DAFTAR ISI
LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRAK KATA PENGANTAR ....................................................................................
i
DAFTAR ISI ...................................................................................................
v
DAFTAR TABEL ..........................................................................................
xii
DAFTAR GAMBAR ......................................................................................
xv
DAFTAR LAMPIRAN ..................................................................................
xvi
BAB I
PENDAHULUAN 1.1 Latar Belakang Penelitian .........................................................
1
1.2 Rumusan Masalah .....................................................................
12
1.3 Tujuan Penelitian ......................................................................
13
1.4 Kegunaan Penelitian..................................................................
13
1.4.1 Kegunaan Teoritis/Akademis .........................................
14
1.4.2 Kegunaan Praktis/Empiris ..............................................
14
1.5 Lokasi Penelitian .......................................................................
15
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BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS 2.1 Kajian Pustaka...........................................................................
16
2.1.1 Pengendalian Internal .....................................................
16
2.1.1.1 Pengertian Pengendalian Internal ......................
16
2.1.1.2 Tujuan Pengendalian Internal ...........................
18
2.1.1.3 Perkembangan Pengendalian Internal ...............
19
2.1.1.4 Komponen Pengendalian Internal .....................
21
2.1.1.5 Keterbatasan Pengendalian Internal ..................
34
2.1.2 Kompetensi Staf Akuntansi ............................................
36
2.1.2.1 Pengertian Kompetensi .....................................
36
2.1.2.2 Karakteristik Kompetensi..................................
37
2.1.2.3 Staf Akuntansi ...................................................
38
2.1.3 Kualitas Laporan Keuangan ...........................................
41
2.1.3.1 Pengertian Laporan Keuangan ..........................
41
2.1.3.2 Tujuan Laporan Keuangan ................................
43
2.1.3.3 Pengguna Laporan Keuangan ...........................
46
2.1.3.4 Komponen-Komponen Laporan Keuangan ......
50
2.1.3.5 Pengertian Kualitas ...........................................
57
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2.1.3.6 Pengertian Kualitas Laporan Keuangan ............
58
2.1.3.7 Karakteristik Kualitatif Laporan Keuangan ......
60
2.1.3.8 Faktor-faktor yang Mempengaruhi Kualitas Laporan Keuangan .............................
67
2.1.4 Penelitian Terdahulu .......................................................
69
2.2 Kerangka Pemikiran ..................................................................
70
2.2.1 Hubungan Pengendalian Internal dengan Kualitas Laporan Keuangan ..........................................................
71
2.2.2 Hubungan Kompetensi Staf Akuntansi dengan Kualitas Laporan Keuangan ..........................................................
73
2.3 Hipotesis Penelitian...................................................................
75
BAB III METODE PENELITIAN 3.1 Metode Penelitian Yang Digunakan .........................................
77
3.1.1 Metode Penelitian ...........................................................
77
3.1.2 Pendekatan Penelitian .....................................................
77
3.1.3 Objek Penelitian .............................................................
78
3.1.4 Model Penelitian .............................................................
79
3.2 Definisi Variabel dan Operasionalisasi Variabel Penelitian .....
80
3.2.1 Definisi Variabel Penelitian............................................
80
3.2.2 Operasional Variabel Penelitian .....................................
83
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3.3 Populasi dan Sampel .................................................................
87
3.3.1 Populasi Penelitian .........................................................
87
3.3.2 Sampel ............................................................................
88
3.3.3 Teknik Sampling.............................................................
90
3.4 Sumber Data dan Teknik Pengumpulan Data ...........................
91
3.4.1 Sumber Data ...................................................................
91
3.4.2 Teknik Pengumpulan Data .............................................
91
3.5 Metode Analisis Data dan Uji Hipotesis ...................................
92
3.5.1 Metode Analisis Data .....................................................
92
3.5.2 Uji Asumsi Klasik ..........................................................
97
3.5.3 Uji Validitas dan Reliabilitas Instrumen ........................
99
3.5.3.1 Uji Validitas Instrumen .....................................
99
3.5.3.2 Uji Reliabilitas Instrumen .................................
100
3.6 Rancangan Analisis dan Pengujian Hipotesis ...........................
101
3.6.1 Rancangan Analisis ........................................................
101
3.6.2 Analisis Korelasi Berganda ............................................
102
3.6.3 Analisis Regresi Linier Berganda ...................................
103
3.6.4 Analisis Koefisien Determinasi ......................................
104
3.6.5 Pengujian Hipotesis ........................................................
105
3.6.5.1 Pengujian Secara Parsial (Uji t) ........................
105
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3.6.5.2 Pengujian Secara Simultan (Uji F) ....................
108
3.7 Metode Transformasi Data ........................................................
108
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian .........................................................................
110
4.1.1 Gambaran Umum Perusahaan ........................................
110
4.1.1.1 Sejarah Singkat PT PINDAD (Persero)...........
110
4.1.1.2 Visi dan Misi PT PINDAD (Persero) ..............
112
4.1.1.3 Struktur Organisasi PT PINDAD (Persero).....
113
4.1.1.4 Kegiatan Perusahaan PT PINDAD (Persero) ..
114
4.1.1.5 Deskripsi Responden .......................................
116
4.1.2 Pengendalian Internal Pada PT PINDAD (Persero) .......
118
4.1.3 Kompetensi Staf Akuntansi Pada PT PINDAD (Persero) ..........................................................................
125
4.1.4 Kualitas Laporan Keuangan Pada PT PINDAD (Persero) ..........................................................................
130
4.1.5 Pengujian Validitas dan Reliabilitas Instrumen..............
136
4.1.5.1 Hasil Pengujian Validitas ..................................
136
4.1.5.2 Hasil Pengujian Reliabilitas ..............................
140
4.2 Pembahasan Hasil Penelitian ....................................................
142
4.2.1 Analisis Pelaksanaan Pengendalian Internal Pada PT PINDAD
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(Persero) ..........................................................................
142
4.2.2 Analisis Kompetensi Staf Akuntansi Pada PT PINDAD (Persero) ..........................................................................
146
4.2.3 Analisis Kualitas Laporan Keuangan Pada PT PINDAD (Persero) ..........................................................................
148
4.2.4 Uji Asumsi Klasik ..........................................................
151
4.2.4.1 Uji Normalitas ...................................................
151
4.2.4.2 Uji Multikolinieritas ..........................................
153
4.2.4.3 Uji Heteroskedastisitas ......................................
154
4.2.5 Pengujian Hipotesis ........................................................
155
4.2.5.1 Analisis Pengaruh Pengendalian Internal dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Secara Parsial .....................
156
4.2.5.1.1 Uji Parsial (Uji t) ...............................
156
4.2.5.1.2 Koefisien Determinasi .......................
159
4.2.5.2 Analisis Pengaruh Pengendalian Internal dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Secara Simultan .................
160
4.2.5.2.1 Korelasi Berganda ............................
160
4.2.5.2.2 Regresi Linier Berganda ..................
161
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4.2.5.2.3 Uji Simultan (Uji F) .........................
162
4.2.5.4 Koefisien Determinasi........................
163
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ...............................................................................
165
5.2 Saran ..........................................................................................
167
DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN
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DAFTAR TABEL
No.
Judul Tabel
Halaman
Tabel 2.1 Penelitian Terdahulu ......................................................................
69
Tabel 3.1 Operasionalisasi Variabel (X1).......................................................
83
Tabel 3.2 Operasionalisasi Variabel (X2).......................................................
84
Tabel 3.3 Operasionalisasi Variabel (Y) ........................................................
85
Tabel 3.4 Populasi Pada PT PINDAD (Persero) ............................................
87
Tabel 3.5 Skor Berdasarkan Skala Likert .......................................................
93
Tabel 3.6 Kriteria Variabel X1 .......................................................................
95
Tabel 3.7 Kriteria Variabel X2 .......................................................................
96
Tabel 3.8 Kriteria Variabel Y .........................................................................
96
Tabel 3.9 Interpretasi Koefisien Korelasi ......................................................
104
Tabel 4.1 Deskripsi Responden ......................................................................
117
Tabel 4.2 Distribusi Tanggapan Responden Mengenai Lingkungan Pengendalian .................................................................................. Tabel 4.3 Distribusi Tanggapan Responden Mengenai Penilaian
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119
Resiko.............................................................................................
121
Tabel 4.4 Distribusi Tanggapan Responden Mengenai Aktifitas Pengendalian ..................................................................................
122
Tabel 4.5 Distribusi Tanggapan Responden Mengenai Informasi dan Komunikasi .............................................................................
123
Tabel 4.6 Distribusi Tanggapan Responden Mengenai Pemantauan .............
125
Tabel 4.7 Distribusi Tanggapan Responden Mengenai Pengetahuan (Knowledge) ...................................................................................
126
Tabel 4.8 Distribusi Tanggapan Responden Mengenai Keterampilan (Skills) ............................................................................................
128
Tabel 4.9 Distribusi Tanggapan Responden Mengenai Sikap (Attitude) .......
129
Tabel 4.10 Distribusi Tanggapan Responden Mengenai Dapat Dipahami ......
131
Tabel 4.11 Distribusi Tanggapan Responden Mengenai Relevan ...................
132
Tabel 4.12 Distribusi Tanggapan Responden Mengenai Keandalan ...............
134
Tabel 4.13 Distribusi Tanggapan Responden Mengenai Dapat Diperbandingkan ............................................................................
135
Tabel 4.14 Hasil Uji Validitas Kuesioner Penerapan Pengendalian Internal ...
137
Tabel 4.15 Hasil Uji Validitas Kuesioner Kompetensi Staf Akuntansi ..........
138
Tabel 4.16 Hasil Uji Validitas Kuesioner Kualitas Laporan Keuangan ..........
139
Tabel 4.17 Hasil Uji Reliabilitas Kuesioner Penerapan Pengendalian Internal
140
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Tabel 4.18 Hasil Uji Reliabilitas Kuesioner Kompetensi Staf Akuntansi .......
141
Tabel 4.19 Hasil Uji Reliabilitas Kuesioner Kualitas Laporan Keuangan .......
142
Tabel 4.20 Tabulasi Skor Jawaban Responden Mengenai Penerapan Pengendalian Internal Pada PT PINDAD (Persero) .............................................
143
Tabel 4.21 Tabulasi Skor Jawaban Responden Mengenai Kompetensi Staf Akuntansi Pada PT PINDAD (Persero) ..................................
146
Tabel 4.22 Tabulasi Skor Jawaban Responden Mengenai Kualitas Laporan Keuangan Pada PT PINDAD (Persero) ...........................
149
Tabel 4.23 Hasil Pengujian Asumsi Normalitas ..............................................
152
Tabel 4.24 Hasil Pengujian Asumsi Multikolinieritas .....................................
153
Tabel 4.25 Hasil Pengujian Asumsi Heteroskedastisitas .................................
154
Tabel 4.26 Uji Parsial (Uji t) ...........................................................................
156
Tabel 4.27 Koefisien Determinasi Parsial ........................................................
159
Tabel 4.28 Korelasi Berganda Antara Penerapan Pengendalian Internal dan Kompetensi Staf Akuntansi Secara Simultan dengan Kualitas Laporan Keuangan........................................................................................
160
Tabel 4.29 Hasil Analisis Regresi ....................................................................
161
Tabel 4.30 Anova Untuk Uji Simultan (Uji F).................................................
162
Tabel 4.31 Koefisien Determinasi Simultan ...................................................
163
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DAFTAR GAMBAR
No.
Judul Gambar
Halaman
Gambar 2.1 Kerangka Pemikiran ..................................................................
75
Gambar 3.1 Model Penelitian ........................................................................
79
Gambar 4.1 Grafik Normalitas ......................................................................
152
Gambar 4.2 Hasil Pengujian Heteroskedastisitas ..........................................
155
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DAFTAR LAMPIRAN
Lampiran 1
Surat Tugas Membimbing Skripsi
Lampiran 2
Kartu Perkembangan Bimbingan Skripsi
Lampiran 3
Surat Izin Penelitian PT PINDAD (Persero)
Lampiran 4
Surat Penerimaan Penelitian PT PINDAD (Persero)
Lampiran 5
Struktur Organisasi Divisi SPI PT PINDAD (Persero)
Lampiran 6
Struktur Organisasi Divisi Keuangan PT PINDAD (Persero)
Lampiran 7
Surat Keterangan Telah Mengikuti Seminar Usulan Penelitian
Lampiran 8
Berita Acara Perbaikan Seminar Usulan Penelitian
Lampiran 9
Berita Acara Perbaikan Sidang Akhir
Lampiran 10 Lembar Kuesioner Lampiran 11 Tabel Tabulasi Data Kuesioner Lampiran 12 Tabel Data Setelah MSI Lampiran 13 Hasil Perhitungan Validitas dan Reliabilitas
xvi
