Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, dan Akuntabilitas Publik Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (SKPD) di Kota Medan

KUESIONER

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN
SASARAN ANGGARAN, DAN AKUNTABILITAS PUBLIK
TERHADAP KINERJA MANAJERIAL DI SATUAN
KERJA PERANGKAT DAERAH (SKPD)
DI KOTA MEDAN
OLEH

Bukhori Safianda Lubis
120503246

PROGRAM STUDI STRATA 1
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2016

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Universitas Sumatera Utara

Lampiran 1: Kuesioner Penelitian

68
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Lampiran 2: Surat Pemberian Izin Riset

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Lampiran 3
Daftar Distribusi Sampel Penelitian
Nama SKPD di Kota Medan

Kuisioner
yang
dibagikan

Kuisioner yang
dikembalikan

1.

Badan Penelitian dan Pengembangan

2

2

2.

Badan Perencanaan dan Pembangunan
Daerah

2

2

3.

Badan Lingkungan Hidup

2

2

4.

Badan Ketahanan Pangan

2

2

5.

Badan Pemberdayaan Masyarakat

2

2

6.

Badan Politik, bangsa dan Pemberdayaan
masyarakat

2

2

7.

Badan Pengelola Keuangan Daeah

2

2

8.

Dinas Pertanian dan Kelautan

2

2

9.

Dinas Kebersihan

2

2

10.

Dinas Koperasi dan UMKM

2

2

11.

Dinas Pencegah Pemadam Kebakaran

2

2

12.

Dinas Perindustrian dan Perdagangan

2

2

13.

Dinas Perumahan dan Pemukiman

2

2

14.

Dinas Perhubungan

2

2

15.

Kantor Korpri

2

2

16.

Kantor Sandi

2

2

17.

Dinas Bina Marga

2

2

18.

Dinas Sosial dan Tengakerjaan

2

2

19.

Dinas Kesehatan

2

2

20.

Dinas Tata Ruang & Tata Bangunan

2

2

21.

Badan Pelayanan dan Perizinan Terpadu

2

2

22.

Badan Penanggulangan Bencana Daerah

2

2

23.

Dinas Pertamanan

2

2

24.

Dinas Pendidikan

2

2

25.

Dinas Komunikasi dan Informasi

2

2

No

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26.

Badan Pemberdayaan Perempuan & KB

2

2

27.

Badan Penanaman Modal

2

2

28.

Kantor Diklat

2

2

29.

Kantor Arsip

2

2

30.

Inspektorat Kota Medan

2

2

31.

Satpol PP

2

2

32.

Dinas Pemuda & Olahraga

2

2

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Lampiran 4 :Pengujian Validitas dan Reliabilitas Variabel Penelitian
1. Partisipasi Penyusunan Anggaran (X1)
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)

**

**

.177

.007

.027

.689

**

.000

.000

.161

.958

.834

.000

64

64

64

64

64

64

64

1

**

**

*

-.151

-.032

.696

.576

.317

.717

**

.000

.000

.011

.233

.803

.000

64

64

64

64

64

64

64

**

1

*

-.160

-.081

.000

.024

.205

.526

.000

64

64

64

64

64

1

*

.041

.140

.040

.745

.271

.000
64

.696

.000

.000

64

64

64

**

**

**

.567

.567

TOTAL

.576

.441

.441

**

.282

.257

.691

.742

**

**

64

64

64

64

64

64

64

Pearson Correlation

.177

.317

*

*

*

1

-.169

.196

Sig. (2-tailed)

.161

.011

.024

.040

.181

.121

.000

64

64

64

64

64

64

64

1

**

.187

.003

.139

64

64

64

**

1

.282

.257

64

**

.007

-.151

-.160

.041

-.169

Sig. (2-tailed)

.958

.233

.205

.745

.181

64

64

64

64

64

Pearson Correlation

.027

-.032

-.081

.140

.196

Sig. (2-tailed)

.834

.803

.526

.271

.121

.003

64

64

64

64

64

64

64

64

**

**

**

**

**

.187

**

1

Pearson Correlation
Sig. (2-tailed)
N

.689

.717

.691

.742

.559

.360

.360

.559

Pearson Correlation

N
TOTAL

.509

**

P7

.000

.000
64

.509

P6

.000

N
P7

**

P5

.000

N
P6

.430

**

.430

P4

.000

N
P5

64

P3

.388

**

.002

.388

.000

.000

.000

.000

.000

.139

.002

64

64

64

64

64

64

64

**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

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2. Kejelasan Sasaran Anggaran (X2)

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

**

.607

**

**

P7

**

-.108

.254

*

TOTAL

.301

*

.667

**

.000

.000

.396

.043

.016

.000

64

64

64

64

64

64

64

1

**

**

*

*

.162

.674

.583

-.259

.252

.657

**

.000

.000

.039

.045

.200

.000

64

64

64

64

64

64

64

**

1

**

-.072

.189

.068

.001

.574

.134

.593

.000

64

64

64

64

64

-.139

.263

*

**

.272

.036

.002

.000

.674

.000

.000

64

64

64

**

**

**

.543

.543

P6

.000

.000
64

.607

P5

.583

.401

.401

1

.377

.637

.655

**

**

.000

.000

.001

64

64

64

64

64

64

64

64

-.108

-.259

*

-.072

-.139

1

.096

.173

.295

.396

.039

.574

.272

.450

.171

.018

64

64

64

64

64

64

64

*

*

.189

.263

*

.096

1

*

.252

64

.254

Sig. (2-tailed)

.043

.045

.134

.036

.450

64

64

64

64

64

**

.173

.319

.319

.570

*

**

.010

.000

64

64

64

*

1

Pearson Correlation

.301

*

.162

.068

Sig. (2-tailed)

.016

.200

.593

.002

.171

.010

64

64

64

64

64

64

64

64

**

**

**

**

*

**

**

1

N
TOTAL

.485

**

.485

P4

Pearson Correlation

N
P7

64

P3

Pearson Correlation
Sig. (2-tailed)
N

.667

.657

.637

.377

.655

.295

.570

.589

**

.000

.589

.000

.000

.000

.000

.018

.000

.000

64

64

64

64

64

64

64

**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

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3. Akuntabilitas Publik (X3)
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

P8

Pearson Correlation
Sig. (2-tailed)
N

P9

Pearson Correlation
Sig. (2-tailed)
N

TOTAL Pearson Correlation
Sig. (2-tailed)
N

64
.504

**

P3

.504

**

.596

**

**

.000

64

64

64

64

64

64

64

64

64

1

**

**

*

**

**

**

*

.635

.720

.267

.580

.490

.368

.294

.753

**

.000

.000

.033

.000

.000

.003

.018

.000

64

64

64

64

64

64

64

64

64

**

1

.635

.720

**

.346

**

**

**

.517

**

.799

**

.000

64

64

64

64

64

64

64

64

**

1

.308

.833

.346

**

*

**

**

.512

**

.814

**

.000

.000

64

64

64

64

64

64

64

*

1

.308

64

64

64

**

**

**

**

.387

.673

.673

**

.612

**

64

64

64

64

1

**

**

**

64

64

64

64

64

**

**

**

**

**

**

.578

.578

.701

**

.002

.000

64

64

64

64

1

**

**

.000

.001

.000

.000

64

64

64

64

64

64

64

**

**

**

**

**

**

**

.715

.000

.003

.000

.000

.001

.004

.000

64

64

64

64

64

64

64

**

*

**

**

**

**

**

.376

.376

.004

.000

.354

.354

.000

.000

.424

**

64

64

.512

.424

.000

.000

.398

**

.000

.002

.463

.398

.001

.005

.482

**

.000

.000

.405

.482

.000

.000

.517

**

.000

64

.509

.463

.001

**

.451

.405

.002

64

.350

.387

.013

.013

.294

**

.000

.005

.368

.509

.000

.033

.490

.451

.000

.002

.580

.350

.005

64

*

**

.005

64
.267

.833

.000

64

.619

.776

.000

.000

.614

.619

.000

.000

.433

.614

TOTAL
**

.000

.000

.450

.433

P9
**

.000

64

**

.450

P8
**

.002

64

.379

.379

P7
**

.000

.000

**

.653

P6
**

.000

.000

.653

.596

P5
**

.000

.000
64

P4
**

.593

.715

.593

.755

**

.000

.000

.000

64

64

64

1

**

.780

.754

**

.000

.000

64

64

64

**

1

.780

.743

**

.000

.018

.000

.000

.000

.002

.000

.000

64

64

64

64

64

64

64

64

64

64

**

**

**

**

**

**

**

**

**

1

.776

.753

.799

.814

.612

.701

.755

.754

.000

.743

.000

.000

.000

.000

.000

.000

.000

.000

.000

64

64

64

64

64

64

64

64

64

**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

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4. Kinerja Manajerial (Y)
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

P8

Pearson
Correlation
Sig. (2-tailed)
N

P3

.504

**

P4

.407

**

P5

.607

**

P6

.411

**

P7

.282

*

P8

.468

TOTAL

**

.182

.696

**

.000

.001

.000

.001

.024

.000

.151

.000

64

64

64

64

64

64

64

64

64

**

1

**

.191

.191

.309

.000

.000

.131

.130

.013

.009

.000

64

64

64

64

64

64

64

64

**

1

**

.204

.257

.504

.000
64
.407

**

.664

.001

.000

64

64

.607

**

.436

**

.664

**

.436

.507

**

.428

**

.434

.000

64

64

64

64

64

64

64

**

1

**

.157

.507

.587

**

.452

**

64

**

.191

.001

.131

.000

.000

64

64

64

64

*

.191

.024

.130

.000

.000

.000

64

64

64

64

64

*

.204

.000

.013

.106

.003

.000

.000

64

64

64

64

64

64

*

.157

.182

.324

**

**

.041

64

.309

.657

**

.106

64

**

*

.602

.000

.000

.468

**

.000

.000

.282

.324

.000

.000

.411

*

.428

.434

**

**

.257

.370

.735

**

.000

.000

.003

.215

.000

64

64

64

64

64

64

**

1

.587

.452

.370

**

**

.776

**

.443

**

.356

**

.769

**

.000

.000

.004

.000

64

64

64

64

64

**

1

.776

.443

.356

**

**

.637

**

.495

**

.778

**

.000

.000

.000

64

64

64

64

**

1

.637

.495

**

.622

**

.743

**

.000

.000

64

64

64

**

1

.622

.151

.009

.041

.215

.004

.000

.000

64

64

64

64

64

64

64

.612

**

.000
64

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TOTAL

Pearson

.696

Correlation
Sig. (2-tailed)
N

**

.602

**

.657

**

.735

**

.769

**

.778

**

.743

**

.612

**

.000

.000

.000

.000

.000

.000

.000

.000

64

64

64

64

64

64

64

64

**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

1. Partisipasi Penyusunan Anggaran (X1)

Reliability Statistics
Cronbach's
Alpha

N of Items
.713

6

2. Kejelasan Sasaran Anggaran (X2)
Reliability Statistics
Cronbach's
Alpha

N of Items
.622

7

3. Akuntabilitas Publik (X3)

Reliability Statistics
Cronbach's
Alpha

N of Items
.898

9

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1

64

4.kinerja Manajerial (Y)
Reliability Statistics
Cronbach's
Alpha

N of Items
.849

8

Lampiran 5 :Hasil Uji Normalitas

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One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N

64

Normal Parameters

a,b

Mean

.0000000

Std. Deviation
Most Extreme Differences

4.67084710

Absolute

.134

Positive

.134

Negative

-.052

Test Statistic

.134

Asymp. Sig. (2-tailed)

.062

c

a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.

Lampiran 6 : Hasil Uji Multikolinearitas

Coefficients

a

Collinearity Statistics
Model

Tolerance

VIF

(Constant)
Partisipasi Penyusunan Anggaran

.790

1.267

Kejelasan Sasaran Anggaran

.675

1.481

Akuntabilitas Publik

.832

1.202

a. Dependent Variable: Kinerja Manajerial

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Lampiran 7 : Hasil Uji Heteroskedastisitas

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Lampiran 8 : Hasil Uji Hipotesis
Uji-t
Coefficientsa

Model

Unstandardized

Standardized

Coefficients

Coefficients

B
(Constant)

Std. Error

t

Sig.

Beta

-11.561

8.236

.686

.177

.446

3.872 .000

Kejelasan Sasaran Anggaran .679

.323

.262

2.100 .040

Akuntabilitas Publik

.176

.014

.122

Partisipasi Penyusunan
Anggaran

.021

-1.404 .166

.903

a. Dependent Variable: Kinerja Manajerial

Uji-f
ANOVAa
Model
1

Sum of Squares
Regression

Df

Mean Square

164.849

3

54.950

Residual

1434.372

127

11.294

Total

1599.221

130

F
4.865

Sig.
.003b

a. Dependent Variable: Kualitas APBD
b. Predictors: (Constant), Transparansi Publik, Akuntabilitas Publik, PartisipasiMasyarakat

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Lampiran 9 : Hasil Uji Koefisien Determinasi
b

Model Summary

Model
1

R
.610

Adjusted R

Std. Error of the

Square

Estimate

R Square
a

.372

.341

4.786

a. Predictors: (Constant), Akuntabilitas Publik, Partisipasi Penyusunan
Anggaran, Kejelasan Sasaran Anggaran
b. Dependent Variable: Kinerja Manajerial

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