.17 5

.23 9

.171 .261 .484

**

.018 .22 2

- .10 5

.22 7

1 - .14 7

.^b .077 - .089

- .063

- .016

.107 - .054

.07 7

.028 .042 .^b - .13 8

.136 .^b .116 .120 - .07 1

- .060

- .068

- .13 4

- .019

.127 .125 .144 - .08 3

.31 8

- .146

.128 .14 1

.498

**

Sig. (2- tailed)

.67 5

.95 1

.35 5

.20 3

.367 .164 .007 .923 .23 8

.58 1

.22 8

.43 7

. .687 .640 .739 .931 .572 .778 .68 7

.882 .825 . .46 9

.475 . .542 .529 .70 8

.754 .719 .48 1

.922 .504 .510 .449 .66 1

.08 7

.441 .502 .45 7

.005

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 13

.16 5

- .02 8

- .32 7

- .03 5

.126 - .111

.068 .038 - .10 3

.01 5

- .12 2

- .147

1 .^b - .030

- .184

- .131

.220 .049 .032 - .01 1

.058 - .006

.^b .27 6

- .285

.^b - .087

- .176

.16 9

- .176

- .192

.31 5

.168 - .063

- .091

.138 .38 2^*

- .02 1

.227 - .230

.02 4

- .015

Sig. (2- tailed)

.38 5

.88 5

.07 8

.85 3

.507 .561 .720 .841 .58 8

.93 5

.52 1

.437 . .874 .331 .490 .242 .797 .868 .95 3

.759 .974 . .14 0

.127 . .648 .352 .37 3

.352 .310 .09 0

.375 .741 .632 .468 .03 7

.91 3

.227 .221 .90 1

.935

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 14

.^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b .^b

Sig. (2- tailed)

. . . .

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 15

.02 5

.30 1

.19 5

.00 0

- .305

- .280

.045 - .714

**

.04 5

- .07 5

- .07 6

.077 - .03 0

.^b 1 - .276

- .216

.047 - .098

- .077

.08 9

- .182

- .045

.^b .19 7

- .103

.^b - .219

.000 .20 4

.128 .155 - .04 3

.087 .210 .184 - .154

.18 9

- .40 4^*

- .200

- .023

.10 1

- .206

(11)

66

Sig. (2- tailed)

.89 4

.10 6

.30 2

1.0 00

.101 .134 .812 .000 .81 2

.69 4

.68 8

.687 .87 4

. .139 .252 .805 .607 .687 .63 9

.334 .812 . .29 7

.589 . .246 1.00 0

.27 8

.499 .413 .82 4

.648 .265 .331 .416 .31 7

.02 7

.290 .905 .59 6

.274

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 16

- .12 2

.08 7

.21 8

.14 9

.106 .224 - .184

.023 .27 7

.19 6

.28 3

- .089

- .18 4

.^b - .276

1 .910

**

- .072

.012 .268 .09 6

.035 .184 .^b .00 0

.368

*

.^b .342 .149 - .08 9

.298 .128 - .07 4

.035 - .050

.074 .134 .15 6

.32 3

- .100

.259 - .20 1

- .087

Sig. (2- tailed)

.52 2

.64 6

.24 7

.43 2

.575 .235 .331 .904 .13 8

.29 9

.13 0

.640 .33 1

. .139 .000 .707 .949 .153 .61 5

.853 .331 . 1.0 00

.045 . .065 .432 .64 0

.110 .500 .69 7

.855 .793 .698 .479 .41 0

.08 2

.601 .168 .28 7

.647

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 17

- .04 7

.16 6

.15 5

.05 3

.038 .123 - .271

.016 .30 3

.25 6

.37 9^*

- .063

- .13 1

.^b - .216

.910

**

1 .095 - .035

.167 .06 8

- .164

.037 .^b - .08 6

.227 .^b .243 .027 - .06 3

.345 .015 - .02 0

- .141

- .154

- .064

.20 4

.12 5

- .130

.007 - .27 7

- .023

Sig. (2- tailed)

.80 4

.38 1

.41 2

.78 1

.842 .517 .147 .931 .10 4

.17 2

.03 9

.739 .49 0

. .252 .000 .619 .856 .378 .72 0

.388 .844 . .65 3

.228 . .195 .889 .73 9

.062 .936 .91 7

.458 .416 .736 .738 .28 0

.50 9

.494 .970 .13 8

.903

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 18

.33 9

.28 4

.07 4

.17 8

.127 .200 - .143

- .219

.10 6

- .02 4

.16 7

- .016

.22 0

.^b .047 - .072

.095 1 - .160

- .197

- .08 2

.055 - .390

*

.^b .17 7

- .368

*

.^b - .010

- .261

.23 0

.151 .004 .37 9^*

- .117

- .339

- .504

**

.021 .24 5

- .13 0

.241 - .383

*

- .03 7

- .096

Sig. (2- tailed)

.06 7

.12 8

.69 9

.34 5

.502 .289 .452 .246 .57 8

.89 9

.37 7

.931 .24 2

. .805 .707 .619 .397 .296 .66 8

.772 .033 . .35 0

.046 . .960 .164 .22 2

.426 .984 .03 9

.539 .067 .004 .914 .19 3

.49 4

.199 .037 .84 6

.613

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 19

- .26 5

- .04 2

- .34 3

- .01 6

.198 .176 .654

**

.351 .18 6

- .27 2

- .12 2

.107 .04 9

.^b - .098

.012 - .035

- .160

1 .543

**

.00 3

- .043

.585

**

.^b - .21 1

- .171

.^b .323 .212 - .18 6

- .033

- .014

- .01 2

.545

**

.288 .487

**

.358 - .18 8

.17 4

- .080

.233 .07 7

.165

Sig. (2- tailed)

.15 6

.82 8

.06 4

.93 2

.293 .352 .000 .057 .32 4

.14 5

.52 0

.572 .79 7

. .607 .949 .856 .397 .002 .98 9

.823 .001 . .26 4

.365 . .082 .260 .32 6

.864 .941 .94 9

.002 .122 .006 .052 .31 9

.35 9

.674 .215 .68 5

.384

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 20

- .12 0

.14 0

- .17 5

- .03 6

.359 .343 .506

**

.139 .23 8

- .31 5

.14 0

- .054

.03 2

.^b - .077

.268 .167 - .197

.543

**

1 .05 8

.341 .317 .^b - .16 5

.372

*

.^b .538

**

.359 - .21 5

.144 .154 - .20 1

.364

*

.562

**

.524

**

.399

*

- .06 3

.26 5

.040 .599

**

.15 1

.079

(12)

67

Sig. (2- tailed)

.52 8

.45 9

.35 4

.85 1

.051 .064 .004 .464 .20 5

.09 0

.45 9

.778 .86 8

. .687 .153 .378 .296 .002 .76 2

.066 .088 . .38 3

.043 . .002 .051 .25 5

.449 .416 .28 7

.048 .001 .003 .029 .74 2

.15 7

.834 .000 .42 5

.679

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 21

- .01 4

- .06 0

.20 4

- .06 4

.023 .048 .158 - .169

- .04 7

.11 3

.18 6

.077 - .01 1

.^b .089 .096 .068 - .082

.003 .058 1 - .030

.252 .^b - .16 3

.208 .^b - .209

.016 - .06 7

- .032

.028 - .15 6

.133 - .029

.131 .019 - .07 8

- .05 7

- .218

.184 - .15 2

.099

Sig. (2- tailed)

.94 0

.75 4

.28 0

.73 6

.904 .801 .403 .372 .80 6

.55 3

.32 4

.687 .95 3

. .639 .615 .720 .668 .989 .762 .873 .180 . .39 1

.270 . .267 .933 .72 4

.866 .885 .41 2

.484 .880 .491 .919 .68 0

.76 5

.247 .330 .42 4

.604

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 22

.07 4

.06 5

- .06 9

.33 2

.237 .575

**

.309 - .007

.10 1

.04 2

.06 9

.028 .05 8

.^b - .182

.035 - .164

.055 - .043

.341 - .03 0

1 - .142

.^b .15 3

.326 .^b .267 .379

*

.02 8

.095 .366

*

- .03 5

.063 .386

*

.029 .328 - .05 0

.36 4^*

.612

**

.424

*

.30 4

.062

Sig. (2- tailed)

.69 8

.73 4

.71 6

.07 3

.207 .001 .097 .969 .59 7

.82 7

.71 8

.882 .75 9

. .334 .853 .388 .772 .823 .066 .87 3

.454 . .42 0

.079 . .153 .039 .88 2

.618 .046 .85 3

.741 .035 .880 .077 .79 4

.04 8

.000 .020 .10 3

.743

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 23

- .32 2

- .21 3

.06 9

.07 0

- .025

- .082

.553

**

.316 .08 0

.06 2

- .13 4

.042 - .00 6

.^b - .045

.184 .037 - .390

*

.585

**

.317 .25 2

- .142

1 .^b - .13 8

.238 .^b .258 .352 - .27 4

- .123

- .010

.01 3

.465

**

.338 .596

**

.169 - .13 5

.17 7

- .149

.418

*

.00 6

.015

Sig. (2- tailed)

.08 3

.25 7

.71 8

.71 1

.895 .668 .002 .089 .67 6

.74 6

.48 1

.825 .97 4

. .812 .331 .844 .033 .001 .088 .18 0

.454 . .46 7

.206 . .169 .056 .14 3

.516 .958 .94 5

.010 .067 .001 .371 .47 6

.35 0

.432 .021 .97 5

.935

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 24

Sig. (2- tailed)

. . . .

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 25

.16 4

.17 1

- .18 0

.07 4

.171 .126 - .162

- .327

- .01 2

.16 1

- .10 3

- .138

.27 6

.^b .197 .000 - .086

.177 - .211

- .165

- .16 3

.153 - .138

.^b 1 - .191

.^b - .130

- .018

.27 5

- .156

- .053

.37 7^*

.050 .021 - .071

.028 .06 4

- .24 5

.133 - .123

- .26 4

- .202

(13)

68

Sig. (2- tailed)

.38 7

.36 7

.34 2

.69 9

.366 .509 .392 .077 .94 9

.39 4

.58 9

.469 .14 0

. .297 1.00 0

.653 .350 .264 .383 .39 1

.420 .467 . .313 . .494 .923 .14 1

.409 .782 .04 0

.792 .914 .709 .885 .73 6

.19 3

.483 .518 .15 9

.285

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 26

- .15 2

.03 7

.31 9

.14 7

.277 .297 .209 .027 .11 0

.19 9

.33 0

.136 - .28 5

.^b - .103

.368

*

.227 - .368

*

- .171

.372

*

.20 8

.326 .238 .^b - .19 1

1 .^b .539

**

.454

*

- .22 4

.053 .187 - .31 9

.051 .397

*

.358 .124 .04 2

.40 2^*

- .056

.640

**

.23 9

.123

Sig. (2- tailed)

.42 4

.84 8

.08 5

.43 8

.139 .111 .267 .888 .56 3

.29 1

.07 5

.475 .12 7

. .589 .045 .228 .046 .365 .043 .27 0

.079 .206 . .31 3

. .002 .012 .23 5

.779 .321 .08 6

.789 .030 .052 .513 .82 6

.02 8

.767 .000 .20 4

.517

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 27

Sig. (2- tailed)

. . . .

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 28

- .14 9

.05 9

.18 9

.24 7

.403

*

.370

*

.379

*

.256 .41 2^*

.17 0

.19 3

.116 - .08 7

.^b - .219

.342 .243 - .010

.323 .538

**

- .20 9

.267 .258 .^b - .13 0

.539

**

.^b 1 .441

*

- .20 0

.229 .262 - .01 3

.278 .340 .365

*

.307 - .11 1

.44 8^*

.031 .428

*

.17 2

.216

Sig. (2- tailed)

.43 2

.75 9

.31 7

.18 9

.027 .044 .039 .172 .02 4

.36 9

.30 7

.542 .64 8

. .246 .065 .195 .960 .082 .002 .26 7

.153 .169 . .49 4

.002 . .015 .28 9

.223 .161 .94 5

.137 .066 .047 .099 .56 0

.01 3

.869 .018 .36 3

.251

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 29

- .40 0^*

- .07 8

.19 5

.20 0

.229 .382

*

.352 .062 .34 5

.17 5

.08 9

.120 - .17 6

.^b .000 .149 .027 - .261

.212 .359 .01 6

.379

*

.352 .^b - .01 8

.454

*

.^b .441

*

1 - .23 9

.220 .344 - .07 5

.406

*

.424

*

.418

*

.300 - .27 9

.11 8

.178 .587

**

.16 9

- .088

Sig. (2- tailed)

.02 8

.68 1

.30 1

.28 9

.224 .037 .056 .745 .06 2

.35 4

.63 9

.529 .35 2

. 1.00 0

.432 .889 .164 .260 .051 .93 3

.039 .056 . .92 3

.012 . .015 .20 3

.243 .063 .69 5

.026 .019 .021 .107 .13 5

.53 4

.347 .001 .37 3

.645

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 30

- .05 3

.18 7

.17 5

.23 9

- .085

.016 - .147

- .259

- .25 4

- .10 5

- .17 4

- .071

.16 9

.^b .204 - .089

- .063

.230 - .186

- .215

- .06 7

.028 - .274

.^b .27 5

- .224

.^b - .200

- .239

1 - .418

*

- .411

*

.31 2

- .019

- .274

- .369

*

.036 .33 4

- .21 2

.053 - .112

- .16 1

- .157

(14)

69

Sig. (2- tailed)

.78 0

.32 3

.35 5

.20 3

.654 .932 .437 .167 .17 6

.58 1

.35 9

.708 .37 3

. .278 .640 .739 .222 .326 .255 .72 4

.882 .143 . .14 1

.235 . .289 .203 .021 .024 .09 3

.922 .143 .045 .851 .07 1

.26 1

.780 .557 .39 5

.407

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 31

- .17 8

- .07 8

.09 8

.08 0

- .200

- .191

- .070

- .309

.34 5

.04 4

.15 6

- .060

- .17 6

.^b .128 .298 .345 .151 - .033

.144 - .03 2

.095 - .123

.^b - .15 6

.053 .^b .229 .220 - .41 8^*

1 .859

**

.00 0

- .109

.190 .088 - .204

- .21 0

.00 0

.178 .027 .06 7

- .044

Sig. (2- tailed)

.34 7

.68 1

.60 8

.67 4

.289 .312 .711 .096 .06 2

.81 8

.40 9

.754 .35 2

. .499 .110 .062 .426 .864 .449 .86 6

.618 .516 . .40 9

.779 . .223 .243 .02 1

.000 1.0 00

.565 .315 .643 .279 .26 6

1.0 00

.347 .889 .72 3

.818

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 32

- .24 2

- .21 3

.12 1

.28 6

- .123

- .101

.111 - .292

.21 3

.02 5

- .00 6

- .068

- .19 2

.^b .155 .128 .015 .004 - .014

.154 .02 8

.366

*

- .010

.^b - .05 3

.187 .^b .262 .344 - .41 1^*

.859

**

1 - .05 7

.049 .345 .199 - .086

- .31 3

.13 5

.242 .237 .23 2

- .109

Sig. (2- tailed)

.19 7

.25 9

.52 4

.12 5

.518 .594 .559 .117 .25 9

.89 5

.97 3

.719 .31 0

. .413 .500 .936 .984 .941 .416 .88 5

.046 .958 . .78 2

.321 . .161 .063 .02 4

.000 .76 5

.796 .062 .293 .651 .09 2

.47 6

.197 .208 .21 8

.567

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 33

.06 6

.05 8

.02 4

.00 0

.000 - .122

- .079

.092 .02 0

.29 4

- .20 0

- .134

.31 5

.^b - .043

- .074

- .020

.379

*

- .012

- .201

- .15 6

- .035

.013 .^b .37 7^*

- .319

.^b - .013

- .075

.31 2

.000 - .057

1 .140 .050 - .033

- .045

.19 1

- .10 3

.348 - .358

- .17 6

.033

Sig. (2- tailed)

.72 8

.76 0

.89 9

1.0 00

1.00 0

.521 .679 .628 .91 7

.11 5

.29 0

.481 .09 0

. .824 .697 .917 .039 .949 .287 .41 2

.853 .945 . .04 0

.086 . .945 .695 .09 3

1.00 0

.765 .462 .793 .863 .814 .31 2

.58 9

.059 .052 .35 3

.864

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 34

- .17 0

.00 3

.08 4

.10 9

.279 .228 .415

*

.186 - .12 8

- .02 7

- .28 1

- .019

.16 8

.^b .087 .035 - .141

- .117

.545

**

.364

*

.13 3

.063 .465

**

.^b .05 0

.051 .^b .278 .406

*

- .01 9

- .109

.049 .14 0

1 .321 .535

**

.699

**

.16 9

.26 7

.014 .502

**

.27 4

- .007

Sig. (2- tailed)

.36 9

.98 7

.66 0

.56 5

.136 .226 .022 .325 .49 9

.88 6

.13 3

.922 .37 5

. .648 .855 .458 .539 .002 .048 .48 4

.741 .010 . .79 2

.789 . .137 .026 .92 2

.565 .796 .46 2

.084 .002 .000 .37 2

.15 3

.942 .005 .14 3

.971

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 35

- .15 4

- .00 4

- .12 0

.04 5

- .016

- .006

.527

**

.045 .13 9

.03 9

.14 0

.127 - .06 3

.^b .210 - .050

- .154

- .339

.288 .562

**

- .02 9

.386

*

.338 .^b .02 1

.397

*

.^b .340 .424

*

- .27 4

.190 .345 .05 0

.321 1 .802

**

.067 - .12 5

.21 1

.278 .399

*

.17 3

.279

(15)

70

Sig. (2- tailed)

.41 6

.98 2

.52 8

.81 5

.933 .975 .003 .814 .46 3

.83 7

.46 2

.504 .74 1

. .265 .793 .416 .067 .122 .001 .88 0

.035 .067 . .91 4

.030 . .066 .019 .14 3

.315 .062 .79 3

.084 .000 .725 .51 1

.26 3

.137 .029 .36 0

.135

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 36

- .31 1

.02 8

.01 6

- .05 5

- .039

- .119

.433

*

.121 .13 7

.03 9

.15 6

.125 - .09 1

.^b .184 .074 - .064

- .504

**

.487

**

.524

**

.13 1

.029 .596

**

.^b - .07 1

.358 .^b .365

*

.418

*

- .36 9^*

.088 .199 - .03 3

.535

**

.802

**

1 .136 - .18 1

.24 1

- .020

.416

*

.17 1

.227

Sig. (2- tailed)

.09 4

.88 3

.93 3

.77 3

.837 .532 .017 .524 .46 9

.83 9

.41 0

.510 .63 2

. .331 .698 .736 .004 .006 .003 .49 1

.880 .001 . .70 9

.052 . .047 .021 .04 5

.643 .293 .86 3

.002 .000 .475 .33 9

.20 0

.918 .022 .36 7

.228

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 37

.17 4

.22 3

.08 8

.13 2

.558

**

.631

**

.392

*

.102 - .06 4

- .18 4

- .23 5

.144 .13 8

.^b - .154

.134 - .064

.021 .358 .399

*

.01 9

.328 .169 .^b .02 8

.124 .^b .307 .300 .03 6

- .204

- .086

- .04 5

.699

**

.067 .136 1 .23 1

.39 0^*

.013 .585

**

.38 5^*

.000

Sig. (2- tailed)

.35 8

.23 6

.64 4

.48 6

.001 .000 .032 .591 .73 8

.32 9

.21 2

.449 .46 8

. .416 .479 .738 .914 .052 .029 .91 9

.077 .371 . .88 5

.513 . .099 .107 .85 1

.279 .651 .81 4

.000 .725 .475 .22 0

.03 3

.944 .001 .03 6

1.00 0 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 38

.37 8^*

.42 3^*

.03 4

- .21 0

.150 .067 - .111

- .140

- .29 7

.03 1

- .08 6

- .083

.38 2^*

.^b .189 .156 .204 .245 - .188

- .063

- .07 8

- .050

- .135

.^b .06 4

.042 .^b - .111

- .279

.33 4

- .210

- .313

.19 1

.169 - .125

- .181

.231 1 .23 4

.140 - .084

.04 7

- .031

Sig. (2- tailed)

.03 9

.02 0

.85 8

.26 6

.430 .726 .560 .459 .11 2

.87 2

.65 2

.661 .03 7

. .317 .410 .280 .193 .319 .742 .68 0

.794 .476 . .73 6

.826 . .560 .135 .07 1

.266 .092 .31 2

.372 .511 .339 .220 .21 4

.461 .660 .80 5

.872

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 39

.06 1

.09 2

.13 4

.23 6

.253 .290 .291 .420

*

.11 0

.07 8

- .05 3

.318 - .02 1

.^b - .404

*

.323 .125 - .130

.174 .265 - .05 7

.364

*

.177 .^b - .24 5

.402

*

.^b .448

*

.118 - .21 2

.000 .135 - .10 3

.267 .211 .241 .390

*

.23 4

1 .158 .299 .31 9

.440

*

Sig. (2- tailed)

.74 8

.62 8

.47 9

.20 9

.177 .120 .118 .021 .56 4

.68 3

.78 2

.087 .91 3

. .027 .082 .509 .494 .359 .157 .76 5

.048 .350 . .19 3

.028 . .013 .534 .26 1

1.00 0

.476 .58 9

.153 .263 .200 .033 .21 4

.405 .108 .08 6

.015

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 40

- .05 9

- .00 9

- .13 0

- .04 4

- .127

.079 .110 .089 .01 2

.07 8

- .09 4

- .146

.22 7

.^b - .200

- .100

- .130

.241 - .080

.040 - .21 8

.612

**

- .149

.^b .13 3

- .056

.^b .031 .178 .05 3

.178 .242 .34 8

.014 .278 - .020

.013 .14 0

.15 8

1 - .095

.00 8

- .029

(16)

71

*. Correlation is significant at the 0.05 level (2-tailed).

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

b. Cannot be computed because at least one of the variables is constan

Sig. (2- tailed)

.75 5

.96 4

.49 3

.81 5

.503 .679 .564 .638 .95 1

.68 2

.62 0

.441 .22 7

. .290 .601 .494 .199 .674 .834 .24 7

.000 .432 . .48 3

.767 . .869 .347 .78 0

.347 .197 .05 9

.942 .137 .918 .944 .46 1

.40 5

.618 .96 9

.878

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 41

- .17 2

- .02 1

.27 3

.29 3

.324 .462

*

.475

**

.029 - .07 8

- .16 4

- .00 3

.128 - .23 0

.^b - .023

.259 .007 - .383

*

.233 .599

**

.18 4

.424

*

.418

*

.^b - .12 3

.640

**

.^b .428

*

.587

**

- .11 2

.027 .237 - .35 8

.502

**

.399

*

.416

*

.585

**

- .08 4

.29 9

- .095

1 .42 3^*

- .070

Sig. (2- tailed)

.36 3

.91 3

.14 4

.11 5

.081 .010 .008 .880 .68 3

.38 7

.98 8

.502 .22 1

. .905 .168 .970 .037 .215 .000 .33 0

.020 .021 . .51 8

.000 . .018 .001 .55 7

.889 .208 .05 2

.005 .029 .022 .001 .66 0

.10 8

.618 .02 0

.712

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 42

.18 0

.22 4

.23 0

.33 7

- .048

.175 .202 .042 - .03 6

- .01 5

- .16 6

.141 .02 4

.^b .101 - .201

- .277

- .037

.077 .151 - .15 2

.304 .006 .^b - .26 4

.239 .^b .172 .169 - .16 1

.067 .232 - .17 6

.274 .173 .171 .385

*

.04 7

.31 9

.008 .423

*

1 - .059

Sig. (2- tailed)

.34 1

.23 4

.22 1

.06 9

.800 .356 .284 .827 .85 1

.93 8

.38 2

.457 .90 1

. .596 .287 .138 .846 .685 .425 .42 4

.103 .975 . .15 9

.204 . .363 .373 .39 5

.723 .218 .35 3

.143 .360 .367 .036 .80 5

.08 6

.969 .020 .756

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

res 43

.11 1

.06 9

- .18 5

.00 0

.188 .096 .294 .380

*

.08 1

.25 0

.20 6

.498

**

- .01 5

.^b - .206

- .087

- .023

- .096

.165 .079 .09 9

.062 .015 .^b - .20 2

.123 .^b .216 - .088

- .15 7

- .044

- .109

.03 3

- .007

.279 .227 .000 - .03 1

.44 0^*

- .029

- .070

- .05 9

1

Sig. (2- tailed)

.56 1

.71 9

.32 7

1.0 00

.320 .615 .115 .038 .66 9

.18 3

.27 6

.005 .93 5

. .274 .647 .903 .613 .384 .679 .60 4

.743 .935 . .28 5

.517 . .251 .645 .40 7

.818 .567 .86 4

.971 .135 .228 1.00 0

.87 2

.01 5

.878 .712 .75 6 N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

(17)