Page 1
OUTPUT SPSS POFIL RESPONDENFrequency Table
Jenis Kelamin
Frequency Percent Valid Percent
Cumulative
Percent
Valid Laki-laki 60 74,1 74,1 74,1
Wanita 21 25,9 25,9 100,0
Total 81 100,0 100,0
Usia
Frequency Percent Valid Percent
Cumulative
Percent
Valid <40 tahun 18 22,2 22,2 22,2
40-50 tahun 40 49,4 49,4 71,6
>50 tahun 23 28,4 28,4 100,0
Total 81 100,0 100,0
Tingkat Pendidikan
Frequency Percent Valid Percent
Cumulative
Percent
Valid Sarjana (S1/S2) 81 100,0 100,0 100,0
Masa Jabatan Struktural
Frequency Percent Valid Percent
Cumulative
Percent
Valid <5 tahun 34 42,0 42,0 42,0
5-10 tahun 26 32,1 32,1 74,1
>10 tahun 19 23,5 23,5 97,5
(tanpa keterangan) 2 2,5 2,5 100,0
Total 81 100,0 100,0
Page 2
HASIL UJI KUALITAS DATA1. OUTPUT SPSS UJI VALIDITASa. Variabel Partisipasi dalam Penyusunan Anggaran
Correlations
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 Total X1
X1.1 Pearson Correlation 1 ,237* ,090 ,287** ,270* ,405** ,548**
Sig. (2-tailed) ,033 ,425 ,009 ,015 ,000 ,000
N 81 81 81 81 81 81 81
X1.2 Pearson Correlation ,237* 1 ,515** ,262* ,429** ,352** ,663**
Sig. (2-tailed) ,033 ,000 ,018 ,000 ,001 ,000
N 81 81 81 81 81 81 81
X1.3 Pearson Correlation ,090 ,515** 1 ,371** ,598** ,404** ,699**
Sig. (2-tailed) ,425 ,000 ,001 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X1.4 Pearson Correlation ,287** ,262* ,371** 1 ,606** ,419** ,716**
Sig. (2-tailed) ,009 ,018 ,001 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X1.5 Pearson Correlation ,270* ,429** ,598** ,606** 1 ,520** ,823**
Sig. (2-tailed) ,015 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X1.6 Pearson Correlation ,405** ,352** ,404** ,419** ,520** 1 ,736**
Sig. (2-tailed) ,000 ,001 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Total X1 Pearson Correlation ,548** ,663** ,699** ,716** ,823** ,736** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Page 3
Variabel Motivasi dalam Penyusunan Anggaran
Correlations
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6 X2.7
X2.1 Pearson Correlation 1 -,094 ,171 ,081 -,123 -,028 ,219*
Sig. (2-tailed) ,404 ,128 ,472 ,275 ,807 ,050
N 81 81 81 81 81 81 81
X2.2 Pearson Correlation -,094 1 ,295** ,400** ,444** ,261* ,169
Sig. (2-tailed) ,404 ,008 ,000 ,000 ,019 ,132
N 81 81 81 81 81 81 81
X2.3 Pearson Correlation ,171 ,295** 1 ,673** ,163 ,362** ,257*
Sig. (2-tailed) ,128 ,008 ,000 ,146 ,001 ,021
N 81 81 81 81 81 81 81
X2.4 Pearson Correlation ,081 ,400** ,673** 1 ,199 ,267* ,244*
Sig. (2-tailed) ,472 ,000 ,000 ,075 ,016 ,028
N 81 81 81 81 81 81 81
X2.5 Pearson Correlation -,123 ,444** ,163 ,199 1 ,295** ,071
Sig. (2-tailed) ,275 ,000 ,146 ,075 ,008 ,527
N 81 81 81 81 81 81 81
X2.6 Pearson Correlation -,028 ,261* ,362** ,267* ,295** 1 ,226*
Sig. (2-tailed) ,807 ,019 ,001 ,016 ,008 ,042
N 81 81 81 81 81 81 81
X2.7 Pearson Correlation ,219* ,169 ,257* ,244* ,071 ,226* 1
Sig. (2-tailed) ,050 ,132 ,021 ,028 ,527 ,042
N 81 81 81 81 81 81 81
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Page 4
Correlations
X2.8 X2.9 X2.10 X2.11 X2.12 X2.13 X2.14
X2.8 Pearson Correlation 1 ,223* ,196 -,023 ,068 ,130 ,134
Sig. (2-tailed) ,046 ,080 ,840 ,548 ,247 ,233
N 81 81 81 81 81 81 81
X2.9 Pearson Correlation ,223* 1 ,193 ,314** ,303** ,218 ,268*
Sig. (2-tailed) ,046 ,084 ,004 ,006 ,050 ,016
N 81 81 81 81 81 81 81
X2.10 Pearson Correlation ,196 ,193 1 -,064 -,112 ,017 ,110
Sig. (2-tailed) ,080 ,084 ,573 ,320 ,882 ,327
N 81 81 81 81 81 81 81
X2.11 Pearson Correlation -,023 ,314** -,064 1 ,713** ,571** ,555**
Sig. (2-tailed) ,840 ,004 ,573 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X2.12 Pearson Correlation ,068 ,303** -,112 ,713** 1 ,744** ,645**
Sig. (2-tailed) ,548 ,006 ,320 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X2.13 Pearson Correlation ,130 ,218 ,017 ,571** ,744** 1 ,736**
Sig. (2-tailed) ,247 ,050 ,882 ,000 ,000 ,000
N 81 81 81 81 81 81 81
X2.14 Pearson Correlation ,134 ,268* ,110 ,555** ,645** ,736** 1
Sig. (2-tailed) ,233 ,016 ,327 ,000 ,000 ,000
N 81 81 81 81 81 81 81
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
Page 5
Variabel Kinerja Manajerial
Correlations
X2.15 X2.16 X2.17 X2.18 X2.19 X2.20 X2.21 Total X2
X2.15 Pearson Correlation 1 ,740** ,650** ,464** ,380** ,603** ,384** ,771**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.16 Pearson Correlation ,740** 1 ,769** ,431** ,561** ,670** ,530** ,751**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.17 Pearson Correlation ,650** ,769** 1 ,545** ,545** ,680** ,555** ,671**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.18 Pearson Correlation ,464** ,431** ,545** 1 ,574** ,492** ,589** ,617**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.19 Pearson Correlation ,380** ,561** ,545** ,574** 1 ,719** ,897** ,698**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.20 Pearson Correlation ,603** ,670** ,680** ,492** ,719** 1 ,808** ,772**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
X2.21 Pearson Correlation ,384** ,530** ,555** ,589** ,897** ,808** 1 ,683**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
Total X2 Pearson Correlation ,771** ,751** ,671** ,617** ,698** ,772** ,683** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81 81
**. Correlation is significant at the 0.01 level (2-tailed).
Page 6
Correlations
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Total Y
Y.1 Pearson Correlation 1 ,791** ,792** ,698** ,593** ,577** ,880**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Y.2 Pearson Correlation ,791** 1 ,869** ,718** ,578** ,592** ,903**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Y.3 Pearson Correlation ,792** ,869** 1 ,801** ,613** ,573** ,922**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Y.4 Pearson Correlation ,698** ,718** ,801** 1 ,546** ,640** ,871**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Y.5 Pearson Correlation ,593** ,578** ,613** ,546** 1 ,463** ,742**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Y.6 Pearson Correlation ,577** ,592** ,573** ,640** ,463** 1 ,750**
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
Total Y Pearson Correlation ,880** ,903** ,922** ,871** ,742** ,750** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 81 81 81 81 81 81 81
**. Correlation is significant at the 0.01 level (2-tailed).
OUTPUT SPSS UJI RELIABILITASa. Variabel Partisipasi dalam Penyusunan Anggaran
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based on
Standardized
Items N of Items
,789 ,789 6
Page 7
Inter-Item Correlation Matrix
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6
X1.1 1,000 ,237 ,090 ,287 ,270 ,405
X1.2 ,237 1,000 ,515 ,262 ,429 ,352
X1.3 ,090 ,515 1,000 ,371 ,598 ,404
X1.4 ,287 ,262 ,371 1,000 ,606 ,419
X1.5 ,270 ,429 ,598 ,606 1,000 ,520
X1.6 ,405 ,352 ,404 ,419 ,520 1,000
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total Correlation
Squared
Multiple
Correlation
Cronbach's
Alpha if Item
Deleted
X1.1 18,12 25,910 ,348 ,218 ,801
X1.2 17,86 24,094 ,493 ,318 ,769
X1.3 18,26 24,269 ,560 ,463 ,754
X1.4 17,60 22,767 ,551 ,392 ,755
X1.5 17,80 21,060 ,708 ,569 ,713
X1.6 17,81 23,253 ,599 ,377 ,744
Variabel Motivasi dalam Penyusunan Anggaran
Reliability Statistics
Cronbach's Alpha
Cronbach's Alpha
Based on
Standardized Items N of Items
,895 ,900 21
Inter-Item Correlation Matrix
Page 8
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6 X2.7 X2.8
X2.1 1,000 -,094 ,171 ,081 -,123 -,028 ,219 ,390
X2.2 -,094 1,000 ,295 ,400 ,444 ,261 ,169 -,056
X2.3 ,171 ,295 1,000 ,673 ,163 ,362 ,257 ,384
X2.4 ,081 ,400 ,673 1,000 ,199 ,267 ,244 ,227
X2.5 -,123 ,444 ,163 ,199 1,000 ,295 ,071 ,063
X2.6 -,028 ,261 ,362 ,267 ,295 1,000 ,226 ,413
X2.7 ,219 ,169 ,257 ,244 ,071 ,226 1,000 ,490
X2.8 ,390 -,056 ,384 ,227 ,063 ,413 ,490 1,000
X2.9 ,329 ,126 ,412 ,380 ,081 ,084 ,331 ,223
X2.10 ,512 -,230 -,038 ,081 -,112 -,031 ,047 ,196
X2.11 -,050 ,472 ,388 ,386 ,329 ,266 -,078 -,023
X2.12 -,070 ,503 ,534 ,472 ,346 ,399 ,000 ,068
X2.13 -,083 ,324 ,505 ,662 ,232 ,306 ,021 ,130
X2.14 -,070 ,294 ,514 ,612 ,291 ,367 ,042 ,134
X2.15 ,116 ,386 ,368 ,381 ,196 ,301 ,134 ,130
X2.16 ,255 ,242 ,225 ,257 ,162 ,139 ,156 ,147
X2.17 ,297 ,031 ,246 ,094 -,061 ,066 ,019 ,102
X2.18 ,060 ,086 ,340 ,292 ,061 ,170 ,104 ,120
X2.19 ,271 ,020 ,335 ,383 -,024 ,069 ,103 ,162
X2.20 ,478 ,265 ,295 ,212 ,106 ,160 ,166 ,227
X2.21 ,359 ,059 ,271 ,291 ,016 ,081 ,074 ,157
Inter-Item Correlation Matrix
Page 9
X2.9 X2.10 X2.11 X2.12 X2.13 X2.14 X2.15 X2.16
X2.1 ,329 ,512 -,050 -,070 -,083 -,070 ,116 ,255
X2.2 ,126 -,230 ,472 ,503 ,324 ,294 ,386 ,242
X2.3 ,412 -,038 ,388 ,534 ,505 ,514 ,368 ,225
X2.4 ,380 ,081 ,386 ,472 ,662 ,612 ,381 ,257
X2.5 ,081 -,112 ,329 ,346 ,232 ,291 ,196 ,162
X2.6 ,084 -,031 ,266 ,399 ,306 ,367 ,301 ,139
X2.7 ,331 ,047 -,078 ,000 ,021 ,042 ,134 ,156
X2.8 ,223 ,196 -,023 ,068 ,130 ,134 ,130 ,147
X2.9 1,000 ,193 ,314 ,303 ,218 ,268 ,499 ,467
X2.10 ,193 1,000 -,064 -,112 ,017 ,110 ,047 ,272
X2.11 ,314 -,064 1,000 ,713 ,571 ,555 ,651 ,542
X2.12 ,303 -,112 ,713 1,000 ,744 ,645 ,762 ,557
X2.13 ,218 ,017 ,571 ,744 1,000 ,736 ,543 ,459
X2.14 ,268 ,110 ,555 ,645 ,736 1,000 ,653 ,524
X2.15 ,499 ,047 ,651 ,762 ,543 ,653 1,000 ,740
X2.16 ,467 ,272 ,542 ,557 ,459 ,524 ,740 1,000
X2.17 ,463 ,246 ,475 ,509 ,412 ,445 ,650 ,769
X2.18 ,367 ,100 ,330 ,407 ,583 ,506 ,464 ,431
X2.19 ,291 ,373 ,369 ,407 ,602 ,544 ,380 ,561
X2.20 ,408 ,364 ,387 ,529 ,400 ,350 ,603 ,670
X2.21 ,174 ,454 ,252 ,406 ,554 ,459 ,384 ,530
Inter-Item Correlation Matrix
X2.17 X2.18 X2.19 X2.20 X2.21
Page 10
X2.1 ,297 ,060 ,271 ,478 ,359
X2.2 ,031 ,086 ,020 ,265 ,059
X2.3 ,246 ,340 ,335 ,295 ,271
X2.4 ,094 ,292 ,383 ,212 ,291
X2.5 -,061 ,061 -,024 ,106 ,016
X2.6 ,066 ,170 ,069 ,160 ,081
X2.7 ,019 ,104 ,103 ,166 ,074
X2.8 ,102 ,120 ,162 ,227 ,157
X2.9 ,463 ,367 ,291 ,408 ,174
X2.10 ,246 ,100 ,373 ,364 ,454
X2.11 ,475 ,330 ,369 ,387 ,252
X2.12 ,509 ,407 ,407 ,529 ,406
X2.13 ,412 ,583 ,602 ,400 ,554
X2.14 ,445 ,506 ,544 ,350 ,459
X2.15 ,650 ,464 ,380 ,603 ,384
X2.16 ,769 ,431 ,561 ,670 ,530
X2.17 1,000 ,545 ,545 ,680 ,555
X2.18 ,545 1,000 ,574 ,492 ,589
X2.19 ,545 ,574 1,000 ,719 ,897
X2.20 ,680 ,492 ,719 1,000 ,808
X2.21 ,555 ,589 ,897 ,808 1,000
Item-Total Statistics
Page 11
Scale Mean if Item
Deleted
Scale Variance if
Item Deleted
Corrected Item-
Total Correlation
Squared Multiple
Correlation
Cronbach's Alpha if
Item Deleted
X2.1 60,75 234,088 ,267 ,590 ,898
X2.2 61,79 233,893 ,328 ,638 ,895
X2.3 61,98 224,924 ,579 ,696 ,888
X2.4 62,15 226,178 ,565 ,775 ,889
X2.5 62,22 240,175 ,228 ,468 ,897
X2.6 61,65 232,804 ,351 ,425 ,895
X2.7 61,74 239,469 ,246 ,451 ,897
X2.8 61,21 233,518 ,319 ,544 ,896
X2.9 62,17 225,470 ,519 ,661 ,890
X2.10 61,79 237,018 ,208 ,551 ,900
X2.11 61,91 223,780 ,579 ,711 ,888
X2.12 62,20 219,885 ,698 ,867 ,885
X2.13 62,58 224,947 ,680 ,851 ,886
X2.14 62,41 224,019 ,687 ,820 ,886
X2.15 62,19 220,978 ,736 ,869 ,884
X2.16 61,60 220,467 ,712 ,783 ,885
X2.17 61,56 222,100 ,618 ,810 ,887
X2.18 62,68 226,496 ,563 ,625 ,889
X2.19 62,80 225,235 ,657 ,917 ,887
X2.20 62,58 219,622 ,735 ,906 ,884
X2.21 62,75 226,938 ,643 ,933 ,887
Variabel Kinerja Manajerial
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based on
Standardized
Items N of Items
,921 ,920 6
Page 12
Inter-Item Correlation Matrix
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6
Y.1 1,000 ,791 ,792 ,698 ,593 ,577
Y.2 ,791 1,000 ,869 ,718 ,578 ,592
Y.3 ,792 ,869 1,000 ,801 ,613 ,573
Y.4 ,698 ,718 ,801 1,000 ,546 ,640
Y.5 ,593 ,578 ,613 ,546 1,000 ,463
Y.6 ,577 ,592 ,573 ,640 ,463 1,000
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total Correlation
Squared
Multiple
Correlation
Cronbach's
Alpha if Item
Deleted
Y.1 20,69 35,691 ,821 ,693 ,900
Y.2 20,68 34,346 ,849 ,789 ,896
Y.3 20,72 34,381 ,880 ,835 ,892
Y.4 20,57 35,573 ,805 ,694 ,903
Y.5 20,83 39,370 ,639 ,417 ,924
Y.6 20,28 39,506 ,653 ,463 ,922
OUTPUT SPSS UJI STATISTIK DESKRIPTIF
Descriptive Statistics
N Range Minimum Maximum Sum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
Total X1 81 30 10 40 1741 21,49 ,634 5,706 32,553
Total X2 81 93 26 119 5276 65,14 1,756 15,803 249,744
Total Y 81 29 10 39 2005 24,75 ,799 7,191 51,713
Valid N (listwise) 81
Statistics
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 Total X1
N Valid 81 81 81 81 81 81 81
Missing 0 0 0 0 0 0 0
Mean 3,37 3,63 3,23 3,89 3,69 3,68 21,49
Std. Error of Mean ,151 ,152 ,136 ,162 ,161 ,146 ,634
Page 13
Median 4,00 3,00 3,00 4,00 4,00 3,00 21,00
Mode 4 3 3 4 4 3 21a
Std. Deviation 1,355 1,364 1,228 1,458 1,446 1,312 5,706
Variance 1,836 1,861 1,507 2,125 2,091 1,721 32,553
Skewness ,220 ,735 ,368 ,024 ,128 ,484 ,441
Std. Error of Skewness ,267 ,267 ,267 ,267 ,267 ,267 ,267
Kurtosis ,035 ,523 1,223 -,451 -,355 -,269 ,791
Std. Error of Kurtosis ,529 ,529 ,529 ,529 ,529 ,529 ,529
Range 6 6 6 6 6 6 30
Minimum 1 1 1 1 1 1 10
Maximum 7 7 7 7 7 7 40
Sum 273 294 262 315 299 298 1741
a. Multiple modes exist. The smallest value is shown
Tabel Frekuensi Variabel Partisipasi dalam Penyusunan Anggaran
X1.1
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 7 8,6 8,6 8,6
2 16 19,8 19,8 28,4
3 17 21,0 21,0 49,4
4 28 34,6 34,6 84,0
5 9 11,1 11,1 95,1
6 2 2,5 2,5 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
Page 14
X1.2
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 2 2,5 2,5 2,5
2 13 16,0 16,0 18,5
3 27 33,3 33,3 51,9
4 22 27,2 27,2 79,0
5 10 12,3 12,3 91,4
6 2 2,5 2,5 93,8
7 5 6,2 6,2 100,0
Total 81 100,0 100,0
X1.3
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 8 9,9 9,9 9,9
2 10 12,3 12,3 22,2
3 30 37,0 37,0 59,3
4 26 32,1 32,1 91,4
5 4 4,9 4,9 96,3
6 1 1,2 1,2 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X1.4
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 3 3,7 3,7 3,7
2 15 18,5 18,5 22,2
3 11 13,6 13,6 35,8
4 23 28,4 28,4 64,2
5 21 25,9 25,9 90,1
6 4 4,9 4,9 95,1
Page 15
7 4 4,9 4,9 100,0
Total 81 100,0 100,0
X1.5
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 5 6,2 6,2 6,2
2 13 16,0 16,0 22,2
3 18 22,2 22,2 44,4
4 21 25,9 25,9 70,4
5 17 21,0 21,0 91,4
6 4 4,9 4,9 96,3
7 3 3,7 3,7 100,0
Total 81 100,0 100,0
X1.6
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 1 1,2 1,2 1,2
2 14 17,3 17,3 18,5
3 26 32,1 32,1 50,6
4 19 23,5 23,5 74,1
5 13 16,0 16,0 90,1
6 6 7,4 7,4 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
Total X1
Frequency Percent Valid Percent
Cumulative
Percent
Valid 10 1 1,2 1,2 1,2
11 3 3,7 3,7 4,9
Page 16
12 1 1,2 1,2 6,2
13 1 1,2 1,2 7,4
14 2 2,5 2,5 9,9
15 3 3,7 3,7 13,6
16 5 6,2 6,2 19,8
17 6 7,4 7,4 27,2
18 2 2,5 2,5 29,6
19 4 4,9 4,9 34,6
20 4 4,9 4,9 39,5
21 9 11,1 11,1 50,6
22 5 6,2 6,2 56,8
23 6 7,4 7,4 64,2
24 7 8,6 8,6 72,8
25 4 4,9 4,9 77,8
26 9 11,1 11,1 88,9
27 2 2,5 2,5 91,4
29 2 2,5 2,5 93,8
33 1 1,2 1,2 95,1
34 3 3,7 3,7 98,8
40 1 1,2 1,2 100,0
Total 81 100,0 100,0
Statistics
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6
N Valid 81 81 81 81 81 81
Missing 0 0 0 0 0 0
Mean 4,38 3,35 3,16 2,99 2,91 3,48
Std. Error of Mean ,178 ,154 ,147 ,143 ,129 ,155
Median 4,00 4,00 3,00 3,00 3,00 3,00
Mode 4 4 3 4 4 4
Std. Deviation 1,601 1,389 1,327 1,289 1,164 1,397
Page 17
Variance 2,564 1,929 1,761 1,662 1,355 1,953
Skewness ,228 ,070 ,355 ,311 -,267 ,293
Std. Error of Skewness ,267 ,267 ,267 ,267 ,267 ,267
Kurtosis -,888 -,350 ,044 ,236 -,938 -,101
Std. Error of Kurtosis ,529 ,529 ,529 ,529 ,529 ,529
Range 5 6 6 6 4 6
Minimum 2 1 1 1 1 1
Maximum 7 7 7 7 5 7
Sum 355 271 256 242 236 282
Statistics
X2.7 X2.8 X2.9 X2.10 X2.11 X2.12
N Valid 81 81 81 81 81 81
Missing 0 0 0 0 0 0
Mean 3,40 3,93 2,96 3,35 3,22 2,94
Std. Error of Mean ,130 ,161 ,159 ,177 ,154 ,150
Median 3,00 4,00 3,00 3,00 3,00 3,00
Mode 3 4 2 3 3 3
Std. Deviation 1,169 1,447 1,427 1,590 1,387 1,354
Variance 1,367 2,094 2,036 2,529 1,925 1,834
Skewness ,188 ,284 ,622 ,404 ,568 ,672
Std. Error of Skewness ,267 ,267 ,267 ,267 ,267 ,267
Kurtosis ,292 -,418 ,168 -,617 ,138 ,282
Std. Error of Kurtosis ,529 ,529 ,529 ,529 ,529 ,529
Range 6 6 6 6 6 6
Page 18
Minimum 1 1 1 1 1 1
Maximum 7 7 7 7 7 7
Sum 275 318 240 271 261 238
Statistics
X2.13 X2.14 X2.15 X2.16 X2.17 X2.18
N Valid 81 81 81 81 81 81
Missing 0 0 0 0 0 0
Mean 2,56 2,73 2,95 3,53 3,58 2,46
Std. Error of Mean ,128 ,131 ,138 ,145 ,155 ,142
Median 2,00 3,00 3,00 3,00 3,00 2,00
Mode 2 2a 3 3 3 2
Std. Deviation 1,151 1,183 1,244 1,305 1,395 1,275
Variance 1,325 1,400 1,548 1,702 1,947 1,626
Skewness ,642 ,734 ,415 ,485 ,510 ,785
Std. Error of Skewness ,267 ,267 ,267 ,267 ,267 ,267
Kurtosis ,454 1,028 ,476 ,213 -,071 ,127
Std. Error of Kurtosis ,529 ,529 ,529 ,529 ,529 ,529
Range 5 6 6 6 6 5
Minimum 1 1 1 1 1 1
Maximum 6 7 7 7 7 6
Sum 207 221 239 286 290 199
Statistics
Page 19
X2.19 X2.20 X2.21 Total X2
N Valid 81 81 81 81
Missing 0 0 0 0
Mean 2,33 2,56 2,38 65,14
Std. Error of Mean ,130 ,145 ,124 1,756
Median 2,00 2,00 2,00 63,00
Mode 2 2 2 62
Std. Deviation 1,173 1,304 1,113 15,803
Variance 1,375 1,700 1,239 249,744
Skewness ,986 1,124 ,749 ,865
Std. Error of Skewness ,267 ,267 ,267 ,267
Kurtosis 1,070 1,627 ,628 1,717
Std. Error of Kurtosis ,529 ,529 ,529 ,529
Range 5 6 5 93
Minimum 1 1 1 26
Maximum 6 7 6 119
Sum 189 207 193 5276
Page 20
Tabel Frekuensi Variabel Motivasi dalam Penyusunan Anggaran
X2.1
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 12 14,8 14,8 14,8
3 11 13,6 13,6 28,4
4 25 30,9 30,9 59,3
5 13 16,0 16,0 75,3
6 7 8,6 8,6 84,0
7 13 16,0 16,0 100,0
Total 81 100,0 100,0
X2.2
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 9 11,1 11,1 11,1
2 15 18,5 18,5 29,6
3 15 18,5 18,5 48,1
4 29 35,8 35,8 84,0
5 8 9,9 9,9 93,8
6 4 4,9 4,9 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Page 21
X2.3
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 9 11,1 11,1 11,1
2 16 19,8 19,8 30,9
3 25 30,9 30,9 61,7
4 20 24,7 24,7 86,4
5 7 8,6 8,6 95,1
6 3 3,7 3,7 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
X2.4
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 12 14,8 14,8 14,8
2 17 21,0 21,0 35,8
3 21 25,9 25,9 61,7
4 26 32,1 32,1 93,8
5 2 2,5 2,5 96,3
6 2 2,5 2,5 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
X2.5
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 13 16,0 16,0 16,0
2 15 18,5 18,5 34,6
3 23 28,4 28,4 63,0
4 26 32,1 32,1 95,1
5 4 4,9 4,9 100,0
Total 81 100,0 100,0
Page 22
X2.6
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 6 7,4 7,4 7,4
2 14 17,3 17,3 24,7
3 21 25,9 25,9 50,6
4 24 29,6 29,6 80,2
5 9 11,1 11,1 91,4
6 5 6,2 6,2 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.7
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 4 4,9 4,9 4,9
2 13 16,0 16,0 21,0
3 27 33,3 33,3 54,3
4 24 29,6 29,6 84,0
5 11 13,6 13,6 97,5
6 1 1,2 1,2 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Page 23
X2.8
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 2 2,5 2,5 2,5
2 12 14,8 14,8 17,3
3 17 21,0 21,0 38,3
4 27 33,3 33,3 71,6
5 9 11,1 11,1 82,7
6 10 12,3 12,3 95,1
7 4 4,9 4,9 100,0
Total 81 100,0 100,0
X2.9
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 12 14,8 14,8 14,8
2 24 29,6 29,6 44,4
3 15 18,5 18,5 63,0
4 21 25,9 25,9 88,9
5 5 6,2 6,2 95,1
6 2 2,5 2,5 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.10
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 10 12,3 12,3 12,3
2 16 19,8 19,8 32,1
3 23 28,4 28,4 60,5
4 12 14,8 14,8 75,3
5 10 12,3 12,3 87,7
6 8 9,9 9,9 97,5
Page 24
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.11
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 7 8,6 8,6 8,6
2 19 23,5 23,5 32,1
3 25 30,9 30,9 63,0
4 16 19,8 19,8 82,7
5 9 11,1 11,1 93,8
6 3 3,7 3,7 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.12
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 11 13,6 13,6 13,6
2 21 25,9 25,9 39,5
3 27 33,3 33,3 72,8
4 11 13,6 13,6 86,4
5 7 8,6 8,6 95,1
6 3 3,7 3,7 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Page 25
X2.13
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 15 18,5 18,5 18,5
2 27 33,3 33,3 51,9
3 23 28,4 28,4 80,2
4 13 16,0 16,0 96,3
5 1 1,2 1,2 97,5
6 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.14
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 11 13,6 13,6 13,6
2 26 32,1 32,1 45,7
3 26 32,1 32,1 77,8
4 12 14,8 14,8 92,6
5 5 6,2 6,2 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
X2.15
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 11 13,6 13,6 13,6
2 17 21,0 21,0 34,6
3 28 34,6 34,6 69,1
4 18 22,2 22,2 91,4
5 5 6,2 6,2 97,5
6 1 1,2 1,2 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Page 26
X2.16
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 3 3,7 3,7 3,7
2 14 17,3 17,3 21,0
3 25 30,9 30,9 51,9
4 24 29,6 29,6 81,5
5 8 9,9 9,9 91,4
6 5 6,2 6,2 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.17
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 3 3,7 3,7 3,7
2 15 18,5 18,5 22,2
3 25 30,9 30,9 53,1
4 19 23,5 23,5 76,5
5 11 13,6 13,6 90,1
6 5 6,2 6,2 96,3
7 3 3,7 3,7 100,0
Total 81 100,0 100,0
Page 27
X2.18
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 21 25,9 25,9 25,9
2 26 32,1 32,1 58,0
3 18 22,2 22,2 80,2
4 10 12,3 12,3 92,6
5 4 4,9 4,9 97,5
6 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.19
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 21 25,9 25,9 25,9
2 29 35,8 35,8 61,7
3 20 24,7 24,7 86,4
4 7 8,6 8,6 95,1
5 2 2,5 2,5 97,5
6 2 2,5 2,5 100,0
Total 81 100,0 100,0
X2.20
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 17 21,0 21,0 21,0
2 26 32,1 32,1 53,1
3 25 30,9 30,9 84,0
4 7 8,6 8,6 92,6
5 2 2,5 2,5 95,1
6 3 3,7 3,7 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Page 28
X2.21
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 19 23,5 23,5 23,5
2 27 33,3 33,3 56,8
3 25 30,9 30,9 87,7
4 6 7,4 7,4 95,1
5 3 3,7 3,7 98,8
6 1 1,2 1,2 100,0
Total 81 100,0 100,0
Total X2
Frequency Percent Valid Percent
Cumulative
Percent
Valid 26 1 1,2 1,2 1,2
38 1 1,2 1,2 2,5
42 1 1,2 1,2 3,7
43 1 1,2 1,2 4,9
46 1 1,2 1,2 6,2
47 2 2,5 2,5 8,6
48 1 1,2 1,2 9,9
49 1 1,2 1,2 11,1
50 2 2,5 2,5 13,6
51 1 1,2 1,2 14,8
52 4 4,9 4,9 19,8
53 1 1,2 1,2 21,0
54 4 4,9 4,9 25,9
55 2 2,5 2,5 28,4
56 3 3,7 3,7 32,1
57 2 2,5 2,5 34,6
59 1 1,2 1,2 35,8
60 1 1,2 1,2 37,0
Page 29
61 2 2,5 2,5 39,5
62 7 8,6 8,6 48,1
63 6 7,4 7,4 55,6
64 3 3,7 3,7 59,3
65 4 4,9 4,9 64,2
66 1 1,2 1,2 65,4
67 1 1,2 1,2 66,7
68 2 2,5 2,5 69,1
69 1 1,2 1,2 70,4
70 1 1,2 1,2 71,6
73 1 1,2 1,2 72,8
74 1 1,2 1,2 74,1
77 4 4,9 4,9 79,0
79 3 3,7 3,7 82,7
80 1 1,2 1,2 84,0
81 4 4,9 4,9 88,9
82 2 2,5 2,5 91,4
86 1 1,2 1,2 92,6
91 1 1,2 1,2 93,8
94 1 1,2 1,2 95,1
96 1 1,2 1,2 96,3
97 1 1,2 1,2 97,5
114 1 1,2 1,2 98,8
119 1 1,2 1,2 100,0
Total 81 100,0 100,0
Statistics
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Total Y
N Valid 81 81 81 81 81 81 81
Missing 0 0 0 0 0 0 0
Mean 4,06 4,07 4,04 4,19 3,93 4,47 24,75
Std. Error of Mean ,158 ,168 ,163 ,162 ,147 ,143 ,799
Median 4,00 4,00 4,00 4,00 4,00 5,00 25,00
Mode 5 5 3a 5 4 5 32
Std. Deviation 1,426 1,515 1,470 1,459 1,321 1,285 7,191
Page 30
Variance 2,034 2,294 2,161 2,128 1,744 1,652 51,713
Skewness -,191 -,173 -,090 -,132 ,106 -,147 -,155
Std. Error of Skewness ,267 ,267 ,267 ,267 ,267 ,267 ,267
Kurtosis -,725 -1,151 -1,054 -1,063 -,844 -,543 -,986
Std. Error of Kurtosis ,529 ,529 ,529 ,529 ,529 ,529 ,529
Range 6 6 6 6 5 5 29
Minimum 1 1 1 1 2 2 10
Maximum 7 7 7 7 7 7 39
Sum 329 330 327 339 318 362 2005
a. Multiple modes exist. The smallest value is shown
Tabel Frekuensi Variabel Kinerja Manajerial
Y.1
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 2 2,5 2,5 2,5
2 13 16,0 16,0 18,5
3 12 14,8 14,8 33,3
4 19 23,5 23,5 56,8
5 23 28,4 28,4 85,2
6 10 12,3 12,3 97,5
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
Page 31
Y.2
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 2 2,5 2,5 2,5
2 14 17,3 17,3 19,8
3 16 19,8 19,8 39,5
4 11 13,6 13,6 53,1
5 21 25,9 25,9 79,0
6 16 19,8 19,8 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Y.3
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 2 2,5 2,5 2,5
2 12 14,8 14,8 17,3
3 19 23,5 23,5 40,7
4 13 16,0 16,0 56,8
5 19 23,5 23,5 80,2
6 15 18,5 18,5 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Y.4
Frequency Percent Valid Percent
Cumulative
Percent
Valid 1 1 1,2 1,2 1,2
2 11 13,6 13,6 14,8
3 19 23,5 23,5 38,3
4 10 12,3 12,3 50,6
5 23 28,4 28,4 79,0
6 15 18,5 18,5 97,5
Page 32
7 2 2,5 2,5 100,0
Total 81 100,0 100,0
Y.5
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 15 18,5 18,5 18,5
3 15 18,5 18,5 37,0
4 24 29,6 29,6 66,7
5 16 19,8 19,8 86,4
6 10 12,3 12,3 98,8
7 1 1,2 1,2 100,0
Total 81 100,0 100,0
Y.6
Frequency Percent Valid Percent
Cumulative
Percent
Valid 2 6 7,4 7,4 7,4
3 14 17,3 17,3 24,7
4 17 21,0 21,0 45,7
5 28 34,6 34,6 80,2
6 12 14,8 14,8 95,1
7 4 4,9 4,9 100,0
Total 81 100,0 100,0
Total Y
Frequency Percent Valid Percent
Cumulative
Percent
Valid 10 1 1,2 1,2 1,2
12 1 1,2 1,2 2,5
13 6 7,4 7,4 9,9
15 3 3,7 3,7 13,6
Page 33
16 1 1,2 1,2 14,8
17 2 2,5 2,5 17,3
18 3 3,7 3,7 21,0
19 8 9,9 9,9 30,9
20 2 2,5 2,5 33,3
21 2 2,5 2,5 35,8
22 1 1,2 1,2 37,0
23 3 3,7 3,7 40,7
24 6 7,4 7,4 48,1
25 2 2,5 2,5 50,6
26 5 6,2 6,2 56,8
27 3 3,7 3,7 60,5
28 2 2,5 2,5 63,0
29 3 3,7 3,7 66,7
30 5 6,2 6,2 72,8
31 2 2,5 2,5 75,3
32 11 13,6 13,6 88,9
33 2 2,5 2,5 91,4
34 1 1,2 1,2 92,6
35 1 1,2 1,2 93,8
36 3 3,7 3,7 97,5
37 1 1,2 1,2 98,8
39 1 1,2 1,2 100,0
Total 81 100,0 100,0
OUTPUT SPSS UJI ASUMSI KLASIK1. Hasil Uji Normalitas
Page 35
Hasil Uji Multikolinearitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 31,273 4,194 7,456 ,000
Total X1 -,148 ,143 -,118 -1,037 ,303 ,967 1,034
Total X2 -,051 ,052 -,112 -,993 ,324 ,967 1,034
a. Dependent Variable: Total Y
Page 36
Hasil Uji Heteroskedastisitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.B Std. Error Beta
1 (Constant) 6,391 2,065 3,094 ,003
Partisipasi ,101 ,070 ,161 1,432 ,156
Motivasi -,038 ,025 -,169 -1,499 ,138
a. Dependent Variable: abresid
Page 37
OUTPUT SPSS UJI REGRESI (UJI F DAN UJI t)1. Hasil Uji Koefisien Determinasi
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 ,177a ,031 ,006 7,168
a. Predictors: (Constant), Total X2, Total X1
b. Dependent Variable: Total Y
Hasil Uji F
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 129,464 2 64,732 1,260 ,289a
Residual 4007,598 78 51,379
Total 4137,062 80
a. Predictors: (Constant), Total X2, Total X1
b. Dependent Variable: Total Y
Hasil Uji t
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.B Std. Error Beta
1 (Constant) 31,273 4,194 7,456 ,000
Partisipasi -,148 ,143 -,118 -1,037 ,303
Motivasi -,051 ,052 -,112 -,993 ,324
a. Dependent Variable: Kinerja Manajerial