Lampiran 4 Uji Validitas dan Reliabilitas Kuesioner Partisipasi Penyusunan Anggaran Reliability PENGARUH STRUKTUR ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL (Studi Empiris pada Perusahaan Teksti

Lampiran 4
Uji Validitas dan Reliabilitas Kuesioner Partisipasi Penyusunan
Anggaran
Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05

Statistics for

SCALE

Mean
19,2667

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

3,7000

3,8333
3,8667
3,9000
3,9667

,9523
,7915
,9371
,8030
,8503

30,0
30,0
30,0
30,0
30,0
N of
Variables
5


Variance
7,2368

Std Dev
2,6901

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

Corrected
ItemTotal
Correlation


15,5667
15,4333
15,4000
15,3667
15,3000

4,8057
4,9437
5,2828
5,2747
5,1828

Item-total Statistics

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05


Alpha
if Item
Deleted

,4650
,4735
,5498
,5571
,5438

,7364
,7830
,7011
,6410
,6471

Reliability Coefficients
N of Cases =
Alpha =


,6972

30,0

N of Items =

5

Uji Validitas dan Reliabilitas Kuesioner Struktur Organisasi
Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.


ITEM01
ITEM02
ITEM03
ITEM04
ITEM05

Statistics for
SCALE

Mean
19,1667

A N A L Y S I S

-

S C A L E

(A L P H A)


Mean

Std Dev

Cases

3,8333
3,8667
3,4667
3,7333
4,2667

,7466
,9732
,8193
,9072
,7849

30,0
30,0

30,0
30,0
30,0
N of
Variables
5

Variance
8,6954

Std Dev
2,9488

Scale
Mean
if Item
Deleted

Scale
Variance

if Item
Deleted

Corrected
ItemTotal
Correlation

15,3333
15,3000
15,7000
15,4333
14,9000

7,3333
5,3207
5,7345
5,3575
5,9552

Item-total Statistics


ITEM01
ITEM02
ITEM03
ITEM04
ITEM05

Alpha
if Item
Deleted

,4990
,5407
,5835
,5989
,5545

,7774
,6648
,6489
,6385
,6619

Reliability Coefficients
N of Cases =
Alpha =

,7303

30,0

N of Items =

5

Uji Validitas dan Reliabilitas Kuesioner Ketidakpastian
Lingkungan
Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05
ITEM06
ITEM07
ITEM08
ITEM09
ITEM10
ITEM11
ITEM12
ITEM13
ITEM14

Statistics for
SCALE

Mean
55,9000

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

3,9667
3,9667
3,8667
3,8333
4,1000
4,0667
3,9333
3,9333
4,0000
3,9667
4,1000
3,8333
4,0000
4,3333

,8503
,8899
1,0743
1,0532
,9229
,9803
,9072
,9072
,8305
,9994
,9595
,9499
,9469
,7581

30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
N of
Variables
14

Variance
75,6103

Std Dev
8,6954

Scale
Variance
if Item
Deleted
67,7195
64,4782
63,4816
62,4782
65,1310
67,9368
65,8954
67,2057
67,1966
63,1678
64,9241
64,4782
66,6448
68,8057

Corrected
ItemTotal
Correlation
,5122
,7235
,6411
,7221
,6463
,4154
,6037
,5097
,5673
,7203
,6315
,6706
,5219
,4954

Item-total Statistics
Scale
Mean
if Item
Deleted
51,9333
51,9333
52,0333
52,0667
51,8000
51,8333
51,9667
51,9667
51,9000
51,9333
51,8000
52,0667
51,9000
51,5667

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05
ITEM06
ITEM07
ITEM08
ITEM09
ITEM10
ITEM11
ITEM12
ITEM13
ITEM14

Reliability Coefficients
N of Cases =
Alpha =

,9029

30,0

N of Items = 14

Alpha
if Item
Deleted
,8994
,8913
,8945
,8907
,8943
,9038
,8960
,8996
,8975
,8909
,8948
,8932
,8993
,9000

Uji Validitas dan Reliabilitas Kuesioner Kinerja Manajerial
Reliability
****** Method 1 (space saver) will be used for this analysis ******

R E L I A B I L I T Y

1.
2.
3.
4.
5.
6.
7.
8.
9.

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05
ITEM06
ITEM07
ITEM08
ITEM09

Statistics for
SCALE

Mean
39,0667

A N A L Y S I S

-

S C A L E

(A L P H A)

Mean

Std Dev

Cases

4,2333
4,3333
4,6333
4,4000
4,2667
4,2333
4,2333
4,3000
4,4333

,7739
,7112
,5561
,6215
,8277
,7739
,7739
,7022
,7279

30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
30,0
N of
Variables
9

Variance
5,0989

Std Dev
2,2581

Scale
Mean
if Item
Deleted

Scale
Variance
if Item
Deleted

Corrected
ItemTotal
Correlation

34,8333
34,7333
34,4333
34,6667
34,8000
34,8333
34,8333
34,7667
34,6333

4,1437
4,4782
4,6678
5,1264
4,5103
4,9713
3,5920
4,5989
4,3092

Item-total Statistics

ITEM01
ITEM02
ITEM03
ITEM04
ITEM05
ITEM06
ITEM07
ITEM08
ITEM09

Alpha
if Item
Deleted

,4131
,4382
,4507
,5470
,5275
,5366
,5096
,5023
,4860

,7101
,6710
,6664
,6799
,7241
,6987
,6638
,6960
,7354

Reliability Coefficients
N of Cases =
Alpha =

,6867

30,0

N of Items =

9

Lampiran 5
Statistik Deskriptif
Frequencies
Statistics

N

Valid
Missing

Mean
Median
Mode
Std. Deviation
Minimum
Maximum

Partisipasi
Penyusunan
Anggaran
30
0
19,2667
20,0000
21,00
2,6901
13,00
23,00

Struktur
Organisasi
30
0
19,1667
20,0000
17,00a
2,9488
12,00
24,00

a. Multiple modes exist. The smallest value is shown

Ketidakpastia
n Lingkungan
30
0
55,9000
57,5000
55,00a
8,6954
38,00
67,00

Kinerja
Manajerial
30
0
39,0667
39,0000
41,00
2,2581
33,00
42,00

Lampiran 6
Uji Normalitas
NPar Tests
Descriptive Statistics
N
Unstandardized Residual

30

Mean
,00000

Std. Deviation
,94294

One-Sample Kolmogorov-Smirnov Test

N
Normal Parameters a,b
Most Extreme
Differences

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.

Unstandardiz
ed Residual
30
,00000
,94294
,189
,143
-,189
1,034
,235

Minimum
-2,504

Maximum
1,704

Lampiran 7
Uji Multikolinieritas
Regression
Variables Entered/Removedb

Model
1

Variables
Removed

Variables Entered
Partisipasi_Ketidakpastian, Struktur
Organisasi, Ketidakpastian
Lingkungan, Partisipasi Penyusunan
a
Anggaran, Partisipasi_Struktur

Method
,

Enter

a. All requested variables entered.
b. Dependent Variable: Kinerja Manajerial
Model Summary

Model
1

R
R Square
,909a
,826

Adjusted
R Square
,789

Std. Error of
the Estimate
1,0365

a. Predictors: (Constant), Partisipasi_Ketidakpastian,
Struktur Organisasi, Ketidakpastian Lingkungan,
Partisipasi Penyusunan Anggaran, Partisipasi_Struktur
ANOVAb

Model
1

Regression
Residual
Total

Sum of
Squares
122,082
25,785
147,867

df
5
24
29

Mean Square
24,416
1,074

F
22,726

Sig.
,000a

a. Predictors: (Constant), Partisipasi_Ketidakpastian, Struktur Organisasi,
Ketidakpastian Lingkungan, Partisipasi Penyusunan Anggaran,
Partisipasi_Struktur
b. Dependent Variable: Kinerja Manajerial
a
Coefficients

Standardi
zed
Unstandardized Coefficien
Coefficients
ts
B
Std. Error
Beta
22,810
3,840

Model
1
(Constant)
Partisipasi Penyusunan
,594
Anggaran
Struktur Organisasi
,964
Ketidakpastian Lingkunga
,188
Partisipasi_Struktur
,065E-02
Partisipasi_Ketidakpastian,549E-03

a. Dependent Variable: Kinerja Manajerial

t
5,940

Collinearity Statistics
Sig.
Tolerance
VIF
,000

,214

,707

2,779

,010

,112

8,912

,235
,051
,012
,003

1,259
,722
1,254
,775

4,101
3,714
2,612
2,978

,000
,001
,015
,007

,177
,192
,315
,107

5,649
5,206
3,175
9,330

a
Collinearity Diagnostics

Variance Proportions
Partisipasi
Penyusunan Struktur KetidakpastiaPartisipasiPartisipasi_K
Condition
Model Dimension
Eigenvalue Index (Constant) Anggaran Organisasin Lingkungan _Struktur etidakpastian
1
1
5,914
1,000
,00
,00
,00
,00
,00
,00
2
4,697E-02
11,220
,00
,00
,00
,03
,02
,01
3
,654E-02
14,928
,03
,00
,01
,00
,00
,08
4
,078E-02
23,420
,03
,07
,04
,08
,00
,00
5
,577E-03
61,242
,21
,33
,08
,76
,02
,74
6
5,914E-04
99,998
,72
,60
,87
,13
,96
,17
a.Dependent Variable: Kinerja Manajerial

Lampiran 8
Uji Heteroskedastisitas
Regression
Variables Entered/Removedb

Model
1

Variables
Removed

Variables Entered
Partisipasi_Ketidakpastian, Struktur
Organisasi, Ketidakpastian
Lingkungan, Partisipasi Penyusunan
a
Anggaran, Partisipasi_Struktur

Method
,

Enter

a. All requested variables entered.
b. Dependent Variable: ABS_RES
Model Summary

Model
1

R
R Square
,267a
,071

Adjusted
R Square
-,122

Std. Error of
the Estimate
,61739

a. Predictors: (Constant), Partisipasi_Ketidakpastian,
Struktur Organisasi, Ketidakpastian Lingkungan,
Partisipasi Penyusunan Anggaran, Partisipasi_Struktur
ANOVAb

Model
1

Regression
Residual
Total

Sum of
Squares
,703
9,148
9,852

df
5
24
29

Mean Square
,141
,381

F
,369

Sig.
,865a

a. Predictors: (Constant), Partisipasi_Ketidakpastian, Struktur Organisasi,
Ketidakpastian Lingkungan, Partisipasi Penyusunan Anggaran,
Partisipasi_Struktur
b. Dependent Variable: ABS_RES

Coefficientsa

Model
1

(Constant)
Partisipasi Penyusunan
Anggaran
Struktur Organisasi
Ketidakpastian Lingkungan
Partisipasi_Struktur
Partisipasi_Ketidakpastian

a. Dependent Variable: ABS_RES

Unstandardized
Coefficients
B
Std. Error
2,455
2,287

Standardi
zed
Coefficien
ts
Beta

t
1,073

Sig.
,294

-1,51E-02

,127

-,070

-,119

,906

-,108
4,352E-05
3,452E-03
-6,02E-04

,140
,030
,007
,002

-,544
,001
,547
-,240

-,768
,001
,494
-,399

,450
,999
,626
,694

Lampiran 9
Uji Autokorelasi
Regression
Variables Entered/Removedb

Model
1

Variables Entered
Partisipasi_Ketidakpastian, Struktur
Organisasi, Ketidakpastian Lingkungan,
Partisipasi Penyusunan
Anggaran,
a
Partisipasi_Struktur

Variables
Removed

Method
,

Enter

a. All requested variables entered.
b. Dependent Variable: Kinerja Manajerial

Model Summaryb

Model
1

R
R Square
,909a
,826

Adjusted
R Square
,789

Std. Error of
the Estimate
1,0365

Durbin-W
atson
2,136

a. Predictors: (Constant), Partisipasi_Ketidakpastian, Struktur
Organisasi, Ketidakpastian Lingkungan, Partisipasi Penyusunan
Anggaran, Partisipasi_Struktur
b. Dependent Variable: Kinerja Manajerial
ANOVAb

Model
1

Regression
Residual
Total

Sum of
Squares
122,082
25,785
147,867

df
5
24
29

Mean Square
24,416
1,074

F
22,726

Sig.
,000a

a. Predictors: (Constant), Partisipasi_Ketidakpastian, Struktur Organisasi,
Ketidakpastian Lingkungan, Partisipasi Penyusunan Anggaran,
Partisipasi_Struktur
b. Dependent Variable: Kinerja Manajerial
Coefficients a

Model
1

(Constant)
Partisipasi Penyusunan
Anggaran
Struktur Organisasi
Ketidakpastian Lingkungan
Partisipasi_Struktur
Partisipasi_Ketidakpastian

a. Dependent Variable: Kinerja Manajerial

Unstandardized
Coefficients
B
Std. Error
22,810
3,840

Standardi
zed
Coefficien
ts
Beta

t
5,940

Sig.
,000

,594

,214

,707

2,779

,010

,964
,188
3,065E-02
7,549E-03

,235
,051
,012
,003

1,259
,722
1,254
,775

4,101
3,714
2,612
2,978

,000
,001
,015
,007

Lampiran 10
Uji Hipotesis
Regression
Variables Entered/Removedb

Model
1

Variables
Removed

Variables Entered
Partisipasi_Ketidakpastian, Struktur
Organisasi, Ketidakpastian
Lingkungan, Partisipasi Penyusunan
a
Anggaran, Partisipasi_Struktur

Method
,

Enter

a. All requested variables entered.
b. Dependent Variable: Kinerja Manajerial
Model Summary

Model
1

R
R Square
,909a
,826

Adjusted
R Square
,789

Std. Error of
the Estimate
1,0365

a. Predictors: (Constant), Partisipasi_Ketidakpastian,
Struktur Organisasi, Ketidakpastian Lingkungan,
Partisipasi Penyusunan Anggaran, Partisipasi_Struktur
ANOVAb

Model
1

Regression
Residual
Total

Sum of
Squares
122,082
25,785
147,867

df
5
24
29

Mean Square
24,416
1,074

F
22,726

Sig.
,000a

a. Predictors: (Constant), Partisipasi_Ketidakpastian, Struktur Organisasi,
Ketidakpastian Lingkungan, Partisipasi Penyusunan Anggaran,
Partisipasi_Struktur
b. Dependent Variable: Kinerja Manajerial

Coefficientsa

Model
1

(Constant)
Partisipasi Penyusunan Anggaran
Struktur Organisasi
Ketidakpastian Lingkungan
Partisipasi_Struktur
Partisipasi_Ketidakpastian

a. Dependent Variable: Kinerja Manajerial

Unstandardized
Coefficients
B
Std. Error
22,8098
3,840
,5936
,214
,9639
,235
,1876
,051
,0307
,012
,0075
,003

Standardi
zed
Coefficien
ts
Beta
,707
1,259
,722
1,254
,775

t
5,940
2,779
4,101
3,714
2,612
2,978

Sig.
,000
,010
,000
,001
,015
,007