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Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Table 2: Reliability Test

Item-Total Statistics
Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Squared Multiple Correlation Cronbach's Alpha if Item Deleted Cronbach's Alpha
Professional Skepticism PS1 21.8231 9.749 .700 .608 .795 0.842
PS2 21.8163 10.548 .611 .547 .820
PS3 21.1088 9.221 .727 .602 .787
PS4 21.0952 10.744 .648 .500 .811
PS5 21.1224 10.684 .560 .363 .833
Self-Efficacy SE1 21.4082 8.024 .670 .519 .818 0.850
SE2 21.5578 7.974 .651 .448 .824
SE3 21.7347 8.087 .770 .614 .791
SE4 21.8571 9.918 .448 .281 .867
SE5 21.7687 7.905 .785 .639 .786
Detection of Financial Statement Fraud FSF1 20.9524 7.470 .704 .729 .721 0.798
FSF2 20.8776 8.026 .564 .679 .765
FSF3 20.8503 8.293 .594 .449 .758
FSF4 21.5510 7.400 .523 .332 .787
FSF5 20.7483 8.299 .552 .424 .769
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