Saran SIMPULAN, SARAN DAN KETERBATASAN PENELITIAN

Nazaruddin dan Basuki. 2016. “Analisis Statistik dengan SPSS”. Edisi I. Cetakan ke-II. Penerbit: Danisa Media. Yogyakarta. Paranoan, S., Sugianto., dan Usman, E. 2012. “ Analisis Budaya Organisasi Dan Asimetri Informasi Dalam Senjangan Anggaran ”. Jurnal Akuntansi Multiparadigma. Vol.3 No.3. Purwantini, C., dan Suratno, I. B. 2007. “ Perbedan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin, dan Pengalaman Kerja”. Jurnal Akuntansi dan Investasi. Vol.13. No.1. Rahmiati, E. 2008. “Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Asimetri Informasi dan Komitmen Organisasi Sebagai Pemoderasi ”. Skripsi Universitas Negeri Padang. Riswandari, E. 2012. “Pengaruh Partisipasi Anggaran, Persepsi Keadilan, Job Relevan Information dan Tekanan Anggaran terhadap Asimetri Informasi di Universitas Bunda Mulia. Skripsi Universitas Bunda Mulia. Sujana, I. K. 2010. “Pengaruh Partisipasi Penganggaran, Penekanan Anggaran, Komitmen Organisasi, Asimetri Informasi, dan Ketidakpastian Lingkungan terhadap Budgetary Slack pada Hotel-hotel Berbintang di Kota Denpasar”. Skripsi Universitas Udayana. Supanto. 2010. “Analisis Pengaruh Partisipasi Penganggaran terhadap Budgetary Slack dengan Informasi Asimetri, Motivasi, Budaya Organisasi sebagai Pemode rasi”. Tesis S2. Universitas Diponegoro. Supomo, B. 1998. “Pengaruh Struktur dan Kultur Organisasional terhadap Efektivitas Anggaran Partisipatif dalam Peningkatan Kinerja Manajerial: Studi Empiris pada Per usahaan Manufaktur di Indonesia”. Tesis S2. Universitas Gadjah Mada. Sutopo dan Soni. 2010. “Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan Partisipasi Anggaran dan Kinerja Manaejrial”. Jurnal Dinamika Akuntansi. Vol.2, No.2. Susanto, Y. K. 2009. “Intensitas Kompetisi Pasar dan Budget Emphasis Pada Hubungan antara Par tisipasi dan Senjangan Anggaran”. Jurnal Akuntansi dan Keuangan Indonesia. Vol.6. No.2. . Lampiran 1 Kepada Yth. Ketua Program Studi Teknik Elektro Medik Universitas Muhammadiyah Yogyakarta di Tempat Hal: Permohonan mengisi kuesioner penelitian Assalamu’alaikum Wr, Wb. Pertama, perkenalkan nama saya Zukhoirum Min Alfitri, mahasiswi Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta. Saya sedang melakukan penelitian mengenai faktor faktor yang memengaruhi hubungan antara senjangan anggaran dengan partisipasi anggaran , sebagai syarat untuk menyelesaikan tugas akhir. Selain untuk memenuhi tugas akhir, penelitian ini juga bertujuan untuk: 1 mengetahui apakah partisipasi anggaran di Universitas Muhammadiyah Yogyakarta dapat mengakibatkan senjangan anggaran, 2 memberikan pengetahuan mengenai faktor faktor apa saja yang memengaruhi terjadinya senjangan anggaran dalam praktik anggaran partisipasi sehingga organisasi dapat menghindari terjadinya senjangan anggaran. Untuk tercapainya informasi yang sebaik baiknya, saya berharap BapakIbu Ketua dan Sekretaris Ketua Program Studi yang berkontribusi dalam penyusunan anggaran berkenan untuk mengisi kuesioner terlampir secara teliti dan sesuai dengan kondisi yang terjadi pada proses penyusunan anggaran Universitas Muhammadiyah Yogyakarta. Demikian surat permohonan ini diberikan, atas segala bantuan dan kesediaan BapakIbu sekalian saya ucapkan terimakasih. Wassalamualaikum Wr, Wb. Pembimbing Peneliti Rizal Yaya, Ph.D.,M.Sc.,Ak.,CA Zukhoirum Min Alfitri NIK.19731218199904 143 068 Lampiran 2 No. PA1 PA2 PA3 PA4 PA5 PA 1. 5.0 5.0 4.0 5.0 4.0 23.0 2. 5.0 5.0 4.0 3.0 5.0 22.0 3. 5.0 5.0 3.0 3.0 2.0 18.0 4. 4.0 4.0 2.0 4.0 4.0 18.0 5. 4.0 3.0 4.0 4.0 4.0 19.0 6. 5.0 4.0 4.0 4.0 4.0 21.0 7. 4.0 4.0 4.0 4.0 4.0 20.0 8. 4.0 4.0 2.0 2.0 4.0 16.0 9. 5.0 4.0 4.0 5.0 4.0 22.0 10. 5.0 5.0 5.0 5.0 5.0 25.0 11. 5.0 5.0 4.0 4.0 3.0 21.0 12. 5.0 5.0 4.0 4.0 4.0 22.0 13. 5.0 5.0 5.0 5.0 5.0 25.0 14. 4.0 4.0 4.0 4.0 4.0 20.0 15. 5.0 4.0 3.0 3.0 5.0 20.0 16. 5.0 5.0 2.0 4.0 4.0 20.0 17. 5.0 5.0 5.0 5.0 1.0 21.0 18. 1.0 4.0 2.0 2.0 2.0 11.0 19. 4.0 4.0 4.0 4.0 5.0 21.0 20. 4.0 3.0 4.0 4.0 2.0 17.0 21. 4.0 2.0 2.0 2.0 4.0 14.0 22. 5.0 4.0 4.0 5.0 4.0 22.0 23. 5.0 4.0 3.0 3.0 4.0 19.0 24. 5.0 5.0 4.0 5.0 5.0 24.0 25. 5.0 2.0 4.0 4.0 3.0 18.0 26. 5.0 4.0 4.0 5.0 4.0 22.0 27. 5.0 4.0 4.0 3.0 4.0 20.0 28. 5.0 4.0 4.0 5.0 4.0 22.0 29. 4.0 4.0 2.0 4.0 4.0 18.0 30. 5.0 4.0 4.0 4.0 4.0 21.0 31. 5.0 4.0 4.0 5.0 5.0 23.0 32. 4.0 2.0 2.0 4.0 4.0 16.0 33. 4.0 4.0 4.0 4.0 5.0 21.0 34. 4.0 4.0 4.0 4.0 4.0 20.0 35. 4.0 2.0 4.0 4.0 4.0 18.0 36. 4.0 4.0 1.0 1.0 4.0 14.0 37. 5.0 5.0 3.0 4.0 5.0 22.0 38. 4.0 4.0 4.0 4.0 4.0 20.0 39. 5.0 5.0 4.0 5.0 4.0 23.0 40. 5.0 4.0 4.0 4.0 4.0 21.0 No. PA1 PA2 PA3 PA4 PA5 PA 41. 5.0 4.0 4.0 4.0 4.0 21.0 42. 5.0 3.0 3.0 3.0 3.0 17.0 43. 4.0 4.0 4.0 4.0 4.0 20.0 44. 4.0 3.0 3.0 4.0 3.0 17.0 45. 5.0 3.0 4.0 4.0 3.0 19.0 46. 4.0 4.0 4.0 4.0 3.0 19.0 No. SA1 SA2 SA3 SA4 SA5 SA 1. 4.0 4.0 4.0 4.0 5.0 21.0 2. 4.0 4.0 2.0 4.0 5.0 19.0 3. 2.0 5.0 5.0 5.0 5.0 22.0 4. 4.0 4.0 2.0 4.0 4.0 18.0 5. 4.0 4.0 4.0 4.0 5.0 21.0 6. 4.0 4.0 2.0 2.0 4.0 16.0 7. 4.0 3.0 4.0 3.0 3.0 17.0 8. 4.0 4.0 2.0 2.0 4.0 16.0 9. 4.0 4.0 2.0 5.0 5.0 20.0 10. 4.0 4.0 4.0 4.0 4.0 20.0 11. 4.0 4.0 3.0 4.0 4.0 19.0 12. 5.0 5.0 2.0 5.0 5.0 22.0 13. 5.0 5.0 2.0 5.0 5.0 22.0 14. 4.0 4.0 2.0 3.0 4.0 17.0 15. 4.0 4.0 4.0 4.0 3.0 19.0 16. 2.0 4.0 2.0 2.0 4.0 14.0 17. 5.0 3.0 4.0 4.0 4.0 20.0 18. 1.0 1.0 2.0 1.0 1.0 6.0 19. 4.0 4.0 3.0 4.0 4.0 19.0 20. 4.0 3.0 2.0 2.0 4.0 15.0 21. 4.0 4.0 2.0 4.0 4.0 18.0 22. 4.0 5.0 2.0 4.0 5.0 20.0 23. 4.0 5.0 4.0 5.0 5.0 23.0 24. 5.0 5.0 2.0 4.0 5.0 21.0 25. 4.0 4.0 4.0 4.0 5.0 21.0 26. 5.0 5.0 2.0 5.0 4.0 21.0 27. 4.0 5.0 2.0 4.0 4.0 19.0 28. 4.0 5.0 3.0 4.0 4.0 20.0 29. 2.0 3.0 2.0 3.0 4.0 14.0 30. 4.0 5.0 4.0 4.0 4.0 21.0 31. 3.0 4.0 2.0 4.0 5.0 18.0 32. 2.0 4.0 2.0 2.0 4.0 14.0 33. 4.0 4.0 2.0 4.0 4.0 18.0 34. 5.0 4.0 2.0 4.0 4.0 19.0 35. 4.0 4.0 4.0 4.0 4.0 20.0 No. SA1 SA2 SA3 SA4 SA5 SA 36. 2.0 4.0 3.0 1.0 4.0 14.0 37. 4.0 5.0 4.0 5.0 5.0 23.0 38. 4.0 4.0 2.0 4.0 4.0 18.0 39. 5.0 4.0 1.0 4.0 4.0 18.0 40. 4.0 4.0 3.0 3.0 3.0 17.0 41. 4.0 3.0 3.0 4.0 4.0 18.0 42. 4.0 4.0 4.0 4.0 4.0 20.0 43. 4.0 3.0 3.0 4.0 4.0 18.0 44. 3.0 4.0 2.0 2.0 3.0 14.0 45. 4.0 4.0 3.0 2.0 4.0 17.0 46. 3.0 4.0 3.0 3.0 3.0 16.0 No. KO1 KO2 KO3 KO4 KO5 KO6 KO 1. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 2. 5.0 4.0 4.0 5.0 5.0 4.0 27.0 3. 5.0 5.0 3.0 4.0 5.0 5.0 27.0 4. 5.0 5.0 4.0 5.0 5.0 5.0 29.0 5. 5.0 4.0 4.0 4.0 4.0 4.0 25.0 6. 4.0 2.0 3.0 3.0 4.0 4.0 20.0 7. 3.0 3.0 4.0 4.0 4.0 4.0 22.0 8. 4.0 2.0 4.0 4.0 4.0 4.0 22.0 9. 5.0 5.0 4.0 5.0 5.0 4.0 28.0 10. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 11. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 12. 4.0 4.0 4.0 5.0 4.0 4.0 25.0 13. 5.0 5.0 5.0 5.0 5.0 4.0 29.0 14. 4.0 4.0 3.0 4.0 3.0 4.0 22.0 15. 4.0 3.0 3.0 4.0 3.0 4.0 21.0 16. 5.0 2.0 4.0 5.0 4.0 4.0 24.0 17. 5.0 4.0 5.0 4.0 5.0 5.0 28.0 18. 4.0 4.0 4.0 1.0 1.0 4.0 18.0 19. 4.0 4.0 4.0 5.0 5.0 4.0 26.0 20. 3.0 3.0 2.0 3.0 3.0 2.0 16.0 21. 4.0 4.0 4.0 5.0 5.0 5.0 27.0 22. 5.0 4.0 4.0 5.0 4.0 5.0 27.0 23. 5.0 5.0 5.0 5.0 5.0 5.0 30.0 24. 5.0 4.0 4.0 4.0 5.0 4.0 26.0 25. 5.0 5.0 5.0 5.0 5.0 5.0 30.0 26. 4.0 3.0 4.0 4.0 4.0 4.0 23.0 27. 4.0 2.0 4.0 4.0 4.0 4.0 22.0 28. 4.0 4.0 4.0 4.0 5.0 4.0 25.0 29. 5.0 5.0 4.0 4.0 5.0 5.0 28.0 30. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 No. KO1 KO2 KO3 KO4 KO5 KO6 KO 31. 5.0 5.0 4.0 5.0 4.0 4.0 27.0 32. 5.0 4.0 3.0 4.0 4.0 5.0 25.0 33. 5.0 3.0 4.0 4.0 4.0 4.0 24.0 34. 5.0 5.0 4.0 4.0 5.0 5.0 28.0 35. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 36. 4.0 2.0 4.0 4.0 4.0 2.0 20.0 37. 5.0 4.0 4.0 5.0 5.0 5.0 28.0 38. 4.0 4.0 3.0 4.0 3.0 3.0 21.0 39. 4.0 5.0 4.0 5.0 4.0 4.0 26.0 40. 4.0 3.0 4.0 4.0 3.0 3.0 21.0 41. 4.0 3.0 2.0 4.0 4.0 4.0 21.0 42. 4.0 4.0 2.0 2.0 2.0 2.0 16.0 43. 4.0 4.0 4.0 4.0 4.0 4.0 24.0 44. 3.0 4.0 4.0 3.0 3.0 3.0 20.0 45. 4.0 4.0 4.0 3.0 4.0 4.0 23.0 46. 4.0 4.0 4.0 4.0 4.0 3.0 23.0 No BO1 BO2 BO3 BO4 BO5 BO 1. 5.0 4.0 4.0 5.0 5.0 23.0 2. 4.0 4.0 5.0 5.0 5.0 23.0 3. 3.0 3.0 3.0 3.0 4.0 16.0 4. 4.0 4.0 4.0 4.0 4.0 20.0 5. 4.0 4.0 4.0 5.0 5.0 22.0 6. 4.0 4.0 4.0 4.0 4.0 20.0 7. 4.0 4.0 4.0 4.0 4.0 20.0 8. 4.0 4.0 4.0 4.0 4.0 20.0 9. 5.0 5.0 4.0 5.0 5.0 24.0 10. 5.0 5.0 5.0 5.0 5.0 25.0 11. 2.0 4.0 2.0 4.0 4.0 16.0 12. 5.0 5.0 5.0 5.0 5.0 25.0 13. 5.0 5.0 5.0 5.0 5.0 25.0 14. 4.0 4.0 4.0 4.0 4.0 20.0 15. 4.0 4.0 4.0 4.0 4.0 20.0 16. 4.0 4.0 4.0 5.0 5.0 22.0 17. 4.0 2.0 2.0 4.0 4.0 16.0 18. 3.0 4.0 4.0 3.0 4.0 18.0 19. 4.0 4.0 4.0 4.0 4.0 20.0 20. 3.0 2.0 2.0 2.0 4.0 13.0 21. 4.0 4.0 4.0 4.0 4.0 20.0 22. 5.0 5.0 5.0 5.0 4.0 24.0 23. 4.0 5.0 4.0 4.0 5.0 22.0 24. 4.0 4.0 4.0 4.0 4.0 20.0 25. 5.0 5.0 5.0 5.0 5.0 25.0 No BO1 BO2 BO3 BO4 BO5 BO 26. 4.0 4.0 4.0 4.0 4.0 20.0 27. 5.0 5.0 5.0 5.0 5.0 25.0 28. 4.0 3.0 4.0 4.0 4.0 19.0 29. 4.0 4.0 3.0 4.0 4.0 19.0 30. 4.0 4.0 4.0 5.0 4.0 21.0 31. 5.0 5.0 4.0 4.0 5.0 23.0 32. 4.0 4.0 4.0 5.0 5.0 22.0 33. 5.0 5.0 5.0 5.0 5.0 25.0 34. 5.0 5.0 4.0 4.0 4.0 22.0 35. 4.0 4.0 4.0 4.0 4.0 20.0 36. 4.0 4.0 4.0 4.0 4.0 20.0 37. 5.0 5.0 5.0 5.0 5.0 25.0 38. 3.0 2.0 3.0 4.0 4.0 16.0 39. 3.0 5.0 5.0 5.0 5.0 23.0 40. 3.0 4.0 4.0 4.0 4.0 19.0 41. 3.0 5.0 4.0 5.0 4.0 21.0 42. 4.0 4.0 4.0 4.0 4.0 20.0 43. 4.0 4.0 4.0 4.0 4.0 20.0 44. 3.0 3.0 2.0 4.0 4.0 16.0 45. 4.0 3.0 3.0 3.0 5.0 18.0 46. 4.0 4.0 3.0 4.0 4.0 19.0 No GK1 GK2 GK3 GK4 GK5 GK6 1. 4.0 4.0 4.0 3.0 4.0 19.0 2. 4.0 5.0 5.0 5.0 4.0 23.0 3. 4.0 4.0 3.0 1.0 4.0 16.0 4. 4.0 4.0 4.0 4.0 4.0 20.0 5. 5.0 4.0 4.0 4.0 4.0 21.0 6. 2.0 4.0 4.0 4.0 4.0 18.0 7. 4.0 4.0 4.0 4.0 4.0 20.0 8. 4.0 4.0 4.0 4.0 4.0 20.0 9. 5.0 4.0 5.0 5.0 5.0 24.0 10. 4.0 4.0 4.0 3.0 4.0 19.0 11. 4.0 3.0 4.0 3.0 4.0 18.0 12. 5.0 5.0 5.0 5.0 5.0 25.0 13. 5.0 4.0 5.0 4.0 4.0 22.0 14. 4.0 4.0 4.0 4.0 4.0 20.0 15. 4.0 4.0 4.0 4.0 4.0 20.0 16. 3.0 4.0 4.0 3.0 4.0 18.0 17. 2.0 3.0 2.0 4.0 4.0 15.0 18. 1.0 1.0 4.0 1.0 1.0 8.0 19. 4.0 4.0 4.0 4.0 4.0 20.0 20. 2.0 2.0 2.0 1.0 3.0 10.0 No GK1 GK2 GK3 GK4 GK5 GK6 21. 4.0 4.0 5.0 4.0 4.0 21.0 22. 4.0 4.0 4.0 4.0 4.0 20.0 23. 4.0 4.0 4.0 4.0 4.0 20.0 24. 4.0 4.0 4.0 5.0 4.0 21.0 25. 4.0 4.0 4.0 4.0 4.0 20.0 26. 4.0 4.0 4.0 3.0 4.0 19.0 27. 5.0 4.0 4.0 5.0 4.0 22.0 28. 4.0 4.0 4.0 4.0 4.0 20.0 29. 4.0 4.0 4.0 3.0 3.0 18.0 30. 4.0 4.0 4.0 4.0 4.0 20.0 31. 4.0 4.0 5.0 5.0 4.0 22.0 32. 3.0 4.0 4.0 4.0 4.0 19.0 33. 5.0 5.0 5.0 4.0 5.0 24.0 34. 4.0 5.0 5.0 5.0 4.0 23.0 35. 3.0 4.0 4.0 4.0 4.0 19.0 36. 3.0 4.0 4.0 4.0 4.0 19.0 37. 5.0 5.0 4.0 5.0 5.0 24.0 38. 3.0 4.0 4.0 4.0 4.0 19.0 39. 3.0 4.0 4.0 4.0 4.0 19.0 40. 4.0 4.0 4.0 4.0 4.0 20.0 41. 3.0 3.0 2.0 3.0 4.0 15.0 42. 2.0 4.0 2.0 4.0 4.0 16.0 43. 4.0 4.0 4.0 4.0 4.0 20.0 44. 4.0 4.0 4.0 4.0 4.0 20.0 45. 3.0 3.0 4.0 3.0 3.0 16.0 46. 4.0 4.0 4.0 4.0 5.0 21.0 No KL1 KL2 KL3 KL4 KL5 KL6 KL7 KL8 KL9 KL10 KL 1.4.0 4.0 4.0 4.0 4.0 5.0 5.0 4.0 5.0 4.0 43.0 2.4.0 4.0 3.0 4.0 5.0 4.0 4.0 3.0 4.0 5.0 40.0 3.4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 4.4.0 4.0 4.0 4.0 4.0 2.0 4.0 4.0 4.0 2.0 36.0 5.4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 6.3.0 3.0 2.0 4.0 4.0 4.0 4.0 2.0 4.0 1.0 31.0 7.3.0 3.0 3.0 4.0 3.0 4.0 4.0 4.0 4.0 3.0 35.0 8.4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 9.4.0 5.0 4.0 4.0 5.0 4.0 5.0 4.0 4.0 2.0 41.0 10. 4.0 3.0 4.0 4.0 5.0 5.0 5.0 5.0 5.0 3.0 43.0 11. 3.0 3.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 38.0 12. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 5.0 4.0 41.0 13. 5.0 5.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 42.0 14. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 2.0 38.0 15. 4.0 4.0 3.0 4.0 4.0 4.0 4.0 3.0 4.0 2.0 36.0 16. 5.0 4.0 2.0 3.0 4.0 4.0 3.0 3.0 3.0 2.0 33.0 17. 4.0 4.0 3.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 39.0 18. 4.0 4.0 3.0 4.0 1.0 1.0 1.0 4.0 1.0 4.0 27.0 19. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 20. 3.0 2.0 2.0 3.0 4.0 3.0 4.0 3.0 4.0 2.0 30.0 21. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 3.0 39.0 22. 5.0 5.0 4.0 4.0 5.0 4.0 4.0 5.0 4.0 5.0 45.0 23. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 24. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 5.0 4.0 41.0 25. 4.0 4.0 4.0 4.0 5.0 4.0 4.0 4.0 5.0 3.0 41.0 26. 4.0 5.0 4.0 4.0 4.0 5.0 4.0 4.0 4.0 4.0 42.0 27. 4.0 5.0 4.0 4.0 4.0 5.0 4.0 4.0 5.0 4.0 43.0 28. 4.0 5.0 4.0 4.0 4.0 4.0 5.0 4.0 4.0 3.0 41.0 29. 4.0 3.0 2.0 3.0 4.0 4.0 4.0 3.0 4.0 3.0 34.0 30. 4.0 4.0 4.0 4.0 5.0 4.0 5.0 4.0 5.0 4.0 43.0 31. 4.0 4.0 5.0 4.0 4.0 5.0 4.0 4.0 5.0 4.0 43.0 32. 4.0 2.0 2.0 3.0 4.0 2.0 3.0 3.0 4.0 2.0 29.0 33. 4.0 4.0 4.0 4.0 5.0 4.0 4.0 4.0 4.0 4.0 41.0 34. 5.0 4.0 4.0 4.0 5.0 4.0 5.0 4.0 5.0 4.0 44.0 35. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 36. 4.0 2.0 2.0 4.0 4.0 4.0 4.0 2.0 3.0 2.0 31.0 37. 5.0 4.0 4.0 5.0 4.0 5.0 5.0 5.0 4.0 4.0 45.0 38. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 39. 4.0 5.0 3.0 4.0 4.0 5.0 5.0 4.0 5.0 5.0 44.0 40. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 41. 3.0 4.0 3.0 4.0 4.0 3.0 4.0 4.0 4.0 3.0 36.0 42. 3.0 2.0 4.0 4.0 4.0 4.0 5.0 5.0 4.0 2.0 37.0 43. 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 40.0 No KL1 KL2 KL3 KL4 KL5 KL6 KL7 KL8 KL9 KL10 KL 44. 3.0 4.0 4.0 3.0 3.0 3.0 4.0 4.0 4.0 3.0 35.0 45. 3.0 3.0 4.0 4.0 4.0 3.0 5.0 4.0 4.0 4.0 38.0 46. 3.0 4.0 3.0 3.0 4.0 4.0 4.0 3.0 4.0 4.0 36.0 Lampiran 3 Correlations PA1 PA2 PA3 PA4 PA5 PA PA1 Pearson Correlation 1 .306 .420 .440 .248 .699 Sig. 2-tailed .038 .004 .002 .097 .000 N 46 46 46 46 46 46 PA2 Pearson Correlation .306 1 .244 .253 .172 .592 Sig. 2-tailed .038 .102 .090 .252 .000 N 46 46 46 46 46 46 PA3 Pearson Correlation .420 .244 1 .701 .066 .746 Sig. 2-tailed .004 .102 .000 .663 .000 N 46 46 46 46 46 46 PA4 Pearson Correlation .440 .253 .701 1 .150 .781 Sig. 2-tailed .002 .090 .000 .318 .000 N 46 46 46 46 46 46 PA5 Pearson Correlation .248 .172 .066 .150 1 .495 Sig. 2-tailed .097 .252 .663 .318 .000 N 46 46 46 46 46 46 PA Pearson Correlation .699 .592 .746 .781 .495 1 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 . Correlation is significant at the 0.05 level 2-tailed. . Correlation is significant at the 0.01 level 2-tailed. Correlations SA1 SA2 SA3 SA4 SA5 SA SA1 Pearson Correlation 1 .399 -.030 .585 .382 .679 Sig. 2-tailed .006 .845 .000 .009 .000 N 46 46 46 46 46 46 SA2 Pearson Correlation .399 1 .077 .544 .641 .733 Sig. 2-tailed .006 .613 .000 .000 .000 N 46 46 46 46 46 46 SA3 Pearson Correlation -.030 .077 1 .258 .098 .429 Sig. 2-tailed .845 .613 .084 .518 .003 N 46 46 46 46 46 46 SA4 Pearson Correlation .585 .544 .258 1 .598 .877 Sig. 2-tailed .000 .000 .084 .000 .000 N 46 46 46 46 46 46 SA5 Pearson Correlation .382 .641 .098 .598 1 .753 Sig. 2-tailed .009 .000 .518 .000 .000 N 46 46 46 46 46 46 SA Pearson Correlation .679 .733 .429 .877 .753 1 Sig. 2-tailed .000 .000 .003 .000 .000 N 46 46 46 46 46 46 . Correlation is significant at the 0.01 level 2-tailed. Correlations KO1 KO2 KO3 KO4 KO5 KO6 KO KO1 Pearson Correlation 1 .427 .363 .468 .545 .608 .745 Sig. 2-tailed .003 .013 .001 .000 .000 .000 N 46 46 46 46 46 46 46 KO2 Pearson Correlation .427 1 .286 .265 .334 .422 .635 Sig. 2-tailed .003 .054 .075 .023 .003 .000 N 46 46 46 46 46 46 46 KO3 Pearson Correlation .363 .286 1 .434 .482 .431 .659 Sig. 2-tailed .013 .054 .003 .001 .003 .000 N 46 46 46 46 46 46 46 KO4 Pearson Correlation .468 .265 .434 1 .736 .450 .764 Sig. 2-tailed .001 .075 .003 .000 .002 .000 N 46 46 46 46 46 46 46 KO5 Pearson Correlation .545 .334 .482 .736 1 .595 .841 Sig. 2-tailed .000 .023 .001 .000 .000 .000 N 46 46 46 46 46 46 46 KO6 Pearson Correlation .608 .422 .431 .450 .595 1 .786 Sig. 2-tailed .000 .003 .003 .002 .000 .000 N 46 46 46 46 46 46 46 KO Pearson Correlation .745 .635 .659 .764 .841 .786 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 N 46 46 46 46 46 46 46 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed. Correlations KL1 KL2 KL3 KL4 KL5 KL6 KL7 KL8 KL9 KL10 KL KL1 Pearson Correlation 1 .481 .181 .273 .266 .239 -.034 .217 .026 .284 .447 Sig. 2-tailed .001 .230 .066 .074 .109 .823 .148 .864 .056 .002 N 46 46 46 46 46 46 46 46 46 46 46 KL2 Pearson Correlation .481 1 .495 .316 .107 .302 .074 .354 .157 .502 .627 Sig. 2-tailed .001 .000 .033 .478 .041 .627 .016 .296 .000 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL3 Pearson Correlation .181 .495 1 .544 .195 .317 .356 .758 .400 .473 .755 Sig. 2-tailed .230 .000 .000 .194 .032 .015 .000 .006 .001 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL4 Pearson Correlation .273 .316 .544 1 .120 .342 .308 .487 .134 .317 .565 Sig. 2-tailed .066 .033 .000 .426 .020 .037 .001 .374 .032 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL5 Pearson Correlation .266 .107 .195 .120 1 .494 .646 .079 .646 .061 .564 Sig. 2-tailed .074 .478 .194 .426 .000 .000 .600 .000 .688 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL6 Pearson Correlation .239 .302 .317 .342 .494 1 .607 .197 .607 .288 .708 Sig. 2-tailed .109 .041 .032 .020 .000 .000 .189 .000 .052 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL7 Pearson Correlation -.034 .074 .356 .308 .646 .607 1 .301 .707 .063 .629 Sig. 2-tailed .823 .627 .015 .037 .000 .000 .042 .000 .678 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL8 Pearson Correlation .217 .354 .758 .487 .079 .197 .301 1 .249 .442 .644 Sig. 2-tailed .148 .016 .000 .001 .600 .189 .042 .096 .002 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL9 Pearson Correlation .026 .157 .400 .134 .646 .607 .707 .249 1 .200 .667 Sig. 2-tailed .864 .296 .006 .374 .000 .000 .000 .096 .182 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL10 Pearson Correlation .284 .502 .473 .317 .061 .288 .063 .442 .200 1 .627 Sig. 2-tailed .056 .000 .001 .032 .688 .052 .678 .002 .182 .000 N 46 46 46 46 46 46 46 46 46 46 46 KL Pearson Correlation .447 .627 .755 .565 .564 .708 .629 .644 .667 .627 1 Sig. 2-tailed .002 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 46 46 46 46 46 46 46 46 46 46 46 . Correlation is significant at the 0.01 level 2-tailed. Correlations BO1 BO2 BO3 BO4 BO5 BO BO1 Pearson Correlation 1 .557 .631 .514 .516 .789 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 BO2 Pearson Correlation .557 1 .770 .641 .478 .865 Sig. 2-tailed .000 .000 .000 .001 .000 N 46 46 46 46 46 46 BO3 Pearson Correlation .631 .770 1 .662 .501 .893 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 BO4 Pearson Correlation .514 .641 .662 1 .573 .823 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 BO5 Pearson Correlation .516 .478 .501 .573 1 .704 Sig. 2-tailed .000 .001 .000 .000 .000 N 46 46 46 46 46 46 BO Pearson Correlation .789 .865 .893 .823 .704 1 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 . Correlation is significant at the 0.01 level 2-tailed. Correlations GK1 GK2 GK3 GK4 GK5 GK GK1 Pearson Correlation 1 .671 .585 .504 .629 .839 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 GK2 Pearson Correlation .671 1 .512 .710 .778 .891 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 GK3 Pearson Correlation .585 .512 1 .492 .242 .706 Sig. 2-tailed .000 .000 .001 .106 .000 N 46 46 46 46 46 46 GK4 Pearson Correlation .504 .710 .492 1 .635 .835 Sig. 2-tailed .000 .000 .001 .000 .000 N 46 46 46 46 46 46 GK5 Pearson Correlation .629 .778 .242 .635 1 .788 Sig. 2-tailed .000 .000 .106 .000 .000 N 46 46 46 46 46 46 GK Pearson Correlation .839 .891 .706 .835 .788 1 Sig. 2-tailed .000 .000 .000 .000 .000 N 46 46 46 46 46 46 . Correlation is significant at the 0.01 level 2-tailed. Lampiran 4 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items .862 5 Item Statistics Mean Std. Deviation N GK1 3.74 .905 46 GK2 3.91 .694 46 GK3 3.98 .745 46 GK4 3.80 .957 46 GK5 3.98 .614 46 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted GK1 15.67 6.136 .714 .827 GK2 15.50 6.700 .829 .802 GK3 15.43 7.362 .554 .864 GK4 15.61 5.977 .698 .835 GK5 15.43 7.451 .695 .837 Scale Statistics Mean Variance Std. Deviation N of Items 19.41 10.159 3.187 5 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items .872 5 Item Statistics Mean Std. Deviation N BO1 4.04 .729 46 BO2 4.09 .812 46 BO3 3.93 .827 46 BO4 4.26 .681 46 BO5 4.37 .488 46 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted BO1 16.65 5.699 .660 .855 BO2 16.61 5.088 .759 .831 BO3 16.76 4.897 .804 .818 BO4 16.43 5.718 .720 .841 BO5 16.33 6.758 .604 .872 Scale Statistics Mean Variance Std. Deviation N of Items 20.70 8.528 2.920 5 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items .820 10 Item Statistics Mean Std. Deviation N KL1 3.91 .551 46 KL2 3.85 .788 46 KL3 3.59 .748 46 KL4 3.89 .379 46 KL5 4.07 .646 46 KL6 3.91 .784 46 KL7 4.11 .674 46 KL8 3.85 .631 46 KL9 4.11 .674 46 KL10 3.43 .958 46 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted KL1 34.80 16.828 .337 .819 KL2 34.87 15.005 .496 .805 KL3 35.13 14.338 .663 .786 KL4 34.83 16.947 .501 .810 KL5 34.65 15.921 .448 .809 KL6 34.80 14.472 .598 .793 KL7 34.61 15.443 .520 .802 KL8 34.87 15.538 .545 .800 KL9 34.61 15.221 .566 .798 KL10 35.28 14.385 .461 .815 Scale Statistics Mean Variance Std. Deviation N of Items 38.72 18.652 4.319 10 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items Reliability Statistics Cronbachs Alpha N of Items .828 6 Item Statistics Mean Std. Deviation N KO1 4.33 .598 46 KO2 3.85 .894 46 KO3 3.83 .677 46 KO4 4.11 .823 46 KO5 4.09 .865 46 KO6 4.02 .774 46 Scale Statistics Mean Variance Std. Deviation N of Items 24.22 11.729 3.425 6 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items .724 5 Item Statistics Mean Std. Deviation N SA1 3.80 .910 46 SA2 4.04 .759 46 SA3 2.76 .947 46 SA4 3.61 1.064 46 SA5 4.11 .767 46 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted SA1 14.52 6.566 .464 .685 SA2 14.28 6.696 .582 .647 SA3 15.57 7.940 .135 .809 SA4 14.72 4.918 .743 .550 SA5 14.22 6.574 .609 .637 Scale Statistics Mean Variance Std. Deviation N of Items 18.33 9.558 3.092 5 Case Processing Summary N Cases Valid 46 100.0 Excluded a .0 Total 46 100.0 a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbachs Alpha N of Items .678 5 Item Statistics Mean Std. Deviation N PA1 4.52 .722 46 PA2 3.98 .856 46 PA3 3.57 .910 46 PA4 3.91 .915 46 PA5 3.87 .885 46 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted PA1 15.33 5.736 .529 .594 PA2 15.87 5.938 .339 .666 PA3 16.28 5.052 .539 .575 PA4 15.93 4.862 .592 .547 PA5 15.98 6.377 .208 .723 Scale Statistics Mean Variance Std. Deviation N of Items 19.85 8.087 2.844 5 Lampiran 5 One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 46 Normal Parameters a Mean .0000000 Std. Deviation 1.79585362 Most Extreme Differences Absolute .084 Positive .044 Negative -.084 Kolmogorov-Smirnov Z .567 Asymp. Sig. 2-tailed .905 a. Test distribution is Normal. Lampiran 6 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 GK, PA, KO, BO, KL a . Enter a. All requested variables entered. b. Dependent Variable: SA Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .814 a .663 .620 1.905 a. Predictors: Constant, GK, PA, KO, BO, KL b. Dependent Variable: SA ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 284.980 5 56.996 15.709 .000 a Residual 145.129 40 3.628 Total 430.109 45 a. Predictors: Constant, GK, PA, KO, BO, KL b. Dependent Variable: SA Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 Constant -4.471 2.797 -1.599 .118 PA .228 .135 .210 1.687 .099 .544 1.838 KO .138 .103 .153 1.336 .189 .644 1.553 KL .413 .103 .578 4.029 .000 .410 2.436 BO -.119 .132 -.112 -.901 .373 .544 1.839 GK .071 .133 .073 .531 .598 .450 2.223 a. Dependent Variable: SA Coefficient Correlations a Model GK PA KO BO KL 1 Correlations GK 1.000 -.059 -.202 -.446 -.269 PA -.059 1.000 .036 -.109 -.509 KO -.202 .036 1.000 -.135 -.266 BO -.446 -.109 -.135 1.000 -.058 KL -.269 -.509 -.266 -.058 1.000 Covariances GK .018 -.001 -.003 -.008 -.004 PA -.001 .018 .001 -.002 -.007 KO -.003 .001 .011 -.002 -.003 BO -.008 -.002 -.002 .017 .000 KL -.004 -.007 -.003 .000 .011 a. Dependent Variable: SA Collinearity Diagnostics a Model Dimensi on Eigenvalue Condition Index Variance Proportions Constant PA KO KL BO GK 1 1 5.953 1.000 .00 .00 .00 .00 .00 .00 2 .015 20.155 .13 .16 .01 .01 .10 .33 3 .012 21.987 .07 .28 .50 .00 .01 .07 4 .010 24.947 .28 .11 .30 .01 .38 .05 5 .007 29.269 .31 .12 .14 .02 .50 .44 6 .004 39.395 .21 .33 .05 .96 .02 .11 a. Dependent Variable: SA Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 10.12 21.75 18.33 2.517 46 Residual -4.117 4.327 .000 1.796 46 Std. Predicted Value -3.262 1.361 .000 1.000 46 Std. Residual -2.162 2.272 .000 .943 46 a. Dependent Variable: SA Lampiran 7 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 GK, PA, KO, BO, KL a . Enter a. All requested variables entered. b. Dependent Variable: ABS_RES Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .393 a .155 .023 1.00359 a. Predictors: Constant, GK, PA, KO, BO, KL ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 5.896 5 1.179 1.171 .345 a Residual 32.230 32 1.007 Total 38.126 37 a. Predictors: Constant, GK, PA, KO, BO, KL b. Dependent Variable: ABS_RES Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 Constant 1.396 1.684 .829 .413 PA -.126 .077 -.361 -1.624 .114 .536 1.867 KO .056 .064 .179 .868 .392 .621 1.611 KL .028 .056 .131 .510 .613 .402 2.488 BO .086 .078 .265 1.110 .275 .464 2.153 GK -.097 .088 -.324 -1.109 .276 .310 3.231 a. Dependent Variable: ABS_RES Coefficient Correlations a Model GK PA KO BO KL 1 Correlations GK 1.000 -.176 -.245 -.581 -.295 PA -.176 1.000 .142 -.049 -.471 KO -.245 .142 1.000 -.061 -.301 BO -.581 -.049 -.061 1.000 .050 KL -.295 -.471 -.301 .050 1.000 Covariances GK .008 -.001 -.001 -.004 -.001 PA -.001 .006 .001 .000 -.002 KO -.001 .001 .004 .000 -.001 BO -.004 .000 .000 .006 .000 KL -.001 -.002 -.001 .000 .003 a. Dependent Variable: ABS_RES Collinearity Diagnostics a Model Dimensi on Eigenvalue Condition Index Variance Proportions Constant PA KO KL BO GK 1 1 5.952 1.000 .00 .00 .00 .00 .00 .00 2 .016 19.097 .17 .03 .02 .01 .13 .21 3 .013 21.384 .04 .46 .25 .01 .03 .00 4 .009 25.326 .21 .00 .30 .04 .40 .08 5 .005 34.597 .28 .40 .43 .19 .21 .31 6 .004 38.695 .30 .11 .01 .76 .23 .40 Collinearity Diagnostics a Model Dimensi on Eigenvalue Condition Index Variance Proportions Constant PA KO KL BO GK 1 1 5.952 1.000 .00 .00 .00 .00 .00 .00 2 .016 19.097 .17 .03 .02 .01 .13 .21 3 .013 21.384 .04 .46 .25 .01 .03 .00 4 .009 25.326 .21 .00 .30 .04 .40 .08 5 .005 34.597 .28 .40 .43 .19 .21 .31 6 .004 38.695 .30 .11 .01 .76 .23 .40 a. Dependent Variable: ABS_RES Lampiran 8 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 PA a . Enter a. All requested variables entered. b. Dependent Variable: SA Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .635 a .403 .390 2.415 a. Predictors: Constant, PA ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 173.501 1 173.501 29.750 .000 a Residual 256.608 44 5.832 Total 430.109 45 a. Predictors: Constant, PA b. Dependent Variable: SA Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 Constant 4.622 2.538 1.821 .075 PA .690 .127 .635 5.454 .000 a. Dependent Variable: SA Lampiran 9 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 PA.GK, KO, BO, KL, PA, GK, PA.KO, PA.BO, PA.KL a . Enter a. All requested variables entered. b. Dependent Variable: SA Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .854 a .730 .662 1.796 a. Predictors: Constant, PA.GK, KO, BO, KL, PA, GK, PA.KO, PA.BO, PA.KL ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 313.958 9 34.884 10.812 .000 a Residual 116.151 36 3.226 Total 430.109 45 a. Predictors: Constant, PA.GK, KO, BO, KL, PA, GK, PA.KO, PA.BO, PA.KL b. Dependent Variable: SA Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 Constant -40.992 19.132 -2.143 .039 PA 2.158 .992 1.985 2.177 .036 KO -.645 .902 -.714 -.715 .479 KL 1.675 .620 2.340 2.700 .010 BO .209 1.008 .198 .208 .837 GK .182 .694 .188 .263 .794 PA.KO .041 .047 1.434 .864 .393 PA.KL .067 .032 -3.687 -2.071 .046 PA.BO -.006 .050 -.195 -.122 .903 PA.GK -.016 .036 -.492 -.448 .657 a. Dependent Variable: SA PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN Studi Kasus pada Program Studi Salah Satu Universitas Swasta di Yogyakarta ZUKHOIRUM MIN ALFITRI Universitas Muhammadiyah Yogyakarta Email: ZukhoirumMAgmail.com ABSTRACT This study aims to analyze the influence of organizational culture, leadership style, uncertainty of the environment and commitment on relationship between budgetary participation and budgetary slack in Muhammadiyah Yogyakarta University. The subject in this study was budgetary’s participant in Muhammadiyah Yogyakarta University, especially department’s head and secretary. In this study, sample of 46 respondents were selected using purposive sampling. Analysis tool used in this study is simple regression and Moderator Regression Analysis MRA. Based on analysis that have been made, the result are budgetary participation significanly influence on budgetary slack. Beside of that, uncertainty of the environment is significantly moderated on the relationship between budgetary participation and budgetary slack. Keyword : Budgetary Participation, Budgetary Slack, Organizational Culture, Leadership Style, Uncertainty of the Environment, Commitment.

A. PENDAHULUAN

Masih banyak perguruan tinggi swasta selanjutnya disebut PTS di Indonesia yang masih belum memiliki prestasi ataupun performa yang baik dan menonjol. Sebagian dari PTS yang memiliki prestasi kurang baik dan menjadi sorotan adalah PTS Islam. Selain permasalahan di atas, PTS juga masih dianggap sebagai pilihan alternatif bagi masyarakat yang akan melanjutkan pendidikan ke jenjang perguruan tinggi. PTS dan Perguruan Tinggi Negeri selanjutnya disebut PTN, sebenarnya memiliki tugas dan fungsi yang sama, namun masyarakat masih cenderung berpihak kepada PTN dan menganggap PTS belum sebaik PTN. Uraian dari beberapa masalah yang telah dibahas oleh peneliti di atas menunjukkan bahwa pada kenyataanya regulator serta masyarakat sendiri masih kurang percaya dengan kinerja serta performa yang dimiliki dan ditunjukkan oleh PTS selama ini, sehingga pada akhirnya, dengan hasil dan kualitas yang sama, PTS dituntut untuk bekerja lebih keras dalam proses maupun peningkatan mutu manajemenya. Peningkatan mutu yang dapat dilakukan oleh PTS untuk menanggulangi masalah ini dapat dilakukan dengan beberapa cara, seperti memperbaiki pengelolaan, SDM dan sistem anggaran. Peneliti dalam penelitian ini akan lebih berfokus pada sistem anggaran, karena peneliti berpendapat bahwa SDM dalam PTS maupun PTN sama-sama menggunakan SDM yang baik dan melakukan pengelolaan yang baik terhadap organisasi. Dalam meningkatkan mutu manajemenya sebuah organisasi harus menyusun perencanaan bisnis dan melakukan pengendalian yang menyeluruh agar kinerja organisasi dapat meningkat. Salah satu alat perencanaan dan pengendalian yang baik adalah dengan adanya sistem anggaran Riswandari, 2012. Sujana 2010 menyatakan bahwa anggaran merupakan salah satu alat perencanaan dan pengendalian, di mana sebuah anggaran dapat digunakan untuk merencanakan setiap kegiatan agar pelaksanaanya sesuai dengan yang direncanakan dan juga menjadi alat pengendalian apabila penyusunan anggaran melibatkan berbagai pihak. Anggaran yang disusun dengan mempertimbangkan dan menggunakan keterlibatan serta pengaruh dari berbagai pihak disebut dengan anggaran partisiatif Sutapa dan Soni, 2010. Partisipasi anggaran adalah faktor yang memiliki pengaruh signifikan terhadap terjadinya praktik senjangan anggaran Mukaromah dan Suryandari, 2015. Senjangan anggaran merupakan penyimpangan yang sering terjadi, di mana pendapatan diestimasikan terlalu rendah dan biaya diestimasikan terlalu tinggi Sujana, 2010. Senjangan anggaran biasanya terjadi apabila bawahan merasa mengalami resiko atau merasa keberatan dalam mencapai anggaran. Risiko atau rasa keberatan inilah yang akan memotivasi bawahan untuk menciptakan anggaran. Beberapa penilitian telah dilakukan untuk menjelaskan hubungan antara partisipasi anggaran dengan kaitanya terhadap senjangan anggaran, namun masih menunjukkan hasil yang berbeda bedaa . Perbedaan hasil penelitian tersebut dapat terjadi karena terdapat beberapa variabel yang dapat memengaruhi hubungan antara partisipasi anggaran dengan senjangan anggaran yang masih kurang diperhatikan. Perbedaan pendapat ini dapat diselesaikan denggan menggunakan pendekatan kontijensi yang menyatakan bahwa akuntansi manajemen selalu dapat diterapkan secara tepat pada seluruh kegiatan organisasi dan dalam setiap keadaan yang dihadapi oleh organisasi tersebut Supanto, 2010. Peneliti menggunakan budaya organisasi, gaya kepemimpinan, ketidakpastian lingkungan dan komitmen sebagai hasil pendekatan kontinjensi dan variabel yang akan memperkuat serta menjelaskan hubungan antara partisipasi anggaran dan senjangan anggaran.

B. RUMUSAN MASALAH

Berdasarkan latar belakang yang telah peneliti uraikan, maka rumusan masalah yang dapat disusun adalah: 1. Apakah partisipasi anggaran dalam penyusunan anggaran berpengaruh terhadap senjangan anggaran? 2. Apakah budaya organisasi berpengaruh terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran? 3. Apakah gaya kepemimpinan berpengaruh terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran? 4. Apakah ketidakpastian lingkungan berpengaruh terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran? 5. Apakah komitmen berpengaruh terhadap hubungan atara partisipasi anggaran dengan senjangan anggaran?

C. KERANGKA KONSEPTUAL DAN PENGEMBANGAN HIPOTESIS

1. Kerangka Konseptual

Adapun kerangka konseptual dalam penelitian ini disajikan pada gambar berikut: Gambar 1

2. Teori Agensi

Agency Theory atau yang sering disebut dengan teori keagenan, merupakan teori yang menjelaskan mengenai hubungan antara principal dan agent, di mana pihak principal memberikan tugas kepada agent untuk melakukan seluruh kegiatan sesuai dengan keinginan principal Sinkey, 1992: 78 dalam Supanto, 2010. Hubungan antara senjangan anggaran dan agency theory dapat dilihat melalui kemungkinan munculnya konflik Senjangan Anggaran Partisipasi Anggaran Komitmen Organisasi Ketidakpastian Lingkungan Gaya Kepemimpinan Budaya Organisasi