DAFTAR ISI
HALAMAN JUDUL ...................................................................................
i
HALAMAN PERSETUJUAN SKRIPSI .....................................................
ii
HALAMAN PENGESAHAN SKRIPSI.......................................................
iii
PERNYATAAN ORISINALITAS SKRIPSI ..............................................
iv
MOTTO DAN PERSEMBAHAN.................................................................
v
ABSTRACT .....................................................................................................
vi
ABSTRAKSI...................................................................................................
vii
KATA PENGANTAR ..................................................................................
viii
DAFTAR ISI...................................................................................................
x
DAFTAR TABEL ........................................................................................
xv
DAFTAR GAMBAR .................................................................................... xvii DAFTAR LAMPIRAN ................................................................................ xviii
BAB I.
PENDAHULUAN ........................................................................
1
1.1 Latar Belakang Masalah .....................................................................
1
1.2 Rumusan Masalah...............................................................................
8
1.3 Tujuan Penelitian ...............................................................................
9
1.4 Kontribusi dan Manfaat penelitian .....................................................
10
BAB II. TINJAUAN PUSTAKA ................................................................
12
2.1 Landasan Teori....................................................................................
12
2.1.1 Teori Persepsi ..........................................................................
12
2.1.2 Teori Atribusi ..........................................................................
13
2.1.3 Kecenderungan Kecurangan (Fraud) ......................................
15
2.1.3.1 Tipologi Fraud Berdasarkan Perbuatan .....................
16
2.1.3.2 Gejala Adanya Fraud ................................................
17
2.1.3.3 Faktor Pemicu Fraud ................................................
18
2.1.3.4 Teori Fraud Triangle ................................................
20
2.1.3.5 Praktik Kecurangan Akuntansi ..................................
21
x
2.1.3.6 Fraud pada Sektor Pemerintahan ..............................
24
2.1.3.7 Faktor-Faktor Penyebab Kecurangan Korupsi di Indonesia ...............................................................
27
2.1.3.8 Pencegahan Kecurangan Akuntansi ..........................
28
2.2 Variabel-Variabel Penelitian ..............................................................
28
2.2.1 Sistem Pengendalian Internal ..................................................
29
2.2.1.1 Komponen-komponen pengendalian intern ..............
29
2.2.1.2 Keterbatasan Pengendalian Internal ..........................
32
2.2.2 Asimetri Informasi ...................................................................
33
2.2.3 Kesesuaian Kompensasi ..........................................................
35
2.2.4 Komitmen Organisasi ..............................................................
37
2.2.4.1 Faktor-Faktor yang Mempengaruhi Komitmen Organisasional ...........................................................
38
2.2.5 Gaya Kepemimpinan ...............................................................
39
2.2.5.1 Tipe-tipe Gaya Kepemimpinan .................................
40
2.2.6 Budaya Etis Organisasi ............................................................
41
2.2.6.1 Fungsi Budaya Organisasi .........................................
42
2.2.7 Ketaatan Aturan Akuntansi .....................................................
43
2.2.8 Penegakan Hukum ...................................................................
45
2.3 Penelitian Terdahulu ..........................................................................
47
2.4 Hipotesis .............................................................................................
53
2.4.1 Hubungan Keefektifan Pengendalian Internal dan Kecenderungan Kecurangan (Fraud) ......................................
53
2.4.2 Hubungan Asimetri Informasi dan Kecenderungan Kecurangan (Fraud) ................................................................
54
2.4.3 Hubungan Kesesuaian Kompensasi dan Kecenderungan Kecurangan (Fraud) ................................................................
55
2.4.4 Hubungan Komitmen Organisasi dan Kecenderungan Kecurangan (Fraud) ................................................................
56
2.4.5 Hubungan Gaya Kepemimpinan dan Kecenderungan Kecurangan (Fraud) ................................................................
xi
56
2.4.6 Hubungan Budaya Etis Organisasi dan Kecenderungan Kecurangan (Fraud) ................................................................
57
2.4.7 Hubungan Ketaatan Aturan Akuntansi dan Kecenderungan Kecurangan (Fraud) ................................................................
59
2.4.8 Hubungan Penegakan Hukum dan Kecenderungan Kecurangan (Fraud) ................................................................
60
2.5 Kerangka Pemikiran Teoritis .............................................................
60
BAB III. METODE PENELITIAN ............................................................
61
3.1 Jenis Penelitian ....................................................................................
61
3.2 Variabel, Definisi Operasional dan Pengukuran Variabel ..................
61
3.2.1 Variabel Penelitian ..................................................................
61
3.2.2 Definisi Operasional Variabel .................................................
62
3.2.2.1 Keefektifan Pengendalian Internal ............................
62
3.2.2.2 Asimetri Informasi ....................................................
62
3.2.2.3 Kesesuaian Kompensasi ............................................
63
3.2.2.4 Komitmen Organisasi ................................................
64
3.2.2.5 Gaya Kepemimpinan .................................................
64
3.2.2.6 Budaya Etis Organisasi .............................................
65
3.2.2.7 Ketaatan Aturan Akuntansi .......................................
65
3.2.2.8 Penegakan Hukum .....................................................
66
3.2.2.9 Kecenderungan Kecurangan (fraud) .........................
66
3.2.3 Pengukuran Variabel ...............................................................
67
3.2.3.1 Kategori Variabel Keefektifan Pengendalian Internal ......................................................................
67
3.2.3.2 Kategori Variabel Asimetri Informasi .......................
68
3.2.3.3 Kategori Variabel Kesesuaian Kompensasi ...............
69
3.2.3.4 Kategori Variabel Komitmen Organisasi ..................
69
3.2.3.5 Kategori Variabel Gaya Kepemimpinan ...................
70
3.2.3.6 Kategori Variabel Budaya Etis Organisasi ................
71
3.2.3.7 Kategori Variabel Ketaatan Aturan Akuntansi .........
72
xii
3.2.3.8 Kategori Variabel Penegakan Hukum .......................
72
3.2.3.9 Kategori Variabel Kecenderungan Kecurangan (fraud) ........................................................................
73
3.3 Populasi dan Sampel ...........................................................................
74
3.4 Jenis dan Sumber Data ........................................................................
76
3.5 Teknik Pengambilan Sampel ...............................................................
77
3.6 Teknik Pengumpulan Data ..................................................................
78
3.7 Teknik Analisis ...................................................................................
79
3.7.1 Statistik Deskriptif ...................................................................
79
3.7.2 Uji Validitas .............................................................................
79
3.7.3 Uji Reliabilitas .........................................................................
80
3.7.4 Metode Analisis Data ..............................................................
80
BAB IV. HASIL DAN PEMBAHASAN 4.1 Hasil Penelitian ...................................................................................
85
4.1.1 Deskripsi Obyek Penelitian ......................................................
85
4.1.2 Deskripsi Responden ...............................................................
86
4.1.3 Deskripsi Variabel Penelitian ..................................................
88
4.1.3.1 Deskripsi Variabel Keefektifan Pengendalian .......... Internal .......................................................................
88
4.1.3.2 Deskripsi Variabel Asimetri Informasi .....................
90
4.1.3.3 Deskripsi Variabel Kesesuaian Kompensasi .............
91
4.1.3.4 Deskripsi Variabel Komitmen Organisasi .................
92
4.1.3.5 Deskripsi Variabel Gaya Kepemimpinan ..................
94
4.1.3.6 Deskripsi Variabel Budaya Etis Organisasi ..............
96
4.1.3.7 Deskripsi Variabel Ketaatan Aturan Akuntansi ........
97
4.1.3.8 Deskripsi Variabel Penegakan Hukum .....................
99
4.1.3.9 Deskripsi Variabel Kecenderungan Kecurangan ...... (fraud) ........................................................................
101
4.2 Analisis Data .......................................................................................
102
4.2.1 Uji Outer Model/Measurement Model ....................................
102
xiii
4.2.1.1 Uji Convergent Validity ............................................
103
4.2.1.2 Uji Composite Reliability atau Uji Reliabilitas .........
104
4.2.1.3 Uji Discriminant Validity ..........................................
105
4.2.2 Uji Inner Model .......................................................................
107
4.2.3 Uji Structure Equation Model (SEM) .....................................
108
4.3 Pengujian Hipotesis .............................................................................
108
4.4 Pembahasan .........................................................................................
113
4.4.1 Pembahasan Hasil Pengujian Hipotesis ...................................
113
BAB V. PENUTUP 5.1 Simpulan ......................................................................................................
124
5.2 Saran .............................................................................................................
126
5.3 Keterbatasan Penelitian dan Agenda Penelitian Mendatang ................
127
DAFTAR PUSTAKA ....................................................................................
129
xiv
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu ....................................................................
50
Tabel 3.1 Kategori Variabel Keefektifan Pengendalian Internal .................
68
Tabel 3.2 Kategori Variabel Asimetri Informasi ..........................................
68
Tabel 3.3 Kategori Variabel Kesesuaian Kompensasi .................................
69
Tabel 3.4 Kategori Variabel Komitmen Organisasi .....................................
70
Tabel 3.5 Kategori Variabel Gaya Kepemimpinan ......................................
71
Tabel 3.6 Kategori Variabel Budaya Etis Organisasi ...................................
71
Tabel 3.7 Kategori Variabel Ketaatan Aturan Akuntansi ............................
72
Tabel 3.8 Kategori Variabel Penegakan Hukum ..........................................
73
Tabel 3.9 Kategori Variabel Kecenderungan Kecurangan (fraud) ..............
74
Tabel 3.10 Daftar Dinas Kabupaten Kendal ..................................................
75
Tabel 3.11 Ilustrasi Uji Hipotesis Berdasarkan Path Coefficient ...................
83
Tabel 3.12 Kriteria Penerimaan dan Penolakan Hipotesis .............................
84
Tabel 4.1 Tingkat Pengembalian Kuesioner ................................................
86
Tabel 4.2 Demografi Responden ..................................................................
87
Tabel 4.3 Statistik Deskripsi Variabel Keefektifan Pengendalian Internal ..
88
Tabel 4.4 Distribusi Frekuensi Variabel Keefektifan Pengendalian ............ Internal .........................................................................................
89
Tabel 4.5 Statistik Deskripsi Variabel Asimetri Informasi ..........................
90
Tabel 4.6 Distribusi Frekuensi Variabel Asimetri Informasi .......................
91
Tabel 4.7 Statistik Deskripsi Variabel Kesesuaian Kompensasi (KK) ........
91
Tabel 4.8 Distribusi Frekuensi Variabel Kesesuaian Kompensasi ...............
92
Tabel 4.9 Statistik Deskripsi Variabel Komitmen Organisasi (KO) ............
93
Tabel 4.10 Distribusi Frekuensi Variabel Komitmen Organisasi ..................
94
Tabel 4.11 Statistik Deskripsi Variabel Gaya Kepemimpinan (GK) .............
94
Tabel 4.12 Distribusi Frekuensi Variabel Gaya Kepemimpinan ...................
95
Tabel 4.13 Statistik Deskripsi Variabel Budaya Etis Organisasi (BEO) .......
96
Tabel 4.14 Distribusi Frekuensi Variabel Budaya Etis Organisasi ................
97
Tabel 4.15 Statistik Deskripsi Variabel Ketaatan Aturan Akuntansi (KAA)..
97
xv
Tabel 4.16 Distribusi Frekuensi Variabel Ketaatan Aturan Akuntansi ..........
99
Tabel 4.17 Statistik Deskripsi Variabel Penegakan Hukum (PH) ..................
99
Tabel 4.18 Distribusi Frekuensi Variabel Penegakan Hukum .......................
100
Tabel 4.19 Statistik Deskripsi Variabel Kecenderungan Kecurangan ........... (fraud) (FR) ...................................................................................
101
Tabel 4.20 Distribusi Frekuensi Variabel Kecenderungan Kecurangan ........ (fraud) ...........................................................................................
102
Tabel 4.21 Hasil Pengujian Composite Reliability .........................................
105
Tabel 4.22 Hasil Pengujian AVE dan Akar AVE ..........................................
106
Tabel 4.23 Hasil Pengujian Correlation of Latent Variables .........................
106
Tabel 4.24 Nilai R-Square ..............................................................................
107
Tabel 4.25 Uji Hipotesis Berdasarkan Path Coefficient (Mean, STDEV, ....... T-Values) .......................................................................................
109
Tabel 4.26 Hasil Pengujian Hipotesis Keseluruhan .......................................
112
xvi
DAFTAR GAMBAR
Gambar 2.1
Faktor-faktor yang Mempengaruhi Persepsi Menurut ............. Robbins ....................................................................................
13
Gambar 2.2
Sumber-sumber Fraud..............................................................
21
Gambar 2.3
Kerangka Pemikiran ................................................................
60
Gambar 4.1
Uji Full Model SEM Menggunakan PLS ................................
108
xvii
DAFTAR LAMPIRAN
Lampiran 1
: Uji Convergent Validity ....................................................... .
133
Lampiran 2
: Uji Composite Reliability.......................................................
134
Lampiran 3
: Uji Discriminant Validity ......................................................
135
Lampiran 4
: R-Square ...............................................................................
137
Lampiran 5
: Path Coefficient .....................................................................
137
Lampiran 6
: Indikator Variabel Penelitian .................................................
138
Lampiran 7
: Kuesioner Penelitian ..............................................................
140
Lampiran 8
: Tabulasi Data Penelitian .......................................................
145
Lampiran 9
: Surat izin Penelitian ..............................................................
154
Lampiran 10 : Surat Keterangan Penelitian...................................................
159
xviii
