Pengaruh Partisipasi Penyusunan Anggaran, Motivasi Kerja, Komitmen Organisasi Dan Locus Of Control Terhadap Kinerja Manajerial Pada Perusahaan Perkebunan Nusantara (PTPN) Di Sumatera Utara
SKRIPSI
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI
KERJA, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL
TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN
PERKEBUNAN NUSANTARA (PTPN) DI SUMATERA UTARA
OLEH :
SUTOYO LUMBAN GAOL
140522032
PROGRAM STUDI S-1 AKUNTANSI EKSTENSI
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2016
Universitas Sumatera Utara
ABSTRAK
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI
KERJA, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL
TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN
PERKEBUNAN NUSANTARA (PTPN) DI SUMATERA UTARA
Penelitian ini bertujuan untuk mengetahui apakah partisipasi penyusunan
anggaran, motivasi kerja, komitmen organisasi dan Locus of control berpengaruh
secara parsial dan simultan terhadap kinerja manajerial pada Perusahaan
perkebunan Nusantara (PTPN) di Sumatera Utara.
Metode penelitian dalam skripsi ini adalah dengan menggunakan desain
penelitian kausal. Jenis data yang dipakai adalah data primer. Data primer
diperoleh dengan cara mengirimkan kuesioner langsung kepada responden dan
mengutipnya setelah jangka waktu 2 minggu. Data yang telah dikumpulkan
dianalisis dengan metode analisis data kemudian dilakukan pengujian asumsi
klasik, sebelum melakukan pengujian hipotesis. Pengujian hipotesis menggunakan
regresi berganda, dengan uji F, uji t dan uji Adjusted R².
Hasil analisis secara parsial menunjukkan bahwa partisipasi penyusunan
anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial pada
Perusahaan Perkebunan Nusantara (PTPN) di Sumatera Utara, motivasi kerja
berpengaruh positif terhadap kinerja manajerial pada Perusahaan Perkebunan
Nusantara (PTPN) di Sumatera Utara, komitmen organisasi berpengaruh positif
terhadap kinerja manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di
Sumatera Utara dan locus of control berpengaruh positif terhadap kinerja
manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di Sumatera Utara,
Penelitian ini juga menemukan bahwa partisipasi penyusunan anggaran, motivasi
kerja, komitmen organisasi dan locus of control secara simultan berpengaruh
terhadap kinerja manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di
Sumatera Utara.
Kata Kunci : Partisipasi Penyusunan Anggaran, Motivasi kerja, Komitmen
Organisasi, locus of control dan Kinerja Manajerial.
Universitas Sumatera Utara
ABSTRACT
EFFECT OF PARTICIPATION PREPARATION BUDGET, WORK
MOTIVATION, ORGANIZATIONAL COMMITMENT AND
LOCUS OF CONTROL OF MANAGERIAL PERFORMANCE
IN PERUSAHAAN PERKEBUNAN NUSANTARA
(PTPN) IN NORTH SUMATRA
This study aims to determine whether the budget participation,
motivation, organizational commitment and locus of control and simultaneous
partial effect on managerial performance at Nusantara Plantation Company
(PTPN) in North Sumatra.
The method of this thesis is a causal research design. The type of data
used is primary data. Primary data were obtained by direct questionnaires sent to
respondents and quote after a period of 2 weeks. The collected data were analyzed
with methods of data analysis and then performed classic assumption test, before
to test the hypothesis. Hypothesis testing using multiple regression with F test, t
test and the Adjusted R².
The results of the analysis of partial shows that the participation
budgeting positive and significant impact on managerial performance at
Perusahaan Perkebunan Nusantara (PTPN) in North Sumatra, motivation positive
effect on managerial performance Perusahaan Perkebunan Nusantara (PTPN) in
North Sumatra, organizational commitment positively affects managerial
performance Perusahaan Perkebunan Nusantara (PTPN) in North Sumatra and
locus of control has positive influence on managerial performance Perusahaan
Perkebunan Nusantara (PTPN) in North Sumatra, the study found that the
budgeting participation, motivation, organizational commitment and locus of
control simultaneously influence managerial performance Perusahaan Perkebunan
Nusantara (PTPN) in North Sumatra.
Keywords: Budgeting Participation, Motivation, Commitment
Organization, locus of control and Managerial Performance.
Universitas Sumatera Utara
DAFTAR ISI
Halaman
ABSTRAK...............................................................................................................i
DAFTAR ISI ........................................................................................................iii
DAFTAR TABEL ...............................................................................................vii
DAFTAR GAMBAR...........................................................................................viii
DAFTAR LAMPIAN............................................................................................ix
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ................................................................... 1
1.2 Perumusan Masalah .................................................................. …... 7
1.3 Tujuan Penelitian ...................................................................... …... 7
1.4 Manfaat Penelitian .................................................................... …... 7
BAB II TINJAUAN PUSTAKA
2.1 Tinjauan Teoritis ....................................................................... …. 9
2.1.1 Pengertian Kinerja Manajerial .................................................9
2.1.2 Pengertian Anggaran…………………... .............................. 11
2.1.2.1 Kegunaan Anggaran.................................................12
2.1.2.2 Karakteristik Anggaran………………………...….13
2.1.3 Partisipasi Dalam Penyusunan Anggaran ..............................15
2.1.3.1 Pengertian Partisipasi ..............................................15
2.1.3.2 Partisipasi Dalam Proses Penyusunan Anggaran.....15
2.1.4 Motivasi Kerja .................................................................…..17
2.1.4.1 Faktor-Faktor Motivasi Kerja ..................................18
2.1.4.2 Jenis Motivasi……………......................................20
2.1.5 Komitmen Organisasi.............................................................21
2.1.5.1 Pengertian Komitmen Organisasi.............................21
2.1.5.3 Faktor Yang Mempengaruhi Komitmen Organisasi.21
Universitas Sumatera Utara
2.1.6 Locus Of Control.....................................................................21
2.1.6.1 Pengertian Locus Of Control....................................21
2.1.6.2 Jenis-Jenis Locus Of Control....................................22
2.2. Penelitian Terdahulu .......................................................................23
2.3. Kerangka Konseptual ......................................................................26
2.4. Hipotesis Penelitian ........................................................................28
BAB III METODE PENELITIAN
3.1 Jenis Penelitian .................................................................................29
3.2 Tempat dan Waktu Penelitian ..........................................................29
3.3 Definisi Operasional...................................................................…. 29
3.4 Skala Pengukuran Variabel…………………………………………32
3.5 Populasi dan Sampel Penelitian ...................................................... 32
3.6 Jenis dan Sumber Data .................................................................... 34
3.7 Metode Pengumpulan Data ............................................................. 34
3.8 Model dan Teknis Analisis Data ......................................................35
3.8.1 Model dan Analisis Data ............................................... …... 35
3.8.2 Pengujian Kualitas data............................................................36
3.8.2.1 Uji Validitas ............ ..................................................36
3.8.2.2 Uji Reliabilitas............................................................37
3.8.3 Pengujian Asumsi Klasik .......................................................37
3.8.3.1 Uji Normalitas ...........................................................37
3.8.3.2 Uji Multikolinearitas .................................................39
3.8.3.3 Uji Heterokedastisitas ................................................39
3.9 Pengujian Hipotesis .........................................................................40
3.9.1 Uji Adjusted R².......................................................................40
3.9.2 Uji Signifikan Simultan (Uji-F) .............................................40
3.9.3 Uji t (Parsial)...........................................................................41
Universitas Sumatera Utara
BAB IV
HASIL DAN PEMBAHASAN
4.1 Analisis Hasil Penelitian................................................................ ....42
4.1.1 Deskripsi Variabel Penelitian .... ....................................
42
4.1.1.1 Karakteristik Responden.....................................
43
4.1.2 Uji Validitas dan Reliabilitas ............................... ........
45
4.1.2.1 Uji Validitas ...... ................................................
45
4.1.2.2 Uji Reliabilitas ............... ...................................
49
4.1.3 Uji Asumsi Klasik ........................................... ..............
50
4.1.3.1 Uji Normalitas ............................................... ....
50
4.1.3.2 Uji Multikolinearitas .........................................
53
4.1.3.3 Uji Heteroskedastisitas ......................................
54
4.1.4 Analisis Regresi ............................................................
55
4.1.4.1 Persamaan Regresi ............................................
56
4.1.5 Uji Hipotesis .................................................................
57
4.1.5.1 Uji Adjusted R²..................................................
57
4.1.5.2 Uji Signifikan Simultan (Uji-F) .......................
58
4.1.5.3 Uji t (Parsial) .....................................................
60
4.2 Pembahasan Hasil Penelitian ..........................................................
62
4.2.1 Pengaruh Partisipasi Penyuunan Anggaran terhadap
Kinerja Manajerial .........................................................
62
4.2.2 Pengaruh Motivasi Kerja terhadap Kinerja
Manajerial ......................................................................
63
4.2.3 Pengaruh Komitmen Organisasi terhadap Kinerja
Manajerial ......................................................................
63
4.2.4 Pengaruh Locus Of Control terhadap Kinerja
Manajerial .....................................................................
64
4.2.5 Pengaruh Partisipasi Penyusunan Anggaran, Motivasi
Universitas Sumatera Utara
Kerja, Komitmen Organisasi dan Locus Of Contol
terhadap Kinerja Manajerial ...........................................
BAB V
65
KESIMPULAN DAN SARAN
5.1 Kesimpulan ............................................................................
66
5.2 Keterbatasan Penelitian ...........................................................
67
5.3 Saran ......................................................................................
67
DAFTAR PUSTAKA................................................................................. ........69
Universitas Sumatera Utara
DAFTAR TABEL
Tabel
Judul
Halaman
Tabel 2.1
Penelitian Terdahulu ...........................................................25
Tabel 3.1
Definisi Operasional dan Pengukuran Variabel…..………..30
Tabel 4.1
Rincian Pengembalian Kuisioner..........................................42
Tabel 4.2
Distribusi Responden Berdasarkan Tempat Bekerja............43
Tabel 4.3
Distribusi Responden Berdasarkan Usia ........................
44
Tabel 4.4
Distribusi Responden Berdasarkan Kelamin .................
44
Tabel 4.5
Distribusi Responden Berdasarkan Pendidikan .............
45
Tabel 4.6
Uji Validitas X1 ..............................................................
46
Tabel 4.7
Uji Validitas X2 ..............................................................
46
Tabel 4.8
Uji Validitas X3 ..............................................................
47
Tabel 4.9
Uji Validitas X4 ..............................................................
47
Tabel 4.10 Uji Validitas Y ...............................................................
48
Tabel 4.11 Uji Reliabilitas ...............................................................
49
Tabel 4.12 Uji Normalitas ................................................................
51
Tabel 4.13 Uji Multikolinearitas ......................................................
53
Tabel 4.14 Regresi Berganda ...........................................................
56
Tabel 4.15 Adjusted R2 .....................................................................
58
Tabel 4.16 Uji F ...............................................................................
59
Tabel 4.17 Uji t ................................................................................
60
Universitas Sumatera Utara
DAFTAR GAMBAR
Gambar
Judul
Halaman
Gambar 1.1 Laba Komprehensif Entitas Induk Setelah Pajak................2
Gambar 1.2 Total aset..............................................................................3
Gambar 2.1 Kerangka Konseptual........................................................26
Gambar 4.1 Grafik P-Plot......................................................................52
Gambar 4.2 Histogram...........................................................................52
Gambar 4.3 Scaterplot............................................................................55
Universitas Sumatera Utara
DAFTAR LAMPIRAN
No. Lampiran
Judul
Halaman
1
Kuesioner Penelitian ....................................................
2
Hasil Kuesioner Partisipasi Penyusunan Anggaran,
73
Motivasi Kerja, Komitmen Organisasi dan
Locus of Control………………………………….
80
3
Hasil Analisis Data (SPSS 20) ......................................
85
4
Ftabel ..................................................................................................................... …... 96
5
Ttabel ............................................................................... …. 97
Universitas Sumatera Utara
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI
KERJA, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL
TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN
PERKEBUNAN NUSANTARA (PTPN) DI SUMATERA UTARA
OLEH :
SUTOYO LUMBAN GAOL
140522032
PROGRAM STUDI S-1 AKUNTANSI EKSTENSI
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2016
Universitas Sumatera Utara
ABSTRAK
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI
KERJA, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL
TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN
PERKEBUNAN NUSANTARA (PTPN) DI SUMATERA UTARA
Penelitian ini bertujuan untuk mengetahui apakah partisipasi penyusunan
anggaran, motivasi kerja, komitmen organisasi dan Locus of control berpengaruh
secara parsial dan simultan terhadap kinerja manajerial pada Perusahaan
perkebunan Nusantara (PTPN) di Sumatera Utara.
Metode penelitian dalam skripsi ini adalah dengan menggunakan desain
penelitian kausal. Jenis data yang dipakai adalah data primer. Data primer
diperoleh dengan cara mengirimkan kuesioner langsung kepada responden dan
mengutipnya setelah jangka waktu 2 minggu. Data yang telah dikumpulkan
dianalisis dengan metode analisis data kemudian dilakukan pengujian asumsi
klasik, sebelum melakukan pengujian hipotesis. Pengujian hipotesis menggunakan
regresi berganda, dengan uji F, uji t dan uji Adjusted R².
Hasil analisis secara parsial menunjukkan bahwa partisipasi penyusunan
anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial pada
Perusahaan Perkebunan Nusantara (PTPN) di Sumatera Utara, motivasi kerja
berpengaruh positif terhadap kinerja manajerial pada Perusahaan Perkebunan
Nusantara (PTPN) di Sumatera Utara, komitmen organisasi berpengaruh positif
terhadap kinerja manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di
Sumatera Utara dan locus of control berpengaruh positif terhadap kinerja
manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di Sumatera Utara,
Penelitian ini juga menemukan bahwa partisipasi penyusunan anggaran, motivasi
kerja, komitmen organisasi dan locus of control secara simultan berpengaruh
terhadap kinerja manajerial pada Perusahaan Perkebunan Nusantara (PTPN) di
Sumatera Utara.
Kata Kunci : Partisipasi Penyusunan Anggaran, Motivasi kerja, Komitmen
Organisasi, locus of control dan Kinerja Manajerial.
Universitas Sumatera Utara
ABSTRACT
EFFECT OF PARTICIPATION PREPARATION BUDGET, WORK
MOTIVATION, ORGANIZATIONAL COMMITMENT AND
LOCUS OF CONTROL OF MANAGERIAL PERFORMANCE
IN PERUSAHAAN PERKEBUNAN NUSANTARA
(PTPN) IN NORTH SUMATRA
This study aims to determine whether the budget participation,
motivation, organizational commitment and locus of control and simultaneous
partial effect on managerial performance at Nusantara Plantation Company
(PTPN) in North Sumatra.
The method of this thesis is a causal research design. The type of data
used is primary data. Primary data were obtained by direct questionnaires sent to
respondents and quote after a period of 2 weeks. The collected data were analyzed
with methods of data analysis and then performed classic assumption test, before
to test the hypothesis. Hypothesis testing using multiple regression with F test, t
test and the Adjusted R².
The results of the analysis of partial shows that the participation
budgeting positive and significant impact on managerial performance at
Perusahaan Perkebunan Nusantara (PTPN) in North Sumatra, motivation positive
effect on managerial performance Perusahaan Perkebunan Nusantara (PTPN) in
North Sumatra, organizational commitment positively affects managerial
performance Perusahaan Perkebunan Nusantara (PTPN) in North Sumatra and
locus of control has positive influence on managerial performance Perusahaan
Perkebunan Nusantara (PTPN) in North Sumatra, the study found that the
budgeting participation, motivation, organizational commitment and locus of
control simultaneously influence managerial performance Perusahaan Perkebunan
Nusantara (PTPN) in North Sumatra.
Keywords: Budgeting Participation, Motivation, Commitment
Organization, locus of control and Managerial Performance.
Universitas Sumatera Utara
DAFTAR ISI
Halaman
ABSTRAK...............................................................................................................i
DAFTAR ISI ........................................................................................................iii
DAFTAR TABEL ...............................................................................................vii
DAFTAR GAMBAR...........................................................................................viii
DAFTAR LAMPIAN............................................................................................ix
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ................................................................... 1
1.2 Perumusan Masalah .................................................................. …... 7
1.3 Tujuan Penelitian ...................................................................... …... 7
1.4 Manfaat Penelitian .................................................................... …... 7
BAB II TINJAUAN PUSTAKA
2.1 Tinjauan Teoritis ....................................................................... …. 9
2.1.1 Pengertian Kinerja Manajerial .................................................9
2.1.2 Pengertian Anggaran…………………... .............................. 11
2.1.2.1 Kegunaan Anggaran.................................................12
2.1.2.2 Karakteristik Anggaran………………………...….13
2.1.3 Partisipasi Dalam Penyusunan Anggaran ..............................15
2.1.3.1 Pengertian Partisipasi ..............................................15
2.1.3.2 Partisipasi Dalam Proses Penyusunan Anggaran.....15
2.1.4 Motivasi Kerja .................................................................…..17
2.1.4.1 Faktor-Faktor Motivasi Kerja ..................................18
2.1.4.2 Jenis Motivasi……………......................................20
2.1.5 Komitmen Organisasi.............................................................21
2.1.5.1 Pengertian Komitmen Organisasi.............................21
2.1.5.3 Faktor Yang Mempengaruhi Komitmen Organisasi.21
Universitas Sumatera Utara
2.1.6 Locus Of Control.....................................................................21
2.1.6.1 Pengertian Locus Of Control....................................21
2.1.6.2 Jenis-Jenis Locus Of Control....................................22
2.2. Penelitian Terdahulu .......................................................................23
2.3. Kerangka Konseptual ......................................................................26
2.4. Hipotesis Penelitian ........................................................................28
BAB III METODE PENELITIAN
3.1 Jenis Penelitian .................................................................................29
3.2 Tempat dan Waktu Penelitian ..........................................................29
3.3 Definisi Operasional...................................................................…. 29
3.4 Skala Pengukuran Variabel…………………………………………32
3.5 Populasi dan Sampel Penelitian ...................................................... 32
3.6 Jenis dan Sumber Data .................................................................... 34
3.7 Metode Pengumpulan Data ............................................................. 34
3.8 Model dan Teknis Analisis Data ......................................................35
3.8.1 Model dan Analisis Data ............................................... …... 35
3.8.2 Pengujian Kualitas data............................................................36
3.8.2.1 Uji Validitas ............ ..................................................36
3.8.2.2 Uji Reliabilitas............................................................37
3.8.3 Pengujian Asumsi Klasik .......................................................37
3.8.3.1 Uji Normalitas ...........................................................37
3.8.3.2 Uji Multikolinearitas .................................................39
3.8.3.3 Uji Heterokedastisitas ................................................39
3.9 Pengujian Hipotesis .........................................................................40
3.9.1 Uji Adjusted R².......................................................................40
3.9.2 Uji Signifikan Simultan (Uji-F) .............................................40
3.9.3 Uji t (Parsial)...........................................................................41
Universitas Sumatera Utara
BAB IV
HASIL DAN PEMBAHASAN
4.1 Analisis Hasil Penelitian................................................................ ....42
4.1.1 Deskripsi Variabel Penelitian .... ....................................
42
4.1.1.1 Karakteristik Responden.....................................
43
4.1.2 Uji Validitas dan Reliabilitas ............................... ........
45
4.1.2.1 Uji Validitas ...... ................................................
45
4.1.2.2 Uji Reliabilitas ............... ...................................
49
4.1.3 Uji Asumsi Klasik ........................................... ..............
50
4.1.3.1 Uji Normalitas ............................................... ....
50
4.1.3.2 Uji Multikolinearitas .........................................
53
4.1.3.3 Uji Heteroskedastisitas ......................................
54
4.1.4 Analisis Regresi ............................................................
55
4.1.4.1 Persamaan Regresi ............................................
56
4.1.5 Uji Hipotesis .................................................................
57
4.1.5.1 Uji Adjusted R²..................................................
57
4.1.5.2 Uji Signifikan Simultan (Uji-F) .......................
58
4.1.5.3 Uji t (Parsial) .....................................................
60
4.2 Pembahasan Hasil Penelitian ..........................................................
62
4.2.1 Pengaruh Partisipasi Penyuunan Anggaran terhadap
Kinerja Manajerial .........................................................
62
4.2.2 Pengaruh Motivasi Kerja terhadap Kinerja
Manajerial ......................................................................
63
4.2.3 Pengaruh Komitmen Organisasi terhadap Kinerja
Manajerial ......................................................................
63
4.2.4 Pengaruh Locus Of Control terhadap Kinerja
Manajerial .....................................................................
64
4.2.5 Pengaruh Partisipasi Penyusunan Anggaran, Motivasi
Universitas Sumatera Utara
Kerja, Komitmen Organisasi dan Locus Of Contol
terhadap Kinerja Manajerial ...........................................
BAB V
65
KESIMPULAN DAN SARAN
5.1 Kesimpulan ............................................................................
66
5.2 Keterbatasan Penelitian ...........................................................
67
5.3 Saran ......................................................................................
67
DAFTAR PUSTAKA................................................................................. ........69
Universitas Sumatera Utara
DAFTAR TABEL
Tabel
Judul
Halaman
Tabel 2.1
Penelitian Terdahulu ...........................................................25
Tabel 3.1
Definisi Operasional dan Pengukuran Variabel…..………..30
Tabel 4.1
Rincian Pengembalian Kuisioner..........................................42
Tabel 4.2
Distribusi Responden Berdasarkan Tempat Bekerja............43
Tabel 4.3
Distribusi Responden Berdasarkan Usia ........................
44
Tabel 4.4
Distribusi Responden Berdasarkan Kelamin .................
44
Tabel 4.5
Distribusi Responden Berdasarkan Pendidikan .............
45
Tabel 4.6
Uji Validitas X1 ..............................................................
46
Tabel 4.7
Uji Validitas X2 ..............................................................
46
Tabel 4.8
Uji Validitas X3 ..............................................................
47
Tabel 4.9
Uji Validitas X4 ..............................................................
47
Tabel 4.10 Uji Validitas Y ...............................................................
48
Tabel 4.11 Uji Reliabilitas ...............................................................
49
Tabel 4.12 Uji Normalitas ................................................................
51
Tabel 4.13 Uji Multikolinearitas ......................................................
53
Tabel 4.14 Regresi Berganda ...........................................................
56
Tabel 4.15 Adjusted R2 .....................................................................
58
Tabel 4.16 Uji F ...............................................................................
59
Tabel 4.17 Uji t ................................................................................
60
Universitas Sumatera Utara
DAFTAR GAMBAR
Gambar
Judul
Halaman
Gambar 1.1 Laba Komprehensif Entitas Induk Setelah Pajak................2
Gambar 1.2 Total aset..............................................................................3
Gambar 2.1 Kerangka Konseptual........................................................26
Gambar 4.1 Grafik P-Plot......................................................................52
Gambar 4.2 Histogram...........................................................................52
Gambar 4.3 Scaterplot............................................................................55
Universitas Sumatera Utara
DAFTAR LAMPIRAN
No. Lampiran
Judul
Halaman
1
Kuesioner Penelitian ....................................................
2
Hasil Kuesioner Partisipasi Penyusunan Anggaran,
73
Motivasi Kerja, Komitmen Organisasi dan
Locus of Control………………………………….
80
3
Hasil Analisis Data (SPSS 20) ......................................
85
4
Ftabel ..................................................................................................................... …... 96
5
Ttabel ............................................................................... …. 97
Universitas Sumatera Utara