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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