Author: harry

Lampiran 1. Profil Responden
Gender
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | Laki-Laki | 36 | 40.0 | 40.0 | 40.0
| Perempuan | 54 | 60.0 | 60.0 | 100.0
| Total | 90 | 100.0 | 100.0 |

Umur
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | 19-25 Tahun | 10 | 11.1 | 11.1 | 11.1
| 26-30 Tahun | 28 | 31.1 | 31.1 | 42.2
| 31-35 Tahun | 22 | 24.4 | 24.4 | 66.7
| 36-40 Tahun | 14 | 15.6 | 15.6 | 82.2
| 41-45 Tahun | 13 | 14.4 | 14.4 | 96.7
| 46-55 Tahun | 3 | 3.3 | 3.3 | 100.0
| Total | 90 | 100.0 | 100.0 |

Pendidikan
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | SMU/Sederajat | 5 | 5.6 | 5.6 | 5.6
| D3/Diploma | 10 | 11.1 | 11.1 | 16.7
| S1 | 47 | 52.2 | 52.2 | 68.9
| S2 | 28 | 31.1 | 31.1 | 100.0
| Total | 90 | 100.0 | 100.0 |

Lampiran 2. Statistik Deskriptif
Descriptive Statistics
| N | Minimum | Maximum | Mean | Std. Deviation
Lingkungan Pengendalian | 90 | 11.00 | 30.00 | 20.6333 | 4.04039
Penaksiran Risiko | 90 | 7.00 | 15.00 | 11.0667 | 1.70788
Aktivitas Pengendalian | 90 | 11.00 | 40.00 | 27.6333 | 5.53934
Pemantauan | 90 | 4.00 | 10.00 | 6.9667 | 1.17512
Informasi dan Komunikasi | 90 | 4.00 | 10.00 | 7.1222 | 1.33094
Pencegahan Fraud | 90 | 23.00 | 45.00 | 32.7000 | 4.04594
Valid N (listwise) | 90 | | | |

Lampiran 3. Teknik Analisis Data
UJI VALIDITAS
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .895
Bartlett's Test of Sphericity | Approx. Chi-Square | 304.133
| df | 15
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Lingkungan Pengendalian1 | .836 | .269
Lingkungan Pengendalian2 | .506 | .642
Lingkungan Pengendalian3 | .850 | .265
Lingkungan Pengendalian4 | .260 | .921
Lingkungan Pengendalian5 | .729 | .471
Lingkungan Pengendalian6 | .729 | .431

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .681
Bartlett's Test of Sphericity | Approx. Chi-Square | 62.494
| df | 3
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Penaksiran Risiko1 | .745 | .425
Penaksiran Risiko2 | .914 | .157
Penaksiran Risiko3 | .250 | .954

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .910
Bartlett's Test of Sphericity | Approx. Chi-Square | 422.680
| df | 28
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Aktivitas Pengendalian1 | .580 | .581
Aktivitas Pengendalian2 | .798 | .252
Aktivitas Pengendalian3 | .853 | .242
Aktivitas Pengendalian4 | .778 | .332
Aktivitas Pengendalian5 | .804 | .271
Aktivitas Pengendalian6 | .513 | .621
Aktivitas Pengendalian7 | .179 | .929
Aktivitas Pengendalian8 | .677 | .430

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .500
Bartlett's Test of Sphericity | Approx. Chi-Square | 19.368
| df | 1
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Pemantauan1 | .229 | .973
Pemantauan | .973 | .229

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .500
Bartlett's Test of Sphericity | Approx. Chi-Square | 30.641
| df | 1
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Informasi dan Komunikasi1 | .283 | .959
Informasi dan Komunikasi2 | .959 | .283

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .819
Bartlett's Test of Sphericity | Approx. Chi-Square | 242.686
| df | 36
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
Pencegahan Fraud1 | .147 | .851
Pencegahan Fraud2 | .209 | .836
Pencegahan Fraud3 | .686 | .243
Pencegahan Fraud4 | .541 | .127
Pencegahan Fraud5 | .598 | .319
Pencegahan Fraud6 | .619 | .391
Pencegahan Fraud7 | .660 | .286
Pencegahan Fraud8 | .750 | -.021
Pencegahan Fraud9 | .745 | .135

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

UJI RELIABILITAS

RELIABILITY
  /VARIABLES=LP1 LP2 LP3 LP4 LP5 LP6
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.902 | 6

RELIABILITY
  /VARIABLES=PR1 PR2 PR3
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.750 | 3

RELIABILITY
  /VARIABLES=AP1 AP2 AP3 AP4 AP5 AP6 AP7 AP8
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.915 | 8

RELIABILITY
  /VARIABLES=P1 P2
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.611 | 2

RELIABILITY
  /VARIABLES=IdK1 IdK2
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.704 | 2

RELIABILITY
  /VARIABLES=PF1 PF2 PF3 PF4 PF5 PF6 PF7 PF8 PF9
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 90 | 100.0
| Excluded^a | 0 | .0
| Total | 90 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.831 | 9

Lampiran 4. Uji Asumsi Klasik

UJI NORMALITAS
One-Sample Kolmogorov-Smirnov Test
| | Lingkungan Pengendalian | Penaksiran Risiko | Aktivitas Pengendalian | Pemantauan | Informasi dan Komunikasi | Pencegahan Fraud
N | 90 | 90 | 90 | 90 | 90 | 90
Normal Parameters^a | Mean | 20.6333 | 11.0667 | 27.6333 | 6.9667 | 7.1222 | 32.7000
| Std. Deviation | 4.04039 | 1.70788 | 5.53934 | 1.17512 | 1.33094 | 4.04594
Most Extreme Differences | Absolute | .114 | .163 | .121 | .178 | .201 | .085
| Positive | .069 | .134 | .060 | .178 | .144 | .085
| Negative | -.114 | -.163 | -.121 | -.178 | -.201 | -.063
Kolmogorov-Smirnov Z | 1.081 | 1.548 | 1.149 | 1.688 | 1.905 | .807
Asymp. Sig. (2-tailed) | .193 | .017 | .142 | .007 | .001 | .533
a. Test distribution is Normal. | | | | | |

UJI NORMALITAS DENGAN Unstandardized Residual
One-Sample Kolmogorov-Smirnov Test
| | Unstandardized Residual
N | 90
Normal Parameters^a | Mean | .0000000
| Std. Deviation | 1.77827995
Most Extreme Differences | Absolute | .082
| Positive | .056
| Negative | -.082
Kolmogorov-Smirnov Z | .777
Asymp. Sig. (2-tailed) | .581
a. Test distribution is Normal. |

UJI MULTIKOLINEARITAS
Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig. | Collinearity Statistics
| B | Std. Error | Beta | | | Tolerance | VIF
1 | (Constant) | 5.845 | 1.494 | | 3.914 | .000 | |
| Lingkungan Pengendalian | .106 | .099 | .105 | 1.064 | .290 | .235 | 4.262
| Penaksiran Risiko | 1.674 | .154 | .707 | 10.873 | .000 | .544 | 1.838
| Aktivitas Pengendalian | -.049 | .073 | -.067 | -.671 | .504 | .232 | 4.308
| Pemantauan | .837 | .231 | .243 | 3.631 | .000 | .513 | 1.950
| Informasi dan Komunikasi | .233 | .239 | .077 | .975 | .333 | .371 | 2.698
a. Dependent Variable: Pencegahan Fraud | | | | | |

UJI HETEROSKEDASTISITAS
Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig.
| B | Std. Error | Beta | |
1 | (Constant) | 1.328 | .828 | | 1.603 | .113
| Lingkungan Pengendalian | -.051 | .055 | -.204 | -.929 | .356
| Penaksiran Risiko | .105 | .085 | .178 | 1.234 | .221
| Aktivitas Pengendalian | -.011 | .040 | -.061 | -.278 | .782
| Pemantauan | .121 | .128 | .140 | .944 | .348
| Informasi dan Komunikasi | -.073 | .133 | -.096 | -.548 | .585
a. Dependent Variable: ABS_RES | | | |

Lampiran 5. Pengujian Hipotesis

Variables Entered/Removed^b
Model | Variables Entered | Variables Removed | Method
1 | Informasi dan Komunikasi, Lingkungan Pengendalian, Pemantauan, Penaksiran Risiko, Aktivitas Pengendalian^a | . | Enter
a. All requested variables entered. |
b. Dependent Variable: Pencegahan Fraud

Model Summary
Model | R | R Square | Adjusted R Square | Std. Error of the Estimate
1 | .898^a | .807 | .795 | 1.83044
a. Predictors: (Constant), Informasi dan Komunikasi, Lingkungan Pengendalian, Pemantauan, Penaksiran Risiko, Aktivitas Pengendalian

ANOVA^b
Model | Sum of Squares | df | Mean Square | F | Sig.
1 | Regression | 1175.457 | 5 | 235.091 | 70.166 | .000^a
| Residual | 281.443 | 84 | 3.351 | |
| Total | 1456.900 | 89 | | |
a. Predictors: (Constant), Informasi dan Komunikasi, Lingkungan Pengendalian, Pemantauan, Penaksiran Risiko, Aktivitas Pengendalian
b. Dependent Variable: Pencegahan Fraud | | |

Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig.
| B | Std. Error | Beta | |
1 | (Constant) | 5.845 | 1.494 | | 3.914 | .000
| Lingkungan Pengendalian | .106 | .099 | .105 | 1.064 | .290
| Penaksiran Risiko | 1.674 | .154 | .707 | 10.873 | .000
| Aktivitas Pengendalian | -.049 | .073 | -.067 | -.671 | .504
| Informasi dan Komunikasi | .233 | .239 | .077 | .975 | .333
| Pemantauan | .837 | .231 | .243 | 3.631 | .000
a. Dependent Variable: Pencegahan Fraud | | | |