Lampiran 2 : Uji Validitas dan Reliabilitas

Pengetahuan Akuntansi (X1)

Case Processing Summary
N
Cases

Valid
Excludeda
Total

%
35

100.0

.0

35

100.0

a. Listwise deletion based on all variables in the

procedure.
Reliability Statistics
Cronbach's
Alpha

N of Items

.721

Item-Total Statistics
Scale Mean if
Item Deleted
X1.1
X1.2
X1.3
X1.4
X1.5

15.03
15.34
15.37
15.54
15.29

Kepribadian Wirausaha (X2)

Scale Variance if Corrected Item- Cronbach's Alpha

Item Deleted
Total Correlation if Item Deleted
9.264
8.644
8.182
7.608
7.210

.335
.375
.507
.573
.692

.747
.714
.663
.634
.584

Case Processing Summary

N
Cases

Valid

35

100.0

.0

35

100.0

Excludeda
Total

a. Listwise deletion based on all variables in the

procedure.
Reliability Statistics
Cronbach's
Alpha

N of Items

.734

Item-Total Statistics
Scale Mean if
Item Deleted
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6

Scale Variance if Corrected Item- Cronbach's Alpha

Item Deleted
Total Correlation if Item Deleted

14.11
14.40
14.63
14.91
14.60
14.20

5.751
6.835
6.358
6.139
6.776
6.106

.613
.357
.365
.582
.487
.460

Penggunaan Informasi Akuntansi

Case Processing Summary
N
Cases

Valid
a

Excluded
Total

%
35

100.0

.0

35

100.0

a. Listwise deletion based on all variables in the

procedure.

Reliability Statistics
Cronbach's
Alpha
.789

N of Items
4

.652
.727
.733
.666
.697
.701

Item-Total Statistics
Scale Mean if
Item Deleted
Y.1
Y.2
Y.3
Y.4

Scale Variance if Corrected Item- Cronbach's Alpha

Item Deleted
Total Correlation if Item Deleted

11.60
11.63
11.57
11.74

7.659
8.123
7.429
7.020

.503
.531
.697
.676

.788
.768
.690
.695

Lampiran 3 : Uji Asumsi Klasik

1) Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences

35
.0000000
1.11537705
.066
.066
-.061
.392
.998

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.

2) Uji Multikolinearitas
Coefficientsa
Collinearity Statistics
Model
1

Tolerance

VIF

(Constant)
X1

.229

4.358

X2

.229

4.358

3) Uji Heterokedastisitas
Coefficientsa

Standardized
Unstandardized Coefficients
Model
1

Coefficients

Std. Error

Beta

(Constant)

1.939

.729

X1

-.023

.073

X2

-.037

.086

Sig.
2.661

.012

-.114

-.321

.751

-.153

-.430

.670

a. Dependent Variable: RES2

Lampiran 4 :
Uji Koefisien Determinasi (R2)

Model Summaryb

Model
1

R Square
.949a

.901

a. Predictors: (Constant), X2, X1

b. Dependent Variable: Y

Adjusted R

Std. Error of the

Square

Estimate
.895

1.150

Lampiran 5 : Pengujian Hipotesis 1 & 2

Variables Entered/Removedb
Variables
Entered

Model
1

X2, X1

Variables
Removed

Method

. Enter

a. All requested variables entered.

b. Dependent Variable: Y

Model Summaryb
Model
1

Adjusted R
Square

R Square
.949a

.901

Std. Error of the

Estimate

.895

1.150

a. Predictors: (Constant), X2, X1

b. Dependent Variable: Y

ANOVAb
Model
1

Sum of Squares
Regression
Residual
Total

a. Predictors: (Constant), X2, X1

b. Dependent Variable: Y

df

Mean Square

384.445

192.222

42.298

32

1.322

426.743

34

F
145.422

Sig.
.000a

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Coefficients

Std. Error

Collinearity Statistics

Beta

-4.458

1.191

X1

.417

.119

X2

.691

.140

Sig.
.001

.407

3.506

.001

.229

4.358

.571

4.917

.000

.229

4.358

Lampiran 6 : Pengujian Hipotesis 3

Model Summaryb
R

R Square
.929a

Adjusted R
Square

.863

.859

Std. Error of the

Estimate
1.332

a. Predictors: (Constant), X2
b. Dependent Variable: Y

Model Summaryb
Model
1

R Square
.949a

Adjusted R
Square

.901

a. Predictors: (Constant), Interaksi, X1, X2

b. Dependent Variable: Y

VIF

-3.741

a. Dependent Variable: Y

Model

Tolerance

.892

Std. Error of the

Estimate
1.166