atau koefisien determinasi yang telah disesuaikan dari penelitian ini adalah sebesar 0,479. Hal ini berarti 47,9 kinerja dapat dijelaskan oleh partisipasi
anggaran, motivasi dan komitmen organisasi, sedangkan 52,1 dijelaskan oleh variabel lain.
Hasil penelitian ini secara parsial tidak sejalan dengan penelitian Batubara 2008, Refika 2009 dan Syuriani 2009 yang menyatakan bahwa partisipasi
anggaran mempunyai pengaruh negatif terhadap kinerja. Batubara 2008 mengambil sampel para manajer PT. Siantar Top Tbk. Cabang Medan, Refika
2009 mengambil sampel sekretaris dan kepala bidang setiap dinas di Pemerintahan Kota Binjai, dan Syuriani 2009 mengambil sampel sekretaris dan
kepala bidang bagian anggaran pada setiap SKPD Pemerintahan Kota Padang Panjang. Begitu juga dengan komitmen dimana hasilnya tidak sejalan dengan
penelitian Refika 2009 dan Syuriani 2009 yang menyatakan bahwa komitmen mempunyai pengaruh positif terhadap kinerja. Walaupun demikian, penelitian ini
sejalan dengan penelitian Batubara 2008 yang menyatakan bahwa motivasi mempunyai pengaruh positif terhadap kinerja.
B. Keterbatasan Penelitian
Penulis menyadari bahwa masih sangat banyak kekurangan dari penelitian ini: 1.
jumlah sampel yang diambil relatif sedikit dan hanya melibatkan dinas-dinas sebagai SKPD yang diteliti, serta hanya melibatkan lower and middle
management setingkat sekretaris dan kepala-kepala bidang dengan satu
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pemerintahan saja yaitu Pemerintahan Kabupaten Dairi sehingga tingkat generalisasi dari penelitian ini sangat rendah,
2. penelitian yang digunakan berdasarkan self rating sehingga penelitian
cenderung kurang objektif, 3.
karena menggunakan kuesioner, adanya kemungkinan respons bias dari responden karena tidak serius atau tidak jujur,
4. variabel independen yang diteliti hanya sedikit, yaitu partisipasi anggaran,
komitmen organisasi dan motivasi.
C. Saran
Dengan segala keterbatasan yang telah diungkapkan sebelumnya, maka peneliti memberikan saran untuk penelitian selanjutnya, yaitu:
1. menambah jumah sampel yang diteliti. Dengan demikian, diharapkan tingkat
generalisasi dari analisis akan lebih akurat, 2.
menambah variabel independen, dependen, moderating, intervening, yang memiliki kemungkinan untuk berpengaruh terhadap hubungan antara
partisipasi anggaran dan komitmen organisasi terhadap kinerja organisasi publik,
3. sebaiknya untuk penelitian selanjutnya diusahakan menggunakan metode
observasi atau pengamatan langsung kepada objek atau metode eksperimen sebagai pengganti metode kuesioner,
4. sebaiknya untuk penelitian selanjutnya yang meneliti di instansi
pemerintahan, tidak memakai partisipasi anggaran sebagai variabel dependen
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dan menggunakan variabel lain seperti senjangan anggaran, kenaikan gaji, jam kerja, gaya kepemimpinan, kepuasan kerja, dan lainnya.
Hasil dari penelitian ini juga diharapkan dapat memberikan kontribusi terhadap pengembangan pedoman dan sistem penyusunan anggaran serta untuk
melengkapi penelitian-penelitian sebelumnya. Dengan demikian, penelitian ini dapat dijadikan sebagai referensi dan mendorong pengembangan sistem
penyusunan anggaran pada masa yang akan datang.
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DAFTAR PUSTAKA
Bastian, Indra,2006. Akuntansi Sektor Publik Suatu Pengantar, Penerbit Erlangga,Jakarta.
Batubara, Khairul Makhyar,2008. “Pengaruh Partisipasi Anggaran dan Motivasi Terhadap Kinerja Manajerial PT. Siantar Top Tbk. Cabang Medan”, Skripsi,
Departemen Akuntansi Fakultas Ekonomi, Universitas Sumatra Utara, Medan.
Erlina, 2008. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Kedua, USU Press, Medan.
Haruman, Tendi dan Sri Rahayu, 2007. Penyusunan Anggaran Perusahaan, Cetakan Pertama, Edisi Kesepuluh, Penerbit Graha Ilmu, Yogyakarta.
Kreitner, Robert dan Angelo Kinicki, 2005. Perilaku Organisasi, Edisi kelima, Penerbit Salemba Empat, Jilild 1, Jakarta.
Kumorotomo, Wahyudi dan Erwan Agus Purwanto, 2005. Anggaran Berbasis Kinerja, Konsep, dan Aplikasinya, Magister Administrasi Publik UGM.
Yogyakarta.
Luthans, Fred, 2006. Perilaku Organisasi, Edisi Kesepuluh, Andi, Yogyakarta. Mahoney, T. A., T. H. Jerdee dan S. J. Karol, 1963. Development of Managerial
Performance: A Research Approach. Cincinatti: South Western Publishing. Mahsun, Mohamad, 2006. Pengukuran Kinerja Sektor Publik, Edisi Pertama,
BPFE, Yogyakarta. Mas’ud, Fuad, 2004. Surnei Diagnosis Organisasional, Badan Penerbit
Universitas Diponegoro, Semarang. Refika, Essy, 2009. “Pengaruh Partisipasi Anggaran dan Komitmen Terhadap
Kinerja SKPD Pemerintah Kota Binjai”, Skripsi, Departemen Akuntansi Fakultas Ekonomi, Universitas Sumatra Utara, Medan.
Republik Indonesia, 2005. Peraturan Pemerintah Nomor24205 tentang Standar Akuntansi Pemerintah.
Robbins, Stephen P, 2006. Perilaku Organisasi, Edisi Kesepuluh, Penerbit PT. Indeks, Jakarta.
Universitas Sumatera Utara
Sugiyono, 2004. Metode Penelitian Bisnis, Penerbit CV Alfabet, Bandung. Sule, Erni Trisnawati dan Kurniawan Saefullahh, 2005. Pengantar Manajemen,
Edisi Kesatu, Penerbit Prenadi Media, Jakarta. Supomo B., dan Nur Indriantoro, 1998. “Pengaruh Struktur dan Kultur Organisasi
Terhadap Keefektifan Partisipasi Anggaran dalam Peningkatan Kinerja Pegawai: Studi Empiris Perusahaan Manukfaktur”, kelola, No. 18, hal 61-
68.
Syuriani, Elsa Fitri, 2009. “Pengaruh Partisipasi Anggaran dan Komitmen Terhadap Kinerja SKPD Pemerintah Kota Padang Panjang”, Skripsi,
Departemen Akuntansi Fakultas Ekonomi, Universitas Sumatra Utara, Medan.
Ulum, Ihtayul MD, 2004. Akuntansi Sektor Publik Sebuah Pengantar, Edisi Pertama, Penerbit Universitas Muhammadiyah Malang, Malang.
Universitas Sumatera Utara
Lampiran I
TABULASI HASIL KUESIONER PARTISIPASI ANGGARAN No.
Responden Pert. 1
Pert. 2 Pert. 3
Pert. 4 Pert. 5
Pert. 6 Pert. 7
Total
1
1 2
2 3
1 2
1 12
2
4 4
5 4
4 4
6 31
3
1 1
6 3
4 2
4 21
4
3 3
3 1
1 1
1 13
5
2 2
2 2
3 3
3 17
6
4 2
4 1
3 2
1 17
7
4 3
5 5
4 4
4 29
8
3 3
7 2
1 2
2 20
9
1 1
1 3
2 1
1 10
10
2 2
2 3
3 2
3 17
11
3 4
5 5
4 5
5 31
12
3 4
4 5
4 3
3 26
13
2 3
4 2
3 2
2 18
14
1 1
1 1
1 1
1 7
15
3 3
2 1
3 1
1 14
16
4 4
7 4
7 7
1 34
17
2 2
4 3
3 3
2 19
18
4 5
4 3
3 3
3 25
19
4 4
5 6
4 5
7 35
20
3 4
5 4
5 3
3 27
21
4 4
6 5
4 5
6 34
22
5 3
3 7
5 7
7 37
23
4 4
5 1
1 3
2 20
24
6 3
3 2
2 1
1 18
25
2 3
3 2
2 3
2 17
26
2 3
3 2
2 2
1 15
27
4 1
7 3
2 1
1 19
28
3 2
4 4
2 3
4 22
29
5 6
7 6
4 2
2 32
30
2 2
2 2
3 3
3 17
31
4 4
5 6
3 3
2 27
32
2 1
7 1
1 3
1 16
33
4 4
5 6
3 3
2 27
34
5 5
7 5
2 6
6 36
35
6 5
3 4
4 4
5 31
36
3 3
4 1
2 1
2 16
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37
5 4
2 2
1 2
3 19
38
3 4
4 1
3 3
4 22
39
4 1
2 1
1 4
4 17
40
3 4
4 4
2 3
3 23
41
5 6
5 5
3 3
3 30
42
5 4
6 5
5 5
3 33
43
4 5
3 4
4 3
3 26
44
3 3
4 3
4 4
3 24
45
1 1
2 2
1 2
2 11
46
5 6
6 5
5 6
6 39
47
1 1
5 2
2 4
2 17
48
1 1
2 2
2 3
2 13
49
2 2
2 1
1 2
1 11
50
5 5
4 2
3 3
2 24
51
5 5
4 3
3 2
2 24
52
3 4
4 3
3 2
4 23
53
4 3
3 4
4 3
4 25
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Lampiran II
TABULASI HASIL KUESIONER KOMITMEN ORGANISASI
No. Responden
Pert. 1 Pert. 2
Pert. 3 Pert. 4
Pert.5 Pert. 6
Pert.7 Pert. 8
Pert. 9 Total
1 5
7 4
1 1
1 6
7 7
39 2
6 6
7 7
7 7
7 7
5 59
3 4
7 7
7 7
7 6
5 6
56 4
7 7
7 7
1 7
7 7
1 51
5 7
1 7
7 7
7 7
7 7
57 6
6 7
7 7
7 7
7 7
6 61
7 5
5 5
5 5
5 5
5 5
45 8
5 6
7 6
7 6
6 6
6 55
9 4
6 6
6 7
7 7
6 7
56 10
5 6
7 5
5 7
6 6
6 53
11 3
1 1
2 2
1 2
4 5
21 12
5 6
6 6
7 6
4 5
4 49
13 5
6 7
7 7
7 7
7 7
60 14
7 7
7 7
7 7
1 7
1 51
15 5
5 6
6 6
6 5
5 4
48 16
4 4
7 7
7 7
7 7
7 57
17 3
3 3
3 3
2 3
3 4
27 18
4 5
6 6
5 6
4 4
4 44
19 5
1 7
2 6
5 5
2 2
35 20
2 1
1 1
3 2
3 2
3 18
21 5
5 7
3 6
5 5
3 2
41 22
4 1
7 2
7 4
1 3
1 30
23 7
7 6
4 4
7 7
7 7
56 24
5 6
7 6
6 7
7 6
5 55
25 5
5 6
6 5
5 5
5 5
47 26
5 6
6 6
6 6
6 6
4 51
27 1
7 7
5 7
7 7
4 7
52 28
2 4
2 2
3 3
4 4
2 26
29 4
2 2
2 2
1 1
4 2
20 30
5 5
7 6
6 7
6 6
6 54
31 4
2 2
2 2
2 2
3 2
21 32
6 7
6 6
6 5
6 7
6 55
33 4
2 2
2 2
2 2
3 2
21 34
4 7
5 6
5 5
7 6
4 49
35 5
4 6
4 6
4 4
4 6
43
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36 5
5 6
5 5
5 5
5 5
46 37
2 1
2 2
2 1
2 2
2 16
38 5
5 5
5 5
5 5
5 5
45 39
7 7
6 7
7 7
7 7
4 59
40 6
6 6
6 6
6 6
6 5
53 41
5 6
7 7
6 7
7 7
6 58
42 3
4 6
5 6
6 5
4 5
44 43
5 5
5 5
5 6
4 4
3 42
44 3
2 2
2 2
2 5
5 5
28 45
5 5
7 7
5 7
6 7
6 55
46 6
3 5
5 6
7 4
5 4
45 47
4 4
6 6
4 6
4 3
4 41
48 6
3 3
4 6
5 6
6 5
44 49
7 7
7 7
7 7
7 7
7 63
50 3
6 6
4 5
6 5
5 4
44 51
4 6
6 4
5 6
5 5
4 45
52 4
5 4
5 3
3 4
4 4
36 53
5 6
5 4
5 4
5 5
4 43
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Lampiran III
TABULASI HASIL KUESIONER MOTIVASI ORGANISASI HASIL UJI I
No. Respon-
den Pert.
1 Pert.
2 Pert.
3 Pert.
4 Pert.
5 Pert.
6 Pert.
7 Pert.
8 Pert.
9 Pert.
10 Pert.
11 Pert.
12 Pert.
13 Pert.
14 Pert.
15
1
7 4
7 7
4 7
7 7
4 4
4 4
7 4
4
2
6 5
2 5
4 6
6 4
5 5
4 6
5 6
5
3
7 5
6 7
7 7
7 7
7 7
7 7
7 7
7
4
7 7
4 7
7 7
4 7
7 7
7 7
7 7
1
5
7 4
1 7
7 7
7 7
7 7
4 7
7 7
4
6
7 4
6 6
7 7
7 7
7 7
7 7
7 4
7
7
6 6
2 5
4 7
6 6
6 6
7 7
6 6
6
8
7 4
4 4
5 6
6 7
6 7
7 6
7 7
7
9
7 7
7 6
6 4
6 7
7 7
6 6
7 7
7
10
7 7
7 7
7 7
7 7
7 7
6 7
7 7
7
11
2 2
4 3
3 4
3 2
3 1
1 1
2 3
3
12
7 6
6 5
5 6
6 5
6 5
6 5
6 5
5
13
7 7
1 6
6 7
7 7
4 1
7 7
6 7
4
14
7 4
1 7
7 7
7 7
7 7
7 4
7 4
7
15
6 4
4 6
6 6
5 5
5 7
5 5
7 6
5
16
7 4
1 7
4 4
4 7
7 7
7 4
4 4
4
17
1 2
2 2
2 2
2 2
2 2
2 2
1 2
2
18
6 6
6 6
6 6
6 6
6 6
6 6
6 6
6
19
6 5
6 6
6 7
5 6
6 5
6 6
5 6
5
20
5 3
3 4
3 1
2 2
3 3
3 3
1 3
3
21
6 5
4 6
5 7
6 7
7 6
5 6
6 5
5
22
7 7
7 7
7 6
4 7
7 5
7 7
7 7
4
23
7 4
4 6
6 6
7 7
6 7
4 4
7 7
4
24
6 5
6 7
7 7
6 7
7 6
7 7
7 7
6
25
6 6
3 6
5 6
6 7
7 7
7 7
7 7
5
26
7 4
5 5
2 6
6 7
6 7
4 6
7 5
6
27
7 7
7 5
5 6
6 6
3 5
6 7
5 7
7
28
7 4
1 4
4 5
7 7
7 7
7 7
7 5
7
29
6 6
6 6
5 5
4 6
7 6
6 7
6 6
6
30
6 6
6 6
6 5
6 5
5 5
5 7
7 6
5
31
6 4
3 6
6 5
5 6
6 6
6 5
6 5
5
32
7 4
1 7
7 7
7 7
7 1
7 4
7 7
4
33
6 4
3 6
6 5
5 6
6 6
6 5
6 5
5
34
6 4
4 5
1 4
6 6
4 7
6 4
5 4
4
35
6 6
6 6
7 6
5 5
4 6
6 5
6 6
5
36
7 6
6 6
5 6
5 6
7 7
6 6
7 6
5
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37
1 2
3 2
2 2
3 3
3 2
1 2
2 2
3
38
6 5
4 5
5 5
5 5
5 5
5 5
5 5
5
39
7 7
7 7
7 7
7 7
7 7
7 7
7 7
7
40
7 2
3 6
6 4
5 6
5 6
6 6
6 6
6
41
7 7
5 7
7 7
7 7
6 6
7 6
6 7
6
42
4 5
5 4
3 4
5 6
4 4
4 4
7 5
4
43
5 5
5 4
4 5
5 6
5 5
4 5
6 5
3
44
6 6
6 5
5 6
6 5
6 5
5 6
6 6
5
45
7 7
6 6
6 7
7 7
7 7
6 7
7 7
6
46
6 7
6 7
7 5
6 5
7 6
7 6
6 4
6
47
7 6
2 7
6 6
6 6
6 6
6 6
7 6
6
48
7 6
5 5
4 4
5 6
6 4
5 5
4 4
4
49
7 7
6 7
7 7
7 7
7 7
7 7
7 7
7
50
6 5
5 5
5 5
6 5
5 6
6 5
4 5
4
51
6 5
6 5
6 5
4 6
5 6
6 5
5 5
4
52
7 4
4 5
5 6
5 5
4 5
6 4
4 4
3
53
6 5
5 4
6 5
6 6
6 6
5 4
4 5
4
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SAMBUNGAN Pert.
16 Pert.
17 Pert.
18 Pert.
19 Pert.
20 Pert.
21 Pert.
22 Pert.
23 Pert.
24 Pert.
25 Pert.
26 Pert.
27 Pert.
28 Pert.
29 Total
4 4
3 5
7 4
7 4
5 7
6 4
4 7
152 5
5 7
6 5
6 6
4 5
6 6
5 5
5 150
7 7
7 7
4 4
4 4
5 6
7 6
7 4
181 7
7 7
7 7
7 7
4 4
7 7
7 4
4 179
4 4
4 7
7 7
7 4
4 7
7 4
7 7
170 7
7 7
7 4
7 6
4 4
6 6
6 6
4 178
4 6
6 6
6 7
6 7
5 6
6 5
6 6
168 6
6 7
7 6
7 6
6 7
6 7
7 7
6 181
7 7
6 4
6 6
7 7
6 6
6 6
7 6
184 4
4 7
6 6
4 4
4 4
4 4
4 4
4 167
1 2
1 2
3 4
3 4
3 2
2 3
4 3
74 6
7 7
6 6
6 5
5 6
6 6
6 5
5 166
6 7
7 5
6 6
2 4
5 1
1 1
7 7
149 4
4 7
7 7
7 7
4 4
7 7
4 7
7 173
7 7
6 6
7 6
6 5
4 6
5 7
7 6
167 4
4 7
4 7
7 4
1 4
7 7
4 4
7 146
2 2
1 1
1 1
1 3
2 1
1 1
1 1
47 4
5 6
6 5
5 4
4 6
6 6
6 5
5 163
4 5
5 6
5 6
5 4
6 5
6 5
6 6
160 5
4 2
2 2
4 5
4 3
3 2
3 3
5 89
5 6
5 6
6 6
5 4
6 6
6 6
6 5
164 4
6 4
4 5
6 6
3 7
5 6
7 7
7 173
4 4
7 7
7 7
4 4
4 6
7 7
7 7
168 6
6 7
6 5
6 6
5 6
7 7
7 6
5 183
6 6
7 6
6 6
7 5
7 7
7 7
7 7
183 4
6 5
7 6
6 7
5 6
6 5
5 6
5 162
5 6
7 4
4 7
4 7
7 7
7 7
7 5
173 4
5 5
7 6
7 7
4 6
7 7
5 6
4 166
5 6
7 6
6 5
5 6
7 4
4 5
6 6
166 6
5 5
7 5
7 4
4 7
5 5
7 7
7 167
4 4
5 6
4 4
4 4
5 6
6 5
4 5
146 4
4 7
7 7
7 4
4 7
4 7
4 7
4 161
4 4
5 6
4 4
4 4
5 6
6 5
4 5
146 4
6 6
6 4
4 5
4 6
3 6
6 2
4 136
6 5
6 5
6 6
6 7
6 4
6 5
6 6
165 4
3 6
6 6
6 6
4 5
6 6
6 4
6 165
4 1
1 1
2 3
2 5
5 2
2 1
2 2
66
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4 4
4 4
5 5
5 5
5 6
6 6
6 6
146 4
7 7
7 7
7 7
4 6
7 7
7 7
6 195
5 6
6 4
5 5
5 5
5 6
6 6
6 6
156 6
5 7
7 7
5 5
1 4
6 4
6 5
6 172
4 5
6 5
5 5
7 5
6 5
5 4
6 6
142 4
5 4
4 5
4 4
3 3
5 3
3 4
5 128
4 5
5 4
5 5
5 5
5 6
6 6
6 6
157 6
6 6
6 6
6 5
5 7
5 6
7 6
6 183
4 7
7 4
4 3
2 3
5 2
3 5
3 4
147 4
6 7
7 6
6 6
4 6
6 6
6 6
6 171
2 4
5 6
3 3
2 2
3 4
2 2
3 2
117 6
6 7
7 7
7 7
6 7
7 7
7 7
7 199
5 6
6 5
5 5
4 5
5 5
4 5
4 5
146 5
6 6
5 5
5 4
5 5
5 4
5 4
5 148
4 5
6 5
4 4
3 4
5 5
6 4
3 4
133 5
6 4
5 5
5 4
5 6
4 6
5 4
4 145
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Lampiran IV
TABULASI HASIL KUESIONER MOTIVASI ORGANISASI HASIL UJI II No.
Responden Pert.
1 Pert.
2 Pert.
4 Pert.
5 Pert.
6 Pert.
7 Pert.
8 Pert.
9 Pert.
10 Pert.
11 Pert.
12 Pert.
13 Pert.
14
1
7 4
7 4
7 7
7 4
4 4
4 7
4
2
6 5
5 4
6 6
4 5
5 4
6 5
6
3
7 5
7 7
7 7
7 7
7 7
7 7
7
4
7 7
7 7
7 4
7 7
7 7
7 7
7
5
7 4
7 7
7 7
7 7
7 4
7 7
7
6
7 4
6 7
7 7
7 7
7 7
7 7
4
7
6 6
5 4
7 6
6 6
6 7
7 6
6
8
7 4
4 5
6 6
7 6
7 7
6 7
7
9
7 7
6 6
4 6
7 7
7 6
6 7
7
10
7 7
7 7
7 7
7 7
7 6
7 7
7
11
2 2
3 3
4 3
2 3
1 1
1 2
3
12
7 6
5 5
6 6
5 6
5 6
5 6
5
13
7 7
6 6
7 7
7 4
1 7
7 6
7
14
7 4
7 7
7 7
7 7
7 7
4 7
4
15
6 4
6 6
6 5
5 5
7 5
5 7
6
16
7 4
7 4
4 4
7 7
7 7
4 4
4
17
1 2
2 2
2 2
2 2
2 2
2 1
2
18
6 6
6 6
6 6
6 6
6 6
6 6
6
19
6 5
6 6
7 5
6 6
5 6
6 5
6
20
5 3
4 3
1 2
2 3
3 3
3 1
3
21
6 5
6 5
7 6
7 7
6 5
6 6
5
22
7 7
7 7
6 4
7 7
5 7
7 7
7
23
7 4
6 6
6 7
7 6
7 4
4 7
7
24
6 5
7 7
7 6
7 7
6 7
7 7
7
25
6 6
6 5
6 6
7 7
7 7
7 7
7
26
7 4
5 2
6 6
7 6
7 4
6 7
5
27
7 7
5 5
6 6
6 3
5 6
7 5
7
28
7 4
4 4
5 7
7 7
7 7
7 7
5
29
6 6
6 5
5 4
6 7
6 6
7 6
6
30
6 6
6 6
5 6
5 5
5 5
7 7
6
31
6 4
6 6
5 5
6 6
6 6
5 6
5
32
7 4
7 7
7 7
7 7
1 7
4 7
7
33
6 4
6 6
5 5
6 6
6 6
5 6
5
34
6 4
5 1
4 6
6 4
7 6
4 5
4
35
6 6
6 7
6 5
5 4
6 6
5 6
6
36
7 6
6 5
6 5
6 7
7 6
6 7
6
Universitas Sumatera Utara
37
1 2
2 2
2 3
3 3
2 1
2 2
2
38
6 5
5 5
5 5
5 5
5 5
5 5
5
39
7 7
7 7
7 7
7 7
7 7
7 7
7
40
7 2
6 6
4 5
6 5
6 6
6 6
6
41
7 7
7 7
7 7
7 6
6 7
6 6
7
42
4 5
4 3
4 5
6 4
4 4
4 7
5
43
5 5
4 4
5 5
6 5
5 4
5 6
5
44
6 6
5 5
6 6
5 6
5 5
6 6
6
45
7 7
6 6
7 7
7 7
7 6
7 7
7
46
6 7
7 7
5 6
5 7
6 7
6 6
4
47
7 6
7 6
6 6
6 6
6 6
6 7
6
48
7 6
5 4
4 5
6 6
4 5
5 4
4
49
7 7
7 7
7 7
7 7
7 7
7 7
7
50
6 5
5 5
5 6
5 5
6 6
5 4
5
51
6 5
5 6
5 4
6 5
6 6
5 5
5
52
7 4
5 5
6 5
5 4
5 6
4 4
4
53
6 5
4 6
5 6
6 6
6 5
4 4
5
Universitas Sumatera Utara
SAMBUNGAN Pert.
15 Pert.
16 Pert.
17 Pert.
18 Pert.
19 Pert.
20 Pert.
21 Pert.
22 Pert.
24 Pert.
25 Pert.
26 Pert.
27 Pert.
28 Pert.
29 Total
4 4
4 3
5 7
4 7
5 7
6 4
4 7
141 5
5 5
7 6
5 6
6 5
6 6
5 5
5 144
7 7
7 7
7 4
4 4
5 6
7 6
7 4
171 1
7 7
7 7
7 7
7 4
7 7
7 4
4 171
4 4
4 4
7 7
7 7
4 7
7 4
7 7
165 7
7 7
7 7
4 7
6 4
6 6
6 6
4 168
6 4
6 6
6 6
7 6
5 6
6 5
6 6
159 7
6 6
7 7
6 7
6 7
6 7
7 7
6 171
7 7
7 6
4 6
6 7
6 6
6 6
7 6
170 7
4 4
7 6
6 4
4 4
4 4
4 4
4 156
3 1
2 1
2 3
4 3
3 2
2 3
4 3
66 5
6 7
7 6
6 6
5 6
6 6
6 5
5 155
4 6
7 7
5 6
6 2
5 1
1 1
7 7
144 7
4 4
7 7
7 7
7 4
7 7
4 7
7 168
5 7
7 6
6 7
6 6
4 6
5 7
7 6
158 4
4 4
7 4
7 7
4 4
7 7
4 4
7 144
2 2
2 1
1 1
1 1
2 1
1 1
1 1
42 6
4 5
6 6
5 5
4 6
6 6
6 5
5 153
5 4
5 5
6 5
6 5
6 5
6 5
6 6
150 3
5 4
2 2
2 4
5 3
3 2
3 3
5 82
5 5
6 5
6 6
6 5
6 6
6 6
6 5
156 4
4 6
4 4
5 6
6 7
5 6
7 7
7 163
4 4
4 7
7 7
7 4
4 6
7 7
7 7
160 6
6 6
7 6
5 6
6 6
7 7
7 6
5 172
5 6
6 7
6 6
6 7
7 7
7 7
7 7
175 6
4 6
5 7
6 6
7 6
6 5
5 6
5 152
7 5
6 7
4 4
7 4
7 7
7 7
7 5
159 7
4 5
5 7
6 7
7 6
7 7
5 6
4 161
6 5
6 7
6 6
5 5
7 4
4 5
6 6
154 5
6 5
5 7
5 7
4 7
5 5
7 7
7 157
5 4
4 5
6 4
4 4
5 6
6 5
4 5
139 4
4 4
7 7
7 7
4 7
4 7
4 7
4 156
5 4
4 5
6 4
4 4
5 6
6 5
4 5
139 4
4 6
6 6
4 4
5 6
3 6
6 2
4 128
5 6
5 6
5 6
6 6
6 4
6 5
6 6
152 5
4 3
6 6
6 6
6 5
6 6
6 4
6 155
3 4
1 1
1 2
3 2
5 2
2 1
2 2
58
Universitas Sumatera Utara
5 4
4 4
4 5
5 5
5 6
6 6
6 6
137 7
4 7
7 7
7 7
7 6
7 7
7 7
6 184
6 5
6 6
4 5
5 5
5 6
6 6
6 6
148 6
6 5
7 7
7 5
5 4
6 4
6 5
6 166
4 4
5 6
5 5
5 7
6 5
5 4
6 6
132 3
4 5
4 4
5 4
4 3
5 3
3 4
5 120
5 4
5 5
4 5
5 5
5 6
6 6
6 6
146 6
6 6
6 6
6 6
5 7
5 6
7 6
6 172
6 4
7 7
4 4
3 2
5 2
3 5
3 4
138 6
4 6
7 7
6 6
6 6
6 6
6 6
6 165
4 2
4 5
6 3
3 2
3 4
2 2
3 2
110 7
6 6
7 7
7 7
7 7
7 7
7 7
7 187
4 5
6 6
5 5
5 4
5 5
4 5
4 5
136 4
5 6
6 5
5 5
4 5
5 4
5 4
5 137
3 4
5 6
5 4
4 3
5 5
6 4
3 4
125 4
5 6
4 5
5 5
4 6
4 6
5 4
4 135
Universitas Sumatera Utara
Lampiran V
TABULASI HASIL KUESIONER KINERJA PEMERINTAH HASIL UJI I No.
Responden Pert. 1
Pert. 2 Pert. 3
Pert. 4 Pert.5
Pert. 6 Pert.7
Pert. 8 Pert. 9
Total
1
5 5
9 9
5 5
9 9
5 61
2
3 3
5 1
7 7
7 7
6 46
3
7 6
7 5
5 7
7 7
8 59
4
6 7
6 9
6 6
5 7
6 58
5
6 5
4 7
7 7
7 6
6 55
6
6 5
7 5
8 8
8 8
8 63
7
6 4
8 1
3 8
8 8
8 54
8
6 4
6 2
7 7
6 7
6 51
9
4 5
8 8
3 8
9 9
7 61
10
5 4
3 5
8 8
8 8
8 57
11
2 4
3 6
2 3
3 3
2 28
12
6 5
7 6
4 7
7 6
7 55
13
7 6
8 7
6 9
9 9
9 70
14
6 5
6 6
6 6
9 6
6 56
15
6 8
6 6
5 6
5 6
7 55
16
1 1
4 1
4 4
4 4
4 27
17
5 5
5 5
5 5
5 5
5 45
18
5 4
5 5
5 5
5 5
6 45
19
4 4
7 6
5 4
5 6
6 47
20
5 4
7 6
4 7
7 5
6 51
21
4 4
7 5
5 4
6 6
6 47
22
4 4
6 5
4 5
6 6
6 46
23
8 6
8 8
2 8
8 2
8 58
24
7 6
7 7
7 7
7 7
7 62
25
7 5
8 7
3 8
8 8
8 62
26
8 7
9 4
2 8
7 8
8 61
27
4 4
7 2
6 5
8 9
7 52
28
8 6
9 1
1 7
8 8
7 55
29
7 5
5 4
4 2
2 2
6 37
30
7 6
8 3
2 8
9 9
8 60
31
7 4
6 6
3 5
7 8
7 53
32
5 3
5 5
1 5
5 5
5 39
33
7 4
6 6
3 5
7 8
7 53
34
6 6
8 3
8 8
5 7
8 59
35
6 6
8 5
5 5
5 7
6 53
36
8 5
7 3
5 6
7 7
7 55
Universitas Sumatera Utara
37
4 4
4 4
4 4
3 4
4 35
38
7 6
6 6
6 6
6 6
6 55
39
7 7
9 7
9 9
9 9
8 74
40
6 6
6 6
7 6
6 6
7 56
41
5 4
6 8
3 8
8 8
6 56
42
5 4
5 3
4 5
4 4
5 39
43
5 4
5 3
6 5
6 5
5 44
44
7 6
7 7
7 7
7 7
7 62
45
8 7
7 7
3 7
7 7
7 60
46
5 4
5 5
6 4
5 3
4 41
47
7 5
6 6
6 7
6 6
7 56
48
7 5
6 5
5 6
7 7
8 56
49
8 8
9 8
6 8
9 9
9 74
50
6 5
6 2
6 5
6 6
5 47
51
6 5
6 2
6 5
6 5
5 46
52
5 4
5 1
5 5
7 5
5 42
53
6 5
6 2
6 7
6 6
5 49
Universitas Sumatera Utara
Lampiran VI
TABULASI HASIL KUESIONER KINERJA PEMERINTAH HASIL UJI II No.
Responden Pert. 1
Pert. 2 Pert. 3
Pert. 4 Pert. 6
Pert.7 Pert. 8
Pert. 9 Total
1
5 5
9 9
5 9
9 5
56
2
3 3
5 1
7 7
7 6
39
3
7 6
7 5
7 7
7 8
54
4
6 7
6 9
6 5
7 6
52
5
6 5
4 7
7 7
6 6
48
6
6 5
7 5
8 8
8 8
55
7
6 4
8 1
8 8
8 8
51
8
6 4
6 2
7 6
7 6
44
9
4 5
8 8
8 9
9 7
58
10
5 4
3 5
8 8
8 8
49
11
2 4
3 6
3 3
3 2
26
12
6 5
7 6
7 7
6 7
51
13
7 6
8 7
9 9
9 9
64
14
6 5
6 6
6 9
6 6
50
15
6 8
6 6
6 5
6 7
50
16
1 1
4 1
4 4
4 4
23
17
5 5
5 5
5 5
5 5
40
18
5 4
5 5
5 5
5 6
40
19
4 4
7 6
4 5
6 6
42
20
5 4
7 6
7 7
5 6
47
21
4 4
7 5
4 6
6 6
42
22
4 4
6 5
5 6
6 6
42
23
8 6
8 8
8 8
2 8
56
24
7 6
7 7
7 7
7 7
55
25
7 5
8 7
8 8
8 8
59
26
8 7
9 4
8 7
8 8
59
27
4 4
7 2
5 8
9 7
46
28
8 6
9 1
7 8
8 7
54
29
7 5
5 4
2 2
2 6
33
30
7 6
8 3
8 9
9 8
58
31
7 4
6 6
5 7
8 7
50
32
5 3
5 5
5 5
5 5
38
33
7 4
6 6
5 7
8 7
50
34
6 6
8 3
8 5
7 8
51
35
6 6
8 5
5 5
7 6
48
36
8 5
7 3
6 7
7 7
50
Universitas Sumatera Utara
37
4 4
4 4
4 3
4 4
31
38
7 6
6 6
6 6
6 6
49
39
7 7
9 7
9 9
9 8
65
40
6 6
6 6
6 6
6 7
49
41
5 4
6 8
8 8
8 6
53
42
5 4
5 3
5 4
4 5
35
43
5 4
5 3
5 6
5 5
38
44
7 6
7 7
7 7
7 7
55
45
8 7
7 7
7 7
7 7
57
46
5 4
5 5
4 5
3 4
35
47
7 5
6 6
7 6
6 7
50
48
7 5
6 5
6 7
7 8
51
49
8 8
9 8
8 9
9 9
68
50
6 5
6 2
5 6
6 5
41
51
6 5
6 2
5 6
5 5
40
52
5 4
5 1
5 7
5 5
37
53
6 5
6 2
7 6
6 5
43
Universitas Sumatera Utara
Lampiran VII Reliability dan Validitas
Variabel Partisipasi Anggaran
Case Processing Summary
N Cases
Valid 53
100.0 Excluded
a
.0 Total
53 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbachs Alpha
Cronbachs Alpha Based on
Standardized Items
N of Items .855
.858 7
Item Statistics
Mean Std. Deviation
N PA1
3.2830 1.39197
53 PA2
3.1887 1.44191
53 PA3
4.0377 1.67518
53 PA4
3.1509 1.65711
53 PA5
2.8679 1.34504
53 PA6
3.0189 1.47401
53 PA7
2.8679 1.66454
53
Universitas Sumatera Utara
Lampiran VII Lanjutan
Inter-Item Correlation Matrix
PA1 PA2
PA3 PA4
PA5 PA6
PA7 PA1
1.000 .730
.366 .448
.380 .363
.373 PA2
.730 1.000
.379 .519
.469 .351
.371 PA3
.366 .379
1.000 .420
.369 .405
.216 PA4
.448 .519
.420 1.000
.639 .589
.586 PA5
.380 .469
.369 .639
1.000 .612
.456 PA6
.363 .351
.405 .589
.612 1.000
.683 PA7
.373 .371
.216 .586
.456 .683
1.000
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Squared Multiple Correlation
Cronbachs Alpha if Item
Deleted PA1
19.1321 47.771
.590 .554
.839 PA2
19.2264 46.640
.626 .598
.834 PA3
18.3774 47.509
.465 .284
.859 PA4
19.2642 42.467
.733 .574
.816 PA5
19.5472 47.022
.663 .520
.830 PA6
19.3962 45.244
.688 .615
.825 PA7
19.5472 44.945
.598 .547
.838
Scale Statistics
Mean Variance
Std. Deviation N of Items
22.4151 61.055
7.81378 7
Universitas Sumatera Utara
Lampiran VIILanjutan
Variabel Komitmen Organisasi
Case Processing Summary
N Cases
Valid 53
100.0 Excluded
a
.0 Total
53 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbachs Alpha
Cronbachs Alpha Based on
Standardized Items
N of Items .832
.854 9
Item Statistics
Mean Std. Deviation
N KO1
5.8113 1.51983
53 KO2
4.9811 1.29333
53 KO3
6.3962 1.51073
53 KO4
4.9434 2.21373
53 KO5
4.9245 1.86928
53 KO6
6.1698 1.59006
53 KO7
6.5283 1.67106
53 KO8
6.4340 1.80288
53 KO9
6.4151 1.40650
53
Universitas Sumatera Utara
Lampiran VII Lanjutan
Inter-Item Correlation Matrix
KO1 KO2
KO3 KO4
KO5 KO6
KO7 KO8
KO9 KO1
1.000 .722
.552 .231
-.012 .483
.396 .311
.667 KO2
.722 1.000
.575 .429
.151 .460
.289 .333
.544 KO3
.552 .575
1.000 .214
-.098 .548
.609 .599
.645 KO4
.231 .429
.214 1.000
.013 .216
.247 .165
.230 KO5
-.012 .151
-.098 .013
1.000 .173
.075 .153
.129 KO6
.483 .460
.548 .216
.173 1.000
.740 .625
.750 KO7
.396 .289
.609 .247
.075 .740
1.000 .746
.649 KO8
.311 .333
.599 .165
.153 .625
.746 1.000
.640 KO9
.667 .544
.645 .230
.129 .750
.649 .640
1.000
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Squared Multiple Correlation
Cronbachs Alpha if Item
Deleted KO1
46.7925 78.668
.585 .688
.810 KO2
47.6226 80.124
.646 .715
.807 KO3
46.2075 77.091
.655 .639
.803 KO4
47.6604 80.190
.294 .271
.853 KO5
47.6792 89.837
.096 .202
.867 KO6
46.4340 73.943
.741 .697
.792 KO7
46.0755 73.840
.700 .741
.796 KO8
46.1698 73.298
.654 .650
.800 KO9
46.1887 75.425
.792 .742
.791
Scale Statistics
Mean Variance
Std. Deviation N of Items
52.6038 96.744
9.83584 9
Universitas Sumatera Utara
Lampiran VIILanjutan Variabel Motivasi Organisasi
Case Processing Summary
N Cases
Valid 53
100.0 Excluded
a
.0 Total
53 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbachs Alpha
Cronbachs Alpha Based on
Standardized Items
N of Items .963
.964 29
Universitas Sumatera Utara
Lampiran VII Lanjutan
Item Statistics
Mean Std. Deviation
N MO1
6.1698 1.36911
53 MO2
5.0755 1.45244
53 MO3
4.4340 1.89645
53 MO4
5.6226 1.27440
53 MO5
5.3019 1.56383
53 MO6
5.6038 1.41882
53 MO7
5.5849 1.29249
53 MO8
5.9434 1.33611
53 MO9
5.6981 1.38098
53 MO10
5.5660 1.68145
53 MO11
5.6038 1.51073
53 MO12
5.4906 1.48871
53 MO13
5.8113 1.58183
53 MO14
5.5283 1.38124
53 MO15
5.0000 1.44115
53 MO16
4.6981 1.27980
53 MO17
5.2075 1.39171
53 MO18
5.6226 1.65514
53 MO19
5.4528 1.55125
53 MO20
5.2830 1.41934
53 MO21
5.4340 1.37993
53 MO22
4.9623 1.56847
53 MO23
4.3774 1.24385
53 MO24
5.2264 1.25025
53 MO25
5.2830 1.59780
53 MO26
5.3962 1.70226
53 MO27
5.1509 1.62192
53 MO28
5.2830 1.59780
53 MO29
5.2642 1.38884
53
Universitas Sumatera Utara
Lampiran VII Lanjutan
Inter-Item Correlation Matrix
MO1 MO2 MO3 MO4 MO5 MO6 MO7 MO8 MO9 MO10 MO11
MO12 MO13
MO14 MO15
MO1 1.000 .516 .156 .743 .568 .649 .671 .773 .638
.584 .758
.666 .690
.633 .487
MO2 .516 1.000 .498 .514 .498 .509 .417 .458 .453
.313 .575
.694 .492
.641 .349
MO3 .156 .498 1.000 .173 .234 .187 .106 .131 .110
.235 .108
.284 .220
.234 .274
MO4 .743 .514 .173 1.000 .753 .681 .545 .687 .677
.470 .680
.586 .689
.607 .387
MO5 .568 .498 .234 .753 1.000 .644 .472 .515 .604
.358 .630
.555 .575
.646 .393
MO6 .649 .509 .187 .681 .644 1.000 .748 .698 .576
.386 .589
.640 .737
.678 .423
MO7 .671 .417 .106 .545 .472 .748 1.000 .710 .521
.420 .525
.558 .723
.567 .619
MO8 .773 .458 .131 .687 .515 .698 .710 1.000 .731
.579 .713
.652 .814
.652 .469
MO9 .638 .453 .110 .677 .604 .576 .521 .731 1.000
.638 .661
.635 .686
.539 .493
MO10 .584 .313 .235 .470 .358 .386 .420 .579 .638
1.000 .529
.555 .576
.407 .532
MO11 .758 .575 .108 .680 .630 .589 .525 .713 .661
.529 1.000
.687 .612
.581 .530
MO12 .666 .694 .284 .586 .555 .640 .558 .652 .635
.555 .687
1.000 .710
.760 .592
MO13 .690 .492 .220 .689 .575 .737 .723 .814 .686
.576 .612
.710 1.000
.724 .548
MO14 .633 .641 .234 .607 .646 .678 .567 .652 .539
.407 .581
.760 .724
1.000 .435
MO15 .487 .349 .274 .387 .393 .423 .619 .469 .493
.532 .530
.592 .548
.435 1.000
MO16 .425 .375 .237 .365 .469 .356 .330 .372 .296
.421 .484
.533 .456
.516 .323
MO17 .587 .553 .322 .425 .412 .451 .434 .493 .403
.475 .653
.665 .525
.522 .412
MO18 .725 .564 .114 .642 .543 .607 .609 .651 .572
.548 .808
.623 .655
.644 .540
MO19 .724 .369 .023 .613 .490 .738 .729 .727 .666
.593 .611
.610 .772
.595 .473
MO20 .668 .419 -.011 .656 .481 .697 .610 .718 .594
.488 .511
.461 .744
.648 .320
MO21 .591 .319 -.081 .445 .419 .581 .491 .566 .494
.414 .499
.531 .602
.614 .387
MO22 .442 .204 .090 .378 .193 .417 .353 .476 .430
.555 .310
.428 .625
.427 .374
MO23 .007 .122 .231 -.163 .019 .086 .087 -.010 -.100
.135 .040
.199 .174
.273 .322
MO24 .348 .414 .290 .248 .210 .333 .369 .411 .308
.221 .445
.476 .479
.508 .448
MO25 .602 .206 .092 .488 .350 .517 .449 .593 .536
.669 .438
.490 .607
.471 .434
MO26 .606 .174 .047 .513 .409 .560 .513 .610 .559
.632 .541
.430 .628
.531 .423
MO27 .542 .428 .422 .484 .459 .478 .397 .457 .502
.687 .527
.582 .618
.633 .485
MO28 .514 .347 .067 .469 .527 .593 .561 .557 .449
.290 .430
.595 .699
.741 .568
MO29 .532 .352 .051 .557 .379 .435 .384 .485 .323
.371 .381
.429 .575
.557 .307
Universitas Sumatera Utara
Lampiran VII Lanjutan
SAMBUNGAN
MO16 MO17
MO18 MO19
MO20 MO21
MO22 MO23
MO24 MO25
MO26 MO27
MO28 MO29
.425 .587
.725 .724
.668 .591
.442 .007
.348 .602
.606 .542
.514 .532
.375 .553
.564 .369
.419 .319
.204 .122
.414 .206
.174 .428
.347 .352
.237 .322
.114 .023
-.011 -.081
.090 .231
.290 .092
.047 .422
.067 .051
.365 .425
.642 .613
.656 .445
.378 -.163
.248 .488
.513 .484
.469 .557
.469 .412
.543 .490
.481 .419
.193 .019
.210 .350
.409 .459
.527 .379
.356 .451
.607 .738
.697 .581
.417 .086
.333 .517
.560 .478
.593 .435
.330 .434
.609 .729
.610 .491
.353 .087
.369 .449
.513 .397
.561 .384
.372 .493
.651 .727
.718 .566
.476 -.010
.411 .593
.610 .457
.557 .485
.296 .403
.572 .666
.594 .494
.430 -.100
.308 .536
.559 .502
.449 .323
.421 .475
.548 .593
.488 .414
.555 .135
.221 .669
.632 .687
.290 .371
.484 .653
.808 .611
.511 .499
.310 .040
.445 .438
.541 .527
.430 .381
.533 .665
.623 .610
.461 .531
.428 .199
.476 .490
.430 .582
.595 .429
.456 .525
.655 .772
.744 .602
.625 .174
.479 .607
.628 .618
.699 .575
.516 .522
.644 .595
.648 .614
.427 .273
.508 .471
.531 .633
.741 .557
.323 .412
.540 .473
.320 .387
.374 .322
.448 .434
.423 .485
.568 .307
1.000 .684
.526 .370
.366 .446
.377 .351
.356 .334
.338 .532
.456 .349
.684 1.000
.652 .454
.379 .413
.356 .287
.437 .302
.330 .582
.466 .309
.526 .652
1.000 .697
.595 .553
.306 .117
.395 .448
.518 .545
.485 .396
.370 .454
.697 1.000
.666 .607
.505 .000
.363 .584
.608 .538
.529 .372
.366 .379
.595 .666
1.000 .731
.627 .091
.332 .600
.581 .466
.617 .703
.446 .413
.553 .607
.731 1.000
.639 .284
.466 .624
.679 .572
.772 .631
.377 .356
.306 .505
.627 .639
1.000 .333
.357 .718
.654 .554
.549 .570
.351 .287
.117 .000
.091 .284
.333 1.000
.500 .129
.255 .295
.381 .175
.356 .437
.395 .363
.332 .466
.357 .500
1.000 .266
.517 .561
.526 .386
.334 .302
.448 .584
.600 .624
.718 .129
.266 1.000
.821 .658
.518 .520
.338 .330
.518 .608
.581 .679
.654 .255
.517 .821
1.000 .730
.552 .467
.532 .582
.545 .538
.466 .572
.554 .295
.561 .658
.730 1.000
.547 .469
.456 .466
.485 .529
.617 .772
.549 .381
.526 .518
.552 .547
1.000 .676
Universitas Sumatera Utara
MO16 MO17
MO18 MO19
MO20 MO21
MO22 MO23
MO24 MO25
MO26 MO27
MO28 MO29
.425 .587
.725 .724
.668 .591
.442 .007
.348 .602
.606 .542
.514 .532
.375 .553
.564 .369
.419 .319
.204 .122
.414 .206
.174 .428
.347 .352
.237 .322
.114 .023
-.011 -.081
.090 .231
.290 .092
.047 .422
.067 .051
.365 .425
.642 .613
.656 .445
.378 -.163
.248 .488
.513 .484
.469 .557
.469 .412
.543 .490
.481 .419
.193 .019
.210 .350
.409 .459
.527 .379
.356 .451
.607 .738
.697 .581
.417 .086
.333 .517
.560 .478
.593 .435
.330 .434
.609 .729
.610 .491
.353 .087
.369 .449
.513 .397
.561 .384
.372 .493
.651 .727
.718 .566
.476 -.010
.411 .593
.610 .457
.557 .485
.296 .403
.572 .666
.594 .494
.430 -.100
.308 .536
.559 .502
.449 .323
.421 .475
.548 .593
.488 .414
.555 .135
.221 .669
.632 .687
.290 .371
.484 .653
.808 .611
.511 .499
.310 .040
.445 .438
.541 .527
.430 .381
.533 .665
.623 .610
.461 .531
.428 .199
.476 .490
.430 .582
.595 .429
.456 .525
.655 .772
.744 .602
.625 .174
.479 .607
.628 .618
.699 .575
.516 .522
.644 .595
.648 .614
.427 .273
.508 .471
.531 .633
.741 .557
.323 .412
.540 .473
.320 .387
.374 .322
.448 .434
.423 .485
.568 .307
1.000 .684
.526 .370
.366 .446
.377 .351
.356 .334
.338 .532
.456 .349
.684 1.000
.652 .454
.379 .413
.356 .287
.437 .302
.330 .582
.466 .309
.526 .652
1.000 .697
.595 .553
.306 .117
.395 .448
.518 .545
.485 .396
.370 .454
.697 1.000
.666 .607
.505 .000
.363 .584
.608 .538
.529 .372
.366 .379
.595 .666
1.000 .731
.627 .091
.332 .600
.581 .466
.617 .703
.446 .413
.553 .607
.731 1.000
.639 .284
.466 .624
.679 .572
.772 .631
.377 .356
.306 .505
.627 .639
1.000 .333
.357 .718
.654 .554
.549 .570
.351 .287
.117 .000
.091 .284
.333 1.000
.500 .129
.255 .295
.381 .175
.356 .437
.395 .363
.332 .466
.357 .500
1.000 .266
.517 .561
.526 .386
.334 .302
.448 .584
.600 .624
.718 .129
.266 1.000
.821 .658
.518 .520
.338 .330
.518 .608
.581 .679
.654 .255
.517 .821
1.000 .730
.552 .467
.532 .582
.545 .538
.466 .572
.554 .295
.561 .658
.730 1.000
.547 .469
.456 .466
.485 .529
.617 .772
.549 .381
.526 .518
.552 .547
1.000 .676
.349 .309
.396 .372
.703 .631
.570 .175
.386 .520
.467 .469
.676 1.000
Universitas Sumatera Utara
Lampiran VII Lanjutan
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Squared Multiple Correlation
Cronbachs Alpha if Item Deleted
MO1 148.9057
835.972 .809
.841 .960
MO2 150.0000
849.462 .594
.807 .962
MO3 150.6415
871.619 .238
.743 .966
MO4 149.4528
846.099 .730
.874 .961
MO5 149.7736
840.794 .647
.842 .962
MO6 149.4717
837.254 .763
.860 .961
MO7 149.4906
847.139 .705
.859 .961
MO8 149.1321
838.194 .800
.916 .961
MO9 149.3774
842.701 .714
.795 .961
MO10 149.5094
834.101 .669
.920 .961
MO11 149.4717
833.831 .754
.908 .961
MO12 149.5849
831.363 .796
.930 .960
MO13 149.2642
820.775 .867
.905 .960
MO14 149.5472
835.791 .804
.918 .960
MO15 150.0755
847.225 .627
.873 .962
MO16 150.3774
856.893 .579
.645 .962
MO17 149.8679
846.694 .657
.846 .961
MO18 149.4528
826.406 .764
.876 .961
MO19 149.6226
831.086 .765
.872 .961
MO20 149.7925
838.398 .748
.910 .961
MO21 149.6415
842.004 .724
.892 .961
MO22 150.1132
842.910 .620
.821 .962
MO23 150.6981
883.138 .233
.699 .964
MO24 149.8491
859.746 .553
.857 .962
MO25 149.7925
835.706 .689
.892 .961
MO26 149.6792
828.030 .724
.948 .961
MO27 149.9245
828.533 .757
.912 .961
MO28 149.7925
832.091 .729
.926 .961
MO29 149.8113
850.387 .612
.830 .962
Universitas Sumatera Utara
Lampiran VII Lanjutan
Scale Statistics
Mean Variance
Std. Deviation N of Items
1.5508E2 901.879
30.03130 29
Variabel Kinerja Pemerintah
Case Processing Summary
N Cases
Valid 53
100.0 Excluded
a
.0 Total
53 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbachs Alpha
Cronbachs Alpha Based on
Standardized Items
N of Items .832
.854 9
Item Statistics
Mean Std. Deviation
N KP1
5.8113 1.51983
53 KP2
4.9811 1.29333
53 KP3
6.3962 1.51073
53 KP4
4.9434 2.21373
53 KP5
4.9245 1.86928
53 KP6
6.1698 1.59006
53 KP7
6.5283 1.67106
53 KP8
6.4340 1.80288
53 KP9
6.4151 1.40650
53
Universitas Sumatera Utara
Lampiran VII Lanjutan
Inter-Item Correlation Matrix
KP1 KP2
KP3 KP4
KP5 KP6
KP7 KP8
KP9 KP1
1.000 .722
.552 .231
-.012 .483
.396 .311
.667 KP2
.722 1.000
.575 .429
.151 .460
.289 .333
.544 KP3
.552 .575
1.000 .214
-.098 .548
.609 .599
.645 KP4
.231 .429
.214 1.000
.013 .216
.247 .165
.230 KP5
-.012 .151
-.098 .013
1.000 .173
.075 .153
.129 KP6
.483 .460
.548 .216
.173 1.000
.740 .625
.750 KP7
.396 .289
.609 .247
.075 .740
1.000 .746
.649 KP8
.311 .333
.599 .165
.153 .625
.746 1.000
.640 KP9
.667 .544
.645 .230
.129 .750
.649 .640
1.000
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Squared Multiple Correlation
Cronbachs Alpha if Item
Deleted KP1
46.7925 78.668
.585 .688
.810 KP2
47.6226 80.124
.646 .715
.807 KP3
46.2075 77.091
.655 .639
.803 KP4
47.6604 80.190
.294 .271
.853 KP5
47.6792 89.837
.096 .202
.867 KP6
46.4340 73.943
.741 .697
.792 KP7
46.0755 73.840
.700 .741
.796 KP8
46.1698 73.298
.654 .650
.800 KP9
46.1887 75.425
.792 .742
.791
Scale Statistics
Mean Variance
Std. Deviation N of Items
52.6038 96.744
9.83584 9
Universitas Sumatera Utara
Lampiran VIII Descriptives
Descriptive Statistics
N Mean
Std. Deviation Minimum
Maximum Kinerja Pemerintah
53 47.6792
9.47826 23.00
68.00 Partisipasi Anggaran
53 22.4151
7.81378 7.00
39.00 Komitmen Organisasi
53 44.7170
12.57038 16.00
63.00 Motivasi Organisasi
53 1.4626E2
29.22272 42.00
187.00
Descriptive Statistics
Mean Std. Deviation
N Kinerja Pemerintah
47.6792 9.47826
53 Partisipasi Anggaran
22.4151 7.81378
53 Komitmen Organisasi
44.7170 12.57038
53 Motivasi Organisasi
1.4626E2 29.22272
53
Universitas Sumatera Utara
Lampiran IX Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Kinerja Pemerintah
Partisipasi Anggaran
Komitmen Organisasi
Motivasi Organisasi
N 53
53 53
53 Normal Parameters
a
Mean 47.6792
22.4151 44.7170
146.2642 Std. Deviation
9.47826 7.81378
12.57038 29.22272
Most Extreme Differences Absolute
.121 .103
.144 .180
Positive .060
.103 .084
.133 Negative
-.121 -.072
-.144 -.180
Kolmogorov-Smirnov Z .884
.749 1.047
1.311 Asymp. Sig. 2-tailed
.415 .628
.223 .064
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran IX Lanjutan
Universitas Sumatera Utara
Lampiran X Regresion
Correlations
Kinerja Pemerintah
Partisipasi Anggaran
Komitmen Organisasi
Motivasi Organisasi
Pearson Correlation
Kinerja Pemerintah 1.000
-.577 .425
.546 Partisipasi Anggaran
-.577 1.000
-.361 -.243
Komitmen Organisasi .425
-.361 1.000
.635 Motivasi Organisasi
.546 -.243
.635 1.000
Sig. 1-tailed Kinerja Pemerintah
. .000
.001 .000
Partisipasi Anggaran .000
. .004
.040 Komitmen Organisasi
.001 .004
. .000
Motivasi Organisasi .000
.040 .000
. N
Kinerja Pemerintah 53
53 53
53 Partisipasi Anggaran
53 53
53 53
Komitmen Organisasi 53
53 53
53 Motivasi Organisasi
53 53
53 53
Variables EnteredRemoved
b
Model Variables
Entered Variables
Removed Method
1 Motivasi
Organisasi, Partisipasi
Anggaran, Komitmen
Organisasi
a
. Enter
a. All requested variables entered. b. Dependent Variable: Kinerja Pemerintah
Universitas Sumatera Utara
Lampiran X Lanjutan
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .713
a
.509 .479
6.84301 2.169
a. Predictors: Constant, Motivasi Organisasi, Partisipasi Anggaran, Komitmen Organisasi
b. Dependent Variable: Kinerja Pemerintah
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
2377.035 3
792.345 16.921
.000
a
Residual 2294.512
49 46.827
Total 4671.547
52 a. Predictors: Constant, Motivasi Organisasi, Partisipasi Anggaran, Komitmen Organisasi
b. Dependent Variable: Kinerja Pemerintah
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity Statistics
B Std. Error
Beta Tolerance
VIF 1
Constant 40.484
6.486 6.242
.000 Partisipasi
Anggaran -.582
.130 -.480
-4.471 .000
.869 1.150
Komitmen Organisasi
-.026 .102
-.035 -.257
.798 .551
1.815 Motivasi
Organisasi .146
.042 .451
3.481 .001
.596 1.678
a. Dependent Variable: Kinerja Pemerintah
Universitas Sumatera Utara
Lampiran X Lanjutan
Collinearity Diagnostics
a
Model Dimensi
on Eigenvalue
Condition Index
Variance Proportions Constant
Partisipasi Anggaran
Komitmen Organisasi
Motivasi Organisasi
1 1
3.830 1.000
.00 .01
.00 .00
2 .135
5.329 .00
.45 .08
.01 3
.021 13.399
.26 .38
.85 .20
4 .014
16.791 .74
.17 .07
.79 a. Dependent Variable: Kinerja Pemerintah
Residuals Statistics
a
Minimum Maximum
Mean Std. Deviation
N Predicted Value
31.5479 59.8130
47.6792 6.76108
53 Std. Predicted Value
-2.386 1.795
.000 1.000
53 Standard Error of Predicted
Value 1.026
3.809 1.776
.622 53
Adjusted Predicted Value 32.5597
60.7466 47.6631
6.81588 53
Residual -1.72811E1
14.48050 .00000
6.64268 53
Std. Residual -2.525
2.116 .000
.971 53
Stud. Residual -2.702
2.196 .001
1.019 53
Deleted Residual -1.97767E1
15.91108 .01619
7.33412 53
Stud. Deleted Residual -2.898
2.289 -.001
1.043 53
Mahal. Distance .188
15.130 2.943
2.956 53
Cooks Distance .000
.263 .027
.050 53
Centered Leverage Value .004
.291 .057
.057 53
a. Dependent Variable: Kinerja Pemerintah
Universitas Sumatera Utara
Lampiran XI
Hasil Uji Heteroskedastisitas
Universitas Sumatera Utara
Lampiran XI KUESIONER PENELITIAN
PENGANTAR
Kuesioner ini disusun untuk mengumpulkan data dalam rangka penelitian mengenai partisipasi anggaran, komitmen, motivasi, dan kinerja menurut persepsi
pejabat SKPD kedinasan Pemerintah Kabupaten Dairi. Penelitian ini dilakukan oleh mahasiswa semester VIII delapan jurusan Akuntansi S-1 Fakultas Ekonomi
USU Medan. Saya sangat berharap BapakIbu yang terhormat, berkenan meluangkan
waktu untuk mengisi kuesioner ini dengan sebenarnya, karena hasil penelitian ini sangat berpengaruh terhadap tujuan penelitian saya. Penelitian ini dilakukan
semata-mata untuk tujuan akademis. Saya sangat menghargai privasi responden. Atas kesedian BapakIbu, saya ucapakan terima kasih.
A. Pertanyaan Partisipasi Penyusunan Anggaran Diadopsi dari Milani, 1975
