PENGARUH PARTISIPASI ANGGARAN,KEJELASAN SASARAN ANGGARAN,UMPAN BALIK ANGGARAN,PENDIDIKAN DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA DAN KINERJA MANAJER PERUSAHAAN MANUFAKTUR - Unika Repository

INSTRUMEN PARTISIPASI ANGGARAN (MILANI, 1975)

  Pertanyaan berikut ini dapat digunakan untuk mendeskripsikan peranan yang Bapak/Ibu yang dalam merancang anggaran untuk divisi Bapak/Ibu dengan memberi tanda ( √ ) pada salah satu nomor dari 1 sampai dengan 5 pada skala untuk masing-masing pertanyaan berikut ini:

  1. Kategori mana dibawah ini yang menjelaskan dengan sebaik-baiknya tentang kegiatan anda ketika anggaran sedang disusun? Saya ikut serta dalam penyusunan: Tidak satu anggaran pun Semua anggaran

  1

  2

  3

  4

  5

  2. Kategori manakah dibawah ini yang menjelaskan dengan paling baik alasan yang diberikan oleh atasan anda ketika revisi anggaran dibuat? Alasannya adalah:

  1

  2

  3

  4

  5 Sangat sembarangan dan/tidak Sangat masuk akal dan/logis logis

  3. Seberapa sering anda menyatakan permintaan anda, pendapat dan/usulan tentang anggaran ke atasan anda tanpa diminta?

  1

  2

  3

  4

  5 Pertanyaan berikut digunakan untuk menilai kejelasan anggaran perusahaan dimana Bapak/Ibu Bekerja. Instrumen kejelasan sasaran anggaran terdiri dari 3 pertanyaan yang berkaitan dengan tingkat kejelasan sasaran anggaran yang diketahui oleh manajer, prioritas anggaran dan ketidakraguan manajer akan sasaran anggaran. Berikan tanda ( √ ) pada rentang jawaban yang disediakan adalah 1 – 5 untuk instruken kejelasan sasaran anggaran dan umpan balik anggaran.

  1 = Sangat tidak setuju (STS) 2 = Tidak setuju (TS) 3 = netral (N) 4 = setuju (S) 5 = sangat setuju (SS)

  

No Pertanyaan STS TS N S SS

  1. Saya yakin mengetahui sasaran penganggaran yang ingin dicapai dalam perusahaan saya

  2. Saya tahu prioritas-prioritas penting dalam anggaran perusahaan

  3. Saya tidak meragukan akan sasaran yang telah disusun dalam perusahaan saya bekerja

  Pendidikan terakhir yang Bapak/Ibu tempuh adalah: SLTA D3 Sarjana Master Doktor

PENGALAMAN KERJA (KENIS, 1979)

  Berikut adalah pertanyaan untuk mengetahui seberapa lama pengalaman kerja Bapak/Ibu: 0 – 2 tahun 3 – 4 tahun 5 – 6 tahun 7 – 8 tahun > 8 tahun

INSTRUMEN KEPUASAN KERJA ( WEISS ET ALL., 1967)

  Pertanyaan-pertanyaan dibawah ini berhubungan dengan persepsi anda tentang kepuasan kerja yang dirasakan dalam aktivitas pekerjaan anda cukup memilih salah satu alternatif jawaban yang tersedia dengan memberikan tanda ( √ ) pada angka 1 sampai 5 sebagai berikut: Dengan ketentuan bahwa: 1 2 3 4

  5 Sanga

  9. Saya puas atas kesempatan mengerjakan sesuatu 1 2 3 4 5 untuk orang lain

  10. Saya puas astas kesempatan yang ada untuk 1 2 3 4 5 memberitahu orang lain mengenai apa yang harus dikerjakan

  11. Saya puas atas kesempatan untuk mengerjakan 1 2 3 4 5 sesuatu dengan menggunakan kemampuan saya sepenuhnya

  12. Saya puas terhadap bagaimana kebijakan pimpinan 1 2 3 4 5 di tetapkan dalam praktek

  13. Saya puas atas gaji saya dan banyaknya kerja yang 1 2 3 4 5 harus saya lakukan

  14. Saya puas atas kesempatan mengembangkan diri 1 2 3 4 5 pada pekerjaan ini

  15. Saya puas terhadap kebebasan untuk menggunakan 1 2 3 4 5 pertimbangan saya sendiri

  16. Saya puas atas kesempatan untuk mencoba metode 1 2 3 4 5 saya sendiri dalam mengerjakan tugas

  17. Secara umum saya puas terhadap pekerjaan yang 1 2 3 4 5 saya lakukan

  18. Rekan-rekan kerja saya kooperatif dalam 1 2 3 4 5 menyelesaikan pekerjaan kantor

  19. Saya puas atas pujian yang saya peroleh karena 1 2 3 4 5 mengerjakan tugas dengan baik

  20. Saya puas karena mampu mencapai sesuatu yang 1 2 3 4 5 saya inginkan dengan menyelesaikan pekerjaan Berikut ini daftar pernyataan yang melukiskan tugas Bapak/ Ibu yang perlu diberikan skor :

No Bidang Tuas Skala Kinerja 1 sampai dengan 5

  1 Perencanaan

  1 2 3 4 5

  Menentukan tujuan, kebijakan dan tindakan/ pelaksanaan, penjadwalan kerja, penganggaran, merancang prosedur, pemrograman,…

  2 Investigasi

  1 2 3 4 5

  Mengumpulkan dan menyampaikan informasi untuk catatan, laporan dan rekening, pengukur hasil, menentukan persediaan, analisis pekerjaan,…

  3 Pengkoordinasian

  1 2 3 4 5

  Tukar menukar informasi dengan orang di bagian organisasi yang lain untuk engkaitkan dan menyesuaikan program, memberitahu bagian lain, hubungan dengan manajer lain,…

  4 Evaluasi

  1 2 3 4 5

  Menilai dan mengukur proposal, kinerja yang diamati atau dilaporkan, penilaian pegawai, penilaian catatan hasil, penilaian laporan keuangan, pemeriksaan produk,…

  5 Pengawasan

  1 2 3 4 5

  Mengarahkan, memimpin dan mengembangkan bawahan, membimbing, melatih dan menjelaskan peraturan kerja pada bawahan, memberikan tugas pekerjaan dan menangani keluhan,…

  6 Pemilihan Staf

  1 2 3 4 5

IDENTITAS RESPONDEN

  12 PT. Guna Mekar Industri Lin Natalia 30 th P Acounting 4 th

  21 PT. Antika Sanjaya 42 th L Manajer Produksi 13 th

  20 PT. Antika Sanjaya 48 th L Manajer Keuangan 10 th

  19 PT. Muliaprima Replicatama 30 th L Keuangan 3 th

  18 PT. Muliaprima Replicatama 29 th P HRD 1.5 th

  17 PT. Muliaprima Replicatama 27 th L Pemasaran 2 th

  16 PT. Muliaprima Replicatama 25 th P Produksi 1 th

  15 PT. Guna Mekar Industri Endang 35 th P Bag. HPD 12 th

  14 PT. Guna Mekar Industri Bagus AM 34 th L Purchasing 5 th

  13 PT. Guna Mekar Industri Yuni 38 th P Produksi 13 th

  No Perusahaan Nama Umur JK Jabatan Lama

  Bekerja

  10 PT. Nyonya Meneer 40 th P Produksi 15 th

  9 PT. Nyonya Meneer 35 th P Keuangan 12 th

  8 PT. Nyonya Meneer 35 th P Personalia 10 th

  7 PT. Aquafarm Nusantara 36 th L

  6 PT. Aquafarm Nusantara 35 th L Manajer Personalia 11 th

  5 PT. Aquafarm Nusantara 36 th L

  4 PT. Aquafarm Nusantara 31 th L

  3 PT. Sampharindo Perdana Linda 29 th P Kabag. Lab. QC 5 th

  2 PT. Sampharindo Perdana 24 th L 1 th

  1 PT. Sampharindo Perdana Rukmana 40 th L 15 th

  11 PT. Nyonya Meneer 38 th P Pemasaran 12 th

Instrumen Partisipasi Anggaran Kejelasan Sasaran Anggaran

  No 1 2 3 4 5 6 Tot No 1 2 3 Tot 1 3 4 4 4 4 3 22 1 4 4 4

  12 2 2 3 2 3 3 3 16 2 3 3 3

  9 3 3 3 3 1 5 3 18 3 2 2 2

  6 4 4 5 3 4 4 3 23 4 4 4 5

  13 5 4 5 3 4 5 3 24 5 4 4 4

  12 6 4 4 4 4 5 4 25 6 4 4 4

  12 7 3 4 4 5 4 5 25 7 3 4 3

  10 8 3 3 4 4 4 3 21 8 4 4 4

  12 9 4 4 4 4 4 4 24 9 4 4 4

  12 10 3 4 3 3 3 3 19 10 4 5 4 13 11 4 4 3 4 4 3 22 11 4 4 4 12 12 3 3 3 3 3 3 18 12 3 4 3 10 13 1 5 3 4 4 3 20 13 4 4 5 13 14 4 5 3 4 5 3 24 14 4 4 4 12 15 2 3 3 3 3 3 17 15 4 4 4 12 16 4 4 5 4 4 5 26 16 4 4 4 12 17 5 5 4 4 3 4 25 17 3 3 3

  9 18 4 4 5 3 4 4 24 18 4 4 4 12 19 3 3 4 5 4 3 22 19 4 5 4 13 20 3 3 3 2 3 3 17 20 3 3 3

  9 21 4 4 4 4 4 4 24 21 3 3 3 9 22 2 3 3 2 2 2 14 22 3 3 3

  9

Umpan Balik Anggaran Pendidikan Pengalaman

  No 1

  2

  3 Tot No 1 No 5 1 4 4 5 13 1 1 1 1 2 3 4 3 10 2 1 2 3 3 3 3 2 8 3 3 3 3 4 5 5 4 14 4 3 4 2 5 4 4 4 12 5 3 5 5 6 4 5 4 13 6 3 6 3 7 5 5 5 15 7 3 7 4 8 4 4 4 12 8 3 8 3 9 4 4 4 12 9 2 9 3 10 4 4 4 12 10 2 10 5 11 4 4 3 11 11 2 11 2 12 3 2 2 7 12 3 12 5 13 5 5 4 14 13 3 13 5 14 4 4 4 12 14 3 14 5 15 4 4 4 12 15 3 15 1 16 4 4 4 12 16 3 16 2 17 4 3 5 12 17 3 17 3 18 4 4 4 12 18 3 18 3 19 4 4 4 12 19 3 19 5 20 3 3 3 9 20 3 20 5 21 3 3 3 9 21 3 21 2 22 3 3 3 9 22 3 22 3

Instrumen Kepuasan Kerja

  3

  4

  4

  4

  4

  4

  4

  4

  4

  4

  80 16 4 4 4 4 4 3 3 3 3 4

  4

  4

  3

  69 15 4 4 4 4 4 4 4 4 4 4

  5

  5

  5

  3

  4

  4

  76 17 2 3 3 4 3 3 2 5 4 4

  3

  4

  2

  3

  4

  4

  4

  4

  4

  4

  4

  4

  3

  4

  3

  3

  69 13 2 4 4 5 2 2 4 3 5 5

  3

  3

  3

  1

  4

  5

  2

  3

  5

  4

  68 14 2 4 4 4 2 3 4 3 5 5

  3

  2

  4

  2

  4

  4

  2

  3

  4

  3

  3

  3

  3

  2

  2

  55 21 5 5 4 4 4 3 4 4 4 4

  4

  4

  4

  4

  4

  4

  3

  3

  4

  3

  78 22 2 3 3 2 2 2 3 3 4 2

  2

  3

  3

  3

  3

  3

  3

  3

  5

  5

  59

  2

  3

  3

  79 19 3 3 3 4 3 4 4 3 3 3

  4

  67 18 4 4 4 4 4 4 4 4 4 4

  4

  4

  4

  4

  3

  4

  3

  4

  4

  5

  3

  3

  4

  4

  4

  3

  3

  4

  5

  3

  3

  69 20 3 3 3 3 3 3 3 3 3 3

  3

  2

  2

  4

  1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Tot 1 4 4 3 4 3 3 3 3 4 4

  4

  3

  45 4 2 4 4 5 2 2 4 3 5 5

  3

  3

  3

  3

  4

  4

  3

  3

  5

  4

  71 5 2 4 4 4 2 3 4 3 5 5

  2

  1

  3

  2

  4

  4

  3

  3

  5

  4

  69 6 5 5 5 4 5 5 5 4 4 4

  5

  4

  4

  2

  2

  4

  3

  3

  4

  4

  3

  3

  3

  3

  2

  3

  67 2 3 3 3 3 3 3 3 3 3 3

  3

  3

  3

  3

  3

  3

  3

  3

  3

  3

  60 3 1 1 2 2 3 1 3 3 3 2

  3

  1

  3

  3

  3

  3

  5

  4

  79 12 3 3 4 4 4 3 3 3 4 3

  4

  4

  4

  4

  4

  4

  80 10 4 4 4 4 5 5 4 4 4 4

  4

  4

  4

  4

  4

  4

  4

  4

  4

  4

  82 11 4 4 5 4 4 4 4 4 4 4

  4

  3

  4

  4

  4

  4

  4

  3

  4

  4

  4

  4

  4

  5

  5

  4

  4

  89 7 5 5 5 5 5 4 3 5 5 5

  5

  4

  5

  4

  3

  3

  3

  5

  4

  4

  88 8 4 4 4 4 4 4 4 4 4 4

  4

  4

  4

  4

  4

  4

  4

  4

  4

  4

  80 9 4 4 4 4 4 4 4 4 4 4

  4

  3

Descriptives Descriptive Statistics

  39

  39

  Percent

  Frequency Percent Valid Percent Cumulative

  Jenis Kelamin Pendidikan Pengalaman

  N Usia

  39 Valid Missing

  39

  39

  39

  N Minimum Maximum Mean Std. Deviation

  39 Partisipasi Anggaran Kejelasan Sasaran Anggaran Umpan Balik Anggaran Pendidikan Pengalaman Kepuasan Kerja Kinerja Manajerial Valid N (listwise)

  34 26.13 3.895

  19

  89 70.40 14.968

  14

  7

  26 21.18 3.308

  39

  6

  14 11.41 1.743

  39

  15 11.64 1.899

  40

  39

  1

  4 2.87 .570

  40

  1

  5 3.15 1.331

Frequencies Statistics

Frequency Table Usia

  Pendidikan

  Cumulative Frequency Percent Valid Percent Percent

  Valid SLTA

  2

  5.1

  5.1

  5.1 D3

  3

  7.7

  7.7

  12.8 Sarjana

  32

  82.1

  82.1

  94.9 Master

  2

  5.1 5.1 100.0 Total 39 100.0 100.0

  Pengalaman

  Cumulative Frequency Percent Valid Percent Percent

  Valid 0-2 tahun

  4

  10.3

  10.3

  10.3 3-4 tahun

  9

  23.1

  23.1

  33.3 5-6 tahun

  14

  35.9

  35.9

  69.2 7-8 tahun

  1

  2.6

  2.6

  71.8 > 8 tahun

  11

  28.2 28.2 100.0 Total 39 100.0 100.0

Crosstabs Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Pendidikan * Kategori

  Pendidikan * Kategori Kinerja Manajerial Crosstabulation

  Kategori Kinerja Manajerial

  Sedang Tinggi Total Pendidikan SLTA Count

  2

  2 % within Pendidikan 100.0% 100.0% % within Kategori

  10.0% 5.1% Kinerja Manajerial

  D3 Count

  3

  3 % within Pendidikan

  100.0% 100.0% % within Kategori

  15.8% 7.7% Kinerja Manajerial

  Sarjana Count

  16

  16

  32 % within Pendidikan 50.0% 50.0% 100.0% % within Kategori

  80.0% 84.2% 82.1% Kinerja Manajerial

  Master Count

  2

  2 % within Pendidikan

  100.0% 100.0% % within Kategori

  10.0% 5.1% Kinerja Manajerial

  Total Count

  20

  19

  39 % within Pendidikan 51.3% 48.7% 100.0% % within Kategori

  100.0% 100.0% 100.0% Kinerja Manajerial

  Crosstabs

  Usia * Kategori Kinerja Manajerial Crosstabulation

  Kategori Kinerja Manajerial

  Sedang Tinggi Total Usia 20-25 tahun Count

  2

  1

  3 % within Usia 66.7% 33.3% 100.0% % within Kategori

  10.0% 5.3% 7.7% Kinerja Manajerial

  26-30 tahun Count

  12

  8

  20 % within Usia

  60.0% 40.0% 100.0% % within Kategori

  60.0% 42.1% 51.3% Kinerja Manajerial

  31-35 tahun Count

  1

  5

  6 % within Usia

  16.7% 83.3% 100.0% % within Kategori

  5.0% 26.3% 15.4% Kinerja Manajerial

  36-40 tahun Count

  2

  5

  7 % within Usia

  28.6% 71.4% 100.0% % within Kategori

  10.0% 26.3% 17.9% Kinerja Manajerial

  41-45 tahun Count

  1

  1 % within Usia

  100.0% 100.0% % within Kategori

  5.0% 2.6% Kinerja Manajerial

  46-50 tahun Count

  2

  2 % within Usia 100.0% 100.0%

  Jenis Kelamin * Kategori Kinerja Manajerial Crosstabulation

  Kategori Kinerja Manajerial

  Sedang Tinggi Total Jenis Kelamin Pria Count

  10

  10

  20 % within Jenis Kelamin 50.0% 50.0% 100.0% % within Kategori

  50.0% 52.6% 51.3% Kinerja Manajerial

  Wanita Count

  10

  9

  19 % within Jenis Kelamin

  52.6% 47.4% 100.0% % within Kategori

  50.0% 47.4% 48.7% Kinerja Manajerial

  Total Count

  20

  19

  39 % within Jenis Kelamin 51.3% 48.7% 100.0% % within Kategori

  100.0% 100.0% 100.0% Kinerja Manajerial

  Pengalaman * Kategori Kinerja Manajerial Crosstabulation

  Kategori Kinerja Manajerial

  Sedang Tinggi Total Pengalaman 0-2 tahun Count

  2

  2

  4 % within Pengalaman 50.0% 50.0% 100.0% % within Kategori

  10.0% 10.5% 10.3% Kinerja Manajerial

  3-4 tahun Count

  5

  4

  9

  Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Usia * Kategori 39 100.0% .0%

  39 100.0% Kepuasan Kerja Jenis Kelamin * Kategori 39 100.0% .0%

  39 100.0% Kepuasan Kerja Pendidikan * Kategori 39 100.0% .0%

  39 100.0% Kepuasan Kerja Pengalaman * Kategori 39 100.0% .0%

  39 100.0% Kepuasan Kerja

  Usia * Kategori Kepuasan Kerja Crosstabulation

  Kategori Kepuasan Kerja Rendah Sedang Tinggi Total

  Usia 20-25 tahun Count

  2

  1

  3 % within Usia

  66.7% 33.3% 100.0% % within Kategori

  10.0% 5.6% 7.7% Kepuasan Kerja

  26-30 tahun Count

  1

  11

  8

  20 % within Usia

  5.0% 55.0% 40.0% 100.0% % within Kategori

  100.0% 55.0% 44.4% 51.3% Kepuasan Kerja

  31-35 tahun Count

  2

  4

  6 % within Usia

  33.3% 66.7% 100.0%

  Jenis Kelamin * Kategori Kepuasan Kerja Crosstabulation

  Kategori Kepuasan Kerja Rendah Sedang Tinggi Total

  Jenis Kelamin Pria Count

  11

  9

  20 % within Jenis Kelamin

  55.0% 45.0% 100.0% % within Kategori

  55.0% 50.0% 51.3% Kepuasan Kerja

  Wanita Count

  1

  9

  9

  19 % within Jenis Kelamin 5.3% 47.4% 47.4% 100.0% % within Kategori

  100.0% 45.0% 50.0% 48.7% Kepuasan Kerja

  Total Count

  1

  20

  18

  39 % within Jenis Kelamin

  2.6% 51.3% 46.2% 100.0% % within Kategori

  100.0% 100.0% 100.0% 100.0% Kepuasan Kerja

  Pendidikan * Kategori Kepuasan Kerja Crosstabulation

  Kategori Kepuasan Kerja Rendah Sedang Tinggi Total

  Pendidikan SLTA Count

  2

  2 % within Pendidikan

  100.0% 100.0% % within Kategori

  10.0% 5.1% Kepuasan Kerja

  D3 Count

  3

  3 % within Pendidikan 100.0% 100.0% % within Kategori

  Pengalaman * Kategori Kepuasan Kerja Crosstabulation

  Kategori Kepuasan Kerja Rendah Sedang Tinggi Total

  Pengalaman 0-2 tahun Count

  2

  2

  4 % within Pengalaman

  50.0% 50.0% 100.0% % within Kategori

  10.0% 11.1% 10.3% Kepuasan Kerja

  3-4 tahun Count

  6

  3

  9 % within Pengalaman 66.7% 33.3% 100.0% % within Kategori

  30.0% 16.7% 23.1% Kepuasan Kerja

  5-6 tahun Count

  1

  8

  5

  14 % within Pengalaman

  7.1% 57.1% 35.7% 100.0% % within Kategori

  100.0% 40.0% 27.8% 35.9% Kepuasan Kerja

  7-8 tahun Count

  1

  1 % within Pengalaman 100.0% 100.0% % within Kategori

  5.6% 2.6% Kepuasan Kerja

  > 8 tahun Count

  4

  7

  11 % within Pengalaman

  36.4% 63.6% 100.0% % within Kategori

  20.0% 38.9% 28.2% Kepuasan Kerja

  Total Count

  1

  20

  18

  39 % within Pengalaman

  2.6% 51.3% 46.2% 100.0% % within Kategori

  100.0% 100.0% 100.0% 100.0%

Correlations (Partisipasi Anggaran) Correlations

  Partisipasi PA1 PA2 PA3 PA4 PA5 PA6 Anggaran PA1 Pearson Correlation 1 .437** .430** .218 .372* .387* .723**

  Sig. (2-tailed) . .005 .006 .183 .020 .015 .000 N

  39

  

39

  39

  39

  39

  39

  39 PA2 Pearson Correlation .437** 1 .150 .338* .196 .285 .592** Sig. (2-tailed)

  .005 . .362 .035 .231 .078 .000 N

  39

  

39

  39

  39

  39

  39

  39 PA3 Pearson Correlation .430** .150 1 .311 .317* .503** .670** Sig. (2-tailed)

  .006 .362 . .054 .050 .001 .000 N

  39

  

39

  39

  39

  39

  39

  39 PA4 Pearson Correlation .218 .338* .311 1 .330* .398* .651** Sig. (2-tailed)

  .183 .035 .054 . .040 .012 .000 N

  39

  

39

  39

  39

  39

  39

  39 PA5 Pearson Correlation .372* .196 .317* .330* 1 .439** .652** Sig. (2-tailed)

  .020 .231 .050 .040 . .005 .000 N

  39

  

39

  39

  39

  39

  39

  39 PA6 Pearson Correlation .387* .285 .503** .398* .439** 1 .738** Sig. (2-tailed)

  .015 .078 .001 .012 .005 . .000 N

  39

  

39

  39

  39

  39

  39

  39 Partisipasi Anggaran Pearson Correlation .723** .592** .670** .651** .652** .738**

  1 Sig. (2-tailed) .000 .000 .000 .000 .000 .000 . N

  39

  

39

  39

  39

  39

  39

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

• .

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

Reliability (Partisipasi Anggaran)

• Method 1 (space saver) will be used for this analysis ****** R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A) Mean Std Dev Cases

  1. PA1 3.2564 .9380 39.0

  2. PA2 3.8205 .7564 39.0

  3. PA3 3.4872 .7905 39.0

  4. PA4 3.5128 .8847 39.0

  5. PA5 3.7692 .7767 39.0

  6. PA6 3.3333 .7723 39.0 N of Statistics for Mean Variance Std Dev Variables SCALE 21.1795 10.9406 3.3077 6 Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha if Item if Item Total if Item Deleted Deleted Correlation Deleted PA1 17.9231 7.3360 .5362 .7082 PA2 17.3590 8.5520 .4106 .7403 PA3 17.6923 8.0607 .5024 .7174 PA4 17.6667 7.9123 .4512 .7323

Correlations (Kejelasan Sasaran Anggaran) Correlations

  Kejelasan Sasaran

  KSA1 KSA2 KSA3 Anggaran KSA1 Pearson Correlation 1 .778** .613** .909**

  Sig. (2-tailed) . .000 .000 .000 N

  39

  39

  39

  39 KSA2 Pearson Correlation .778** 1 .495** .866**

  Sig. (2-tailed) .000 . .001 .000 N

  39

  39

  39

  39 KSA3 Pearson Correlation .613** .495** 1 .826**

  Sig. (2-tailed) .000 .001 . .000 N

  39

  39

  39

  39 Kejelasan Sasaran Pearson Correlation .909** .866** .826**

  1 Anggaran Sig. (2-tailed) .000 .000 .000 . N

  39

  39

  39

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

Reliability (Kejelasan Sasaran Anggaran)

• Method 1 (space saver) will be used for this analysis ****** R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A) Mean Std Dev Cases

  1. KSA1 3.6923 .6136 39.0

  2. KSA2 3.8462 .6704 39.0

  3. KSA3 3.8718 .7320 39.0 N of Statistics for Mean Variance Std Dev Variables SCALE 11.4103 3.0378 1.7429 3 Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha if Item if Item Total if Item Deleted Deleted Correlation Deleted KSA1 7.7179 1.4710 .7997 .6606 KSA2 7.5641 1.4629 .6941 .7528 KSA3 7.5385 1.4656 .5848 .8729

Correlations (Umpan Balik Anggaran) Correlations

  Umpan Balik UBA1 UBA2 UBA3 Anggaran

  UBA1 Pearson Correlation 1 .733** .719** .917** Sig. (2-tailed)

  . .000 .000 .000 N

  39

  39

  39

  39 UBA2 Pearson Correlation .733** 1 .635** .872**

  Sig. (2-tailed) .000 . .000 .000

  N

  39

  39

  39

  39 UBA3 Pearson Correlation .719** .635** 1 .888**

  Sig. (2-tailed) .000 .000 . .000

  N

  39

  39

  39

  39 Umpan Balik Anggaran Pearson Correlation .917** .872** .888**

  1 Sig. (2-tailed) .000 .000 .000 . N

  39

  39

  39

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

Reliability (Umpan Balik Anggaran)

• Method 1 (space saver) will be used for this analysis ****** R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A) Mean Std Dev Cases

  1. UBA1 4.0000 .7255 39.0

  2. UBA2 3.8205 .6437 39.0

  3. UBA3 3.8205 .7564 39.0 N of Statistics for Mean Variance Std Dev Variables SCALE 11.6410 3.6046 1.8986 3 Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha if Item if Item Total if Item Deleted Deleted Correlation Deleted UBA1 7.6410 1.6046 .8018 .7704 UBA2 7.8205 1.8880 .7362 .8363 UBA3 7.8205 1.6248 .7299 .8422

  

Correlations

_{1 .713** .664** .500** .790** .313 -.117 .442** .089 .378* .490** .330* .464** .241 .008 -.006 .129 .631** .193 -.050 .688** . .000 .000 .001 .000 .052 .479 .005 .592 .018 .002 .040 .003 .145 .963 .969 .435 .000 .240 .760 .000 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .000 . .000 .000 .005 .192 .788 .004 .017 .000 .057 .047 .024 .753 .344 .373 .983 .005 .006 .496 .000 39 .713** 1 .768** .708** .442** .213 .045 .449** .379* .683** .308 .321* .360* .053 .156 .147 -.004 .439** .433** .112 .727** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 39} .664** .768** ^{1 .679** .560** .134 -.147 .263 .357* .732** .367* .119 .429** -.053 .186 .090 .029 .524** .615** .043 .667**} _{.000 .000 . .000 .000 .417 .371 .106 .026 .000 .022 .471 .006 .751 .258 .585 .860 .001 .000 .796 .000 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .001 .000 .000 . .010 .408 .773 .012 .000 .000 .112 .188 .053 .502 .180 .142 .658 .000 .011 .793 .000 39 .500** .708** .679** 1 .409** .136 -.048 .399* .567** .721** .258 .216 .312 -.112 .219 .239 .073 .600** .402* .043 .663** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .000 .005 .000 .010 . .105 .163 .007 .472 .138 .003 .029 .003 .201 .320 .493 .063 .000 .911 .302 .000 39 .790** .442** .560** .409** 1 .264 -.228 .427** .119 .242 .465** .349* .461** .212 .163 .113 .301 .704** .018 -.170 .630** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 39} .313 .213 .134 .136 .264 _{.052 .192 .417 .408 .105 . .000 .809 .341 .888 .039 .000 .094 .000 .077 .000 .001 .145 .359 .000 .000} ^{1 .691** .040 -.156 -.023 .332* .545** .272 .790** .286 .555** .497** .238 -.151 .675** .676**} _{39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .479 .788 .371 .773 .163 .000 . .408 .903 .276 .572 .019 .684 .000 .261 .002 .034 .539 .269 .000 .023 39 -.117 .045 -.147 -.048 -.228 .691** 1 -.136 -.020 -.179 .093 .375* .067 .601** .184 .478** .340* -.101 -.181 .680** .363* 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .005 .004 .106 .012 .007 .809 .408 . .040 .066 .059 .107 .767 .351 .894 .976 .590 .001 .396 .097 .008 39 .442** .449** .263 .399* .427** .040 -.136 1 .330* .297 .305 .262 .049 -.156 .022 .005 .089 .520** .140 -.269 .419** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 39} .089 .379* .357* .567** .119 -.156 -.020 .330* _{.592 .017 .026 .000 .472 .341 .903 .040 . .003 .785 .770 .515 .069 .338 .947 .332 .015 .006 .912 .054} ^{1 .465** -.045 .048 .107 -.299 .157 .011 -.160 .388* .433** .018 .311} _{39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .018 .000 .000 .000 .138 .888 .276 .066 .003 . .050 .811 .145 .027 .278 .517 .477 .077 .000 .653 .002 39 .378* .683** .732** .721** .242 -.023 -.179 .297 .465** 1 .316 .039 .238 -.358* .178 .107 -.117 .287 .640** -.074 .481** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .002 .057 .022 .112 .003 .039 .572 .059 .785 .050 . .569 .000 .404 .803 .009 .847 .035 .323 .980 .001 39 .490** .308 .367* .258 .465** .332* .093 .305 -.045 .316 1 -.094 .628** .139 .041 .416** -.032 .339* .162 -.004 .518** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 39} .330* .321* .119 .216 .349* .545** .375* .262 .048 .039 -.094 _{.040 .047 .471 .188 .029 .000 .019 .107 .770 .811 .569 . .672 .001 .067 .175 .000 .041 .736 .013 .000} ^{1 -.070 .499** .296 .222 .715** .329* -.056 .394* .594**} _{39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .003 .024 .006 .053 .003 .094 .684 .767 .515 .145 .000 .672 . .075 .622 .068 .214 .015 .288 .435 .001 39 .464** .360* .429** .312 .461** .272 .067 .049 .107 .238 .628** -.070 1 .292 .082 .295 -.204 .388* .175 .129 .516** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .145 .753 .751 .502 .201 .000 .000 .351 .069 .027 .404 .001 .075 . .255 .017 .008 .837 .004 .000 .004 39 .241 .053 -.053 -.112 .212 .790** .601** -.156 -.299 -.358* .139 .499** .292 1 .189 .384* .423** .034 -.453** .643** .453** 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38} .008 .156 .186 .219 .163 .286 .184 .022 .157 .178 .041 .296 .082 .189 _{.963 .344 .258 .180 .320 .077 .261 .894 .338 .278 .803 .067 .622 .255 . .000 .081 .711 .984 .097 .009} ^{1 .619** .283 .061 .003 .270 .410**} _{39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .969 .373 .585 .142 .493 .000 .002 .976 .947 .517 .009 .175 .068 .017 .000 . .074 .876 .796 .000 .000 39 -.006 .147 .090 .239 .113 .555** .478** .005 .011 .107 .416** .222 .295 .384* .619** 1 .289 .026 -.043 .543** .537** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .435 .983 .860 .658 .063 .001 .034 .590 .332 .477 .847 .000 .214 .008 .081 .074 . .171 .280 .032 .008 39 .129 -.004 .029 .073 .301 .497** .340* .089 -.160 -.117 -.032 .715** -.204 .423** .283 .289 1 .224 -.177 .343* .421** 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 39} .631** .439** .524** .600** .704** .238 -.101 .520** .388* .287 .339* .329* .388* .034 .061 .026 .224 _{.000 .005 .001 .000 .000 .145 .539 .001 .015 .077 .035 .041 .015 .837 .711 .876 .171 . .123 .341 .000} ^{1 .251 -.156 .626**} _{39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39 .240 .006 .000 .011 .911 .359 .269 .396 .006 .000 .323 .736 .288 .004 .984 .796 .280 .123 . .784 .073 39}

_{.193 .433** .615** .402* .018 -.151 -.181 .140 .433** .640** .162 -.056 .175 -.453** .003 -.043 -.177 .251}

_{1 .045 .290 39 39 39 39 39 39 39 39 39 39 39 39 39 38 39 39 39 39 39 39} ^{Sig. (2-tailed)} ₃₉ ^{Pearson Correlation N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Pearson Correlation} _{Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N} ^{KK1 KK2 KK3 KK4 KK5 KK6 KK7 KK8 KK9 KK10 KK11 KK12 KK13 KK14 KK15 KK16 KK17 KK18} _KK19 ^{KK1 KK2 KK3 KK4 KK5 KK6 KK7 KK8 KK9 KK10 KK11 KK12 KK13 KK14 KK15 KK16 KK17 KK18 KK19 KK20 Kepuasan Kerja}

  Correlations Kepuasan Kerja

Correlations (Kinerja Manajerial)

  

Correlations

Kinerja KM1 KM2 KM3 KM4 KM5 KM6 KM7 KM8 KM9 Manajerial

  KM1 Pearson Correlation 1 .562** .595** .390* .403* .201 .292 .023 .488** .768** Sig. (2-tailed) . .000 .000 .014 .011 .219 .072 .887 .002 .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM2 Pearson Correlation .562** 1 .791** .542** .063 .121 -.152 .023 .357* .725** Sig. (2-tailed) .000 . .000 .000 .703 .462 .355 .891 .026 .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM3 Pearson Correlation .595** .791** 1 .570** .088 .037 -.055 .174 .426** .740** Sig. (2-tailed) .000 .000 . .000 .594 .822 .738 .289 .007 .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM4 Pearson Correlation .390* .542** .570** 1 .132 .133 -.037 .194 .432** .638** Sig. (2-tailed) .014 .000 .000 . .422 .421 .821 .235 .006 .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM5 Pearson Correlation .403* .063 .088 .132 1 .638** .370* -.060 .544** .594** Sig. (2-tailed) .011 .703 .594 .422 . .000 .020 .719 .000 .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM6 Pearson Correlation .201 .121 .037 .133 .638** 1 .115 -.198 .342* .514** Sig. (2-tailed) .219 .462 .822 .421 .000 . .487 .227 .033 .001

  N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM7 Pearson Correlation .292 -.152 -.055 -.037 .370* .115 1 -.043 .275 .174 Sig. (2-tailed) .072 .355 .738 .821 .020 .487 . .796 .090 .289

  N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM8 Pearson Correlation .023 .023 .174 .194 -.060 -.198 -.043 1 -.291 -.058 Sig. (2-tailed) .887 .891 .289 .235 .719 .227 .796 . .072 .727

  N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 KM9 Pearson Correlation .488** .357* .426** .432** .544** .342* .275 -.291 1 .777** Sig. (2-tailed)

  .002 .026 .007 .006 .000 .033 .090 .072 . .000 N

  39

  39

  39

  39

  39

  39

  39

  39

  39

  39 Kinerja Manajerial Pearson Correlation .768** .725** .740** .638** .594** .514** .174 -.058 .777**

  1 Sig. (2-tailed) .000 .000 .000 .000 .000 .001 .289 .727 .000 . N

  39

  39

  39

  39

  39

  39

  39

  39

  39

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

Reliability (Kinerja Manajerial)

• Method 1 (space saver) will be used for this analysis
• R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A) Mean Std Dev Cases

  1. KM1 3.8718 .8329 39.0

  2. KM2 3.8718 .8639 39.0

  3. KM3 3.7692 .8417 39.0

  4. KM4 3.5641 .5523 39.0

  5. KM5 3.8718 .6561 39.0

  6. KM6 3.6667 .8377 39.0

  7. KM9 3.5128 1.0729 39.0 N of Statistics for Mean Variance Std Dev Variables SCALE 26.1282 15.1673 3.8945 7 Item-total Statistics Scale Scale Corrected Mean Variance Item- Alpha

Reliability (Kepuasan Kerja)

• Method 1 (space saver) will be used for this analysis ****** R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A) Mean Std Dev Cases

  1. KK1 3.5000 1.0843 38.0

  2. KK2 3.8684 .9056 38.0

  3. KK3 3.8158 .8005 38.0