PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING: Studi Empiris Pada Perusahaan Manufaktur Di Kota Semarang

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Crosstabs

Case Processing Summary

41 100.0% 0 .0% 41 100.0%

Umur * Jenis Kelamin

N Percent N Percent N Percent

Valid Missing Total

Cases

Umur * Jenis Kelamin Crosstabulation

1 1 2 50.0% 50.0% 100.0% 3.3% 9.1% 4.9% 1 3 4 25.0% 75.0% 100.0% 3.3% 27.3% 9.8% 8 5 13 61.5% 38.5% 100.0% 26.7% 45.5% 31.7% 11 1 12 91.7% 8.3% 100.0% 36.7% 9.1% 29.3% 8 1 9 88.9% 11.1% 100.0% 26.7% 9.1% 22.0% 1 0 1 100.0% .0% 100.0% 3.3% .0% 2.4% 30 11 41 73.2% 26.8% 100.0% 100.0% 100.0% 100.0% Count % within Umur

% within Jenis Kelamin Count

% within Umur

% within Jenis Kelamin <= 30 th 31 - 35 th 36 - 40 th 41 - 45 th 46 - 50 th > 50 th Umur Total Pria Wanita Jenis Kelamin Total

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Crosstabs

41 100.0% 0 .0% 41 100.0%

Pendidikan * Jabatan

Valid Missing Total

Cases

Pendidikan * Jabatan Crosstabulation

0 0 6 0 6 .0% .0% 100.0% .0% 100.0% .0% .0% 54.5% .0% 14.6% 6 8 5 6 25 24.0% 32.0% 20.0% 24.0% 100.0% 66.7% 57.1% 45.5% 85.7% 61.0% 3 6 0 1 10 30.0% 60.0% .0% 10.0% 100.0% 33.3% 42.9% .0% 14.3% 24.4% 9 14 11 7 41 22.0% 34.1% 26.8% 17.1% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Count % within Pendidikan % within Jabatan Count % within Pendidikan % within Jabatan Count % within Pendidikan % within Jabatan Count % within Pendidikan % within Jabatan D1/D2/D3 S1 S2 Pendidikan Total Manajer Keuangan Manajer Pemasaran Manajer Produksi Manajer Personalia Jabatan Total

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Crosstabs

41 100.0% 0 .0% 41 100.0%

Lama Bekerja * Jabatan

Valid Missing Total

Cases

Lama Bekerja * Jabatan Crosstabulation

0 1 0 1 2 .0% 50.0% .0% 50.0% 100.0% .0% 7.1% .0% 14.3% 4.9% 6 10 10 5 31 19.4% 32.3% 32.3% 16.1% 100.0% 66.7% 71.4% 90.9% 71.4% 75.6% 2 3 1 1 7 28.6% 42.9% 14.3% 14.3% 100.0% 22.2% 21.4% 9.1% 14.3% 17.1% 1 0 0 0 1 100.0% .0% .0% .0% 100.0% 11.1% .0% .0% .0% 2.4% 9 14 11 7 41 22.0% 34.1% 26.8% 17.1% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Count

% within Lama Bekerja % within Jabatan Count

% within Lama Bekerja % within Jabatan <= 5 th 6 - 10 th 11 - 15 th 16 - 20 th Lama Bekerja Total Manajer Keuangan Manajer Pemasaran Manajer Produksi Manajer Personalia Jabatan Total

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Reliability

41 100.0 0 .0 41 100.0 Valid Excludeda Total Cases N %

Listwise deletion based on all variables in the procedure. a. Reliability Statistics .769 6 Cronbach's Alpha N of Items Item-Total Statistics 17.73 9.151 .444 .758 17.76 8.939 .661 .697 17.71 9.812 .443 .752 17.80 8.911 .667 .696 17.56 10.252 .353 .774 17.90 9.440 .552 .725 pa1 pa2 pa3 pa4 pa5 pa6 Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbach's Alpha if Item Deleted

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Reliability

Listwise deletion based on all variables in the procedure. a. Reliability Statistics .831 9 Cronbach's Alpha N of Items Item-Total Statistics 30.73 10.451 .510 .818 30.61 10.294 .468 .822 30.63 9.838 .644 .803 30.54 9.705 .593 .808 30.54 9.955 .522 .816 30.63 9.938 .555 .812 30.68 9.522 .597 .807 30.59 9.699 .558 .812 30.56 10.652 .396 .829 ko1 ko2 ko3 ko4 ko5 ko6 ko7 ko8 ko9 Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbach's Alpha if Item Deleted

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Reliability

Listwise deletion based on all variables in the procedure. a. Reliability Statistics .801 6 Cronbach's Alpha N of Items Item-Total Statistics 17.05 5.048 .599 .762 17.07 5.120 .576 .767 17.00 4.950 .569 .767 17.00 4.900 .650 .750 17.05 4.648 .602 .760 16.90 5.440 .371 .813 sa1 sa2 sa3 sa4 sa5 sa6 Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbach's Alpha if Item Deleted

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Descriptives

Descriptive Statistics 41 12 30 21.29 3.600 41 29 40 34.44 3.522 41 15 26 20.41 2.636 41 Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran Valid N (listwise)

N Minimum Maximum Mean Std. Deviation

30 30 30 21.60 34.43 20.20 3.265 3.481 2.427 11 11 11 20.45 34.45 21.00 4.458 3.804 3.194 41 41 41 21.29 34.44 20.41 3.600 3.522 2.636 N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation Pria Wanita Total Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran 2 2 2 21.50 32.00 20.00 3.536 .000 .000 4 4 4 20.25 35.00 20.00 2.363 2.944 3.367 13 13 13 19.46 35.46 20.54 3.382 3.550 2.332 12 12 12 23.00 34.83 19.75 3.717 3.950 2.633 9 9 9 22.44 32.89 21.56 3.432 3.444 3.206 1 1 1 18.00 33.00 19.00 . . . 41 41 41 21.29 34.44 20.41 3.600 3.522 2.636 N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation <= 30 th 31 - 35 th 36 - 40 th 41 - 45 th 46 - 50 th > 50 th Total Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran

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6 6 6 19.83 34.50 20.83 3.656 3.834 2.317 25 25 25 21.52 34.36 20.16 3.151 3.414 2.528 10 10 10 21.60 34.60 20.80 4.695 3.978 3.225 41 41 41 21.29 34.44 20.41 3.600 3.522 2.636 N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation D1/D2/D3 S1 S2 Total Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran 9 9 9 21.11 34.78 20.56 5.326 4.410 2.877 14 14 14 21.43 35.36 19.00 2.793 3.411 2.717 11 11 11 20.91 34.18 21.00 2.879 3.157 1.789 7 7 7 21.86 32.57 22.14 4.140 2.936 2.268 41 41 41 21.29 34.44 20.41 3.600 3.522 2.636 N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation Manajer Keuangan Manajer Pemasaran Manajer Produksi Manajer Personalia Total Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran

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2 2 2 18.00 39.00 18.50 1.414 1.414 2.121 31 31 31 21.23 34.61 20.23 3.594 3.556 2.552 7 7 7 22.14 33.14 21.14 3.976 2.268 2.734 1 1 1 24.00 29.00 25.00 . . . 41 41 41 21.29 34.44 20.41 3.600 3.522 2.636 N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation N Mean Std. Deviation <= 5 th 6 - 10 th 11 - 15 th 16 - 20 th Total Partisipasi Anggaran Komitmen Organisasi Senjangan Anggaran

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Regression

Variables Entered/Removedb Partisipasi Anggarana . Enter Model 1 Variables Entered Variables Removed Method

All requested variables entered. a.

Dependent Variable: Senjangan Anggaran b. Model Summaryb .319a _.102 _.079 _2.530 Model 1 R R Square Adjusted R Square Std. Error of the Estimate Predictors: (Constant), Partisipasi Anggaran

a.

Dependent Variable: Senjangan Anggaran b. ANOVAb 28.249 1 28.249 4.412 .042a 249.702 39 6.403 277.951 40 Regression Residual Total Model 1 Sum of

Squares df Mean Square F Sig.

Predictors: (Constant), Partisipasi Anggaran a.

Dependent Variable: Senjangan Anggaran b. Coefficientsa 15.445 2.399 6.438 .000 .233 .111 .319 2.101 .042 (Constant) Partisipasi Anggaran Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.

Dependent Variable: Senjangan Anggaran a.

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Explore

41 100.0% 0 .0% 41 100.0%

Unstandardized Residual

Valid Missing Total

Cases Descriptives .0000000 .39020160 -.7886268 .7886268 .0469933 .1205193 6.243 2.498509 -5.57973 4.25318 9.83291 3.70025 -.226 .369 -.715 .724 Mean Lower Bound Upper Bound 95% Confidence

Interval for Mean 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis Unstandardized Residual Statistic Std. Error Tests of Normality .105 41 .200* .977 41 .569 Unstandardized Residual

Statistic df Sig. Statistic df Sig.

Kolmogorov-Smirnova Shapiro-Wilk

This is a lower bound of the true significance. *.

Lilliefors Significance Correction a.

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Uji Heteroskedastisitas – 1

Variables Entered/Removedb Partisipasi Anggarana . Enter Model 1 Variables Entered Variables Removed Method

Dependent Variable: AbsRes1 b. Model Summary .105a _.011 _-.014 _1.36040 Model 1 R R Square Adjusted R Square Std. Error of the Estimate Predictors: (Constant), Partisipasi Anggaran

a. ANOVAb .805 1 .805 .435 .513a 72.177 39 1.851 72.982 40 Regression Residual Total Model 1 Sum of

Predictors: (Constant), Partisipasi Anggaran a.

Dependent Variable: AbsRes1 b. Coefficientsa 1.237 1.290 .959 .343 .039 .060 .105 .660 .513 (Constant) Partisipasi Anggaran Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.

Dependent Variable: AbsRes1 a.

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Regression

Variables Entered/Removedb X1X2, Komitmen Organisas i, Partisipasi Anggarana . Enter Model 1 Variables Entered Variables Removed Method

Dependent Variable: Senjangan Anggaran b. Model Summaryb .820a _.672 _.646 _1.569 Model 1 R R Square Adjusted R Square Std. Error of the Estimate Predictors: (Constant), X1X2, Komitmen Organisasi, Partisipasi Anggaran

a.

Predictors: (Constant), X1X2, Komitmen Organisasi, Partisipasi Anggaran a.

Dependent Variable: Senjangan Anggaran b. Coefficientsa 6.221 16.260 .383 .704 1.653 .715 2.258 2.313 .026 .009 107.521 .473 .456 .632 1.037 .306 .024 41.971 -.051 .020 -2.020 -2.511 .017 .014 73.046 (Constant) Partisipasi Anggaran Komitmen Organisasi X1X2 Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients

t Sig. Tolerance VIF Collinearity Statistics

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Explore

41 100.0% 0 .0% 41 100.0%

Unstandardized Residual

Valid Missing Total

Cases Descriptives .0000000 .23571900 -.4764059 .4764059 -.0069098 .1073274 2.278 1.509338 -3.28980 3.46692 6.75672 2.28854 -.101 .369 -.302 .724 Mean Lower Bound Upper Bound 95% Confidence

Interval for Mean 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis Unstandardized Residual Statistic Std. Error Tests of Normality .085 41 .200* .988 41 .934 Unstandardized Residual

Statistic df Sig. Statistic df Sig.

Kolmogorov-Smirnova Shapiro-Wilk

This is a lower bound of the true significance. *.

Lilliefors Significance Correction a.

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Regression

Variables Entered/Removedb X1X2, Komitmen Organisasia . Enter Model 1 Variables Entered Variables Removed Method

Dependent Variable: Senjangan Anggaran b. Model Summaryb .790a _.625 _.605 _1.657 Model 1 R R Square Adjusted R Square Std. Error of the Estimate Predictors: (Constant), X1X2, Komitmen Organisasi a.

Predictors: (Constant), X1X2, Komitmen Organisasi a.

Dependent Variable: Senjangan Anggaran b. Coefficientsa 43.220 3.077 14.046 .000 -.570 .075 -.761 -7.646 .000 .996 1.004 -.004 .003 -.172 -1.732 .091 .996 1.004 (Constant) Komitmen Organisasi X1X2 Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients

t Sig. Tolerance VIF Collinearity Statistics

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Uji Heteroskedastisitas – 2

Variables Entered/Removedb X1X2, Komitmen Organisasia . Enter Model 1 Variables Entered Variables Removed Method

Dependent Variable: AbsRes2 b. Model Summary .186a _.035 _-.016 _.90452 Model 1 R R Square Adjusted R Square Std. Error of the Estimate Predictors: (Constant), X1X2, Komitmen Organisasi a. ANOVAb 1.113 2 .556 .680 .513a 31.090 38 .818 32.203 40 Regression Residual Total Model 1 Sum of

Predictors: (Constant), X1X2, Komitmen Organisasi a.

Dependent Variable: AbsRes2 b. Coefficientsa -.693 1.680 -.413 .682 .030 .041 .117 .733 .468 .001 .001 .138 .862 .394 (Constant) Komitmen Organisasi X1X2 Model 1 B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.

Dependent Variable: AbsRes2 a.