Tests of Between-Subjects Effects
Dependent Variable:SLACK
Source Type
III Sum of
Squares df
Mean Square
F Sig.
Corrected Model
2.441
a
2 1.220
18.826 .000
Intercept 23.536
1 23.536 363.077 .000
INF 2.441
2 1.220
18.826 .000
Error 8.946
138 .065
Total 35.194
141 Corrected
Total 11.387
140
1. Grand Mean
Dependent Variable:SLACK
Mean Std.
Error 95 Confidence
Interval Lower
Bound Upper
Bound .409
.021 .366
.451
2. INF
Dependent Variable:SLACK
INF Mean
Std. Error 95 Confidence
Interval Lower
Bound Upper
Bound .246
.038 .172
.321 1
.411 .037
.337 .484
2 .569
.037 .496
.641
Multiple Comparisons
SLACK Scheffe
I INF J INF
Mean Difference
I-J Std.
Error Sig.
95 Confidence
Interval Lower
Bound Upper
Bound 1
-.1643 .05281
.009 -.2949 -.0336 2
-.3224 .05253
.000 -.4523 -.1924 1
.1643 .05281
.009 .0336
.2949 2
-.1581 .05225
.012 -.2874 -.0288 2
.3224 .05253
.000 .1924
.4523 1
.1581 .05225
.012 .0288
.2874
SLACK
Scheffe
a,,b,,c
INF N
Subset 1
2 3
46 .2464
1 47
.4107 2
48 .5688
Sig. 1.000
1.000 1.000
Gambar 1. Senjangan Anggaran Berdasarkan Asimetri Informasi
Tabel 32. Uji Hipotesis Asimetri Informasi terhadap Senjangan Anggaran dengan Relativisme sebagai Moderating
Between-Subjects Factors
N INF
46 1
47 2
48 REL
70 1
71
Descriptive Statistics
Dependent Variable:SLACK INF
REL Mean
Std. Deviation N
.2295 .22172
22 1
.2619 .25223
24 Total
.2464 .23606
46 1
.3509 .22063
22 1
.4633 .25991
25 Total
.4107 .24634
47 2
.5274 .28892
26 1
.6176 .26392
22 Total
.5688 .27855
48 Total
.3783 .27513
70 1
.4431 .29315
71 Total
.4109 .28519
141
Tests of Between-Subjects Effects
Dependent Variable:SLACK
Source Type
III Sum of
Square s
df Mean
Square F
Sig. Corrected
Model 2.698
a
5 .540
8.383 .000
Intercept 23.415
1 23.415
363.81 1
.000 INF
2.499 2
1.249 19.412
.000 REL
.215 1
.215 3.347
.070 INF REL
.040 2
.020 .307
.736 Error
8.689 135
.064 Total
35.194 141
Corrected Total
11.387 140
1. Grand Mean
Dependent Variable:SLACK
Mean Std.
Error 95 Confidence
Interval Lower
Boun d
Upper Bound
.408 .021
.366 .451
2. INF
Dependent Variable:SLACK
INF Mean
Std. Error
95 Confidence Interval
Lower Bound
Upper Bound
.246 .037
.172 .320
1 .407
.037 .334
.480 2
.573 .037
.500 .645
3. REL
Dependent Variable:SLACK
REL Mean
Std. Error
95 Confidence Interval
Lower Bound
Upper Bound
.369 .030
.309 .429
1 .448
.030 .388
.507
4. INF REL
Dependent Variable:SLACK
INF REL
Mean Std. Error
95 Confidence Interval
Lower Bound
Upper Boun
d .230
.054 .123
.336 1
.262 .052
.159 .364
1 .351
.054 .244
.458 1
.463 .051
.363 .564
2 .527
.050 .429
.626 1
.618 .054
.511 .725
Multiple Comparisons
Dependent Variable:SLACK
I INF J
INF Mean
Differenc e I-J
Std. Error
Sig. 95 Confidence
Interval Lower
Bound Upper
Bound Scheffe
1 -.1643
.05262 .009
-.2945 -.0340
2 -.3224
.05235 .000
-.4519 -.1928
1 .1643
.05262 .009
.0340 .2945
2 -.1581
.05206 .012
-.2869 -.0292
2 .3224
.05235 .000
.1928 .4519
1 .1581
.05206 .012
.0292 .2869
SLACK INF
N Subset
1 2
3 Scheffe
a,,b,, c
46 .2464
1 47
.4107 2
48 .5688
Sig. 1.000
1.000 1.000
Gambar 2. Grafik Senjangan Anggaran Berdasarkan Relativisme
Tabel 33. Uji Hipotesis Asimetri Informasi terhadap Senjangan Anggaran dengan Idealisme sebagai Moderating
Between-Subjects Factors
N INF
46 1
47 2
48 IDL
65 1
76
Descriptive Statistics
Dependent Variable:SLACK INF
IDL Mean
Std. Deviation N
.2682 .25024
21 1
.2281 .22702
25 Total
.2464 .23606
46 1
.4546 .24638
21 1
.3752 .24530
26 Total
.4107 .24634
47 2
.6162 .28128
23 1
.5252 .27438
25 Total
.5688 .27855
48 Total
.4515 .29412
65 1
.3762 .27450
76 Total
.4109 .28519
141
Tests of Between-Subjects Effects
Dependent Variable:SLACK
Source Type
III Sum of
Squares df
Mean Square
F Sig.
Corrected Model
2.631
a
5 .526
8.115 .000
Intercept 23.674
1 23.674 365.039
.000 INF
2.432 2
1.216 18.748
.000 IDL
.172 1
.172 2.654
.106 INF
IDL .016
2 .008
.127 .881
Error 8.755
135 .065
Total 35.194
141
Corrected Total
11.387 140
1. Grand Mean