Pengaruh Sistem Insentif Terhadap Budgetary Slack Dengan Komitmen Organisasi dan Ethical Position sebagai Variabel Mediasi - Unika Repository

  

Lampiran 1. Hasil Uji Validitas Dan Reliabilitas Instrumen Penelitian Pada

Kondisi SI Untuk Menentukan Ethical Position Subjek

a. Uji Validitas

  Hasil indikator AVE sama dengan Communality, dan Loading Factor

b. Uji Reliabilitas

  Hasil uji indikator Composite Reliability dan Crinbach Alfa

Lampiran 2. Hasil Uji Validitas Dan Reliabilitas Instrumen Penelitian Yang

La La mp mp i ir iran an

   2

  2

  2

  2

  2

  2 2 . Ha Ha Ha Ha Ha H Ha H si si si l l l l U U U Uj Uj U U U U U i i Va

  V Va V li li i di di di d d i d ta ta ta ta t ta a s s s s s Dan n Re Re li li i ab ab ab a ab b a il i il i il i l l it it it it it as I I ns ns s tr tr tr tr t r um um um m m en en e n en e P P P P P P e en en n e e n n en el el el e e it it tt ia ia ia ia n Y

  b. Uji Reliabil il il il il i it it it as as as as

Hasil pengujuan indikator Cronbach Alfa dan Composite Reliability Hasil p pe pe pe e ng ng ng ng ng n n ng g g uj uj uj u uj uj uj j j ua u u a n n in in n di di di d d di di di di ka ka ka ka ka ka a to t t to t o o r r C Cr C C C Cr o on on on n n n ba b b ba ba ba a a ch ch ch ch c c h h h h A A A lf lf lf f f f a a a a a a da da d d d d n n Co Co o o mp mp m mp mp mp p p p p os os os o os it iit i it e e R Re R R liability

  b. Uji Reliabilitas

  

Lampiran 4. Hasil Uji Validitas Dan Reliabilitas Instrumen Penelitian Yang

Tidak Valid Dibuang Pada Kondisi TI Untuk Menentukan Ethical Position

Subjek Lampiran 4. Hasil l Uj Uj Uj j Uj Uj i i i i i

  V V Va Va V li li di di t ta a s Da D n n Re R li i ab ab i il i it it t as

  I I

  I I I ns ns ns s s ns tr tr tr t t um um m m en Penelitian Y Tidak Valid Di Di Di D Di Di D D b bu bu bu u an a a g g g g g g P P P P P P P P P ad ad d d ad d a a a a a Ko Ko K o Ko o nd n nd nd nd nd nd d is is is is i i i i i i TI TI T T TI TI

  I U U U U U U U U U nt nt t n uk uk uk k uk k k M M M M M en en en en en en n e e n en e tu u u ka ka a a ka a ka a n n n n Et Et E Et E E h hical Pos Subjek k

b. Uji Reliabilitas

  Hasil uji indikator Cronbach Alfa dan Composite Reliability

• 2,9313

  75

  9

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  9 7,

  7 7 7,

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  3 3 ,3

  3

  04

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  00 00 ,7 ,7

  7

  7

  89

  89

  8

  8

  8

  9

  10

  Independent Samples Test

  1,10

  Levene's Test for Equality of Variances t-test for Equality of Means

  F Sig. t df Sig.

  (2- tailed) Mean

  Differe nce Std.

  Error Differe nce

  95% Confidence Interval of the

  Difference Lower Upper

  Slack_ TI_Laki

  Equal variances assumed

  1,442 ,264 ,530 8 ,610 ,87500 1,6506

  4

  8 4,6813

  8 Equal variances not assumed

  9 7,00 ,304 ,87500 ,78916 -

  1, 1, , ,

  ,99106 2,7410

  6 nce Lowe

  Slack_ TI_Laki

  Equal variances assume me me d d

  1, , 442 ,2 , 64 ,5 ,5

  5

  5

  5

  30

  30

  30

  3

  8 ,6 , 10 ,87500 1,6506 4 2,931 Equal va va a ari ri ri rian an an c ce e ce c c c s no o o t t t t t t as as as su su su m m m me m m d d d

  16 ,9910

• - -

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• 4,1485

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  64

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  44

  64

  1

  1 1 1, 1 1,

  23,730 ,000 - 1,48

  5 ,255 -

  8,57

  Equal variances not assumed

  2 ,58226

  3,4751

  3 ,97254 -

  7 20 ,153 - 1,4464

  Equal variances assumed

  3 1,1854

  Lower Upper Slack_TI_P erempuan

  Interval of the Difference

  Differe nce 95% Confidence

  Std. Error

  Mean Differe nce

  Variances t-test for Equality of Means F Sig. t df Sig. (2- tailed)

  Levene's Test for Equality of

  

Independent Samples Test

  1,4464

  7

  as a as s ssu su u me e m d d d d d d d

  48

  Eq Eq Eq q ua ua ua a l l va va va ri ri ri ri ri r i ri an a a ce ce ce e s s no o o o o no t t t t t t t t

  3 ,97254

  20 ,153 - 1,4464

  

7

  

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48

  

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  1

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  23,730 ,0

  Equal variance e e s s s s assumed d d

  1 nce Slack_TI_P erempuan

  7

  Independent Samples Test

  Levene's Test t-test for Equality of Means for Equality of Variances

  F Sig. t df Sig. Mean Std. 95% Confidence (2- Differe Error Interval of the tailed) nce Differe Difference nce nce

  Lower Lo Upper

  , ,1 ,199

  99 ,665 1,09

  65 ,665 65 - 1, 1, 1,

  09

  09

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  10 10 ,301 1,5142 , ,3 01 1,5142 1,3884 1,3884 4,6079 Equal variances Equal variance c c ce c e s s s

  1

  1

  1

  1

  1

  1

  1

  9

  9

  7 7 1,5 1,5794

  8 assumed assumed

  1 Slack_ Slack_ SI_Laki SI_Laki

  1, 1 1,13 - ,

  13

3 9, 9,78

  13

  

78

  

78

  

78

  8 ,2 ,2 ,283 1,5142

  8

  8

  2

  83

  8 1 1,

  83

  51

  51

  51

  5

  51

  51

  42

  42 42 1,3337

  1 1 1, 3337 4,4947 Eq Eq Eq Equal variances q u u ua u l l l va va va v va va a a ri an an an n ce c c ce s s s

  5

  5

  5

  5

  5

  5

  7

  7

  7

  7

  7

  7

  7

  9

  9

  9

  9

  9

  1 1 1,4 1,4661

  5 not assumed no no no o t t as as as s s s su s su me e ed d d d d

  8

  

Independent Samples Test

  89

  19

  19

  19

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  95 95 ,6 ,6 , 6 ,

  36

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94

  Levene's Test for Equality of Variances t-test for Equality of Means

  ,694 19,8

  F Sig. t df Sig.

  (2- tailed) Mean

  Differe nce Std.

  Error Differe nce

  95% Confidence Interval of the

  Difference Lower Upper

  Slack_SI_P erempuan Equal variances assumed

  ,043 ,838 ,694 20 ,495 ,63636 ,91633 - 1,2750

  8 2,5478

  Equal variances not assumed

  89 ,495 ,63636 ,91633 -

  a as as s s as as su u me me e m m m m d d d ,6 6 ,6

  1,2757

  6 2,5484

  9 nce Slack_SI_P erempuan

  Equal variances s s s s as s s su s su me me m d d d

  ,0 , 43 ,8 ,8 ,8

  8 ,8

  38

  38

  38 , ,6 , 94

  20 ,495 ,63636 ,91633 Eq Eq q ua ua a a a l l l l l l va va va r ri ri r i r an a ce ce e s s s s s s s no no no t t

  36 36 ,91633

  Oneway ANOVA

  Jml_Slack Sum of Squares df Mean Square F Sig.

  Between Groups 2,520 4 ,630 ,119 ,975 Within Groups 322,146 61 5,281 Total 324,667

  65 Lampiran 8. Hasil Uji Beda Rata-Rata Jumlah Slack Pada Kondisi Sistem

  Insentif Truth Inducing dan Slack Inducing T-Test

  p , , Total 324,667

  65

  65

  5 Lampiran 8. . . Hasi s l l Uj Uj Uj j Uj Uj U i i i i i B B Be Be Be d da d R R R at at a

  a- a Ra a a ta t J J um um u la a h h h Sl l Sl Sl ac ac c c ac c k k k k k k Pa Pa P da da d d d Kon o disi Sist nsentif Trut t t h h h In In n

  I In n n n n du du du du du du d du c c i ci ng ng g da da d d da da da a a n n n n Sl Sl S Sl Sl S S ac ac c c a c k k k k k k

  I In In In n n d d du u du d d d ci ci i ci c c i ci c n n n n ng n ng g n n T T -T T e e s s t t

  Lampiran 9. Hasil Uji Beda Rata-Rata Komitmen Organisasi Pada Kondisi Sistem Insentif Truth Inducing dan Slack Inducing T-Test Group Statistics

  Sistem_In Sistem_In N N Me M Mean M Mean Std. Deviation Std. Deviation Std. Error Mean Std. Error Mea TI TI

  32 32 3, 3, 3,5697 3, 5697 ,72209 ,72209 ,1276 ,12765 AVERAGE_KO AVERAGE_KO

  SI SI

  34

  34

  34

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85

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I In Independent Samples Test de d de de de e pe pe p pe nd nd nd nd d d en en en n n n t t t t t t t Samp S S Sa Sa a mp mp p p p p le le le e es s s s s s s Te Te e e s s st st s s

In

  Levene's Test for Le L Le Le e vene ve e e e e 's 's s s T T T T T e es e e e e t for t-test for Equality of Means t- t te te e st st s s s st t f f f o or or o r E E E E q q q qu q u al al al l l l it i i it it y y y y o M of o of M M M ea ea ea ea ns -

  Lampiran 10. Hasil Uji Beda Rata-Rata Jumlah Slack Pada Ethical Position Idealism Pada Kondisi Sistem Insentif Truth Inducing dan Slack Inducing T-Test

  

Group Statistics

  Sistem_In_Idealism Sistem_In_Idealism N N N Mean Mean Std. Deviation Std. Deviation Std Std. Error Mean Truth inducing Truth inducing

  15 15 1,4000 1,4000 1,12122 1,12122 ,28950 Slack_Idealism Slack_Idealism

  Slack inducing Slac a ac ac k k k indu in in du u ci ci ci n ng ng

  15

  15

  15

  5

  5

  2,3333 2 2, 2,

  33

  33

  3

  33 3 1,54303 1,54303 ,39841

  33

  II I n d d de de de de e p pe p pe pe e e nd nd nd nd nd nd en en e e en n t t t t t t S S Sa Sa a m m m mp mp mp p le le le e s s s s s Te T T T Te T Te Te s s st st In Independent Samples Test In L Le Le Le Levene's Test e v n ve ve e ne ne e e e ' 's 's s T T T T T T e es e es es s s t t t t t-te t-test for Equality of Means e st st f f or or or or or r E E E E qu qu qu qu u u u u u al al a al a a it it it y y y of of of of of o f M M M e ea ea ea ns ns ns s s

  Lampiran 11. Hasil Uji Beda Rata-rata Jumlah Slack Pada Ethical Position Relativism Pada Kondisi Sistem Insentif Truth Inducing dan Slack Inducing T-Test

  

Group Statistics

  Sistem_In_Relativism N Mean Std. Deviation Std. Error Mean Slack_Relativism

  Truth inducing 17 3,9412 2,19290 ,53186 Slack inducing 19 5,5263 2,03766 ,46747

  

Independent Samples Test

  Levene's Test for t-test for Equality of Means Sistem_In_Relativism N Mean Std. Deviation

  Slack_Relativism Truth inducing 17 3,9412 2,19290 Sl Sl S S Sl ac ac ac k k k in in du u du i ci c ng ng

  19

  19

  19 5, 5 5,

  52

  52

  5

  6

  63 2,03766

  I I In n n n de de de de de de pe pe pe e p nd nd nd d d nd d n d en e en e n t t t tt t Sa Sa Sa Sa S a mp mp p p p mp p p m mp le e le l l le l s s s s Te Te Te e e e e e st st st st st s st s Le Le Le L ve ve e ne ne e ne 's 's 's s s s s T T T T T T T e es t t fo o r r t t t- - te te te t t st st st st f f f f f f f f o or or or E E E qu u u u u qu al a a a it it t y y y y of of of f M M M M ean

  

Lampiran 12. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian

Untuk Pengujian Hipotesis 1 Kondisi Sistem Insentif Truth Inducing

a. Indikator Validitas

  AVE dan Communality Loading Factor Lo Lo L L L ad ad d d d ad d d d ad in in in g g g g g g g g F F Fa Fa Fa F Fa F ct ct ct ct t t t t t t t o or or o r

b. Indikator Reliabilitas

  

Lampiran 13. Lampiran 13. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian Yang

  3 3.

3. H H H as as as as s il il il il U U U U U ji i

  3

   V V V al a id id id d d d d d d it it it t as a a a as as as a s d d d an an an an n n n R R R e el el el el l l i i i i ia ia b bi bi li li li ta ta s In n n n s s s st st s t t r me ru ru ru m me e n n n P Pe Pe nelitian Tidak Valid Di Tidak Valid Dibuang Untuk Pengujian Hipo 1 Kondisi TI D Di Di i b bu bu b bu b bu bu a an a g g g g Un Un Un Un Un U tu tu tu tu tu tu u k k k Pe P P Pe P P ng g g g uj uj j j ia i ia a n Hi H H Hi H Hi i po po o o

   1

   1

   1

  1

  1 I

  1 K K K K K on on on di di d si si T T T T T T T

  I I

  I I

  a. Indikator Validitas In ndi n d di di ka ka ka k a to t to r r r Va Va Va Va Va

  a. In

  V V Va Va a l l l li l li li di di di i i t ta ta ta ta a s s s

  Loading Factor

  Lampiran 14. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian

Untuk Pengujian Hipotesis 1 Pada Kondisi Sistem Insentif Slack Inducing

a. Indikator Validitas

  AVE dan Communality Lo Lo Lo Loading Factor o ad ad ad in in i i in n g g g Fa Fa Fa Fa a a c c ct c ct ct ct ct c ct or o or o or

  b. Indikator Reliabilitas Lampiran 15. Has Lampiran 15. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian Yang s s s il il il il U U U U j ji j ji ji ji i

   V V

  V V a al al al al id id id id d d it it it it it t as a as as a a a d d an R R R R R el el el el l l l ia ia ia ia ia a bi bi bi b bi b bi li li li li li li ta ta ta ta ta ta s s s s s s In In n st st st r r ru ru r men Penelitian m m Tidak Valid Di Tidak Valid Dibuang Untuk Pengujian Hipotesis 1 Kondisi Slack Inducing Di D Di D bu bu bu bu b u u an a an an an n n n n g g g Un Un Un tu t tu k k k P Pe Pe Pe Pe Pe P e e n n n n ng ng ng ng uj u uj j ia ia ia ia ia ia ia ia a a n n n n Hi H Hi H H H H H Hi Hi po po o te te te e s si s

  V V

  V V

  1 K K K Ko K Ko K o nd nd nd nd n d i i is i is i i i Sl Sl S Sl a ack Induc a

  a. Indikator Validitas In n di d di di d ka ka ka a a a t t to to t t t r Va

  a. In

  V Va Va li li li li i i i di d di di di di i i i t t t t t t t ta ta t a s s s AV AV AV AV AVE dan Communality E E E E E E da da da n n n n n n n C C C C C Co Co Co mm m mm mm mm m m m un u u un un al al al l i i it it y y y y

  Loading Factor

  

Lampiran 16. Validitas dan Reliabilitas Instrumen Penelitian Untuk

Pengujian Hipotesis 2 Sel 1 (idealism dan truth inducing)

a. Indikator Validitas

  AVE dan Communality Loading Factor Lo Lo Lo oad ad ad d d in i in in i i g g g Fa Fa Fa F a F F F ct ct t t t ct c ct or or or r r r

  b. Indikator Reliabilitas Lampiran 17. Val Lampiran 17. Validitas dan Reliabilitas Instrumen Penelitian Yang Tidak al al al al l l i id id id it it it it as as as a s d d dan an R R R R R R R el el el el el l i ia ia ia i i i bi bi li li li i i ta ta ta ta ta t a s s s s s s In In In In st st st ru ru ru u me me m m n n n Pe Pe e n ne litian Yang Valid Dibuan Valid DibuangUntuk Pengujian Hipo 2 Sel 1 (idealism dan truth inducing) n n gU gU g U nt n nt t u uk uk uk uk k k k P P P e en n g gu gu j j j j j ji ji ji an a an n n H H H H ip ip p p p p p o o o o o o o

  2 S Se Se Se S e e l l

  

2

  1 1 (i (i (i deal l is i is is s s m m m m m m m da da da a n n tr tr tr ut ut t h h inducin

  a. Indikator Validitas In In d d di di d di d d d ka a to t to to o o r r r r Va Va

  a. In a.

  V Va Va Va Va Va Va a a li l l l li l l di di di i i ta ta ta ta ta a a a s s s s AV A AV AVE dan Communality A AV AV AV A A A

  V E E E E E E d d da d d d da a n n n Co C C C Co Co C Com C o mm mm mm m un u un un u al al a al l i it it it it t y y y y y y

b. Indikator Reliabilitas

  

Lampiran 18. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian

Untuk Pengujian Hipo 2 Sel 2 (idealism dan slack inducing)

  8 8.

  V Va l li li li i di di di di di d t ta ta a a s s s s s

  V V a

  V Va a a

  2 2 (i i (i (i ( (i (i de de de de d de al al l al al is is i is is is m m m m m da da d da d d d d n n sl sl sl l l sl sl l ac a a ac ac a a a k k k in in in in in in i du ci ci c ng ng g g g ng g n g ) ) ) )

  2

  2

   2

   2

   2 S S S S S S S e el el el e

  2

   2

  V V al a a id i id d d d d d d it it t i a as a a as s a s d d d an an an n an n an a R R R R R el el el el l i i ia i ia i i ia bi bi b li li li li li i ta ta s In n st st st t t st st ru ru ru me me m m n n n Pe Pe P P nelitian Untuk Penguj uj uj u j j ia ia ia ia i i n n n n Hi H H p po po o po po po o p

   V V

  8 H H H H H as as s as a s a il il il il l l U U U ji

  8

a. In In n n di di di d k ka k ka ka k k to to o r r r r r r r Va Va

a. Indikator Validitas Lampiran 18.

  Loading Factor

  

Lampiran 19. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian Yang

Tidak Valid DibuangUntuk Pengujian Hipo 2 Sel 2 (idealism dan slack

inducing)

a. Indikator Validitas

  AVE dan Communality

b. Indikator Reliabilitas

  

Lampiran 20. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian

Untuk Pengujian Hipo 2 Sel 3 (relativism dan truth inducing)

   2

  V V li li i di d d di d ta t ta tas s

  a.

   3 3 (r r (r (r ( (r (r el el el el e el at at t at at v iv iv iv v iv is i is is is m m m m m m m m da da a n n n n tr tr tr tr tr r tr t ut ut ut h h h h h h h in i i du u u ci ci i ci i n ng ng ng n n ng g ) ) ) a.

  3

  2 S S S S S S e el el el e

   2

   V V al al a a l a id id id id d i id d d i it i it i t as as s s a s s s d d d d an an an n an an n a R R R el el el l el l l ia ia i bi li ta ta a a a ta a s s In In In n st st st ru ru ru um m men Pen Untuk Peng g g uj uj u u j j j j ia i ia ia i i n n n n Hi H H p po po po po po po o p

  2

  V V

   V V

   V V

  0. H H H H H H H as as s s a as s s a il i il U U U ji ji ji i i i i

  0.

  0.

  20 0.

  2

a. In In In n n n n di di i ka a ka ka a a a to t o o to to r r r r Va Va Va Va Va

a. Indikator Validitas Lampiran 2

  Loading Factor

  

Lampiran 21. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian Yang

Tidak Valid Dibuang Untuk Pengujian Hipo 2 Sel 3 (relativism dan truth

inducing)

a. Indikator Validitas

  AVE dan Communality Loading Factor L L L Lo Lo Lo L L L ad ad a d ad ad ad a a in i i in in in i g g g g F F Fa Fa F F F F F Fa ct ct t c ct or or o o

  

Lampiran 22. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian

Untuk Pengujian Hipo 2 Sel 4 (relativism dan slack inducing)

a. Indikator Validitas

  AVE dan Communality

  Loading Factor

  

Lampiran 23. Hasil Uji Validitas dan Reliabilitas Instrumen Penelitian Yang

Tidak Valid Dibuang Untuk Pengujian Hipo 2 Sel 4 (relativism dan slack

inducing)

  Setelah pengujian ternyata re 11 masih pny loading factor 0,4 Lampiran 23. Hasil Uji Validitas d d da an an n n R R R e el e iabilitas Instrumen Penelitian Tidak Valid Dibuang Untuk Peng g g g uj uj uj j u u ia ia ia n n n Hipo 2 Sel 4 (relativism dan nducing)

  Setela a ah h h h h pe pe e p p e ng ng ng ng n ng g u u uj uj u u uj ia n n n te te te te rn rn rn ya y ya ya ya ya y ta ta a a t r r r r r e e

  11

  11

  11

  11

  11

  1

  1

  1 11 m m m m m as as as as s as s s i ih ih i i p p ny n ny n n n l oadi di i i i i d ng ng ng n n n f f f f f ac ac a a to to to r r r r 0 0,4

a. Indikator Validitas

  

AVE dan Communality

b. Indikator Reliabilitas

  

Lampiran 25. Hasil Pengujian Hipotesis 2 Pada Kondisi Sistem Insentif

Truth Inducing dan Ethical Position Idealism, Kondisi Sistem Insentif Slack

Inducing dan Ethical Position Idealism, Kondisi Sistem Insentif Truth

Inducing dan Ethical Position Relativism, Kondisi Sistem Insentif Slack

Inducing dan Ethical Position Relativism Hasil Pengujian Hipotesis 2 Sel 1 (idealism dan truth inducing) Hasil Pengujian Hipotesis 2 Sel 1 (ide de e al a al al a is is m m m dan truth inducing)

  Hasil Pengujian Hipotesis 2 Sel 4 (relativism dan slack inducing) Lampiran 26. Permainan Eksperimen Kondisi Sistem Insentif TI Lampiran 26. Perma ma ma m a in in in in in n i a an an E E ks ks pe pe p rimen n Ko K d nd nd i is is i i i Si Si Si Si i Si i st st st st t st em em em em em e e

   I I ns ns ns ns entif TI