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Statistics on Educational Level of Surveyed Subjects

Table 4.3 - Statistics on educational level of surveyed subjects


Number

TT

Level

Number of respondents

Percentage

1

Secondary, college

24

14.54%

2

University

47

28.48%

3

Postgraduate

94

56.98%

Total

165

100%

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(Source: Author's research and processing using Excel)




Figure 4.2 - Statistics on educational level of surveyed individuals

(Source: Author investigated and processed with Excel) Regarding gender statistics of surveyed staff : According to survey data, out of 165 surveyed staff, teachers and employees, 86 individuals were male, accounting for 52.12%; the remaining 79 individuals were female, accounting for 47.88%, showing the gender structure in the survey sample.

relatively balanced

Table 4.4-Gender statistics of surveyed subjects


TT number

Sex

Number of respondents

Percentage

1

Male

86

52.12%

2

Female

79

47.88%

Total

165

100%

(Source: Author's research and processing using SPSS)


Chart 4.3 - Statistics on gender of surveyed subjects

(Source: Author's research and processing using Excel)

According to the above data, the proportion of female staff is higher than male, with 60% female and 40% male.

4.3. Results of testing the research model

4.3.1. Assessment of scale reliability

4.3.1.1. Cronbach's alpha of the Control Environment factor scale

Table 4.5- Cronbach's alpha of the Control Environment factor scale Reliability statistics

Cronbach's Alpha

Number of variables

.939

5


Variable correlation statistics


Environmental Control Scale

control

Average scale if

total variable type

Scale variance if

variable type

Total variable correlation

Cronbach's Alpha if

variable type

MTKS1

15.18

11,195

.907

.911

MTKS2

15.15

11,479

.870

.918

MTKS3

15.21

12,335

.810

.929

MTKS4

15.10

12,703

.769

.936

MTKS5

15.05

12,515

.826

.927

(Source: Data analysis from SPSS)

The Control Environment (MTKS) factor scale consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.911 to 0.936 is greater than 0.3. And the Cronbach's alpha coefficient is 0.939 > 0.6. Thus

The observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor “Control environment” were retained for EFA analysis.

4.3.1.2. Cronbach's alpha of the Risk Assessment factor scale

Table 4.6-Cronbach's alpha of the Risk Assessment factor scale Reliability statistics

Cronbach's Alpha

Number of variables

.839

5

Variable correlation statistics




Risk Assessment Scale

Scale average if total variable is removed

Variance of that scale if variable is removed


Total variable correlation

Cronbach Alpha if excluded

variable

DGRR1

15.94

8,704

.553

.829

DGRR2

15.29

7,720

.750

.775

DGRR3

15.72

8,120

.709

.788

DGRR4

15.21

8.010

.633

.809

DGRR5

15.39

8,435

.573

.825

(Source: Data analysis from SPSS)

The Risk Assessment (DGRR) factor scale consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.775 to 0.829 is greater than 0.3. And the Cronbach's alpha coefficient is 0.839> 0.6. Thus, the observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor "Risk Assessment" are retained for EFA analysis.

4.3.1.3. Cronbach's alpha of the Control Activity factor scale

Table 4.7-Cronbach's alpha of the Control Activity factor scale Reliability statistics

Cronbach's Alpha

Number of variables

.854

5


Variable correlation statistics


Activity Scale

dynamic control

Medium

scale if total variable type

Variance

that scale if variable type

Total variable correlation

Cronbach

Alpha if variable type

HDKS1

14.01

7,213

.750

.802

HDKS2

14.55

7,334

.650

.830

HDKS3

14.15

7,983

.690

.822

HDKS4

14.56

7,602

.622

.836

HDKS5

14.44

7,504

.643

.831

(Source: Data analysis from SPSS)

The scale of the Control Activities factor (HDKS) consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.802 to 0.836 is greater than 0.3. And the Cronbach's alpha coefficient is 0.854> 0.6. Thus, the observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor "Control Activities" are retained for EFA analysis.

4.3.1.4. Cronbach's alpha of the Information and Communication factor scale

Table 4.8-Cronbach's alpha of the Information and Communication factor scale Reliability statistics

Cronbach's Alpha

Number of variables

.813

5

Variable correlation statistics



Information and communication ladder

Average scale if

variable type

total

The variance of that scale if

variable type


Total variable correlation

Cronbach Alpha if excluded

variable

TTTT1

13.01

11,378

.674

.758

TTTT2

13.64

11,597

.600

.778

TTTT3

12.95

10,729

.581

.787

TTTT4

13.04

10,352

.655

.761

TTTT5

12.57

12,491

.524

.799

(Source: Data analysis from SPSS)

The scale of the Information and Communication factor (ICT) consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.758 to 0.799 is greater than 0.3. And the Cronbach's alpha coefficient is 0.813> 0.6. Thus, the observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor "ICT" are retained for EFA analysis.

4.3.1.5. Cronbach's alpha of the Supervisory factor scale

Table 4.9-Cronbach's alpha of the factor scale Monitoring activities Reliability statistics

Cronbach's Alpha

Number of variables

.808

5

Variable correlation statistics



Monitoring Scale

Medium

scale if variable type

total

Variance

that scale if variable type


Correlate

total variable

Cronbach ch

Alpha if type

variable

HDGS1

14.85

6,324

.685

.742

HDGS2

14.88

6,359

.634

.759

HDGS3

14.93

7.014

.611

.767

HDGS4

14.93

7,239

.575

.778

HDGS5

14.83

7,117

.483

.806

(Source: Data analysis from SPSS)

The scale of the factor Monitoring Activities (HDGS) consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.742 to 0.806 is greater than 0.3. And the Cronbach's alpha coefficient is 0.808> 0.6. Thus, the observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor "Monitoring Activities" are retained for EFA analysis.

4.3.6. Cronbach's alpha of the scale of the factor Effectiveness of the internal control system

Table 4.10-Cronbach's alpha of the factor scale Effectiveness of internal control system at TDM University

Reliability statistics


Cronbach's Alpha

Number of variables

.761

5

Variable correlation statistics



KSNB scale

Scale average if total variable is removed

Variance of that scale if variable is removed


Total variable correlation

Cronbach's Alpha if excluded

variable

KSNB1

14.27

7,700

.617

.686

KSNB2

14.33

7,528

.603

.690

KSNB3

14.37

8,369

.499

.729

KSNB4

14.35

7,912

.520

.723

KSNB5

13.87

9,770

.426

.753

(Source: Data analysis from SPSS)

The scale measuring the effectiveness of the internal control system consists of 5 observed variables. The results of the scale value assessment show that the total correlation of all observed variables from 0.686 to 0.753 is greater than 0.3. And the Cronbach's alpha coefficient is 0.761> 0.6. Thus, the observed variables of the scale ensure the necessary reliability. Therefore, all 5 observed variables for the factor "Effectiveness of the internal control system at TDM University" are retained for EFA analysis.

In summary, the research results show that most of the observed variables in the scale have Cronbach's alpha coefficients greater than 0.6 and the total correlation coefficients of the 30 observed variables are greater than 0.3, all the remaining observed variables are retained for further EFA analysis. The purpose of EFA analysis is to find the scale with the best reliability for the factors for regression analysis.

4.3.2. Exploratory factor analysis EFA

4.3.2.1. Exploratory factor analysis EFA for independent variables

When analyzing factors, the study put forward two hypotheses:

Hypothesis H0 : Variables in the population are not correlated with each other.

Hypothesis H1 : The variables in the population are correlated with each other.

Table 4.11-KMO coefficient and Bartlett's test of components


KMO test results

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

0.7

56

Bartlett's Test of Sphericity

Approx. Chi-Square

250

6,687

Df

300

Sig.

0.0

00

(Source: Data analysis from SPSS) Bartlett test results show that there is a correlation between the variables in the population (sig = 0.00 < 0.05, reject H0, accept H1). At the same time, the KMO coefficient = 0.756 > 0.5, proving that factor analysis to group variables together is appropriate and

data suitable for factor analysis.

Table 4.12 - Extracted variance of independent variables Total Variance Explained


Factor

Eigenvalues

Index after deduction

Index after rotation


Total


Extracted variance

Accumulated variance extraction


Total


Extracted variance

Accumulate method

incorrect quote


Total


Extracted variance

Accumulate method

incorrect quote

1

4,627

18,507

18,507

4,627

18,507

18,507

4,066

16,262

16,262

2

3,891

15,566

34,073

3,891

15,566

34,073

3,299

13,196

29,458

3

3,391

13,563

47,636

3,391

13,563

47,636

3,180

12,718

42,177

4

2,547

10,186

57,822

2,547

10,186

57,822

3.010

12,040

54,216

5

1,999

7,995

65,817

1,999

7,995

65,817

2,900

11,601

65,817

8

1,006

4,025

69,842







(Source: Data analysis from SPSS)

Table 4.12 shows that all factors have Eigenvalues ​​> 1, the lowest is 1.141 with extracted variance 65.817% > 50% which is satisfactory. With the Principal components extraction method and Varimax rotation, there are 05 components extracted from the observed variable.

This shows us that the 05 extracted components demonstrate the ability to explain 65.817% of the variation in the dependent variable in the population.

Table 4.13 - Rotation matrix



Component

1

2

3

4

5

MTKS1

.941





MTKS2

.919





MTKS5

.880





MTKS3

.877





MTKS4

.849





HDKS1


.860




HDKS3


.815




HDKS2


.770




HDKS5


.767




HDKS4


.739




DGRR2



.835



DGRR4



.802



DGRR3



.792



DGRR5



.758



DGRR1



.615



TTTT1




.805


TTTT4




.788


TTTT3




.754


TTTT2




.728


TTTT5




.592


HDGS1





.816

HDGS2





.781

HDGS3





.737

HDGS4





.727

HDGS5





.668

(Source: Data analysis from SPSS)

Continuing with the results of the exploratory factor analysis, we have the rotated factor matrix

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