HALAMAN PRASYARATAN GELAR

Proposal ini dibuat untuk memenuhi tugas mata kuliah Metodologi dan Penelitian Bisnis

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HALAMAN PERSETUJUAN

Yogyakarta, Maret 2017

Dosen

Dr. M. Irhas Effendi, M.Si

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 DAFTAR ISI

HALAMAN PERSYARATAN GELAR ..................................................................................i

HALAMAN PERSETUJUAN ..................................................................................................ii

DAFTAR ISI...............................................................................................................................iii

BAB 1 ..........................................................................................................................................1

1. Latar Belakang Permasalahan ............................................................................................1

1.1 Rumusan Masalah ...........................................................................................................3

1.2 Tujuan Penelitian ............................................................................................................3

1.3Masalah Penelitian ...........................................................................................................3

BAB 2 ..........................................................................................................................................4

2. Tinjauan Teori .....................................................................................................................4

2.1 Teori Kepemimpinan......................................................................................................4

2.1.2 Teori Kelembagaan Lama (Old-institutinal theory) ..................................................6

2.1.3 Teori Belajar Sosial ...................................................................................................7

2.1.4 Etika Kepemimpinan ..................................................................................................7
2.1.5 Fungsi Audit Internal (Intern Audit Function) ..........................................................8
2.1.6 Pengambilan Keputusan Pelaporan Keuangan ......................................................9
2.2 Tinjauan Penelitian Terdahulu ......................................................................................10
2.3 Kerangka Konseptual......................................................................................................11
2.4 Pengembangan Hipotesis ...............................................................................................12
2.4.1 Pengaruh Etika Kepemimpinan terhadap Pengambilan Keputusan Laporan
Keuangan .......................................................................................................................12
2.4.2 Pengaruh Fungsi Audit Internal (IAF) terhadap Pengambilan Keputusan Pelaporan
Keuangan........................................................................................................................13

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