CRITICAL REVIEW JURNAL.docx

CRITICAL REVIEW JURNAL “BUDGETING”

Oleh : Utami Naufa Aulia Rukmana A!C!!"#$%&

JURU'AN '(! A)UNTAN'I REGULER 'ORE *A)ULT *A)ULTA' A' E)ONO+I DAN BI'NI' BI 'NI' UNIVER'ITA' +ATARA+ ,#!-

CRITICAL REVIEW TER.ADA/ JURNAL BERJUDUL: “/en0a1uh /a1ti2i3a2i /en0an00a1an Dan )4mitmen O10ani2a2i /a5a )ine16a +ana6e1ial Den0an )e3ua2an )e16a 'e7a0ai Va1ia7el Inte18enin0”

VOLUME

: Vol. 10, No.1

TAHUN

: 2015

PENELITI

:Dewa Ayu Ayu Made Harli!a "u#$a%!ari & I 'a 'aya% ya% Prad%ya%!(a 'iraeda%a

)EVIE' )EVIE'E) E)

: U!a$i U!a$i Nau*a Nau*a Aulia Aulia )u#$a )u#$a%a %a +A11 +A1111-0/ 0/

TANAL

: 15 15 A Aril 2013

!& Ju5ul

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7Me%uru! Por!er e! al. +1?3? dala$ Vero%i
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Pe%uli $e%
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 a(wa ar!iiai !ida# erera% $e$e%8aru(i #euaa% #er6a.  Pe%eli!ia% ya%8 dila#u#a% "i%uraya +200? da% Pradi!a +201; $e%e$u#a% #o$i!$e% or8a%iai ere%8aru( i8%i*i#a% !er(ada #euaa% #er6a. "!udi ya%8 dila#u#a% Nair +200? da% Harya%!i +2012 $e%e$u##a% e%8aru( %ya!a ya%8 i8%i*i#a% dia%!ara ar!iiai e%8a%88ara% de%8a% #i%er6a $a%a6erial ereda de%8a%

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

"!udi ereda ya%8 dila#u#a% Nouri +1??- dala$ "uriyo%o +200-, di%ya!a#a%  a(wa !er6adi relai ya%8 %e8a!ie da% i8%i*i#a% a%!ara #o$i!$e% or8a%iai

 ada #i%er6a $a%a6erial.  "!udi ya%8 dila#u#a% Mu!iara  +2010 da% Tu%!i +201; $e%yi$ul#a% #euaa% #er6a ere%8aru( oi!i* !er(ada #i%er6a $a%a6erial. "u8io#o +2010,$e%8e$u#a#a% (uu%8a% %e8a!i* ar!iiai e%8a%88ara% de%8a% #i%er6a $a%a6erial $a$u di$ediai ole( #euaa% #er6a da% (erri%8!o% da% (erri%8!o% dala$ Lea<( +2002 ya%8 $e%ya!a#a% !erdaa! (uu%8a% %e8a!i*  a%!ara ar!iiai da% #i%er6a de%8a% !ru#!ur reward ya%8 erera% ea8ai ariael i%!ere%i%8.

Pe%uli !ida# $e%
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"& Tin6auan /u2taka Tida# !erdaa! !i%6aua% u!a#a ada 6ur%al, e%uli la%8u%8 $e%6ela#a% $e%8e%ai

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BAB II LANDA'AN TEORI

A Te41i A0en2i 5an /en5ekatan k4nti6en2i

1. Teori A8e%i +agency theory Ha%e% da% Mowe% +2000 $e%8u%8#a#a% didala$ a%88ara% ar!iia!i* daa!  ula !i$ul er$aala(a%, a%!ara lai%: 1. A!aa% a!au awa(a% a#a% $e%e!a#a% !a%dar a%88ara% ya%8 !erlalu !i%88i a!auu% !erlalu re%da(, 2. =awa(a% a#a% $e$ua! budgetary slack de%8a% uwo%o,1???. "<(i** da% Lewi% +1?30 $e%ya!a#a% a(wa  awa(a% $e%
theory

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Me%a$u%8 da% $e%8a%alii er!a $e$u!u#a% e!ia uula% ya%8  er#ai!a% de%8a% #eua%8a%.

Ha%e% da% Mowe% +2000:;52 $e%8e$u#a#a% !u6ua% e%8a%88ara% ole(  erua(aa% ea8ai eri#u!: a. Me$a#a $a%a6er u%!u# $e$ua! re%
Me$eri#a% i%*or$ai u$er daya ya%8 daa! $e%i%8#a!#a% #uali!a  e%8e$ila% #eu!ua%.

<. "ea8ai !a%dar a8i ealuai #er6a. d. Me%i%8#a!#a% #o$u%i#ai da% #oordi%ai.

; u%8i A%88ara%

A%88ara% $e$ili#i *u%8i ya%8 a$a de%8a% $a%a6e$e% ya%8 $eliu!i

*u%8i ere%
e%8awaa%. Hal

i%i

diea#a% #are%a a%88ara% er*u%8i ea8ai ala! $a%a6e$e% dala$ $ela#a%a#a% era%%ya. Me%uru! Na*ari% +200-:20 *u%8i a%88ara% a%!ara lai% :

a. u%8i Pere%
$erua#a%

edo$a%

dala$

ela#a%aa%

e#er6aa%,

e(i%88a e#er6aa% daa! dila#a%a#a% e
Aaila

ala(

a!u

a8ia%

a!au

dear!e$e%

!ida# 

$ela#a%a#a% !u8a euai de%8a% ya%8 dire%
Me$a%di%8#a% realiai de%8a% re%
2.

Mela#u#a% !i%da#a% erai#a% aaila dia%da%8 erlu a!au 6i#a ada  e%yi$a%8a% ya%8 $eru8i#a%.

A%88ara% $e$ili#i eeraa *u%8i u!a$a + He%dri#e %,2001 yai!u : a. "ea8ai Ala! Pere%
A%88ara% $erua#a% ala! u%!u# $e%
di8u%a#a%

u%!u#

$e%!ail#a%

e#o%o$i

da%

$e%doro%8

 er!u$u(a% e#o%o$i. Melalui a%88ara% daa! di#e!a(ui ara( #ei6a#a% *i#al  e$eri%!a(.

A%88ara%

$e%8#oordi%ai#a%

6u8a di8u%a#a%

#e8ia!a%

e#o%o$i

u%!u# $ayara#a!

$e%doro%8, e(i%88a

da% daa!

$e$er
Ala! Pe%ilaia% 9i%er6a 9i%er6a e#e#u!i* a#a% di%ilai erdaar#a% e%
8. Ala! Mo!iai

A%88ara% (e%da#%ya eri*a! $e%a%!a%8 !e!ai daa! di
$a%a6er ua! er!a%88u%86awaa% dala$

roe

 e%yuu%a% a%88ara%. 2. Ada%ya or8a%iai a%88ara%. ;. Pe%88u%aa% i%*or$ai a#u%!a%i er!a%88u%86awaa% ea8ai ala! e%8iri$  ea% dala$ e%yuu%a% a%88ara% da% ea8ai e%8u#ur #i%er6a $a%a6er  dala$ ela#a%aa% a%88ara%.

- 9lai*i#ai A%88ara%  Na*ari% +200-:22 $e%8elo$o##a% a%88ara% dala$ udu! a%da%8 a%!ara lai% ea8ai eri#u!: 1. Me%uru! daar e%yuu%a%%ya, !erdiri dari: a.

A%88ara% ariael, yai!u a%88ara% ya%8 diuu% erdaar#a% i%!eral +#iar #aai!a +a#!ii!a !er!e%!u da% ada i%!i%ya $erua#a% eri a%88ara% ya%8 daa! dieuai#a% ada !i%8#a! a#!ii!a ya%8  eredaeda.

 .

A%88ara% !e!a, yai!u a%88ara% ya%8 erdaar#a% ua!u !i%8#a! a#!ii!a !er!e%!u.

2.Me%uru!
A%88ara% eriodi#, yai!u a%88ara% ya%8 diuu% u%!u# ua!u  eriode !er!e%!u +u$u$%ya a!u !a(u% ya%8 diuu% ada e!ia a#(ir eriode a%88ara%.

 .

A%88ara%

#o%!i%iu,

yai!u

a%88ara%

ya%8

diua!

u%!u# 

$e$erai#i a%88ara% ya%8 !ela( diua!. ;. Me%uru! 6a%8#a wa#!u%ya, !erdiri dari: a.

A%88ara% 6a%8#a e%de# +a%88ara% !a#!i, yai!u a%88ara% ya%8 diua! de%8a% 6a%8#a wa#!u ali%8 la$a a!u !a(u%.

 .

A%88ara% 6a%8#a a%6a%8 +a%88ara% !ra!e8i, yai!u a%88ara% ya%8 diua! u%!u# 6a%8#a wa#!u lei( dari a!u !a(u%.

-. Me%uru! ida%8%ya, !erdiri dari: a. A%88ara% oeraio%al, yai!u a%88ara% u%!u# $e%yuu% a%88ara% laora% laa ru8i.  .

A%88ara% #eua%8a%, yai!u a%88ara% u%!u# $e%yuu% a%88ara% %era
5. Me%uru! #e$a$ua% $e%yuu%, !erdiri dari: a.

A%88ara% #o$re(e%i*, yai!u ra%8#aia% dari era8ai $a
 .

A%88ara% arial, yai!u a%88ara% ya%8 diuu% e
/. Me%uru! *u%8i%ya, !erdiri dari: a.

A%88ara% aroriai, yai!u a%88ara% ya%8 die%!u# a8i !u6ua% !er!e%!u da% !ida# ole( di8u%a#a% a8i !u6ua% lai%.

 .

A%88ara% #i%er6a, yai!u a%88ara% ya%8 diuu% erdaar#a% *u%8i #e8ia!a% ya%8 dila#u#a% dala$ or8a%iai +erua(aa%.

5 Ma%*aa! A%88ara% Me%uru! Na*ari% +200-:15 $a%*aa! a%88ara% adala( : a. "e8ala #e8ia!a% daa! !erara( ada e%
Daa!

di8u%a#a%

ea8ai

ala!

u%!u#

$e%ilai

#elei(a%

da%

#e#ura%8a% e8awai. <. Daa! $e$o!iai e8awai. d. Me%i$ul#a% raa !a%88u%86awa ada e8awai. e. Me%8(i%dari e$oroa%, da% e$ayara% ya%8 #ura%8 erlu. *.

"u$erdaya, eer!i !e%a8a #er6a, erala!a%, da% daa! di$a%*aa!#a% ee*iie% $u%8#i%.

8. Ala! e%8e%dali ara $a%a6er.

C /a1ti2i3a2i An00a1an

1. Pe%8er!ia% Par!iiai A%88ara% Pada daar%ya, a%88ara% ereda de%8a% e%8a%88ara%. A%88ara% $erua#a% ala! eda%8#a% e%8a%88ara% $erua#a% #e8ia!a% $e%yuu% da% $eru$u#a% a%88ara% i!u e%diri. Me%uru! Ali$ +200; e%8a%88ara% !era8i $e%6adi dua yai!u  e%8a%88ara%

bottom-up

+ar!iia!i*

da%

e%8a%88ara%

top-

down.

Pada

 e%8a%88ara% ar!iia!i*, roe e%yuu%a% a%88ara% $e%8ii%#a% ara $a%a6er  de%8a%

leel

ya%8

lei(

re%da(

erar!iiai

e
i8%i*i#a% dala$

 e$e%!u#a% a%88ara%. "eda%8#a% dala$ e%8a%88ara% top-down roe e%yuu%a% a%88ara% !ida# $elia!#a% awa(a% e
a%88ara% ea8ai e6au( $a%a $a%a6er erar!iiai dala$ $e%yia#a% a%88ara% da% $e$e%8aru(i aara% a%88ara% dari $ai%8$ai%8 ua! er!a%88u%86awaa%. Dari de*i%ii dia!a daa! dii$ul#a% a(wa ar!iiai a %88ara% a!au  e%8a%88ara% ar!iia!i* adala( !i%8#a! e%8aru( da% #e!erlia!a% $a%a6er $a%a6er   ua!

er!a%88u%86awaa%

dala$

$e%yia#a%

da%

$e$e%8aru(i aara%

a%88ara% dia8ia%%ya $ai%8$ai%8.

2. Da$a# Poi!i* Par!iiai A%88ara% Me%uru! =ed*ord +2000:-?0 $e%ya!a#a% ar!iia!i* awa(a% dala$  e%e%!ua%

a%88ara%

$e$u%yai

e%8aru(

oi!i*

!er(ada

$o!iai

$a%a6erial,9are%a a%88ara% ya%8 diuu% de%8a% ar!iiai awa(a% a#a% $e%8(ail#a% er!u#ara% i%*or$ai ya%8 ele#!i*. 'ele(, Hil!o% da% ordo% +2001:? $e%ya!a#a% ada dua da$a# oi!i*   ar!iiai

$a%a6er

!i%8#a!

$e%e%8a(

da%

!i%8a#a!

awa(

dala$

roe

 e%yuu%a% a%88ara%, yai!u: Per!a$a, roe ar!iiai $e%8ura%8i ai$e!ri i%*or$ai dala$ or8a%iai. De%8a% de$i#ia%, $e$u%8#i%#a% $a%a6e$e% !i%8#a! a!a $e$u%yai e%8er!ia% dala$ $aala( li%8#u%8a% da% !e#%olo8i $a%a6er  !i%8#a! awa( ya%8 $e$u%yai e%8e!a(ua% ya%8 lei( #(uu. 9edua, roe  ar!iiai ia $e%8(ail#a% #o$i!$e% ya%8 lei( ear ole( $a%a6e$e% !i%8#a!  awa( u%!u# $ela#a%a#a% re%
a%88ara%

*i%al,

da%

$e$o%i!or

a!au

$e$a%!au

#i%er6a

a
ela$a !a(u% er6ala%. Adau% *u%8i o#o# dari #o$i!e a%88ara% $e%uru! "uriyo%o +2002:20 a%!ara lai% ea8ai eri#u!: a. Me$u!u#a% #ei6a#a%aa% u$u$ a%88ara%.  . Me%a%ya#a%, $e%eri$a da% $e$eri#a #e$ali da!a a%88ara% dari  era8ai a8ia% dala$ erua(aa% ai# a%88ara% 6a%8#a a%6a%8 $auu%  6a%8#a e%de#. <. Me%yara%#a% reiireii ya%8 dierlu#a% a!a da!a a%88ara% ya%8 di!eri$a dari e!ia a8ia%. d. Me%ye!u6ui da!a a%88ara% da% reiireii ya%8 dierlu#a% !er(ada da!a !ereu!. e. Mera#i! +$e%88au%8#a% da!a a%88ara% euai de%8a% re%
a%alia a%!ara

a%88ara% da% realiai%ya, er!a $ere#o$e%dai#a% !i%da#a% ya%8 dierlu#a% u%!u# $e%i%8#a!#a% daya 8u%a da% (ail 8u%a. )e3ua2an )e16a 9euaa% #er6a adala( u%8#aa% eraaa% ya%8 $e%ye%a%8#a% dari i%diidu ea8ai areiai i%diidu !er(ada e#er6aa%%ya +Lo<#e, 1?3/.@ )4mitmen O10ani2a2i  Nur*aia( da% Mildawa!i +2003 ere%daa! #o$i!$e% or8a%iai $erua#a% ua!u

raa #eer
Pe%uli

6u8a

!ida#

$e%
e%eli!ia%

!erda(ulu.

"e(aru%ya

e%uli

$e%


Pe%eli!ia% ya%8 dila#u#a% "i%uraya +200? da% Pradi!a +201; $e%e$u#a% #o$i!$e% or8a%iai ere%8aru( i8%i*i#a% !er(ada #euaa% #er6a. "!udi ya%8 dila#u#a% Nair +200? da% Harya%!i +2012 $e%e$u##a% e%8aru( %ya!a ya%8 i8%i*i#a% dia%!ara ar!iiai e%8a%88ara% de%8a% #i%er6a $a%a6erial ereda de%8a%

!udi

Poerwa!i

+2002

ya%8

$e%yi$ul#a%

a(wa

ar!iiai

 e%8a%88ara% !ida# $e$ili#i e%8aru( ada #i%er6a $a%a6erial da% Nuridi% +200 $e%yi$ul#a% ada%ya e%8aru( %e8a!i* ya%8 i8%i*i#a% dia%!ara  ar!iiai e%8a%88ara% de%8a% #i%er6a $a%a6erial.  "!udi ya%8 dila#u#a% Hariya%!i da% Nair +2002 da% >u%i!a +200 $e%yi$ul#a% ada%ya e%8aru( oi!i* a%!ara #o$i!$e% or8a%iai de%8a% #i%er6a $a%a6erial da% >uleoa +201; ya%8 $e%8e$u#a#a% ada%ya e%8aru(  oi!i* a%!ara #o$i!$e% or8a%iai de%8a% #i%er6a $elalui #euaa% #er6a.  "!udi ereda ya%8 dila#u#a% Nouri +1??- dala$ "uriyo%o +200-, di%ya!a#a%  a(wa !er6adi relai ya%8 %e8a!ie da% i8%i*i#a% a%!ara #o$i!$e% or8a%iai  ada #i%er6a $a%a6erial.  "!udi ya%8 dila#u#a% Mu!iara  +2010 da% Tu%!i +201; $e%yi$ul#a% #euaa% #er6a ere%8aru( oi!i* !er(ada #i%er6a $a%a6erial. "u8io#o +2010,$e%8e$u#a#a% (uu%8a% %e8a!i* ar!iiai e%8a%88ara% de%8a% #i%er6a $a%a6erial $a$u di$ediai ole( #euaa% #er6a da% (erri%8!o% da% (erri%8!o% dala$ Lea<( +2002 ya%8 $e%ya!a#a% !erdaa! (uu%8a% %e8a!i*  a%!ara ar!iiai da% #i%er6a de%8a% !ru#!ur reward ya%8 erera% ea8ai ariael i%!ere%i%8. ;& /en0em7an0an .i34te2i2 Pe%uli $e%
 eri#ir B ere%8aru( !er(ada >. H1:Par!iiai e%8a%88ara% ere%8aru( ada #euaa% #er6a ada Perua(aa% Daera( Par#ir 9o!a De%aar. H2:9o$i!$e% or8a%iai ere%8aru( ada #euaa% #er6a ada Perua(aa% Daera( Par#ir 9o!a De%aar. H;:Par!iiai e%8a%88ara% ere%8aru( ada #i%er6a $a%a6erial ada Perua(aa% Daera( Par#ir 9o!a De%aar. H-:9o$i!$e% or8a%iai ere%8aru( ada #i%er6a $a%a6erial ada Perua(aa% Daera( Par#ir 9o!a De%aar.

H5:9euaa% #er6a ere%8aru( ada #i%er6a $a%a6erial ada Perua(aa% Daera( Par#ir 9o!a De%aar 

e(aru%ya e%uli $e%
.u7un0an /a1ti2i3a2i /en0an00a1an /a5a )e3ua2an )e16a

Pe%eli!ia% ya%8 $e%8u6i #euaa% #er6a ere%8aru( oi!i* $auu% %e8a!i* !er(ada (uu%8a% a%!ar e%yuu%a% a%88ara% da% #i%er6a aara! e$eri%!a( !ela( a%ya# dila#u#a%. Hail e%eli!ia% ya%8 dila#u#a% "ard6i!o +2003 $e%ya!a#a% a(wa #euaa% #er6a $e$u%yai  e%8aru( oi!i* !er(ada e%yuu%a% a%88ara%. "eda%8#a% $e%uru! "udaryo%o +1??- $e%u%u6u##a% a(wa #euaa% #er6a ere%8aru( oi!i* !er(ada ar!iiai e%yuu%a% a%88ara% !er(ada #i%er6a $a%a6erial. "e
.u7un0an /a1ti2i3a2i /en0an00a1an /a5a )e3ua2an )e16a

A%88ara% ya%8 !ela( diuu% $e$ili#i era%a% ea8ai ere%
ar!iiai

dala$

roe

e%yuu%a%

a%88ara%

lei(

ri%
di6ela#a% ole( re%<( et al , +1?/0 dala$ 9riler =or%adi O$ou%88u da% I
=awo%o +200/ ea8ai ua!u roe #er6aa$a dala$ e$ua!a% #eu!ua% ya%8 $elia!#a% dua #elo$o# a!au lei( ya%8 ere%8aru( ada  e$5ua!a% #eu!ua% di $aa ya%8 a#a% da!a%8. Dii%i ar!iiai $erua#a% ala( a!u u%ur ya%8 a%8a! e%!i%8 ya%8 $e%e#a%#a% ada roe #er6aa$a dari era8ai  i(a#,  ai# awa(a% $auu% $a%a6er leel a!a. De%8a% #a!a lai% a(wa a%88ara% ya%8 diuu% !ida# e$a!a$a!a di!e%!u#a% ole( a!aa% a6a, $elai%#a% 6u8a #e!erli5a!a% a!au #ei#u!er!aa% awa(a%, #are%a ara e#er6a a!au $a%a6er !i%8#a!  5awa( $erua#a% a8ia% or8a%iai ya%8 $e$ili#i (a# uara u%!u# $e$ili( !i%da#a% e
"eeora%8 ya%8 !erlia! dala$ roe e%yuu%a% a%88ara% !ida# a6a !a#  involved $elai%#a% 6u8a e8o involved dala$ #er6aa$a.

2.

9e!erlia!a%

eeora%8

a#a%

$e%i%8#a!#a%

raa

#eera$aa%

dala$

#elo$o#, #are%a daa! $e%i%8#a!#a% #er6aa$a a%!ara a%88o!a #elo$o#  di dala$ e%e!aa% aara%, er!a daa! $e%8ura%8i raa !er!e#a%. ;.

9e!erlia!a%

eeora%8 a#a% $e%8ura%8i raa #eeredaa% di dala$

$e%8alo#ai#a% u$er daya di a%!ara u%i!u%i! ya%8 ada di or8a%iai. =u#!i e$iri ya%8 di6ela#a% ole( oi%dara6a% +1?/ $e%u%6u##a%  5a(wa  ar!iiai

a%88ara%

e
#(uu

$e$eri

$a%*aa!

a8i

oerai  ua!

 er!a%88u%86awaa% #e!i#a or8a%iai di(ada#a% ada #e!ida#a!ia% li%8#u%8a%. Dii#u!er!a#a%%ya $a%a6er ua! er!a%88u%86awaa% dala$ roe  e%yuu%a% a%88ara% $erua#a% a8ia% !ere%!i%8, #are%a $ere#a ya%8 ali%8 $e%8e!a(ui i%*or$ai !e%!a%8 ariael ya%8 daa! $e$e%8aru(i e%daa!a% da%  5iaya. Dia$i%8

$a%*aa!

ya%8

$ele#a!

ada

ar!iiai,

!e%!u

a6a

ada

#e!era!aa%%ya +"urio%o, 200/ $e%e$u#a% a(wa ila$a%a !erdaa! #e
#e!ida#er(aila%

!er8a%!u%8

ada

#edala$a%,


da%

oo!  ar!iiai.

9edala$a% ar!iiai dii%i di!u%6u##a% ole( iaa ya%8 e(aru%ya  5erar!iiai. "eda%8#a%  scope ar!iiai di!u%6u##a% ole( ariaili!a #eu!ua%, e$e%!ara 5o5o!  ar!iiai di!u%6u##a% ole( dera6a! #e#ua!a% ar!iia% dala$ e%e%!ua% #eu!ua% a#(ir. Proe ar!iiai dala$ $e$eri#a% #e#ua!a%, 6i#a ara $a%a6er di5eri#a% #ee$a!a% u%!u# $e%e%!u#a% a!au $e%e!a#a% ii a%88ara% $ere#a, e5ali#%ya a#a% $e%6adi le$a( #e!i#a $ere#a !ida# dieri#a% #ee$a!a% u%!u# $e%e%!u#a% da% $e%e!a#a% ii a%88ara%. Hal i%i daa! $e%i$ul#a% #o%e#ue%i dysfungtional  behavior, ea8ai
a%88ara%. 9are%a ada%ya

 eredaa% !a!u i%i $e$u%
.u7un0an /a1ti2i3a2i /en0an00a1an /a5a )ine16a +ana6e1ial

U%!u# $e%8(ila%8#a% a!au $e$i%i$iai !er6adi eredaa% erei  ada #edua !i%8#a!a% $a%a6er i%i, er!a $e$a#i$al#a% ar!iiai a8ar $e%6adi e*e#!i*, $a#a ara $a%a6er awa( di !i%8#a! or8a%iai (aru dieri #ee$a!a% u%!u# $e$eri#a% e%daa! dala$ roe e%yuu%a% a%88ara% de%8a% $e%8u%8#a#a% i%*or$ai ya%8 di$ili#i !er#ai!  e#er6aa% ea8ai #o%!riui dala$ e%e!aa%  6u$la( a%88ara%. Hail e%eli!ia% >u*a%i%8ru$ +2005 $e%u%6u##a% a(wa  ar!iiai  e%yuu%a% a%88ara% daa! $e%i%8#a!#a% #i%er6a $a%a6erial."eda%8#a% I%dria%!oro +1??; dala$ =a$a%8 "ard6i!o da% O$ad Mu!(a(er +2003 ada a$el di I%do%eia $e%u%6u##a% a(wa ar!iiai a%88ara% ere%8aru( oi!i* !er(ada #i%er6a $a%a6erial. Dari eeraa u#!i e$iri ya%8 di#e$u#a#a% di a!a, $a#a (io!ei ya%8 di#e$u#a#a% dii%i adala( :

 H 3 

partisipasi

partisipasi anggaran

berpengaruh

pada kiner!a mana!eria

 pada "erusahaan daerah "arkir #ota $enpasar 

.u7un0an )4mitmen O10ani2a2i /a5a )ine16a +ana6e1ial

 Nouri da% Par#er, 1?? +di#u!i dala$ A($ad da% a!i$a, 200 $e%8a%alii #o$i!$e% or8a%iai dala$ e%8aru(%ya ada (uu%8a% ar!iiai a%88ara% da% #i%er6a. Hail  e%eli!ia%%ya $e%ya!a#a% a(wa #o$i!$e% or8a%iai da% #i%er6a $e$ili#i (uu%8a% oi!i*  da % i8%i*i#a%. "e$a#i% !i%88i #o$i!$e% !er(ada or8a%iai, $a%a6er $eraa $e$ili#i or8a%iai !e$a!%ya e#er6a e(i%88a $e$ua! $a%a6er a#a% $e$eri#a% (ail uaya da% #i%er6a ya%8 lei( ai#. Hio!ei (uu%8a% a%!ara #o$i!$e% or8a%iai da% #i%er6a adala( ea8ai eri#u!:

H- : !erdaa! (uu%8a% oi!i* da% i8%i*i#a% a%!ara #o$i!$e% or8a%iai da% #i%er6a $a%a6erial

%& +et45el40i /enelitian "a$el ya%8 dia$il ea%ya# ;2 #uio%er ya%8 diear #eada dire#!ur u!a$a

 eer!a !a* ya%8 !erli%a! dala$ roe e%yuu%a% a%88ara%. Dala$ 6ur%al !ida#  di6ela#a% !e#%i# e%8a$ila$ a$el aa#a( uoie a$li%8 a!au a$el 6e%u(. "e(aru%ya e%uli $e%6ela#a% !e#%i# e%8a$ila% a$el de%8a% !e#%i# a$el 6e%u(, #ar%a e%e%!ua% a$el de%8a% e$ua a%88o!a uulai di8u%a#a% ea8ai a$el. Pe%uli !ida# $e% J P1B1KP2B2K e1..................................................+1 JP;B1KP-B2KP5> K e2...........................................+2

> J #euaa% #er6a  J 9i%er6a $a%a6erial B1 J Par!iiai Pe%8a%88ara% B1 J 9o$i!$e% Or8a%ia

e J error 

Pe%uli !ida# $e%
Tehnik Anali2i2 Data ! U6i Non- Response  Bias

U6i %on- &esponse 'ias dila#u#a% u%!u# $eli(a! #ara#!eri!i#  6awa5a% reo%de% ya%8

$e$eri#a%

6awaa%

da%

!ida#

$e$eri#a%

6awaa%

+%o% reo%de%. U6i

dila#u#a% de%8a%


)la2ik 

 U6i .ete14ke5a2ti2ita2 .

U6i au$i i%i er!u6ua% $e%8u6i aa#a( dala$ $odel re8rei !er6adi #e!ida#a$aa% aria% dari reidual a!u e%8a$a!a% #e e%8a$a!a% lai%. 4i#a aria% dari reidual a!u e%8a$a!a% ya%8 lai% !e!a, $a#a dieu! (o$o#eda!ii!a, da% 6i#a ereda dieu! (e!ero#eda!ii!a. Model re8rei ya%8 ai# adala( ya%8 (o$o#eda!ii!a a!au !ida# !er6adi (e!ero#eda!ii!a. 9ea%ya#a% da!a cross section $e%8a%du%8 i!uai (e!ero#eda!ii!a, #are%a da!a !ereu! $e%8(i$u% da!a ya%8 $ewa#ili era8ai u#ura% +#e
 ear. Ada eeraa , $a#a !ida# !er6adi (e!ero#eda!ii!a +I$a$ (oali, 2002. "eda%8#a% u6i le6er adala( u%!u# $ere8re %ilai aolu! reidual !er(ada ariael i%dee%de%, da% 6i#a ariael i%dee%de%%ya i8%i*i#a% e
da%

eali#%ya 6i#a !ida# ada ariael i%dee%de% ya%8 i8%i*i#a% e
ada i%di#ai !er6adi (e!ero#eda!ii!a

+I$a$ (oali, 2002. ,& U6i

N41malita2 .

U6i au$i i%i di$a#ud#a% u%!u# $e%8e!a(ui aa#a( dala$ $odel re8rei, ariael dee%de% da% ariael i%dee%de% #edua%ya erdi!riui %or$al a!au !ida#  +I$a$ (oali, 2002. Model re8rei ya%8 ai# adala( $e$ili#i di!riui da!a ya%8 %or$al a!au $e%de#a!i %or$al. "ala( a!u
-& /em7aha2an

Pe$a(aa% $e%6awa er$aala(a% ya%8 ada yai!u : a Pe%8aru( ar!iiai e%8a%88ara% +B1 ada #euaa% #er6a +> =erdaar#a% (ail

er(i!u%8a%

ada

e%8aru(

ar!iiai

 e%8a%88ara% +B1 ada #euaa% #er6a +> dierole( !ara* i8%i*i#a%i 0,01



0,05

de%8a%

#oe*iie%

e!a

eear

0,;1-

e(i%88a

 er%ya!aa%(io!ei ar!iiai e%8a%88ara% ere%8aru( ada #euaa% #er6a !eru#!i.   Pe%8aru( #o$i!$e% or8a%iai +B 2 ada #euaa% #er6a +> =erdaar#a% (ail er(i!u%8a% ada e%8aru( #o$i!$e% or8a%iai +B 2  ada #euaa% #er6a +> dierole( !ara* i8%i*i#a%i 0,000  0,05 de%8a% #oe*iie% e!a eear 0,/0 e(i%88a (io!ei ya%8 $e%ya!a#a% #o$i!$e% or8a%iai ere%8aru( ada #euaa% #er6a !eru#!i. <

Pe%8aru( ar!iiai e%8a%88ara% +B1 ada #i%er6a $a%a6erial + =erdaar#a%

(ail

er(i!u%8a%

ada

e%8aru(

ar!iiai

 e%8a%88ara% +B1 ada #i%er6a $a%a6erial + dierole( !ara* i8%i*i#a%i 0,0-/  0,05 de%8a% #oe*iie% e!a eear 0,132, e(i%88a er%ya!aa%

(io!ei ya%8 ar!iiai e%8a%88ara% ere%8aru( ada #i%er6a $a%a6erial !eru#!i. =erdaar#a% (ail er(i!u%8a% ada e%8aru( ar!iiai e%8a%88ara% +B1 ada #i%er6a $a%a6erial + $elalui #euaa% #er6a +> dierole( !ara*  i8%i*i#a%i 0,0-/  0,05 de%8a% #oe*iie% e!a eear 0,201. A%8#a !ereu! $e$u#!i#a% ar!iiai e%8a%88ara% ere%8aru( ada #i%er6a $a%a6erial $elalui #euaa% #er6a. =erdaar#a% (ail

!ereu! daa!

dii$ul#a% a(wa ariael ar!iiai e%8a%88ara% daa! ere%8aru( ada #i%er6a $a%a6erial ai# e dierole( !ara*  i8%i*i#a%i 0,0;2  0,05 de%8a% #oe*iie% e!a eear 0,;?. A%8#a !ereu! $e$u#!i#a% #o$i!$e% or8a%iai

ere%8aru( ada #i%er6a $a%a6erial

$elalui #euaa% #er6a. =erdaar#a% a%8#a !ereu! daa! di%ya!a#a% #o$i!$e% or8a%iai daa! $e$e%8aru(i #i%er6a $a%a6erial ai# la%8u%8 $auu% !ida# la%8u%8. e

Pe%8aru( #euaa% #er6a +> ada #i%er6a $a%a6erial + =erdaar#a% (ail er(i!u%8a% ada e%8aru( #euaa% #er6a +> ada #i%er6a $a%a6erial + dierole( !ara* i8%i*i#a%i 0,000  0,05 de%8a% #oe*iie%

e!a

ear

0,/;?,

e(i%88a

(io!ei

ya%8

#euaa% #er6a ere%8aru( ada #i%er6a $a%a6erial !eru#!i.

$& )e2im3ulan

9ei$ula% $a$u $e%6awa er$aala(a% ya%8 ada yai!u :

$e%ya!a#a%

Par!iiai

e%8a%88ara% $e$e%8aru(i

#euaa%

#er6a e
9o$i!$e% or8a%iai $e$e%8aru(i #euaa% #er6a e
i8%i*i#a%. Par!iiai

 e%8a%88ara% $e$e%8aru(i #i%er6a $a%a6erial e
a%88ara%

a8ar 

$e$eri#a% da$a# ada e%e!aa% a%8#a *i%al dari wilaya( er!a%88u%86awaa%%ya dala$ $e%e%!u#a% re%
ya%8

a#a%

di#er6a#a%

ara

e8awai.Ter#ai!

ariael #o$i!$e% or8a%iai, ara i$i%a% erlu $e%i%8#a!#a% #o$i!$e% dari

 awa(a%%ya, a%!ara lai% de%8a% $e$eri#a% doro%8a% !er(ada e8awai a8ar i#u! $eraa $e$ili#i or8a%iai. De%8a% de$i#ia%, awa(a% a#a% era%88aa% e8ala #eru8ia% ya%8 diala$i or8a%iai adala( #eru8ia% a8i diri $ere#a e%diri. Ter#ai! de%8a% ariael #euaa% #er6a, or8a%ai (e%da#%ya $e$er(a!i#a% #euaa% #er6a e8awai%ya. Perlu ada%ya e%i%8#a!a% e$eria% e%8(ar8aa% dari or8a%iai !er(ada ara e8awai e(i%88a a#a% $e$i
<& 'a1an

Tida# di
a8ar

#uio%er

di!i%88al#a%,

e(i%88a

e%eli!i

!ida#

ia

$e%8e%dali#a%6awaa% reo%de%. Ole( #are%a i!u, 6awaa% ya%8 dieri#a% ole( reo%de%  elu$ !e%!u $e%88a$ar#a% #eadaa% ee%ar%ya. 4u$la( oulai e%eli!ia% ya%8 !ida#   e8i!u ear #e$u%8#i%a% $e$e%8aru(i #e$a$ua% (ail e%eli!ia%. Da!a ya%8 dia%lai dala$ e%eli!ia% i%i $e%88u%a#a% i%!ru$e%! erdaar#a% 6awaa% reo%de%. Pe%uli $e%yara%#a% e%a$a(a% ariael i%!ere%i%8 !e!ai !ida# dire#o$e%dai#a% ariael aa. "e(aru%ya e%uli $ere#o$e%dai#a% e
Pada

e%eli!ia% ela%6u!%ya

daa!

$e$er!i$a%8#a% e%a$a(a% ariael

intervening lai%%ya e(i%88a daa! $e%8(ail#a% (ail e%eli!ia% ya%8 lei( era8a$. >ai!u  eli$a(a% wewe%a%8, 8aya #ee$i$i%a%, !ru#!ur or8a%iai, lo
CRITICAL REVIEW TER.ADA/ JURNAL BERJUDUL: “/ARTICI/ATIVE BUDGETING AND +ANAGERIAL /ER*OR+ANCE IN T.E NIGERIAN *OOD /RODUCT' 'ECTOR”

VOLUME

: Vol. 1, No.;

TAHUN

: 2015

PENELITI

: Ma!!(ew A. Aa!a

)EVIE'E)

: U!a$i Nau*a Aulia )u#$a%a +A111-0/

TANAL

: 15 Aril 2013

!& Ju5ul

4ur%al er6udul 7“Par!i
A!ra# $e$a(a $e%8e%ai !u6ua% e%eli!ia% yai!u u%!u# $e8u#ur e%8aru( ar!iiai a%88ra% ada er*or$a $a%a6erial. )ie! dila##a% de%8a% urey e%eli!ia% da% deai% #uio%er. Terdaa! !i8a (io!ei dala$ 6ur%al ya%8 diu6i de%8a% $e%88u%a#a% e%de#a!a% !a!i!i# re8rei. Tera#(ir di6ela#a% e%uli menyarankan antara lain bahwa semua orangorang terlibat dalam pelaksanaan anggaran harus dididik pada tu!uan dan sasaran dari kontrol anggaran dan mana!er tingkat bawah yang terlibat langsung dalam pelaksanaan anggaran harus terkooptasi ke dalam proses setelan anggaran. 9& Lata1 Belakan0

Pe%uli $e%
da% #e!erlia!a% $a%a6e$e% oerai dala$ eriaa% da%

 e$e%!u#a% a%88ara%, e!u6u a(wa !i%8#a! er*or$a !ela( di!e$u#a% $e$ili#i e*e# ya%8  oi!i* da% $e$o!iai.

Pe%uli $e%
"!udi eelu$%ya +(alo da% Ha#a, 2003 (e%(all da% =row%ell 2011 (o%8, E88le!o% da% Leo%8, 200/  $elaor#a% a(wa eua( i!e$ di#elola de%8a% a%88ara% ar!iiai

da% #e!erlia!a% $a%a6e$e% oerai dala$ eriaa% da%

 e$e%!u#a% a%88ara%, e!u6u a(wa !i%8#a! er*or$a !ela( di!e$u#a% $e$ili#i e*e# ya%8 oi!i* da% $e$o!iai. De%8a% i!u, e%eri$aa% ar!iiai a%88ara% ole( eua( or8a%iai dala$ $e$eria#a% a%88ara% ya%8 #e$u%8#i%a% ear a#a% $e$ua! !i%8#a! er*or$a $a%a6eral !i%88i. I%i adala( eua( e%8a#ua% a!a *a#!a  a(wa ar!iiai a%88ara% a#a% $e$a!i#a% (a%ya daa! !er
$e%ye!el da% $e%8e6ar. Pada ii lai%, !udi!udi lai% +Noor da% O!($a%, 2012 "u(ar$a%, 2011 $elaor#a% aoiai %e8a!i* a%!ara ar!iiai a%88ara% da% #i%er6a e#!or uli#. Tida# #o%i!e% i%i $e%e$u#a% $e%yedia#a% daar u%!u# !udi i%i #are%a *o#u ada $e%e%!u#a% eeraa ear e%8aru( ar!iiai a%88ara% ada er*or$a $a%a6erial. Dala$ roe a%88ara% ya%8 ar!iia!i*, #eduadua ora%8 a!aa% da% awa(a% ya%8 !erlia!. "eua(  e%de#a!a%awa( adala( ar!iia!i* e6a# ia $elia!#a% #aryawa% ada !i%8#a! ya%8 lei( re%da(. =a8ia% a!a $a%a6e$e% $u%8#i% $e$ra#arai roe a%88ara% da% $e$eri#a% a%dua% u$u$ !e!ai ia adala( #aryawa% ada !i%8#a! ya%8 lei( re%da( ya%8 $e%8e$a%8#a% a%88ara% u%!u# u%i! $ere#a e%diri .#aryawa% iaa%ya !erdiri dari erwa#ila% dari e!ia u%i! e8$e% a!au ya%8 $a$u $e$eri#a% a%da%8a%  er(ar8a ada e8$e% $ere#a #e8ia!a% a!au oerai. Tera#(ir,Alo#ai u$er daya adala( erdaar#a% $au#a% da% 6u!eru i!u adala( #ri!i#al a(awa $ere#a ya%8 !erlia! di eluru( roe e!ela% a%88ara%.

Pe%uli !ida# $e%
 e%uli $e%
8ra%d

!eori

ada 6ur%al,

e(aru%ya

e%uli

$e%
1. Teori A8e%i +agency theory Ha%e% da% Mowe% +2000 $e%8u%8#a#a% didala$ a%88ara% ar!iia!i* daa!  ula !i$ul er$aala(a%, a%!ara lai%: 1. A!aa% a!au awa(a% a#a% $e%e!a#a% !a%dar a%88ara% ya%8 !erlalu !i%88i a!auu% !erlalu re%da(, 2. =awa(a% a#a% $e$ua! budgetary slack de%8a% uwo%o,1???. "<(i** da% Lewi% +1?30 $e%ya!a#a% a(wa  awa(a% $e%
theory

$e%6ela#a%

*e%o$e%a

ya%8

!er6adi

ila$a%a

a!aa%

$e%dele8ai#a% wewe%a%8%ya #eada awa(a% u%!u# $ela#u#a% ua!u !u8a a!au o!ori!a

u%!u# $e$ua!

#eu!ua% +A%!(o%y da% oi%dara6a%,1?.

=ai$a% +1?2 di dala$ e%eli!ia%%ya $e%ya!a#a% 6i#a awa(a% +agent  ya%8 !erlia! dala$ ar!iiai a%88ara% $e$u%yai *or$ai #(uu !e%!a%8 #o%dii lo#al, a#a% $e$u%8#i%#a% a8i $ere#a u%!u# $elaor#a% i%*or$ai !ereu! #eada a!aa% + principal . 9ei$ula% ya%8 didaa! iala( ar!iiai a%88ara% a#a% $e%yea#a%  awa(a% $e$eri#a% i%*or$ai ya%8 di$ili#i%ya u%!u# $e$a%!u or8a%iai.

2. Pe%de#a!a% 9o%!i6e%i +contingency approach) =eeraa e%eli!ia% dala$ ida%8 a#u%!a%i $a%a6e$e% $elalui e%de#a!a% #o%!i6e%i er!u6ua% u%!u# $eli(a! (uu%8a% a%!ara ariaelariael #o%!e#!ual de%8a% deai% i!e$ a#u%!a%i da% u%!u# $e%8ealuai era8ai (uu%8a% a%a!ara dua ariael +$ial%ya: (uu%8a% a%a!ara ar!iiai a%88ara% de%8a% e%6a%8a% a%88ara% de%8a% $e%88u%a#a% ariael #o%!e#!ual ea8ai ariael $odera!i%8. oi%dara6a% +1?/ di dala$ e%eli!ia%%ya $e$u%8#i%#a% dila#u#a% e%de#a!a% #o%!i6e%i

+contigency

approach

u%!u#

$e%8ealuai

#e!ida#a!ia%

*a#!or 

#o%diio%al ya%8 daa! $e$e%8aru(i e*e#!ii!a e%yuu%a% a%88ara% !er(ada e%6a%8a% a%88ara%. "e
e%eli!ia%

$e%u%6u##a%

a(wa

 er(uu%8a% de%8a% eeraa *a#!or #o%e#!ual eer!i

ar!iiai

a%88ara%

#e!ida#a!ia% li%8#u%8a%

+ordo% da% Naraya%a%, 1?-, #o$i!$e% or8a%iai +oi%dara6a% 1?/. Teori #o%!i6e%i

diu!u(#a%

dala$

$e%8ealuai

*a#!or*a#!or

#o%e#!ual

!ereu!

e(i%88a ar!iiai a%88ara% a#a% $e%6adi lei( e*e#!i*.

;& /en0em7an0an .i34te2i2 Pe%uli $e%
 er*or$a $a%a6erial. .,: Tida# ada dera6a! (uu%8a% a%!ara ar!iiai a%88ara% da% er*or$a $a%a6erial. .9: e6au( $a%a ar!iiai a%88ara% er#ai!a% de%8a% er*or$a $a%a6erial !ida# daa! die%ar#a%. %& +et454l40i /enelitian Pe%uli $e%88u%a#a% urey de#ri!i* da% #uiio%er ea8ai ala! a%alii.

Te#%i# e%8a$ila% a$el de%8a% a$li%8 6ud8$e%!al. Te#%i# a$li%8 i%i !ela( dia$il u%!u# $e$ili( o!ori!a ya%8 daa! lei( $ewa#ili a$el ya%8 daa! $e$awa (ail ya%8 lei( a#ura!.

Da!a ya%8

dierole( dari #ueio%er

i%i

dia%alii da% di!a*ir#a%

$e%88u%a#a% !a!i!i# de#ri!i* da% a%alii re8rei $elalui era%8#a! lu%a# "P"".

-& /em7aha2an Pe$a(aa% $a$u $e%6awa er$aala(a% ada 6ur%al yai!u :

Tael 2: orrela!io%

Par!iiai a%88ara% 9orelai Pearo%

Per*or$a $a%a6erial 9orelai Pearo%

 

.02/ -0

-0

P .;51

1

.02/ -0

. Adala( e%!i%8 di #orelai !i%8#a! 0,05 +2#a%a#a%. "u$er: "urei ield, 2012 Dala$ $e%e%!u#a% dera6a! (uu%8a% a%!ara dua a!au lei( ariael, #orelai #oe*iie% di!a%dai ea8ai ) a#a% di8u%a#a%. Dari !ael ) dieri#a% ea8ai 0.;51 ya%8 erar!i a(wa (uu%8a% ya%8 le$a( ada a%!ara ar!iiai a%88ara% da%  er*or$a $a%a6erial #are%a %ilai  da%
-0

a$ar 1:

"u$er: "urei ield, !a(u% 201;.

Dari 8ra*i# li%ear, ia daa! $e%e!a#a% a(wa (uu%8a% a%!ara er*or$a $a%a6erial da% ar!iiai a%88ara% oi!i* ea8ai 8ari li%ear $e%88a$ar#a%  ao#a%
Tael ;: )i%8#aa% Model

. A. Predi#!or: + !eru$e%eru, Par!iiai a%88ara% "u$er: "urei ield, 201;

Dala$ $e%8u#ur e6au( $a%a ariael i%i er#ai!a% de%8a% ariael lai%, ear%ya 2 #oe*iie% e%e!aa% +)   di8u%a#a%. I%i a#a% di8u%a#a% u%!u# $e%8u6i (io!ei #e!i8a u%!u# $e%diri#a% e6au( $a%a (uu%8a% a%!ara ar!iiai a%88ara% da%  er*or$a $a%a6erial. Dari !ael ri%8#aa% $odel, ear%ya #oe*iie% e%e%!ua%  er*or$a $a%a6erial da% ar!iiai a%88ara% adala( 0.12;. I%i erar!i a(wa 12.;Q dari erlawa%a% ya%8 !er6adi dala$ ariael dee%de% +er*or$a $a%a6erial ole( di6e6a#i #e ariael i%dee%de% +ar!iiai a%88ara% iai!u 12.;Q ariai dala$  er*or$a $a%a6erial !ela( di6ela#a% ole( ar!iiai a%88ara%. Tael -: ANOVA 

1 Pe%8u%dura%

11.;-

;

.2?

12.?; ;? A. Predi#!or: + !eru$e%eru, Par!iiai a%88ara% =. Variael dee%de%: Per*or$a Ma%a6erial "u$er: "urei ield, 2012. Tael i%i $e$a%!u u%!u# $e$a!i#a% #ee%!i%8a% (uu%8a% a%!ara  ar!iiai a%88ara% da% er*or$a $a%a6erial. Dari !ael, %ilai ya%8 dieri#a% ea8ai 5.;-/ da% e6a# i8%i*i#a% Ay$!o!i< dieri#a% ea8ai 0,2/ da% e6a#  adala( #ura%8 dari #eu!ua% #ri!eria %ilai 0.50, i%i erar!i ada (uu%8a% a%!ara  ar!iiai a%88ara% da% er*or$a $a%a6erial.

Ta7el ;: Be7e1a3a )4efi2ien2e7u ah

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1 !eru$e%eru +

.522

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.;51

2.;1 2

A. Variael dee%de%: Per*or$a Ma%a6erial "u$er: "urei ield, 2012

Tael i%i $e%e!a#a% $e%8u6i e%!i%8 dari ariael i%dee%de% +ar!iiai a%88ara% da% $odel $e%8(uu%8#a% !er8a%!u%8 da% ariael i%dee%de%. Ho: ara$e!er J 0, u%!u# ariael i%dee%de%. I%i dieri#a% ea8ai #eala(a% !a%dar adala( #ura%8 ai# dariada =G2 U%!u# ar!iiai a%88ara%, 0.11  1./2

0.11  0.?;1 +ya%8 erar!i ariael ar!iiai a%88ara% adala( e%!i%8 u%!u#   er*or$a $a%a6erial. I%i 6u8a daa! die%ar#a% ole( $ai%8$ai%8 ay$!o!i<  e%!i%8 #are%a $e$eri#a% %ilai dari 0.02/ ya%8 #ura%8 dari #eu!ua% #ri!eria dari 0.050. De%8a% i!u, #o%e#i li%ear >J a K B dieri#a% ea8ai >J 1./2 K 0.522B +Per*or$a Ma%a6erial J 1./2 K0.522Par!iiai a%88ara%.

.02/