Lampiran 3. Pengujian Validitas dan Reliabilitas Variabel Penelitian
1. Kinerja Manajerial
Reliability Statistics
,964 ,965
6 Cronbachs
Alpha Cronbachs
Alpha Based on
Standardized Items
N of Items
Item-Total Statistics
15,18 24,300
,930 ,877
,952 14,96
24,665 ,896
,807 ,956
14,80 24,793
,868 ,805
,959 14,89
23,247 ,898
,830 ,956
14,78 24,952
,842 ,755
,961 14,65
25,304 ,885
,814 ,957
KM1 KM2
KM3 KM4
KM5 KM6
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Squared Multiple
Correlation Cronbachs
Alpha if Item Deleted
2. Partisipasi dalam Penyusunan Anggaran
Reliability Statistics
,914 ,914
6 Cronbachs
Alpha Cronbachs
Alpha Based on
Standardized Items
N of Items
Andarias Bangun : Pengaruh Partisipasi Dalam Penyusunan Anggaran, K e j e l a s a n S a s a r a n A n g g a r a n D a n S t r u k t u r Desentralisasi Terhadap Kinerja Manajerial Skpd Dengan Pengawasan Internal Sebagai Variabel
Pemoderasi Studi Kasus Pada Pemerintah Kabupaten Deli Serdang, 2009
Lampiran 3 Lanjutan
Item-Total Statistics
16,67 14,409
,683 ,506
,909 16,60
14,467 ,640
,478 ,915
16,64 13,865
,772 ,627
,898 16,65
12,860 ,813
,695 ,891
16,36 12,606
,819 ,879
,890 16,25
12,119 ,845
,879 ,887
PART1 PART2
PART3 PART4
PART5 PART6
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Squared Multiple
Correlation Cronbachs
Alpha if Item Deleted
3. Kejelasan Sasaran Anggaran
Reliability Statistics
,912 ,915
6 Cronbachs
Alpha Cronbachs
Alpha Based on
Standardized Items
N of Items
Item-Total Statistics
15,44 11,473
,766 .
,895 15,45
10,771 ,842
. ,883
15,58 10,914
,698 .
,905 15,44
11,473 ,766
. ,895
15,45 10,771
,810 .
,887 15,64
11,125 ,667
. ,909
SA1 SA2
SA3 SA4
SA5 SA6
Scale Mean if Item Deleted
Scale Variance if
Item Deleted Corrected
Item-Total Correlation
Squared Multiple
Correlation Cronbachs
Alpha if Item Deleted
Andarias Bangun : Pengaruh Partisipasi Dalam Penyusunan Anggaran, K e j e l a s a n S a s a r a n A n g g a r a n D a n S t r u k t u r Desentralisasi Terhadap Kinerja Manajerial Skpd Dengan Pengawasan Internal Sebagai Variabel
Pemoderasi Studi Kasus Pada Pemerintah Kabupaten Deli Serdang, 2009
Lampiran 3 Lanjutan
4. Sistem Desentralisasi