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http://repository.ekuitas.ac.id
Thesis of Accounting
Public Sector Accounting
2015-12-11
Analisis Perbedaan Persepsi Stakeholders Ters Atas Transparansi, Partisipasi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah Julio, Arie STIE Ekuitas http://hdl.handle.net/123456789/37 Downloaded from STIE Ekuitas Repository
DAFTAR ISI JUDUL BAGIAN DALAM .................................................................................. i LEMBAR PENGESAHAN ................................................................................. ii PERNYATAAN ORISINALITAS SKRIPSI .................................................... iii ABSTRAK ........................................................................................................... iv ABSTRACT ............................................................................................................v KATA PENGANTAR ......................................................................................... vi DAFTAR ISI ...................................................................................................... viii DAFTAR TABEL ............................................................................................... xii DAFTAR GAMBAR ......................................................................................... xiv DAFTAR LAMPIRAN .......................................................................................xv BAB I PENDAHULUAN ......................................................................................1 1.1 Latar Belakang Penelitian ..................................................................1 1.2 Rumusan Masalah ..............................................................................7 1.3 Maksud dan Tujuan Penelitian ..........................................................7 1.4 Kegunaan Penelitian ..........................................................................8 1.4.1 Kegunaan Pengembangan Ilmu ................................................8 1.4.2 Kegunaan Operasional ..............................................................8 1.5 Lokasi dan Waktu Penelitian .............................................................9 1.5.1 Lokasi Penelitian .......................................................................9 1.5.2 Waktu Penelitian .......................................................................9 BAB II TINJAUAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
HIPOTESIS PENELITIAN ..................................................................10 2.1 Tinjauan Pustaka ..............................................................................10 2.1.1 Pengertian Audit .....................................................................10 2.1.2 Pengertian Good Governance ................................................12 2.1.3 Pengertian Persepsi .................................................................13 2.1.4 Bantuan Operasional Sekolah (BOS) .....................................15
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2.1.4.1 Pengertian Bantuan Operasional Sekolah (BOS) .......15 2.1.4.2 Tujuan dan Waktu Penyaluran Bantuan Operasional Sekolah (BOS) ............................................................16 2.1.4.3 Pedoman Pengelolaan BOS dan Tim Manajemen BOS Sekolah .......................................................................17 2.1.4.4 Kriteria
Sekolah
Penerima
Bantuan
Operasional
Sekolah (BOS) ............................................................18 2.1.4.5 Sasaran Program dan Besar Bantuan Operasional Sekolah (BOS) ............................................................19 2.1.5 Pengelolaan Keuangan Sekolah .............................................21 2.1.5.1 Prinsip Pengelolaan Keuangan Sekolah .....................22 2.1.5.2 Proses Pengelolaan Keuangan Sekolah ......................22 2.1.6 Transparansi ...........................................................................23 2.1.7 Partisipasi ...............................................................................24 2.1.8 Akuntabilitas ..........................................................................26 2.2 Kerangka Pemikiran ........................................................................27 2.2.1 Penelitian Terdahulu ...............................................................32 2.3 Hipotesis Penelitian .........................................................................34 BAB III OBJEK DAN METODE PENELITIAN ............................................35 3.1 Objek Penelitian ...............................................................................35 3.1.1 Gambaran Umum Instansi Pendidikan ...................................35 3.2 Metode Penelitian ............................................................................37 3.2.1 Metode yang digunakan .........................................................37 3.2.2 Operasionalisasi Variabel Penelitian ......................................39
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3.2.3 Populasi dan Teknik Penentuan Sampel ............................... 41 3.2.3.1 Populasi ......................................................................41 3.2.3.2 Teknik Penentuan Sampel ..........................................42 3.2.4 Teknik Pengumpulan Data ..................................................... 44 3.2.4.1 Jenis Data ....................................................................44 3.2.4.2 Sumber Data ...............................................................45 3.2.4.3 Instrumen Penelitian ...................................................45 3.2.5 Pengujian Instrumen Penelitian ..............................................46 3.2.5.1 Uji Validitas ................................................................48 3.2.5.2 Uji Reliabilitas ............................................................49 3.2.5.3 Uji Asumsi Klasik ......................................................50 3.2.6 Rancangan Pengujian Hipotesis ............................................. 51 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................53 4.1 Hasil Penelitian ................................................................................53 4.1.1 Karakteristik Responden .........................................................53 4.1.2 Pendidikan Responden ............................................................54 4.1.3 Usia Responden ......................................................................55 4.1.4 Jenis Kelamin Responden ......................................................56 4.2 Statistik Deskriptif Jawaban Responden ..........................................56 4.3 Pengujian Instrumen ........................................................................60 4.3.1 Uji Validitas dan Uji Reliabilitas ...........................................60 4.3.1.1 Uji Validitas ...............................................................61 4.3.1.2 Uji Reliabilitas ............................................................64 4.4 Uji Asumsi Klasik ............................................................................64
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4.4.1 Uji Normalitas Data Berdasarkan Aspek Variabel Transparansi .................................................................................................64 4.4.2 Uji Normalitas Data Berdasarkan Aspek Variabel Partisipasi .................................................................................................69 4.4.3 Uji
Normalitas
Data
Berdasarkan
Aspek
Variabel
Akuntabilitas ..........................................................................74 4.4.4 Uji Normalitas Data ................................................................80 4.5 Pengujian Hipotesis .........................................................................81 4.5.1 Persepsi Stakeholders Atas Transparansi Pengelolaan Dana BOS ........................................................................................81 4.5.2 Persepsi Stakeholders Atas Partisipasi Pengelolaan Dana BOS .................................................................................................82 4.5.3 Persepsi Stakeholders Atas Akuntabilitas Pengelolaan Dana BOS ........................................................................................84 4.6 Uji t ..................................................................................................85 4.6.1 Transparansi ...........................................................................85 4.6.2 Partisipasi ...............................................................................86 4.6.3 Akuntabilitas ..........................................................................87 4.7 Pembahasan .....................................................................................90 BAB V KESIMPULAN DAN SARAN ..............................................................93 5.1 Kesimpulan .......................................................................................93 5.2 Saran .................................................................................................94 DAFTAR PUSTAKA ..........................................................................................96 LAMPIRAN-LAMPIRAN .................................................................................99
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DAFTAR TABEL Tabel 2.1
Penelitian Terdahulu ......................................................................32
Tabel 3.1
Operasionalisasi Variabel ..............................................................40
Tabel 3.2
Daftar Populasi ..............................................................................42
Tabel 3.3
Daftar Sampel ................................................................................43
Tabel 3.4
Interpretasi Skala Likert ................................................................46
Tabel 3.5
Kriteria Jawaban dan Skoring Penilaian Responden .....................47
Tabel 4.1
Pendidikan Responden ..................................................................54
Tabel 4.2
Usia Responden .............................................................................55
Tabel 4.3
Jenis Kelamin Responden ..............................................................56
Tabel 4.4
Persepsi Stakeholders Atas Transparansi Pengelolaan Dana BOS 57
Tabel 4.5
Persepsi Stakeholders Atas Partisipasi Pengelolaan Dana BOS ..58
Tabel 4.6
Persepsi Stakeholders Atas Akuntabilitas Pengelolaan Dana BOS ........................................................................................................59
Tabel 4.7
Hasil Uji Validitas Persepsi Stakeholders Atas Transparansi .......61
Tabel 4.8
Hasil Uji Validitas Persepsi Stakeholders Atas Partisipasi ...........62
Tabel 4.9
Hasil Uji Validitas Persepsi Stakeholders Atas Akuntabilitas .......63
Tabel 4.10
Hasil Uji Reliabilitas Persepsi Stakeholders Atas Transparansi, Partisipasi dan Akuntabilitas .........................................................64
Tabel 4.11
Uji
Normalitas
Data
Berdasarkan
Enam
Aspek
Variabel
Transparansi ..................................................................................65 Tabel 4.12
Hasil Uji Statistik Perbedaan Rata-Rata Persepsi Stakeholders Atas Transparansi ..................................................................................67
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Tabel 4.13
Uji Normalitas Data Berdasarkan Enam Aspek Variabel Partisipasi ........................................................................................................69
Tabel 4.14
Hasil Uji Statistik Perbedaan Rata-Rata Persepsi Stakeholders Atas Partisipasi ......................................................................................71
Tabel4.15
Uji Normalitas Data Berdasarkan Delapan Aspek Variabel Akuntabilitas ..................................................................................74
Tabel 4.16
Hasil Uji Statistik Perbedaan Rata-Rata Persepsi Stakeholders Atas Akuntabilitas ..................................................................................77
Tabel 4.17
Uji Normalitas Data .......................................................................80
Tabel 4.18
Rata-Rata Nilai Stakeholders Atas Transparansi ...........................81
Tabel 4.19
Rata-Rata Nilai Stakeholders Atas Partisipasi ..............................82
Tabel 4.20
Rata-Rata Nilai Stakeholders Atas Akuntabilitas ..........................84
Tabel 4.21
Uji Perbedaan Rata-Rata Stakeholder Internal dan Eksternal Atas Transparansi ..................................................................................85
Tabel 4.22
Uji Perbedaan Rata-Rata Stakeholder Internal dan Eksternal Atas Partisipasi ......................................................................................86
Tabel 4.23
Uji Perbedaan Rata-Rata Stakeholder Internal dan Eksternal Atas Akuntabilitas ..................................................................................87
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DAFTAR GAMBAR Gambar 2.1
Skema Kerangka Pemikiran ..........................................................31
Gambar 4.1
Posisi Rata-Rata Variabel Persepsi Stakeholders Atas Transparansi ........................................................................................................82
Gambar 4.2
Posisi Rata-Rata Variabel Persepsi Stakeholders Atas Partisipasi ........................................................................................................83
Gambar 4.3
Posisi Rata-Rata Variabel Persepsi Stakeholders Atas Akuntabilitas ........................................................................................................85
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DAFTAR LAMPIRAN Lampiran 1
Surat Keputusan Penelitian dari Kampus STIE Ekuitas Bandung
Lampiran 2
Surat Keterangan Penelitian dari Instansi
Lampiran 3
Photocopy Kartu Bimbingan Skripsi
Lampiran 4
Tabel Data Kuesioner Responden
Lampiran 5
Tabel Uji Data Menggunakan SPSS versi 20.0
Lampiran 6
Tabel r, Tabel t dan Tabel z
Lampiran 7
Surat Permohonan Perubahan Topik/Judul Skripsi
Lampiran 8
Lembar Persetujuan Perbaikan Skripsi
Lampiran 9
Daftar Riwayat Hidup
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