DAFTAR ISI ABSTRAK ..........................................................................................................i ABSTRACT ........................................................................................................ii KATA PENGANTAR ........................................................................................iii DAFTAR ISI .......................................................................................................v DAFTAR TABEL ...............................................................................................viii DAFTAR GAMBAR ..........................................................................................x DAFTAR LAMPIRAN .......................................................................................xi BAB I PENDAHULUAN 1.1 Latar Belakang ..............................................................................................1 1.2 Rumusan Masalah .........................................................................................6 1.3 Maksud Penelitian .........................................................................................6 1.4 Tujuan Penelitian ..........................................................................................7 1.5 Kegunaan Penelitian......................................................................................7 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS 2.1 Pengendalian Intern .......................................................................................9 2.1.1 Definisi Pengendalian Intern ......................................................................9 2.1.2 Tujuan Sistem Pengendalian Intern ...........................................................11 2.1.3 Komponen Pengendalian Intern .................................................................12 2.1.4 Karakteristik Pengendalian Sektor Publik .................................................18 2.1.5 Keterbatasan Sistem Pengendalian Intern ..................................................19 2.2 Barang Milik Daerah .....................................................................................21 2.2.1 Definisi Barang Milik Daerah ....................................................................21 2.2.2 Karakteristik Barang Milik Daerah ............................................................22 2.2.3 Pengolongan Barang Milik Daerah ............................................................23 2.2.4 Laporan Barang Milik Daerah ...................................................................27
v Reza Zakaria, 2012 Universitas Pendidikan Indonesia
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2.3 Kualitas Laporan Barang Milik Daerah ........................................................36 2.4 Pengaruh Pengendalian Intern Barang Milik Daerah Terhadap Kualitas Laporan Barang Milik Daerah .....................................................................38 2.5 Penelitian Terdahulu .....................................................................................40 2.6 Kerangka Pemikiran ......................................................................................42 2.7 Hipotesis........................................................................................................47 BAB III OBYEK DAN METODE PENELITIAN 3.1 Obyek Penelitian ...........................................................................................48 3.2 Metode Penelitian..........................................................................................48 3.2.1 Desain Penelitian ........................................................................................48 3.2.2 Definisi dan Operasionalisasi Variabel ......................................................49 3.2.2.1 Variabel Independen ...............................................................................49 3.2.2.2 Variabel Dependen ..................................................................................50 3.2.3 Populasi dan Sampel Penelitian .................................................................54 3.2.4 Teknik Pengumpulan Data .........................................................................58 3.2.5 Teknik Analisis Data ..................................................................................58 3.2.5.1 Uji Validitas ............................................................................................60 3.2.5.2 Uji Reliabilitas ........................................................................................61 3.2.5.3 Pengujian Hipotesis.................................................................................62 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ............................................................................................65 4.1.1 Tinjauan Umum Tentang Subyek Penelitian .............................................65 4.1.1.1 Sejarah Kota Bandung.............................................................................65
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4.1.1.2 Letak Geografis .......................................................................................68 4.1.1.3 Pemerintah Kota Bandung ......................................................................70 4.1.2 Pengujian Validitas Instrumen ...................................................................73 4.1.3 Pengujian Reliabilitas Instrumen ...............................................................75 4.1.4 Deskripsi Data Responden .........................................................................77 4.1.5 Deskripsi Data Variabel Penelitian ............................................................79 4.1.5.1 Deskripsi Pengendalian Intern Barang Milik Daerah .............................79 4.1.5.2 Deskripsi Kualitas Laporan Barang Milik Daerah ..................................89 4.1.6 Pengujian Hipotesis....................................................................................95 4.1.7 Koefisien Determinasi ................................................................................96 4.2 Pembahasan ..................................................................................................97 4.2.1 Pengendalian Intern Barang Milik Daerah .................................................97 4.2.2 Kualitas Laporan Barang Milik Daerah .....................................................104 4.2.3 Pengaruh Pengendalian Intern Barang Milik Daerah Terhadap Kualitas Laporan Barang Milik Daerah Pada Satuan Kerja Perangkat Daerah Pemerintah Kota Bandung .........................................................................108 BAB V SIMPULAN DAN SARAN 5.1 Simpulan .......................................................................................................112 5.2 Saran ..............................................................................................................113 DAFTAR PUSTAKA .........................................................................................115 LAMPIRAN-LAMPIRAN
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DAFTAR TABEL
Tabel 2.1 Ringkasan Hasil Penelitian Sebelumnya.............................................41 Tabel 3.1 Operasionalisasi Variabel ...................................................................50 Tabel 3.2 Sampel Penelitian ................................................................................55 Tabel 3.3 Pola skoring.........................................................................................58 Tabel 3.4 Kriteria Rentang Pengklasifikasian .....................................................59 Tabel 3.5 Pedoman Untuk Memberikan Interpretasi Terhadap Koefisien Korelasi ...............................................................................................63 Tabel 4.1 Hasil Uji Validitas Variabel X ............................................................74 Tabel 4.2 Hasil Uji Validitas Variabel Y ............................................................75 Tabel 4.3 Hasil Uji Reliabilitas Variabel X ........................................................76 Tabel 4.4 Hasil Uji Reliabilitas Variabel Y ........................................................77 Tabel 4.5 Jawaban Responden Terhadap Lingkungan Pengendalian .................80 Tabel 4.6 Jawaban Responden Terhadap Penetapan Risiko ...............................82 Tabel 4.7 Jawaban Responden Terhadap Aktivitas Pengendalian ......................84 Tabel 4.8 Jawaban Responden Terhadap Pengawasan .......................................86 Tabel 4.9 Jawaban Responden Terhadap Informasi dan Komunikasi ................87 Tabel 4.10 Rekapitulasi Rata-Rata Jawaban Untuk Variabel X .........................88 Tabel 4.11 Jawaban Responden Terhadap Relevan ............................................90 Tabel 4.12 Jawaban Responden Terhadap Andal ...............................................91 Tabel 4.13 Jawaban Responden Terhadap Dapat Dibandingkan ........................93 Tabel 4.14 Jawaban Responden Terhadap Dapat Dipahami ...............................94
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Tabel 4.15 Rekapitulasi Rata-Rata Jawaban Untuk Variabel Y .........................95 Tabel 4.16 Hasil Perhitungan Korelasi ...............................................................96 Tabel 4.17 Hasil Perhitungan Koefisien Determinasi .........................................97
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DAFTAR GAMBAR
Gambar 2.1 Pelaporan Barang Milik Daerah ......................................................29 Gambar 2.2 Alur Penghapusan Barang Milik Daerah ........................................33 Gambar 2.3 Paradigma Penelitian .......................................................................47 Gambar 4.1Struktur Organisasi Pemerintah Kota Bandung ...............................71
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DAFTAR LAMPIRAN
Lampiran 1 – Formulir frekuensi bimbingan skripsi Lampiran 2 – Surat Keputusan Penetapan Dosen Pembimbing Skripsi Lampiran 3 – Surat Izin Penelitian dari Kesbanglinmas Kota Bandung Lampiran 4 – Surat Permohonan Izin Penelitian Lampiran 5 – Formulir persetujuan perbaikan (revisi) seminar usulan penelitian Lampiran 6 – Surat pernyataan permohonan pengisian kuesioner Lampiran 7 – Kuesioner Penelitian Lampiran 8 – Surat keterangan penyebaran kuesioner Lampiran 9 – Rekapitulasi jawaban responden Lampiran 10 – Hasil uji validitas instrumen Lampiran 11 – Hasil uji reliabilitas instrumen Lampiran 12 – Hasil uji korelasi Rank Spearman Lampiran 13 – Hasil uji koefisien determinasi Lampiran 14 – Daftar riwayat hidup
