Pengaruh Anggaran Pelatihan dan Anggaran Pengembangan Terhadap Laba Perusahaan dengan Kinerja Karyawan Bagian Penjualan Sebagai Variabel Moderasi Pada Dealer Sepeda Motor di Sumatera Utara
Lampiran 1
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
Anggaran
Penjualan
21,756,000
20,400,000
24,200,000
21,450,000
6,500,000
21,530,000
3,446,000
19,350,000
5,250,000
19,245,000
22,100,000
23,530,000
19,500,000
19,450,000
7,500,000
14,500,000
5,200,000
14,000,000
18,000,000
20,500,000
24,000,000
16,350,000
15,275,000
18,750,000
8,200,000
16,550,000
7,500,000
15,600,000
19,750,000
28,450,000
Anggaran
Pengembangan
13,371,000
21,300,000
19,500,000
23,000,000
6,500,000
19,800,000
2,815,000
18,450,000
7,500,000
17,500,000
15,000,000
22,100,000
16,100,000
15,800,000
8,000,000
15,000,000
4,500,000
15,000,000
22,500,000
21,500,000
16,500,000
15,750,000
14,300,000
18,000,000
8,500,000
16,250,000
6,750,000
16,200,000
25,300,000
30,000,000
Total Penjualan
31,403,234,549
36,659,798,088
27,148,099,786
42,196,131,772
2,258,585,000
14,208,507,805
8,436,373,620
23,581,337,187
25,152,657,213
41,769,381,307
33,659,687,410
38,840,503,792
15,021,442,025
31,505,915,477
2,459,912,500
8,709,554,806
13,120,473,676
14,862,960,000
25,603,120,070
43,446,330,076
39,746,747,611
35,552,031,354
14,333,288,812
42,087,195,829
3,014,740,000
9,560,941,186
17,890,579,527
22,387,292,650
32,334,238,912
65,125,910,188
Laba Bersih
351,272,950
258,993,986
275,470,377
370,913,742
122,065,592
316,780,758
62,921,311
331,224,271
434,545,337
675,185,830
358,738,197
553,025,635
410,655,455
387,448,571
142,792,916
415,692,622
167,549,275
437,821,489
802,313,384
921,887,438
378,073,707
752,678,438
412,713,252
630,800,118
171,191,189
464,021,483
181,819,429
606,551,306
861,884,875
1,913,507,694
94
Universitas Sumatera Utara
Lampiran 2
Hasil Output SPSS Sebelum Moderasi
Hasil Uji Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
X1
N
X2
Y
30
30
30
Mean
16594400.0000
15759533.3333
472351354.2333
Std. Deviation
6609463.07277
6417033.20500
350937079.39734
Absolute
.161
.153
.209
Positive
.131
.104
.209
Negative
-.161
-.153
-.126
Kolmogorov-Smirnov Z
.883
.837
1.147
Asymp. Sig. (2-tailed)
.417
.485
.144
a,b
Normal Parameters
Most Extreme Differences
a. Test distribution is Normal.
b. Calculated from data.
95
Universitas Sumatera Utara
Uji Multikolinearitas
a
Coefficients
Model
Collinearity Statistics
Tolerance
VIF
(Constant)
1
X1
.214
4.674
X2
.214
4.674
a. Dependent Variable: Y
Hasil Uji Durbin-Watson
Model Summaryb
Model
1
R
R Square
a
.741
.549
Adjusted R Square
.516
Std. Error of the Estimate
244253521.62730
Durbin-Watson
1.497
a. Predictors: (Constant), X2, X1
b. Dependent Variable: Y
96
Universitas Sumatera Utara
Goodness of Fit
b
Model Summary
Model
R
R Square
Adjusted R Square
a
1
.741
.549
Std. Error of the Estimate
.516
244253521.62730
a. Predictors: (Constant), X2, X1
b. Dependent Variable: Y
Uji Regresi Berganda
Coefficientsa
Model
Unstandardized Coefficients
B
(Constant)
1
Standardized Coefficients
Std. Error
t
Sig.
Beta
-96000966.435
124357960.115
X1
-22.009
14.837
X2
59.239
15.282
-.772
.447
-.415
-1.483
.150
1.083
3.876
.001
a. Dependent Variable: Y
Uji Signifikansi Secara Simultan (Uji F)
a
ANOVA
Model
1
Sum of Squares
Df
Mean Square
F
Regression
1960734040843983620.000
2
980367020421991810.000
Residual
1610814136338068220.000
27
59659782827335864.000
Total
3571548177182051800.000
29
16.433
Sig.
b
.000
a. Dependent Variable: Y
b. Predictors: (Constant), X2, X1
97
Universitas Sumatera Utara
Lampiran 3
Hasil Output SPSS Setelah Moderasi
Hasil Uji Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Z
N
30
a,b
Mean
25402565740.9333
Normal Parameters
Std. Deviation
Most Extreme Differences
15094606020.73297
Absolute
.121
Positive
.121
Negative
-.088
Kolmogorov-Smirnov Z
.662
Asymp. Sig. (2-tailed)
.773
a. Test distribution is Normal.
b. Calculated from data.
98
Universitas Sumatera Utara
Uji Multikolinearitas
a
Coefficients
Model
Collinearity Statistics
Tolerance
VIF
(Constant)
X1
.195
5.131
X2
.203
4.915
Z
.438
2.286
1
a. Dependent Variable: Y
Hasil Uji Durbin-Watson
b
Model Summary
Model
1
R
R Square
.823a
.678
Adjusted R Square
.641
Std. Error of the Estimate
210333788.97888
Durbin-Watson
1.676
a. Predictors: (Constant), Z, X2, X1
b. Dependent Variable: Y
99
Universitas Sumatera Utara
Uji Regresi Moderasi
a
Coefficients
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
-.472
.641
B
Std. Error
Beta
(Constant)
-50927080.455
107995581.053
X1
-34.895
13.386
-.657
-2.607
.015
X2
49.603
13.494
.907
3.676
.001
Z
.013
.004
.543
3.227
.003
1
a. Dependent Variable: Y
Goodness of Fit
b
Model Summary
Model
R
R Square
a
1
.823
Adjusted R Square
.678
Std. Error of the Estimate
.641
210333788.97888
a. Predictors: (Constant), Z, X2, X1
b. Dependent Variable: Y
Uji Signifikansi Parameter Individual (Uji t)
a
Coefficients
Model
Unstandardized Coefficients
B
(Constant)
X1
Standardized Coefficients
Std. Error
t
Sig.
Beta
308823979.787
184445034.954
1.674
.106
-13.158
12.669
-.248
-1.039
.309
-.003
.010
-.118
-.268
.791
9.169E-010
.000
1.065
2.006
.055
1
Z
X1Z
a. Dependent Variable: Y
100
Universitas Sumatera Utara
Uji Signifikansi Parameter Individual (Uji t)
a
Coefficients
Model
Unstandardized Coefficients
B
(Constant)
Standardized Coefficients
Std. Error
t
Sig.
Beta
245386654.806
147518408.530
1.663
.108
X2
-.762
10.783
-.014
-.071
.944
Z
-.011
.007
-.453
-1.530
.138
1.083E-009
.000
1.265
3.388
.002
1
X2Z
101
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
Anggaran
Penjualan
21,756,000
20,400,000
24,200,000
21,450,000
6,500,000
21,530,000
3,446,000
19,350,000
5,250,000
19,245,000
22,100,000
23,530,000
19,500,000
19,450,000
7,500,000
14,500,000
5,200,000
14,000,000
18,000,000
20,500,000
24,000,000
16,350,000
15,275,000
18,750,000
8,200,000
16,550,000
7,500,000
15,600,000
19,750,000
28,450,000
Anggaran
Pengembangan
13,371,000
21,300,000
19,500,000
23,000,000
6,500,000
19,800,000
2,815,000
18,450,000
7,500,000
17,500,000
15,000,000
22,100,000
16,100,000
15,800,000
8,000,000
15,000,000
4,500,000
15,000,000
22,500,000
21,500,000
16,500,000
15,750,000
14,300,000
18,000,000
8,500,000
16,250,000
6,750,000
16,200,000
25,300,000
30,000,000
Total Penjualan
31,403,234,549
36,659,798,088
27,148,099,786
42,196,131,772
2,258,585,000
14,208,507,805
8,436,373,620
23,581,337,187
25,152,657,213
41,769,381,307
33,659,687,410
38,840,503,792
15,021,442,025
31,505,915,477
2,459,912,500
8,709,554,806
13,120,473,676
14,862,960,000
25,603,120,070
43,446,330,076
39,746,747,611
35,552,031,354
14,333,288,812
42,087,195,829
3,014,740,000
9,560,941,186
17,890,579,527
22,387,292,650
32,334,238,912
65,125,910,188
Laba Bersih
351,272,950
258,993,986
275,470,377
370,913,742
122,065,592
316,780,758
62,921,311
331,224,271
434,545,337
675,185,830
358,738,197
553,025,635
410,655,455
387,448,571
142,792,916
415,692,622
167,549,275
437,821,489
802,313,384
921,887,438
378,073,707
752,678,438
412,713,252
630,800,118
171,191,189
464,021,483
181,819,429
606,551,306
861,884,875
1,913,507,694
94
Universitas Sumatera Utara
Lampiran 2
Hasil Output SPSS Sebelum Moderasi
Hasil Uji Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
X1
N
X2
Y
30
30
30
Mean
16594400.0000
15759533.3333
472351354.2333
Std. Deviation
6609463.07277
6417033.20500
350937079.39734
Absolute
.161
.153
.209
Positive
.131
.104
.209
Negative
-.161
-.153
-.126
Kolmogorov-Smirnov Z
.883
.837
1.147
Asymp. Sig. (2-tailed)
.417
.485
.144
a,b
Normal Parameters
Most Extreme Differences
a. Test distribution is Normal.
b. Calculated from data.
95
Universitas Sumatera Utara
Uji Multikolinearitas
a
Coefficients
Model
Collinearity Statistics
Tolerance
VIF
(Constant)
1
X1
.214
4.674
X2
.214
4.674
a. Dependent Variable: Y
Hasil Uji Durbin-Watson
Model Summaryb
Model
1
R
R Square
a
.741
.549
Adjusted R Square
.516
Std. Error of the Estimate
244253521.62730
Durbin-Watson
1.497
a. Predictors: (Constant), X2, X1
b. Dependent Variable: Y
96
Universitas Sumatera Utara
Goodness of Fit
b
Model Summary
Model
R
R Square
Adjusted R Square
a
1
.741
.549
Std. Error of the Estimate
.516
244253521.62730
a. Predictors: (Constant), X2, X1
b. Dependent Variable: Y
Uji Regresi Berganda
Coefficientsa
Model
Unstandardized Coefficients
B
(Constant)
1
Standardized Coefficients
Std. Error
t
Sig.
Beta
-96000966.435
124357960.115
X1
-22.009
14.837
X2
59.239
15.282
-.772
.447
-.415
-1.483
.150
1.083
3.876
.001
a. Dependent Variable: Y
Uji Signifikansi Secara Simultan (Uji F)
a
ANOVA
Model
1
Sum of Squares
Df
Mean Square
F
Regression
1960734040843983620.000
2
980367020421991810.000
Residual
1610814136338068220.000
27
59659782827335864.000
Total
3571548177182051800.000
29
16.433
Sig.
b
.000
a. Dependent Variable: Y
b. Predictors: (Constant), X2, X1
97
Universitas Sumatera Utara
Lampiran 3
Hasil Output SPSS Setelah Moderasi
Hasil Uji Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Z
N
30
a,b
Mean
25402565740.9333
Normal Parameters
Std. Deviation
Most Extreme Differences
15094606020.73297
Absolute
.121
Positive
.121
Negative
-.088
Kolmogorov-Smirnov Z
.662
Asymp. Sig. (2-tailed)
.773
a. Test distribution is Normal.
b. Calculated from data.
98
Universitas Sumatera Utara
Uji Multikolinearitas
a
Coefficients
Model
Collinearity Statistics
Tolerance
VIF
(Constant)
X1
.195
5.131
X2
.203
4.915
Z
.438
2.286
1
a. Dependent Variable: Y
Hasil Uji Durbin-Watson
b
Model Summary
Model
1
R
R Square
.823a
.678
Adjusted R Square
.641
Std. Error of the Estimate
210333788.97888
Durbin-Watson
1.676
a. Predictors: (Constant), Z, X2, X1
b. Dependent Variable: Y
99
Universitas Sumatera Utara
Uji Regresi Moderasi
a
Coefficients
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
-.472
.641
B
Std. Error
Beta
(Constant)
-50927080.455
107995581.053
X1
-34.895
13.386
-.657
-2.607
.015
X2
49.603
13.494
.907
3.676
.001
Z
.013
.004
.543
3.227
.003
1
a. Dependent Variable: Y
Goodness of Fit
b
Model Summary
Model
R
R Square
a
1
.823
Adjusted R Square
.678
Std. Error of the Estimate
.641
210333788.97888
a. Predictors: (Constant), Z, X2, X1
b. Dependent Variable: Y
Uji Signifikansi Parameter Individual (Uji t)
a
Coefficients
Model
Unstandardized Coefficients
B
(Constant)
X1
Standardized Coefficients
Std. Error
t
Sig.
Beta
308823979.787
184445034.954
1.674
.106
-13.158
12.669
-.248
-1.039
.309
-.003
.010
-.118
-.268
.791
9.169E-010
.000
1.065
2.006
.055
1
Z
X1Z
a. Dependent Variable: Y
100
Universitas Sumatera Utara
Uji Signifikansi Parameter Individual (Uji t)
a
Coefficients
Model
Unstandardized Coefficients
B
(Constant)
Standardized Coefficients
Std. Error
t
Sig.
Beta
245386654.806
147518408.530
1.663
.108
X2
-.762
10.783
-.014
-.071
.944
Z
-.011
.007
-.453
-1.530
.138
1.083E-009
.000
1.265
3.388
.002
1
X2Z
101
Universitas Sumatera Utara