h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 37
P A D A H R E T L A N O I S A S I N A G R O N A L I D A E K H U R A G N E P S I S I L A N A
G N A G N E P I S A P I S I T R A P N A G N E D L A I R E J A N A M A J R E N I
K GARAN
G N I N E V R E T N I L E B A I R A V I A G A B E S
i n a y i r ti F i w e D
i b m a J s a ti s r e v i n U
ABSTRAK i
n i n a it il e n e
P betrujuan untuk membukitkan secara empiir spengaruh keadlian a jr e n i k p a d a h r e t f it u b ir ts i d n a li d a e k n a d l a r u d e s o r p n a li d a e k u ti a y l a n o is a si n a g r o
a si l a n a t a l A . g n i n e v r e t n i l e b a ir a v i a g a b e s n a r a g g n a g n e p i s a p is it r a p n a g n e d l a ir e j a n a m
a l a d a n a k a n u g i d g n a y a t a
d h analsisij alu r(path analysis )yang diolah dengan sotfware 1
S S P S k it si t a
ts 7 .Peneilitan akan dliakukan pada 14 Dina syang ada d i ilngkungan n a g n e d i e v r u s i u l a l e m n a k l u p m u k i d a t a D . n u g n a l o r a S n e t a p u b a K h a r e a D h a t n ir e m e P
o p s e r a d a p e k r e n o is e u k n a k r a b e y n e
m nden itngka t manajeira l yang terilba tdalam s
a n i D i d ) n a r a g g n a g n e p ( n a r a g g n a n a n u s u y n e
p -dina s tersebu.t Ha is l peneilitan a jr e n i k p a d a h r e t fi t u b ir ts i d n a li d a e k g n u s g n a l h u r a g n e p t a p a d r e t a w h a b n a k l u p m i y n e m
h u r a g n e p k a d it r u d e s o r p n a li d a e k n u m a n , l a ir e j a n a
m langsung terhadap kinejra
k a d it h u r a g n e p i k il i m e m l a r u d e s o r p n a li d a e k n u p u a m f it u b ir ts i d n a li d a e K . l a ir e j a n a m
n a g n e D . n a r a g g n a g n e p i s a p is it r a p i u l a l e m l a ir e j a n a m a jr e n i k p a d a h r e t g n u s g n a l
a g n i n e v r e t n i l e b a ir a v n a k a p u r e m n a r a g g n a g n e p i s a p is it r a p n a i k i m e
d ntara keadlian
.l a ir e j a n a m a jr e n i k p a d a h r e t l a r u d e s o r p n a li d a e k n u p u a m f it u b ir ts i d
, fi t u b i r t s i D n a li d a e K , l a r u d e s o r P n a li d a e K , l a n o i s a s i n a g r O n a li d a e K : i c n u K a t a K
l a i r e j a n a M a j r e n i K , n a r a g g n a g n e P i s a p i s it r a P
N A U L U H A D N E P
g n a k a l e B r a t a L
n a g r o p
a it e
S sias i dalam
g n a y n a u j u t i a p a c n e m n a d n a k a n a s k a l e m
n a k p a t e ti d h a l e
t memelrukan suatu n
a a n a c n e r e
p .Perencanaan tersebu tdapa t . n a r a g g n a u t a u s m a l a d n a k g n a u ti d
g n a y n a a n a c n e r e p n a k a p u r e m n a r a g g n A
n a k a n a s k a l e m k u t n u l a ir e j a n a m t a u b i d
. g n a u n a g n e d r u k u i d g n a y n a k a d n it
n a r a g g n
A juga merupakan rencana yang
e d n e p a k g n a j t a fi s r e
b k yang dsiusun
a t a i g e k m a r g o r p n a k r a s a d r e
b n yang telah
n a k p a t e ti
d dan menjad idasa rbag i is tsem n
e m e j a n a m n a il a d n e g n e
p .Sebaga ibagian , n e m e j a n a m n a il a d n e g n e p m e ts is i r a d
n u s u y n e m m a l a d n e m e j a n a m k a h i p
n a d i a li n n a ri s k a t n a k u k a l e m n a r a g g n a
d r e b m u s i s a k o l
a aya yang dipe lrukan . m a r g o r p a y n a n a s k a lr e t i a p a c n e m k u t n u
a y n a d a , n a r a g g n a g n e p m a l a D
8 3
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 n
a k n i k a y e m t a p a d n a r a g g n a n a n u s u y n e p
. a jr e n i k n a k t a k g n i n e m k u t n u n a h a w a b
t e g r a t a y n a d a n a k a t a y n e m ) 1 0 0 2 ( y b b i L
g g n a g n e p s e s o r p n a d n a r a g g n
a aran yang
n a h a w a b a jr e n i k n a k t a b i k a g n e m l i d a k a d it
m a l a d n a d i s a u ti s m a l a d h a d n e r i d a j n e m
a jr e n i k , i g g n it g n a y n a li d a e k i si d n o k
t a p a d n a r a g g n a g n e p s e s o r p a m a l e s
.i k i a b r e p i
d Perseps i keadlian bag i n a r a g g n a g n e p s e s o r p m a l a d n a h a w a b
a j n e m k u t n u g n it n e p t a g n a
s min
n a i a p a c n e p n a d n a r a g g n a n a a n a s k a l e p
h e l o n a k p a t e ti d h a l e t g n a y n a u j u t
. is a si n a g r o
a n u g r e b l a n o is a si n a g r o p e s n o K
g n a r o e s e s a n a m i a g a b i m a h a m e m k u t n u
i r a d n a li d a e k u a t a n a r a j a w e k i a li n e m
( n a a g r a h g n e
p achievement ) yang ,
a y n r a s a d a d a P . a y n a m ir e ti
d Greenberg
n a li d a e k a w h a b n a k p a k g n u g n e m ) 0 9 9 1 (
n e n o p m o k a u d i k il i m e m l a n o is a si n a g r o
n a d f it u b ir ts i d n a li d a e k u ti a y , a m a t u
a g u j i n i l a H . l a n o is a si n a g r o n a li d a e k
y k s v o n o K n a d r e g l o F h e l o n a k n a k e ti d
l a n o is a si n a g r o n a li d a e k a w h a b ) 9 8 9 1 (
it n e p k e p s a a u d i k il i m e
m ng , yatiu
n a li d a e k n a d l a r u d e s o r p n a li d a e k
.f it u b ir ts i d
n a k k u j n u n e m ) 4 0 0 2 ( i r a s a y l u M
r u d e s o r p n a li d a e k n a g n u b u h a y n t a p a d r e t
. a jr e n i k p a d a h r e
t Namun hubungan
n a d l a r u d e s o r p n a li d a e k a r a t n a g n u s g n a l
. n e ts is n o k k a d it i l a k g n ir e s a jr e n i k
k a d it e k a y n t a p a d r e
T - nko is tsenan berbaga i n a k b a b e si d t u b e s r e t n a it il e n e p l is a h
n a d s k e l p m o k g n a y n a g n u b u h a y n a d a
l a r u d e s o r p n a li d a e k a r a t n a g n u s g n a l k a d it
n a d d n i L ; 6 7 9 1 , e k c o L ( a jr e n i k n a g n e d
. ) 8 8 9 1 , r e l y
T Libby (1999 )menyatakan k a d it g n a y l is a h a y n t a p a d r e t a w h a b
s r e t n e ts is n o
k ebu t karena itdak jelasnya i s a l e r o k r e b l a r u d e s o r p n a li d a e k h a k a p a
g n u s g n a l a r a c e s a jr e n i k n a g n e d f it is o p
l e b a ir a v a p a r e b e b i u l a l e m h a k u a t a
. g n i n e v r e t n
i Zulifkardan Muwanit( 2006 ) n a li d a e k n a g n u b u h a w h a b n a k u m e n e m
l a ir e j a n a m a jr e n i k p a d a h r e t l a r u d e s o r p
m i
d edias i oleh budgetary goa l c
it s i r e t c a r a h
c .Dalam peneilitan in i itdak n
a k a n u g g n e
m budgetary goa l c
it s i r e t c a r a h
c sebaga ivairabeli ntervening .
n a r a g g n a g n e p i s a p is it r a p n u m a n
) 5 0 0 2 ( i n u p m u M t u r u n e M
n a h a w a b i a g a b e s r e j a n a m i s a p is it r a p
n a k u lr e p i d n a r a g g n a g n e p s e s o r p m a l a d
n a i g a b p a it e s n a u j u t n a k s a r a l e y n e m k u t n u
t a s u p i a g a b e s i s a si n a g r o m a l a d
n a u j u t n a g n e d n a b a w a j g n u g g n a tr e p
i n i l a H . n a h u r u l e s e k a r a c e s i s a si n a g r o
e n w o r B n a k t a u k i
d l l (1982 ) yang
i a g a b e s i a li n i d i s a p is it r a p n a k a t a y n e m
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 39
. l e n o s r e p a jr e n i k n a k t a k g n i n e
m Greenberg
a w h a b n a k a t a y n e m ) 3 8 9 1 ( r e g l o F n a d
a jr e n i k n a k t a k g n i n e m t a p a d i s a p is it r a p
n a k n i k g n u m e m i s a p is it r a p n a k a n e r a k i d
n e m n a h a w a
b gkomunika iskan yang n a d a y n n a s a t a a d a p e k n a k h u t u b a k e r e m
k u t n u i a w a g e p n a k n i k g n u m e m a g u j
n a d n e m ti m o k n u g n a b m e m k u t n u h il i m e m
s a t a b a w a j g n u g g n a t i a g a b e s p a g g n a i d
. a y n n a h il i p
a g u j ) 6 0 0 2 ( it n a w r u M n a d r a k if l u Z
n a li d a e k n a g n u b u h a w h a b n a k a t a y n e m
d l a r u d e s o r
p an kinejra manaje ira l . g n i n e v r e t n i l e b a ir a v h e l o i s a i d e m i
d Lau
n a g n u b u h n a k u m e n e m ) 2 0 0 2 ( m i L n a d
i a n e g n e m i s p e s r e p a r a t n a g n u s g n a l k a d it
e
k adlian prosedura l dan kinejra dengan u
t a u s i u l a l e
m vairabel intervening ,yatiu .f
it a p is it r a p n a r a g g n a g n e
p Begtiupun
) 4 0 0 2 ( n i h il o h S n a d o ts is a W
g n u s g n a l n a g n u b u h t a p a d r e t n a k k u j n u n e m
n a li d a e k a r a t n a g n u s g n a l k a d it n a d
i u l a l e m l a ir e j a n a m a jr e n i k n a d l a r u d e s o r p
. n a r a g g n a g n e p i s a p is it r a
p Selanjutnya
a y n a d a n a k u m e n e m a g u j ) 7 0 0 2 ( f it a L
g n u s g n a l k a d it n a d g n u s g n a l n a g n u b u h
antarakeadlian prosedura ldengan kinejra .
n a r a g g n a g n e p i s a p is it r a p i u l a l e
m
) 8 0 0 2 ( e g d u J n a d s n i b b o R
n a k k u j n u n e m n a it il e n e p n a k a t a y n e m
h u r a g n e p a w h a
b -pengaruh dar i keadlian
a k it e k g n it n e p h i b e l i d a j n e m l a r u d e s o r p
. fi t u b ir ts i d n a li d a e k t a p a d r e t g n a r u k
l e n e
P iitan mengena i keadlian di ts irbuit f l a u d i v i d n i i s p e s r e p a w h a b n a k k u j n u n e m
i s u b ir ts i d p a d a h r e t n a li d a e k i a n e g n e m
p a k is i h u r a g n e p m e m a y n h e l o r e p i d g n a y
e k n i m h c S ( a k e r e m u k a li r e p n a
d e t al. ,
n a k a t a y n e m ) 4 0 0 2 ( i r a s a y l u M . ) 7 9 9 1
n a li d a e k i a n e g n e m i s p e s r e p a w h a b
di tsirbuit f meningkatkan kesempatan i s a k o l a n a t a k g n i n e p t a p a d n e m k u t n u
. n a k g n u t n u g n e m g n a y n a r a g g n
a Dalam
f it u b ir ts i d n a li d a e k i a n e g n e m n a it il e n e p
g n a y l is a h n a k u m e ti d a jr e n i k n a d
n a k u m e n e m ) 2 0 0 2 ( l e z t n e W . n a g n a t n e tr e b
n a li d a e k a r a t n a n a g n u b u h a y n a d a
ir ts i
d buit f dan kinejra , sementara )
4 0 0 2 ( i r a s a y l u
M itdak menunjukkan n a li d a e k a r a t n a n a g n u b u h a y n a d a a w h a b
. a jr e n i k n a d f it u b ir ts i d
n a k a , i n i n a it il e n e p u ti a n e r a k h e l O
i j u g n e
m kembal i pengaruh kead lian l
a n o is a si n a g r
o yatiu keadlian prosedura l n
a li d a e k n a
d di tsirbutfi terhadap kinejra i s a p is it r a p i
u l a l e m l
a ir e j a n a m
n a r a g g n a g n e
p (penyusunan anggaran ) v
i a g a b e
0 4
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 A
K A T S U P I D U T S
l a n o is a si n a g r O n a li d a e K
a n u g r e b l a n o is a si n a g r o p e s n o K
g n a r o e s e s a n a m i a g a b i m a h a m e m k u t n u
u a t a n a r a j a w e k i a li n e
m keadlian dar i
( n a a g r a h g n e
p achievement ) yang g r e b n e e r G , a y n r a s a d a d a P . a y n a m ir e ti d
n a li d a e k a w h a b n a k p a k g n u g n e m ) 0 9 9 1 (
n e n o p m o k a u d i k il i m e m l a n o is a si n a g r o
n a d f it u b ir ts i d n a li d a e k u ti a y , a m a t u
a g u j i n i l a H . l a n o is a si n a g r o n a li d a e k
r e g l o F h e l o n a k n a k e ti
d dan Konovsky
l a n o is a si n a g r o n a li d a e k a w h a b ) 9 8 9 1 (
u ti a y , g n it n e p k e p s a a u d i k il i m e m
n a li d a e k n a d l a r u d e s o r p n a li d a e k
.f it u b ir ts i d
s u k o fr e b n a li d a e k i r o e t , h a r a j e s t u r u n e M
n a d s n i b b o R ( f it u b ir ts i d n a li d a e k a d a p
, a m a l n i k a m e s i p a t e T . ) 8 0 0 2 , e g d u J
i d n a li d a e
k pikrikan dar i sudu t keadlian i a g a b e s n a k is i n if e d i d g n a y l a n o is a si n a g r o
i d l i d a g n a y a p a i r a d n a h u r u l e s e k i s p e s r e p
e g d u J n a d s n i b b o R t u r u n e M . a jr e k t a p m e t
l i d a p a g g n a g n e m n a w a y r a k ) 8 0 0 2 (
n i k a y a k e r e m a k it e k a k e r e m i s a si n a g r o
li s a h a w h a
b -ha is l yang mereka teirma , li
s a h a y n a m ir e ti d g n a y a r a
c -hasli t ersebu t l a n o is a si n a g r o n a li d a e K . li d a h a l a d a
f it u b ir ts i d n a li d a e k a w h a b n a k it k u b m e m
, fi t u b ir ts i d n a li d a e k r a u l i D . g n it n e p u ti
n a k s a l e j n e m ) 8 0 0 2 ( e g d u J n a d s n i b b o R
n a li d a e k m a l a d g n it n e p g n a y n a h a b m a t
l a n o is a si n a g r
o adalahkeadlian prosedura.l n a k a t a y n e m ) 8 0 0 2 ( e g d u J n a d s n i b b o R
g n a y s e s o r p i r a d a s a ri d g n a y n a li d a e k
i s u b ir ts i d n a k u t n e n e m k u t n u n a k a n u g i d
. n a a g r a h g n e
p Lind dan Tyle r (1998 ) n a m a h a m e p a w h a b n a k a k u m e g n e m
g n it n e p t a g n a s l a r u d e s o r p n a li d a e k g n a t n e t
d a n e r a
k apa t mempengaruh i beragam i n a li M . a d e b r e b g n a y u k a li r e p n a d p a k is
) 9 7 9 1 ( s i n e K n a d ) 5 7 9 1
( menemukan
) t a n i d r o b u s ( n a h a w a b i s p e s r e p a w h a b
i s k i d e r m e p n a k a p u r e m n a li d a e k i a n e g n e m
. u k a li r e p n a d p a k is s a t a g n it n e p g n a y
) 8 0 0 2 ( e g d u J n a d s n i b b o R m a l a D
n a k a k u m e k i
d bahwa berdasarkan teor i n a k a s a r e m n a w a y r a k a k it e k , n a li d a e k
n a k a ri k r e p i d a si b a k e r e m , n a li d a k a d it e k
n a h il i p m a n e i r a d u t a s h il i m e m n a k a
:t u k ir e b
.
1 Mengubah masukan-masukan mereka a h a s u n a k h a r e g n e m n a g n a j , a y n l a si m (
) u ti k a y n a b e s .
2 Mengubah hasli-ha is l mereka u
d i v i d n i a y n l a si m
( -individu yang n a i g a b r e p f ir a t n a k r a s a d r e b r a y a b i d
a jr e k n a l a b m i n a k t a k g n i n e m a si b
n a g n e d a k e r e m n a g n e d a k e r e m
h i b e l g n a y s a ti t n a u k i s k u d o r p m e m
h i b e l g n a y s a ti l a u k t i n u i r a d i g g n it
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 41
.
3 Mengubah persep is-perseps i dri i b
a y a s a y n l a si m
( iasanyaberpiki rsaya g n a d e s n a t a p e c e k n a g n e d a jr e k e b
a y a s a w h a b r a d a s a y a s g n a r a k e s i p a t e t
a d a p ir a d a s a r e k h i b e l h u a j a jr e k e b
) n u p a p a is .
4 Mengubah persep is-perseps i individu h a d u s e k i M n a a jr e k e p a y n l a si m ( n i a l
g n a y i tr e p e s n a k n i g n ii d u ti g e b k a d it
a ri k a y a
s sebelumnya) .
5 Memiilh rujukan yang berbeda k a d it a y a s n i k g n u m a y n l a si m (
k a y n a b e s n a li s a h g n e p n a k t a p a d n e m
i k a l r a p i k a k a
k -lak isaya ,tetap isaya h a y a a d a p ir a d k i a b h i b e l h u a j a jr e k e b
) a y a s n a r u m u e s a i a k it e k a y a s .
6 Meninggalkan bidang tersebu t g
n i n e m a y n l a si m
( galkan pekejraan .)
t u b e s r e t
n a r a g g n a g n e P i s a p is it r a P
n a r a g g n a n
a n u s u y n e P
) 1 0 0 2 ( i d a y l u M t u r u n e m , ) n a r a g g n a g n e p (
s e s o r p n a k a p u r e m a y n t a k i k a h a d a p
k e d n e p a k g n a j a b a l a n a c n e r n a n u s u y n e p
. n u h a t u t a s u t k a w a k g n a j k u t n u a y n a s a i b (
s a l e j n e m i d a y l u M , t u j n a l h i b e
L kan bahwa
n a k r a b a ji d n a r a g g n a n a n u s u y n e p m a l a d
a n a c n e r m a l a d e k u t n e tr e t m a r g o r p
m a l a d n a k a n a s k a li d n a k a g n a y n a t a i g e k
n a d r e j a n a m k u j n u ti d , n a r a g g n a n u h a t
n a d b a w a j g n u g g n a tr e b g n a y n a w a y r a k
k u t n u a y a d r e b m u s n a k is a k o l a i d
e K . t u b e s r e t n a t a i g e k n a k a n a s k a l e
m ni s
m a l a d ) 9 8 9 1 ( i n o c r a M n a d l e g e i S ; ) 9 7 9 1 (
i s a p is it r a p n a k is i n if e d n e m ) 3 0 0 2 ( i t n e Y
n a t a b il r e t e k i a g a b e s n a r a g g n a n a n u s u y n e p
n a r a g g n a n u s u y n e m m a l a d r e j a n a m
n a b a w a j g n u g g n a tr e p t a s u p a d a p t u b e s r e t
. n a t u k g n a s r e b g n a y r e j a n a
m Dalam
b , n a r a g g n a g n e p i s a p is it r a
p awahan dapa t
i r a d i s a m r o f n i i r a c n e m n a d r a k u tr e b
a g u j n a r a g g n a g n e p i s a p is it r a P . n a s a t a
k u t n u n
a h a w a b n
a k n i k g n u m e m
i r a c n e m k u t n u , a y n k it ir k n a k a k u m e g n e m
s a g u t n a i a s e l e y n e p i g a b i s a m r o f n i
n i m a j n e m n a d ) 6 8 9 1 , ts ri H n a d l l e n w o r B (
n a d i r u o N ( n a r a g g n a n a p u k u c e
k Parker ,
t u p n i n a k a tr e st u k i g n e m n a g n e d ) 8 9 9 1
r e b m u s h a l m u j a d a p i k il i m a k e r e m g n a y
k u t n u n a k u lr e p i d g n a y a y a d
n a h i b e l e k a u m e S . s a g u t n a k i a s e l e y n e m
n a k a n i k g n u m t a g n a s i n i i s a p is it r a p
n a g n e d n a u j u t e s r e p t a k g n it s a u lr e p m e m
g n i h e s , n a k a n u g i d g n a y i s a u l a v e a y a
g ga
a jr e n i k n a k t a k g n i n e m n a k a a y n ri h k a a d a p
. ) 9 7 9 1 , y e lt O (
) 3 8 9 1 ( r e g l o F n a d g r e b n e e r G
t a p a d i s a p is it r a p a w h a b n a k a t a y n e m
n a k a n e r a k i d a jr e n i k n a k t a k g n i n e m
n a h a w a b n a k n i k g n u m e m i s a p is it r a p
2 4
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 a
g u j n a d a y n n a s a t a a d a p e k n a k h u t u b
m e
m ungkinkan pegawa i untuk memiilh n a d n e m ti m o k n u g n a b m e m k u t n u
s a t a b a w a j g n u g g n a t i a g a b e s p a g g n a i d
. a y n n a h il i p
L A I R E J A N A M A J R E N I K
u t a u s e s a d a p u c a g n e m a jr e n i K
n a k u k a l e m n a t a i g e k n a g n e d t i a k r e t g n a y
l is a h i t u p il e m i n i l a h m a l a d , n a a jr e k e p
9 9 9 1 , y e lt O ( t u b e s e t a jr e k i a p a c i d g n a y
) 1 0 0 2 ( i d a y l u M . ) 0 1 0 2 , i d u m h a M m a l a d
h a l a d a l a r e j a n a m a jr e n i k n a k s a l e j n e m
n a g n e d n a it a k r e
b bottom ilne-untuk i
a g a b e s i s a si n a g r o n a k i d a j n e
m wea tlh
n o it u ti t s n i g n it a e r
c -lembaga yang mampu n
a k li s a h g n e
m ifnancia lreturns memada i a s a j n a d k u d o r p n a a i d e y n e p i u l a l e m
a r a c e
s cos t effecitve bag i customer . y
e n o h a M t u r u n e
M e ta.l (1963 )kinejra a r a p a jr e n i k n a k a p u r e m l a ir e j a n a m
n a t a i g e k m a l a d u d i v i d n
i -kegiatan
, n a a n a c n e r e p i tr e p e s , l a ir e j a n a m
, is a u l a v e , is a n i d r o o k , is a g it s e v n i
i s a is o g e n , f a ts n a r u t a g n e p , n a s a w a g n e p
y e n o h a M . fi t a t n e s e r p e r n a
d e ta.l (1963 )
a ir e j a n a m a jr e n i k r u k u g n e
m l dengan
:t u k ir e b i a g a b e s r o t a k i d n i n a k a n u g g n e m
.
1 Perencanaan , dalam atr i n a k u t n e n e m k u t n u n a u p m a m e k
n a d n
a k a ji b e k ,
n a u j u t
, n a a n a s k a l e p / n a k a d n it
, n a r a g g n a g n e p , a jr e k n a l a w d a j n e p
n a d , r u d e s o r p g n a c n a r e m
. n a m a r g o r m e p .
2 Invesitga is , yatiu kemampuan d n
a k l u p m u g n e
m an
k u t n u i s a m r o f n i n a k i a p m a y n e m
, g n i n e k e r n a d , n a r o p a l , n a t a t a c
n a k u t n e n e m , li s a h r u k u g n e m
. n a a jr e k e p s is il a n a n a d , n a a i d e s r e p .
3 Pengkoordina isan , yatiu r a k u t n a k u k a l e m n a u p m a m e k
g n a r o n a g n e d i s a m r o f n i r a k u n e m
n i a l g n a y i s a si n a g r o n a i g a b i d n i a l
a k g n e m k
u t n
u tikan dan
, m a r g o r p n
a k i a u s e y n e m
n a d , n i a l n a i g a b u h a ti r e b m e m
. n i a l r e j a n a m n a g n e d n a g n u b u h .
4 Evalua is ,yatiu kemampuan untuk , l a s o p o r p r u k u g n e m n a d i a li n e m
u a t a i t a m a i d g n a y a jr e n i k
, i a w a g e p n a i a li n e p , n a k r o p a li d
n a i a li n e p , li s a h n a t a t a c n a i a li n e p
e k n a r o p a
l uangan , pemeirksaan .
k u d o r p .
5 Pengawasan (supervsi)i , yatiu , n a k h a r a g n e m k u t n u n a u p m a m e k
n a k g n a b m e g n e m n a d n i p m i m e m
h it a l e m , g n i b m i b m e m , n a h a w a b
a jr e k n a r u t a r e p n a k s a l e j n e m n a d
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 43
i n a g n a n e m n
a d n a a jr e k e p
. n a h a w a b .
6 Pengaturan tsa f (stafifng) , yatiu k u t n u n
a u p m a m e k
i d a jr e k n a t a k g n a n a k n a h a tr e p m e m
, t u r k e r e m ,
a d n a n
a i g a b
h il i m e m n a d i a r a c n a w a w e m
, n a k t a p m e n e m , u r a b i a w a g e p
i s a t u m n a d n a k is o m o r p m e m
.i a w a g e p .
7 Nego isa is , yatiu kemampuan , n a il e b m e p n a k u k a l e m m a l a d
o k n a k u k a l e m u a t a n a l a u j n e
p nrtak
, a s a j n a d g n a r a b k u t n u
r a w a t , k o s a m e p i g n u b u h g n e m
, l a u j n e p l i k a w n a g n e d r a w a n e m
. k o p m o l e k a r a c e s r a w a n e m r a w a t .
8 Representatfi , yatiu kemampuan n a u m e tr e p i ri d a h g n e m m a l a
d
, n i a l n a a h a s u r e p n a g n e d n a u m e tr e p
, si n si b n a l u p m u k r e p n a u m e tr e p
r a c a k u t n u o t a d i
p a-acara
n a t a k e d n e p ,
n a t a k a r a y s a m e k
n a k is o m o r p m e m , n a t a k a r a y s a m e k
. n a a h a s u r e p m u m u n a u j u t
n a h a t n ir e m e p i s n a ts n i a d a P
7 0 0 2 / 9 5 . o N i r g a d n e m r e P a y n ti b r e t
n a g n a u e K n a a l o l e g n e P n a m o d e P g n a t n e t
s e s o r p a y n a d a n a k t a r a y si g n e m h a r e a D
n a a h a s u a t a n e p n a d n a r a g g n a g n e p
keuangan daerah dar i mekansime i s a si l a rt n e s e d e m si n a k e m e k k it si l a rt n e s
n a b a w a j g n u g g n a tr e p n a k t a b i k a g n e m g n a y
a d a p n a k n a k e ti d n a k a h a r e a d n a g n a u e k
u a t a a jr e n i k s is a b r e b n a r a g g n a g n e p
s e s o r P . a jr e k i s a ts e r p n a k r a s a d r e b
) n a r a g g n a g n e p ( n a r a g g n a n a n u s u y n e p
a b r e
b is s kinejra menekankan pada n
a d ) n a r a u l e k ( t u p t u o i s a t n e ir
o outcome
a d a p i s n e u k e s n o k i k il i m e m g n a y ) li s a h (
g n a y n a r a g g n a n a n u s u y n e p e m si n a k e m
h e l o n a k a n a s k a li d n a d f it a p is it r a p h i b e l
g n il a p g n a y n a t a k g n it i d u a t a r e j a n a m
e P . a y n s a t a i d t a k g n it e s u a t a h a w a
b jaba t
m a l a d h a w a b g n il a p n a t a k g n it a d a p
n a h a t n ir e m e p i d n e m e j a n a m n a n a t a t
u a t a V I n o l e s e t a b a j e p h a l a d a h a r e a d
, n a i g a b b u s a l a p e k t a k g n it e s t a b a j e p
, is k e s a l a p e k n a d , g n a d i b b u s a l a p e k
a y n s a t a i d t a k g n it e s t a b a j e p n a k g n a d e s
p u a t a I II n o l e s e t a b a j e p h a l a d
a ejaba t
n a d n a i g a b a l a p e k , si r a t e r k e s t a k g n it e s
. g n a d i b a l a p e
k Peneilitan in i be froku s m a l a d I II n o l e s e t a b a j e p n a t a b il r e t e k a d a p
. n a r a g g n a n a n u s u y n e p
u l u h a d r e T n a it il e n e P u e i v e R
) 9 7 9 1 ( s i n e K n a d ) 5 7 9 1 ( i n a li M
n a h a w a b i s p e s r e p a w h a b n a k u m e n e m
n a li d a e k i a n e g n e m )
t a n i d r o b u s (
4 4
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 .
u k a li r e p n a d p a k
is DalamBawono( 2009 ) i si d n o k m a l a d a w h a b n a k u m e ti d
n a r a g g n a g n e p n a k p a r e n e m i s a si n a g r o
a e k , fi t a p is it r a
p dlian prosedura lmemiilk i a jr e n i k n a t a k g n i n e p p a d a h r e t h u r a g n e p
, r e l y T n a d d n i L ; 6 7 9 1 , e k c o L ( .l a ir e j a n a m
a w h a b n a k a t a y n e m ) 9 9 9 1 ( y b b i L . ) 8 8 9 1
n e ts is n o k k a d it g n a y l is a h a y n t a p a d r e t
h a k a p a a y n s a l e j k a d it a n e r a k t u b e s r e t
is o p i s a l e r o k r e b l a r u d e s o r p n a li d a e
k it f
h a k u a t a g n u s g n a l a r a c e s a jr e n i k n a g n e d
. g n i n e v r e t n i l e b a ir a v a p a r e b e b i u l a l e m
a w h a b n a k a t a y n e m ) 8 8 9 1 ( r e l y T n a d d n y L
l e b a ir a v n a g n e d a jr e n i k a r a t n a n a g n u b u h
. g n u s g n a l t a fi s r e b k a d it p a k
is Begtiupun
a g u j ) 6 0 0 2 ( i t n a w r u M n a d r a k if l u Z
b u h a w h a b n a k a t a y n e
m ungan keadlian
l a ir e j a n a m a jr e n i k n a d l a r u d e s o r p
. g n i n e v r e t n i l e b a ir a v h e l o i s a i d e m i d
n a k u m e n e m ) 2 0 0 2 ( m i L n a d u a L
i s p e s r e p a r a t n a g n u s g n a l k a d it n a g n u b u h
a jr e n i k n a d l a r u d e s o r p n a li d a e k i a n e g n e m
, g n i n e v r e t n i l e b a ir a v u t a u s i u l a l e m n a g n e d
a r a g g n a g n e p u ti a
y n parit ispatfi . Wa is tso a w h a b n a k u m e n e m , ) 4 0 0 2 ( n i h il o h S n a d
k a d it n a d g n u s g n a l n a g n u b u h t a p a d r e t
n a d l a r u d e s o r p n a li d a e k a r a t n a g n u s g n a l
i s a p is it r a p i u l a l e m l a ir e j a n a m a jr e n i k
n u p u ti g e B . n a r a g g n a g n e
p Lait f (2007 )
g n u s g n a l n a g n u b u h a y n a d a n a k k u j n u n e m
t n a
d idak langsung antara keadlian
i u l a l e m l a ir e j a n a m a jr e n i k n a d l a r u d e s o r p
. n a r a g g n a g n e p i s a p is it r a p
g n a y i d u ts k a y n a b k a d i T
n a g n u b u h i ti l e n e m g n a y n a k u m e ti d
a jr e n i k n a g n e d f it u b ir ts i d n a li d a e k
. l a ir e j a n a
m Peneilitan mengena ikeadlian n
a k k u j n u n e m f it u b ir ts i
d bahwa perseps i p a d a h r e t n a li d a e k i a n e g n e m l a u d i v i d n i
a y n h e l o r e p i d g
n a y i
s u b ir ts i d
a k e r e m u k a li r e p n a d p a k is i h u r a g n e p m e m
e k n i m h c S
( e tal. ,1997) . Stud i Wentze l 0
0 2
( 2 ) menunjukkan adanya hubungan n a r a g g n a n a n u s u y n e p m a l a d i s a p is it r a p
) n a r a g g n a g n e p
( dengan keadlian . fi t u b ir ts i d n a li d a e k n u p u a m l a r u d e s o r p
e
W ntze l juga menemukan adanya n a d f it u b ir ts i d n a li d a e k a r a t n a n a g n u b u h
a jr e n i
k . Dengan demikian peneilitan in i :
n a k si s e t o p i h g n e m
i k il i m e m l a r u d e s o r p n a li d a e K : a 1 H
h u r a g n e
p langsung terhadap a
jr e n i
k manajeiral :
b 1
H Kead lian di ts irbuit f memiilk i h
u r a g n e
p langsung terhadap l
a ir e j a n a m a jr e n i k : a 2
H Kead lian prosedura l memiilk i a jr e n i k p a d a h r e t h u r a g n e p
i s a p is it r a p n a g n e d l a ir e j a n a m
l e b a ir a v i a g a b e s n a r a g g n a g n e p
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 45
k il i m e m f it u b ir ts i d n a li d a e K : b 2
H i
a jr e n i k p a d a h r e t h u r a g n e p
i s a p is it r a p n a g n e d l a ir e j a n a m
l e b a ir a v i a g a b e s n a r a g g n a g n e p
g n i n e v r e t n i
N A I T I L E N E P E D O T E M
a t a D r e b m u S n a D s i n e J
n e p m a l a d a t a d s i n e
J eilitani n idata .
r e m ir
p Data p irme r diperoleh melalu i e
v r u
s i dengan menyebarkan kue isone r kepadar esponden.
I S A L U P O
P , SAMPEL DAN METODE L
E P M A S N A L I B M A G N E P
i r a d l e p m a s n a d i s a l u p o P
t a b il r e t g n a y k a h i p h a l a d a i n i n a it il e n e p
n a n u s u y n e p m
a l a
d anggaran
i d s a n i D r o t n a K a d a p ) n a r a g g n a g n e p (
n a g n u k g n
il Peme irntahDaerahKabupaten
n u g n a l o r a
S Provins i Jambi. Metode n a k a n u g i d g n a y l e p m a s n a li b m a g n e p
n a h il i m e p h a l a d a i n i n a it il e n e p m a l a d
( n a u j u tr e b l e p m a
s purposive sampilng d
o h t e
m ) dengan adanya krtieira sampe l .
li b m a i d g n a
y Krtieira sampe l yang V I n a d I II n o l e s e t a b a j e p h a l a d a l i b m a i d
a j e p u a t
a ba tseitngka tsekretarsi ,kepala r o t n a K a d a p n a i g a b b u s a l a p e k n a d g n a d i b
h a r e a D h a t n ir e m e P n a g n u k g n il i d s a n i D
. i b m a J i s n i v o r P n u g n a l o r a S n e t a p u b a K
u ti a y l e p m a s n a h il i m e p n a s a l a n u p a d A
a t a
r -rata pejaba t terkai t adalah pejaba t b
g n a y h a w a b n a d h a g n e t l e v e
l etranggung
a d a p n a r a g g n a n a n u s u y n e p a d a p b a w a j
p a g g n a i d a g g n i h e s a y n a jr e k t i n u p a it e s
h a l a s a m i m a h a m e m u p m a m h i b e l
s a n i D t a b a j e p g n i d n a b i d n a r a g g n a g n e p
6 4
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 1
l e b a T s
a n i
D -dina sd iLingkunganPemdaKabupatenSarolangun o
N Kanto rDinas Sekre -si r a
t Kabid Kasubag
h a l m u J
.
1 Dina sPendidikan 1 4 3 8
.
2 Dina sKesehatan 1 4 3 8
.
3 Dina sSo isal ,TenagaKejradan is
a r g i m s n a r
T 1 6 3 1 0
.
4 Dina sKependudukandan li
p i S n a t a t a
C 1 4 3 8
.
5 Dina sPekejraanUmumdan t
a y k a R n a h a m u r e
P 1 4 3 8
.
6 Dina sPerhubungan ,
a k it a m r o f n I n a d i s a k i n u m o
K 1 4 2 7
.
7 Dina sPeirndu tsiran , is a r e p o K n a d n a g n a g a d r e
P 1 4 3 8
.
8 Dina sPetranian 1 4 3 8
.
9 Dina sPeirkanandan n
a k a n r e t e
P 1 4 3 8
. 0
1 Dina sPerkebunandan n
a n a t u h e
K 1 4 3 8
. 1
1 Dina sEnerg idanSumbe rDaya l
a r e n i
M 1 4 3 8
. 2
1 Dina sPendapatan ,Pengelolaan h a r e a D t e s A n a d n a g n a u e
K 1 5 3 9
. 3
1 Dina sTataKota ,Keber ishan , n
a n a m a tr e P n a
d 1 4 3 8
. 4
1 Dina sKebudayaan ,Pairwsiata , a
g a r h a l O n a d a d u m e
P 1 6 3 1 0
l e p m a S h a l m u
J 1 4 6 1 4 1 1 16
e b m u
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 47
i si n if e D n a D n a it il e n e P l e b a i r a V
l a n o is a r e p O
n e d n e p e d n I l e b a ir a V
l e b a ir a v a u d i k il i m e m n a it il e n e P
n a d l a r u d e s o r p n a li d a e k u ti a y , n e d n e p e d n i
.f it u b ir ts i d n a li d a e k
.
aKeadli an Prosedura l menggambarkan n a li d a e k p a d a h r e t u d i v i d n i i s p e s r e p
. n a r a g g n a n a n u s u y n e p r u d e s o r p m a l a d
n a k a n u g g n e m n a r u k u g n e
P insrtumen
i d g n a
y gunakan oleh Lau dan Lim (2002) ,Sho ilhin (2002 )dan digunakan n i h il o h S n a d o ts is a W h e l o i l a b m e k
i n i n e m u rt s n I . ) 4 0 0 2
( terdri i dar i
r u d e s o r p n a k s a l e j n e m g n a y m e ti n a p a l e d
, is a r u k a , is n e ts is n o k ( n a is a k o l a g n e p
n a li d a e k n a d ) s a i b n a d , a k it e , is k e r o k
.i s a m r o f n i a d a p l a r u d e s o r p .
bKeadlian Di tsirbutfi , menggambarkan is
p e s r e
p individu mengena i keadlian .
n a r a g g n a i s u b ir ts i d m a l a
d Diuku r
r o t a k i d n i t a p m e n a k a n u g g n e m
n o s n h o J n a d r e n g a M i r a d i s a t p a d a i d
u t a s n a d ) 4 0 0 2 ( ir a s a y l u M m a l a d ) 5 9 9 1 (
m a l a d ) 3 7 9 1 ( g r e b n e e r G i r a d r o t a k i d n i
.) 4 0 0 2 ( ir a s a y l u M
g n i n e v r e t n I l e b a ir a V
i n i n a it il e n e p m a l a d g n i n e v r e t n i l e b a ir a V
p h a l a d
a arit ispas i penganggaran . n
a r a g g n a g n e p i s a p is it r a
P merupakans uatu
a r a p h u r a g n e p n a d n a t a b il r e t e k t a k g n it
n a n u s u y n e p s e s o r p m a l a d u d i v i d n i
, it n e Y m a l a d 2 8 9 1 , ll e n w o r B ( n a r a g g n a
t n e m u rt s n i n a k a n u g g n e m r u k u i D . ) 3 0 0 2
) 5 7 9 1 ( i n a li M n a k g n a b m e k i d g n a
y , dan
e l o i l a b m e k n a k a n u g r e p i
d h Lau dam Lim
) 2 0 0 2
( danWa is tsodanSho ilhin(2004 .) Vairabe lDependen
i n i n a it il e n e p m a l a d n e d n e p e d l e b a ir a V
k h a l a d
a inejra manajeiral. Kinejra l
a ir e j a n a
m diuku r dengan skala dar i y
e n o h a
M e ta.l (1963), yang digunakan m
i L n a d u a L i l a b m e
k (2002), Wentzel )
2 0 0 2
( ,Wa is tso dan Shoilhin (2004) dan )
4 0 0 2 ( i r a s a y l u
M yang mengkatego irkan u ti a y , is n e m i d n a p a l e d m a l a d a jr e n i k
, is a n i d r o o k , is a g it s e v n i , n a a n a c n e r e p
si v r e p u s , is a u l a v
e i , tsafifng ,nego isas idan .
n a k n a l a ji d g n a y n a r e p
S A T I D I L A V N A D S A T I L I B A I L E R I J U
s a ti li b a il e R i j U
i d s a ti li b a il e r i j
U gunakan untuk r
u k u g n e
m keandalan indikato r dar i u t a u s m a l a d k u rt s n o k u a t a l e b a ir a v
.r e n o is e u
k Suatukue isone rakandikatakan p a d a h r e t g n a r o e s e s n a b a w a j a k ij l a d n a h
n e ts is n o k h a l a d a n a a t a y n r e
p atau tsabi l
a
8 4
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 h
a l a s n a k a p u r e m a h p l a s ’ h c a b n o r C . a h p l a
g n il a p g n a y s a ti li b il a e r n e is if e o k u t a s
. n a k a n u g i d g n ir e
s Skala pengukuran yang i a li n i k il i m e m a y n k i a b e s l e b a il e r
7 . 0 l a m i n i m a h p l a s ’ h c a b n o r
c 0 (Nunnaly ,
m a l a d 4 9 9 1 , n i e ts n r e B d n a y l a n n u N ; 8 7 9 1
.) 9 0 0 2 , o t n a y U
s a ti d il a V i j U
k u t n u n a k u k a li d s a ti d il a v i j U
u t a u s a y n k a d it d il a v u a t a h a s r u k u g n e m
. r e n o is e u
k Suatukue isone rakandikatakan r e n o is e u k a d a p n a a y n a tr e p a k ij d il a v
u t a u s e s n a k p a k g n u g n e m u p m a
m yang
i j U . t u b e s r e t r e n o is e u k h e l o r u k u i d n a k a
r u k u g n e m n a g n e d n a k u k a li d a t a d s a ti d il a v
is a l e r o
k biva irate sko r ma isng-ma isng l
a t o t r o k s n a g n e d m e
ti vairabe l atau
. k u rt s n o k
A T A D S I S I L A N A T A L A
n a k u k a li d s is e t o p i h n a ij u g n e P
( r u l a j s is il a n a n a g n e
d path analysis ) 1
S S P S e r a w tf o s n a k a n u g g n e
m 7. Anail is s
n a d a g it s is e t o p i h s is il a n a g n e m k u t n u r u l a j
. t a p m
e Koe if isen anail is s jalu r dihtiung i s e r g e r n a a m a s r e p a u d t a u b m e m n a g n e d
g n a y n a g n u b u h n a k k u j n u n e m g n a y
.) 7 0 0 2 , il a z o h G ( n a k si s e t o p i h i
d Terdapa t
n a a m a s r e p a u
d regre is ,yatiu:
Y1 X= 1 X+ 2 +Ɛ1 ...( 1) Y2 X= 1 X+ 2 +Ɛ2 ...( 2)
: n a g n a r e t e K
Y1 =Parit ispas iPenganggaran Y2 =KinejraManajeiral X1 = KeadlianDi tsirbutfi X2 =KeadlianProsedura l
N A I T I L E N E P L E D O M
s it e r o e t n a i a r u n a k r a s a d r e
B dan r evieu
i n i n a it il e n e p , u l u h a d r e t n a it il e n e p
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 49
r a b m a
G 1
n a it il e n e P l e d o M
L A N O I S A S I N A G R O N A L I D A E K
P 5
P1
P2 P3 p P3 4
P
N A D N
A I T I L E N E P L
I S A H
N A S A H A B M E P
N E D N O P S E R I S P I R K S E D
n a k r a b e y n e m i n i n a it il e n e
P 1 16
a y n a h n u m a n n e d n o p s e r a d a p e k r e n o is e u k
1
8 (69,83% )kue isone ryangkembail .Dar i 1
8 kue isoner t ersebu thanya 74 (91,35% ) g
n a y r e n o is e u
k dapa t diolah . Ha l in i t
a p a d r e t n a k a n e r a k i
d 7 kue isone r itdak p
a k g n e l a r a c e s i si i
d d an dapa t
. a t a d s is il a n a l is a h u g g n a g g n e m
h e l o r e p i d r e n o is e u k a t a d n a k r a s a d r e B
desk irps iresponden peneilitan didominas i
1 4 a is u i k il i m e m g n a y n e d n o p s e r h e l
o - 50
g n a r o 4 6 , ) % 4 , 1 5 ( g n a r o 8 3 r a ti k e s n u h a t
i k a l n e d n o p s e
r -lak i (86,5%) , dan ) 1 S ( a n a jr a S r i h k a r e t n a k i d i d n e p r e b
) % 8 , 3 8
( . Selain tiu sebagian besa r n
e d n o p s e
r memiilk i jabatan Kepala , % 1 , 4 5 u a t a g n a r o 0 4 u ti a y g n a d i B / n a i g a B
1 1 r a ti k e s a jr e k e b a m a l n a g n e
d – 15 t ahun
) % 9 , 1 4
( . Beirku t desk irps i lengkap l e b a t a d a p n a k li p m a ti d n e d n o p s e
r beirkut
.i n i N
A LI D A E K
L A R U D E S O R P
A J R E N I K
L A I R E J A N A M I
S A P I S I T R A P
N A R A G G N A G N E P N
A LI D A E K
0 5
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 l
e b a
T 2
n e d n o p s e R i s p ir k s e D
n a g n a r e t e
K Jumlah %
r u m
U <30t ahun 1
3 - 40t ahun 1
4 – 50t ahun n u h a t 0 5 >
0 7 1
8 3
9 1
0 3 2
4 , 1 5
7 , 5 2 n
i m a l e K s i n e
J P ira
a ti n a
W 6 1 40 8 1 63,,55
n a k i d i d n e P
ri h k a r e
T SDMipAlomataauSederajat )
1 S ( a n a jr a S
) 2 S ( r e ts i g a M
r o t k o D
0 2 8 , 3 8
5 , 3 1
0
0 7 , 2
8 , 3 8
5 , 3 1
0 n
a t a b a
J Sekretarsi
g n a d i B / n a i g a B a l a p e K
n a i g a b b u S a l a p e K
4 0 4
0 3
4 , 5
1 , 4 5
5 , 0 4 a
jr e k e B a m a
L <5t ahun 6 -10t ahun
1
1 – 15t ahun n u h a t 5 1 >
1 0 2
1 3
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7 2
9 , 1 4
7 , 9 2
N A D S A T I D I L A V I J U L I S A H
S A T I L I B A I L E R
s a ti li b a il e R i j U l is a H
k u t n u n a k u k a li d s a ti li b a il e r i j U
i r a d r o t a k i d n i u t a u s n a l a d n a h e k r u k u g n e m
s a ti li b a il e r i j U . k u rt s n o k u a t a l e b a ir a v
a l a k S . a h p l a s ’ h c a b n o r c n a g n e d r u k u i d
a y n k i a b e s l e b a il e r g n a y n a r u k u g n e p
l a m i n i m a h p l a s ’ h c a b n o r c i a li n i k il i m e m
y l a n n u N ; 8 7 9 1 , y l a n n u N ( 0 7 .
0 and
. ) 9 0 0 2 , o t n a y U m a l a d 4 9 9 1 , n i e ts n r e B
s a ti li b a il e r i j u l is a
H menunjukkan bahwa g
n is a
m -ma isng va irabe l peneilitan i
k il i m e
m nlia i cronbach’ s alpha n lia i l
a m i n i
m 0.70 sehingga dapa tdi ismpulkan l
e b a ir a v a w h a
b peneilitan memiilk i n a k li p m a ti d t u k ir e B . k i a b g n a y s a ti li b a il e r
i j u l is a
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 51
3 l e b a T
s a ti d il a V i j U l is a H l
e b a ir a
V Cronbach’ sAlpha
fi t u b ir ts i D n a li d a e
K 0 6.7 5
l a r u d e s o r P n a li d a e
K 0 0.7 0
l a ir e j a n a M a jr e n i
K 0 9.7 7
n a r a g g n a g n e P i s a p is it r a
P 0 3.7 0
s a ti d il a V i j U l is a H
n a g n e d n a k u k a li d s a ti d il a v i j U
i s a l e r o k n a k u k a l e
m bivariate antara g
n is a
m -ma isngs kori ndikato rdengant ota l s a ti d il a v i j u l is a h i r a D . k u rt s n o k r o k s
g n is a m a r a t n a i s a l e r o k h e l o r e p i
d -ma isng
r o t a k i d n i m e
ti dalam va irabe lpeneilitan n a k k u j n u n e m k u rt s n o k r o k s l a t o t p a d a h r e t
a d a p n a k if i n g is l is a
h p-value 0.000
a g g n i h e
s di ismpulkan bahwa ma isng -n
a a t a y n r e p r o t a k i d n i g n is a
m dalam
r e n o is e u
k adalahvaild(datat elrampi)r .
HASIL UJ IANALISIS JALUR (PATH S
I S Y L A N
A )
n a a m a s r e p a u d t a p a d r e
T regres i
k u t n
u anail is sjalu rdalam peneilitan ini , :
u ti a y
Y1 X= 1 X+ 2 +Ɛ1 ...( 1) Y2 X= 1 X+ 2 + Y 1+Ɛ2 ...( 2)
: n a g n a r e t e K
Y1 =Parit ispas iPenganggaran Y2 =KinejraManajeiral X1 =KeadlianDi tsirbutfi X2 =KeadlianProsedural
i j u i r a d S S P S t u p t u o n a li p m a T
) 1 ( n a a m a s r e p k u t n u r u l a j s is il a n a
li s a h h e l o r e p i
2 5
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 r
a b m a
G 2
r u l a J si si l a n A ) 1 ( n a a m a s r e P i j U l is a H
y r a m m u S l e d o M
l e d o
M R RSquare AdSjquutsaerdeR SthtdeE .Esrritmoa rote f
1 .451a .203 .181 3.565
, l a r u d e s o r P n a li d a e K , )t n a ts n o C ( :s r o t c i d e r P .
a Keadlian
fi t u b ir ts i D
A V O N
A b
l e d o
M SSquumaroes f d f MeanSquare F S ig. 1 Regres ison 230.097 2 115.048 9.052 .000a
l a u d is e
R 902.349 7 1 12.709
l a t o
T 1132.446 7 3
fi t u b ir ts i D n a li d a e K , l a r u d e s o r P n a li d a e K , )t n a ts n o C ( :s r o t c i d e r P . a
t n e d n e p e D .
b Vairable :Parit ispas iPenganggaran
s t n e i c if f e o
C a
l e d o M
d e z i d r a d n a ts n U
st n e i c if f e o
C SCtaonedfaifrcdieiznestd
t S ig. B Std .E rror B eta
1 (Con tsan )t 15.177 3.991 3.802 .000 fi
t u b ir ts i D n a li d a e
K .350 .102 .370 3.440 .001
n a li d a e K
l a r u d e s o r
P .304 .163 .201 1.867 .066
n a r a g g n a g n e P i s a p is it r a P : e l b a ir a V t n e d n e p e D . a
S S P S t u p t u o n a li p m a t n a k r a s a d r e B s a t a i
d membe irkann lia i tsandardized beta l
e b a ir a
v keadlian di tsirbuit fsebesa r0.370 .
0 n a k if i n g is i a li n a d a
p 001 . Ha is l in i
h u r a g n e p t a p a d r e t a w h a b n a k k u j n u n e m
i s a p is it r a p n a d f it u b ir ts i d n a li d a e k a r a t n a
. n a r a g g n a g n e
p Nlia i koefi isen 0
7 3 . 0 a t e b d e z i d r a d n a
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 53
5 p r u l a j u a t a h t a
p .Nlia i tsandardized beta 1 0 2 . 0 r a s e b e s l a r u d e s o r p n a li d a e k l e b a ir a v
fi n g is i a li n n a g n e
d ikan 0.066. Nlia i = α i r a d r a s e b h i b e l i n i 6 6 0 . 0 n a k if i n g is
n a li d a e k n a k k u j n u n e m g n a y 6 6 0 . 0
i s a p is it r a p i h u r a g n e p m e m k a d it l a r u d e s o r p
. n a r a g g n a g n e
p Koeif isen tsandardized r u l a j u a t a h t a p i a li n n a k a p u r e m 1 0 2 . 0 a t e b
. 4
p Besarnya nlia i Ɛ1 adalah ��1 � 0. 32 � �0 0 3.89
i n i S S P S t u p t u o i r a d n a i d u m e K t a p a
d diperoleh rumu s persamaan (1 ) a
b e
s ga ibe irku:t
+ P K 1 0 2 . 0 + D K 0 7 3 . 0 = P
P 0 3.8 9 Ɛ1
) 1 ( .. .. .. .. .. ..
: n a g n a r e t e K
n a r a g g n a g n e P i s a p is it r a P = P P
fi t u b ir ts i D n a li d a e K = D K
l a r u d e s o r P n a li d a e K = P K
i n i h a w a b i d t u k ir e
B adalah ha is l
:) 2 ( n a a m a s r e p i r a d S S P S t u p t u o n a li p m a t
r a b m a
G 3
r u l a J si si l a n A ) 2 ( n a a m a s r e P i j U l is a H
y r a m m u S l e d o M
l e d o
M R RSquare AdSjquutsaerdeR SthtedE .Esrritmoa rote f
1 .621a .386 .360 4.649
: s r o t c i d e r P .
a (Con tsan)t ,Parit ispas iPenganggaran , fi
t u b ir ts i D n a li d a e K , l a r u d e s o r P n a li d a e K
A V O N
A b
l e d o
M SSquumaroes f D f MeanSquare F S ig. 1 Regres ison 950.454 3 316.818 14.661 .000a
l a u d is e
R 1512.681 7 0 21.610 l
a t o
T 2463.135 7 3
: s r o t c i d e r P .
a (Con tsan)t ,Parit ispas iPenganggaran ,KeadlianProsedural , fi
t u b ir ts i D n a li d a e K
4 5
3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 37 s
t n e i c if f e o
C a
l e d o M
d e z i d r a d n a ts n U
st n e i c if f e o
C SCtaonedfaifrcdieiznestd
T S ig. B Std .E rror B eta
1 (Con tsan)t 2.068 5.710 .362 .718
fi t u b ir ts i D n a li d a e
K .350 .143 .251 2.439 .017
l a r u d e s o r P n a li d a e
K .606 .217 .272 2.792 .007
i s a p is it r a P
n a r a g g n a g n e
P .489 .155 .332 3.162 .002
l a ir e j a n a M a jr e n i K : e l b a ir a V t n e d n e p e D . a
n a a m a s r e p S S P S t u p t u o a d a P
) 2 ( i s e r g e
r n lia i tsandardized beta untuk n a li d a e k , 1 5 2 . 0 h a l a d a f it u b ir ts i d n a li d a e k
i s a p is it r a p n a d , 2 7 2 . 0 = l a r u d e s o r p
. 2 3 3 . 0 = n a r a g g n a g n e
p Nlia i tsandardized h t a p r u l a j i a li n h a l a d a 1 5 2 . 0 a t e
b p1 ,
a t e b d e z i d r a d n a ts n a k g n a d e
s 0.272 untuk
d e z i d r a d n a ts n a d , 2 p h t a p r u l a j i a li
n beta
. 3 p h t a p r u l a j i a li n n a k a p u r e m 2 3 3 . 0
i k il i m e m a t e b d e z i d r a d n a ts i a li n a u m e S
= α i r a d l i c e k h i b e l i s n a k if i n g is t a k g n it
i a li n a y n r a s e b n a k g n a d e s , 5 0 .
0 Ɛ2 adalah
��1 � 0. 63 � �8 0.784. sehingga dapa t i a g a b e s ) 2 ( i s e r g e r n a a m a s r e p h e l o r e p i d
.t u k ir e b
M
K = 0.251KD + 0.272KP + +
M K 2 3 3 .
0 0 4.7 8 Ɛ2 ...( 2) :
n a g n a r e t e K
n a r a g g n a g n e P i s a p is it r a P = P P
fi t u b ir ts i D n a li d a e K = D K
l a r u d e s o r P n a li d a e K = P K
l a ir e j a n a M a jr e n i K = M K
l is a
H anail is s jalu r menunjukkan t a p a d f it u b ir ts i d n a li d a e k a w h a b
k a d it n u p u a m g n u s g n a l h u r a g n e p r e b
n a li d a e K . l a ir e j a n a m a jr e n i k e k g n u s g n a l
e k g n u s g n a l k a d it h u r a g n e p r e b f it u b ir ts i d
l e b a ir a v i u l a l e m l a ir e j a n a m a jr e n i k
. n a r a g g n a g n e p i s a p is it r a p g n i n e v r e t n i
r a s e
B nya pengaruh langsung keadlian l a ir e j a n a m a jr e n i k p a d a h r e t f it u b ir ts i d
0 7 3 . 0 h a l a d
a (nlia i tsandardized beta p5) , k a d it h u r a g n e p a y n r a s e b n a k g n a d e s
g n u s g n a
l keadlian di ts irbuit f terhadap i a li n h a l a d a l a ir e j a n a m a jr e n i k
x 1 5 2 . 0 u ti a y , 3 p x 1 p a t e b d e z i d r a d n a ts
l a t o t a g g n i h e S . 2 3 3 3 8 0 . 0 = 2 3 3 . 0
p a d a h r e t f it u b ir ts i d n a li d a e k h u r a g n e p
+ 0 7 3 . 0 r a s e b e s h a l a d a l a ir e j a n a m a jr e n i k
h u r a g n e P s i s il a n
A . (.... Dew iFtiriyani) 3 55
is il a n
A s jalu r juga menunjukkan n a li d a e k g n u s g n a l h u r a g n e p a y n a d a k a d it
. l a ir e j a n a m a jr e n i k p a d a h r e t l a r u d e s o r p
t a p a d l a r u d e s o r p n a li d a e k n u m a N
h u r a g n e p r e
b secara itdak langsung i u l a l e m l a ir e j a n a m a jr e n i k p a d a h r e t
tr a p g
n i n e v r e t n i l e b a ir a
v i ispas i
e d , n a r a g g n a g n e
p ngan nlia i besarnya 2 3 3 . 0 x 2 7 7 . 0 = 3 p x 2 p h a l a d a h u r a g n e p
4 0 3 6 5 2 . 0
= . Dengan demikian total l a r u d e s o r p n a li d a e k h u r a g n e p a y n r a s e b
+ 4 p h a l a d a l a ir e j a n a m a jr e n i k p a d a h r e t
= ) 3 p x 2 p
( 0.201 + (0.772 x 0.332 )= .
4 0 3 7 5 4 .
0 Berdasarkan ha is lanalsisij alu r r
e
t sebu t dtiunjukkan bahwa parit ispas i l e b a ir a v i d a j n e m t a p a d n a r a g g n a g n e p
n a d f it u b ir ts i d n a li d a e k i g a b g n i n e v r e t n i
a jr e n i k p a d a h r e t l a r u d e s o r p n a li d a e k
h u r a g n e p r a s e b i a li n n a g n e d l a ir e j a n a m
. 2 3 3 . 0 h a l a d a 3 p h t a p r u l a j u a t
a Beirku t
p l e d o m r a b m a g h a l a d a i n
i eneilitan dar i
.r u l a j si si l a n a l is a h i r a d
r a b m a
G 4
u l a J si si l a n A l e d o
M r
L A N O I S A S I N A G R O N A L I D A E K
P 5=0.370
P 1=0.251
P2=0.272 P 3=0.332
4P =0.201
N A S A H A B M E P
Pe en ilitan in i dalam hipote is s a
y n a m a tr e
p memprediks i baik keadlian f it u b ir ts i d n a li d a e k n u p u a m l a r u d e s o r p
p a d a h r e t g n u s g n a l h u r a g n e p i k il i m e m
.l a ir e j a n a m a jr e n i
k Ha is l uj i tsatsiitk n
a k u m e n e
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