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CHAPTER IV DATA ANALYSIS AND DISCUSSION
This research examines the two antecedents factors of budgetary participation need for achievement and a positive work attitude and then to
assess the impact of these two variables on job performance in the context of public-sector organizations. Seventy two 72 managers of the institution unit
SKPD in Local Government Surakarta are chosen as samples of this research. This chapter provides details about data description, hypotheses testing,
analysis and discussion. The data analysis is done with path analysis by using SPSS version 16.0.
A. Data Description
1. Sample selection This study uses primary data from questionnaire which is collecting from
managers of unit institution SKPD in Local Government of Surakarta. The population of this research is the employees of Local Government Surakarta who
participate in the budgetary process. Regarding the sampling design, this research
uses purposive sampling with judgment-sampling, meaning that the sample is
taken with criteria of certain judgment Jogiyanto 2005. Sekaran 2003 argues that although restricted in general ability, judgment-sampling may sometimes be
the best sampling design choice, especially when there is a limited population that can supply the information needed. The respondent who has chosen to fill the
questionnaire are the managers of institution unit Satuan Kerja Perangkat
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DaerahSKPD as decision maker Pengguna AnggaranKuasa Pengguna Anggaran who participate in the budgeting process and responsible about the
budget of their own institution. The researcher has delivered 92 questionnaires. The researcher has done the
survey by delivering the questionnaires. The questionnaires which were sent back to the researcher are 72.
The detail amount of the respondent that participates in this research is as follow:
Table 2 Questionnaire Description
NO UNITS
QUESTIONNAIRE SENT
QUESTIONNAIRE RECEIVED
1 Bagian
9 8
2 Sekretariat DPRD
1 1
3 Dinas
15 12
4 Inspektorat
1 1
5 Badan
4 4
6 Kantor
6 5
7 Kecamatan
5 5
8 Kelurahan
51 36
TOTAL 92
72
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2. Descriptive statistic The table below will explain the result of descriptive statistic analysis in
the each variable from this research. Information about descriptive statistic cover the: average value mean, standard deviation, minimum value and maximum
value. Result from the calculation presented at the following table:
Table 3 Descriptive Statistic of the Variables
N Minimum Maximum Mean Std. Deviation
Budgetary participation BP 72 2
7 5.32
4.43 Need for achievement NA 72
2 7
6.02 3.98
Work attitude WA 72
2 7
5.03 10.40
Job performance JP 72
2 9
7.07 6.71
Valid N listwise 72
The table above shows that the minimum value of budgetary participation is 2, the maximum value of budgetary participation is 7. The mean is 5.32 and the
standard deviation is 4.43. The minimum value of need for achievement is 2. The maximum value of need for achievement is 7, the mean is 6.02 and the standard
deviation is 3.98. The minimum value of work attitude is 2, and the maximum value is 7. The mean and the standard deviation of work attitude is 5.03 and
10.40. For job performance has the minimum value=2 and the maximum value is 9. The mean of job performance is 7.07 and its standard deviation is 6.71.
B. Reliability Test
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