Lampiran 1 KUESIONER. Bagian Pertama. Identitas Responden

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73 Lampiran 1

KUESIONER

Kuesioner ini dimaksudkan untuk meneliti Persepsi Pembuat Laporan Keuangan pada DPPKD dan SKPD non DPPKAD Terhadap Kemudahan Prinsip Akuntansi dan Pelaporan Keuangan Dalam Kerangka Konseptual Akuntansi Pemerintahan pada PP No. 71 Tahun 2010 untuk dipahami.

Sehubungan dengan hal tersebut, maka diharapkan partisipasi Bapak/Ibu untuk bersedia mengisi kuesioner ini dengan jujur.

 Bagian Pertama Identitas Responden

Bagian ini berisi pertanyaan mengenai identitas responden yang berupa isian dan pilihan. Bapak/ Ibu diminta untuk mengisi identitas dan memberi tanda (√) pada kotak dan mengisi isian yang tersedia dengan jujur dan jelas.

Usia :...

Jabatan :...

Masa Kerja Keseluruhan :...

Masa Kerja di bidang akuntansi/keuangan :...

Bidang pendidikan yang pernah ditempuh (Boleh diisi lebih dari satu) :

1. SMU/SMA SMK

Akuntansi

SMK Non Akuntansi

2. D1

Akuntansi

D1 Non Akuntansi

3. D2

Akuntansi

D2 Non Akuntansi

4. D3

Akuntansi

D3 Non Akuntansi

5. S1

Akuntansi

S1 Non Akuntansi

6. S2

Akuntansi

S2 Non Akuntansi

7. S3

Akuntansi

S3 Non

Akuntansi

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74 Pelatihan yang pernah

diikuti :

 Bagian Kedua

Di bawah ini adalah pernyataan-pernyataan yang ditujukan untuk mengetahui persepsi responden yang berada di bagian akuntansi khususnya pembuat laporan keuangan pada DPPKD dan SKPD Non DPPKAD Pemerintah Kabupaten Sumba Barat terkait dengan mudah tidaknya Prinsip Akuntansi dan Pelaporan Keuangan dalam PP No. 71 Tahun 2010. Berilah tanda (√) pada kolom yang tersedia.

Keterangan :

STM : Sangat Tidak Mudah

CM : Cukup Mudah SM : Sangat Mudah

TM : Tidak Mudah M : Mudah

No Prinsip Akuntansi Pemerintahan

Pernyataan Pilihan Jawaban

STM TM CM M SM 1. Basis Akuntansi 1. Laporan Keuangan Pemda

menggunakan basis akrual.

2. Laporan Keuangan basis kas harus sesuai dengan peraturan perundangan.

3. Pendapatan dapat diakui walaupun kas belum diterima.

4. Beban dapat diakui walaupun kas belum dikeluarkan.

5. Bantuan pihak luar/asing dalam bentuk jasa disajikan pada Laporan Operasional.

6. Laporan Realisasi Anggaran basis kas

mengakui pendapatan pada saat kas

Pelatihan Akuntansi Dasar

Pelatihan Komputer Akuntansi

Pelatihan Akuntansi Pemerintahan

Lainnya

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75 diterima.

7. Laporan Realisasi Anggaran basis kas mengakui belanja pada saat kas dikeluarkan.

8. Laporan Realisasi Anggaran basis akrual mengakui pendapatan meskipun kas belum diterima.

9. Laporan Realisasi Anggaran basis akrual mengakui belanja transfer meskipun kas belum dikeluarkan.

10. Basis akrual untuk Neraca tidak memperhatikan saat kas atau setara kas diterima atau dibayar.

2. Nilai Hitoris 11. Perolehan aset dicatat sebesar pengeluaran kas, setara kas atau sebesar nilai wajar.

12. Kewajiban dicatat sebesar jumlah kas dan setara kas yang diharapkan.

13. Nilai historis lebih obyektif dan dapat diverifikasi

14. Nilai wajar aset dapat digunakan bilamana tidak terdapat nilai historis.

3. Realisasi 15. Pendapatan atau belanja basis kas diakui setelah menambah atau mengurangi kas dan sudah diotorisasi melalui anggaran.

16. Biaya dan pendapatan dalam akuntansi pemerintah tidak mendapat penekanan seperti akuntansi komersial.

4. Substansi Mengungguli Bentuk Formal

17. Transaksi dicatat sesuai substansi dan realitas ekonomi bukan hanya dipengaruhi aspek formalitas.

18. Transaksi tidak konsisten dengan aspek formalitas maka harus diungkapkan di Catatan atas Laporan Keuangan.

5. Prinsip Periodisitas

19. Kegiatan akuntansi dan pelaporan keuangan entitas perlu dibagi menjadi periode-periode pelaporan.

20. Periode utama yang digunakan dalam kegiatan akuntansi adalah periode tahunan.

21. Periode bulanan, triwulan, dan

semesteran dianjurkan dalam kegiatan

akuntansi dan pelaporan keuangan.

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76 6. Prinsip

Konsistensi

22. Perlakuan akuntansi yang sama diterapkan dari periode ke periode.

23. Metode akuntansi dapat diubah dengan syarat metode yang baru harus memberikan informasi yang lebih baik.

24. Perubahan penggunaan metode diungkapkan pada Catatan atas Laporan Keuangan.

7. Pengungkapan Lengkap

25. Laporan keuangan menyajikan secara lengkap informasi yang dibutuhkan oleh pengguna.

26. Informasi yang dibutuhkan pengguna dapat diletakkan pada lembar muka laporan keuangan atau Catatan atas Laporan Keuangan.

8. Penyajian Wajar 27. Laporan Keuangan Pemda disajikan dengan wajar.

28. Pertimbangan sehat diperlukan ketika menghadapi ketidakpastian peristiwa dan keadaan tertentu.

29. Pertimbangan sehat mengandung unsur kehati-hatian.

30. Laporan Keuangan tetaplah netral dan

andal walaupun menggunakan

pertimbangan sehat.

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77 Lampiran 2

UJI VALIDITAS

Correlations

S1 S2 S3 S4 S5 S6 S7 S8 S9 S10 S11 S12 S13 S14 S15 S16 S17

S1 Pearson Correlation

1 .366^* .189 .065 .109 .429^* .339 .366^* .082 .254 .492^** .316 .416^* .467^** .198 .182 .247

Sig. (2-tailed) .046 .317 .732 .565 .018 .067 .046 .667 .175 .006 .089 .022 .009 .295 .336 .187

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.366^* 1 .484^** .222 .119 .514^** .435^* 1.000^** .445^* .060 .410^* .324 .156 .136 .161 .466^** .173

Sig. (2-tailed) .046 .007 .238 .530 .004 .016 .000 .014 .753 .024 .080 .411 .475 .396 .009 .360

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.189 .484^** 1 .058 .119 .093 .228 .484^** .944^** .226 .219 .166 .156 .029 .261 .963^** -.115

Sig. (2-tailed) .317 .007 .763 .530 .623 .226 .007 .000 .229 .244 .380 .411 .881 .163 .000 .544

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.065 .222 .058 1 .057 .517^** .365^* .222 .180 .239 .323 .290 .067 .281 .183 .095 .288

Sig. (2-tailed) .732 .238 .763 .764 .003 .047 .238 .341 .203 .082 .121 .724 .133 .334 .618 .123

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.109 .119 .119 .057 1 .216 -.108 .119 -.009 .246 .210 -.064 .000 -.107 -.256 .203 -.115

Sig. (2-tailed) .565 .530 .530 .764 .251 .570 .530 .963 .189 .266 .736 1.000 .572 .172 .281 .547

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.429^* .514^** .093 .517^** .216 1 .366^* .514^** .128 .091 .749^** .427^* .237 .252 .164 .090 .429^*

Sig. (2-tailed) .018 .004 .623 .003 .251 .047 .004 .500 .631 .000 .019 .207 .179 .385 .636 .018

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.339 .435^* .228 .365^* -.108 .366^* 1 .435^* .310 -.278 .261 .485^** .305 .400^* .114 .219 .075

Sig. (2-tailed) .067 .016 .226 .047 .570 .047 .016 .095 .137 .163 .007 .101 .028 .550 .244 .693

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.366^* 1.000^** .484^** .222 .119 .514^** .435^* 1 .445^* .060 .410^* .324 .156 .136 .161 .466^** .173

Sig. (2-tailed) .046 .000 .007 .238 .530 .004 .016 .014 .753 .024 .080 .411 .475 .396 .009 .360

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.082 .445^* .944^** .180 -.009 .128 .310 .445^* 1 .131 .160 .246 .144 .083 .267 .908^** -.049

Sig. (2-tailed) .667 .014 .000 .341 .963 .500 .095 .014 .491 .399 .190 .447 .664 .154 .000 .797

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.254 .060 .226 .239 .246 .091 -.278 .060 .131 1 .242 .071 .141 .126 .380^* .282 .258

Sig. (2-tailed) .175 .753 .229 .203 .189 .631 .137 .753 .491 .197 .710 .456 .509 .038 .131 .169

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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80

.492^** .410^* .219 .323 .210 .749^** .261 .410^* .160 .242 1 .519^** .203 .103 .150 .211 .261

Sig. (2-tailed) .006 .024 .244 .082 .266 .000 .163 .024 .399 .197 .003 .283 .589 .428 .263 .164

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.316 .324 .166 .290 -.064 .427^* .485^** .324 .246 .071 .519^** 1 .278 .242 .266 .160 .330

Sig. (2-tailed) .089 .080 .380 .121 .736 .019 .007 .080 .190 .710 .003 .137 .198 .155 .399 .075

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.416^* .156 .156 .067 .000 .237 .305 .156 .144 .141 .203 .278 1 .840^** .334 .150 .276

Sig. (2-tailed) .022 .411 .411 .724 1.000 .207 .101 .411 .447 .456 .283 .137 .000 .071 .429 .139

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.467^** .136 .029 .281 -.107 .252 .400^* .136 .083 .126 .103 .242 .840^** 1 .247 .027 .400^*

Sig. (2-tailed) .009 .475 .881 .133 .572 .179 .028 .475 .664 .509 .589 .198 .000 .188 .885 .029

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.198 .161 .261 .183 -.256 .164 .114 .161 .267 .380^* .150 .266 .334 .247 1 .155 .335

Sig. (2-tailed) .295 .396 .163 .334 .172 .385 .550 .396 .154 .038 .428 .155 .071 .188 .414 .070

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.182 .466^** .963^** .095 .203 .090 .219 .466^** .908^** .282 .211 .160 .150 .027 .155 1 -.071

Sig. (2-tailed) .336 .009 .000 .618 .281 .636 .244 .009 .000 .131 .263 .399 .429 .885 .414 .708

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.247 .173 -.115 .288 -.115 .429^* .075 .173 -.049 .258 .261 .330 .276 .400^* .335 -.071 1

Sig. (2-tailed) .187 .360 .544 .123 .547 .018 .693 .360 .797 .169 .164 .075 .139 .029 .070 .708

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.242 .097 .248 .190 -.224 .255 .095 .097 .247 .282 .252 .222 .421^* .294 .918^** .151 .252

Sig. (2-tailed) .198 .611 .186 .314 .234 .173 .619 .611 .189 .131 .179 .238 .021 .115 .000 .424 .178

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.243 .940^** .486^** .225 .019 .445^* .462^* .940^** .487^** -.016 .333 .286 .209 .119 .221 .468^** .070

Sig. (2-tailed) .195 .000 .006 .232 .920 .014 .010 .000 .006 .933 .072 .125 .268 .533 .240 .009 .714

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.243 .515^** .122 .462^* -.240 .639^** .178 .515^** .140 .058 .453^* .234 .006 .019 .356 .083 .529^**

Sig. (2-tailed) .195 .004 .522 .010 .201 .000 .348 .004 .462 .761 .012 .213 .976 .919 .054 .664 .003

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.860^** .376^* .309 .014 .140 .316 .193 .376^* .182 .360 .387^* .241 .264 .326 .079 .297 .181

Sig. (2-tailed) .000 .041 .097 .942 .461 .089 .307 .041 .336 .051 .035 .200 .159 .079 .677 .111 .338

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.369^* -.007 .028 .120 -.148 .342 .446^* -.007 .077 .046 .416^* .389^* .355 .358 .221 -.007 .467^**

Sig. (2-tailed) .045 .970 .881 .526 .434 .064 .014 .970 .687 .810 .022 .034 .054 .052 .240 .971 .009

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.246 .170 .261 .174 -.253 .245 .087 .170 .263 .333 .236 .286 .353 .257 .981^** .164 .371^*

Sig. (2-tailed) .190 .369 .163 .357 .177 .193 .647 .369 .160 .072 .209 .126 .056 .171 .000 .387 .043

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.087 .277 .100 .514^** .099 .412^* .306 .277 .123 .026 .259 .306 .099 .102 .391^* .130 .257

Sig. (2-tailed) .649 .138 .601 .004 .603 .024 .100 .138 .519 .892 .167 .100 .603 .591 .032 .493 .170

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.169 .245 .114 .960^** .142 .514^** .296 .245 .160 .344 .409^* .287 .129 .290 .199 .151 .299

Sig. (2-tailed) .372 .193 .550 .000 .455 .004 .112 .193 .397 .063 .025 .124 .498 .119 .292 .425 .108

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.111 .060 .232 .229 -.139 .270 .325 .060 .327 .010 .406^* .289 .267 .178 .215 .223 .316

Sig. (2-tailed) .559 .752 .217 .224 .463 .149 .079 .752 .078 .960 .026 .122 .153 .347 .253 .235 .089

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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.261 .148 -.140 .207 -.248 .420^* .064 .148 -.074 .232 .254 .257 .269 .384^* .315 -.135 .894^**

Sig. (2-tailed) .163 .435 .461 .271 .187 .021 .735 .435 .697 .217 .176 .171 .151 .036 .090 .478 .000

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.336 .812^** .406^* .199 .196 .385^* .265 .812^** .338 .293 .501^** .326 .055 -.030 .076 .391^* .082

Sig. (2-tailed) .070 .000 .026 .293 .300 .036 .157 .000 .068 .116 .005 .079 .771 .873 .689 .033 .667

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

.405^* .357 .139 .652^** .270 .716^** .266 .357 .132 .291 .601^** .344 .346 .334 .488^** .133 .308

Sig. (2-tailed) .026 .053 .465 .000 .149 .000 .155 .053 .488 .118 .000 .063 .061 .071 .006 .482 .098

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

-.032 -.301 -.430^* -.045 -.149 -.126 -.056 -.301 -.436^* -.144 -.052 -.236 -.063 .000 .054 -.414^* -.112

Sig. (2-tailed) .867 .106 .018 .815 .431 .505 .769 .106 .016 .448 .787 .210 .740 1.000 .775 .023 .557

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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85

TOT AL

Pearson Correlation

.477^** .554^** .479^** .531^** .102 .642^** .473^** .554^** .498^** .389^* .573^** .494^** .496^** .468^** .504^** .468^** .544^**

Sig. (2-tailed) .008 .001 .007 .003 .593 .000 .008 .001 .005 .034 .001 .006 .005 .009 .004 .009 .002

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

Correlations

S18 S19 S20 S21 S22 S23 S24 S25 S26 S27 S28 S29 S30 TOTAL

S1 Pearson Correlation .242 .243 .243 .860^** .369^* .246 .087 .169 .111 .261 .336 .405^* -.032 .477^**

Sig. (2-tailed) .198 .195 .195 .000 .045 .190 .649 .372 .559 .163 .070 .026 .867 .008

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S2 Pearson Correlation .097 .940^** .515^** .376^* -.007 .170 .277 .245 .060 .148 .812^** .357 -.301 .554^**

Sig. (2-tailed) .611 .000 .004 .041 .970 .369 .138 .193 .752 .435 .000 .053 .106 .001

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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86

S3 Pearson Correlation .248 .486^** .122 .309 .028 .261 .100 .114 .232 -.140 .406^* .139 -.430^* .479^**

Sig. (2-tailed) .186 .006 .522 .097 .881 .163 .601 .550 .217 .461 .026 .465 .018 .007

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S4 Pearson Correlation .190 .225 .462^* .014 .120 .174 .514^** .960^** .229 .207 .199 .652^** -.045 .531^**

Sig. (2-tailed) .314 .232 .010 .942 .526 .357 .004 .000 .224 .271 .293 .000 .815 .003

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S5 Pearson Correlation -.224 .019 -.240 .140 -.148 -.253 .099 .142 -.139 -.248 .196 .270 -.149 .102

Sig. (2-tailed) .234 .920 .201 .461 .434 .177 .603 .455 .463 .187 .300 .149 .431 .593

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S6 Pearson Correlation .255 .445^* .639^** .316 .342 .245 .412^* .514^** .270 .420^* .385^* .716^** -.126 .642^**

Sig. (2-tailed) .173 .014 .000 .089 .064 .193 .024 .004 .149 .021 .036 .000 .505 .000

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S7 Pearson Correlation .095 .462^* .178 .193 .446^* .087 .306 .296 .325 .064 .265 .266 -.056 .473^**

Sig. (2-tailed) .619 .010 .348 .307 .014 .647 .100 .112 .079 .735 .157 .155 .769 .008

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87

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S8 Pearson Correlation .097 .940^** .515^** .376^* -.007 .170 .277 .245 .060 .148 .812^** .357 -.301 .554^**

Sig. (2-tailed) .611 .000 .004 .041 .970 .369 .138 .193 .752 .435 .000 .053 .106 .001

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S9 Pearson Correlation .247 .487^** .140 .182 .077 .263 .123 .160 .327 -.074 .338 .132 -.436^* .498^**

Sig. (2-tailed) .189 .006 .462 .336 .687 .160 .519 .397 .078 .697 .068 .488 .016 .005

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S10 Pearson Correlation .282 -.016 .058 .360 .046 .333 .026 .344 .010 .232 .293 .291 -.144 .389^*

Sig. (2-tailed) .131 .933 .761 .051 .810 .072 .892 .063 .960 .217 .116 .118 .448 .034

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S11 Pearson Correlation .252 .333 .453^* .387^* .416^* .236 .259 .409^* .406^* .254 .501^** .601^** -.052 .573^**

Sig. (2-tailed) .179 .072 .012 .035 .022 .209 .167 .025 .026 .176 .005 .000 .787 .001

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S12 Pearson Correlation .222 .286 .234 .241 .389^* .286 .306 .287 .289 .257 .326 .344 -.236 .494^**

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88

Sig. (2-tailed) .238 .125 .213 .200 .034 .126 .100 .124 .122 .171 .079 .063 .210 .006

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S13 Pearson Correlation .421^* .209 .006 .264 .355 .353 .099 .129 .267 .269 .055 .346 -.063 .496^**

Sig. (2-tailed) .021 .268 .976 .159 .054 .056 .603 .498 .153 .151 .771 .061 .740 .005

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S14 Pearson Correlation .294 .119 .019 .326 .358 .257 .102 .290 .178 .384^* -.030 .334 .000 .468^**

Sig. (2-tailed) .115 .533 .919 .079 .052 .171 .591 .119 .347 .036 .873 .071 1.000 .009

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S15 Pearson Correlation .918^** .221 .356 .079 .221 .981^** .391^* .199 .215 .315 .076 .488^** .054 .504^**

Sig. (2-tailed) .000 .240 .054 .677 .240 .000 .032 .292 .253 .090 .689 .006 .775 .004

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S16 Pearson Correlation .151 .468^** .083 .297 -.007 .164 .130 .151 .223 -.135 .391^* .133 -.414^* .468^**

Sig. (2-tailed) .424 .009 .664 .111 .971 .387 .493 .425 .235 .478 .033 .482 .023 .009

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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89

S17 Pearson Correlation .252 .070 .529^** .181 .467^** .371^* .257 .299 .316 .894^** .082 .308 -.112 .544^**

Sig. (2-tailed) .178 .714 .003 .338 .009 .043 .170 .108 .089 .000 .667 .098 .557 .002

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S18 Pearson Correlation 1 .156 .370^* .082 .243 .937^** .397^* .220 .253 .228 -.009 .541^** .180 .473^**

Sig. (2-tailed) .410 .044 .667 .195 .000 .030 .243 .177 .226 .964 .002 .341 .008

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S19 Pearson Correlation .156 1 .475^** .237 -.060 .228 .260 .200 .176 .046 .726^** .336 -.245 .517^**

Sig. (2-tailed) .410 .008 .207 .751 .225 .166 .290 .353 .811 .000 .070 .191 .003

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S20 Pearson Correlation .370^* .475^** 1 .133 .121 .412^* .463^** .481^** .199 .514^** .387^* .502^** -.097 .515^**

Sig. (2-tailed) .044 .008 .483 .525 .024 .010 .007 .292 .004 .035 .005 .611 .004

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S21 Pearson Correlation .082 .237 .133 1 .385^* .093 -.036 .133 .087 .195 .401^* .210 -.218 .493^**

Sig. (2-tailed) .667 .207 .483 .036 .627 .850 .483 .646 .302 .028 .266 .247 .006

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90

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S22 Pearson Correlation .243 -.060 .121 .385^* 1 .224 .097 .133 .575^** .555^** .051 .192 -.058 .539^**

Sig. (2-tailed) .195 .751 .525 .036 .233 .611 .483 .001 .001 .791 .310 .762 .002

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S23 Pearson Correlation .937^** .228 .412^* .093 .224 1 .424^* .194 .259 .351 .060 .551^** .082 .512^**

Sig. (2-tailed) .000 .225 .024 .627 .233 .020 .304 .167 .057 .751 .002 .666 .004

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S24 Pearson Correlation .397^* .260 .463^** -.036 .097 .424^* 1 .564^** -.105 .211 .162 .704^** -.096 .513^**

Sig. (2-tailed) .030 .166 .010 .850 .611 .020 .001 .580 .262 .393 .000 .613 .004

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S25 Pearson Correlation .220 .200 .481^** .133 .133 .194 .564^** 1 .151 .217 .261 .698^** -.095 .588^**

Sig. (2-tailed) .243 .290 .007 .483 .483 .304 .001 .424 .249 .164 .000 .619 .001

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S26 Pearson Correlation .253 .176 .199 .087 .575^** .259 -.105 .151 1 .247 .086 .195 .186 .466^**

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91

Sig. (2-tailed) .177 .353 .292 .646 .001 .167 .580 .424 .189 .653 .302 .325 .009

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S27 Pearson Correlation .228 .046 .514^** .195 .555^** .351 .211 .217 .247 1 .058 .305 -.178 .502^**

Sig. (2-tailed) .226 .811 .004 .302 .001 .057 .262 .249 .189 .759 .102 .346 .005

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S28 Pearson Correlation -.009 .726^** .387^* .401^* .051 .060 .162 .261 .086 .058 1 .269 -.256 .487^**

Sig. (2-tailed) .964 .000 .035 .028 .791 .751 .393 .164 .653 .759 .150 .171 .006

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S29 Pearson Correlation .541^** .336 .502^** .210 .192 .551^** .704^** .698^** .195 .305 .269 1 .039 .675^**

Sig. (2-tailed) .002 .070 .005 .266 .310 .002 .000 .000 .302 .102 .150 .836 .000

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

S30 Pearson Correlation .180 -.245 -.097 -.218 -.058 .082 -.096 -.095 .186 -.178 -.256 .039 1 -.284

Sig. (2-tailed) .341 .191 .611 .247 .762 .666 .613 .619 .325 .346 .171 .836 .128

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

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92

TOTA L

Pearson Correlation .473^** .517^** .515^** .493^** .539^** .512^** .513^** .588^** .466^** .502^** .487^** .675^** -.284 1

Sig. (2-tailed) .008 .003 .004 .006 .002 .004 .004 .001 .009 .005 .006 .000 .128

N 30 30 30 30 30 30 30 30 30 30 30 30 30 30

*. Correlation is significant at the 0.05 level (2-tailed).

**. Correlation is significant at the 0.01 level (2-tailed).

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93 Lampiran 3

Surat Ijin Penelitian Dari Badan Kesbangpol Kabupaten Sumba Barat

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