Sistem Pengendalian Internal

No Total
1 2 3 4 5 6 7 8
1 5 5 5 5 5 5 5 4 39
2 4 4 4 4 3 3 4 4 30
3 5 5 5 5 5 5 5 4 39
4 4 4 4 4 4 4 4 4 32
5 4 4 4 5 4 4 4 4 33
6 4 4 4 5 4 3 3 3 30
7 5 5 5 5 5 5 5 5 40
8 5 5 4 5 5 4 4 4 36
9 4 4 4 4 4 4 4 4 32
10 4 5 5 4 4 4 4 5 35
11 5 5 5 5 5 5 5 5 40
12 4 5 4 4 4 4 5 5 35
13 4 3 3 4 4 3 3 4 28
14 4 5 4 4 4 4 4 5 34
15 4 4 3 4 4 4 4 4 31
16 5 4 5 5 5 5 5 5 39
17 4 5 4 4 4 4 5 5 35
18 3 4 3 4 3 3 3 3 26
19 4 4 4 3 4 3 4 4 30
20 5 5 4 4 4 4 4 3 33
21 3 5 5 5 5 5 5 5 38
22 4 4 3 4 3 3 3 4 28
23 4 4 4 4 4 3 4 4 31
24 5 5 4 4 5 4 5 5 37
25 3 4 3 4 3 3 3 5 28
26 3 3 3 4 3 3 3 3 25
27 5 5 5 4 5 5 5 4 38
28 3 4 4 4 4 4 4 4 31
29 3 4 3 4 3 4 4 4 29
30 5 5 4 5 4 4 4 5 36
31 4 5 4 4 4 4 5 4 34
32 4 5 4 4 5 5 5 5 37
33 4 5 4 5 5 4 5 5 37
34 4 4 3 4 4 3 3 3 28
35 5 4 5 4 4 4 4 4 34
36 5 4 3 4 3 5 4 4 32
37 3 5 4 4 4 3 4 5 32
38 4 4 4 4 4 4 4 4 32
39 4 5 3 4 4 5 5 5 35
40 5 4 5 4 4 4 4 4 34
41 5 5 4 5 5 4 4 4 36
42 4 4 4 4 4 4 4 4 32
43 4 5 5 4 4 4 4 5 35
44 5 5 5 5 5 5 5 5 40
45 4 5 4 4 4 4 5 5 35
46 4 3 3 4 4 3 3 4 28
47 4 5 4 4 4 4 4 5 34
48 4 4 3 4 4 4 4 4 31
49 5 4 5 5 5 5 5 5 39
50 4 5 4 4 4 4 5 5 35
51 3 4 3 4 3 3 3 3 26
52 4 4 4 3 4 3 4 4 30
53 5 5 4 4 4 4 4 3 33
54 3 5 5 5 5 5 5 5 38
55 4 4 3 4 3 3 3 4 28
56 4 4 4 4 4 3 4 4 31
57 5 5 4 4 5 4 5 5 37
58 3 4 3 4 3 4 3 5 29
59 3 3 3 4 3 3 3 3 25
60 5 5 5 4 5 5 5 4 38
 Akuntabilitas
No Total
1 2 3 4 5 6 7 8
1 4 5 5 5 5 5 5 5 39
2 4 4 4 4 4 5 4 4 33
3 4 4 5 4 5 5 5 5 37
4 4 4 4 4 4 4 4 4 32
5 4 4 4 3 3 4 4 3 29
6 3 3 4 4 4 3 3 3 27
7 5 5 5 5 5 4 5 5 39
8 4 4 5 4 4 4 4 5 34
9 4 4 4 4 4 4 4 4 32
10 5 5 4 5 4 4 4 4 35
11 5 5 5 4 4 5 5 5 38
12 4 5 4 5 5 4 4 4 35
13 4 4 3 4 3 4 3 4 29
14 5 5 4 4 4 5 4 4 35
15 4 4 4 4 4 4 4 4 32
16 4 5 5 4 4 5 5 4 36
17 4 5 5 4 4 4 5 4 35
18 3 3 4 4 3 4 4 4 29
19 4 4 3 4 3 4 4 4 30
20 4 3 4 4 4 4 4 4 31
21 5 5 5 5 5 5 5 5 40
22 3 4 4 4 4 4 3 4 30
23 4 4 3 3 3 4 4 4 29
24 5 5 4 5 4 4 5 4 36
25 4 5 4 5 4 3 3 3 31
26 4 4 3 4 3 3 3 3 27
27 4 4 5 5 4 4 5 5 36
28 4 4 4 4 4 4 4 4 32
29 4 4 4 4 4 4 4 4 32
30 4 5 5 4 4 5 4 4 35
31 4 4 5 5 5 5 5 4 37
32 5 5 5 4 5 5 5 5 39
33 5 5 5 5 5 5 5 5 40
34 4 3 4 4 3 4 3 4 29
35 5 4 4 3 3 4 4 5 32
36 3 4 4 4 4 4 4 4 31
37 5 5 4 5 4 4 4 5 36
38 4 4 4 4 4 4 4 4 32
39 5 5 5 5 4 5 5 4 38
40 5 4 4 3 3 4 4 5 32
41 4 4 5 4 4 4 4 5 34
42 4 4 4 4 4 4 4 4 32
43 5 5 4 5 4 4 4 4 35
44 5 5 5 4 4 5 5 5 38
45 4 5 4 5 5 4 4 4 35
46 4 4 3 4 3 4 3 4 29
47 5 5 4 4 4 5 4 4 35
48 4 4 4 4 4 4 4 4 32
49 4 5 5 4 4 5 5 4 36
50 4 5 5 4 4 4 5 4 35
51 3 3 4 4 3 4 4 4 29
52 4 4 3 4 3 4 4 4 30
53 4 3 4 4 4 4 4 4 31
54 5 5 5 5 5 5 5 5 40
55 3 4 4 4 4 4 3 4 30
56 4 4 3 3 3 4 4 4 29
57 5 5 4 5 4 4 5 4 36
58 4 5 4 5 4 3 3 3 31
59 4 4 5 4 3 3 3 3 29
60 4 4 5 5 4 4 5 5 36
 Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Keuangan Desa
No
1 2 3 4 5 6 7 8 9
1 5 4 5 5 5 5 5 5 4
2 4 4 4 4 4 4 4 4 4
3 5 5 5 5 5 5 5 5 5
4 4 4 4 4 4 4 4 4 4
5 4 4 3 5 4 3 4 4 4
6 4 4 3 4 4 4 4 4 3
7 5 5 5 5 5 5 5 5 5
8 5 5 5 5 5 4 5 4 4
9 4 4 4 4 4 4 4 4 4
10 4 4 4 5 5 4 4 5 4
11 5 5 5 5 5 4 5 5 5
12 4 4 5 5 5 5 5 4 5
13 4 4 3 4 3 3 5 3 3
14 4 4 4 5 5 4 5 4 4
15 4 4 4 4 4 4 4 3 4
16 5 5 5 5 4 4 5 5 5
17 4 4 4 4 5 4 4 4 5
18 3 3 3 3 3 3 3 3 3
19 4 4 4 4 4 3 4 4 4
20 4 4 3 4 5 4 4 4 4
21 5 5 5 5 5 5 5 5 5
22 4 3 3 4 4 4 4 3 3
23 4 4 4 4 4 3 5 4 4
24 4 5 4 5 5 4 5 4 5
25 4 3 3 4 4 4 4 3 3
26 3 4 3 4 3 3 3 3 4
27 5 5 5 5 5 4 5 5 5
28 4 4 4 4 4 4 4 4 4
29 4 4 4 4 4 4 4 4 4
30 5 4 5 4 5 4 5 4 4
31 5 4 5 4 5 5 5 4 5
32 5 5 5 5 5 5 4 4 5
33 5 5 5 5 5 5 5 4 5
34 4 4 4 4 4 3 4 3 3
35 5 4 4 5 4 3 5 5 4
36 3 3 3 4 4 4 5 3 4
37 4 4 5 5 5 4 4 4 4
38 4 4 4 4 4 4 4 4 4
39 5 4 4 5 5 4 5 3 5
40 5 4 4 5 4 3 5 5 4
41 5 5 5 5 5 4 5 4 4
42 4 4 4 4 4 4 4 4 4
43 4 4 4 5 5 4 4 5 4
44 5 5 5 5 5 4 5 5 5
45 4 4 5 5 5 5 5 4 5
46 4 4 3 4 3 3 5 3 3
47 4 4 4 5 5 4 5 4 4
48 4 4 4 4 4 4 4 3 4
49 5 5 5 5 4 4 5 5 5
50 4 4 4 4 5 4 4 4 5
51 3 3 3 3 3 3 3 3 3
52 4 4 4 4 4 3 4 4 4
53 4 4 3 4 5 4 4 4 4
54 5 5 5 5 5 5 5 5 5
55 4 3 3 4 4 4 4 3 3
56 4 4 4 4 4 3 5 4 4
57 4 5 4 5 5 4 5 4 5
58 4 3 3 4 4 4 4 3 3
59 3 4 3 4 3 3 3 3 4
60 5 5 5 5 5 4 5 5 5
Total

43
36
45
36
35
34
45
42
36
39
44
42
32
39
35
43
38
27
35
36
45
32
36
41
32
30
44
36
36
40
42
43
44
33
39
33
39
36
40
39
42
36
39
44
42
32
39
35
43
38
27
35
36
45
32
36
41
32
30
44
X1 X2 Y
39 39 43
30 33 36
39 37 45
32 32 36
33 29 35
30 27 34
40 39 45
36 34 42
32 32 36
35 35 39
40 38 44
35 35 42
28 29 32
34 35 39
31 32 35
39 36 43
35 35 38
26 29 27
30 30 35
33 31 36
38 40 45
28 30 32
31 29 36
37 36 41
28 31 32
25 27 30
38 36 44
31 32 36
29 32 36
36 35 40
34 37 42
37 39 43
37 40 44
28 29 33
34 32 39
32 31 33
32 36 39
32 32 36
35 38 40
34 32 39
36 34 42
32 32 36
35 35 39
40 38 44
35 35 42
28 29 32
34 35 39
31 32 35
39 36 43
35 35 38
26 29 27
30 30 35
33 31 36
38 40 45
28 30 32
31 29 36
37 36 41
29 31 32
25 29 30
38 36 44
 Correlations
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1.7 X1.8
X1.1 Pearson 1 .378** .505** .309* .575** .482** .456** 0.101
Correlation

Sig. (2- 0.003 0.000 0.016 0.000 0.000 0.000 0.442

tailed)
N 60 60 60 60 60 60 60 60
X1.2 Pearson .378 **
1 .545 **
.312 *
.583 **
.578 **
.720 **
.533**
Correlation

Sig. (2- 0.003 0.000 0.015 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X1.3 Pearson .505** .545** 1 .440** .724** .613** .675** .384**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.002

tailed)
N 60 60 60 60 60 60 60 60
X1.4 Pearson .309 *
.312 *
.440 **
1 .543 **
.509 **
.333 **
0.229
Correlation

Sig. (2- 0.016 0.015 0.000 0.000 0.000 0.009 0.079

tailed)
N 60 60 60 60 60 60 60 60
X1.5 Pearson .575 **
.583 **
.724 **
.543 **
1 .664 **
.750 **
.414**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.001

tailed)
N 60 60 60 60 60 60 60 60
X1.6 Pearson .482** .578** .613** .509** .664** 1 .782** .472**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X1.7 Pearson .456** .720** .675** .333** .750** .782** 1 .594**
Correlation

Sig. (2- 0.000 0.000 0.000 0.009 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X1.8 Pearson 0.101 .533 **
.384 **
0.229 .414 **
.472 **
.594 **
1
Correlation

Sig. (2- 0.442 0.000 0.002 0.079 0.001 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Total Pearson .636 **
.769 **
.815 **
.578 **
.870 **
.848 **
.891 **
.621**
Correlation
Total

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
tailed)
N 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).

Reliability
Statistics
Cronbach's
Alpha N of Items
0.782 9
Total
.636**

0.000

60
.769**

0.000

60
.815**

0.000

60
.578**

0.000

60
.870**

0.000

60
.848**

0.000

60
.891**

0.000

60
.621**

0.000

60
1
60
 Correlations
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6 X2.7 X2.8
X2.1 Pearson 1 .634** 0.238 .273* .257* .400** .471** .444**
Correlation

Sig. (2- 0.000 0.066 0.035 0.048 0.002 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X2.2 Pearson .634 **
1 .385**
.485 **
.504 **
.391 **
.462 **
0.214
Correlation

Sig. (2- 0.000 0.002 0.000 0.000 0.002 0.000 0.100

tailed)
N 60 60 60 60 60 60 60 60
X2.3 Pearson 0.238 .385** 1 .357** .616** .481** .646** .476**
Correlation

Sig. (2- 0.066 0.002 0.005 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X2.4 Pearson .273 *
.485 **
.357**
1 .634 **
0.083 .298 *
0.140
Correlation

Sig. (2- 0.035 0.000 0.005 0.000 0.530 0.021 0.287

tailed)
N 60 60 60 60 60 60 60 60
X2.5 Pearson .257 *
.504 **
.616**
.634 **
1 .459 **
.531 **
.395**
Correlation

Sig. (2- 0.048 0.000 0.000 0.000 0.000 0.000 0.002

tailed)
N 60 60 60 60 60 60 60 60
X2.6 Pearson .400** .391** .481** 0.083 .459** 1 .670** .568**
Correlation

Sig. (2- 0.002 0.002 0.000 0.530 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X2.7 Pearson .471** .462** .646** .298* .531** .670** 1 .612**
Correlation

Sig. (2- 0.000 0.000 0.000 0.021 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
X2.8 Pearson .444 **
0.214 .476**
0.140 .395 **
.568 **
.612 **
1
Correlation

Sig. (2- 0.000 0.100 0.000 0.287 0.002 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Total Pearson .650 **
.721 **
.746**
.574 **
.776 **
.709 **
.831 **
.672**
Correlation
Total

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
tailed)
N 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).

Reliability
Statistics
Cronbach's
Alpha N of Items
0.774 9
Total
.650**

0.000

60
.721**

0.000

60
.746**

0.000

60
.574**

0.000

60
.776**

0.000

60
.709**

0.000

60
.831**

0.000

60
.672**

0.000

60
1
60
 Correlations
Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8
Y1 Pearson 1 .688** .765** .677** .604** .490** .705** .673**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y2 Pearson .688 **
1 .740 **
.700 **
.527 **
.379 **
.545 **
.667**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.003 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y3 Pearson .765** .740** 1 .661** .667** .605** .600** .683**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y4 Pearson .677 **
.700 **
.661 **
1 .679 **
.462 **
.665 **
.675**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y5 Pearson .604 **
.527 **
.667 **
.679 **
1 .703 **
.534 **
.571**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y6 Pearson .490** .379** .605** .462** .703** 1 .376** .375**
Correlation

Sig. (2- 0.000 0.003 0.000 0.000 0.000 0.003 0.003

tailed)
N 60 60 60 60 60 60 60 60
Y7 Pearson .705** .545** .600** .665** .534** .376** 1 .498**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.003 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y8 Pearson .673 **
.667 **
.683 **
.675 **
.571 **
.375 **
.498 **
1
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.003 0.000

tailed)
N 60 60 60 60 60 60 60 60
Y9 Pearson .550 **
.747 **
.740 **
.637 **
.667 **
.566 **
.499 **
.617**
Correlation
Y9

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
tailed)
N 60 60 60 60 60 60 60 60
Total Pearson .842 **
.823 **
.895**
.839**
.820**
.683**
.739**
.796**
Correlation

Sig. (2- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
tailed)
N 60 60 60 60 60 60 60 60
**. Correlation is significant at the 0.01 level (2-tailed).

Reliability
Statistics
Cronbach's
Alpha N of Items
0.786 10
Y9 Total
.550** .842**

0.000 0.000

60 60
.747 **
.823**

0.000 0.000

60 60
.740** .895**

0.000 0.000

60 60
.637 **
.839**

0.000 0.000

60 60
.667 **
.820**

0.000 0.000

60 60
.566** .683**

0.000 0.000

60 60
.499** .739**

0.000 0.000

60 60
.617 **
.796**

0.000 0.000

60 60
1 .833**
 0.000

60 60
.833**
1

0.000

60 60
 ANOVAa
Sum of Mean
Model Squares df Square F Sig.
1 Regression 1227.781 2 613.890 347.995 .000b

Residual 100.552 57 1.764

Total 1328.333 59
a. Dependent Variable: Pencegahan Kecurangan Dalam Pengelolaan Keuangan
Desa
b. Predictors: (Constant), Akuntabilitas, Sistem Pengendalian Internal
 Coefficientsa
Standardiz
ed
Unstandardized Coefficient
Coefficients s Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) -1.913 1.643 -1.164 0.249

Sistem 0.842 0.086 0.724 9.790 0.000 0.243 4.121

Pengendali
an Internal

Akuntabilit 0.352 0.099 0.262 3.547 0.001 0.243 4.121

as
a. Dependent Variable: Pencegahan Kecurangan Dalam Pengelolaan Keuangan Desa
 Model Summaryb
Std. Error
Adjusted R of the
Model R R Square Square Estimate
1 .961a 0.924 0.922 1.32819
a. Predictors: (Constant), Akuntabilitas, Sistem
Pengendalian Internal
b. Dependent Variable: Pencegahan Kecurangan Dalam
Pengelolaan Keuangan Desa