Pengaruh Persaingan, Strategi dan Sistem Akuntansi Manajemen Terhadap Kinerja di Organisasi Perusahaan Jasa Asuransi di Semarang - Unika Repository

  

LAMPIRAN 1 : KUESIONER PENELITIAN

PENGARUH PERSAINGAN, STRATEGI DAN SISTEM AKUNTANSI

MANAJEMEN TERHADAP KINERJA DI ORGANISASI PERUSAHAAN

JASA ASURANSI DI SEMARANG

PETUNJUK PENGISIAN

  

Berilah tanda centang (√) pada kolom yang telah disediakan yang sesuai dengan

kondisi Anda saat ini.

IDENTITAS DIRI

  (boleh tidak diisi) Nama : Jenis kelamin : Laki Perempuan

• – Laki tahun Umur : Jenjang pendidikan formal : SMA/ Sederajat Diploma Sarjana Lainnya,

IDENTITAS PEKERJAAN

  Nama Perusahaan : tahun Lama bekerja : Jabatan : Manajer Lini Top Manajer

  Middle Manajer

  

PERSAINGAN

Jawaban atas pertanyaan berikut digunakan untuk menilai persepsi responden

mengenai tinggi-rendahnya tingkat persaingan (Khandwalla, 1972 dalam

Ghasemi, 2015).

Petunjuk Pengisian Kuesioner :

  Bacalah pernyataan

• – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah disediakan yang sesuai dengan kondisi Anda saat ini :

  1 : Tidak Pernah 3 : Kadang - Kadang 5 : Sangat Sering 2 4 : Sering : Jarang PERNYATAAN

  1

  2

  3

  4

  5

  1 Persaingan yang dihadapi perusahaan saya dalam mendapatkan premi asuransi.

  2 Persaingan yang dihadapi perusahaan saya dalam mendapatkan sumber daya manusia (staff, akuntan, programer, dsb.)

  3 Persaingan yang dihadapi perusahaan saya dalam promosi, iklan, penjualan, distribusi, dsb.

  4 Persaingan yang dihadapi perusahaan saya dalam kualitas dan variasi produk.

  5 Persaingan yang dihadapi perusahaan saya dalam harga premi di dalam industri jasa asuransi.

  

STRATEGI

Jawaban atas pertanyaan berikut digunakan untuk menyatakan persepsi responden

atas frekuensi perubahan strategi (Chenhall dan Langfield-Smith, 1998 dalam

Ghaseni, 2015) dalam aspek yang berbeda.

Petunjuk Pengisian Kuesioner :

  Bacalah pernyataan

• – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah disediakan yang sesuai dengan kondisi Anda saat ini :

  1 : Tidak Pernah 3 : Kadang - Kadang 5 : Sangat Sering 2 : Jarang 4 : Sering PERNYATAAN

  1

  2

  3

  4

  5 Perusahaan saya sering membuat perubahan

  1 desain strategi Perusahaan saya sering mengkostumisasi 2 produk sesuai dengan kebutuhan dan keinginan pelanggan. Perusahaan saya menjamin ketersediaan

  3 produk.

  Perusahaan saya menyediakan layanan

  4 pelanggan yang efektif Perusahaan saya membuat perubahan bauran

  5 pelayanan Perusahaan saya menyediakan produk tepat

  6 waktu.

  Perusahaan saya menyediakan produk

  7 dengan kualitas tinggi.

  

SISTEM AKUNTANSI MANAJEMEN-broadscope

Jawaban atas pertanyaan berikut untuk menyatakan persepsi responden mengenai

seberapa tinggi penggunaan informasi akuntansi manajemen broadscope di

perusahaan (Chenhall dan Morris, 1996).

Petunjuk Pengisian Kuesioner :

  Bacalah pernyataan

• – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah disediakan yang sesuai dengan kondisi Anda saat ini :

  1 3 : Kadang - Kadang 5 : Sangat Sering : Tidak Pernah 2 : Jarang 4 : Sering

  PERNYATAAN

  1

  2

  3

  4

  5 Frekuensi penggunaan informasi yang berkaitan 1 dengan kondisi yang mungkin terjadi di masa mendatang. (ex. Perubahan regulasi pemerintah)

  Frekuensi penggunaan informasi tentang kemungkinan 2 munculnya kejadian masa mendatang. (ex. Perkiraan probabilitas) Frekuensi penggunaan informasi non-ekonomi seperti kepuasan konsumen, sikap karyawan, sikap pemerintah

  3 daerah dan lembaga konsimen, ancaman kompetitif dan lain-lain Frekuensi penggunaan informasi tentang luas faktor eksternal untuk organisasi seperti : kondisi ekonomi,

  4 pertumbuhan pelanggan, perkembangan teknologi dan lain-lain Frekuensi penggunaan informasi non keuangan yang berkaitan dengan produksi seperti tingkat produksi, 5 tingkat komplain atas pelayanan pelanggan, efisiensi mesin, ketidakhadiran karyawan perusahaan dan lain- lain Frekuensi penggunaan informasi non keuangan yang

KINERJA

  Jawaban atas pertanyaan berikut digunakan untuk menyatakan persepsi responden mengenai sejauh mana perusahaan telah berhasil mencapai tujuan yang telah direncanakan (Govindarajan, 1984 dalam Ghasemi, 2015).

Petunjuk Pengisian Kuesioner :

  Bacalah pernyataan

• – pernyataan berikut ini dan berilah tanda √ pada kolom yang telah disediakan yang sesuai dengan kondisi Anda saat ini :

  1 : Tidak Pernah 3 : Kadang - Kadang 5 : Sangat Sering 2 : Jarang 4 : Sering PERNYATAAN

  1

  2

  3

  4

  5 Pencapaian target yang berkaitan dengan kepuasan

  1 pelanggan

  3 Pencapaian target yang berkaitan dengan kualitas Pencapaian target yang berkaitan dengan 4 pemberian layanan

  5 Pencapaian target yang berkaitan dengan total aset Pencapaian target yang berkaitan dengan pangsa 6 pasar

  Pencapaian target yang berkaitan dengan

  7 keuntungan Pencapaian target yang berkaitan dengan laba atas

  8 investasi Pencapaian target yang berkaitan dengan

  9 pengenalan produk baru Pencapaian target yang berkaitan dengan

LAMPIRAN 2 : OUTPUT SPSS GAMBARAN UMUM RESPONDEN Compare Means

  49

  0.52

  0.54

  0.52 Total Mean

  3.76

  4.07

  3.77

  3.83 N

  49

  49

  19 Std. Deviation

  49 Std. Deviation

  0.52

  0.42

  0.51

  0.51 P S SAM K * UMUR UMUR AVE_P AVE_S AVE_SAM AVE_K

  21

  3.71

  4.06

  0.57

  19

  3.77 N

  30

  

P S SAM K * JENIS KELAMIN

  JENIS KELAMIN AVE_P AVE_S AVE_SAM AVE_K Laki-Laki Mean

  3.76

  4.13

  3.68

  3.80 N

  30

  30

  30 Std. Deviation

  19

  0.49

  0.33

  0.49

  0.52 Perempuan Mean

  3.76

  3.98

  3.90

  3.87 N

  19

  3.77

• – 35 tahun Mean

  26

• – 50 tahun Mean

  2

  0.96 Sarjana Mean

  0.12

  0.35

  0.28

  2 Std. Deviation

  2

  2

  4.03

  4.23 N

  4.09

  4.63

  3.40

  0.90 Diploma Mean

  0.35

  0.18

  3.76

  3.80 N

  3.73

  3.85

  4

  4

  4

  4

  3.69 N

  3.54

  3.88

  0.50 S2 Mean

  2 Std. Deviation

  0.51

  0.38

  0.48

  41 Std. Deviation

  41

  41

  41

  1.41

  2

  26

  4.09

  0.51

  23

  23

  23

  3.90 N

  3.76

  3.82

  0.58

  36

  0.48

  0.46

  0.43

  0.53

  26 Std. Deviation

  26

  0.41

  0.56 Total Mean

  2

  0.42

  2

  4.28 N

  4.58

  4.88

  4.00

  0.51 P S SAM K * PENDIDIKAN PENDIDIKAN AVE_P AVE_S AVE_SAM AVE_K SMA Mean

  0.51

  0.52

  3.76

  49 Std. Deviation

  49

  49

  49

  3.83 N

  3.77

  4.07

  23 Std. Deviation

  

P S SAM K * LAMA KERJA

  LAMA KERJA AVE_P AVE_S AVE_SAM AVE_K 1 – 5 tahun Mean

  3.67

  4.07

  3.73

  3.76 N

  36

  36

  36

  36 Std. Deviation

  0.50

  0.42

  0.45

  0.49

  6 Mean

  4.20

  4.07

  4.04

  4.09

• – 10 tahun

  N

  8

  8

  8

  8 Std. Deviation

  0.26

  0.49

  0.65

  0.57 >10 tahun Mean

  3.68

  4.15

  3.57

  3.89 N

  5

  5

  5

  5 Std. Deviation

  0.64

  0.37

  0.64

  0.58 Total Mean

  3.76

  4.07

  3.77

  3.83 N

  49

  49

  49

  49 Std. Deviation

  0.52

  0.42

  0.51

  0.51 P S SAM K * JABATAN JABATAN AVE_P AVE_S AVE_SAM AVE_K Lini Manajer Mean

  3.70

  4.06

  3.73

  3.76 N

  28

  28

  28

  28 Std. Deviation

  0.53

  0.45

  0.44

  0.41 Middle Mean

  3.87

  4.05

  3.83

  3.90 Manajer N

  19

  19

  19

  19 Std. Deviation

  0.50

  0.34

  0.63

  0.60 Top Manajer Mean

  3.50

  4.57

  3.67

  4.09 N

  2

  2

  2

  2 Std. Deviation

  0.42

  0.45

  0.47

  1.16 Total Mean

  3.76

  4.07

  3.77

  3.83 N

  49

  49

  49

  49 Std. Deviation

  0.52

  0.42

  0.51

  0.51

  

Descriptive Statistics

  3.00 5.00 4.1837 .72668 K5

  49

  3.00 5.00 3.8367 .71726 SAM5

  49

  3.00 5.00 3.9796 .69191 SAM6

  49

  3.00 5.00 3.6122 .67133 K1

  49

  3.00 5.00 3.9388 .74744 K2

  49

  3.00 5.00 3.7143 .67700 K3

  49

  3.00 5.00 4.2449 .69314 K4

  49

  49

  49

  3.00 5.00 3.6122 .63954 K6

  49

  2.00 5.00 3.7959 .67637 K7

  49

  3.00 5.00 4.0000 .84163 K8

  49

  3.00 5.00 3.8571 .73598 K9

  49

  2.00 5.00 3.7143 .70711 K10

  49

  2.00 5.00 3.4286 .70711 K11

  49

  3.00 5.00 3.6327 .69803 Valid N (listwise)

  3.00 5.00 3.6327 .66752 SAM4

  3.00 5.00 3.7143 .73598 SAM3

  N Minimum Maximum Mean Std. Deviation PI1

  3.00 5.00 3.9796 .72139 S3

  49

  3.00 5.00 3.9592 .76265 P2

  49

  2.00 5.00 3.4286 .70711 P3

  49

  2.00 5.00 3.9184 .81232 P4

  49

  3.00 5.00 3.7755 .74345 P5

  49

  3.00 5.00 3.7143 .67700 S1

  49

  2.00 5.00 3.5306 .64878 S2

  49

  49

  49

  3.00 5.00 3.9796 .66112 S4

  49

  3.00 5.00 4.1429 .70711 S5

  49

  2.00 5.00 3.7143 .76376 S6

  49

  3.00 5.00 4.2653 .60469 S7

  49

  3.00 5.00 4.4694 .54398 S8

  49

  3.00 5.00 4.4898 .61652 SAM1

  49

  3.00 5.00 3.8163 .66688 SAM2

  49

LAMPIRAN 3 : OUTPUT SPSS UJI VALIDITAS DAN RELIABILITAS

  

UJI VALIDITAS DAN RELIABILITAS PERSAINGAN

Reliability

Scale: ALL VARIABLES Case Processing Summary

  98.0 Excluded

  5 Item Statistics Mean Std. Deviation N

  49

  49

  49 P5 3.71 .677

  49 P4 3.78 .743

  49 P3 3.92 .812

  49 P2 3.43 .707

  P1 3.96 .763

  .737 .733

  a

  N % Cases Valid

  Cronbach's Alpha Based on

  Cronbach's Alpha

  Reliability Statistics

  a. Listwise deletion based on all variables in the procedure.

  2.0 Total 50 100.0

  1

  Standardized Items N of Items

  Inter-Item Correlation Matrix

  P1 P2 P3 P4 P5 P1 1.000 .342 .465 .351 .259 P2 .342 1.000 .425 .187 .044 P3 .465 .425 1.000 .486 .411 P4 .351 .187 .486 1.000 .574 P5 .259 .044 .411 .574 1.000

  

Item-Total Statistics

  Corrected Item- Squared Cronbach's Scale Mean if Scale Variance Total Multiple Alpha if Item

  Item Deleted if Item Deleted Correlation Correlation Deleted P1 14.84 4.514 .497 .265 .692 P2

  15.37 5.112 .343 .233 .746 P3 14.88 3.943 .652 .430 .626 P4

  15.02 4.395 .564 .416 .666 P5 15.08 4.910 .446 .371 .710

  Scale Statistics

  Mean Variance Std. Deviation N of Items 18.80 6.707 2.590

  5

  

UJI VALIDITAS DAN RELIABILITAS STRATEGI

Reliability

Scale: ALL VARIABLES Case Processing Summary

  49

  S1 3.53 .649

  49

  49 S8 4.49 .617

  49 S7 4.47 .544

  49 S6 4.27 .605

  49 S5 3.71 .764

  49 S4 4.14 .707

  49 S3 3.98 .661

  49 S2 3.98 .721

  8 Item Statistics Mean Std. Deviation N

  98.0 Excluded

  N % Cases Valid

  Standardized Items N of Items

  Cronbach's Alpha Based on

  Cronbach's Alpha

  Reliability Statistics

  a. Listwise deletion based on all variables in the procedure.

  2.0 Total 50 100.0

  1

  a

  .782 .785

  

Inter-Item Correlation Matrix

  S1 S2 S3 S4 S5 S6 S7 S8 S1 1.000 .513 .220 .149 .438 .059 .106 .118 S2 .513 1.000 .305 .251 .178 .156 .397 .351 S3 .220 .305 1.000 .586 .648 .222 .317 .332 S4 .149 .251 .586 1.000 .501 .153 .309 .314 S5 .438 .178 .648 .501 1.000 .122 .079 .126 S6 .059 .156 .222 .153 .122 1.000 .500 .538 S7 .106 .397 .317 .309 .079 .500 1.000 .791 S8 .118 .351 .332 .314 .126 .538 .791 1.000

  Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Squared Multiple

  Correlation Cronbach's

  Alpha if Item Deleted

  S1 29.04 9.207 .370 .441 .776 S2 28.59 8.580 .469 .428 .761

  S3 28.59 8.288 .619 .568 .735 S4 28.43 8.458 .517 .410 .752

  S5 28.86 8.375 .481 .587 .760 S6 28.31 9.384 .360 .318 .777

  S7 28.10 9.010 .544 .662 .751 S8 28.08 8.702 .550 .661 .748

  Scale Statistics

  Mean Variance Std. Deviation N of Items 32.57 11.083 3.329

  8

  

UJI VALIDITAS DAN RELIABILITAS SISTEM AKUNTANSI

MANAJEMEN

Reliability Case Processing Summary

  49

  6 Item Statistics Mean Std. Deviation N

  49 Inter-Item Correlation Matrix SAM1 SAM2 SAM3 SAM4 SAM5 SAM6 SAM1 1.000 .697 .360 .415 .579 .396 SAM2 .697 1.000 .418 .304 .602 .361 SAM3 .360 .418 1.000 .699 .435 .373 SAM4 .415 .304 .699 1.000 .371 .385

  49 SAM6 3.61 .671

  49 SAM5 3.98 .692

  49 SAM4 3.84 .717

  49 SAM3 3.63 .668

  49 SAM2 3.71 .736

  SAM1 3.82 .667

  .838 .839

  98.0 Excluded

  N % Cases Valid

  Cronbach's Alpha Based on

  Cronbach's Alpha

  Reliability Statistics

  a. Listwise deletion based on all variables in the procedure.

  2.0 Total 50 100.0

  1

  a

  Standardized Items N of Items

  

Item-Total Statistics

  Scale Mean if Item Deleted

  Scale Variance if Item Deleted Corrected Item-

  Total Correlation

  Squared Multiple

  Correlation Cronbach's

  Alpha if Item Deleted

  SAM1 18.78 6.803 .659 .567 .803 SAM2 18.88 6.610 .631 .574 .809

  SAM3 18.96 6.957 .607 .554 .813 SAM4 18.76 6.897 .565 .545 .822

  SAM5 18.61 6.617 .686 .533 .797 SAM6 18.98 7.145 .541 .358 .826

  Scale Statistics

  Mean Variance Std. Deviation N of Items 22.59 9.538 3.088

  6

  Case Processing Summary

  K1 3.94 .747

  49 K11 3.63 .698

  49 K10 3.43 .707

  49 K9 3.71 .707

  49 K8 3.86 .736

  49 K7 4.00 .842

  49 K6 3.80 .676

  49 K5 3.61 .640

  49 K4 4.18 .727

  49 K3 4.24 .693

  49 K2 3.71 .677

  11 Item Statistics Mean Std. Deviation N

  N % Cases Valid

  .905 .907

  Standardized Items N of Items

  Cronbach's Alpha Based on

  Cronbach's Alpha

  Reliability Statistics

  a. Listwise deletion based on all variables in the procedure.

  2.0 Total 50 100.0

  1

  a

  98.0 Excluded

  49

  49

  

Inter-Item Correlation Matrix

  K3 37.88 27.193 .573 .648 .901 K4 37.94 26.142 .693 .748 .894

  Mean Variance Std. Deviation N of Items 42.12 31.818 5.641

  Scale Statistics

  K11 38.49 26.005 .748 .706 .891

  K9 38.41 27.372 .533 .552 .903 K10 38.69 26.717 .629 .650 .898

  K7 38.12 26.401 .544 .547 .904 K8 38.27 26.949 .566 .430 .901

  K5 38.51 26.797 .697 .643 .895 K6 38.33 27.016 .618 .505 .898

  K1 38.18 25.236 .802 .780 .888 K2 38.41 26.163 .750 .635 .892

  K1 K2 K3 K4 K5 K6 K7 K8 K9 K10 K11 K1 1.000 .706 .633 .673 .734 .510 .364 .476 .360 .524 .755 K2 .706 1.000 .596 .617 .605 .461 .439 .376 .479 .479 .611 K3 .633 .596 1.000 .695 .454 .375 .286 .274 .188 .334 .362 K4 .673 .617 .695 1.000 .605 .375 .545 .479 .226 .249 .505 K5 .734 .605 .454 .605 1.000 .488 .271 .411 .303 .513 .654 K6 .510 .461 .375 .375 .488 1.000 .439 .317 .355 .579 .588 K7 .364 .439 .286 .545 .271 .439 1.000 .505 .455 .280 .390 K8 .476 .376 .274 .479 .411 .317 .505 1.000 .440 .400 .423 K9 .360 .479 .188 .226 .303 .355 .455 .440 1.000 .625 .458 K10 .524 .479 .334 .249 .513 .579 .280 .400 .625 1.000 .621 K11 .755 .611 .362 .505 .654 .588 .390 .423 .458 .621 1.000

  Alpha if Item Deleted

  Correlation Cronbach's

  Squared Multiple

  Total Correlation

  Scale Variance if Item Deleted Corrected Item-

  Scale Mean if Item Deleted

  

Item-Total Statistics

  11

LAMPIRAN 4: OUTPUT SPSS UJI HIPOTESIS 1 UJI ASUMSI KLASIK UJI NORMALITAS NPar Tests One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N

  49

  a,b

  Normal Parameters Mean .0000000 Std. Deviation .98952851

  Most Extreme Differences Absolute .118 Positive .118 Negative -.095

  Test Statistic .118

  c

  Asymp. Sig. (2-tailed) .086 a. Test distribution is Normal.

  b. Calculated from data.

  c. Lilliefors Significance Correction.

UJI HETEROSKEDASTISITAS Regression a Variables Entered/Removed

  Variables Variables Model Entered Removed Method

  b

  1 PERSAINGAN . Enter

  a. Dependent Variable: absres1

  Model Summary

  Adjusted R Std. Error of the Model R R Square Square Estimate

  a

  1 .167 .028 .007 .25698

  a. Predictors: (Constant), PERSAINGAN

  

a

ANOVA Model Sum of Squares df Mean Square F Sig. b

  1 Regression .090 1 .090 1.356 .250 Residual 3.104 47 .066 Total 3.193

  48

  a. Dependent Variable: absres1

  b. Predictors: (Constant), PERSAINGAN

  a

Coefficients

  Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig.

  1 (Constant) .599 .272 2.204 .032 PERSAINGAN -.083 .072 -.167 -1.165 .250

  a. Dependent Variable: absres1

LAMPIRAN 5: OUTPUT SPSS UJI HIPOTESIS 2 UJI ASUMSI KLASIK MODEL 2 UJI NORMALITAS NPar Tests One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N

  49 Normal Parameters

  a,b

  Mean .0000000 Std. Deviation .98952851

  Most Extreme Differences Absolute .099 Positive .099 Negative -.051

  Test Statistic .099 Asymp. Sig. (2-tailed) .200

  c,d a. Test distribution is Normal.

  b. Calculated from data.

  c. Lilliefors Significance Correction.

  d. This is a lower bound of the true significance.

UJI HETEROSKEDASTISITAS Regression a Variables Entered/Removed

  Variables Variables Model Entered Removed Method

  b

  1 STRATEGI . Enter

  a. Dependent Variable: absres2 b. All requested variables entered.

  Model Summary

  Adjusted R Std. Error of the Model R R Square Square Estimate

  a

  1 .272 .074 .054 .26787

  a. Predictors: (Constant), STRATEGI

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  1 Regression .269 1 .269 3.751 .059 Residual 3.372 47 .072 Total 3.642

  48

  a. Dependent Variable: absres2

  b. Predictors: (Constant), STRATEGI

  a

Coefficients

  Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig.

  1 (Constant) -.393 .381 -1.031 .308 STRATEGI .180 .093 .272 1.937 .059

  a. Dependent Variable: absres2

UJI ASUMSI KLASIK MODEL 3 UJI NORMALITAS NPar Tests One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N

  49

  a,b

  Normal Parameters Mean .0000000 Std. Deviation .98952851

  Most Extreme Differences Absolute .087 Positive .087 Negative -.067

  Test Statistic .087

  c,d

  Asymp. Sig. (2-tailed) .200 a. Test distribution is Normal.

  b. Calculated from data.

  c. Lilliefors Significance Correction.

  d. This is a lower bound of the true significance.

UJI HETEROSKEDASTISITAS Regression a Variables Entered/Removed

  Variables Variables Model Entered Removed Method

  b

  1 STRATEGI . Enter

  a. Dependent Variable: absres3 b. All requested variables entered.

  

ANOVA

a Model Sum of Squares df Mean Square F Sig.

  a. Dependent Variable: absres3

  a. Dependent Variable: absres7

  . Enter

  b

  1 SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  Removed Method

  Entered Variables

  Model Variables

  1 (Constant) -.247 .362 -.681 .499 STRATEGI .141 .088 .227 1.596 .117

  1 Regression .165 1 .165 2.547 .117

  Standardized Coefficients t Sig. B Std. Error Beta

  Model Unstandardized Coefficients

  

Coefficients

a

  b. Predictors: (Constant), STRATEGI

  a. Dependent Variable: absres3

  48

  Residual 3.048 47 .065 Total 3.213

  b

UJI ASUMSI KLASIK Model 4 UJI HETEROSKEDASTISITAS Regression Variables Entered/Removed a

  a. Dependent Variable: absres7

  Residual 1.795 46 .039 Total 2.035

  1 (Constant) -.179 .287 -.625 .535 STRATEGI .208 .084 .420 2.475 .017 SISTEM AKUNTANSI MANAJEMEN

  Standardized Coefficients t Sig. B Std. Error Beta

  Model Unstandardized Coefficients

  

Coefficients

a

  b. Predictors: (Constant), SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  a. Dependent Variable: absres7

  48

  b

  Model Summary

  1 Regression .240 2 .120 3.077 .056

  ANOVA a Model Sum of Squares df Mean Square F Sig.

  a. Predictors: (Constant), SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  .118 .080 .19754

  a

  Estimate 1 .344

  Square Std. Error of the

  Model R R Square Adjusted R

• .106 .068 -.266 -1.569 .124

UJI MULTIKOLINEARITAS Regression Variables Entered/Removed a

  .563 .544 .347

  b. Predictors: (Constant), SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  a. Dependent Variable: KINERJA

  48

  Residual 5.527 46 .120 Total 12.643

  b

  1 Regression 7.116 2 3.558 29.611 .000

  

ANOVA

a Model Sum of Squares df Mean Square F Sig.

  a. Predictors: (Constant), SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  Model Variables

  Entered Variables

  Estimate 1 .750

  Square Std. Error of the

  Model R R Square Adjusted R

  Model Summary

  a. Dependent Variable: KINERJA b. All requested variables entered.

  . Enter

  b

  1 SISTEM AKUNTANSI MANAJEMEN, STRATEGI

  Removed Method

  a

  

Coefficients

a

  Model Unstandardized

  Coefficients Standardized

  Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) .689 .503 1.370 .177 STRATEGI .150 .147 .122 1.020 .313 .667 1.499 SISTEM AKUNTANSI MANAJEMEN

  .671 .119 .673 5.642 .000 .667 1.499

  a. Dependent Variable: KINERJA

  Collinearity Diagnostics a

  Model Dimension Eigenvalue Condition Index Variance Proportions

  (Constant) STRATEGI SISTEM AKUNTANSI MANAJEMEN

  1 1 2.986 1.000 .00 .00 .00 2 .009 18.075 .43 .01 .76 3 .004 25.942 .57 .99 .24

  a. Dependent Variable: KINERJA

UJI NORMALITAS NPar Tests

  

One-Sample Kolmogorov-Smirnov Test

  Standardized Residual

  N

  49 Normal Parameters

  a,b

  Mean .0000000 Std. Deviation .97894501

  Most Extreme Differences Absolute .054 Positive .054 Negative -.043

  Test Statistic .054 Asymp. Sig. (2-tailed) .200

  c,d a. Test distribution is Normal.

  b. Calculated from data.

  c. Lilliefors Significance Correction.

  d. This is a lower bound of the true significance.