Keterbatasan Penelitian Saran KESIMPULAN DAN SARAN

3. Hasil Pengujian hipotesis ketiga, menunjukkan bahwa variabel partisipasi, komunikasi interaksi antara partisipasi dengan komunikasi organisasi secara bersama-sama menunjukkan pengaruh positip terjadap kinerja manajerial, dengan demikian komunikasi organisasi sebagai variabel moderating. Maka penelitian ini sejalan dengan hasil penelitian yang dilakukan oleh Renny Maisyarah 2008. 4. Hasil pengujian hipotesis keempat, menunjukkan bahwa variabel partisipasi, JRI, komunikasi organisasi interaksi antara partisipasi dengan JRI dan komunikasi organisasi secara bersama-sama menunjukkan pengaruh positip terhadap kinerja manajerial, dengan demikian JRI dan komunikasi adalah variabel moderating. Maka penelitian ini sejalan dengan penelitian yang dilakukan oleh Renny Maisyarah 2008, Elizar Sinambela 2003, Raflia Alfar 2006 dan Kornelius Harefa 2007 dan menolak hasil penelitian yang dilakukan oleh J.Sumarno 2005

6.2. Keterbatasan Penelitian

Target populasi tidak semua mendapatkan instrumen penelitian secara merata karena dipilih sesuai dengan pertimbangan jarak dan waktu sehingga mengunakan purposive sampling dan sampel untuk setiap Zona di lingkungan PDAM di Propinsi Sumatera Utara tidak merata . Agar hasilnya dapat digeneralisasikan sebaiknya unit sampel untuk setiap Zona dan Cabang dilakukan secara merata. Dan untuk penelitian selanjutnya sebaiknya mempertimbangkan faktor-faktor kondisi atau konteks yang diduga mempengaruhi hubungan partisipasi dalam penyusunan anggaran dengan kinerja manajerial . Sudah tentu apabila hal ini harus dilakukan akan menggunakan waktu yang lama dalam mengumpulkan instrumen penelitian yang digunakan.

6.3. Saran

Adapun saran-saran dalam penelitian ini, antara lain : 1. Penelitian-penelitian berikutnya masih dibutuhkan pada bidang yang sama tentang pengaruh partisipasi dalam penyusunan anggaran, karena hasil-hasil penelitian yang telah dilakukan masih mengandung ketidakkonsistenan dengan mengunakan faktor-faktor kondisi atau konteks yang diduga mempengaruhi hubungan partisipasi dalam penyusunan anggaran dengan kinerja manajerial. 2. Disarankan kepada pihak manajemen PDAM yang ada di Propinsi Sumatera Utara agar lebih menitikberatkan pada penerapan pola partisipasi dalam merumuskan sesuatu hal yang berkaitan dengan kepentingan perusahaan yang sifatnya lebih terbuka dalam penyampaian informasi yang berhubungan dengan rencana dan mengkomunikasikan rencana tersebut dengan berbagai pihak yang berhubungan dengan kegiatan operasional perusahaan khususnya dalam penyusunan anggaran, sebab kemungkinan besar dapat meningkatkan kinerja manajerial untuk kemajuan perusahaan pada masa yang akan datang. DAFTAR PUSTAKA Adisaputro, Gunawan dan Asri, Marwan. 2003. Anggaran Perusahaan. Edisi 20032004. Cetakan pertama. BPFE YogJakarta. Alfar, Raflia. 2006. Pengaruh Partisipasi Manajer Dalam Penganggaran Terhadap Kinerja Manajerial Dengan Budgetary Slack Sebagai Variabel Moderating Pada Kantor Direksi PT.Perkebunan Nusantara Wilayah Sumatera Utara. Thesis, Universitas Sumatera Utara, Program Pasca Sarjana Megister Ilmu Akuntansi Tidak Dipublikasikan, Medan. Allen dan Meyer dalam Dunham, dkk 1994: 370 membedakan komitmen organisasi atas tiga komponen, yaitu : afektif, normatif dan continuance. Arep, Ishak dan Tanjung, Hendri. 2004. Manajemen Motivasi. Cetakan kedua. Grasindo Jakarta. Brownell, P. 1982. Participation in Budgeting Process: When it Works and when it doesnt. Journal of Accounting Literatur. pp. 124-153. Brownell, Peter, Leadership Style, Budgetary Participation and Managerial Behavior, Accounting, Organizations and Society, Vol. 8, No. 4, pp. 307 – 321, 1983 ----------------------, The Role of Accounting Data In Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, Journal of Accounting Research, Vol. 20, No. 1, pp. 12 – 27, Spring 1982, Printed in USA. Brownell, Peter and Hirst, Mark, Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty : Tests of a Three - Way Interaction, Journal of Accounting Research Vol. 24, No. 2 Autumn, pp. 241 – 251, 1986 Champbell, D.J., and Gingrich, K.F. 1986. The interactive effects of task complexity and participation on task performance : a field experiment. Organisational behavior and human decision process, 38, pp. 162-180. Chong, Vincent K. dan Kar Ming Chong. 2002. Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach, Behavioral Research in Accounting, USA. Comerford, Sue E, Abernethy, Margaret A. 1999. “Budgeting and the Management of Role Conflict in Hospitals”. Behavioral Research in Accounting, Vol 11. pp.93-110 Corrado, Frank M. 2004. Berkomunikasi Dengan Karyawan. Cetakan pertama. Terjemahan Paulus G. Hendrata. PPM. Jakarta. Deliana. 2004. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dan Kepuasan Kerja Dengan Gaya Kepemimpinan Dan Persepsi Ketidakpastian Lingkungan Sebagai Variabel Moderator. Thesis, Universitas Sumatera Utara, Program Pasca Sarjana Megister Ilmu Akuntansi Tidak Dipublikasikan, Medan. Effendy, Onong Uchjana. 1989. Psikologi Manajemen Dan Administrasi. Cetakan ketiga. Mandar Maju. Bandung. Garrison, Ray H dan Eric W.Noreen. 2000. Akuntansi Manajerial. Edisi 1. Terjemahan Totok Budisantoso. Salemba Empat. Jakarta. Ghozali, Imam. 2002. Aplikasi Analisis Multivariate dengan Program SPSS. Edisi 2. Universitas Diponegoro. Semarang. Halim, Abdul dan Supomo, Bambang. 2005. Akuntansi Manajemen. Cetakan kesebelas. BPFE Yogyakarta. Harahap, Sofyan Syafri. 2001. Budgeting Peranggaran. Edisi 1. Cetakan kedua. Raja Grafindo Persada. Jakarta. Harefa, Kornelius. 2007. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dan Komunikasi Sebagai Variabel Moderator pada BNI Tbk di Kota Medan. Thesis, Universitas Sumatera Utara, Program Pasca Sarjana Megister Ilmu Akuntansi Tidak Dipublikasikan, Medan. Indriantoro, Nur dan Supomo, Bambang. 1999. Metodologi Penelitian Bisnis. Edisi 1. Cetakan pertama. BPFE Yogyakarta. Jogiyanto. 20042005. Metodologi Penelitian Bisnis.Salah Kaprah dan Pengalaman-pengalaman. BPFE Yogyakarta. Kenis, I., Effect of Budgetary Goal Characteristic on Managerial Attitude Performance, The Accounting Review 1979 pp. 707-721. Kreitner, Robert dan Kinicki, Angelo. 2005. Perilaku Organisasi. Edisi Kelima. Terjemahan Erly Suandy. Salemba Empat Jakarta. Kren, Leslie. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility, The Accounting Review, Milwaukee. Machfoedz, Mas’ud dan Machfoedz, Mahmud. 2004. Komunikasi Bisnis Modern. Edisi 20042005. Cetakan pertama. BPFE Yogyakarta. Mahoney, T. A., T. H. Jerdee, and S. J. Carrol. 1963. Development of Managerial Performance: A. Research Approach. Cincinnati, OH: South western publising company. Maisyarah, Renny. 2008. Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Komitmen dan Komunikasi sebagai Variabel Moderating pada PDAM Propinsi Sumatera Utara.Thesis Universitas Sumatera Utara, Program Pasca Sarjana Megister Ilmu Akuntansi Tidak Dipublikasikan, Medan. Mardiasmo. 2002. Akuntansi Sektor Publik, Penerbit Andi, Yogyakarta. Merchant, D. 1981. The design of corporate budgeting system : influence on managerialbehavior and performance. 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Nouri, Hossein and Parker, Robert J, The Effect of Organizational Commitment on The Ralation Between Budgetary Participation and Budgetary Slack, Behavioral Research in Accounting, Vol. 8, 1996, Printed in USA, pp. 76 – 90. -------------------------------------------------, The Relationship Between Budget Participation and Job Performance : The Roles of Budget Adequacy and OrganizationalCommitment, Accounting, Organizations and Society, Vol. 23, No. 56, pp. 467 – 483, 1998 Nugroho, Bhuono Agung. 2005. Strategi Jitu Memilih Metode Statistik Penelitian Dengan SPSS. Edisi I. Andi. Yogyakarta. O’ Reilly, C.A., Chatman, J. dan Caldwell, D.F. 1991, ”People and Organizational Culture: A Profile Comparison Approach to Assessing Person Organization Fit, “ Academy of Management Journal 34, pp.487-516 Ompusunggu dan Bawono. 2006. Pengaruh Partisipasi Anggaran dan Job Relevant Information JRI Terhadap Informasi Asimetris, Simposium Nasional Akuntansi. Santoso, Singih. 2007. SPSS Versi 10, Mengolah Data Statistik Secara Profesional, PT.Elex Media Komputindo, Jakarta. Siegel, Gary dan Helene Ramanauskas-Marconi. 1989. Behavioral Accounting, South- Western Publishing, Ohio. Sinambela, Elizar. 2004. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dan Kepuasan Kerja Dengan Gaya Kepemimpinan Dan Persepsi Ketidakpastian Lingkungan Sebagai Variabel Moderator. Thesis, Universitas Sumatera Utara, Program Pasca Sarjana Megister Ilmu Akuntansi Tidak Dipublikasikan, Medan. Soemanagara, Rd. 2006. Strategic Marketing Communication. Cetakan pertama. Alfabeta. Bandung. Suharyadi, dan Purwanto S.K. 2004. Statistika untuk Ekonomi Keuangan Modern. Buku 2 Edisi pertama. Salemba Empat. Jakarta. Sumarno J. 2005. Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan antara Partisipasi Anggaran dan Kinerja Manajerial, SNA VIII, Solo. Supramono dan Utami, Intiyas. 2001. Desain Proposal Penelitian Akuntansi dan Keuangan. Edisi1. Andi. Yogyakarta. Supriyono, R.A dan Syakhroza, Akhmad. 2003. Peran Asimetri Informasi Dan Peresponan Keinginan Sosial Sebagai Variabel Moderating Hubungan Antara Partisipasi Penganggaran Dan Kinerja Manajerial Di Indonesia, Simposium Nasional Akuntansi VI : 955-970. Suranto AW. 2005. Komunikasi Perkantoran. Cetakan pertama. Media Wacana. Yogyakarta. Utomo, Sigit Budhi. 2006. Pengaruh Partisipasi Anggaran, Informasi Asimetris, dan Budget Emphasis terhadap Senjangan Anggaran, Skripsi, FE UNSOED Purwokerto. Welsch, Glenn A, Hilton, Ronald W, dan Gordon, Paul N. 2000. Anggaran. Edisi Pertama. Terjemahan Purwatiningsih dan Maudy Warouw. Salemba Empat. Jakarta. Winardi, J. 2004. Manajemen Perilaku Organisasi. Edisi Revisi. Cetakan pertama. Kencana. Jakarta. Yenti, R.R. 2003. Pengaruh Keadilan Distributif, Keadilan Prosedur, Komitmen Terhadap Tujuan, Dan Motovasi Terhadap Kinerja Manajerial Dalam Penyusunan Anggaran, Simposium Nasional Akuntansi VI : 707-720. Yusfaningrum dan Ghozali. 2005. Pengaruh Partisipasi Anggaran Terhadap Kinerja Melalui Komitmen Tujuan Anggaran dan JRI Sebagai Variabel Invervening, Simposium Nasional Akuntansi. Lampiran I : Uji Validitas Reliabilitas X 1 Reliability Reliability Statistics Cronbachs Alpha N of Items .889 6 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbachs Alpha if Item Deleted Q1 21.7000 25.061 .844 .850 Q2 20.4833 31.271 .683 .873 Q3 20.8000 33.315 .676 .874 Q4 21.1667 34.785 .525 .895 Q5 20.6833 32.118 .821 .855 Q6 20.5833 32.349 .773 .861 Scale Statistics Mean Variance Std. Deviation N of Items 25.0833 44.349 6.65949 6 Lampiran II : Uji Validitas dan Reliabilitas X 2 Reliability Scale: ALL VARIABLES Reliability Statistics Cronbachs Alpha N of Items .782 5 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbachs Alpha if Item Deleted Q1 22.6667 6.294 .618 .720 Q2 22.3500 5.994 .762 .669 Q3 22.7500 7.445 .528 .754 Q4 21.8333 6.040 .587 .734 Q5 21.5333 7.982 .326 .808 Scale Statistics Mean Variance Std. Deviation N of Items 27.7833 10.003 3.16277 5 Lampiran III : Uji Validitas dan Reliabilitas X 3 Reliability Scale: ALL VARIABLES Reliability Statistics Cronbachs Alpha N of Items .784 12 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted VAR00001 40.3167 54.017 .342 .776 VAR00002 40.4667 53.406 .309 .780 VAR00003 41.1667 53.226 .309 .781 VAR00004 41.2667 49.453 .429 .769 VAR00005 40.4667 53.202 .419 .770 VAR00006 40.9000 47.990 .609 .748 VAR00007 41.5667 52.826 .324 .779 VAR00008 41.4000 49.736 .543 .756 VAR00009 41.3667 48.914 .552 .755 VAR00010 41.3500 49.994 .532 .758 VAR00011 41.1500 50.570 .513 .760 VAR00012 41.0167 55.068 .222 .788 Scale Statistics Mean Variance Std. Deviation N of Items 44.7667 60.148 7.75552 12 Lampiran IV : Uji Validitas dan Reliabilitas Y Reliability Scale: ALL VARIABLES Reliability Statistics Cronbachs Alpha N of Items .770 12 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted VAR00001 40.1406 52.281 .307 .764 VAR00002 40.3281 51.875 .257 .771 VAR00003 41.0156 50.968 .327 .763 VAR00004 41.0938 47.801 .417 .754 VAR00005 40.3125 50.853 .431 .753 VAR00006 40.7031 46.530 .577 .734 VAR00007 41.3906 50.940 .323 .764 VAR00008 41.2031 48.196 .530 .741 VAR00009 41.1875 47.234 .538 .739 VAR00010 41.1406 48.186 .512 .743 VAR00011 40.9688 48.443 .504 .744 VAR00012 40.8750 53.349 .188 .777 Scale Statistics Mean Variance Std. Deviation N of Items 44.5781 57.962 7.61328 12 Reliability Scale: ALL VARIABLES Reliability Statistics Cronbachs Alpha N of Items .777 11 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted VAR00001 36.4375 47.488 .335 .770 VAR00002 36.6250 47.095 .279 .778 VAR00003 37.3125 46.187 .354 .769 VAR00004 37.3906 43.162 .441 .760 VAR00005 36.6094 46.686 .417 .762 VAR00006 37.0000 42.349 .578 .742 VAR00007 37.6875 46.726 .313 .774 VAR00008 37.5000 44.508 .491 .753 VAR00009 37.4844 42.952 .544 .746 VAR00010 37.4375 44.250 .491 .753 VAR00011 37.2656 44.389 .491 .753 Scale Statistics Mean Variance Std. Deviation N of Items 40.8750 53.349 7.30405 11 Lampiran V : Hasil Analisis Regresi Berganda Model Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 X1_PDPA 25.0833 6.65949 60 Correlations Y_Kinj_Manajerial X1_PDPA Y_Kinj_Manajerial 1.000 .536 Pearson Correlation X1_PDPA .536 1.000 Y_Kinj_Manajerial . .000 Sig. 1-tailed X1_PDPA .000 . Y_Kinj_Manajerial 60 60 N X1_PDPA 60 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 X1_PDPA a . Enter a. All requested variables entered. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Change Statistics Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .536 a .287 .275 6.15716 .287 23.330 1 a. Predictors: Constant, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 884.436 1 884.436 23.330 .000 a Residual 2198.814 58 37.911 1 Total 3083.250 59 ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 884.436 1 884.436 23.330 .000 a Residual 2198.814 58 37.911 1 Total 3083.250 59 a. Predictors: Constant, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Zero Constant 43.167 3.122 13.826 .000 36.917 49.416 1 X1_PDPA .581 .120 .536 4.830 .000 .340 .822 a. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model X1_PDPA Correlations X1_PDPA 1.000 1 Covariances X1_PDPA .014 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportions Model Dimensi on Eigenvalue Condition Index Constant X1_PDPA 1 1.967 1.000 .02 .02 1 2 .033 7.726 .98 .98 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 50.1435 65.2596 57.7500 3.87175 60 Std. Predicted Value -1.965 1.940 .000 1.000 60 Standard Error of Predicted Value .795 1.764 1.091 .274 60 Adjusted Predicted Value 50.2458 65.4172 57.7588 3.87260 60 Residual -1.23760E1 16.94955 .00000 6.10475 60 Std. Residual -2.010 2.753 .000 .991 60 Stud. Residual -2.034 2.812 .000 1.009 60 Deleted Residual -1.26679E1 17.68596 -.00885 6.32254 60 Stud. Deleted Residual -2.092 3.000 .002 1.026 60 Mahal. Distance .000 3.860 .983 1.042 60 Cooks Distance .000 .172 .018 .028 60 Centered Leverage Value .000 .065 .017 .018 60 a. Dependent Variable: Y_Kinj_Manajerial Lampiran VI : Hasil Analisis Regresi Berganda Model II Model II sebelum Proses Transformasi Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 X1_PDPA 25.0833 6.65949 60 X2_JRI 27.7833 3.16277 60 X1_PDPA_kali_X2_JRI 7.0420E2 219.48080 60 Correlations Y_Kinj_Manajerial X1_PDPA X2_JRI X1_PDPA_kali_X2 _JRI Y_Kinj_Manajerial 1.000 .536 .281 .54 X1_PDPA .536 1.000 .353 .95 X2_JRI .281 .353 1.000 .60 Pearson Correlation X1_PDPA_kali_X2_JRI .540 .953 .600 1.00 Y_Kinj_Manajerial . .000 .015 .00 X1_PDPA .000 . .003 .00 X2_JRI .015 .003 . .00 Sig. 1-tailed X1_PDPA_kali_X2_JRI .000 .000 .000 Y_Kinj_Manajerial 60 60 60 6 X1_PDPA 60 60 60 6 X2_JRI 60 60 60 6 N X1_PDPA_kali_X2_JRI 60 60 60 6 Model Summary b Change Statistic Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .545 a .297 .259 6.22202 .297 7.881 3 a. Predictors: Constant, X1_PDPA_kali_X2_JRI, X2_JRI, X1_PDPA Model Summary b Change Statistic Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .545 a .297 .259 6.22202 .297 7.881 3 b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 915.294 3 305.098 7.881 .000 a Residual 2167.956 56 38.713 1 Total 3083.250 59 a. Predictors: Constant, X1_PDPA_kali_X2_JRI, X2_JRI, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Z Constant 40.725 20.554 1.981 .052 -.449 81.900 X1_PDPA .386 .940 .355 .410 .683 -1.499 2.270 X2_JRI .123 .750 .054 .164 .870 -1.379 1.626 1 X1_PDPA_kali_X2_J RI .006 .033 .169 .167 .868 -.061 .072 a. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model X1_PDPA_kali_X2 _JRI X2_JRI X1_PDPA X1_PDPA_kali_X2_JRI 1.000 -.931 -.990 X2_JRI -.931 1.000 .904 Correlations X1_PDPA -.990 .904 1.000 X1_PDPA_kali_X2_JRI .001 -.023 -.031 X2_JRI -.023 .562 .638 1 Covariances X1_PDPA -.031 .638 .885 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportions Model Dimensi on Eigenvalue Condition Index Constant X1_PDPA X2_JRI X1_PDPA_kali_X2 _JRI 1 3.926 1.000 .00 .00 .00 .00 2 .064 7.807 .01 .00 .00 .01 3 .009 20.601 .04 .03 .06 .02 1 4 .000 109.832 .96 .96 .94 .98 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 49.5465 67.1109 57.7500 3.93871 60 Std. Predicted Value -2.083 2.377 .000 1.000 60 Standard Error of Predicted Value .834 4.428 1.471 .651 60 Adjusted Predicted Value 47.1115 67.2247 57.6740 4.10567 60 Residual -1.27947E1 16.61263 .00000 6.06177 60 Std. Residual -2.056 2.670 .000 .974 60 Stud. Residual -2.089 2.736 .005 1.004 60 Deleted Residual -1.32084E1 17.44807 .07596 6.44740 60 Stud. Deleted Residual -2.156 2.914 .008 1.020 60 Mahal. Distance .076 28.894 2.950 4.868 60 Cooks Distance .000 .108 .016 .025 60 Centered Leverage Value .001 .490 .050 .083 60 a. Dependent Variable: Y_Kinj_Manajerial Model II Sesudah Proses Transformasi Regression Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 Log_X1 3.1828 .29373 60 Log_X2 3.3172 .12578 60 Log_X1.X2 6.5000 .36151 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 Log_X1.X2, Log_X2 a . Enter a. Tolerance = ,000 limits reached. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Change Statistic Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .545 a .297 .272 6.16854 .297 12.015 2 a. Predictors: Constant, Log_X1.X2, Log_X2 b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 914.349 2 457.175 12.015 .000 a Residual 2168.901 57 38.051 1 Total 3083.250 59 a. Predictors: Constant, Log_X1.X2, Log_X2 b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Zero Constant 4.009 21.201 .189 .851 -38.445 46.464 Log_X2 -8.544 8.522 -.149 -1.003 .320 -25.609 8.521 1 Log_X1.X2 12.628 2.965 .632 4.259 .000 6.691 18.566 a. Dependent Variable: Y_Kinj_Manajerial Excluded Variables b Collinearity Statistics Model Beta In t Sig. Partial Correlation Tolerance VIF Minim Tolera 1 Log_X1 . a . . . .000 . a. Predictors in the Model: Constant, Log_X1.X2, Log_X2 b. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model Log_X1.X2 Log_X2 Log_X1.X2 1.000 -.662 Correlations Log_X2 -.662 1.000 Log_X1.X2 8.792 -16.737 1 Covariances Log_X2 -16.737 72.626 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportions Model Dimensi on Eigenvalue Condition Index Constant Log_X2 Log_X1.X2 1 2.998 1.000 .00 .00 .00 2 .002 44.344 .42 .00 .61 1 3 .001 75.511 .58 1.00 .39 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 48.6959 64.4663 57.7500 3.93668 60 Std. Predicted Value -2.300 1.706 .000 1.000 60 Standard Error of Predicted Value .804 3.207 1.302 .459 60 Adjusted Predicted Value 47.0216 64.2136 57.6953 4.06005 60 Residual -1.32089E1 16.60289 .00000 6.06309 60 Std. Residual -2.141 2.692 .000 .983 60 Stud. Residual -2.171 2.758 .004 1.008 60 Deleted Residual -1.35773E1 17.42851 .05468 6.38030 60 Stud. Deleted Residual -2.247 2.936 .006 1.024 60 Mahal. Distance .019 14.960 1.967 2.730 60 Cooks Distance .000 .126 .018 .028 60 Centered Leverage Value .000 .254 .033 .046 60 a. Dependent Variable: Y_Kinj_Manajerial Lampiran VII : Hasil Analisa Regresi Berganda Model III 1. Hasil Analisa Regresi Berganda Model III Sebelum Proses Transformasi Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 X1_PDPA 25.0833 6.65949 60 X3_Comm 44.7667 7.75552 60 X1_PDPA_kali_X3_Comm 1.1165E3 344.92989 60 Correlations Y_Kinj_Manajerial X1_PDPA X3_Comm X1_PDPA_k _Comm Y_Kinj_Manajerial 1.000 .536 .000 X1_PDPA .536 1.000 -.126 X3_Comm .000 -.126 1.000 Pearson Correlation X1_PDPA_kali_X3_Comm .449 .788 .493 Y_Kinj_Manajerial . .000 .498 X1_PDPA .000 . .168 X3_Comm .498 .168 . Sig. 1-tailed X1_PDPA_kali_X3_Comm .000 .000 .000 Y_Kinj_Manajerial 60 60 60 X1_PDPA 60 60 60 X3_Comm 60 60 60 N X1_PDPA_kali_X3_Comm 60 60 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 X1_PDPA_kali_X3 _Comm, X3_Comm, X1_PDPA a . Enter a. All requested variables entered. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Change Statistic Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .547 a .299 .261 6.21367 .299 7.952 3 a. Predictors: Constant, X1_PDPA_kali_X3_Comm, X3_Comm, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 921.106 3 307.035 7.952 .000 a Residual 2162.144 56 38.610 1 Total 3083.250 59 a. Predictors: Constant, X1_PDPA_kali_X3_Comm, X3_Comm, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Z Constant 25.724 19.697 1.306 .197 -13.734 65.182 X1_PDPA 1.125 .708 1.036 1.589 .118 -.294 2.544 X3_Comm .383 .430 .411 .890 .377 -.479 1.244 1 X1_PDPA_kali_X3_Co mm -.012 .016 -.570 -.766 .447 -.043 .019 a. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model X1_PDPA_kali_X3 _Comm X3_Comm X1_PDPA X1_PDPA_kali_X3_Comm 1.000 -.970 -.985 X3_Comm -.970 1.000 .960 Correlations X1_PDPA -.985 .960 1.000 X1_PDPA_kali_X3_Comm .000 -.006 -.011 X3_Comm -.006 .185 .292 1 Covariances X1_PDPA -.011 .292 .502 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportions Model Dimensi on Eigenvalue Condition Index Constant X1_PDPA X3_Comm X1_PDPA_kali_X3 _Comm 1 3.903 1.000 .00 .00 .00 .00 2 .066 7.679 .00 .01 .01 .01 3 .030 11.394 .02 .01 .01 .02 1 4 .000 92.377 .98 .98 .98 .97 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 49.6799 66.2773 57.7500 3.95120 60 Std. Predicted Value -2.042 2.158 .000 1.000 60 Standard Error of Predicted Value .820 3.162 1.496 .586 60 Adjusted Predicted Value 49.6487 66.2458 57.8473 4.00197 60 Residual -1.29531E1 17.23840 .00000 6.05364 60 Std. Residual -2.085 2.774 .000 .974 60 Stud. Residual -2.120 2.837 -.007 1.012 60 Deleted Residual -1.36460E1 18.03056 -.09730 6.55158 60 Stud. Deleted Residual -2.190 3.039 -.005 1.031 60 Mahal. Distance .044 14.296 2.950 3.281 60 Cooks Distance .000 .247 .021 .043 60 Centered Leverage Value .001 .242 .050 .056 60 a. Dependent Variable: Y_Kinj_Manajerial 2. Hasil Analisa Regresi Berganda Model III Sesudah Proses Transformasi Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 Log_X1 3.1828 .29373 60 Log_X3 3.7851 .18844 60 Log_X1.X3 6.9678 .32699 60 Correlations Y_Kinj_Manajerial Log_X1 Log_X3 Log_X1.X3 Y_Kinj_Manajerial 1.000 .541 .003 .488 Log_X1 .541 1.000 -.134 .821 Log_X3 .003 -.134 1.000 .456 Pearson Correlation Log_X1.X3 .488 .821 .456 1.000 Y_Kinj_Manajerial . .000 .490 .000 Log_X1 .000 . .153 .000 Log_X3 .490 .153 . .000 Sig. 1-tailed Log_X1.X3 .000 .000 .000 . Y_Kinj_Manajerial 60 60 60 60 Log_X1 60 60 60 60 Log_X3 60 60 60 60 N Log_X1.X3 60 60 60 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 Log_X1.X3, Log_X3 a . Enter a. Tolerance = ,000 limits reached. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Model R R Square Adjusted R Std. Error of the Change Statistic R Square Change F Change df1 1 .546 a .298 .274 6.16158 .298 12.106 2 a. Predictors: Constant, Log_X1.X3, Log_X3 b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 919.242 2 459.621 12.106 .000 a Residual 2164.008 57 37.965 1 Total 3083.250 59 a. Predictors: Constant, Log_X1.X3, Log_X3 b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Zero Constant 3.353 19.500 .172 .864 -35.696 42.401 Log_X3 -10.592 4.782 -.276 -2.215 .031 -20.168 -1.016 1 Log_X1.X3 13.561 2.756 .613 4.921 .000 8.042 19.079 a. Dependent Variable: Y_Kinj_Manajerial Excluded Variables b Collinearity Statistics Model Beta In t Sig. Partial Correlation Tolerance VIF Minim Tolera 1 Log_X1 . a . . . .000 . a. Predictors in the Model: Constant, Log_X1.X3, Log_X3 b. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model Log_X1.X3 Log_X3 Log_X1.X3 1.000 -.456 Correlations Log_X3 -.456 1.000 Log_X1.X3 7.595 -6.006 1 Covariances Log_X3 -6.006 22.871 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportions Model Dimensi on Eigenvalue Condition Index Constant Log_X3 Log_X1.X3 1 2.998 1.000 .00 .00 .00 2 .001 48.261 .15 .99 .30 1 3 .001 52.707 .85 .01 .70 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 48.6035 64.2160 57.7500 3.94720 60 Std. Predicted Value -2.317 1.638 .000 1.000 60 Standard Error of Predicted Value .796 2.906 1.317 .410 60 Adjusted Predicted Value 48.5528 65.0757 57.7786 3.95488 60 Residual -1.32523E1 16.99272 .00000 6.05624 60 Std. Residual -2.151 2.758 .000 .983 60 Stud. Residual -2.180 2.816 -.002 1.007 60 Deleted Residual -1.36180E1 17.72172 -.02856 6.36229 60 Stud. Deleted Residual -2.257 3.009 .000 1.025 60 Mahal. Distance .000 12.138 1.967 2.061 60 Cooks Distance .000 .113 .017 .024 60 Centered Leverage Value .000 .206 .033 .035 60 a. Dependent Variable: Y_Kinj_Manajerial Lampiran VIII : Hasil Analisis Regresi Berganda Model IV a. Model Regresi Berganda Sebelum Proses Transformasi Pertama Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 X1_PDPA 25.0833 6.65949 60 X2_JRI 27.7833 3.16277 60 X3_Comm 44.7667 7.75552 60 X1_PDPA_kali_X2_JRI 7.0420E2 219.48080 60 X1_PDPA_kali_X3_Comm 1.1165E3 344.92989 60 X2_JRI_kali_X3_Comm 1.2431E3 257.66094 60 X1_PDPA_x_X2_JRI_x_X3_Co mm 3.1311E4 10743.17649 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 X1_PDPA_x_X2_J RI_x_X3_Comm, X3_Comm, X2_JRI, X1_PDPA, X1_PDPA_kali_X2 _JRI, X2_JRI_kali_X3_C omm, X1_PDPA_kali_X3 _Comm a . Enter a. All requested variables entered. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Change Statistics Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .558 a .311 .218 6.39197 .311 3.352 7 a. Predictors: Constant, X1_PDPA_x_X2_JRI_x_X3_Comm, X3_Comm, X2_JRI, X1_PDPA, X1_PDPA_kali_X2_JRI, X2_JR b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 958.670 7 136.953 3.352 .005 a Residual 2124.580 52 40.857 1 Total 3083.250 59 a. Predictors: Constant, X1_PDPA_x_X2_JRI_x_X3_Comm, X3_Comm, X2_JRI, X1_PDPA, X1_PDPA_kali_X2_JRI, X2_JRI_kali_X3_Comm, X1_PDPA_kali_X3_Comm b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardized Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Z Constant 81.226 119.975 .677 .501 -159.521 321.973 X1_PDPA -.611 4.901 -.563 -.125 .901 -10.445 9.223 X2_JRI -2.045 4.374 -.895 -.468 .642 -10.823 6.732 X3_Comm -.911 2.664 -.977 -.342 .734 -6.257 4.434 X1_PDPA_kali_X2_JRI .064 .171 1.930 .371 .712 -.280 .407 X1_PDPA_kali_X3_Comm .024 .114 1.161 .214 .832 -.204 .253 X2_JRI_kali_X3_Comm .048 .097 1.720 .496 .622 -.147 .244 1 X1_PDPA_x_X2_JRI_x_X 3_Comm -.001 .004 -2.015 -.338 .737 -.009 .007 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Model Dimensi Eigenvalue Condition Index Variance Proportions Constant X1_PDPA X2_JRI X3_Comm X1_PDPA_kali_ X2_JRI 1 7.790 1.000 .00 .00 .00 .00 .00 2 .129 7.767 .00 .00 .00 .00 .00 3 .060 11.351 .00 .00 .00 .00 .00 4 .019 20.493 .00 .00 .00 .00 .00 5 .001 88.615 .00 .00 .01 .01 .01 6 .001 122.025 .02 .02 .00 .00 .00 7 .000 253.349 .05 .04 .09 .02 .01 1 8 5.721E-6 1166.899 .93 .94 .91 .96 .97 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 49.1739 67.8382 57.7500 4.03096 60 Std. Predicted Value -2.128 2.503 .000 1.000 60 Standard Error of Predicted Value .898 6.033 2.088 1.052 60 Adjusted Predicted Value 39.0189 74.6797 57.7129 5.12461 60 Residual -1.34707E1 17.00726 .00000 6.00082 60 Std. Residual -2.107 2.661 .000 .939 60 Stud. Residual -2.153 2.735 .003 1.011 60 Deleted Residual -1.40649E1 17.96749 .03711 7.19193 60 Stud. Deleted Residual -2.235 2.927 .005 1.028 60 Mahal. Distance .180 51.577 6.883 9.471 60 Cooks Distance .000 .465 .030 .071 60 Centered Leverage Value .003 .874 .117 .161 60 a. Dependent Variable: Y_Kinj_Manajerial b. Model Regresi Berganda Sesudah Proses Transformasi ke Kedua Descriptive Statistics Mean Std. Deviation N Y_Kinj_Manajerial 57.7500 7.22900 60 Log_X1 3.1828 .29373 60 Log_X2 3.3172 .12578 60 Log_X3 3.7851 .18844 60 Log_X1.X2 6.5000 .36151 60 X1_PDPA_kali_X3_Comm 1.1165E3 344.92989 60 X2_JRI_kali_X3_Comm 1.2431E3 257.66094 60 X1_PDPA_x_X2_JRI_x_X3_Co mm 3.1311E4 10743.17649 60 Variables EnteredRemoved b Model Variables Entered Variables Removed Method 1 X1_PDPA_x_X2_J RI_x_X3_Comm, Log_X3, Log_X2, Log_X1, X2_JRI_kali_X3_C omm, X1_PDPA_kali_X3 _Comm a . Enter a. Tolerance = ,000 limits reached. b. Dependent Variable: Y_Kinj_Manajerial Model Summary b Change Statistics Model R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 1 .575 a .331 .255 6.23812 .331 4.372 6 a. Predictors: Constant, X1_PDPA_x_X2_JRI_x_X3_Comm, Log_X3, Log_X2, Log_X1, X2_JRI_kali_X3_Comm, X1_PDPA b. Dependent Variable: Y_Kinj_Manajerial ANOVA b Model Sum of Squares df Mean Square F Sig. Regression 1020.799 6 170.133 4.372 .001 a Residual 2062.451 53 38.914 1 Total 3083.250 59 a. Predictors: Constant, X1_PDPA_x_X2_JRI_x_X3_Comm, Log_X3, Log_X2, Log_X1, X2_JRI_kali_X3_Comm, X1_PDPA_kali_X3_Comm b. Dependent Variable: Y_Kinj_Manajerial Coefficients a Unstandardized Coefficients Standardize d Coefficients 95 Confidence Interval for B Model B Std. Error Beta t Sig. Lower Bound Upper Bound Constant -120.794 169.189 -.714 .478 -460.145 218.557 Log_X1 28.876 14.285 1.173 2.022 .048 .225 57.528 Log_X2 -2.728 27.316 -.047 -.100 .921 -57.518 52.061 Log_X3 33.771 31.473 .880 1.073 .288 -29.357 96.898 X1_PDPA_kali_X3_Comm -.039 .026 -1.863 -1.484 .144 -.092 .014 X2_JRI_kali_X3_Comm -.013 .025 -.447 -.509 .613 -.062 .037 1 X1_PDPA_x_X2_JRI_x_X3_Comm .001 .001 1.283 1.161 .251 .000 .002 a. Dependent Variable: Y_Kinj_Manajerial Excluded Variables b Collinearity Statistics Model Beta In t Sig. Partial Correlation Tolerance VIF M To 1 Log_X1.X2 . a . . . .000 . a. Predictors in the Model: Constant, X1_PDPA_x_X2_JRI_x_X3_Comm, Log_X3, Log_X2, Log_X1, X2_JRI_kali_X3_Com X1_PDPA_kali_X3_Comm b. Dependent Variable: Y_Kinj_Manajerial Coefficient Correlations a Model X1_PDPA_x_X2_J RI_x_X3_Comm Log_X3 Log_X2 Log_X1 X1_PDPA_x_X2_JRI_x_X3_Co mm 1.000 .441 -.205 .174 Log_X3 .441 1.000 .607 .423 Log_X2 -.205 .607 1.000 -.214 Log_X1 .174 .423 -.214 1.000 X2_JRI_kali_X3_Comm -.411 -.874 -.776 .041 Correlations X1_PDPA_kali_X3_Comm -.863 -.561 .259 -.636 X1_PDPA_x_X2_JRI_x_X3_Co mm 5.526E-7 .010 -.004 .002 Log_X3 .010 990.574 521.490 189.961 Log_X2 -.004 521.490 746.184 -83.461 Log_X1 .002 189.961 -83.461 204.049 1 Covariances X2_JRI_kali_X3_Comm -7.518E-6 -.677 -.522 .014 X1_PDPA_kali_X3_Comm -1.688E-5 -.465 .186 -.239 a. Dependent Variable: Y_Kinj_Manajerial Collinearity Diagnostics a Variance Proportion Model Dimensi on Eigenvalue Condition Index Constant Log_X1 Log_X2 Log_X3 X1_PDPA _Co 1 6.860 1.000 .00 .00 .00 .00 2 .108 7.954 .00 .00 .00 .00 3 .026 16.379 .00 .00 .00 .00 4 .005 36.717 .00 .00 .00 .00 5 .000 130.785 .01 .30 .00 .02 6 .000 254.608 .00 .59 .38 .06 1 7 1.357E-5 710.903 .99 .11 .61 .92 a. Dependent Variable: Y_Kinj_Manajerial Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 47.5897 66.5194 57.7500 4.15953 60 Std. Predicted Value -2.443 2.108 .000 1.000 60 Standard Error of Predicted Value 1.093 4.553 1.964 .834 60 Adjusted Predicted Value 45.6371 66.3047 57.6617 4.40311 60 Residual -1.41685E1 16.83831 .00000 5.91243 60 Std. Residual -2.271 2.699 .000 .948 60 Stud. Residual -2.329 2.782 .006 1.000 60 Deleted Residual -1.49028E1 17.88651 .08828 6.63234 60 Stud. Deleted Residual -2.435 2.982 .009 1.019 60 Mahal. Distance .828 30.451 5.900 6.628 60 Cooks Distance .000 .168 .018 .032 60 Centered Leverage Value .014 .516 .100 .112 60 a. Dependent Variable: Y_Kinj_Manajerial

c. Model Regresi Berganda Sesudah Proses Transformasi Ketiga

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