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. The Accounting review, 56, pp. 813-829.
Milani K., The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitude: A Field Study, The Accounting Review
1975, pp. 274-284.
Mulyadi. 2001. Akuntansi Manajemen. Cetakan ketiga. Salemba Empat. Jakarta. Mulyadi, dan Setiawan, Johny. 2001. Sistem Perencanaan dan Pengendalian
Manajemen. Edisi 2. Cetakan pertama. Salemba Empat. Jakarta.
Mulyasari, Windu dan Slamet Sugiri. 2005. Keadilan, Komitmen pada Tujuan dan Job Relevant Information dalam Penganggaran Partisipatif, Jurnal Riset
Akuntansi Indonesia, Yogyakarta.
Munandar, M. 2001. Budgeting. Edisi 1. Cetakan keempatbelas. BPFE Yogyakarta. Nawawi, Hadari H. dan Hadari, Martini HM. 2004. Kepemimpinan Yang Efektif.
Cetakan keempat. Gadjah Mada University Press. Yogyakarta.
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