How Auditor's Professionalism, Independence, and Information Technology Influence Audit Quality
Table 2: Summary of Validity Test
| |
IND |
IND*TI |
Ku.A |
PF |
PF*TI |
TI |
| IND * TI |
|
1.133 |
|
|
|
|
| IND1 |
0.794 |
|
|
|
|
|
| IND2 |
0.895 |
|
|
|
|
|
| IND3 |
0.685 |
|
|
|
|
|
| IND4 |
0.810 |
|
|
|
|
|
| IND5 |
0.642 |
|
|
|
|
|
| IND6 |
0.674 |
|
|
|
|
|
| IND7 |
0.647 |
|
|
|
|
|
| KL1 |
|
|
0.844 |
|
|
|
| KL2 |
|
|
0.868 |
|
|
|
| KL3 |
|
|
0.883 |
|
|
|
| KL4 |
|
|
0.692 |
|
|
|
| KL5 |
|
|
0.807 |
|
|
|
| KL6 |
|
|
0.812 |
|
|
|
| KL7 |
|
|
0.803 |
|
|
|
| PF * TI |
|
|
|
|
0.823 |
|
| PF1 |
|
|
|
0.637 |
|
|
| PF10 |
|
|
|
0.739 |
|
|
| PF11 |
|
|
|
0.748 |
|
|
| PF12 |
|
|
|
0.781 |
|
|
| PF13 |
|
|
|
0.817 |
|
|
| PF15 |
|
|
|
0.711 |
|
|
| PF16 |
|
|
|
0.638 |
|
|
| PF17 |
|
|
|
0.696 |
|
|
| PF19 |
|
|
|
0.818 |
|
|
| PF2 |
|
|
|
0.669 |
|
|
| PF20 |
|
|
|
0.745 |
|
|
| PF21 |
|
|
|
0.729 |
|
|
| PF3 |
|
|
|
0.653 |
|
|
| PF4 |
|
|
|
0.693 |
|
|
| PF5 |
|
|
|
0.757 |
|
|
| PF6 |
|
|
|
0.757 |
|
|
| PF7 |
|
|
|
0.818 |
|
|
| PF8 |
|
|
|
0.741 |
|
|
| PF9 |
|
|
|
0.789 |
|
|
| TI1 |
|
|
|
|
|
0.819 |
| TI2 |
|
|
|
|
|
0.905 |
| TI3 |
|
|
|
|
|
0.892 |
| TI4 |
|
|
|
|
|
0.865 |
| TI5 |
|
|
|
|
|
0.832 |
| TI6 |
|
|
|
|
|
0.873 |
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