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

Table 1: Validity Test

Variable R Count R Table 5% (147) Significance Information
Professional Skepticism PS1 0.822 0.135 0.000 Valid
PS2 0.754 0.135 0.000 Valid
PS3 0.846 0.135 0.000 Valid
PS4 0.770 0.135 0.000 Valid
PS5 0.722 0.135 0.000 Valid
Self-Efficacy SE1 0.806 0.135 0.000 Valid
SE2 0.797 0.135 0.000 Valid
SE3 0.860 0.135 0.000 Valid
SE4 0.610 0.135 0.000 Valid
SE5 0.871 0.135 0.000 Valid
Detection of Financial Statement Fraud FSF1 0.824 0.135 0.000 Valid
FSF2 0.731 0.135 0.000 Valid
FSF3 0.737 0.135 0.000 Valid
FSF4 0.736 0.135 0.000 Valid
FSF5 0.713 0.135 0.000 Valid
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