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LEMBAR JUDUL ....................................................................................... i
DAFTAR ISI ................................................................................................ ii
DAFTAR TABEL ......................................................................................... v
DAFTAR GAMBAR ................................................................................... vi
BAB I PENDAHULUAN...................................................................... 1
1.1 Latar Belakang....................................................................... 1
1.2 Rumusan Masalah................................................................. 8
1.3 Tujuan Penelitian................................................................... 9
1.4 Manfaat Penelitian................................................................. 9
1.4.1 Praktisi......................................................................... 9
1.4.2 Akademis..................................................................... 10
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2.3 Kerangka Pemikiran............................................................... 36
2.2.1 Pengaruh Sistem Pengendalian Internal terhadap
Kualitas Laporan Keuangan....................................... 36
2.2.2 Pengaruh Pemanfaatan Teknologi Terhadap
Kualitas Laporan Keuangan....................................... 37
2.2.3 Pengaruh Kompetensi Sumberdaya Manusia
Terhadap Kualitas Laporan Keuangan....................... 39
2.2.4 Pengaruh Penerapan Sistem Akuntansi Keuangan
Daerah Terhadap Laporan Keuangan......................... 40
2.4 Hipotesis................................................................................. 41
Daerah........................................................... 51
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3.5.2 Pengujian Validitas Dan Reabilitas.............................. 53
Keuangan.................................................................... 63
Internal........................................................................ 64
Logi............................................................................. 65
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Daya Manusia............................................................. 66
Keuangan Daerah............................................. 76
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Keuangan........................................................ 78
4.8 Pembahasan.......................................................................... 78
Laporan Keuangan...................................................... 80
5.1 Kesimpulan........................................................................... 83
5.3 Saran..................................................................................... 85
DAFTAR PUSTAKA.................................................................................... 87
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DAFTAR TABEL
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Pemanfaatan Teknologi............................................................. 64
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Tabel 4.8 Distribusi Frekuensi Responden Berdasarkan Tingkat
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DAFTAR GAMBAR
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DAFTAR LAMPIRAN
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