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DAFTAR ISI
LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI Abstrak...................................................................... Error! Bookmark not defined. Abstract ..................................................................... Error! Bookmark not defined. KATA PENGANTAR .............................................. Error! Bookmark not defined. UCAPAN TERIMA KASIH ................................... Error! Bookmark not defined. DAFTAR ISI........................................................................................................ vii DAFTAR TABEL ..................................................................................................x DAFTAR GAMBAR .......................................................................................... xiii DAFTAR LAMPIRAN .......................................................................................xiv
BAB I PENDAHULUAN ......................................... Error! Bookmark not defined. 1.1 Latar Belakang .........................................................Error! Bookmark not defined. 1.2 Rumusan Masalah ....................................................Error! Bookmark not defined. 1.3 Tujuan Penelitian .....................................................Error! Bookmark not defined. 1.4 Manfaat Penelitian ...................................................Error! Bookmark not defined. 1.4.1. Manfaat Akademik ............................... Error! Bookmark not defined. 1.4.2 Manfaat Praktis ...................................... Error! Bookmark not defined.
BAB II KAJIAN PUSTAKA ................................... Error! Bookmark not defined. 2.1 Teori Keagenan ........................................................Error! Bookmark not defined. 2.2 Kompetensi Sumber Daya Manusia ......................Error! Bookmark not defined. 2.2.1 Definisi Kompetensi Sumber Daya ManusiaError! Bookmark not defined. 2.2.2 Karakteristik Kompetensi Sumber Daya ManusiaError! Bookmark not defined. Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
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2.4 Pengendalian Akuntansi..........................................Error! Bookmark not defined. 2.4.1 Pengendalian Intern ............................... Error! Bookmark not defined. 2.4.3 Pengendalian Akuntansi ........................ Error! Bookmark not defined. 2.5 Kualitas Laporan Keuangan ..................................Error! Bookmark not defined. 2.6 Pengaruh Kompetensi Sumber Daya Manusia dengan Kualitas Laporan Keuangan ..................................................................................Error! Bookmark not defined.
2.7 Pengaruh Pengendalian Akuntansi Terhadap Kualitas Laporan Keuangan .................................................................................................................Error! Bookmark not defined.
2.8 Penelitian Terdahulu .............................................Error! Bookmark not defined. 2.9 Kerangka Pemikiran ..............................................Error! Bookmark not defined. 2.10 Hipotesis Penelitian ...............................................Error! Bookmark not defined.
BAB III OBJEK DAN METODE PENELITIAN . Error! Bookmark not defined. 3.1 Objek Penelitian .......................................................Error! Bookmark not defined. 3.2 Metode Penelitian ....................................................Error! Bookmark not defined. 3.3 Definisi Variabel dan Operasionalisasi Variabel .Error! Bookmark not defined. 3.3.1 Definisi Variabel dan Pengukuran ......... Error! Bookmark not defined. 3.3.2 Operasionalisasi Variabel ...................... Error! Bookmark not defined. 3.4 Pengumpulan Data ...................................................Error! Bookmark not defined. 3.4.1 Populasi ................................................. Error! Bookmark not defined. 3.4.2 Sampel ................................................... Error! Bookmark not defined. 3.4.3 Jenis dan Metode Pengumpulan Data .... Error! Bookmark not defined. 3.4.4 Skala Pengukuran .................................. Error! Bookmark not defined. 3.5 Metode Analisis Data ..............................................Error! Bookmark not defined. 3.5.1Menguji Validitas ................................... Error! Bookmark not defined. 3.5.2Menguji Reliabilitas ............................... Error! Bookmark not defined. Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
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3.5.3 Uji Asumsi Klasik ................................................Error! Bookmark not defined. 3.5.3.1Uji Normalitas.....................................................Error! Bookmark not defined. 3.5.3.2 Uji Heteroskedastisitas ....................... Error! Bookmark not defined. 3.6 Analisis Deskriptif ...................................................Error! Bookmark not defined. 3.6.1 Uji Regresi ............................................. Error! Bookmark not defined. 3.6.2 Uji Signifikansi Parsial (Uji Statistik t) . Error! Bookmark not defined. 3.6.3. Uji Signifikansi Simultan (Uji Statistik F)Error! Bookmark not defined. 3.6.4 Koefisien Determinasi (R2) ................... Error! Bookmark not defined.
BAB IV HASIL PENELITIAN DAN PEMBAHASANError! Bookmark not defined. 4.1. Hasil Penelitian.................................................. Error! Bookmark not defined. 4.1.1. Gambaran Umum Objek Penelitian ...... Error! Bookmark not defined. 4.1.1.1 Sejarah ............................................... Error! Bookmark not defined. 4.1.1.2 Visi dan Misi Kota Bandung .............. Error! Bookmark not defined. 4.1.1.3 Letak Geografis .................................. Error! Bookmark not defined. 4.1.1.4 Iklim dan Topografi ............................ Error! Bookmark not defined. 4.1.2 Karakteristik Responden........................ Error! Bookmark not defined. 4.1.2.1 Karakteristik Responden Berdasarkan Jenis KelaminError! Bookmark not defined. 4.1.2.2 Karakteristik Responden Berdasarkan JabatanError! Bookmark not defined. 4.1.2.3 Karakteristik Responden Berdasarkan UsiaError! Bookmark not defined. 4.1.2.4 Karakteristik Responden Berdasarkan Pendidikan TerakhirError! Bookmark not defined. 4.1.2.5 Karakteristik Responden Berdasarkan Lama KerjaError! Bookmark not defined. 4.1.2.6 Karakteristik Responden Berdasarkan Pelatihan Pengelolaan Keuangan ........................................................................ Error! Bookmark not defined. Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
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4.1.3 Validitas dan Reliabilitas ....................... Error! Bookmark not defined. 4.1.3.1 Validitas .............................................. Error! Bookmark not defined. 4.1.3.2 Uji Reliabilitas .................................... Error! Bookmark not defined. 4.1.4 Deskripsi Variabel ................................. Error! Bookmark not defined. 4.1.4.1 Deskripsi Umum Kompetensi sumber daya manusiaError! Bookmark not defined. 4.1.4.2 Deskripsi Umum Pengendalian akuntansiError! Bookmark not defined. 4.1.4.3Deskripsi Umum Kualitas Laporan KeuanganError! Bookmark not defined. 4.1.5 Uji Normalitas Data ............................... Error! Bookmark not defined. 4.1.6 Uji Heterokesdastisitas .......................... Error! Bookmark not defined. 4.1.7 Uji Korelasi Antar Variabel ................... Error! Bookmark not defined. 4.1.8 Analisis Regresi Berganda..................... Error! Bookmark not defined. 4.2 Pembahasan ..............................................................Error! Bookmark not defined. 4.2.2 Pengujian Hipotesis Secara Simultan ... Error! Bookmark not defined. 4.19. Pengaruh Kompetensi Sumber Daya Manusia Dan Pengandalian Akuntansi Terhadap Kualitas Laporan Keuangan ........... Error! Bookmark not defined.
BAB V KESIMPULAN DAN SARAN ................... Error! Bookmark not defined. 5.1 Simpulan ...................................................................Error! Bookmark not defined. 5.2 Saran ..........................................................................Error! Bookmark not defined. DAFTAR PUSTAKA ............................................... Error! Bookmark not defined. LAMPIRAN-LAMPIRAN
Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
xi DAFTAR TABEL
Tabel 1.1 Kelompok temuan SPI pada Pemeriksaan LKPD Tahun 2012 ................................. 4 Tabel 1.2 Kelompok Temuan Ketidakpatuhan terhadap Ketentuan Perundang-undangan pada Pemeriksaan LKPD 2012 ........................................................................................................... 4 Tabel 1.3 temuan kasus-kasus pelaporan keuangan kota bandung ........................................... 5 Tabel 2.1 Daftar Penelitian Terdahulu ..................................................................................... 31 Tabel 3.1 Operasionalisasi Variabel ........................................................................................ 42 Tabel 3.2 Daftar Satuan Kerja Perangkat Daerah (SKPD) Kota Bandung .............................. 46 Tabel 4.1 Karakteristik responden berdasarkan jenis kelamin ................................................ 65 Tabel 4.2 Karakteristik responden berdasarkan usia ............................................................... 67 Tabel 4.3 Karakteristik responden berdasarkan pendidikan terakhir....................................... 69 Tabel 4.4 Karakteristik responden berdasarkan lama kerja ..................................................... 71 Tabel 4.5 Hasil uji validitas variabel kompetensi sumber daya manusia ................................ 75 Tabel 4.6 Hasil uji validitas variabel pengendalian akuntansi ................................................. 76 Tabel 4.7 Hasil uji validitas variabel kualitas laporan keuangan pemerintah daerah .............. 77 Tabel 4.8 reliabilitas variabel kompetensi sumber daya manusia, pengendalian akuntansi & kualitas laporan keuangan ....................................................................................................... 79 Tabel 4.9 Frekuensi jawaban kompetensi sumber daya manusia ............................................ 81 Tabel 4.10 Interpretasi skor indikator kompetensi SDM ......................................................... 83 Tabel 4.11 Frekuensi jawaban pengendalian akuntansi ........................................................... 84 Tabel 4.12 Interpretasi skor indikator pengendalian akuntansi ............................................... 85 Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
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Tabel 4.13 Frekuensi jawaban kualitas laporan keuangan....................................................... 86 Tabel 4.14 Interprestasi skor kualitas laporan keuangan ......................................................... 88 Tabel 4.15 uji normalitas ......................................................................................................... 89 Tabel 4.16 interpretasi koefisien korelasi nilai r ...................................................................... 92 Tabel 4.17 korelasi antar variabel ............................................................................................ 92 Tabel 4.18 koefisien regresi ..................................................................................................... 94 Tabel 4.19 hasil uji t antara variabel kompetensi SDM & pengendalian akuntansi terhadap kualitas laporan keuangan ........................................................................................................ 96 Tabel 4.20 pengujian secara simultan kompetensi SDM & pengendalian akuntansi terhadap kualitas laporan keuangan ........................................................................................................ 99 Tabel 4.21koefisien determinasi variabel kompetensi SDM & pengendalian akuntansi terhadap kualitas laporan keuangan ....................................................................................... 100
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xiii DAFTAR GAMBAR
Grafik 1.1 Perkembangan Opini LKPD ..................................................................................... 2 Gambar 2.1 Kerangka Pemikiran ............................................................................................. 37 Gambar 2.2 Paradigma Penelitian............................................................................................ 38 Gambar 4.1 karakteristik responden berdasarkan jenis kelamin ............................................. 66 Gambar 4.2 karakteristik responden berdasarkan usia ............................................................ 68 Gambar 4.3 karakteristik responden berdasarkan pendidikan terakhir .................................... 70 Gambar 4.4 karakteristik responden berdasarkan lama kerja .................................................. 72
Wardani, 2014 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
xiv DAFTAR LAMPIRAN
1. Formulir Frekuensi Bimbingan 2. Lembar Pengesahan 3. Formulir Perbaikan 4. Matrik Perbaikan Seminar 5. Lembar Persetujuan perbaikan 6. Surat permohonan ijin penelitian 7. Surat pemberitauan penelitian 8. Bukti penyebaran kuisioner 9. Kuesioner 10. Tabulasi Data Kompetensi Sumber Daya Manusia 11. Tabulasi Data Pengendalian Akuntansi 12. Tabulasi Data Kualitas Laporan Keuangan 13. Reliabilitas Variabel Kompetensi Sumber Daya Manusia, Pengendalian Akuntansi dan Kualitas Laporan Keuangan 14. Uji Normalitas (Kolmogorov-smirnov) 15. Garfik P-P Plot 16. Heterogenitas 17. korelasi antar variable 18. Hasil Uji-t Antara Variabel Kompetensi Sumber Daya Manusia Dan Pengandalian Akuntansi Terhadap Kualitas Laporan Keuangan 19. Pengujian Secara Simultan Kompetensi Sumber Daya Manusia Dan Pengandalian Akuntansi Terhadap Kualitas Laporan Keuangan 20. Koefisien Determinansi Variabel Kompetensi Sumber Daya Manusia Dan Pengandalian Akuntansi Terhadap Kualitas Laporan Keuangan
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