Pengaruh Partisipasi dalam Penganggaran dan Sistem Kompensasi terhadap Kinerja Perusahaan (Studi empiris pada perusahaan manufaktur di kota Semarang) - Unika Repository

  Perpustakaan Unika Descriptives

  N Mean Partisipasi dalam <31 th 6 23,50 Penganggaran

  31-40 th 30 22,57 41-50 th 23 22,87 > 50 th 8 24,63 Total 67 23,00

  Sistem Kompensasi <31 th 6 25,17 31-40 th 30 23,63 41-50 th 23 23,96 > 50 th 8 25,75 Total 67 24,13

  Kinerja Perusahan <31 th 6 24,7483 31-40 th 30 23,2993 41-50 th 23 23,9491 > 50 th 8 24,2088 Total 67 23,7607

  Descriptives

  N Mean Partisipasi dalam Laki-laki 39 23,46 Penganggaran

  Perempuan 28 22,36 Total 67 23,00

  Sistem Kompensasi Laki-laki 39 24,26 Perempuan 28 23,96 Total 67 24,13

  Kinerja Perusahan Laki-laki 39 23,6533 Perempuan 28 23,9104 Total 67 23,7607

  Perpustakaan Unika Descriptives

  N Mean Partisipasi dalam Manajer Keuangan 19 22,21 Penganggaran

  Manajer Produksi 20 23,35 Manajer Pemasaran 17 23,18 Manajer Personalia 11 23,45 Total 67 23,00

  Sistem Kompensasi Manajer Keuangan 19 23,79 Manajer Produksi 20 23,85 Manajer Pemasaran 17 24,71 Manajer Personalia 11 24,36 Total 67 24,13

  Kinerja Perusahan Manajer Keuangan 19 23,8768 Manajer Produksi 20 23,8410 Manajer Pemasaran 17 23,7741 Manajer Personalia 11 23,3936 Total 67 23,7607

  Descriptives

  N Mean Partisipasi dalam SLTA 2 22,50 Penganggaran

  D3 8 23,63 S1 54 22,78 S2 3 25,67 Total 67 23,00

  Sistem Kompensasi SLTA 2 27,00 D3 8 23,88 S1 54 23,96 S2 3 26,00 Total 67 24,13

  Kinerja Perusahan SLTA 2 25,3350 D3 8 23,4575 S1 54 23,6600 S2 3 25,3333 Total 67 23,7607

  Perpustakaan Unika Descriptives

  N Mean Partisipasi dalam < 6 th 32 22,84 Penganggaran

  6-10 th 22 23,14 11-15 th 6 21,67 >15 th 7 24,43 Total 67 23,00

  Sistem Kompensasi < 6 th 32 23,78 6-10 th 22 24,23 11-15 th 6 23,50 >15 th 7 26,00 Total 67 24,13

  Kinerja Perusahan < 6 th 32 23,6713 6-10 th 22 23,5677 11-15 th 6 23,8883 >15 th 7 24,6671 Total 67 23,7607

Regression Descriptive Statistics

  Model Summary

b

  Sistem Kompensasi, Partisipasi dalam Penganggaran

  a

  . Enter Model

  1 Variables Entered

  Variables Removed Method All requested variables entered.

  a.

  Dependent Variable: Kinerja Perusahan b.

  ,605

  Sistem Kompensasi

  a

  ,367 ,347 1,35125 1,207 Model

  1 R R Square Adjusted

  R Square Std. Error of the Estimate

  Durbin- Watson

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a.

  Dependent Variable: Kinerja Perusahan b.

  Perpustakaan Unika

  Variables Entered/Removed b

  67 21,33 27,00 23,7607 1,67186

  67

  67

  16 29 23,00 2,617

  67

  18 30 24,13 2,296 Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi

  N Minimum Maximum Mean Std. Deviation

  

Correlations

  1,000 ,539 ,568 ,539 1,000 ,678 ,568 ,678 1,000

  . ,000 ,000 ,000 . ,000 ,000 ,000 .

  67

  Kinerja Perusahan

  67

  67

  67

  67

  67

  67

  67 Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi

  Pearson Correlation Sig. (1-tailed) N

  Partisipasi dalam Penganggaran

  Perpustakaan Unika

b

  ANOVA

  Sum of Model Squares df Mean Square F Sig.

  a

  1 Regression 67,622 2 33,811 18,518 ,000

  Residual 116,856 64 1,826

  Total 184,478

  66 a. Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran b. Dependent Variable: Kinerja Perusahan

  a

Coefficients

  Unstandardized Standardized Coefficients Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance

  VIF 1 (Constant) 12,986 1,796 7,231 ,000 Partisipasi dalam

  ,182 ,087 ,285 2,104 ,039 ,540 1,853 Penganggaran Sistem Kompensasi ,273 ,099 ,375 2,768 ,007 ,540 1,853 a. Dependent Variable: Kinerja Perusahan

  3 ^{2 -2 1 -1 -3} Regression Standardized Residual ^{12 10 8 6 4 2} Frequency _{Mean = 1.14E-14 Std. Dev. = 0.985 N = 67} Dependent Variable: Kinerja Perusahan

  Histogram

  1.0 ^{0.8 0.6 0.4 0.2 0.0} Observed Cum Prob ^{1.0 0.8 0.6 0.4 0.2 0.0} Expecte d Cum P ro b Dependent Variable: Kinerja Perusahan Normal P-P Plot of Regression Standardized Residual

  4 ₂

• 2 _-4

  Regres sion Stu dentized Res idual Dependent Variable: Kinerja Perusahan Scatterplot Perpustakaan Unika

  67 ,0000000

  1,33061904 ,069 ,069

• ,042

  ,565 ,907

  N Mean Std. Deviation

  Normal Parameters

  a,b

  Absolute Positive Negative

  Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

  Unstandardiz ed Residual Test distribution is Normal.

  a.

  Calculated from data.

  b.

  Perpustakaan Unika

Uji Normalitas One-Sample Kolmogorov-Smirnov Test

Uji Heteroskedastisitas Regression Variables Entered/Removed b

  a

  Perpustakaan Unika

  Dependent Variable: Abs a.

  Standardized Coefficients t Sig.

  Coefficients Beta

  1 B Std. Error Unstandardized

  Model

  ,064 ,057 ,186 1,113 ,270 (Constant) Partisipasi dalam Penganggaran Sistem Kompensasi

  Coefficients a

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a. Dependent Variable: Abs b.

  1 Sum of Squares df Mean Square F Sig.

  Model

  66 Regression Residual Total

  39,456 64 ,617 40,717

  1,261 2 ,631 1,023 ,365

  Sistem Kompensasi, Partisipasi dalam Penganggaran

  ANOVA

b

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a.

  R Square Std. Error of the Estimate

  1 R R Square Adjusted

  ,031 ,001 ,78517769 Model

  a

  ,176

  Model Summary

  Dependent Variable: Abs b.

  a.

  Variables Removed Method All requested variables entered.

  1 Variables Entered

  . Enter Model

  a

• ,364 1,044 -,348 ,729
• ,005 ,050 -,016 -,095 ,925

Reliability

  6 Mean Variance Std. Deviation N of Items

  Perpustakaan Unika

  Alpha if Item Deleted

  Correlation Cronbach's

  Corrected Item-Total

  Variance if Item Deleted

  Item Deleted Scale

  PP1 PP2 PP3 PP4 PP5 PP6 Scale Mean if

  19,24 5,397 ,414 ,778 19,09 5,325 ,397 ,783 19,16 4,412 ,649 ,719 19,21 4,774 ,711 ,712 19,12 5,289 ,391 ,785 19,18 4,573 ,667 ,716

  Item-Total Statistics

  Partisipasi dalam Penganggaran Case Processing Summary

  67 100,0 ,0 67 100,0

  Scale Statistics

  6 Cronbach's Alpha N of Items

  ,784

  Reliability Statistics

  a.

  N % Listwise deletion based on all variables in the procedure.

  Total Cases

  a

  Valid Excluded

  23,00 6,848 2,617

Reliability

  6 Mean Variance Std. Deviation N of Items

  Perpustakaan Unika

  Alpha if Item Deleted

  Correlation Cronbach's

  Corrected Item-Total

  Variance if Item Deleted

  Item Deleted Scale

  SK1 SK2 SK3 SK4 SK5 SK6 Scale Mean if

  20,07 4,222 ,570 ,749 19,96 4,134 ,449 ,767 20,21 3,956 ,532 ,749 20,06 3,542 ,589 ,733 20,06 3,602 ,439 ,784 20,31 3,461 ,690 ,706

  Item-Total Statistics

  Sistem Kompensasi Case Processing Summary

  67 100,0 ,0 67 100,0

  Scale Statistics

  6 Cronbach's Alpha N of Items

  ,781

  Reliability Statistics

  a.

  N % Listwise deletion based on all variables in the procedure.

  Total Cases

  a

  Valid Excluded

  24,13 5,270 2,296

Reliability

  6 Mean Variance Std. Deviation N of Items

  Perpustakaan Unika

  Alpha if Item Deleted

  Correlation Cronbach's

  Corrected Item-Total

  Variance if Item Deleted

  Item Deleted Scale

  KP1 KP2 KP3 KP4 KP5 KP6 Scale Mean if

  19,90 5,216 ,637 ,831 19,87 5,391 ,630 ,832 19,82 5,301 ,725 ,816 19,76 5,154 ,659 ,827 19,79 5,592 ,590 ,839 19,67 5,194 ,618 ,835

  Item-Total Statistics

  Kinerja Perusahaan Case Processing Summary

  67 100,0 ,0 67 100,0

  Scale Statistics

  6 Cronbach's Alpha N of Items

  ,854

  Reliability Statistics

  a.

  N % Listwise deletion based on all variables in the procedure.

  Total Cases

  a

  Valid Excluded

  23,76 7,427 2,725

Regression Descriptive Statistics

  ,901

  Variables Entered/Removed b Sistem Kompensasi, Partisipasi dalam Penganggaran a

  . Enter Model

  1 Variables Entered Variables Removed Method

  All requested variables entered.

  a.

  Dependent Variable: Kinerja Perusahan b.

  Model Summary

b

  a

  Partisipasi dalam Penganggaran

  ,811 ,805 1,203 1,998 Model

  1 R R Square Adjusted

  R Square Std. Error of the Estimate

  Durbin- Watson

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a.

  b.

  Perpustakaan Unika

  Sistem Kompensasi

  67

  18 30 23,76 2,725

  . ,000 ,000 ,000 . ,000 ,000 ,000 .

  67

  16 29 23,00 2,617

  67

  18 30 24,13 2,296 Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi

  N Minimum Maximum Mean Std. Deviation

  

Correlations

  1,000 ,775 ,863 ,775 1,000 ,678 ,863 ,678 1,000

  67

  Pearson Correlation Sig. (1-tailed) N

  67

  67

  67

  67

  67

  67

  67

  67 Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi Kinerja Perusahan Partisipasi dalam Penganggaran Sistem Kompensasi

  Kinerja Perusahan

  Perpustakaan Unika b ANOVA

  Sum of Model Squares df Mean Square F Sig.

  a

  1 Regression 397,571 2 198,786 137,378 ,000

  Residual 92,608 64 1,447

  Total 490,179

  66 a. Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran b. Dependent Variable: Kinerja Perusahan _a

  

Coefficients

Unstandardized Standardized Coefficients Coefficients Collinearity Statistics

  Model B Std. Error Beta t Sig. Tolerance

  VIF 1 (Constant) -2,544 1,599 -1,591 ,117 Partisipasi dalam ,367 ,077 ,352 4,766 ,000 ,540 1,853 Penganggaran Sistem Kompensasi ,740 ,088 ,623 8,430 ,000 ,540 1,853 a.

  Dependent Variable: Kinerja Perusahan

  Perpustakaan Unika Histogram _{10 12} Dependent Variable: Kinerja Perusahan

  8 ency ₆ equ

  Fr _{4 2 Std. Dev. = 0.985 Mean = -6.25E-17 -3 -2 -1 1 2} N = 67 Regression Standardized Residual Normal P-P Plot of Regression Standardized Residual Dependent Variable: Kinerja Perusahan _{1.0 0.8}

  0.6 um Prob _0.4 cted C

  Expe _{0.0 0.2 0.0 0.2 0.4 0.6 0.8}

_1.0

Observed Cum Prob Scatterplot _{2 1} Dependent Variable: Kinerja Perusahan _-2 -1

  Regression Studentized Residual

• _-3

  67 ,0000000

  1,18454724 ,079 ,079

• ,057

  ,649 ,794

  N Mean Std. Deviation

  Normal Parameters

  a,b

  Absolute Positive Negative

  Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

  Unstandardized Residual Test distribution is Normal.

  a.

  Calculated from data.

  b.

  Perpustakaan Unika

Uji Normalitas One-Sample Kolmogorov-Smirnov Test

Uji Heteroskedastisitas Regression Variables Entered/Removed b

  3,173 2 1,587 3,742 ,029

  Perpustakaan Unika

  Dependent Variable: Abs a.

  Standardized Coefficients t Sig.

  1 B Std. Error Unstandardized Coefficients Beta

  Coefficients a 3,222 ,865 3,723 ,000

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a. Dependent Variable: Abs b.

  1 Sum of Squares df Mean Square F Sig.

  Model

  66 Regression Residual Total

  27,135 64 ,424 30,308

  a

  

ANOVA

b

  Sistem Kompensasi, Partisipasi dalam Penganggaran

  Predictors: (Constant), Sistem Kompensasi, Partisipasi dalam Penganggaran a.

  R Square Std. Error of the Estimate

  1 R R Square Adjusted

  ,105 ,077 ,65113876 Model

  a

  ,324

  Model Summary

  Dependent Variable: Abs b.

  a.

  1 Variables Entered Variables Removed Method All requested variables entered.

  . Enter Model

  a

• ,055 ,042 -,213 -1,320 ,191
• ,041 ,048 -,139 -,864 ,391 (Constant) Partisipasi dalam Penganggaran Sistem Kompensasi Model

  Perpustakaan Unika

Frequency Table Umur

  Cumulative Frequency Percent Valid Percent Percent

  Valid <31 th 6 9,0 9,0 9,0 31-40 th 30 44,8 44,8 53,7 41-50 th 23 34,3 34,3 88,1 > 50 th 8 11,9 11,9 100,0 Total 67 100,0 100,0

  Jenis Kelamin

  Cumulative Frequency Percent Valid Percent Percent

  Valid Laki-laki 39 58,2 58,2 58,2 Perempuan 28 41,8 41,8 100,0 Total 67 100,0 100,0

  Jabatan

  Cumulative Frequency Percent Valid Percent Percent

  Valid Manajer Keuangan 19 28,4 28,4 28,4 Manajer Produksi 20 29,9 29,9 58,2 Manajer Pemasaran 17 25,4 25,4 83,6 Manajer Personalia 11 16,4 16,4 100,0 Total 67 100,0 100,0

  Jenjang Pendidikan

  Cumulative Frequency Percent Valid Percent Percent

  Valid SLTA 2 3,0 3,0 3,0 D3 8 11,9 11,9 14,9 S1 54 80,6 80,6 95,5 S2 3 4,5 4,5 100,0 Total 67 100,0 100,0

  Lama Menjabat

  Cumulative Frequency Percent Valid Percent Percent

  Valid < 6 th 32 47,8 47,8 47,8 6-10 th 22 32,8 32,8 80,6 11-15 th 6 9,0 9,0 89,6

  Perpustakaan Unika

  Perpustakaan Unika

Frequency Table PP1

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 4 6,0 6,0 6,0 4 44 65,7 65,7 71,6 3 18 26,9 26,9 98,5 2 1 1,5 1,5 100,0 Total 67 100,0 100,0

  PP2

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 10 14,9 14,9 14,9 4 41 61,2 61,2 76,1 3 16 23,9 23,9 100,0 Total 67 100,0 100,0

  PP3

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 11 16,4 16,4 16,4

  4 35 52,2 52,2 68,7 3 20 29,9 29,9 98,5 2 1 1,5 1,5 100,0 Total 67 100,0 100,0

  PP4

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 4 6,0 6,0 6,0 4 46 68,7 68,7 74,6 3 16 23,9 23,9 98,5 2 1 1,5 1,5 100,0 Total 67 100,0 100,0

  PP5

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 10 14,9 14,9 14,9 4 39 58,2 58,2 73,1 3 18 26,9 26,9 100,0

  Perpustakaan Unika PP6

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 7 10,4 10,4 10,4 4 43 64,2 64,2 74,6 3 15 22,4 22,4 97,0

  2 2 3,0 3,0 100,0 Total 67 100,0 100,0

  SK1

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 7 10,4 10,4 10,4 4 57 85,1 85,1 95,5 3 3 4,5 4,5 100,0 Total 67 100,0 100,0

  SK2

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 15 22,4 22,4 22,4 4 49 73,1 73,1 95,5 3 3 4,5 4,5 100,0 Total 67 100,0 100,0

  SK3

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 6 9,0 9,0 9,0

  4 50 74,6 74,6 83,6

  3 11 16,4 16,4 100,0 Total 67 100,0 100,0

  SK4

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 15 22,4 22,4 22,4 4 42 62,7 62,7 85,1 3 10 14,9 14,9 100,0 Total 67 100,0 100,0

  Perpustakaan Unika SK5

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 19 28,4 28,4 28,4 4 34 50,7 50,7 79,1 3 14 20,9 20,9 100,0 Total 67 100,0 100,0

  SK6

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 6 9,0 9,0 9,0

  4 43 64,2 64,2 73,1

  3 18 26,9 26,9 100,0 Total 67 100,0 100,0

  KP1

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 9 13,4 13,4 13,4 4 40 59,7 59,7 73,1 3 18 26,9 26,9 100,0 Total 67 100,0 100,0

  KP2

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 8 11,9 11,9 11,9 4 44 65,7 65,7 77,6 3 15 22,4 22,4 100,0 Total 67 100,0 100,0

  KP3

  Cumulative Frequency Percent Valid Percent Percent

  Valid

  5 8 11,9 11,9 11,9 4 47 70,1 70,1 82,1 3 12 17,9 17,9 100,0 Total 67 100,0 100,0

  KP4

  3 Total Valid

  Percent

  Frequency Percent Valid Percent Cumulative

  3 Total Valid

  4

  5

  17 25,4 25,4 25,4 39 58,2 58,2 83,6 11 16,4 16,4 100,0 67 100,0 100,0

  KP6

  Percent

  Frequency Percent Valid Percent Cumulative

  4

  12 17,9 17,9 17,9 44 65,7 65,7 83,6 10 14,9 14,9 98,5 1 1,5 1,5 100,0 67 100,0 100,0

  5

  9 13,4 13,4 13,4 47 70,1 70,1 83,6 11 16,4 16,4 100,0 67 100,0 100,0

  KP5

  Percent

  Frequency Percent Valid Percent Cumulative

  2 Total Valid

  3

  4

  5

  Perpustakaan Unika

  Report

  12

  23 Total Mean N Std. Deviation

  22

  21

  20

  19

  18

  17

  16

  15

  14

  13

  11

  Kinerja Perusahan 24,67 3 3,055 23,00 2 1,414 26,67 3 2,082 24,00 3 1,000 26,33 3 2,082 27,00 3 3,000 22,33 3 3,786 22,00 3 1,000 26,00 3 4,000 22,00 3 4,000 24,67 3 2,887 22,33 3 4,041 22,67 3 1,155 24,50 2 ,707 25,00 3 1,000 21,33 3 3,055 22,33 3 2,082 23,00 3 1,000 25,33 3 ,577 23,00 3 3,000 22,00 3 3,464 23,33 3 ,577 23,00 3 3,606 23,76 67 2,725

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  9

  8

  7

  6

  5

  4

  3

  2

  1

  Perusahaan

  Perpustakaan Unika