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DAFTAR ISI

HALAMAN JUDUL................................................................................................ i LEMBAR PERSETUJUAN SKRIPSI ................................................................... ii SURAT PERNYATAAN....................................................................................... iii ABSTRACT ........................................................................................................... iv ABSTRAK .............................................................................................................. v MOTTO ................................................................................................................. vi KATA PENGANTAR .......................................................................................... vii DAFTAR ISI ........................................................................................................... x DAFTAR TABEL ................................................................................................ xiii DAFTAR GAMBAR ............................................................................................ xv DAFTAR LAMPIRAN ........................................................................................ xvi BAB I PENDAHULUAN ...................................................................................... 1 1.1 Latar Belakang Penelitian ......................................................................... 1 1.2 Identifikasi Masalah.................................................................................... 6 1.3 Tujuan Penelitian ........................................................................................ 6 1.4 Kegunaan Penelitian ................................................................................... 7 1.5 Sistematika Penulisan ................................................................................. 8 BAB II LANDASAN TEORI, KERANGKA PEMIKIRAN, DAN HIPOTESIS .. 9 2.1 Landasan Teori ............................................................................................. 9 2.1.1 Pengertian Audit ......................................................................... 9 2.1.2 Audit Manajemen ..................................................................... 13 2.1.3 Lokus Kendali ........................................................................... 18 2.1.4 Kinerja Manajerial .................................................................... 23 2.2 Penelitian Terdahulu ................................................................................. 28 2.3 Kerangka Pemikiran ................................................................................. 33 2.4 Hipotesis ..................................................................................................... 35 2.4.1 Pengaruh Audit Manajemen Terhadap Kinerja Manajerial... 35 2.4.2 Pengaruh Lokus Kendali Terhadap Kinerja Manajerial ........ 36

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BAB III METODE PENELITIAN........................................................................ 37 3.1

Objek dan Metode Penelitian yang Digunakan ................................. 37 3.1.1 Objek Penelitian ........................................................................ 37 3.1.2 Metode Penelitian ..................................................................... 37

3.2 Definisi dan Pengukuran Variabel Penelitian ....................................... 38 3.3 Sumber Data dan Pengumpulan Data ..................................................... 41 3.4 Populasi dan Sampel ................................................................................. 42 3.5 Rancangan Analisis Data ......................................................................... 43 3.5.1 Uji Validitas................................................................................. 43 3.5.2 Uji Reliabilitas............................................................................. 44 3.5.3 Analisis Deskriptif ...................................................................... 45 3.5.4 Metode Transformasi Data ........................................................ 47 3.5.5 Uji Asumsi Klasik....................................................................... 48 3.5.5.1 Uji Normalitas ............................................................... 48 3.5.5.2 Uji Multikolinieritas...................................................... 48 3.5.5.3 Uji Heterokedastisitas ................................................... 49 3.6 Pengujian Hipotesis ................................................................................. 49 3.6.1 Regresi Berganda ........................................................................ 50 3.6.2 Pengujian Hipotesis Secara Simultan .................................... 50 3.6.3 Pengujian Hipotesis Secara Parsial ......................................... 51 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................... 54 4.1 Gambaran Umum Responden ................................................................ 54 4.2

Hasil Penelitian ........................................................................................ 55 4.1.1 Uji Validitas dan Reliabilitas Instrumen Penelitian ............... 56 4.1.1.1 Uji Validitas dan Reliabilitas Kuesioner Audit Manajemen ........................................................................ 56 4.1.1.2 Uji Validitas dan Reliabilitas Kuesioner Lokus Kendali ............................................................................... 58 4.1.1.3 Uji Validitas dan Reliabilitas Kuesioner Kinerja Manajerial .......................................................................... 59

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4.1.2 Analisis Deskriptif Tanggapan Responden ............................. 60 4.1.2.1 Analisis Deskriptif Audit Manajemen ........................ 60 4.1.2.2 Analisis Deskriptif Lokus Kendali .............................. 64 4.1.2.3 Analisis Deskriptif Kinera Manajerial........................ 68 4.1.3 Analisa Hasil Penelitian ............................................................. 72 4.1.3.1 Uji Normalitas ............................................................... 72 4.1.3.2 Uji Multikolinieritas...................................................... 73 4.1.3.3 Uji Autokorelasi ............................................................ 74 4.1.3.4 Uji Heterokedastisitas ................................................... 75 4.1.4 Analisis Regresi........................................................................... 76 4.1.4.1 Pengaruh Audit Manajemen Terhadap Kinerja Manajerial .......................................................................... 76 4.1.4.2 Pengaruh Lokus Kendali Terhadap Kinerja Manajerial .......................................................................... 80 4.1.4.3 Pengaruh Audit Manajemen dan Lokus Kendali Terhadap Kinerja Manajerial .......................................... 83 4.2 Pembahasan ............................................................................................... 86 4.2.1 Pengaruh Audit Manajemen Terhadap Kinerja Manajerial... 86 4.2.2 Pengaruh Lokus Kendali Terhadap Kinerja Manajerial ........ 88 BAB V KESIMPULAN DAN SARAN................................................................ 90 5.1 Kesimpulan ................................................................................................ 90 5.2 Saran ........................................................................................................... 91 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP

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DAFTAR TABEL

Tabel 2.1 Hasil Penelitian Terdahulu .......................................................... 29 Tabel 3.1 Operasionalisasi Variabel Penelitian Kinerja Manajerial ........... 38 Tabel 3.2 Operasionalisasi Variabel Penelitian Audit Manajemen ............ 39 Tabel 3.3 Operasionalisasi Variabel PenelitianLokus Kendali ................... 40 Tabel 3.4 Rincian Pengiriman Kuesioner ................................................... 43 Tabel 4.1 Rincian Pengiriman dan Pengembalian Kuesioner ..................... 53 Tabel 4.2 Karakteristik Responden ............................................................. 55 Tabel 4.3 Hasil Uji Validitas Variabel X1 ................................................... 57 Tabel 4.4 Hasil Uji Reliabilitas Variabel X1 ............................................... 57 Tabel 4.5 Hasil Uji Validitas Variabel X2 ................................................... 58 Tabel 4.6 Hasil Uji Reliabilitas Variabel X2 ............................................... 59 Tabel 4.7 Hasil Uji ValiditasVariabel Y ..................................................... 59 Tabel 4.8 Hasil Uji Reliabilitas Variabel Y ................................................ 60 Tabel 4.9 Dimensi Pengumpulan Fakta dan Dokumentasi Informasi ....... 61 Tabel 4.10 Dimensi Riset dan Analisa ........................................................ 62 Tabel 4.11 Dimensi Laporan ....................................................................... 62 Tabel 4.12 Akumulasi Skor Variabel Audit Manajemen ............................ 63 Tabel 4.13 Dimensi Lokus Kendali Internal ............................................... 65 Tabel 4.14 Dimensi Lokus Kendali Eksternal ............................................ 66 Tabel 4.15 Akumulasi Skor Variabel Lokus Kendali ................................. 67 Tabel 4.16 Dimensi Ekonomis .................................................................... 68 Tabel 4.17 Dimensi Efisiensi ...................................................................... 69 Tabel 4.18 Dimensi Efektivitas ................................................................... 70 Tabel 4.19 Akumulasi Skor Variabel Kinerja Manajerial .......................... 71

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Tabel 4.20 Hasil Uji Normalitas Data ......................................................... 73 Tabel 4.21 Hasil Uji Multikolinieritas ........................................................ 74 Tabel 4.22 Pengujian Durbin-Watson ......................................................... 74 Tabel 4.23 Hasil regresi X1 Terhadap Y ..................................................... 77 Tabel 4.24 Korelasi Antar Variabel X1 dan Y............................................. 78 Tabel 4.25 Besarnya Pengaruh X1 Terhadap Y ........................................... 79 Tabel 4.26 Hasil regresi X2 Terhadap Y ..................................................... 80 Tabel 4.27 Korelasi Antar Variabel X2 dan Y............................................. 81 Tabel 4.28 Besarnya Pengaruh X2Terhadap Y ........................................... 82 Tabel 4.29 Hasil regresi X1 dan X2 Terhadap Y ......................................... 83 Tabel 4.30 Nilai Koefisien Korelasi............................................................ 84 Tabel 4.31 Hasil Uji-F................................................................................. 85 Tabel 4.32 Besarnya Pengaruh X1 dan X2 Terhadap Y ............................... 85

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DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran ............................................................. 35 Gambar 4.1 Hasil Pengujian Durbin Watson Pada α = 5% .................... 75 Gambar 4.2 Hasil Pengujian HeteroskedastisPada α = 5% .................... 76 Gambar 4.3 Kurva Uji-t Variabel Audit Manajemen............................... 79 Gambar 4.4 Kurva Uji-t Variabel Lokus Kendali .................................... 82

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DAFTAR LAMPIRAN

Lampiran 1. Surat Kesediaan Membimbing Skripsi Lampiran 2. Surat Keterangan Survey Lampiran 3. Kuesioner Lampiran 4. Hasil Penyebaran Kuesioner Lampiran 5. Data Interval Lampiran 6. Output Data Validitas dan Reliabilitas Lampiran 7. Output Regresi Berganda

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