KUESIONER
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN
SASARAN ANGGARAN, DAN AKUNTABILITAS PUBLIK
TERHADAP KINERJA MANAJERIAL DI SATUAN
KERJA PERANGKAT DAERAH (SKPD)
DI KOTA MEDAN
OLEH
Bukhori Safianda Lubis
120503246
PROGRAM STUDI STRATA 1
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
Lampiran 3
Daftar Distribusi Sampel Penelitian
No Nama SKPD di Kota Medan
Kuisioner yang dibagikan
Kuisioner yang dikembalikan
1. Badan Penelitian dan Pengembangan 2 2
2. Badan Perencanaan dan Pembangunan
Daerah 2 2
3. Badan Lingkungan Hidup 2 2
4. Badan Ketahanan Pangan 2 2
5. Badan Pemberdayaan Masyarakat 2 2
6. Badan Politik, bangsa dan Pemberdayaan
masyarakat 2 2
7. Badan Pengelola Keuangan Daeah 2 2
8. Dinas Pertanian dan Kelautan 2 2
9. Dinas Kebersihan 2 2
10. Dinas Koperasi dan UMKM 2 2
11.
Dinas Pencegah Pemadam Kebakaran 2 2
12. Dinas Perindustrian dan Perdagangan 2 2
13. Dinas Perumahan dan Pemukiman 2 2
14. Dinas Perhubungan 2 2
15. Kantor Korpri 2 2
16. Kantor Sandi 2 2
17. Dinas Bina Marga 2 2
18. Dinas Sosial dan Tengakerjaan 2 2
19. Dinas Kesehatan 2 2
20. Dinas Tata Ruang & Tata Bangunan 2 2
21.
Badan Pelayanan dan Perizinan Terpadu 2 2
22. Badan Penanggulangan Bencana Daerah 2 2
23. Dinas Pertamanan 2 2
24. Dinas Pendidikan 2 2
Lampiran 4 :Pengujian Validitas dan Reliabilitas Variabel Penelitian
1. Partisipasi Penyusunan Anggaran (X
1)
Correlations
2. Kejelasan Sasaran Anggaran (X
2)
3. Akuntabilitas Publik (X
3)
4. Kinerja Manajerial (Y)
Correlations
P1 P2 P3 P4 P5 P6 P7 P8 TOTAL
P1 Pearson
Correlation 1 .504
**
.407** .607** .411** .282* .468** .182 .696**
Sig. (2-tailed) .000 .001 .000 .001 .024 .000 .151 .000
N 64 64 64 64 64 64 64 64 64
P2 Pearson
Correlation .504
** 1 .664** .436** .191 .191 .309* .324** .602**
Sig. (2-tailed) .000 .000 .000 .131 .130 .013 .009 .000
N 64 64 64 64 64 64 64 64 64
P3 Pearson
Correlation .407
**
.664** 1 .507** .428** .434** .204 .257* .657**
Sig. (2-tailed) .001 .000 .000 .000 .000 .106 .041 .000
N 64 64 64 64 64 64 64 64 64
P4 Pearson
Correlation .607
** .436** .507** 1 .587** .452** .370** .157 .735**
Sig. (2-tailed) .000 .000 .000 .000 .000 .003 .215 .000
N 64 64 64 64 64 64 64 64 64
P5 Pearson
Correlation .411
**
.191 .428** .587** 1 .776** .443** .356** .769**
Sig. (2-tailed) .001 .131 .000 .000 .000 .000 .004 .000
N 64 64 64 64 64 64 64 64 64
P6 Pearson
Correlation .282
* .191 .434** .452** .776** 1 .637** .495** .778**
Sig. (2-tailed) .024 .130 .000 .000 .000 .000 .000 .000
N 64 64 64 64 64 64 64 64 64
P7 Pearson
Correlation .468
**
.309* .204 .370** .443** .637** 1 .622** .743**
Sig. (2-tailed) .000 .013 .106 .003 .000 .000 .000 .000
N 64 64 64 64 64 64 64 64 64
P8 Pearson
Correlation .182 .324
** .257* .157 .356** .495** .622** 1 .612**
Sig. (2-tailed) .151 .009 .041 .215 .004 .000 .000 .000
N
TOTAL Pearson
Correlation .696
** .602** .657** .735** .769** .778** .743** .612** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000
N 64 64 64 64 64 64 64 64 64
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
1. Partisipasi Penyusunan Anggaran (X
1)
Reliability Statistics
Cronbach's
Alpha N of Items
.713 6
2. Kejelasan Sasaran Anggaran (X
2)
3. Akuntabilitas Publik (X
3)
4.kinerja Manajerial (Y)
Reliability Statistics
Cronbach's
Alpha N of Items
.849 8
Lampiran 6 : Hasil Uji Multikolinearitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 64
Normal Parametersa,b Mean .0000000
Std. Deviation 4.67084710
Most Extreme Differences Absolute .134
Positive .134
Negative -.052
Test Statistic .134
Asymp. Sig. (2-tailed) .062c
a. Test distribution is Normal. b. Calculated from data.
c. Lilliefors Significance Correction.
Coefficientsa
Model
Collinearity Statistics
Tolerance VIF
(Constant)
Partisipasi Penyusunan Anggaran .790 1.267
Kejelasan Sasaran Anggaran .675 1.481
Akuntabilitas Publik .832 1.202
Uji-f
a. Dependent Variable: Kualitas APBD
b. Predictors: (Constant), Transparansi Publik, Akuntabilitas Publik, PartisipasiMasyarakat
Lampiran 8 : Hasil Uji Hipotesis
Uji-t
Coefficients
aModel
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
(Constant)
-11.561
8.236
-1.404 .166
Partisipasi Penyusunan
Anggaran
.686
.177
.446
3.872 .000
Kejelasan Sasaran Anggaran .679
.323
.262
2.100 .040
Akuntabilitas Publik
.021
.176
.014
.122 .903
Lampiran 9 : Hasil Uji Koefisien Determinasi
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .610a .372 .341 4.786
a. Predictors: (Constant), Akuntabilitas Publik, Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran