ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset daerah. Objek dalam penelitian ini adalah seluruh pegawai di Dinas Pendapatan Pengelolaan Keuangan serta Aset daerah Kabupaten Bandung Barat. Penulis mengambil jawaban kuesioner dari 50 reponden menggunaakan teknik random sampling. Metode pengujian hipotesis dalam penelitian ini adalah uji-t, hal ini dilakukan untuk mengetahui seberapa besar pengaruh variabel Sistem Pengendalian Intern Penerimaan kas terhadap Keandalan Laporan Keuangan. Dari hasil pengujian didapatkan nilai t hitung lebih besar daripada ttabel (1,697 > 1,677) yang berarti bahwa H0 ditolak dan Ha diterima. Maka dari hasil penelitian ini dapat disimpulkan bahwa Sistem Pengendalian Intern Penerimaan Kas berpengaruh secara signifikan terhadap Keandalan Laporan Keuangan di Dinas Pendapatan dan Pengelolaan Keuangan serta Aset Daerah.
Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ix
Universitas Kristen Maranatha
ABSTRACT
The purpose of this research was to know if the internal control system of cash receipts affect the reliability of financial reports in department of income financial and asset management. Object of this research is all employees in the department of income financial and asset management at west Bandung district. Sample of this research captured 50 respondents using random sampling techniques. The hypothesis testing method is t-test, which is used to know the influence of the internal control system of cash receipt variable toward reliability of financial report variable. The results is tcount larger than ttable (1,697 > 1,677) which means that H0 rejected and Ha accepted. From the results give conclusion that variable internal control system of cash receipts has influence significantly on the reliability of financial reports in department of income financial and asset management.
Keywords: internal control system, cash receipts, and reliability of financial report
x
Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL ............................................................................................... i HALAMAN PENGESAHAN ................................................................................ iii PERNYATAAN KEASLIAN TUGAS AKHIR .................................................... iv PERNYATAAN PUBLIKASI LAPORAN PENELITIAN.....................................v KATA PENGANTAR ........................................................................................... vi ABSTRAK ............................................................................................................. ix ABSTRACT ...............................................................................................................x DAFTAR ISI .......................................................................................................... xi DAFTAR GAMBAR ........................................................................................... xiv DAFTAR TABEL ..................................................................................................xv DAFTAR LAMPIRAN ........................................................................................ xvi BAB I
PENDAHULUAN 1.1 Latar Belakang Penelitian ..............................................................1 1.2 Identifikasi Masalah .......................................................................3 1.3 Tujuan Penelitian............................................................................3 1.4 Manfaat Penelitian..........................................................................4
BAB II
KAJIAN PUSTAKA 2.1 Teori Penunjang ..............................................................................5 2.1.1 Pengertian Sistem .................................................................5 2.1.2 Pengertian Pengendalian Internal .........................................6 2.1.2.1 Komponen Pengendalian Internal............................7 2.1.2.2 Tujuan Sistem Pengendalian Internal ....................12 2.1.3 Penerimaan Kas..................................................................13 2.1.4 Pengertian Laporan Keuangan ...........................................14 2.1.4.1 Tujuan Laporan Keuangan ....................................15 2.1.4.2 Karakteristik Kualitatif Laporan keuangan ...........17 2.1.5 Pengertian Keandalan Laporan Keuangan .........................19 2.2 Penelitian Terdahulu ....................................................................21 2.3 Rerangka Pemikiran .....................................................................24 2.4 Pengembangan Hipotesis .............................................................26
BAB III
METODE PENELITIAN 3.1 Objek Penelitian ...........................................................................28 3.1.1 Sejarah Perusahaan.............................................................28 3.1.2 Visi dan Misi Perusahaan ...................................................30 3.1.2.1 Visi..........................................................................30 3.1.2.2 Misi ........................................................................31 3.2 Jenis Penelitian ............................................................................32 3.3 Populasi dan Sampel ...................................................................32 3.4 Teknik Pengambilan Sampel .......................................................33 3.5 Devinisi Operasional Variabel ....................................................33 3.6 Teknik Pengumpulan data ...........................................................34 3.7 Metode Analisis Data ..................................................................35
xi
Universitas Kristen Maranatha
3.7.1 Uji Instrumen 3.7.1.1 Uji Validitas ...........................................................35 3.7.1.2 Uji Reliabilitas .......................................................35 3.7.2 Uji Asumsi Klasik ..............................................................36 3.7.2.1 Uji Normalitas .......................................................36 3.7.2.2 Uji Heteroskedastistas ...........................................36 3.7.3 Uji Analisis Regresi Linier Sederhana ...............................37 3.7.4 Koefisien Determinasi ........................................................37 3.7.5 Pengujian Hipotesis (Uji t) .................................................38 BAB IV
HASIL DAN PEMBAHASAN 4.1 Penerapan Sistem Pengendalian Intern Penerimaan Kas .............40 4.2 Pengaruh penerapan Pengendalian Intern Penerimaan Kas Terhadap Keandalan Laporan Keuangan .....................................47 4.2.1 Uji Validitas .......................................................................47 4.2.2 Uji Reliabilitas ...................................................................49 4.2.3 Uji Normalitas ....................................................................50 4.2.4 Uji Heteroskedastisitas .......................................................51 4.2.5 Uji Regresi Linier Sederhana .............................................52 4.2.6 Analisis Koefisien Determinasi..........................................53 4.2.7 Pengujian Hipotesis (Uji t) .................................................53 4.3 Pembahasan ..................................................................................55
BAB VI
PENUTUP 5.1 Simpulan.......................................................................................57 5.2 Saran .............................................................................................57
DAFTAR PUSTAKA ............................................................................................59 LAMPIRAN ...........................................................................................................61 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ....................70
xii
Universitas Kristen Maranatha
DAFTAR GAMBAR
Gambar 2.1 Gambar 4.1
Halaman Model Rerangka Pemikiran .......................................................26 Struktur Organisasi ....................................................................41
xiii
Universitas Kristen Maranatha
DAFTAR TABEL
Tabel 2.1 Tabel 3.1 Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Tabel 4.5 Tabel 4.6 Tabel 4.7 Tabel 4.8
Halaman Penelitian Terdahulu ..................................................................21 Definisi Operasional Variabel ...................................................34 Validitas Variabel Independen (Sistem Pengendalian Intern Penerimaan Kas) ........................................................................48 Validitas Variabel Dependen (Keandalan Laporan Keuangan) .48 Hasil Uji Reliabilitas..................................................................49 Hasil Uji Normalitas ..................................................................50 Hasil Uji Heteroskedastisitas .....................................................51 Hasil Uji Regresi ........................................................................52 Hasil Uji Koefisien Determinasi ................................................53 Hasil Uji t ...................................................................................55
xiv
Universitas Kristen Maranatha
DAFTAR LAMPIRAN
Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E
Halaman Kuesioner ...................................................................................61 Hasil Kuesioner..........................................................................64 Output SPSS Uji Instrumen .......................................................66 Output SPSS Uji Asumsi Klasik................................................68 Output SPSS Uji koefisien Determinasi dan Uji Regresi ..........................................................................69
xv
Universitas Kristen Maranatha
