Paper Metpen - Variabel Intervening

7/23/2019 Paper Metpen - Variabel Intervening

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INTERVENING

VARIABLE

disusun oleh:

1. Dewi Ayu S.(0412242!01!"

2. Si#i M$%iy$&

(041!242!00'"!. Ad Nu%)$hy$

(041!242!02*"

MAGISTE+ A,-NTANSI-NIE+SITAS AI+LANGGA

2014


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INTERVENING VARIABLE

I. PENDAHULUAN/i$ $d$ e%#$ny$$n #en#$n $$ y$n i#$ #eli#i &$$ 3$w$$nny$

e%en$$n den$n 5$%i$el eneli#i$n. /$di 5$%i$el eneli#i$n $d$

d$s$%ny$ $d$l$h se$l$ sesu$#u y$ e%en#u $$ s$3$ y$n

di#e#$$n oleh eneli#i un#u diel$3$%i sehin$ die%oleh in6o%&$si

#en#$n h$l #e%seu#7 e&udi$n di#$%i esi&ul$nny$ (Suiyono

2014:!*".Se)$%$ #eo%i#is 5$%i$el d$$# didenis$n se$$i $#%iu#

seseo%$n $#$u o3e y$n &e&uny$i 5$%i$si $n#$%$ s$#u o%$n den$n

y$n l$in $#$u s$#u oe den$n o3e y$n l$in. Mis$lny$7 &o#i5$si

el$3$% d$$# di$#$$n 5$%i$el $%en$ &o#i5$si el$3$% d$%i seelo&o

&$h$sisw$ e%5$%i$si $n#$%$ s$#u den$n y$n l$inny$. /$di7 3i$ eneli#i

$$n &e&ilih 5$%i$el eneli#i$n7 $i y$n di&ilii o%$n7 o3e7

&$uun id$n ei$#$n d$n eil&u$n #e%#en#u &$$ h$%us $d$

5$%i$siny$. $%i$el y$n #id$ $d$ 5$%i$sniny$ u$n di$#$$n 5$%i$el.

Oleh $%en$ i#u7 $$% d$o$# di$#$$n e%5$%i$si &$$ eneli#i$n h$%us

did$s$%$n $d$ seelo&o su&e% d$#$ $#$u o3e y$n e%5$%i$si.(Suiyono 2014:!8" &e&$i 3enis 5$%i$el e%d$s$%$n huun$n

$n#$%$ s$#u 5$%i$el den$n 5$%i$el l$in7 y$n #e%di%i $#$s:1. $%i$el indeenden7 y$i#u 5$%i$el y$n &e&en$%uhi $#$u y$n

&en3$di se$ e%u$h$nny$ $#$u #i&ulny$ 5$%i$el deenden

(#e%i$#"92. $%i$el deenden7 y$i#u 5$%i$el y$n dien$%uhi $#$u y$n &en3$di

$i$# $%en$ $d$ny$ 5$%i$el indeenden9!. $%i$el &ode%$#o%7 y$i#u 5$%i$el y$n &e&en$%uhi (&e&e%u$#

d$n &e&e%le&$h" huun$n $n#$%$ 5$%i$el indeenden den$n

5$%i$el deenden94. $%i$el on#%ol7 y$i#u 5$%i$el y$n diend$li$n $#$u diu$# ons#$n

sehin$ en$%uh 5$%i$el iindeenden #e%h$d$ 5$%i$el deenden

#id$ dien$%uhi oleh 6$#o% lu$% y$n #id$ di#eli#i9 d$n

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. 5$%i$el intervening7 y$i#u 5$%i$el y$n se)$%$ #eo%i#is &e&en$%uhi

huun$n $n#$%$ 5$%i$el indeenden den$n 5$%i$el deenden

&en3$di huun$n #id$ l$nsun d$n #id$ d$$# di$&$#i d$n diuu%.-n#u d$$# &enen#u$n edudu$n &$sin&$sin 5$%i$el

#e%seu# di $#$s &$$ eneli#i h$%us &elih$# on#esny$ den$n

dil$nd$si onse #eo%i#is y$n &end$s$%i &$uun h$sil d$%i en$&$#$n

y$n e&i%is. Oleh $%en$ i#u7 seelu& &e&ilih 5$%i$el $$ y$n $$n

di#eli#i &$$ eneli#i se$iny$ &el$u$n $3i$n #eo%i#is d$n &el$u$n

s#udi end$hulu$n #e%leih d$hulu $d$ o3e y$n $$n di#eli#i.Peneli#i #id$ di$n3u%$n un#u &e&u$# %$n)$n$n eneli#i$n di

el$$n &e3$ #$n$ &ene#$hui #e%leih d$hulu e%&$s$l$h$n y$n

$d$ di o3e eneli#i$n. +u&us$n &$s$l$h eneli#i$n se%in diu$# #$n$

&el$lui s#udi end$hulu$n sehin$ se#el$h di%u&us$n #e%ny$#$

&$s$l$h #e%seu# #id$ &en3$di &$s$l$h $d$ o3e eneli#i$n. Se#el$h

&$s$l$h d$$# di$h$&i den$n 3el$s d$n di$3i se)$%$ #eo%i#is &$$

eneli#i d$$# &enen#u$n 5$%i$el5$%i$el eneli#i$nny$.N$&un de&ii$n7 d$l$& &$$l$h ini #id$ di$h$s &enen$i

selu%uh 3enis 5$%i$el #e%seu# di $#$s. Sel$in )$u$nny$ y$n #e%l$lu

lu$s7 enu$s$n y$n did$$#$n oleh elo&o $&i h$ny$ se$#$s

$d$ #eo%i sin$# &enen$i 5$%i$el interveningd$n ed$h 3u%n$l y$n

&enun$$n 5$%i$el interveningd$l$& eneli#i$nny$.

II.LANDASAN TEORI SINGKAT

A.DefnisiTu)&$n (18**" d$l$& Suiyono (2014:!8" &eny$#$$n an

intervening variable is that factor that theoritically aect the observed

phenoenon b!t cannot be seen" eas!re"or anip!late#. Se3$l$nden$n e&ii%$n #e%seu# (Suiyono 2014:!8" &endenis$n 5$%i$le

intervening se$$i 5$%i$el y$n se)$%$ #eo%i#is &e&en$%uhi

huun$n $n#$%$ 5$%i$el indeenden den$n 5$%i$el deenden

&en3$di huun$n #id$ l$nsun d$n #id$ d$$# di$&$#i d$n diuu%.

Den$n de&ii$n7 d$$# di#$%i esi&ul$n $hw$ 5$%i$el intervening

&e%u$$n 5$%i$el enyel$;$n#$%$ y$n #e%le#$ di $n#$%$ 5$%i$el

indeenden d$n 5$%i$el deenden7 sehin$ 5$%i$el indeenden #id$

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se)$%$ l$nsun &e&en$%uhi e%u$hny$ $#$u #i&ulny$ 5$%i$el

deenden.

B.Ilustrasi

Tid$ see%#i 5$%i$el oderating7 5$%i$el intervening&e%u$$n

5$%i$el $n#$%$ $#$u ediating$ 6unsiny$ &e&di$si huun$n $n#$%$

5$%i$el indeenden den$n 5$%i$el deenden. P$d$ )on#oh e%iu# ini7

i#$ huun$n $n#$%$ earns den$n incoe y$n di&edi$si oleh

5$%i$el %ealth. /$di7 %ealth se$$i 5$%i$e intervening $#$u 3i$

di$&$%$n &$$ $$n see%#i di $w$h ini:

D$l$& $&$% ini d$$# di3el$s$n $hw$ earns d$$#

e%en$%uh l$nsun #e%h$d$ incoe. N$&un de&ii$n7 en$%uh

#id$ l$nsunny$ d$$# dilih$# 3u$ $hw$ earns &el$lui 5$%i$el

%ealth #e%leih d$hulu $%u e incoe. Loi$ny$ se&$in #ini earns

($3i" $$n &enin$#$n %ealth (e$y$$n" d$n den$n #ininy$

%ealth$$n e%en$%uh #e%h$d$ incoe.

C.Cara Pengujian

-n#u &enu3i en$%uh 5$%i$el intervening diun$$n &e#ode

$n$lisis 3$lu% (path analysis". &ath analysis &e%u$$n e%lu$s$n d$%i

$n$lisis %e%esi line$% e%$nd$7 $#$u path analysis$d$l$h enun$$n

$n$lisis %e%esi un#u &en$si% huun$n $us$li#$s $n#$% 5$%i$el

(&odel ca!sal" y$n #el$h di#e#$$n seelu&ny$ e%d$s$%$n #eo%i.

&ath analysis sendi%i #id$ d$$# &enen#u$n huun$n se$ $i$#

d$n 3u$ #id$ d$$# diun$$n se$$i sus#i#usi $i eneli#i un#u

&elih$# huun$n $us$li#$si $n#$%5$%i$el. Leih l$n3u#7 huun$n

$is$li#$s $n#$%5$%i$el #el$h dien#u den$n &odel e%d$s$%$n

l$nd$s$n #eo%i#is. A$ y$n d$$# dil$u$n oleh path analysis $d$l$h

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&enen#u$n ol$ huun$n $n#$%$ #i$ $#$u leih 5$%i$el d$n #id$

d$$# diun$$n un#u &enon%&$si $#$u &enol$ hio#esis

$us$li#$s i&$3ine%.

&ath diagra &e&e%i$n se)$%$ eslisi# huun$n $us$li#$s$n#$%5$%i$el e%d$s$%$n $d$ #eo%i. An$ $n$h &enun3u$n

huun$n $n#$%5$%i$el. Model e%e%$ d$%i i%i e $n$n den$n

i&li$si %io%i#$s huun$n $us$l 5$%i$el y$n de$# e seel$h i%i.

Se#i$ nil$i &en$&$%$n 3$lu% d$npath coe'cient.


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&en3el$s$n 3u&l$h variancey$n #id$ d$$# di3el$s$n (!ne(plained

variance" oleh 5$%i$el i#u. /$di7 $n$ $n$h d$%i e1 e %ealth

&enun3u$n 3u&l$h variance5$%i$el %ealthy$n #id$ di3el$s$n oleh

earns. Sed$n$n $n$ $n$h d$%i e2 &enu3u incoe &enun3u$nvariance incoe y$n #id$ d$$# di3el$s$n oel$h 5$%i$el earns d$n

%ealth.

&ath coe'cient $d$l$h standardi)ed coe'cient %e%esi. &ath

coe'cientsdihi#un den$n &e&u$# du$ e%s$&$$n s#%u#u%$l y$i#u

e%s$&$$n %e%esi y$n &enun3u$n huun$n y$n dihio#esis$n.

D$l$& )on#oh di $#$s $d$ du$ e%s$&$$n7 y$i#u:

*ealth > ?1 earns @e1...................(1"

Incoe > ?1earns @ ?2 %ealth@ e2(2"

+tandardi)ed coe'cients un#u earns $d$ e%s$&$$n (1" $$n

&e&e%i$n nil$i 2. Sed$n$n oesien un#u earns d$n %ealth $d$

e%s$&$$n (2" $$n &e&e%i$n nil$i 1 d$n !. Leih l$n3u#7 un#u

&e&$)$ h$sil ou#u# enu3i$n $$n diilus#%$si$n se)$%$ l$nsun

$d$ $i$n ed$h 3u%n$l e%iu# ini.

III. BEDAH URNAL

A.Pen!a"uluan

,e#id$#$$#$n e&$y$%$n $3$ #el$h #e%3$di $h$n se3$ huu&

$3$ die%en$l$n. N$&un ene#$hu$n $$n enye$ $d$ny$

e%il$u #id$ #$$# &e&$y$% $3$ &$sih s$n$#l$h #e%$#$s.


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2002"7 enyesu$i$n $udi# (Bh$n $nd Mo7 2002"7 se%#$ ew$3i$n &o%$l

(


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ene&$n$n den$n &enu3i en$%uh #id$ l$nsun d$%i ta(

fairness #e%h$d$ vol!ntary copliance &el$lui tr!st1. Peneli#i$n ini &e%u$$n y$n e%#$&$$liny$ &el$u$n enu3i$n

en$%uh co!nication #e%h$d$ tr!st" d$n en$%uh tr!st #e%h$d$

vol!ntary copliance.Peneli#i$n ini dih$%$$n d$$# &e&ilii on#%iusi #e%h$d$

ins#i#usi $3$7 un#u &ene&$n$n sis#e& e%$3$$n y$n leih

$i sehin$ &enin$#$n e#$$#$n w$3i $3$ d$l$& &e&$y$%

$3$. Peneli#i$n ini y$n e%#$&$$li &enun$$n uesione%. Peneli#i$n

seelu&ny$ &enun$$n eneli#i$n esl$n$#o%i.

B.Pen#usunan Hi$%tesis

1.Hu&ungan antara Tax Fairness, Trust, !an Voluntary

Compliance

2airness &e%u$$n h$ $s$si &$nusi$ d$l$& id$n sosi$l7

eono&i7 &$uun o%$nis$si. 2airness $#$u e$dil$n di$nd$n se$$i

s$l$h s$#u %i#e%i$ d$l$& &e&u$# eu#us$n. 2airness d$$#

e%en$%uh #e%h$d$ e%il$u seseo%$n (=end%idon7 1882". Ad$ny$

e#id$$dil$n ,!nfairness- $$n &e&i)u $d$ny$ e&osi seseo%$n.

Ta( fairness $#$u e$dil$n d$l$& h$l $3$ &e%u$$n su$#u

onse y$n &ul#idi&ension$l (Po%)$no7 18*49 +i)h$%dson S$wye%7

20019 $nd /$)son Milli%on7 18*'". Ge%in (18**" &el$u$n su%5ey

d$n #e%d$$# di&ensi fairness3 ,i- general fairness4distrib!tion" ,ii-

e(change %ith ta( instit!tion" ,iii- attit!de to%ards ta(es of the %ealthy"

,iv- progressive vers!s 5at ta( rate and ,v- self interest./$) $nd Milli%on

(18*'" &enun$$n $hw$ ta( fairness &e&ilii se#id$ny$ du$

di&ensi. Di&ensi y$n e%#$&$ e%huun$n den$n e6!ity of trade H

ene# y$n d#e%i&$ w$3i $3$ $#$s u$n y$n #el$h di$y$%$n.

Di&ensi y$n edu$ e%huun$n den$n e$dil$n ses$&$ w$3i $3$.

$ni 3i$ w$3i $3$ &e&ilii e&$&u$n &e&$y$% $3$ y$n

e%ed$ den$n w$3i $3$ l$in7 &$$ e%l$u$n $3$ny$ un h$%us

e%ed$.


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proced!ral fairness. 7istrib!tive fairness e%$i#$n den$n o!tcoe d$%i

$3$ y$n #el$h di$y$%$n oleh w$3i $3$. D$n proced!ral fairness

e%huun$n den$n e%sesi &enen$i %osedu%7 &is$lny$ $$i&$n$

sis#e& ee%3$. Pe%sesi &enen$i distrib!tive fairness e%en$%uh#e%h$d$ copliance (Cenel7 200! $nd ,i%)hle%7 200". C$3i $3$

y$n &e%$s$ $hw$ ew$3i$n $3$ny$ leih #ini d$%i$d$ w$3i

$3$ y$n se#$%$J )ende%un un#u &e&ilii #in$# e#$$#$n y$n

leih %end$h ,insey7 G%$s&i) S&i#h7 1881". proced!ral fairness

e%huun$n den$n eu#us$n y$n diu$# oleh $n#o% $3$ d$n

$hi%ny$ d$$# &e&$nun tr!st $i $n#o% $3$ di $n#$%$ w$3i $3$

(


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in6o%&$si e$d$ w$3i $3$ #e%$i# e%$3$$n. P$%$ w$3i $3$ y$n

&elih$# d$n &enden$% d$n &e&$h$&i %en)$n$ $n#o% $3$ d$l$&

&enelol$ ene%i&$$n ne$%$ #e%seu# $$n )ende%un u#u &e&$y$%

$3$ se)$%$ su$%el$. P$%$ w$3i $3$ h$%us diin6o%&$si$n $$i&$n$u$n y$n #el$h &e%e$ $y$%$n dielol$ oleh ne$%$.

,o&uni$si &e&$in$n e%$n$n y$n en#in d$l$&

&ene&$n$n d$n &e&elih$%$ tr!st. Tr!st d$n co!nication #el$h

#e%u#i &$&u &enin$#$n o!tcoe o%$nis$si &el$lui $%#isi$si

$%y$w$n d$n ine%3$ (Di%s7 18889 Di%s Fe%%in7 20019 Ellis Sho)ley

$l$$7 20019 ,%$&e%7 188'9 Pin)us7 18*'9 +uel =$%%in#on7 2000".S$l$h s$#u 6$#o% y$n u#$&$ d$l$& o&uni$si $d$l$h see%$$

e%u$li#$s$h in6o%&$si y$n dis$&$i$n.


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*.Pengu+uran ,aria&el

a.Tax !airnessTa( fairness &e%u$$n e%sesi w$3i $3$ &enen$i sis#e&

e%$3$$n y$n diselen$%$$n #el$h $dil. Se$$i )on#oh : ins#i#usi

$3$ &e&e%l$u$n w$3i $3$ se)$%$ $dil $d$ si#u$si $3$ y$n

s$&$J. So% y$n #ini &enun3u$n $hw$ sis#e& e%$3$$n #el$h

diselen$%$$n se)$%$ $dil sed$n$n so% y$n %end$h &enun3u$n

$hw$ sis#e& e%$3$$n elu& diselen$%$$n se)$%$ $dil. B%on$)h

$lh$ )oeQ)ien# $d$l$h sees$% 078'2 y$n &enindi$si$n $hw$

e$nd$l$n s$l$ $d$l$h #ini.&.Communication

/o!nication &e%u$$n o&uni$si &enen$i in6o%&$si

e%$3$$n e$d$ w$3i $3$. Di&ensi y$n dinil$i $d$l$h u$li#$s d$n

u$n#i#$s in6o%&$si. /o!nication diuu% &enun$$n 4 i#e& d$n

#i#i s$l$ lie%#. So% y$n #ini &enun3u$n $hw$ #in$# o&uni$si

$d$l$h #ini. B%on$)h $lh$ un#u s$l$ ini &enun3u$n e$nd$l$n

y$n $i y$ni sees$% 07808.-. Trust

Tr!st &e%u$$n ee%)$y$$n $d$ di%i w$3i $3$ $hw$ ins#i#usi

$3$ #el$h o&e#en7 #e%u$7 d$n d$$# di$nd$l$n (


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$$n eee%3$ den$n #%$ns$%$n d$l$& enelol$$n $3$J7 e&udi$n

di%eson &el$lui s$l$ $n#$%$ 1 (s$n$# %end$h" hin$ (s$n$# #ini".

So% y$n #in$ &enun3u$n $hw$ #in$# tr!st $d$l$h #ini.

B%on$)h $lRh$ )oeQ)ien# sees$% 078*!7 &enun3u$n $hw$%eli$ili#$s d$%i s$l$ ini #ini.!.Voluntary Compliance

Vol!ntary copliance &e%u$$n e&$y$%$n $3$ y$n

dil$u$n oleh w$3i $3$ se)$%$ $u%$#7 #e$# w$#u7 d$n di$y$%

enuh #$n$ $d$ny$ us$h$ d$%i ins#i#usi $3$. i#e& diun$$n un#u

&enuu% copliance d$%i w$3i $3$7 y$ni e$u%$#$n d$l$& &enisi

6o%&uli% $3$7 e$u%$#$n d$l$& &enhi#un $3$ #e%hu#$n7

e#e$#$n w$#u d$n esu$%el$$n. C$3i $3$ &e%eson &el$lui s$l$

#i#i7 d$%i 1 (s$n$# #id$ se#u3u" hin$ (s$n$# se#u3u". So% y$n

#ini &enun3u$n #in$# e$#uh$n w$3i $3$ $d$l$h #ini.B%on$)h $lRh$ )oeQ)ien# sees$% 0782'7 &enun3u$n $hw$

%eli$ili#$s d$%i s$l$ ini #ini.

.'%!el Analisis

P$#h An$lysis diun$$n un#u &enu3i &odel see%#i $d$ $&$%

di $#$s7 den$n $l$s$n $#h $n$lysis d$$# diun$$n un#u &enu3i

en$%uh l$nsun &$uun #id$ l$nsun.P$d$ &odel7 huun$n $n#$% 5$%i$el diuu% $#h )oQ)ien# (Pi3"

y$n eui5$len den$n s#$nd$%died e#$ (?". Pe%s$&$$n un#u $#h

&odel $d$l$h se$$i e%iu#:

P$#h $n$lysis dil$u$n #e%h$d$ 2 e%s$&$$n %e%esi : y$n

e%#$&$ $d$l$h un#u tr!st" d$n y$n edu$ $d$l$h un#u vol!ntary

copliance.-3i $su&si l$si y$n dil$u$n $d$l$h no%&$li#$s d$n

&ul#ioline$%i#$s.

D. Hasil

1

2


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Se$$i&$n$ diseu#$n di $#$s7 un#u &enu3i du$ hio#esis

y$n die&$n$n d$l$& eneli#i$n ini7 &enun$$n du$ e%s$&$$n

%e%esi. =$sil e%s$&$$n dis$3i$n $d$ #$el 2 d$n !.

Ta&el */ Hasil Regresi Persa)aan (Hasil Regresi Pengaru" Kea!ilan Paja+ 01(2 Dan

K%)uni+asi 01*2

Ter"a!a$ Ke$er-a#aan 012Varia"l

e

#at$

Coe%cient

Coe%cient

Value

T

Value#

1( P!1 0701 !7*!' 070001* P!2 07120 17024 07!10

R*3 456478 9 3 :;5;(78 P 3 45444

Ta&el / Hasil Regresi Persa)aan *

Hasil Regresi Pengaru" Kea!ilan Paja+ 01(25 K%)uni+asi5

!an Ke$er-a#aan 012 Ter"a!a$ Ke$atu"an #ang Bersi


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(#$el !" di$n$lis$. =$sil y$n dis$3i$n d$l$& #$el 2 &enun3u$n h$sil

y$n osi#i6 d$n sini$n di&$n$ #e%d$$# en$%uh l$nsun $n#$%$

,e$dil$n P$3$7 d$n ,ee%)$y$$n (# > !7*!'7 > 07000 070". Sel$in i#u7

&enu%u# h$sil %e%esi edu$ y$n dis$3i$n d$l$& #$el ! $hw$#e%d$$# en$%uh osi#i6 d$n sini$n ee%)$y$$n #e%h$d$

e$#uh$n y$n e%si6$# su$%el$ (# > !712*7 > 0700! 070".


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Tu3u$n d$%i eneli#i$n ini $d$l$h un#u &enu3i se)$%$ e&i%is

e%$n in#e%5ensi ,ee%)$y$$n d$l$& huun$nny$ $n#$%$ ,e$dil$n

P$3$7 ,o&uni$si d$n ,e$#uh$n $n


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RE9ERENSI

Gho$li7 I&$&. (200'". Ali$si An$lisis 8!ltivariate den$n P%o%$&SPSS Be#$$n I. Se&$%$n:

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Paper Metpen - Variabel Intervening