Karakteristik Responden

Frequencies

Statistics
Jenis Kelamin Masa Kerja Pendidikan Terakhir
N Valid 30 30 30
Missing 0 0 0

Frequency Table

Jenis Kelamin
Frequency Percent Valid Percent Cumulative Percent
Valid Perempuan 13 43,3 43,3 43,3
Laki-laki 17 56,7 56,7 100,0
Total 30 100,0 100,0

Masa Kerja
Frequency Percent Valid Percent Cumulative Percent
Valid 1-10 tahun 10 33,3 33,3 33,3
11-20 tahun 15 50,0 50,0 83,3
>20 tahun 5 16,7 16,7 100,0
Total 30 100,0 100,0

Pendidikan Terakhir
Frequency Percent Valid Percent Cumulative Percent
Valid SMA 6 20,0 20,0 20,0
Diploma 3 10,0 10,0 30,0
S1/S2 21 70,0 70,0 100,0
Total 30 100,0 100,0

Uji Validitas dan Reliabilitas Variabel

Correlations
 Correlations
Perencanaan
Item_1 Item_2 Item_3 Item_4 Item_5 Item_6 Item_7 Item_8 Anggaran
Item_1 Pearson 1 ,315 ,427* ,235 ,104 ,168 ,197 ,041 ,386*
Correlation
Sig. (2-tailed) ,090 ,019 ,212 ,584 ,375 ,297 ,828 ,035
N 30 30 30 30 30 30 30 30 30
Item_2 Pearson ,315 1 ,686** ,558** ,434* ,556** ,527** ,275 ,712**
Correlation
Sig. (2-tailed) ,090 ,000 ,001 ,017 ,001 ,003 ,142 ,000
N 30 30 30 30 30 30 30 30 30
Item_3 Pearson ,427* ,686** 1 ,674** ,604** ,670** ,683** ,316 ,849**
Correlation
Sig. (2-tailed) ,019 ,000 ,000 ,000 ,000 ,000 ,089 ,000
N 30 30 30 30 30 30 30 30 30
Item_4 Pearson ,235 ,558** ,674** 1 ,462* ,707** ,620** ,388* ,773**
Correlation
Sig. (2-tailed) ,212 ,001 ,000 ,010 ,000 ,000 ,034 ,000
N 30 30 30 30 30 30 30 30 30
Item_5 Pearson ,104 ,434* ,604** ,462* 1 ,598** ,767** ,410* ,799**
Correlation
Sig. (2-tailed) ,584 ,017 ,000 ,010 ,000 ,000 ,025 ,000
N 30 30 30 30 30 30 30 30 30
Item_6 Pearson ,168 ,556** ,670** ,707** ,598** 1 ,661** ,488** ,820**
Correlation
Sig. (2-tailed) ,375 ,001 ,000 ,000 ,000 ,000 ,006 ,000
N 30 30 30 30 30 30 30 30 30
Item_7 Pearson ,197 ,527** ,683** ,620** ,767** ,661** 1 ,539** ,896**
Correlation
Sig. (2-tailed) ,297 ,003 ,000 ,000 ,000 ,000 ,002 ,000
N 30 30 30 30 30 30 30 30 30
Item_8 Pearson ,041 ,275 ,316 ,388* ,410* ,488** ,539** 1 ,581**
Correlation
Sig. (2-tailed) ,828 ,142 ,089 ,034 ,025 ,006 ,002 ,001
N 30 30 30 30 30 30 30 30 30
Perencanaan Pearson ,386* ,712** ,849** ,773** ,799** ,820** ,896** ,581** 1
Anggaran Correlation
Sig. (2-tailed) ,035 ,000 ,000 ,000 ,000 ,000 ,000 ,001
N 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).

Reliability

Scale: ALL VARIABLES

Case Processing Summary

N %
Cases Valid 30 100,0
Excludeda 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,865 8

Correlations
 Correlations
Pelaksanaan
Item_1 Item_2 Item_3 Item_4 Item_5 Item_6 Item_7 Item_8 Item_9 Anggaran
Item_1 Pearson 1 ,206 ,194 ,334 ,234 ,331 ,260 ,218 ,110 ,425*
Correlation
Sig. (2-tailed) ,274 ,305 ,071 ,214 ,074 ,165 ,247 ,562 ,019
N 30 30 30 30 30 30 30 30 30 30
Item_2 Pearson ,206 1 ,621** ,533** ,338 ,230 ,450* ,502** ,474** ,697**
Correlation
Sig. (2-tailed) ,274 ,000 ,002 ,067 ,222 ,013 ,005 ,008 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_3 Pearson ,194 ,621** 1 ,541** ,463** ,460* ,452* ,549** ,581** ,763**
Correlation
Sig. (2-tailed) ,305 ,000 ,002 ,010 ,011 ,012 ,002 ,001 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_4 Pearson ,334 ,533** ,541** 1 ,448* ,476** ,461* ,295 ,431* ,681**
Correlation
Sig. (2-tailed) ,071 ,002 ,002 ,013 ,008 ,010 ,113 ,018 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_5 Pearson ,234 ,338 ,463** ,448* 1 ,570** ,620** ,372* ,369* ,665**
Correlation
Sig. (2-tailed) ,214 ,067 ,010 ,013 ,001 ,000 ,043 ,044 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_6 Pearson ,331 ,230 ,460* ,476** ,570** 1 ,701** ,579** ,547** ,768**
Correlation
Sig. (2-tailed) ,074 ,222 ,011 ,008 ,001 ,000 ,001 ,002 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_7 Pearson ,260 ,450* ,452* ,461* ,620** ,701** 1 ,519** ,400* ,758**
Correlation
Sig. (2-tailed) ,165 ,013 ,012 ,010 ,000 ,000 ,003 ,028 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_8 Pearson ,218 ,502** ,549** ,295 ,372* ,579** ,519** 1 ,808** ,799**
Correlation
Sig. (2-tailed) ,247 ,005 ,002 ,113 ,043 ,001 ,003 ,000 ,000
N 30 30 30 30 30 30 30 30 30 30
Item_9 Pearson ,110 ,474** ,581** ,431* ,369* ,547** ,400* ,808** 1 ,779**
Correlation
Sig. (2-tailed) ,562 ,008 ,001 ,018 ,044 ,002 ,028 ,000 ,000
N 30 30 30 30 30 30 30 30 30 30
Pelaksanaan Pearson ,425* ,697** ,763** ,681** ,665** ,768** ,758** ,799** ,779** 1
Anggaran Correlation
Sig. (2-tailed) ,019 ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 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).

Reliability

Scale: ALL VARIABLES

Case Processing Summary
N %
Cases Valid 30 100,0
Excludeda 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,872 9
Correlations
 Correlations
Pengadaan Barang
Item_1 Item_2 Item_3 Item_4 Item_5 Item_6 Item_7 Item_8 dan Jasa
Item_1 Pearson 1 ,829** ,654** ,479** ,546** ,804** ,612** ,664** ,867**
Correlation
Sig. (2-tailed) ,000 ,000 ,007 ,002 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Item_2 Pearson ,829** 1 ,745** ,514** ,422* ,869** ,712** ,743** ,911**
Correlation
Sig. (2-tailed) ,000 ,000 ,004 ,020 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Item_3 Pearson ,654** ,745** 1 ,668** ,604** ,686** ,640** ,688** ,842**
Correlation
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Item_4 Pearson ,479** ,514** ,668** 1 ,629** ,424* ,408* ,374* ,630**
Correlation
Sig. (2-tailed) ,007 ,004 ,000 ,000 ,019 ,025 ,042 ,000
N 30 30 30 30 30 30 30 30 30
Item_5 Pearson ,546** ,422* ,604** ,629** 1 ,531** ,502** ,332 ,657**
Correlation
Sig. (2-tailed) ,002 ,020 ,000 ,000 ,003 ,005 ,073 ,000
N 30 30 30 30 30 30 30 30 30
** **
Item_6 Pearson ,804 ,869 ,686** ,424* ,531** 1 ,787** ,786** ,924**
Correlation
Sig. (2-tailed) ,000 ,000 ,000 ,019 ,003 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Item_7 Pearson ,612** ,712** ,640** ,408* ,502** ,787** 1 ,772** ,845**
Correlation
Sig. (2-tailed) ,000 ,000 ,000 ,025 ,005 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Item_8 Pearson ,664** ,743** ,688** ,374* ,332 ,786** ,772** 1 ,843**
Correlation
Sig. (2-tailed) ,000 ,000 ,000 ,042 ,073 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
Pengadaan Pearson ,867** ,911** ,842** ,630** ,657** ,924** ,845** ,843** 1
Barang dan Correlation
Jasa Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30 30 30 30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Reliability

Scale: ALL VARIABLES

Case Processing Summary

N %
Cases Valid 30 100,0
Excludeda 0 ,0
Total 30 100,0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha N of Items
,924 8

Correlations
 Correlations
Penyerapan
Item_1 Item_2 Item_3 Item_4 Item_5 Anggaran
Item_1 Pearson Correlation 1 ,173 ,610** ,535** ,517** ,709**
Sig. (2-tailed) ,360 ,000 ,002 ,003 ,000
N 30 30 30 30 30 30
Item_2 Pearson Correlation ,173 1 ,420* ,230 ,649** ,640**
Sig. (2-tailed) ,360 ,021 ,222 ,000 ,000
N 30 30 30 30 30 30
Item_3 Pearson Correlation ,610** ,420* 1 ,780** ,729** ,913**
Sig. (2-tailed) ,000 ,021 ,000 ,000 ,000
N 30 30 30 30 30 30
Item_4 Pearson Correlation ,535** ,230 ,780** 1 ,656** ,783**
Sig. (2-tailed) ,002 ,222 ,000 ,000 ,000
N 30 30 30 30 30 30
Item_5 Pearson Correlation ,517** ,649** ,729** ,656** 1 ,894**
Sig. (2-tailed) ,003 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30
Penyerapan Anggaran Pearson Correlation ,709** ,640** ,913** ,783** ,894** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000
N 30 30 30 30 30 30
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Reliability

Scale: ALL VARIABLES

Case Processing Summary

N %

Cases Valid 30 100,0

Excludeda 0 ,0

Total 30 100,0

a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha N of Items

,829 5

Asumsi Klasik

Uji Normalitas
NPar Tests
 One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 30
Normal Parametersa,b Mean ,0000000
Std. Deviation 1,58788048
Most Extreme Differences Absolute ,170
Positive ,170
Negative -,115
Kolmogorov-Smirnov Z ,933
Asymp. Sig. (2-tailed) ,349
a. Test distribution is Normal.
b. Calculated from data.

Uji Multikolinieritas
Coefficientsa
Model Standardized
Unstandardized Coefficients Coefficients Collinearity Statistics
B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) 7,677 3,026 2,537 ,018

Perencanaan Anggaran ,232 ,092 ,275 2,514 ,018 ,619 1,617

Pelaksanaan Anggaran ,394 ,088 ,510 4,458 ,000 ,563 1,776
Pengadaan Barang dan ,152 ,069 ,265 2,197 ,037 ,508 1,968
Jasa
a. Dependent Variable: Penyerapan Anggaran

Uji Autokorelasi
Model Summaryb
Model Std. Error of the
R R Square Adjusted R Square Estimate Durbin-Watson
a
1
dim
ensi
on0
,899 ,808 ,786 1,67699 2,273
a. Predictors: (Constant), Pengadaan Barang dan Jasa, Perencanaan Anggaran, Pelaksanaan Anggaran
b. Dependent Variable: Penyerapan Anggaran

Uji Heteroskedastisitas
Coefficientsa
Model Standardized
Unstandardized Coefficients Coefficients
B Std. Error Beta t Sig.
1 (Constant) 4,733 1,783 2,654 ,013
Perencanaan Anggaran ,026 ,054 ,107 ,486 ,631
Pelaksanaan Anggaran -,093 ,052 -,414 -1,792 ,085
Pengadaan Barang dan -,026 ,041 -,152 -,627 ,536
Jasa
a. Dependent Variable: AbsRes

Analisis Regresi Linier Berganda

Regression
 Variables Entered/Removedb
Model Variables Entered Variables Removed Method
1 Pengadaan Barang . Enter
dan Jasa,
dim
ensi
Perencanaan
Anggaran,
on0

Pelaksanaan
Anggarana
a. All requested variables entered.
b. Dependent Variable: Penyerapan Anggaran

Model Summary
Model Std. Error of the
R R Square Adjusted R Square Estimate
a
1
dim
ensi
on0
,899 ,808 ,786 1,67699
a. Predictors: (Constant), Pengadaan Barang dan Jasa, Perencanaan Anggaran, Pelaksanaan
Anggaran

ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 308,247 3 102,749 36,536 ,000a
Residual 73,120 26 2,812

Total 381,367 29

a. Predictors: (Constant), Pengadaan Barang dan Jasa, Perencanaan Anggaran, Pelaksanaan Anggaran
b. Dependent Variable: Penyerapan Anggaran

Coefficientsa
Model Standardized
Unstandardized Coefficients Coefficients
B Std. Error Beta t Sig.
1 (Constant) 7,677 3,026 2,537 ,018
Perencanaan Anggaran ,232 ,092 ,275 2,514 ,018
Pelaksanaan Anggaran ,394 ,088 ,510 4,458 ,000
Pengadaan Barang dan Jasa ,152 ,069 ,265 2,197 ,037
a. Dependent Variable: Penyerapan Anggaran