DAFTAR ISI

Halaman

HALAMAN JUDUL........................................................................................
HALAMAN PENGESAHAN .......................................................................... i

BAB I PENDAHULUAN .......................................................................... 1

1.1 Latar Belakang ......................................................................... 1
1.2 Rumusan Permasalahan .......................................................... 14
1.3 Tujuan ...................................................................................... 14
1.3.1 Tujuan Penelitian ......................................................... 14
1.3.2 Manfaat Penelitian ........................................................ 15

BAB II TELAAH PUSTAKA . .................................................................... 16

2.1 Review penelitian Sebelumnya ................................................ 16
2.2 Landasan Teori .................................................................... 18
2.2.1 Theory of Planned Behavior ........................................... 18
2.2.2 Teori Kognitif Sosial ...................................................... 23
2.2.3 Teori Keagenan ............................................................... 23
2.2.4 Love of Money ............................................................... 27
2.2.5 Iklim Etis Organisasi ...................................................... 30
2.2.6 Spiritualitas Tempat Kerja ............................................. 32
2.2.7 Motivasi Earning Management ...................................... 35
2.3 Kerangka Penelitian ................................................................. 38
2.4 Pengembangan Hipotesis ......................................................... 40
2.4.1 Hubungan Love Of Money dan Motivasi Earning
Management .................................................................... 40
2.4.2 Hubungan Iklim Etis Organisasi dan Motivasi Earning
Management .................................................................... 40
2.4.2 Hubungan Spiritualitas dan Motivasi Earning
Management .................................................................... 41

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BAB III METODE PENELITIAN ............................................................... 42
3.1 Jenis dan Desain penelitian ...................................................... 42
3.2 Definisi Operasional Variabel .................................................. 43
3.2.1 Variabel Dependen ...................................................... 43
3.2.1.1 Earming Management Motivation (EMM) ................. 43
3.2.2 Variabel Independen ................................................... 44
3.2.2.1 Love of Money ............................................................ 44
3.2.2.2 Iklim Etis Organisasi ................................................... 44
3.2.2.3 Spiritualitas Tempat Kerja .......................................... 45
3.3 Tempat dan Waktu Penelitian .................................................. 46
3.4 Populasi dan Sampel ................................................................ 47
3.4.1 Populasi Penelitian ....................................................... 47
3.4.2 Sampel Penelitian ......................................................... 48
3.5 Tehnik Analisis ........................................................................ 49
3.5.1 Tehnik Pengambilan Sampel........................................ 49
3.5.2 Tehnik Pengujian ......................................................... 50

DAFTAR PUSTAKA ………………………. ...................................

LAMPIRAN-LAMPIRAN……………………………………. ...................

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