daftar isirepository.unissula.ac.id/9060/4/3.daftar isi.pdf · 2017. 12. 15. · ix daftar isi...

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DAFTAR ISI

Halaman

HALAMAN JUDUL ..................................................................................... i

HALAMAN PENGESAHAN ........................................................................ ii

HALAMAN PERSETUJUAN ...................................................................... iii

HALAMAN PERNYATAAN KEASLIAN SKRIPSI .................................. iv

HALAMAN MOTTO DAN PERSEMBAHAN ............................................ v

KATA PENGANTAR ................................................................................. vi

DAFTAR ISI ............................................................................................... viii

DAFTAR TABEL ....................................................................................... xii

DAFTAR GAMBAR .................................................................................. xiv

DAFTAR LAMPIRAN ................................................................................. xv

ABSTRAK ................................................................................................... xvi

ABSTRACT ................................................................................................. xvii

BAB I PENDAHULUAN .......................................................................... 1

1.1. Latar Belakang Penelitian ........................................................................ 1

1.2. Rumusan Masalah .................................................................................... 8

1.3. Tujuan Penelitian ..................................................................................... 9

1.4. Manfaat Penelitian ................................................................................... 9

BAB II KAJIAN PUSTAKA ..................................................................... 11

2.1. Grand Theory: Teori yang melandasi penelitian ................................... 11

2.1.1. Teori Good Corporate Governance .................................................... 11

2.1.2. Teori Goal-Setting ................................................................................ 13

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2.1.3. Teori Agensi dan Pengaruhnya dengan Penganggaran .........................14

2.2. Variabel-Variabel Penelitian ............................................................... 15

2.2.1. Akuntabilitas Kinerja .......................................................................... 15

2.2.2. Penyusunan Anggaran ......................................................................... 17

2.2.3. Kejelasan Sasaran Anggaran ............................................................... 19

2.2.4. Pengendalian Akuntansi ...................................................................... 22

2.2.5 Sistem Pelaporan ................................................................................. 23

2.3. Penelitian Terdahulu ........................................................................... 24

2.4. Kerangka Pemikiran Teoritis dan Pengembangan Hipotesis .............. 27

2.4.1. Pengaruh Penyusunan Anggaran terhadap Akuntabilitas Kinerja

Satuan Polisi Pamong Praja Se-Jawa Tengah ..................................... 27

2.4.2. Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas

Kinerja Satuan Polisi Pamong Praja Se-Jawa Tengah ......................... 28

2.4.3. Pengaruh Pengendalian Akuntansi terhadap Akuntabilitas Kinerja

Satuan Polisi Pamong Praja Se-Jawa Tengah ...................................... 30

2.4.4. Pengaruh Sistem Pelaporan terhadap Akuntabilitas Kinerja Satuan

Polisi Pamong Praja Se-Jawa Tengah ................................................. 31

2.5. Kerangka Penelitian ............................................................................. 32

BAB III METODE PENELITIAN ............................................................ 34

3.1. Variabel, Definisi Operasioanl dan Pengukuran Variabel ............... 34

3.1.1. Variabel Dependen ........................................................................... 34

3.1.2. Variabel Independen ........................................................................ 34

3.1.2.1. Skala Pengukuran Variabel .............................................................. 37

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3.2. Populasi dan Sampel ......................................................................... 37

3.2.1. Populasi ............................................................................................ 37

3.2.2. Sampel .............................................................................................. 38

3.3. Jenis dan Sumber Data ..................................................................... 39

3.4. Teknik Pengumpulan Data ............................................................... 39

3.5. Teknik Analisis ................................................................................ 40

3.5.1. Analisis Deskriptif ........................................................................... 40

3.5.2. Uji Kualitas Data .............................................................................. 41

3.5.2.1. Uji Validitas ..................................................................................... 41

3.5.2.2. Uji Reliabilitas ................................................................................. 41

3.5.3. Uji Asumsi Klasik ............................................................................ 42

3.5.3.1. Uji Normalitas ................................................................................. 42

3.5.3.2. Uji Multikolinieritas ......................................................................... 43

3.5.3.3. Uji Heteroskedastisitas ..................................................................... 43

3.5.4. Analisis Regresi Linear Berganda .................................................... 45

3.5.5. Uji Signifikansi Parsial (Uji t)........................................................... 45

3.5.6. Uji Signifikansi Simultan (Uji F) ...................................................... 46

3.5.7. Koefisien Determinasi (Adjusted R2) ............................................... 47

BAB IV HASIL PENELITIAN DAN PEMBAHASAN .......................... 49

4.1. Hasil Penelitian ................................................................................... 49

4.1.1. Deskripsi Sampel ............................................................................... 49

4.1.2. Deskripsi Variabel .............................................................................. 53

4.1.2.1.Analisis Statistik Deskriptif .............................................................. 53

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4.1.2.2. Uji Kualitas Data .............................................................................. 59

4.1.2.3. Uji Hipotesis ..................................................................................... 67

4.1.3. Pembahasan ...................................................................................... 80

4.1.3.1. Pengujian Pengaruh Penyusunan Anggaran terhadap Akuntabilitas

Kinerja Satuan Polisi Pamong Praja Se-Jawa Tengah .................... 80

4.1.3.2. Pengujian Pengaruh Kejelasan Sasaran Anggaran terhadap

Akuntabilitas Kinerja Satuan Polisi Pamong Praja

Se-Jawa Tengah .............................................................................. 81

4.1.3.3. Pengujian Pengaruh Pengendalian Akuntansi terhadap Akuntabilitas

Kinerja Satuan Polisi Pamong Praja Se-Jawa Tengah .................... 82

4.1.3.4. Pengujian Pengaruh Sistem Pelaporan terhadap Akuntabilitas Kinerja

Satuan Polisi Pamong Praja Se-Jawa Tengah ................................. 83

BAB V PENUTUP .................................................................................... 85

5.1. Simpulan ............................................................................................ 85

5.2. Keterbatasan Penelitian ...................................................................... 86

5.3. Saran ................................................................................................... 87

DAFTAR PUSTAKA

LAMPIRAN

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DAFTAR TABEL

Halaman

Tabel 2.1. Penelitian Terdahulu .................................................................... 24

Tabel 3.1.Variabel, Definisi Operasioanl dan Pengukuran Variabel ............ 35

Tabel 4.1. Distribusi Jenis Kelamin .............................................................. 50

Tabel 4.2. Distribusi Pendidikan ................................................................... 50

Tabel 4.3. Distribusi Frekuensi Umur Responden ........................................ 51

Tabel 4.4. Distribusi Frekuensi Masa Kerja Responden ............................... 52

Tabel 4.5. Perhitungan Mean dan Standar Deviasi Indikator dan Variabel

Penyusunan Anggaran .................................................................. 54

Tabel 4.6. Perhitungan Mean dan Standar Deviasi Indikator dan Variabel

Kejelasan Sasaran Anggaran ........................................................ 55

Tabel 4.7. Perhitungan Mean dan Standar Deviasi Indikator dan Variabel

Pengendalian Akuntansi ............................................................... 56

Tabel 4.8. Perhitungan Mean dan Standar Deviasi Indikator dan Variabel

Sistem Pelaporan ......................................................................... 57

Tabel 4.9. Perhitungan Mean dan Standar Deviasi Indikator dan Variabel

Akuntabilitas Kinerja Satuan Polisi Pamong Praja

Se-Jawa Tengah ............................................................................ 58

Tabel 4.10. Hasil Uji Validitas Variabel Penyusunan Anggaran .................. 60

Tabel 4.11. Hasil Uji Validitas Variabel Kejelasan Sasaran Anggaran ........ 61

Tabel 4.12. Hasil Uji Validitas Variabel Pengendalian Akuntansi ............... 62

Tabel 4.13. Hasil Uji Validitas Variabel Sistem Pelaporan .......................... 64

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Tabel 4.14. Hasil Uji Validitas Variabel Akuntabilitas Kinerja

Satuan Polisi Pamong Praja Se-Jawa Tengah ............................. 65

Tabel 4.15. Hasil Uji Reliabilitas .................................................................. 67

Tabel 4.16. Hasil Uji Normalitas dengan Kolomogorov Smirnov ................ 69

Tabel 4.17. Hasil Uji Multikolinieritas ......................................................... 70

Tabel 4.18. Hasil Uji Heteroskedastisitas dengan Uji Glejser ...................... 72

Tabel 4.19. Hasil Uji Hipotesis ..................................................................... 74

Tabel 4.20. Hasil Pengujian Kelayakan Model ............................................. 77

Tabel 4.21. Hasil Analisis Koefisien Determinasi ........................................ 79

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DAFTAR GAMBAR

Halaman

Gambar 2.1. Kerangka Penelitian ................................................................. 32

Gambar 3.1. Skala Pengukuran Variabel ...................................................... 37

Gambar 4.1. Hasil Uji Normalitas dengan Grafik PP Plot ............................ 68

Gambar 4.2. Hasil Uji Heteroskedastisitas dengan Grafik Scatter Plot ........ 71

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DAFTAR LAMPIRAN

Lampiran 1. Surat Penelitian Fakultan Ekonomi Universitas Islam Sultan Agung

Lampiran 2. Kuesioner

Lampiran 3. Data Penelitian

Lampiran 4. Hasil Analisis Data SPSS