Analisis Efektivitas Implementasi Anggaran Berbasis Kinerja (Studi Kasus pada SKPD Pemerintah Kabupaten Deli Serdang)
LAMPIRAN
Lampiran 1 Kuesioner Penelitian
KUESIONER PENELITIAN
ANALISIS EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS
KINERJA
(STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN DELI SERDANG)
Petunjuk,
BapakIbuyangkami hormati, mohonkiranyaBapak IbuPejabatPengelola
Anggaran/PenggunaBarang ;KepalaSKPD dan Bendaharamasing‐masing SKPD
mengisi kuesioner dibawah ini sesuai dengankeadaan sebenarnya (Permendagri
No. 13 Tahun 2006). Kuesioner ini disebarkan dalam rangkapenelitianskripsi
bidang kajian Akuntansi SektorPublik Fakultas Ekonomi Dan Bisnis Universitas
Sumatera Utara Medan.
Berilahtanda( √ )padakolomyangtelahtersediadenganmemi lihkeadaan yang
sebenarnya.
Terdapat lima (5) pilihan yang semuanya merupakan jawaban yang benar.
5
= ( SS = Sangat Setuju)
4
=(S
= Setuju)
3
=(N
= Netral)
2
= ( TS = Tidak Setuju)
1
= (STS = Sangat Tidak Setuju)
Data Responden
Nama
:……………………………………………………………………….
Nomor Responden
:……...
Jenis Kelamin
:
Pria
Wanita
Usia
:
21 – 30 thn
31 – 40 thn
41 – 50 thn
>50 thn
69
Universitas Sumatera Utara
Pendidikan Terakhir
:
Diploma
Sarjana
Pasca
Sarjana
EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA (Y)
Pertanyaan
1.
2.
3.
N
S
SS
Implementasianggaran berbasiskinerja
dapatmemperbaiki pengambilan keputusan di
instansi anda.
Implementasianggaran berbasiskinerja
dapatmengurangipelayanan
yangtumpangtindih di instansianda.
4.
5.
Implementasianggaran berbasis
kinerjadapatmenghemat biayadi instansi anda.
7.
TS
Implementasianggaranberbasis kinerja
dapatmemperbaiki efektivitas programprogrampada instansi anda.
Implementasianggaranberbasiskinerja
dapatmeningkatkan koordinasiantara
instansiandadengan legislatif (DPR).
6.
STS
Implementasianggaran berbasiskinerja
dapatmerubahtingkat kelayakan di instansi
anda.
Implementasianggaran berbasiskinerja
dapatmeningkatkan
akuntabilitaspublik(pertanggungjawaban) di
instansi anda.
Sumber: Sari Nugraeni (2013)
70
Universitas Sumatera Utara
No
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
SUMBER DAYA MANUSIA (� � )
Pertanyaan
STS
TS
N
S
SS
saya telah mengerti peran dan fungsi yang jelas
dalam pengelolaan keuangan.
Sebagai pegawai dinas ini sangat penting
memahami struktur organisasi pada instansi
tempat saya bekerja.
Saya menjalankan tugas sesuai dengan fungsi
akuntansi yang sesungguhnya.
Saya bekerja berdasarkan pedoman mengenai
proses akuntansi yang telah ada.
Jika ada peraturan baru tentang akuntansi saya
sebagai pegawai mendapatkan sosialisasi atau
diklat.
Saya telah mendapatkan pelatihan untuk dapat
menunjang kemampuan bekerja di bidang
akuntansi.
Saya memahami materi pelatihan yang
diberikan.
Materi pelatihan yang saya ikuti diberikan
sesuai dengan kebutuhan sebagai fungsi
pengelola keuangan.
Saya memiliki pengalaman untuk menjalankan
tugas di bidang akuntansi.
Dalam pelaksanaan tugas selalu diselesaikan
tepat waktu dan efektif.
Saya sudah berpengalaman di bidang akuntansi,
sehingga dapat membantu saya mengurangi
kesalahan dalam bekerja.
Sebagai pegawai pada dinas ini sangat penting
memahami kewajiban sebagai pegawai negeri
sipil.
Sumber: Singarimbun (2014)
71
Universitas Sumatera Utara
PENERAPAN TEKNOLOGI (� � )
No
31.
32.
33.
34.
35.
36.
37.
Pertanyaan
Saya sebagai pengelola keuangan/akuntansi
telah menggunakan komputer untuk
melaksanakan tugas.
Pengolahan data transaksi keuangan di
instansi/lembaga tempat saya bekerja
menggunakan software yang sesuai dengan
peraturan.
Laporan akuntansi yang disajikan oleh
instansi/lembaga tempat saya bekerja
dihasilkan dari sistem informasi yang
terstruktur.
Ditempat saya bekerja proses akuntansi
dilakukan secara komputerisasi.
Ditempat saya bekerja telah menerapkan
penjadwalan pemeliharaan komputer secara
teratur.
Ditempat saya bekerja telah melaksanakan
pendataan terhadap komputer yang telah
usang tepat pada waktunya.
Saya sebagai pengelola keuangan/akuntansi
telah memanfaatkan jaringan internet diunit
kerja sebagai penghubung dalam
pengiriman informasi yang dibutuhkan.
STS
TS
N
S
SS
Sumber: Soimah (2014)
72
Universitas Sumatera Utara
KETIDAKPASTIAN LINGKUNGAN (� � )
No.
38.
Pertanyaan
STS
TS
N
S
SS
ParaPegawaimengetahuitentangmetodepenyusunan
anggaranyangterbaikuntukSKPDnya
Para Pegawai menyediakan informasi penting untuk
39. membuat keputusan yang berdampak positif bagi
SKPDnya
Ketika mengerjakan pekerjaan, pegawai sulit untuk
40. mengukur apakah keputusan yang dibuat berdampak
positifuntukSKPDnya
Unsur-unsur yang tidak masuk dalam pengendalian
41. secara rutin,dapat mempengaruhikeputusan–keputusan
yangdibuatpadaSKPDnya
42.
Pegawaiyakintentangbagaimanabertindakyangbaik
dalamSKPDnya
Pegawai yakin tentang penyesuaian–penyesuain yang
43. dibuat untuk menangani perubahan–perubahan yang
terjadi.
Pegawaidapat menyatakanbahwatindakan-tindakannya
44. akan menyelesaikan pekerjaan sesuai dengan sasaran
anggaran.
Pegawaimengetahuibagaimanabekerjasesuaidengan
45.
informasiyangtersedia
Pegawai dapat mengetahui apa yang diharapkan
46.
masyarakatpadaSKPDnya
Adanya Kesulitan bagi pegawai dalam menentukan
47. apakah metode–metode yang digunakan mampu
mencapaisasarananggaranpadaSKPDnya
48.
Pegawai yakin bagaimana pekerjaan harus dilakukan
denganbaik
Sumber: RaniAdnyani (2014)
73
Universitas Sumatera Utara
Lampiran 2 Lembar Penelitian
74
Universitas Sumatera Utara
75
Universitas Sumatera Utara
76
Universitas Sumatera Utara
Lampiran 3 Data Mentah Hasil Penelitian
No
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
2
4
4
5
5
5
4
4
4
4
4
4
5
4
4
4
4
5
5
4
4
4
4
5
4
5
4
4
4
4
4
4
4
4
4
3
3
4
5
5
5
4
4
4
4
3
4
5
5
5
3
5
5
5
5
3
5
3
4
4
5
5
5
4
3
4
3
4
4
4
3
5
5
5
5
4
4
4
4
4
4
4
4
3
5
3
4
4
3
4
3
3
5
5
4
4
4
4
3
4
4
4
4
4
Sumber Daya Manusia (� � )
Pertanyaan
4
5
6
7
8
9
4
3
3
3
4
2
4
4
4
4
4
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
4
4
4
5
5
4
4
4
4
5
5
4
4
4
4
5
5
4
4
4
4
4
4
4
4
4
4
3
4
4
4
3
4
5
5
5
5
5
5
4
4
4
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
3
3
4
4
4
4
2
2
2
2
4
2
3
3
4
4
4
4
3
2
2
2
4
2
4
5
4
4
4
4
4
5
4
4
4
3
4
5
4
4
4
4
4
5
4
4
4
3
4
3
3
3
3
4
4
4
4
4
5
4
3
2
2
2
4
2
5
5
4
4
4
4
4
3
4
4
4
4
4
4
4
4
5
4
4
4
4
4
5
4
4
4
4
4
4
4
Total
10
3
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
4
3
4
4
4
3
3
4
11
2
4
4
4
4
4
4
4
4
2
4
5
3
5
4
5
5
5
3
4
3
4
4
5
4
4
4
4
2
4
3
4
4
4
12
3
5
5
5
5
4
5
5
5
4
4
5
5
4
5
4
5
5
5
3
5
3
5
4
5
5
5
4
5
5
5
4
4
4
37
49
59
59
59
48
51
51
51
45
46
58
48
49
49
49
58
58
46
36
46
36
53
51
53
51
46
48
36
51
46
48
48
48
77
Universitas Sumatera Utara
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
4
4
4
4
4
4
2
2
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
5
5
5
4
4
4
4
4
3
4
3
4
4
4
5
5
5
5
4
4
4
3
4
4
4
5
4
5
5
4
5
5
4
5
5
5
5
4
4
4
3
3
4
5
2
2
4
4
4
3
4
4
4
5
4
4
4
3
5
4
4
5
5
4
5
5
5
4
4
4
4
4
3
2
2
4
2
2
5
4
4
4
4
4
5
5
5
5
5
3
4
4
4
4
5
4
5
5
5
4
4
4
4
4
2
2
2
4
2
2
5
5
5
5
4
4
5
5
5
5
5
3
4
4
4
3
4
3
5
4
4
3
5
3
4
4
2
2
2
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
3
3
3
4
4
4
4
2
2
2
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
4
4
4
4
4
4
4
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
4
4
4
4
2
2
2
3
2
2
5
4
4
4
3
3
4
4
4
4
4
4
3
3
3
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
3
3
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
3
4
4
2
2
2
4
2
2
5
4
4
4
3
3
4
5
4
4
4
4
3
3
3
5
4
4
4
4
4
4
4
3
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
4
5
5
5
4
5
5
5
4
5
5
5
5
5
5
5
3
48
48
36
36
36
49
29
29
58
53
53
51
46
46
51
51
51
51
51
46
47
47
47
46
50
46
50
50
50
46
51
43
78
Universitas Sumatera Utara
Penerapan Teknologi (� � )
Pertanyaan
2
3
4
5
6
No
1
Total
7
27
1
5
4
4
3
2
5
4
2
3
4
4
5
5
3
5
3
5
5
5
5
4
4
5
4
5
5
5
5
4
3
5
5
5
5
5
5
4
5
5
6
4
4
4
4
4
4
4
7
4
4
4
4
4
4
4
8
4
5
4
5
5
4
5
9
4
4
5
4
5
5
4
10
5
4
3
4
3
3
4
11
3
4
4
4
4
4
4
12
5
5
5
5
5
5
5
13
5
5
5
5
4
4
2
14
4
4
4
4
4
3
3
15
3
4
4
4
4
3
3
16
3
4
3
4
4
3
3
17
5
5
5
5
5
5
5
18
5
5
5
5
5
5
5
19
5
4
4
3
3
3
4
20
4
4
4
4
4
4
4
21
5
4
4
3
3
3
4
22
4
4
4
4
4
4
4
23
5
5
5
5
5
5
4
24
5
5
5
4
4
4
5
25
5
5
5
5
5
5
4
29
33
32
34
28
28
32
31
26
27
35
30
26
25
24
35
35
26
28
26
28
34
32
34
79
Universitas Sumatera Utara
28
26
5
5
3
4
4
4
3
27
3
4
4
5
4
3
5
28
5
5
4
4
5
4
5
29
5
4
3
4
5
5
5
30
4
4
3
4
4
3
4
31
5
5
4
3
3
3
4
32
4
4
4
4
3
4
4
33
4
4
5
3
3
5
3
34
4
4
4
4
4
5
3
35
4
4
4
4
3
4
4
36
4
4
4
4
4
4
4
37
3
3
4
4
4
4
4
38
4
4
3
4
4
4
4
39
3
4
3
4
4
3
4
40
3
5
5
5
3
5
3
41
4
4
4
4
4
4
4
42
4
4
4
4
4
4
4
43
5
5
5
5
5
3
5
44
5
5
4
4
5
5
4
45
5
5
5
5
5
5
4
46
5
4
4
5
3
3
4
47
5
5
5
3
4
3
3
48
5
5
4
5
4
4
5
49
4
5
5
4
5
4
4
50
4
3
4
3
4
4
4
51
4
4
4
4
4
3
4
52
5
5
5
5
5
5
5
28
32
31
26
27
27
27
28
27
28
26
27
25
29
28
28
33
32
34
28
28
32
31
26
27
35
80
Universitas Sumatera Utara
33
53
4
5
5
4
5
5
5
54
5
4
4
3
3
3
4
55
3
5
5
3
3
4
3
56
5
3
5
3
4
4
4
57
4
4
5
3
4
4
3
58
4
5
5
5
5
3
5
59
5
5
5
5
4
5
5
60
4
5
5
5
5
3
5
61
5
5
5
5
4
5
5
62
5
5
3
5
5
5
5
63
5
5
4
5
4
4
5
64
4
5
5
5
5
3
5
65
5
5
5
4
5
5
5
66
5
4
5
4
4
4
5
26
26
28
27
32
34
32
34
33
32
32
34
31
81
Universitas Sumatera Utara
No
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
2
3
3
4
4
5
4
4
4
4
3
3
4
3
4
3
5
5
5
4
3
4
3
4
3
4
4
5
4
3
4
4
3
3
4
4
3
3
3
4
4
4
4
4
4
4
4
3
4
3
4
3
4
4
4
5
4
3
3
4
4
4
3
4
3
3
4
3
4
4
4
4
3
4
4
4
4
4
3
3
4
4
3
4
3
4
4
4
4
5
3
3
3
4
4
3
3
3
3
3
4
3
3
3
3
4
4
Ketidakpastian Lingkungan (� � )
Pertanyaan
4
5
6
7
8
3
3
3
3
3
4
5
4
5
4
4
4
4
4
5
3
5
4
4
5
4
5
4
4
5
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
3
4
4
4
3
3
4
3
3
4
3
3
3
4
4
4
4
5
5
3
4
3
3
3
3
4
3
4
3
3
4
4
4
4
3
4
3
3
5
4
4
4
5
3
4
5
5
3
3
4
3
3
4
4
4
4
4
3
3
4
4
4
4
5
4
4
4
4
3
3
4
4
4
4
4
3
4
4
4
4
3
5
4
4
3
3
5
3
4
4
5
5
4
4
3
4
4
4
4
3
4
4
4
4
3
4
4
4
4
4
5
5
3
3
3
4
5
4
4
3
4
5
4
4
4
4
4
4
4
3
4
4
4
4
Total
9
10
4
4
5
5
4
4
4
3
3
4
4
4
3
4
4
3
5
4
4
4
4
4
4
4
4
5
4
2
3
4
4
3
3
4
4
11
4
4
4
4
3
4
4
4
4
3
3
4
3
4
4
3
4
4
4
3
3
3
4
4
4
4
4
4
3
4
4
2
2
4
5
4
5
4
4
4
4
4
4
4
3
4
4
3
4
4
4
4
4
4
4
4
3
4
4
4
4
5
4
4
4
4
4
4
4
4
36
45
46
46
46
44
42
42
42
37
37
46
34
41
41
41
46
46
42
39
42
39
43
41
43
41
47
39
39
42
42
39
39
44
44
82
Universitas Sumatera Utara
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
4
3
3
3
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
4
4
5
5
5
4
5
5
5
2
3
3
3
3
3
4
5
4
5
4
4
2
3
3
4
4
4
4
4
3
3
3
3
5
4
4
4
4
3
4
3
3
4
4
4
4
4
4
3
4
4
4
3
3
3
3
4
4
3
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
3
3
4
4
3
4
4
3
3
3
4
4
4
4
4
4
4
3
3
3
3
4
3
4
4
3
3
4
4
4
4
4
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
3
4
5
4
4
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
4
4
4
5
4
5
4
4
4
5
4
4
4
4
3
4
4
4
4
4
4
4
3
4
4
4
3
3
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
4
3
4
4
4
5
4
5
4
4
4
4
3
4
4
4
3
4
4
4
4
4
4
3
4
5
4
4
4
4
4
3
4
4
3
4
4
4
4
3
4
3
4
4
4
3
4
5
4
4
3
3
4
4
4
3
4
4
5
3
4
3
4
2
4
4
4
4
4
4
4
3
4
3
4
3
4
3
4
3
3
4
4
4
4
4
4
3
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
4
5
4
4
4
5
4
4
44
39
39
39
45
43
43
46
43
43
36
40
40
42
42
42
42
42
42
42
42
42
47
43
47
43
43
43
47
41
41
83
Universitas Sumatera Utara
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Efektivitas Implementasi Anggaran Berbasis
Kinerja (Y)
Pertanyaan
1
2
3
4
5
6
7
3
3
3
3
3
3
3
4
4
4
4
4
4
4
5
5
4
4
5
5
5
5
5
4
5
5
5
5
5
5
4
5
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
3
4
3
4
4
4
4
4
4
3
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
5
5
5
5
4
5
5
5
5
5
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
5
5
4
5
4
4
5
5
4
4
4
4
5
5
5
5
5
4
4
5
5
4
4
2
4
4
4
4
5
5
5
4
4
5
5
4
4
2
4
4
4
4
5
5
5
4
4
5
5
4
4
2
3
5
4
5
5
5
5
4
4
5
5
4
4
2
3
5
4
5
5
4
5
5
4
5
5
5
5
4
4
3
4
4
4
4
2
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
4
5
5
5
5
4
4
3
4
4
5
5
4
4
3
4
4
Total
21
28
33
34
33
29
29
26
27
29
28
34
30
28
27
28
32
31
33
26
33
26
33
27
33
27
33
29
26
28
33
29
29
84
Universitas Sumatera Utara
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
5
5
4
4
4
4
4
4
4
5
5
5
4
4
4
4
4
4
5
5
5
4
4
4
5
5
5
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
5
4
4
4
4
4
4
5
4
4
4
4
5
4
4
3
5
4
4
4
4
4
4
3
2
3
4
4
4
5
4
5
4
4
4
4
4
5
4
4
5
3
3
3
5
5
5
4
4
5
5
2
2
4
4
4
4
4
3
4
4
4
5
4
4
3
5
4
4
4
4
5
5
4
3
3
3
5
4
5
4
3
4
5
3
3
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
5
4
4
4
4
4
5
4
5
4
5
4
5
5
4
4
4
4
4
3
4
4
4
5
5
5
2
4
4
5
4
5
5
5
5
4
5
4
5
5
5
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
4
4
4
4
5
4
5
5
5
5
4
5
5
5
4
4
5
5
5
5
29
29
27
27
26
25
28
28
28
34
32
33
25
30
28
29
28
32
31
33
33
27
28
26
33
34
33
29
26
34
33
27
27
85
Universitas Sumatera Utara
Lampiran 4 Hasil Uji Validitas
Uji Validitas Sumber Daya Manusia
Correlations
P1
P1 Pearson Correlation
Sig. (2-tailed)
N
P2
1
P3
**
.387
P4
**
.596
P5
**
.587
P6
**
.536
P7
**
.473
P8
**
.464
P9
**
.482
P10
**
.597
P11
**
.533
P12
**
.472
Total
**
.735**
.377
66
.001
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.002
66
.000
66
.387**
1
.060
.313*
.391**
.405**
.444**
.060
.509**
.373**
.394**
.428**
.548**
.001
66
66
.632
66
.011
66
.001
66
.001
66
.000
66
.633
66
.000
66
.002
66
.001
66
.000
66
.000
66
.596**
.060
1
.601**
.524**
.361**
.392**
.199
.425**
.366**
.452**
.280*
.611**
.000
66
.632
66
66
.000
66
.000
66
.003
66
.001
66
.110
66
.000
66
.002
66
.000
66
.023
66
.000
66
.587**
.313*
.601**
1
.822**
.657**
.664**
.342**
.726**
.236
.594**
.365**
.831**
.000
66
.011
66
.000
66
66
.000
66
.000
66
.000
66
.005
66
.000
66
.056
66
.000
66
.003
66
.000
66
.536**
.391**
.524**
.822**
1
.783**
.795**
.423**
.689**
.495**
.622**
.389**
.893**
.000
66
.001
66
.000
66
.000
66
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.001
66
.000
66
.473**
.405**
.361**
.657**
.783**
1
.967**
.639**
.804**
.331**
.585**
.197
.865**
.000
66
.001
66
.003
66
.000
66
.000
66
66
.000
66
.000
66
.000
66
.007
66
.000
66
.113
66
.000
66
.464**
.444**
.392**
.664**
.795**
.967**
1
.652**
.772**
.329**
.544**
.238
.870**
.000
66
.000
66
.001
66
.000
66
.000
66
.000
66
66
.000
66
.000
66
.007
66
.000
66
.055
66
.000
66
.482**
.060
.199
.342**
.423**
.639**
.652**
1
.393**
.191
.289*
.070
.550**
.000
66
.633
66
.110
66
.005
66
.000
66
.000
66
.000
66
66
.001
66
.124
66
.019
66
.577
66
.000
66
.597**
.509**
.425**
.726**
.689**
.804**
.772**
.393**
1
.291*
.685**
.345**
.864**
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.001
66
66
.018
66
.000
66
.004
66
.000
66
P1 Pearson Correlation
0 Sig. (2-tailed)
N
.533**
.373**
.366**
.236
.495**
.331**
.329**
.191
.291*
1
.314*
.467**
.537**
.000
66
.002
66
.002
66
.056
66
.000
66
.007
66
.007
66
.124
66
.018
66
66
.010
66
.000
66
.000
66
P1 Pearson Correlation
1 Sig. (2-tailed)
N
.472**
.394**
.452**
.594**
.622**
.585**
.544**
.289*
.685**
.314*
1
.061
.726**
.000
66
.001
66
.000
66
.000
66
.000
66
.000
66
.000
66
.019
66
.000
66
.010
66
66
.625
66
.000
66
P1 Pearson Correlation
2 Sig. (2-tailed)
N
.377**
.428**
.280*
.365**
.389**
.197
.238
.070
.345**
.467**
.061
1
.462**
.002
66
.000
66
.023
66
.003
66
.001
66
.113
66
.055
66
.577
66
.004
66
.000
66
.625
66
66
.000
66
To Pearson Correlation
tal Sig. (2-tailed)
N
.735**
.548**
.611**
.831**
.893**
.865**
.870**
.550**
.864**
.537**
.726**
.462**
1
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
66
P2 Pearson Correlation
Sig. (2-tailed)
N
P3 Pearson Correlation
Sig. (2-tailed)
N
P4 Pearson Correlation
Sig. (2-tailed)
N
P5 Pearson Correlation
Sig. (2-tailed)
N
P6 Pearson Correlation
Sig. (2-tailed)
N
P7 Pearson Correlation
Sig. (2-tailed)
N
P8 Pearson Correlation
Sig. (2-tailed)
N
P9 Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
86
Universitas Sumatera Utara
Hasil Uji Validitas Penerapan Teknologi
Correlations
P1
P1
Pearson Correlation
Sig. (2-tailed)
N
P2
P3
P4
P5
P6
P7
Total
P2
1
66
**
P3
P4
P5
P6
P7
.232
.118
.091
.274
.000
66
.061
66
.346
66
.470
66
.026
66
.008
66
.000
66
1
.453
.000
66
**
.548
.000
66
**
.411
.001
66
**
.268
.030
66
*
.326
.008
66
**
.741
.000
66
1
.238
.054
66
.259
.035
66
*
.316
.010
66
**
.176
.157
66
.587
.000
66
1
.538
.000
66
**
.193
.121
66
.497
.000
66
**
.696
.000
66
1
.267
.030
66
*
.460
.000
66
**
.682
.000
66
1
.131
.295
66
.565
.000
66
1
.660
.000
66
.421
*
Pearson Correlation
Sig. (2-tailed)
N
.421
.000
66
66
Pearson Correlation
Sig. (2-tailed)
N
.232
.061
66
.453
.000
66
.118
.346
66
**
.548
.000
66
.238
.054
66
Pearson Correlation
Sig. (2-tailed)
N
.091
.470
66
**
.411
.001
66
*
.259
.035
66
.538
.000
66
66
Pearson Correlation
Sig. (2-tailed)
N
*
.274
.026
66
*
.268
.030
66
**
.316
.010
66
.193
.121
66
.267
.030
66
Pearson Correlation
Sig. (2-tailed)
N
**
.324
.008
66
**
.326
.008
66
.176
.157
66
**
.497
.000
66
**
.460
.000
66
.131
.295
66
Pearson Correlation
**
**
**
**
**
**
Pearson Correlation
Sig. (2-tailed)
N
Sig. (2-tailed)
N
.547
.000
66
Total
**
**
.741
.000
66
66
.587
.000
66
66
**
.696
.000
66
*
.682
.000
66
66
.565
.000
66
.324
**
66
.660
**
.000
66
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
87
Universitas Sumatera Utara
.547
**
**
**
**
**
**
**
1
66
Hasil Uji Validitas Ketidakpastian Lingkungan
Correlations
P1
P1 Pearson Correlation
Sig. (2-tailed)
N
P2
1
66
**
P3
P4
P5
**
.159
.052
.000
66
.202
66
1
.429
P6
P7
**
.221
.677
66
.003
66
.097
.439
66
.234
.059
66
1
P8
P9
P10
P11
.114
.273
.050
.298
.075
66
.363
66
.027
66
.693
66
.015
66
.003
66
.000
66
.080
.525
66
.139
.265
66
.172
.166
66
.183
.140
66
.041
.742
66
.197
.112
66
.059
.635
66
.541
.000
66
-.071
.572
66
.202
.103
66
.060
.630
66
.124
.323
66
.009
.942
66
.179
.150
66
.101
.419
66
.084
.502
66
.368
.002
66
1
.136
.276
66
.188
.131
66
.149
.232
66
-.006
.960
66
.199
.108
66
.087
.486
66
.114
.363
66
.383
.001
66
1
.338
.006
66
**
.203
.102
66
.035
.782
66
.013
.916
66
-.017
.895
66
.306
.012
66
*
.494
.000
66
1
.148
.236
66
.011
.930
66
.073
.561
66
.000
1.000
66
.322
.008
66
**
.465
.000
66
1
.279
.023
66
*
.105
.400
66
.180
.149
66
.303
.013
66
*
.506
.000
66
1
-.039
.755
66
.059
.639
66
.215
.084
66
.402
.001
66
1
.129
.302
66
.006
.965
66
.351
.004
66
1
.186
.134
66
.447
.000
66
1
.531
.000
66
.356
*
P2 Pearson Correlation
Sig. (2-tailed)
N
.429
.000
66
66
P3 Pearson Correlation
Sig. (2-tailed)
N
.159
.202
66
.097
.439
66
66
P4 Pearson Correlation
Sig. (2-tailed)
N
.052
.677
66
.234
.059
66
-.071
.572
66
66
P5 Pearson Correlation
Sig. (2-tailed)
N
**
.356
.003
66
.080
.525
66
.202
.103
66
.136
.276
66
66
P6 Pearson Correlation
Sig. (2-tailed)
N
.221
.075
66
.139
.265
66
.060
.630
66
.188
.131
66
.338
.006
66
66
P7 Pearson Correlation
Sig. (2-tailed)
N
.114
.363
66
.172
.166
66
.124
.323
66
.149
.232
66
.203
.102
66
.148
.236
66
66
P8 Pearson Correlation
Sig. (2-tailed)
N
*
.273
.027
66
.183
.140
66
.009
.942
66
-.006
.960
66
.035
.782
66
.011
.930
66
.279
.023
66
66
P9 Pearson Correlation
Sig. (2-tailed)
N
.050
.693
66
.041
.742
66
.179
.150
66
.199
.108
66
.013
.916
66
.073
.561
66
.105
.400
66
-.039
.755
66
66
P1 Pearson Correlation
0 Sig. (2-tailed)
N
*
.298
.015
66
.197
.112
66
.101
.419
66
.087
.486
66
-.017
.895
66
.000
1.000
66
.180
.149
66
.059
.639
66
.129
.302
66
66
P1 Pearson Correlation
1 Sig. (2-tailed)
N
**
.357
.003
66
.059
.635
66
.084
.502
66
.114
.363
66
*
.306
.012
66
**
.322
.008
66
*
.303
.013
66
.215
.084
66
.006
.965
66
.186
.134
66
To Pearson Correlation
tal Sig. (2-tailed)
N
**
**
**
**
**
**
**
**
**
**
.677
.000
66
.541
.000
66
.368
Total
*
.383
.002
66
.001
66
**
.494
.000
66
.465
.000
66
*
.506
.000
66
.402
.001
66
.351
.004
66
.447
.000
66
.357
**
66
.531
**
.000
66
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
88
Universitas Sumatera Utara
.677
**
**
**
**
**
**
**
**
**
**
**
1
66
Hasil Uji Validitas Efektivitas Implementasi Anggaran
Berbasis Kinerja
Correlations
P1
P1
Pearson Correlation
P2
1
Sig. (2-tailed)
N
P2
Pearson Correlation
Sig. (2-tailed)
N
P3
Pearson Correlation
Sig. (2-tailed)
N
P4
Pearson Correlation
Sig. (2-tailed)
N
P5
Pearson Correlation
Sig. (2-tailed)
N
P6
Pearson Correlation
Sig. (2-tailed)
N
P7
Pearson Correlation
Sig. (2-tailed)
N
Tota Pearson Correlation
l
Sig. (2-tailed)
N
P3
.707
**
.000
P4
.608
**
.000
P5
P6
**
.022
.000
.863
.573
P7
.591
**
.000
Total
.562
**
.845
.000
**
.000
66
66
66
66
66
66
66
66
.707
.000
**
1
.467
.000
**
.390
.001
**
.017
.895
.421
.000
**
.484
.000
**
.709
.000
66
66
66
66
66
66
66
66
**
.608
.000
**
.467
.000
1
**
.525
.000
-.122
.329
**
.421
.000
*
.291
.018
.733
.000
66
66
66
66
66
66
66
66
**
.573
.000
**
.390
.001
**
.525
.000
1
-.052
.679
**
.513
.000
.239
.053
.688
.000
66
66
66
66
66
66
66
66
*
**
**
**
**
*
.022
.863
.017
.895
-.122
.329
-.052
.679
1
.245
.048
.498
.000
.267
.030
66
66
66
66
66
66
66
66
**
.591
.000
**
.421
.000
**
.421
.000
**
.513
.000
*
.245
.048
1
**
.675
.000
.804
.000
66
66
66
66
66
66
66
66
**
**
*
.239
.053
**
**
1
.738
.000
66
66
**
1
.562
.000
66
.845
**
.484
.000
66
.709
**
.291
.018
66
.733
**
66
.688
**
.498
.000
66
.267
*
.675
.000
66
.804
**
.738
.000
.000
.000
.000
.030
.000
.000
66
66
66
66
66
66
66
**
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
89
Universitas Sumatera Utara
**
66
Lampiran 5 Hasil Uji Reliabilitas
Hasil Uji Reliabilitas Sumber Daya Manusia
Reliability Statistics
Cronbach's
Alpha
N of Items
.914
12
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
43.70
37.722
.691
.907
P2
43.61
38.304
.466
.915
P3
43.86
37.627
.534
.912
P4
43.82
34.366
.784
.901
P5
43.88
32.047
.854
.897
P6
44.18
34.213
.828
.899
P7
44.14
34.273
.834
.898
P8
43.91
38.669
.476
.914
P9
44.21
33.985
.825
.899
P10
43.80
39.484
.477
.914
P11
44.12
35.554
.655
.907
P12
43.27
39.586
.384
.917
90
Universitas Sumatera Utara
Hasil Uji Reliabilitas Penerapan Teknologi
Reliability Statistics
Cronbach's
Alpha
N of Items
.753
7
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
25.29
8.024
.357
.747
P2
25.21
7.585
.638
.694
P3
25.33
7.918
.416
.734
P4
25.44
7.358
.548
.705
P5
25.53
7.361
.523
.710
P6
25.65
7.800
.358
.749
P7
25.45
7.421
.491
.718
91
Universitas Sumatera Utara
Hasil Uji Reliabilitas Ketidakpastian Lingkungan
Reliability Statistics
Cronbach's
Alpha
N of Items
.646
11
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
38.20
6.038
.508
.572
P2
38.39
6.735
.362
.610
P3
38.42
7.448
.199
.641
P4
38.48
7.423
.222
.637
P5
38.12
7.062
.338
.616
P6
38.02
7.123
.299
.623
P7
38.23
7.101
.365
.613
P8
38.14
7.258
.210
.641
P9
38.24
7.417
.148
.654
P10
38.39
7.104
.261
.631
P11
37.97
7.168
.413
.609
92
Universitas Sumatera Utara
Hasil Uji Reliabilitas Efektivitas Implementasi Anggaran
Berbasis Kinerja
Reliability Statistics
Cronbach's
Alpha
N of Items
.805
7
Item-Total Statistics
Cronbach's
Scale Mean if
Scale Variance if Corrected Item-
Item Deleted
Item Deleted
Total Correlation
Alpha if Item
Deleted
P1
25.02
6.507
.780
.743
P2
25.17
6.972
.604
.772
P3
25.53
5.730
.530
.799
P4
25.45
6.775
.554
.777
P5
25.36
8.358
.107
.838
P6
25.18
6.059
.693
.749
P7
25.02
6.846
.639
.766
Lampiran 6 Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
66
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
2.21568064
Absolute
.083
Positive
.083
Negative
-.067
Kolmogorov-Smirnov Z
.674
Asymp. Sig. (2-tailed)
.754
a. Test distribution is Normal.
b. Calculated from data.
93
Universitas Sumatera Utara
94
Universitas Sumatera Utara
Lampiran 7 Hasil Uji Multikolinearitas
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
1.490
4.227
SDM
.119
.052
Penerapan Teknologi
.115
Ketdakpastian Lingkungan
.449
Beta
t
Sig.
Tolerance
VIF
.352
.726
.261
2.278
.026
.680
1.471
.108
.122
1.063
.292
.679
1.473
.113
.433
3.956
.000
.744
1.344
a. Dependent Variable: EIABK
Lampiran 8 Hasil Uji Heteroskedastisitas
95
Universitas Sumatera Utara
Lampiran 9 Hasil Uji Koefisien Determinasi
b
Model Summary
Model
1
R
Adjusted R
Std. Error of the
Square
Estimate
R Square
.670
a
.448
.422
2.269
a. Predictors: (Constant), Ketdakpastian Lingkungan, SDM, Penerapan
Teknologi
b. Dependent Variable: EIABK
Lampiran 10 Hasil Analisis Regresi Linear Berganda dan Uji Parsial (Uji Ttest )
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
1.490
4.227
SDM
.119
.052
Penerapan Teknologi
.115
Ketdakpastian Lingkungan
.449
Beta
t
Sig.
Tolerance
VIF
.352
.726
.261
2.278
.026
.680
1.471
.108
.122
1.063
.292
.679
1.473
.113
.433
3.956
.000
.744
1.344
a. Dependent Variable: EIABK
Lampiran 11 Hasil Uji Simultan ( Uji F-test)
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
259.263
3
86.421
Residual
319.101
62
5.147
Total
578.364
65
F
16.791
Sig.
.000
a
a. Predictors: (Constant), Ketdakpastian Lingkungan, SDM, Penerapan Teknologi
b. Dependent Variable: EIABK
96
Universitas Sumatera Utara
Lampiran 1 Kuesioner Penelitian
KUESIONER PENELITIAN
ANALISIS EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS
KINERJA
(STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN DELI SERDANG)
Petunjuk,
BapakIbuyangkami hormati, mohonkiranyaBapak IbuPejabatPengelola
Anggaran/PenggunaBarang ;KepalaSKPD dan Bendaharamasing‐masing SKPD
mengisi kuesioner dibawah ini sesuai dengankeadaan sebenarnya (Permendagri
No. 13 Tahun 2006). Kuesioner ini disebarkan dalam rangkapenelitianskripsi
bidang kajian Akuntansi SektorPublik Fakultas Ekonomi Dan Bisnis Universitas
Sumatera Utara Medan.
Berilahtanda( √ )padakolomyangtelahtersediadenganmemi lihkeadaan yang
sebenarnya.
Terdapat lima (5) pilihan yang semuanya merupakan jawaban yang benar.
5
= ( SS = Sangat Setuju)
4
=(S
= Setuju)
3
=(N
= Netral)
2
= ( TS = Tidak Setuju)
1
= (STS = Sangat Tidak Setuju)
Data Responden
Nama
:……………………………………………………………………….
Nomor Responden
:……...
Jenis Kelamin
:
Pria
Wanita
Usia
:
21 – 30 thn
31 – 40 thn
41 – 50 thn
>50 thn
69
Universitas Sumatera Utara
Pendidikan Terakhir
:
Diploma
Sarjana
Pasca
Sarjana
EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA (Y)
Pertanyaan
1.
2.
3.
N
S
SS
Implementasianggaran berbasiskinerja
dapatmemperbaiki pengambilan keputusan di
instansi anda.
Implementasianggaran berbasiskinerja
dapatmengurangipelayanan
yangtumpangtindih di instansianda.
4.
5.
Implementasianggaran berbasis
kinerjadapatmenghemat biayadi instansi anda.
7.
TS
Implementasianggaranberbasis kinerja
dapatmemperbaiki efektivitas programprogrampada instansi anda.
Implementasianggaranberbasiskinerja
dapatmeningkatkan koordinasiantara
instansiandadengan legislatif (DPR).
6.
STS
Implementasianggaran berbasiskinerja
dapatmerubahtingkat kelayakan di instansi
anda.
Implementasianggaran berbasiskinerja
dapatmeningkatkan
akuntabilitaspublik(pertanggungjawaban) di
instansi anda.
Sumber: Sari Nugraeni (2013)
70
Universitas Sumatera Utara
No
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
SUMBER DAYA MANUSIA (� � )
Pertanyaan
STS
TS
N
S
SS
saya telah mengerti peran dan fungsi yang jelas
dalam pengelolaan keuangan.
Sebagai pegawai dinas ini sangat penting
memahami struktur organisasi pada instansi
tempat saya bekerja.
Saya menjalankan tugas sesuai dengan fungsi
akuntansi yang sesungguhnya.
Saya bekerja berdasarkan pedoman mengenai
proses akuntansi yang telah ada.
Jika ada peraturan baru tentang akuntansi saya
sebagai pegawai mendapatkan sosialisasi atau
diklat.
Saya telah mendapatkan pelatihan untuk dapat
menunjang kemampuan bekerja di bidang
akuntansi.
Saya memahami materi pelatihan yang
diberikan.
Materi pelatihan yang saya ikuti diberikan
sesuai dengan kebutuhan sebagai fungsi
pengelola keuangan.
Saya memiliki pengalaman untuk menjalankan
tugas di bidang akuntansi.
Dalam pelaksanaan tugas selalu diselesaikan
tepat waktu dan efektif.
Saya sudah berpengalaman di bidang akuntansi,
sehingga dapat membantu saya mengurangi
kesalahan dalam bekerja.
Sebagai pegawai pada dinas ini sangat penting
memahami kewajiban sebagai pegawai negeri
sipil.
Sumber: Singarimbun (2014)
71
Universitas Sumatera Utara
PENERAPAN TEKNOLOGI (� � )
No
31.
32.
33.
34.
35.
36.
37.
Pertanyaan
Saya sebagai pengelola keuangan/akuntansi
telah menggunakan komputer untuk
melaksanakan tugas.
Pengolahan data transaksi keuangan di
instansi/lembaga tempat saya bekerja
menggunakan software yang sesuai dengan
peraturan.
Laporan akuntansi yang disajikan oleh
instansi/lembaga tempat saya bekerja
dihasilkan dari sistem informasi yang
terstruktur.
Ditempat saya bekerja proses akuntansi
dilakukan secara komputerisasi.
Ditempat saya bekerja telah menerapkan
penjadwalan pemeliharaan komputer secara
teratur.
Ditempat saya bekerja telah melaksanakan
pendataan terhadap komputer yang telah
usang tepat pada waktunya.
Saya sebagai pengelola keuangan/akuntansi
telah memanfaatkan jaringan internet diunit
kerja sebagai penghubung dalam
pengiriman informasi yang dibutuhkan.
STS
TS
N
S
SS
Sumber: Soimah (2014)
72
Universitas Sumatera Utara
KETIDAKPASTIAN LINGKUNGAN (� � )
No.
38.
Pertanyaan
STS
TS
N
S
SS
ParaPegawaimengetahuitentangmetodepenyusunan
anggaranyangterbaikuntukSKPDnya
Para Pegawai menyediakan informasi penting untuk
39. membuat keputusan yang berdampak positif bagi
SKPDnya
Ketika mengerjakan pekerjaan, pegawai sulit untuk
40. mengukur apakah keputusan yang dibuat berdampak
positifuntukSKPDnya
Unsur-unsur yang tidak masuk dalam pengendalian
41. secara rutin,dapat mempengaruhikeputusan–keputusan
yangdibuatpadaSKPDnya
42.
Pegawaiyakintentangbagaimanabertindakyangbaik
dalamSKPDnya
Pegawai yakin tentang penyesuaian–penyesuain yang
43. dibuat untuk menangani perubahan–perubahan yang
terjadi.
Pegawaidapat menyatakanbahwatindakan-tindakannya
44. akan menyelesaikan pekerjaan sesuai dengan sasaran
anggaran.
Pegawaimengetahuibagaimanabekerjasesuaidengan
45.
informasiyangtersedia
Pegawai dapat mengetahui apa yang diharapkan
46.
masyarakatpadaSKPDnya
Adanya Kesulitan bagi pegawai dalam menentukan
47. apakah metode–metode yang digunakan mampu
mencapaisasarananggaranpadaSKPDnya
48.
Pegawai yakin bagaimana pekerjaan harus dilakukan
denganbaik
Sumber: RaniAdnyani (2014)
73
Universitas Sumatera Utara
Lampiran 2 Lembar Penelitian
74
Universitas Sumatera Utara
75
Universitas Sumatera Utara
76
Universitas Sumatera Utara
Lampiran 3 Data Mentah Hasil Penelitian
No
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
2
4
4
5
5
5
4
4
4
4
4
4
5
4
4
4
4
5
5
4
4
4
4
5
4
5
4
4
4
4
4
4
4
4
4
3
3
4
5
5
5
4
4
4
4
3
4
5
5
5
3
5
5
5
5
3
5
3
4
4
5
5
5
4
3
4
3
4
4
4
3
5
5
5
5
4
4
4
4
4
4
4
4
3
5
3
4
4
3
4
3
3
5
5
4
4
4
4
3
4
4
4
4
4
Sumber Daya Manusia (� � )
Pertanyaan
4
5
6
7
8
9
4
3
3
3
4
2
4
4
4
4
4
3
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
4
4
4
4
4
4
5
5
4
4
4
4
5
5
4
4
4
4
5
5
4
4
4
4
4
4
4
4
4
4
3
4
4
4
3
4
5
5
5
5
5
5
4
4
4
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
3
3
4
4
4
4
2
2
2
2
4
2
3
3
4
4
4
4
3
2
2
2
4
2
4
5
4
4
4
4
4
5
4
4
4
3
4
5
4
4
4
4
4
5
4
4
4
3
4
3
3
3
3
4
4
4
4
4
5
4
3
2
2
2
4
2
5
5
4
4
4
4
4
3
4
4
4
4
4
4
4
4
5
4
4
4
4
4
5
4
4
4
4
4
4
4
Total
10
3
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
4
3
4
4
4
3
3
4
11
2
4
4
4
4
4
4
4
4
2
4
5
3
5
4
5
5
5
3
4
3
4
4
5
4
4
4
4
2
4
3
4
4
4
12
3
5
5
5
5
4
5
5
5
4
4
5
5
4
5
4
5
5
5
3
5
3
5
4
5
5
5
4
5
5
5
4
4
4
37
49
59
59
59
48
51
51
51
45
46
58
48
49
49
49
58
58
46
36
46
36
53
51
53
51
46
48
36
51
46
48
48
48
77
Universitas Sumatera Utara
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
4
4
4
4
4
4
2
2
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
5
5
5
4
4
4
4
4
3
4
3
4
4
4
5
5
5
5
4
4
4
3
4
4
4
5
4
5
5
4
5
5
4
5
5
5
5
4
4
4
3
3
4
5
2
2
4
4
4
3
4
4
4
5
4
4
4
3
5
4
4
5
5
4
5
5
5
4
4
4
4
4
3
2
2
4
2
2
5
4
4
4
4
4
5
5
5
5
5
3
4
4
4
4
5
4
5
5
5
4
4
4
4
4
2
2
2
4
2
2
5
5
5
5
4
4
5
5
5
5
5
3
4
4
4
3
4
3
5
4
4
3
5
3
4
4
2
2
2
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
3
3
3
4
4
4
4
2
2
2
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
4
4
4
4
4
4
4
4
2
2
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
3
3
3
3
3
3
4
4
4
4
2
2
2
3
2
2
5
4
4
4
3
3
4
4
4
4
4
4
3
3
3
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
3
3
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
3
4
4
2
2
2
4
2
2
5
4
4
4
3
3
4
5
4
4
4
4
3
3
3
5
4
4
4
4
4
4
4
3
4
4
5
5
5
5
4
4
5
5
5
5
4
4
5
4
5
5
5
4
5
5
5
4
5
5
5
5
5
5
5
3
48
48
36
36
36
49
29
29
58
53
53
51
46
46
51
51
51
51
51
46
47
47
47
46
50
46
50
50
50
46
51
43
78
Universitas Sumatera Utara
Penerapan Teknologi (� � )
Pertanyaan
2
3
4
5
6
No
1
Total
7
27
1
5
4
4
3
2
5
4
2
3
4
4
5
5
3
5
3
5
5
5
5
4
4
5
4
5
5
5
5
4
3
5
5
5
5
5
5
4
5
5
6
4
4
4
4
4
4
4
7
4
4
4
4
4
4
4
8
4
5
4
5
5
4
5
9
4
4
5
4
5
5
4
10
5
4
3
4
3
3
4
11
3
4
4
4
4
4
4
12
5
5
5
5
5
5
5
13
5
5
5
5
4
4
2
14
4
4
4
4
4
3
3
15
3
4
4
4
4
3
3
16
3
4
3
4
4
3
3
17
5
5
5
5
5
5
5
18
5
5
5
5
5
5
5
19
5
4
4
3
3
3
4
20
4
4
4
4
4
4
4
21
5
4
4
3
3
3
4
22
4
4
4
4
4
4
4
23
5
5
5
5
5
5
4
24
5
5
5
4
4
4
5
25
5
5
5
5
5
5
4
29
33
32
34
28
28
32
31
26
27
35
30
26
25
24
35
35
26
28
26
28
34
32
34
79
Universitas Sumatera Utara
28
26
5
5
3
4
4
4
3
27
3
4
4
5
4
3
5
28
5
5
4
4
5
4
5
29
5
4
3
4
5
5
5
30
4
4
3
4
4
3
4
31
5
5
4
3
3
3
4
32
4
4
4
4
3
4
4
33
4
4
5
3
3
5
3
34
4
4
4
4
4
5
3
35
4
4
4
4
3
4
4
36
4
4
4
4
4
4
4
37
3
3
4
4
4
4
4
38
4
4
3
4
4
4
4
39
3
4
3
4
4
3
4
40
3
5
5
5
3
5
3
41
4
4
4
4
4
4
4
42
4
4
4
4
4
4
4
43
5
5
5
5
5
3
5
44
5
5
4
4
5
5
4
45
5
5
5
5
5
5
4
46
5
4
4
5
3
3
4
47
5
5
5
3
4
3
3
48
5
5
4
5
4
4
5
49
4
5
5
4
5
4
4
50
4
3
4
3
4
4
4
51
4
4
4
4
4
3
4
52
5
5
5
5
5
5
5
28
32
31
26
27
27
27
28
27
28
26
27
25
29
28
28
33
32
34
28
28
32
31
26
27
35
80
Universitas Sumatera Utara
33
53
4
5
5
4
5
5
5
54
5
4
4
3
3
3
4
55
3
5
5
3
3
4
3
56
5
3
5
3
4
4
4
57
4
4
5
3
4
4
3
58
4
5
5
5
5
3
5
59
5
5
5
5
4
5
5
60
4
5
5
5
5
3
5
61
5
5
5
5
4
5
5
62
5
5
3
5
5
5
5
63
5
5
4
5
4
4
5
64
4
5
5
5
5
3
5
65
5
5
5
4
5
5
5
66
5
4
5
4
4
4
5
26
26
28
27
32
34
32
34
33
32
32
34
31
81
Universitas Sumatera Utara
No
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
2
3
3
4
4
5
4
4
4
4
3
3
4
3
4
3
5
5
5
4
3
4
3
4
3
4
4
5
4
3
4
4
3
3
4
4
3
3
3
4
4
4
4
4
4
4
4
3
4
3
4
3
4
4
4
5
4
3
3
4
4
4
3
4
3
3
4
3
4
4
4
4
3
4
4
4
4
4
3
3
4
4
3
4
3
4
4
4
4
5
3
3
3
4
4
3
3
3
3
3
4
3
3
3
3
4
4
Ketidakpastian Lingkungan (� � )
Pertanyaan
4
5
6
7
8
3
3
3
3
3
4
5
4
5
4
4
4
4
4
5
3
5
4
4
5
4
5
4
4
5
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
3
4
4
4
3
3
4
3
3
4
3
3
3
4
4
4
4
5
5
3
4
3
3
3
3
4
3
4
3
3
4
4
4
4
3
4
3
3
5
4
4
4
5
3
4
5
5
3
3
4
3
3
4
4
4
4
4
3
3
4
4
4
4
5
4
4
4
4
3
3
4
4
4
4
4
3
4
4
4
4
3
5
4
4
3
3
5
3
4
4
5
5
4
4
3
4
4
4
4
3
4
4
4
4
3
4
4
4
4
4
5
5
3
3
3
4
5
4
4
3
4
5
4
4
4
4
4
4
4
3
4
4
4
4
Total
9
10
4
4
5
5
4
4
4
3
3
4
4
4
3
4
4
3
5
4
4
4
4
4
4
4
4
5
4
2
3
4
4
3
3
4
4
11
4
4
4
4
3
4
4
4
4
3
3
4
3
4
4
3
4
4
4
3
3
3
4
4
4
4
4
4
3
4
4
2
2
4
5
4
5
4
4
4
4
4
4
4
3
4
4
3
4
4
4
4
4
4
4
4
3
4
4
4
4
5
4
4
4
4
4
4
4
4
36
45
46
46
46
44
42
42
42
37
37
46
34
41
41
41
46
46
42
39
42
39
43
41
43
41
47
39
39
42
42
39
39
44
44
82
Universitas Sumatera Utara
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
4
3
3
3
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
4
4
5
5
5
4
5
5
5
2
3
3
3
3
3
4
5
4
5
4
4
2
3
3
4
4
4
4
4
3
3
3
3
5
4
4
4
4
3
4
3
3
4
4
4
4
4
4
3
4
4
4
3
3
3
3
4
4
3
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
3
3
4
4
3
4
4
3
3
3
4
4
4
4
4
4
4
3
3
3
3
4
3
4
4
3
3
4
4
4
4
4
4
4
4
4
4
4
4
3
3
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
3
4
5
4
4
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
4
4
4
5
4
5
4
4
4
5
4
4
4
4
3
4
4
4
4
4
4
4
3
4
4
4
3
3
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
3
4
3
4
4
4
5
4
5
4
4
4
4
3
4
4
4
3
4
4
4
4
4
4
3
4
5
4
4
4
4
4
3
4
4
3
4
4
4
4
3
4
3
4
4
4
3
4
5
4
4
3
3
4
4
4
3
4
4
5
3
4
3
4
2
4
4
4
4
4
4
4
3
4
3
4
3
4
3
4
3
3
4
4
4
4
4
4
3
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
4
5
4
4
4
5
4
4
44
39
39
39
45
43
43
46
43
43
36
40
40
42
42
42
42
42
42
42
42
42
47
43
47
43
43
43
47
41
41
83
Universitas Sumatera Utara
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Efektivitas Implementasi Anggaran Berbasis
Kinerja (Y)
Pertanyaan
1
2
3
4
5
6
7
3
3
3
3
3
3
3
4
4
4
4
4
4
4
5
5
4
4
5
5
5
5
5
4
5
5
5
5
5
5
4
5
4
5
5
5
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
3
4
3
4
4
4
4
4
4
3
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
5
5
5
5
4
5
5
5
5
5
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
3
4
4
4
4
4
4
4
4
5
5
4
5
4
4
5
5
4
4
4
4
5
5
5
5
5
4
4
5
5
4
4
2
4
4
4
4
5
5
5
4
4
5
5
4
4
2
4
4
4
4
5
5
5
4
4
5
5
4
4
2
3
5
4
5
5
5
5
4
4
5
5
4
4
2
3
5
4
5
5
4
5
5
4
5
5
5
5
4
4
3
4
4
4
4
2
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
4
5
5
5
5
4
4
3
4
4
5
5
4
4
3
4
4
Total
21
28
33
34
33
29
29
26
27
29
28
34
30
28
27
28
32
31
33
26
33
26
33
27
33
27
33
29
26
28
33
29
29
84
Universitas Sumatera Utara
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
5
5
4
4
4
4
4
4
4
5
5
5
4
4
4
4
4
4
5
5
5
4
4
4
5
5
5
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
5
4
4
4
4
4
4
5
4
4
4
4
5
4
4
3
5
4
4
4
4
4
4
3
2
3
4
4
4
5
4
5
4
4
4
4
4
5
4
4
5
3
3
3
5
5
5
4
4
5
5
2
2
4
4
4
4
4
3
4
4
4
5
4
4
3
5
4
4
4
4
5
5
4
3
3
3
5
4
5
4
3
4
5
3
3
4
4
3
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
5
4
4
4
4
4
5
4
5
4
5
4
5
5
4
4
4
4
4
3
4
4
4
5
5
5
2
4
4
5
4
5
5
5
5
4
5
4
5
5
5
4
4
5
5
4
4
4
4
4
4
4
4
4
4
4
5
5
5
4
4
4
4
4
5
4
5
5
5
5
4
5
5
5
4
4
5
5
5
5
29
29
27
27
26
25
28
28
28
34
32
33
25
30
28
29
28
32
31
33
33
27
28
26
33
34
33
29
26
34
33
27
27
85
Universitas Sumatera Utara
Lampiran 4 Hasil Uji Validitas
Uji Validitas Sumber Daya Manusia
Correlations
P1
P1 Pearson Correlation
Sig. (2-tailed)
N
P2
1
P3
**
.387
P4
**
.596
P5
**
.587
P6
**
.536
P7
**
.473
P8
**
.464
P9
**
.482
P10
**
.597
P11
**
.533
P12
**
.472
Total
**
.735**
.377
66
.001
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.002
66
.000
66
.387**
1
.060
.313*
.391**
.405**
.444**
.060
.509**
.373**
.394**
.428**
.548**
.001
66
66
.632
66
.011
66
.001
66
.001
66
.000
66
.633
66
.000
66
.002
66
.001
66
.000
66
.000
66
.596**
.060
1
.601**
.524**
.361**
.392**
.199
.425**
.366**
.452**
.280*
.611**
.000
66
.632
66
66
.000
66
.000
66
.003
66
.001
66
.110
66
.000
66
.002
66
.000
66
.023
66
.000
66
.587**
.313*
.601**
1
.822**
.657**
.664**
.342**
.726**
.236
.594**
.365**
.831**
.000
66
.011
66
.000
66
66
.000
66
.000
66
.000
66
.005
66
.000
66
.056
66
.000
66
.003
66
.000
66
.536**
.391**
.524**
.822**
1
.783**
.795**
.423**
.689**
.495**
.622**
.389**
.893**
.000
66
.001
66
.000
66
.000
66
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.001
66
.000
66
.473**
.405**
.361**
.657**
.783**
1
.967**
.639**
.804**
.331**
.585**
.197
.865**
.000
66
.001
66
.003
66
.000
66
.000
66
66
.000
66
.000
66
.000
66
.007
66
.000
66
.113
66
.000
66
.464**
.444**
.392**
.664**
.795**
.967**
1
.652**
.772**
.329**
.544**
.238
.870**
.000
66
.000
66
.001
66
.000
66
.000
66
.000
66
66
.000
66
.000
66
.007
66
.000
66
.055
66
.000
66
.482**
.060
.199
.342**
.423**
.639**
.652**
1
.393**
.191
.289*
.070
.550**
.000
66
.633
66
.110
66
.005
66
.000
66
.000
66
.000
66
66
.001
66
.124
66
.019
66
.577
66
.000
66
.597**
.509**
.425**
.726**
.689**
.804**
.772**
.393**
1
.291*
.685**
.345**
.864**
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.001
66
66
.018
66
.000
66
.004
66
.000
66
P1 Pearson Correlation
0 Sig. (2-tailed)
N
.533**
.373**
.366**
.236
.495**
.331**
.329**
.191
.291*
1
.314*
.467**
.537**
.000
66
.002
66
.002
66
.056
66
.000
66
.007
66
.007
66
.124
66
.018
66
66
.010
66
.000
66
.000
66
P1 Pearson Correlation
1 Sig. (2-tailed)
N
.472**
.394**
.452**
.594**
.622**
.585**
.544**
.289*
.685**
.314*
1
.061
.726**
.000
66
.001
66
.000
66
.000
66
.000
66
.000
66
.000
66
.019
66
.000
66
.010
66
66
.625
66
.000
66
P1 Pearson Correlation
2 Sig. (2-tailed)
N
.377**
.428**
.280*
.365**
.389**
.197
.238
.070
.345**
.467**
.061
1
.462**
.002
66
.000
66
.023
66
.003
66
.001
66
.113
66
.055
66
.577
66
.004
66
.000
66
.625
66
66
.000
66
To Pearson Correlation
tal Sig. (2-tailed)
N
.735**
.548**
.611**
.831**
.893**
.865**
.870**
.550**
.864**
.537**
.726**
.462**
1
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
.000
66
66
P2 Pearson Correlation
Sig. (2-tailed)
N
P3 Pearson Correlation
Sig. (2-tailed)
N
P4 Pearson Correlation
Sig. (2-tailed)
N
P5 Pearson Correlation
Sig. (2-tailed)
N
P6 Pearson Correlation
Sig. (2-tailed)
N
P7 Pearson Correlation
Sig. (2-tailed)
N
P8 Pearson Correlation
Sig. (2-tailed)
N
P9 Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
86
Universitas Sumatera Utara
Hasil Uji Validitas Penerapan Teknologi
Correlations
P1
P1
Pearson Correlation
Sig. (2-tailed)
N
P2
P3
P4
P5
P6
P7
Total
P2
1
66
**
P3
P4
P5
P6
P7
.232
.118
.091
.274
.000
66
.061
66
.346
66
.470
66
.026
66
.008
66
.000
66
1
.453
.000
66
**
.548
.000
66
**
.411
.001
66
**
.268
.030
66
*
.326
.008
66
**
.741
.000
66
1
.238
.054
66
.259
.035
66
*
.316
.010
66
**
.176
.157
66
.587
.000
66
1
.538
.000
66
**
.193
.121
66
.497
.000
66
**
.696
.000
66
1
.267
.030
66
*
.460
.000
66
**
.682
.000
66
1
.131
.295
66
.565
.000
66
1
.660
.000
66
.421
*
Pearson Correlation
Sig. (2-tailed)
N
.421
.000
66
66
Pearson Correlation
Sig. (2-tailed)
N
.232
.061
66
.453
.000
66
.118
.346
66
**
.548
.000
66
.238
.054
66
Pearson Correlation
Sig. (2-tailed)
N
.091
.470
66
**
.411
.001
66
*
.259
.035
66
.538
.000
66
66
Pearson Correlation
Sig. (2-tailed)
N
*
.274
.026
66
*
.268
.030
66
**
.316
.010
66
.193
.121
66
.267
.030
66
Pearson Correlation
Sig. (2-tailed)
N
**
.324
.008
66
**
.326
.008
66
.176
.157
66
**
.497
.000
66
**
.460
.000
66
.131
.295
66
Pearson Correlation
**
**
**
**
**
**
Pearson Correlation
Sig. (2-tailed)
N
Sig. (2-tailed)
N
.547
.000
66
Total
**
**
.741
.000
66
66
.587
.000
66
66
**
.696
.000
66
*
.682
.000
66
66
.565
.000
66
.324
**
66
.660
**
.000
66
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
87
Universitas Sumatera Utara
.547
**
**
**
**
**
**
**
1
66
Hasil Uji Validitas Ketidakpastian Lingkungan
Correlations
P1
P1 Pearson Correlation
Sig. (2-tailed)
N
P2
1
66
**
P3
P4
P5
**
.159
.052
.000
66
.202
66
1
.429
P6
P7
**
.221
.677
66
.003
66
.097
.439
66
.234
.059
66
1
P8
P9
P10
P11
.114
.273
.050
.298
.075
66
.363
66
.027
66
.693
66
.015
66
.003
66
.000
66
.080
.525
66
.139
.265
66
.172
.166
66
.183
.140
66
.041
.742
66
.197
.112
66
.059
.635
66
.541
.000
66
-.071
.572
66
.202
.103
66
.060
.630
66
.124
.323
66
.009
.942
66
.179
.150
66
.101
.419
66
.084
.502
66
.368
.002
66
1
.136
.276
66
.188
.131
66
.149
.232
66
-.006
.960
66
.199
.108
66
.087
.486
66
.114
.363
66
.383
.001
66
1
.338
.006
66
**
.203
.102
66
.035
.782
66
.013
.916
66
-.017
.895
66
.306
.012
66
*
.494
.000
66
1
.148
.236
66
.011
.930
66
.073
.561
66
.000
1.000
66
.322
.008
66
**
.465
.000
66
1
.279
.023
66
*
.105
.400
66
.180
.149
66
.303
.013
66
*
.506
.000
66
1
-.039
.755
66
.059
.639
66
.215
.084
66
.402
.001
66
1
.129
.302
66
.006
.965
66
.351
.004
66
1
.186
.134
66
.447
.000
66
1
.531
.000
66
.356
*
P2 Pearson Correlation
Sig. (2-tailed)
N
.429
.000
66
66
P3 Pearson Correlation
Sig. (2-tailed)
N
.159
.202
66
.097
.439
66
66
P4 Pearson Correlation
Sig. (2-tailed)
N
.052
.677
66
.234
.059
66
-.071
.572
66
66
P5 Pearson Correlation
Sig. (2-tailed)
N
**
.356
.003
66
.080
.525
66
.202
.103
66
.136
.276
66
66
P6 Pearson Correlation
Sig. (2-tailed)
N
.221
.075
66
.139
.265
66
.060
.630
66
.188
.131
66
.338
.006
66
66
P7 Pearson Correlation
Sig. (2-tailed)
N
.114
.363
66
.172
.166
66
.124
.323
66
.149
.232
66
.203
.102
66
.148
.236
66
66
P8 Pearson Correlation
Sig. (2-tailed)
N
*
.273
.027
66
.183
.140
66
.009
.942
66
-.006
.960
66
.035
.782
66
.011
.930
66
.279
.023
66
66
P9 Pearson Correlation
Sig. (2-tailed)
N
.050
.693
66
.041
.742
66
.179
.150
66
.199
.108
66
.013
.916
66
.073
.561
66
.105
.400
66
-.039
.755
66
66
P1 Pearson Correlation
0 Sig. (2-tailed)
N
*
.298
.015
66
.197
.112
66
.101
.419
66
.087
.486
66
-.017
.895
66
.000
1.000
66
.180
.149
66
.059
.639
66
.129
.302
66
66
P1 Pearson Correlation
1 Sig. (2-tailed)
N
**
.357
.003
66
.059
.635
66
.084
.502
66
.114
.363
66
*
.306
.012
66
**
.322
.008
66
*
.303
.013
66
.215
.084
66
.006
.965
66
.186
.134
66
To Pearson Correlation
tal Sig. (2-tailed)
N
**
**
**
**
**
**
**
**
**
**
.677
.000
66
.541
.000
66
.368
Total
*
.383
.002
66
.001
66
**
.494
.000
66
.465
.000
66
*
.506
.000
66
.402
.001
66
.351
.004
66
.447
.000
66
.357
**
66
.531
**
.000
66
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
88
Universitas Sumatera Utara
.677
**
**
**
**
**
**
**
**
**
**
**
1
66
Hasil Uji Validitas Efektivitas Implementasi Anggaran
Berbasis Kinerja
Correlations
P1
P1
Pearson Correlation
P2
1
Sig. (2-tailed)
N
P2
Pearson Correlation
Sig. (2-tailed)
N
P3
Pearson Correlation
Sig. (2-tailed)
N
P4
Pearson Correlation
Sig. (2-tailed)
N
P5
Pearson Correlation
Sig. (2-tailed)
N
P6
Pearson Correlation
Sig. (2-tailed)
N
P7
Pearson Correlation
Sig. (2-tailed)
N
Tota Pearson Correlation
l
Sig. (2-tailed)
N
P3
.707
**
.000
P4
.608
**
.000
P5
P6
**
.022
.000
.863
.573
P7
.591
**
.000
Total
.562
**
.845
.000
**
.000
66
66
66
66
66
66
66
66
.707
.000
**
1
.467
.000
**
.390
.001
**
.017
.895
.421
.000
**
.484
.000
**
.709
.000
66
66
66
66
66
66
66
66
**
.608
.000
**
.467
.000
1
**
.525
.000
-.122
.329
**
.421
.000
*
.291
.018
.733
.000
66
66
66
66
66
66
66
66
**
.573
.000
**
.390
.001
**
.525
.000
1
-.052
.679
**
.513
.000
.239
.053
.688
.000
66
66
66
66
66
66
66
66
*
**
**
**
**
*
.022
.863
.017
.895
-.122
.329
-.052
.679
1
.245
.048
.498
.000
.267
.030
66
66
66
66
66
66
66
66
**
.591
.000
**
.421
.000
**
.421
.000
**
.513
.000
*
.245
.048
1
**
.675
.000
.804
.000
66
66
66
66
66
66
66
66
**
**
*
.239
.053
**
**
1
.738
.000
66
66
**
1
.562
.000
66
.845
**
.484
.000
66
.709
**
.291
.018
66
.733
**
66
.688
**
.498
.000
66
.267
*
.675
.000
66
.804
**
.738
.000
.000
.000
.000
.030
.000
.000
66
66
66
66
66
66
66
**
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
89
Universitas Sumatera Utara
**
66
Lampiran 5 Hasil Uji Reliabilitas
Hasil Uji Reliabilitas Sumber Daya Manusia
Reliability Statistics
Cronbach's
Alpha
N of Items
.914
12
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
43.70
37.722
.691
.907
P2
43.61
38.304
.466
.915
P3
43.86
37.627
.534
.912
P4
43.82
34.366
.784
.901
P5
43.88
32.047
.854
.897
P6
44.18
34.213
.828
.899
P7
44.14
34.273
.834
.898
P8
43.91
38.669
.476
.914
P9
44.21
33.985
.825
.899
P10
43.80
39.484
.477
.914
P11
44.12
35.554
.655
.907
P12
43.27
39.586
.384
.917
90
Universitas Sumatera Utara
Hasil Uji Reliabilitas Penerapan Teknologi
Reliability Statistics
Cronbach's
Alpha
N of Items
.753
7
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
25.29
8.024
.357
.747
P2
25.21
7.585
.638
.694
P3
25.33
7.918
.416
.734
P4
25.44
7.358
.548
.705
P5
25.53
7.361
.523
.710
P6
25.65
7.800
.358
.749
P7
25.45
7.421
.491
.718
91
Universitas Sumatera Utara
Hasil Uji Reliabilitas Ketidakpastian Lingkungan
Reliability Statistics
Cronbach's
Alpha
N of Items
.646
11
Item-Total Statistics
Cronbach's
Scale Mean if
Item Deleted
Scale Variance if Corrected ItemItem Deleted
Total Correlation
Alpha if Item
Deleted
P1
38.20
6.038
.508
.572
P2
38.39
6.735
.362
.610
P3
38.42
7.448
.199
.641
P4
38.48
7.423
.222
.637
P5
38.12
7.062
.338
.616
P6
38.02
7.123
.299
.623
P7
38.23
7.101
.365
.613
P8
38.14
7.258
.210
.641
P9
38.24
7.417
.148
.654
P10
38.39
7.104
.261
.631
P11
37.97
7.168
.413
.609
92
Universitas Sumatera Utara
Hasil Uji Reliabilitas Efektivitas Implementasi Anggaran
Berbasis Kinerja
Reliability Statistics
Cronbach's
Alpha
N of Items
.805
7
Item-Total Statistics
Cronbach's
Scale Mean if
Scale Variance if Corrected Item-
Item Deleted
Item Deleted
Total Correlation
Alpha if Item
Deleted
P1
25.02
6.507
.780
.743
P2
25.17
6.972
.604
.772
P3
25.53
5.730
.530
.799
P4
25.45
6.775
.554
.777
P5
25.36
8.358
.107
.838
P6
25.18
6.059
.693
.749
P7
25.02
6.846
.639
.766
Lampiran 6 Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
66
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
2.21568064
Absolute
.083
Positive
.083
Negative
-.067
Kolmogorov-Smirnov Z
.674
Asymp. Sig. (2-tailed)
.754
a. Test distribution is Normal.
b. Calculated from data.
93
Universitas Sumatera Utara
94
Universitas Sumatera Utara
Lampiran 7 Hasil Uji Multikolinearitas
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
1.490
4.227
SDM
.119
.052
Penerapan Teknologi
.115
Ketdakpastian Lingkungan
.449
Beta
t
Sig.
Tolerance
VIF
.352
.726
.261
2.278
.026
.680
1.471
.108
.122
1.063
.292
.679
1.473
.113
.433
3.956
.000
.744
1.344
a. Dependent Variable: EIABK
Lampiran 8 Hasil Uji Heteroskedastisitas
95
Universitas Sumatera Utara
Lampiran 9 Hasil Uji Koefisien Determinasi
b
Model Summary
Model
1
R
Adjusted R
Std. Error of the
Square
Estimate
R Square
.670
a
.448
.422
2.269
a. Predictors: (Constant), Ketdakpastian Lingkungan, SDM, Penerapan
Teknologi
b. Dependent Variable: EIABK
Lampiran 10 Hasil Analisis Regresi Linear Berganda dan Uji Parsial (Uji Ttest )
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
1.490
4.227
SDM
.119
.052
Penerapan Teknologi
.115
Ketdakpastian Lingkungan
.449
Beta
t
Sig.
Tolerance
VIF
.352
.726
.261
2.278
.026
.680
1.471
.108
.122
1.063
.292
.679
1.473
.113
.433
3.956
.000
.744
1.344
a. Dependent Variable: EIABK
Lampiran 11 Hasil Uji Simultan ( Uji F-test)
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
259.263
3
86.421
Residual
319.101
62
5.147
Total
578.364
65
F
16.791
Sig.
.000
a
a. Predictors: (Constant), Ketdakpastian Lingkungan, SDM, Penerapan Teknologi
b. Dependent Variable: EIABK
96
Universitas Sumatera Utara