h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 73 3 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 r u d e s o r p m a l a d l i d a g n a y s e s o r p
8 3 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 t a p a d g n a y l a ir e j a n a m n a t a k e d n e p u t a u s
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 93 3 . 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 s a irabeli ntervening.
0 4 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 a d n e r
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 13 4 . 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 a k e r e m g n a y n a k is a k i n u m o k g n e m
2 4 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 s a g u t n a k ir e b m e m , n a h a w a b a d a p
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 33 4 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 ( s a t a g n it n e p g n a y i s k i d e r m e p n a k a p u r e m
4 4 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 . 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 g n i n e v r e t n i
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 53 4 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 . a y n n i a l
6 4 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 S r: I n tsans iTerkati
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 73 4 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 d r i waktu ke waktu . Pengu ijan uj i s ’ h c a b n o r c n a k a n u g g n e m n a k a s a ti li b a il e r
8 4 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 .t u k ir e b i a g a b e s l e d o m i k il i m e m
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 93 4 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 F I T U B I R T S I D
0 5 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 2 2 4 , 1 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 nlia 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 reilab litiaspadat abe li n .i
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 13 5 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 Ɛ1+ 2 ...( 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 d sebaga ibeirku .t
2 5 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 ts merupakan nlia i
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 33 5 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 30 .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 Ɛ9 1 ) 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 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 . b
4 5 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 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 Ɛ8 2 ...( 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 . 2 3 3 3 5 4 . 0 = ) 2 3 3 . 0 x 1 5 2 . 0 (
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 53 5 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 m bahwa keadlian prosedura l g n u s g n a l h u r a g n e p i k il i m e m k a d it t a k g n it n a g n e d l a ir e j a n a m a jr e n i k p a d a h r e t a d a p 6 6 0 . 0 i s n a k if i n g is α=0.05. Haslii n i o n o w a B g n u k u d n e m k a d it (2009) , f it a L n a d , ) 4 0 0 2 ( n i h il o h S n a d o ts is a W ) 7 0 0 2 ( yangmenyatakanadanyapengaruh 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 a g u j i n i li s a H . l a ir e j a n a m a jr e n i k p a d a h r e t n a li d a e k t a k g n it a w h a b n a k k u j n u n e m 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 F I T U B I R T S I D Ɛ2= 0.784 Ɛ1= 0.8 93
6 5 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 t a p a d k a d it i g g n it g n a y l a r u d e s o r p r e j a n a m i h u r a g n e p m e m untuk . a y n a jr e n i k n a k t a k g n i n e m Ha is l in i t a p a d r e t n a k k u j n u n e m i n i n a it il e n e p f it 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 l a ir e j a n a m a jr e n i k p a d a h r e t dengan itngka t α t a k g n it i r a d l i c e k h i b e l( 1 0 . 0 i s n a k if i n g is . ) 5 0 . 0 = Ha is l in i mendukung Wentze l m g n a y ) 2 0 0 2 ( enemukanadanyapengaruh 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 .l a ir e j a n a m Schminke e t al. (1997 ) i a n e g n e m l a u d i v i d n i is p e s r e p n a k a t a y n e m g n a y i s u b ir ts i d p a d a h r e t n a li d a e k p a k is i h u r a g n e p m e m n a k a a y n h e l o r e p i d n a d perliaku mereka .Dalam peneilitan i n i n a li d a e k i s p e s r e p a w h a b n a k is a k i d n i g n e m n a k t a k g n i n e m t a p a d i g g n it g n a y f it u b ir ts i d .r e j a n a m g n a r o e s a jr e n i k i n i n a it il e n e p a u d e k s is e t o p i H l a r u d e s o r p n a li d a e k a w h a b n a k a t a y n e m t a p a d f it u b ir ts i d n a li d a e k n a d r a g n e p m e m uh ikinejra manaje ira ldengan 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 . g n i n e v r e t n i Ha is lanail is sjalu rdiperoleh a r a c e s h u r a g n e p r e b l a r u d e s o r p n a li d a e k 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 k a d it h i b e l( 7 0 0 . 0 i s n a k if i n g is t a k g n it n a g n e d . 0 = α i r a d l i c e k 0 5 .) Ha is l in i sesua i ) 2 0 0 2 ( m i L n a d u a L n a g n e d ,Wa is tso dan ) 4 0 0 2 ( f it a L n a d ) 4 0 0 2 ( n i h il o h S yang l a r u d e s o r p n a li d a e k a w h a b n a k k u j n u n e m h u r a g n e p i k il i m e m itdak langsung l a ir e j a n a m a jr e n i k p a d a h r e t melalu i n a r a g g n a g n e p i s a p is it r a p . Keadlian h u r a g n e p i k il i m e m a g u j f it u b ir ts i d itdak g n a y 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 i s n a k if i n g is t a k g n it n a g n e d n a k u j n u ti d . 5 0 . 0 = α a d a p 7 0 0 . 0 Temuan in i g n a y ) 2 0 0 2 ( l e z t n e W g n u k u d n e m i a n e g n e m l a u d i v i d n i is p e s r e p n a k a t a y n e m a d i s u b ir ts i d n a li d a e k lam parit ispas i i h u r a g n e p m e m n a k a n a r a g g n a g n e p . a y n a jr e n i k Menuru t Mulyasar i (2004) , f it u b ir ts i d n a li d a e k i a n e g n e m i s p e s r e p t a p a d meningkatkan kesempatan untuk n a r a g g n a 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 . n a k g n u t n u g n e m g n a y Peningkatan t u b e s r e t n a r a g g n a i s a k o l a pada akhrinya .r e j a n a m a jr e n i k n a k t a k g n i n e m t a p a d P U T U N E P N A L U P M I S n a k l u p m i y n e m i n i n a it il e n e P t u k ir e b i a g a b e s : . 1 Kead lian prosedura l itdak memiilk i s h u r a g n e p ecara langsung terhadap a jr e n i k manajeiral , sedangkan keadlian di tsirbutfi berpengaruh g n u s g n a l terhadapkinejramanajeiral. . 2 Kead lianprosedura lmaupun keadlian a r a c e s h u r a g n e p r e b t a p a d f it u b ir ts i d a jr e n i k p a d a h r e t g n u s g n a l k a d it
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 73 5 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 k k u j n u n e m i n i l a H . n a r a g g n a g n e p n a r a g g n a g n e p i s a p is it r a p a w h a b 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 d l a r u d e s o r p n a li d a e k a r a t n a a jr e n i k p a d a h r e t f it u b ir ts i d n a i d a e k .l a ir e j a n a m N A R A S N A D N A S A T A B R E T E K li m e m i n i n a it il e n e P ik i beberapa a y n a r a t n a i d n a s a t a b r e t e k respon rate a y n a h h a d n e r p u k u c g n a y n e d n o p s e r k h e l O . , % 3 8 , 9 6 arena tiu d siarankan pada t a p a d k u t n u a y n t u j n a l e s n a it il e n e p n a k t a k g n i n e m respon rate itngka t u ti n i a l e S . r e n o is e u k n a il a b m e g n e p h a y a li w u t a s a d a p s u k o fr e b i n i n a it il e n e p t a p a d k a d it a y n li s a h a g g n i h e s , a j a s . n i a l h a y a li w n a g n e d n a k is a si l a r e n e g i d n a it il e n e P in i juga hanya menguku r a y n t u k ir e b n a it il e n e p , l a ir e j a n a m a jr e n i k n i a l l e b a ir a v n a g n e d a y n it n a g g n e m t a p a d n a li d a e k h u r a g n e p t a h il e m k u t n u .l a n o is a si n a g r o A K A T S U P R A T F A D n a r e P , 9 0 0 2 , u y a B i w D y d n A , o n o w a B s c it si r e t c a r a h C l a o G y r a t e g d u B m a l a d 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 l a r u d e s o r P n a li d a e K a r a t n a n a g n u b u H a d a p i d u t S ( l a ir e j a n a M a jr e n i K n a d V I n o l e s E n a d I II n o l e s E t a b a j e P e s h a r e a D h a t n ir e m e P a d a p -Ek s a tr a k a r u S n a n e d is e r a K ) , Tesis , , o r o g e n o p i D s a ti s r e v i n U a n a jr a s a c s a P . g n a r a m e S . P , ll e n w o r B , 1982, The Role o f e c n a m r o fr e P n i a t a D g n it n u o c c A n o it a p i c it r a P y r a t e g d u B , n o it a u l a v E . s s e n e v it c e f f E l a n o it a z i n a g r O d n a t n u o c c A f o l a n r u o J ing Research , 3 1 , ) 1 ( 0 2 .l o V - 72 . P , ll l e n w o r B and Hri ts ,M ,1986 ,Reilance n o it a m r o f n I g n it n u o c c A n o k s a T d n a , n o it a p i c it r a P y r a t e g d u B y a W e e r h T a f o t s e T : y t n i a tr e c n U , n o it c a r e t n I Journa l o f Accounitng 1 4 2 , ) 2 ( 4 2 , h c r a e s e R - 92 . 4 y ti u q E , 8 7 9 1 , H , h c ir tt i D d n a R M , l e rr a C , e r u t a r e ti L t n e c e R e h T : y r o e h T d n a n o it a r e d is n o C l a c i g o l o d o h t e M , n o it c e ri D w e N Academy o f w e i v e R t n e m e g a n a M . J , g r e b n e e r G . and Folger , R. , 1983 , d n a n o it a p i c it r a P , e c it s u J l a r u d e c o r P u o r G n i t c e ff E s s e c o r P r i a F e h t p s s u l u a P . P m a l a d , s n o it a s i n a g r O d n a ). d e ( ,Ba iscGroup Process ,Sp irnger -. k r o Y w e N , g a lr e V . J , g r e b n e e r G 1990 .Employee Thef ta sa a e R citon to Underpaymen tInequtiy : .s t u c y a P f o t s o C n e d d i H e h T Journa l , 5 . o N 5 7 . l o V , y g o l o h c y s P d e il p p A f o 1 6 5 -5 68. . 9 8 9 1 . y k s v o n o K . A y r a M d n a , . R , r e g l o F e v it u b ir ts i D d n a l a r u d e c o r P f o s t c e f f E e si a R y a P o t n o it c a e R n o e c it s u J t n e m e g a n a M f o y m e d a c A . s n o is i c e D 5 1 1 , 1 . o N , 2 3 . l o V . l a n r u o J -1 30. y r a t e g d u B f o s t c e f f E , 9 7 9 1 , n it e z z I ,s i n e K l a ir e g a n a M n o s c it si r e t c a r a h C l a o G , e c n a m r o fr e P d n a s e d u ti tt A The
8 5 3 Mankeu ,Vol .2 .N 3o ,2013: 32 - 35 3 7 , 4 . o N , V I L .l o V , w e i v e R g n it n u o c c A 7 0 7 , r e b o t c O - 17 . 2 n a g n u b u H , 7 0 0 2 , n i d u r a d a B d a m c A , fi t a L n a d l a r u d e s o r P n a li d a e K r a t n a n a g n e d l a ir e j a n a M a jr e n i K Parit ispas i l e b a ir a V i a g a b e s n a r a g g n A p a d a h r e t n a it il e n e P ( g n i n e v r e t n I i d r u t k a f u n a M n a a h a s u r e P r e j a n a M , ) h a g n e T a w a J Tessi , Program , o r o g e n o p i D s a ti s r e v i n U a n a jr a s a c s a P . g n a r a m e S e h T , 2 0 0 2 , W E , m i L d n a M C , u a L n o it a p i c it r a P f o s t c e f f E g n i n e v r e t n I e h t n o Relaitonship between l a ir e g a n a M d n a e c it s u J l a r u d e c o r P g n it n u o c c A h si ti r B , e c n a m r o fr e P . 4 3 , w e i v e R e b d l u o h S t a h W , 0 8 9 1 , . S . G , l a h t n e v e L w e N ? y r o e h T y ti u q E h ti w e n o D n i s s e n ri a F f o y d u t S e h t o t s h c a o r p p A , n e g r e G . J . K n I . p i h s n o it a l e R l a i c o S b n e e r G . S . M erg and R.H . Wliil s n i s e c n a v d A : e g n a h c x E l a i c o S , ) s d E ( : k r o Y w e N , h c r a e s e R d n a y r o e h T . m u n e l P e c i o V f o e c n e u lf n I e h T , 9 9 9 1 , Y , y b b i L a n i e c n a m r o fr e P n o n o it a n a l p x E d n a , g n it t e S g n it t e g d u B e v it a p i c it r a P d n a n o it a z i n a g r O , g n it n u o c c A 5 2 1 , ) 2 ( 4 2 , y t e i c o S - 71 . 3 , 8 8 9 1 , R T , r e l y T d n a A E , d n i L TheSocia l e c it s u J l a r u d e c o r P f o y g o l o h c y s P , .s s e r P m u n e l P : k r o Y w e N s e s u a C d n a e r u t a N e h T , 6 7 9 1 , A E , e k c o L D M m a l a d , n o it c a f si t a S b o J f o f o k o o b d n a H , ). d e ( e tt e n n u D l a n o it a z i n a g r O d n a l a ir ts u d n I y e li W n h o J , y g o l o h c y s P & Sons , . k r o Y w e N a jr e n i K n e m e j a n a M , 0 1 0 2 , i d u m h a M P P U : a tr a k a y g o Y , k il b u P r o t k e S . N P K Y M I T S , ll o rr a C d n a , H T , e e d r e J , A T , y e n o h a M , 3 6 9 1 , J S Developmen to fManageria l h c a o r p p A h c r a e s e R A : e c n a m r o f r e P , n r e ts e W h t u o S : it a n n i c n i C . g n i h si l b u P , W K , i n a li M 1975 ,The Relaitonship o f t e g d u B n i n o it a p i c it r a P -setitng to e c n a m r o fr e P r o si v r e p u S l a ir ts u d n I , y d u t S d l e i F A : s e d u ti tt A d n a The 4 7 2 , ) 2 ( 0 5 , w e i v e R g n it n u o c c A - 42 . 8 h u r a g n e P , 4 0 0 2 , u d n i W , ir a s a y l u M a d a p n e m ti m o K , n a is p e s r e P n a li d a e K n o it a m r o f n I t n a v e l e R b o J n a d , n a u j u T a r a t n a n a g n u b u H p a d a h r e t a jr e n i K n a d f it a p is it r a P n a r a g g n a g n e P , l a ir e j a n a M Tesis , Program h a j d a G s a ti s r e v i n U a n a jr a s a c s a P . a tr a k a y g o Y , a d a M , i n u p m u M Mlia .2005 .Pengaruh Srtuktu r l o rt n o C f o s u c o L n a d l a n o is a si n a g r O a r a t n a n a g n u b u H p a d a h r e t n a g n e d f it a p is it r a P n a r a g g n a g n e P i s a si n a g r O a d a p l a ir e j a n a M a jr e n i K a d a p s u s a K i d u t S ( k il b u P r o t k e S . ) h a r e a D m u m U t i k a S h a m u R Tesis . i s n a t n u k A r e ts i g a M m a r g o r P e v i n U rstia sDiponegoro .Semarang. e h T , 8 9 9 1 , J R , r e k r a P d n a , H , ir u o N n o it a p i c it r a P n e e w t e b p i h s n o it a l e R f o s e l o R e h t : e c n a m r o fr e P b o J d n a l a n o it a z i n a g r O d n a y c a u q e d A t e g d u B , t n e m ti m m o C Accoun itng , 5 ( 3 2 , y t e i c o S d n a , s n o it a s i n a g r O - ,6) 7 6 4 - 34 . 8 7 9 1 , T D , y e lt O 8 , Budge t Use and , e c n a m r o fr e P l a ir e g a n a M Journa lo f
h u r a g n e P s i s il a n A . (.... Dew iFtiriyani) 93 5 2 2 1 , ) 1 ( 6 1 , h c r a e s e R g n it n u o c c A -. 8 4 1 , l e o N d n a . L . M , e s o r b m A , . M , e k n i m h c S l a c i h t e f o t c e ff e e h T . ) 7 9 9 1 ( . W . T f o s n o it p e c r e p n o s k r o w e m a r f . e c it s u j l a n o it a z i n a g r o Academy o f l a n r u o J t n e m e g a n a M ,40(5 :)1190 -. 7 0 2 1 h u r a g n e P s is il a n A , 5 0 0 2 , n if ir A , r a g e ri S 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 a t n ir e m e P n a g n u k g n i L i d l a ir e j a n a M , i a j n i B a t o K h a r e a D Tesis ,Sekolah a r e t a m u S s a ti s r e v i n U a n a jr a s a c s a P . n a d e M , a r a t U is a d il a V , 7 0 0 2 , o t n a i n r u K u r e H , o n o j h a j T m e tI -tiem Keadlian Di ts irbuit f dan i s a k il p A : l a r u d e s o r P n a li d a e K g n il l e d o M n o it a a u q E l a r u t c u rt S s is y l a n A r o t c a F y r o t a m ri f n o C n a g n e d i d S T P a d a p i d u t S ( ) A F C ( , ) a tr a k a y g o Y Jurna l Akuntans i & 2 . o N 8 1 .l o V n e m e j a n a M , STIE . a tr a k a y g o Y , N P K Y n a d f e ir A , o ts is a W Mahfud Shoilhin , n a r a g g n a g n e P i s a p is it r a P n a r e P , 4 0 0 2 n a li d a e K a r a t n a n a g n u b u H m a l a d l a ir e j a n a M a jr e n i K n a g n e d l a r u d e s o r P , a jr e K n a s a u p e K n a d Prosiding 7 i s n a t n u k A l a n o i s a N m u i s o p m i S , .r a s a p n e D f o e c n e u lf n I e h T , 2 0 0 2 , n it si r K , l e z t n e W s n o it p e c r e P s s e n ri a F and Goa l s r e g a n a M n o t n e m ti m m o C , g n it t e S t e g d u B a n i e c n a m r o fr e P , g n it n u o c c A n i h c r a e s e R l a r o i v a h e B 7 4 2 , 4 1 - 12 . 7 h u r a g n e P , 3 0 0 2 , i n e Y a z i R , it n e Y n a li d a e K , fi t u b ir ts i D n a li d a e K p a d a h r e t n e m ti m o K , r u d e s o r P p a d a h r e t i s a v it o M n a d , n a u j u T l a ir e j a n a M a jr e n i K dalam , n a r a g g n A n a n u s u y n e P Prosiding Simposium Nasiona l Akuntans i VI , . a y a b a r u S n a r e P . 6 0 0 2 . it n a w r u M i r S n a d r a k if l u Z s c it s i r e t c a r a h C l a o G y r a t e g d u B n a li d a e K a r a t n a n a g n u b u H m a l a d . 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 . l o V , n a g n a u e K n a d i s n a t n u k A l a n r u J N 5 o .1.
