Hasil SPSS

a. Uji Validitas (r table = 0,2146)

1) Y
2)
Correlations
Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Total
Y1 Pearson Correlation 1 .382 **
.540 **
.617 **
.453 **
.524 **
.511 **
.427 **
.785**
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000
N 84 84 84 84 84 84 84 84 84
Y2 Pearson Correlation .382** 1 .553** .421** .283** .292** .174 .299** .537**
Sig. (2-tailed) .000 .000 .000 .009 .007 .114 .006 .000
N 84 84 84 84 84 84 84 84 84
Y3 Pearson Correlation .540 **
.553 **
1 .470 **
.386 **
.447 **
.232 *
.378 **
.659**
Sig. (2-tailed) .000 .000 .000 .000 .000 .034 .000 .000
N 84 84 84 84 84 84 84 84 84
Y4 Pearson Correlation .617 **
.421 **
.470 **
1 .487 **
.550 **
.369 **
.296 **
.729**
Sig. (2-tailed) .000 .000 .000 .000 .000 .001 .006 .000
N 84 84 84 84 84 84 84 84 84
Y5 Pearson Correlation .453 **
.283 **
.386 **
.487 **
1 .446 **
.408 **
.345 **
.662**
Sig. (2-tailed) .000 .009 .000 .000 .000 .000 .001 .000
N 84 84 84 84 84 84 84 84 84
Y6 Pearson Correlation .524** .292** .447** .550** .446** 1 .610** .541** .824**
Sig. (2-tailed) .000 .007 .000 .000 .000 .000 .000 .000
N 84 84 84 84 84 84 84 84 84
Y7 Pearson Correlation .511 **
.174 .232 *
.369 **
.408 **
.610 **
1 .458 **
.727**
Sig. (2-tailed) .000 .114 .034 .001 .000 .000 .000 .000
 N 84 84 84 84 84 84 84 84 84
Y8 Pearson Correlation .427** .299** .378** .296** .345** .541** .458** 1 .680**
Sig. (2-tailed) .000 .006 .000 .006 .001 .000 .000 .000
N 84 84 84 84 84 84 84 84 84
Total Pearson Correlation .785 **
.537 **
.659 **
.729**
.662 **
.824**
.727 **
.680
**
1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000
N 84 84 84 84 84 84 84 84 84
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

3) X1

Correlations
X11 X12 X13 X14 X15 Total
X11 Pearson Correlation 1 .018 -.035 .268 *
.094 .357**
Sig. (2-tailed) .874 .752 .014 .394 .001
N 84 84 84 84 84 84
X12 Pearson Correlation .018 1 .628** .507** .652** .851**
Sig. (2-tailed) .874 .000 .000 .000 .000
N 84 84 84 84 84 84
X13 Pearson Correlation -.035 .628** 1 .173 .500** .674**
Sig. (2-tailed) .752 .000 .115 .000 .000
N 84 84 84 84 84 84
X14 Pearson Correlation .268 *
.507 **
.173 1 .522 **
.715**
Sig. (2-tailed) .014 .000 .115 .000 .000
N 84 84 84 84 84 84
X15 Pearson Correlation .094 .652** .500** .522** 1 .812**
Sig. (2-tailed) .394 .000 .000 .000 .000
N 84 84 84 84 84 84
Total Pearson Correlation .357 **
.851**
.674 **
.715 **
.812 **
1
Sig. (2-tailed) .001 .000 .000 .000 .000
N 84 84 84 84 84 84
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).

4) X2

Correlations
X21 X22 X23 X24 X25 X26 X27 X28 X29 X210 X211
X21 Pearson Correlation 1 .616 **
.454 **
.497 **
.323 **
.095 .217 *
.281 **
.274 *
.412 **
.2
Sig. (2-tailed) .000 .000 .000 .003 .391 .048 .010 .012 .000 .
N 84 84 84 84 84 84 84 84 84 84
X22 Pearson Correlation .616**
1 .741 **
.723 **
.580 **
.268 *
.249 *
.464 **
.310 **
.504** .4
Sig. (2-tailed) .000 .000 .000 .000 .014 .022 .000 .004 .000 .
N 84 84 84 84 84 84 84 84 84 84
X23 Pearson Correlation .454**
.741 **
1 .733 **
.574 **
.407 **
.154 .486 **
.438 **
.528** .5
Sig. (2-tailed) .000 .000 .000 .000 .000 .163 .000 .000 .000 .
N 84 84 84 84 84 84 84 84 84 84
X24 Pearson Correlation .497** .723** .733** 1 .538** .145 .168 .352** .430** .578** .5
Sig. (2-tailed) .000 .000 .000 .000 .188 .127 .001 .000 .000 .
N 84 84 84 84 84 84 84 84 84 84
X25 Pearson Correlation .323**
.580 **
.574 **
.538 **
1 .344 **
.338 **
.544 **
.323 **
.573** .5
Sig. (2-tailed) .003 .000 .000 .000 .001 .002 .000 .003 .000 .
 N 84 84 84 84 84 84 84 84 84 84
X26 Pearson Correlation .095 .268* .407** .145 .344** 1 .438** .267* .217* .088 .
Sig. (2-tailed) .391 .014 .000 .188 .001 .000 .014 .047 .424 .
N 84 84 84 84 84 84 84 84 84 84
X27 Pearson Correlation .217 *
.249 *
.154 .168 .338**
.438 **
1 .134 .164 .236* .
Sig. (2-tailed) .048 .022 .163 .127 .002 .000 .225 .137 .031 .
N 84 84 84 84 84 84 84 84 84 84
X28 Pearson Correlation .281 **
.464**
.486 **
.352**
.544**
.267 *
.134 1 .408 **
.371** .4
Sig. (2-tailed) .010 .000 .000 .001 .000 .014 .225 .000 .001 .
N 84 84 84 84 84 84 84 84 84 84
X29 Pearson Correlation .274 *
.310**
.438 **
.430**
.323**
.217 *
.164 .408**
1 .695** .7
Sig. (2-tailed) .012 .004 .000 .000 .003 .047 .137 .000 .000 .
N 84 84 84 84 84 84 84 84 84 84
X210 Pearson Correlation .412** .504** .528** .578** .573** .088 .236* .371** .695** 1 .8
Sig. (2-tailed) .000 .000 .000 .000 .000 .424 .031 .001 .000 .
N 84 84 84 84 84 84 84 84 84 84
X211 Pearson Correlation .293 **
.435**
.506 **
.553**
.508**
.129 .154 .409**
.704 **
.810**
Sig. (2-tailed) .007 .000 .000 .000 .000 .242 .162 .000 .000 .000
N 84 84 84 84 84 84 84 84 84 84
X212 Pearson Correlation .264 *
.457**
.486 **
.484**
.566**
.154 .271 *
.585**
.719 **
.734** .7
Sig. (2-tailed) .015 .000 .000 .000 .000 .163 .013 .000 .000 .000 .
N 84 84 84 84 84 84 84 84 84 84
Total Pearson Correlation .572 **
.778**
.799 **
.753**
.762**
.447 **
.429**
.652**
.683 **
.785** .7
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .
N 84 84 84 84 84 84 84 84 84 84
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

5) Z

Correlations
Z1 Z2 Z3 Z4 Z5 Total
Z1 Pearson Correlation 1 .721** .346** .540** .544** .786**
Sig. (2-tailed) .000 .001 .000 .000 .000
N 84 84 84 84 84 84
Z2 Pearson Correlation .721 **
1 .393 **
.494 **
.536 **
.789**
Sig. (2-tailed) .000 .000 .000 .000 .000
N 84 84 84 84 84 84
Z3 Pearson Correlation .346 **
.393**
1 .563 **
.630 **
.730**
Sig. (2-tailed) .001 .000 .000 .000 .000
N 84 84 84 84 84 84
Z4 Pearson Correlation .540 **
.494**
.563 **
1 .842 **
.846**
Sig. (2-tailed) .000 .000 .000 .000 .000
N 84 84 84 84 84 84
Z5 Pearson Correlation .544** .536** .630** .842** 1 .876**
Sig. (2-tailed) .000 .000 .000 .000 .000
N 84 84 84 84 84 84
Total Pearson Correlation .786 **
.789**
.730 **
.846 **
.876 **
1
Sig. (2-tailed) .000 .000 .000 .000 .000
N 84 84 84 84 84 84
**. Correlation is significant at the 0.01 level (2-tailed).
b. Uji Reliabilitas (0,6)
1) Y

Reliability Statistics
Cronbach's
Alpha N of Items
.848 8

2) X1
Reliability Statistics
Cronbach's
Alpha N of Items
.724 5

3) X2
Reliability Statistics
Cronbach's
Alpha N of Items
.895 12

4) Z
Reliability Statistics
Cronbach's
Alpha N of Items
.862 5
c. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual
N 84
Normal Parameters a,b
Mean .0000000
Std. Deviation 2.10121889
Most Extreme Differences Absolute .077
Positive .077
Negative -.052
Test Statistic .077
Asymp. Sig. (2-tailed) .200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.

d. Multikolinearitas
e.
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) 7.634 2.919 2.615 .011
 Partisipasi Penyusunan 1.284 .132 .824 9.733 .000 .603 1.658
Anggaran
Akuntabilitas Publik .125 .079 .148 1.570 .120 .485 2.062
Pengawasan Internal -.315 .156 -.192 -2.016 .047 .477 2.095
a. Dependent Variable: Kinerja Manajerial

f. Heteroskedastisitas
g. Regresi Berganda

Model Summary
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 .634a .402 .388 .22789
a. Predictors: (Constant), Akuntabilitas Publik, Partisipasi Penyusunan
Anggaran

Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.137 .212 10.077 .000
Partisipasi Penyusunan .262 .069 .362 3.811 .000
Anggaran
Akuntabilitas Publik .256 .063 .388 4.078 .000
a. Dependent Variable: Kinerja Manajerial

h. Regresi Moderasi

Model Summary
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 .581a .402 .321 .24001
a. Predictors: (Constant), Akuntabilitas Publik*Pengawasan Internal,
Partisipasi Penyusunan Anggaran*Pengawasan Internal

Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.112 .250 8.450 .000
Partisipasi Penyusunan .071 .019 .359 3.725 .000
Anggaran*Pengawasan
Internal
Akuntabilitas .066 .018 .350 3.636 .000
Publik*Pengawasan Internal
a. Dependent Variable: Kinerja Manajerial

Model Summary
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 .673a .453 .418 .22215
a. Predictors: (Constant), Akuntabilitas Publik*Pengawasan Internal,
Pengawasan Internal, Partisipasi Penyusunan Anggaran*Pengawasan
Internal, Partisipasi Penyusunan Anggaran, Akuntabilitas Publik
 Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.112 .250 8.450 .031
Partisipasi Penyusunan -3.339 1.497 -4.625 -2.231 .029
Anggaran
Akuntabilitas Publik 1.737 1.854 2.635 .937 .352
Pengawasan Internal -.832 1.311 -.607 -.634 .528
Partisipasi Penyusunan .071 .019 .359 3.725 .018
Anggaran*Pengawasan
Internal
Akuntabilitas .066 .018 0.350 3.636 .015
Publik*Pengawasan Internal
a. Dependent Variable: Kinerja Manajerial

Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 5.397 5.182 1.041 .301
Partisipasi Penyusunan -3.339 1.497 -4.625 -2.231 .029
Anggaran
 Akuntabilitas Publik 1.737 1.854 2.635 .937 .352
Pengawasan Internal -.832 1.311 -.607 -.634 .528
Partisipasi Penyusunan .937 .389 4.737 2.410 .018
Anggaran*Pengawasan
Internal
Akuntabilitas .390 .475 2.056 2.120 .015
Publik*Pengawasan Internal
a. Dependent Variable: Kinerja Manajerial