Moderating

BO: Budaya Organisasi

1. Pengarug Satuaaaaaan Pengawasan Inter, Partisipasi Penyusuna Anggaran , dan Itellectual Cpital
Terhadap GUG belum Budaya organisasi Sebagai Moderating

Variables Entered/Removeda

Variables Variables
Model Entered Removed Method

1 IC_TOTAL,
SPI_TOTAL, . Enter
PPA_TOTALb
a. Dependent Variable: GUG_TOTAL
b. All requested variables entered.

Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate

1 .860a .739 .736 4.85098

a. Predictors: (Constant), IC_TOTAL, SPI_TOTAL, PPA_TOTAL

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 16574.437 3 5524.812 234.778 .000b

Residual 5859.477 249 23.532

Total 22433.914 252

a. Dependent Variable: GUG_TOTAL

b. Predictors: (Constant), IC_TOTAL, SPI_TOTAL, PPA_TOTAL
 Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 16.938 1.820 9.307 .000

SPI_TOTAL .523 .056 .457 9.273 .000

PPA_TOTAL .858 .091 .470 9.426 .000

IC_TOTAL -.009 .037 -.009 -.237 .813

a. Dependent Variable: GUG_TOTAL

2, Pengarug Satuaaaaaan Pengawasan Inter, Partisipasi Penyusuna Anggaran , dan Itellectual Cpital
Terhadap GUG dengan Budaya organisasi Sebagai Moderating

Variables Entered/Removeda

Variables Variables
Model Entered Removed Method

1 ticbo,
SPI_TOTAL,
PPA_TOTAL, . Enter
IC_TOTAL,
tspibo, tppabob

a. Dependent Variable: GUG_TOTAL

b. All requested variables entered.

Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate

1 .875a .765 .759 4.63055

a. Predictors: (Constant), ticbo, SPI_TOTAL, PPA_TOTAL, IC_TOTAL,

tspibo, tppabo

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 17159.193 6 2859.865 133.377 .000b
 Residual 5274.722 246 21.442

Total 22433.914 252

a. Dependent Variable: GUG_TOTAL

b. Predictors: (Constant), ticbo, SPI_TOTAL, PPA_TOTAL, IC_TOTAL, tspibo, tppabo

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 19.622 2.997 6.546 .000

SPI_TOTAL .953 .194 .833 4.926 .000

PPA_TOTAL 1.227 .342 .673 3.591 .000

IC_TOTAL -.582 .118 -.626 -4.920 .000

tspibo -.011 .004 -.952 -2.744 .007

tppabo -.008 .007 -.405 -1.131 .259

ticbo .012 .002 1.314 5.110 .000

a. Dependent Variable: GUG_TOTAL

3. Pengaruh satuan pengawasan intern , partisipasi penyusunan anggaran , dan intellectual capital
terhadap pengendalia intern

Variables Entered/Removeda

Variables Variables
Model Entered Removed Method

1 IC_TOTAL,
SPI_TOTAL, . Enter
PPA_TOTALb

a. Dependent Variable: PI_TOTAL

b. All requested variables entered.
 Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate

1 .552a .305 .296 .76944

a. Predictors: (Constant), IC_TOTAL, SPI_TOTAL, PPA_TOTAL

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 64.571 3 21.524 36.355 .000b

Residual 147.418 249 .592

Total 211.989 252

a. Dependent Variable: PI_TOTAL
b. Predictors: (Constant), IC_TOTAL, SPI_TOTAL, PPA_TOTAL

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) .185 .289 .643 .521

SPI_TOTAL .036 .009 .324 4.032 .000

PPA_TOTAL .040 .014 .225 2.760 .006

IC_TOTAL .006 .006 .064 1.003 .317

a. Dependent Variable: PI_TOTAL

4. Dengan pengendalian intern sebagai variabel intervenig

Variables Entered/Removeda

Variables Variables
Model Entered Removed Method

1 SPI_TOTAL,
IC_TOTAL,
. Enter
PI_TOTAL,
PPA_TOTALb
a. Dependent Variable: GUG_TOTAL
b. All requested variables entered.

Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate

1 .861a .742 .738 4.83162

a. Predictors: (Constant), SPI_TOTAL, IC_TOTAL, PI_TOTAL,

PPA_TOTAL

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 16.810 1.814 9.266 .000

PI_TOTAL .689 .398 .067 1.732 .085

IC_TOTAL -.013 .037 -.014 -.348 .728

PPA_TOTAL .831 .092 .455 9.024 .000

SPI_TOTAL .498 .058 .435 8.591 .000

a. Dependent Variable: GUG_TOTAL