DAFTAR ISI

TANDA PERSETUJUAN TESIS......................................................................... i

THESIS APPROVAL ......................................................................................... ii
TANDA PENGESAHAN TESIS ......................................................................... iii
THESIS APPROVAL .......................................................................................... iv
FORMULIR PERSETUJUAN REVISI ............................................................... v
SURAT PERNYATAAN KEASLIAN TULISAN................................................. vi
KATA PENGANTAR ........................................................................................... vii
ABSTRAK ........................................................................................................... viii
ABSTRACT............................................................................................................ ix
DAFTAR ISI ......................................................................................................... x
DAFTAR TABEL ................................................................................................. xiii
DAFTAR GAMBAR............................................................................................. xiv
DAFTAR LAMPIRAN ......................................................................................... xv
BAB I PENDAHULUAN
1.1 Latar Belakang
1
1.2 Rumusan Masalah
7
1.3 Tujuan Penelitian
7
1.4 Manfaat Penelitian
8
1.5 Sistematika Penulisan Tesis
9
BAB II TINJAUAN PUSTAKA DAN PENGEMBANGAN HIPOTESIS
2.1 Tinjauan Pustaka

10

x
 2.1.1 Rerangka Teoritis

10
2.1.1.1 Attribution Theory

10
2.1.1.2 Resource Based View Theory

10
2.1.1.3 Efektivitas Audit Internal

12
2.1.1.4 Pemanfaatan Teknologi Informasi

15
2.1.1.5 Dukungan Manajemen Puncak

18
2.1.1.6 Kompetensi Auditor Internal

20
2.1.2 Penelitian Terdahulu

23
2.2 Rerangka Konseptual

27
2.3 Pengembangan Hipotesis

27
BAB III METODE PENELITIAN
3.1 RancanganPenelitian

34
3.2 Definisi Operasional dan Pengukuran Variabel Penelitian

34

xi
 3.2.1 Definisi Operasional

34
3.2.2 Pengukuran Variabel Penelitian

35
3.3 Metode Pengumpulan Data

37
3.4 Metode Analisis Data

37
3.4.1 Statistik Deskriptif

37
3.4.2 Uji Validitas

37
3.4.3 Uji Reliabilitas

38
3.4.4 Uji Hipotesis

38
3.4.4.1 Moderated Regression Analysis

38
3.4.4.2 Koefisien Determinasi

39
3.4.4.3 Uji Signifikansi Simultan (Uji F)

39
3.4.4.4 Uji Individu (Uji t)

40

xii
BAB IV HASIL DAN PEMBAHASAN
4.1 Deskripsi Data

41
4.1.1 Karakteristik Deskriptif
.............................................................................................
.............................................................................................
41
4.2 Analisis Data

48
4.2.1 Statistik Deskriptif
.............................................................................................
.............................................................................................
48
4.2.2 Uji Kualitas Data
.............................................................................................
.............................................................................................
51
4.2.2.1Uji Validitas dan Reliabilitas
.............................................................................................
.............................................................................................
51
4.2.3 Uji Hipotesis
.............................................................................................
.............................................................................................
53
4.2.3.1 Godness of Fit Model
.............................................................................................
.............................................................................................
53
4.2.3.2 Uji Simultan (Uji F)
.............................................................................................
.............................................................................................
54
4.2.3.3 Uji Individu (Uji t)
.............................................................................................
.............................................................................................
55

xiii
 4.3 Pembahasan

58
4.3.1 Pengaruh Pemanfaatan Teknologi Informasi terhadap
Efektivitas Audit Internal
.............................................................................................
.............................................................................................
58
4.3.2 Pengaruh Kompetensi Auditor Internal Terhadap
Efektivitas Audit Internal.
.............................................................................................
.............................................................................................
59
4.3.3 Peran Dukungan Manajemen Puncak dalam Memoderasi
Pengaruh antara Pemanfaatan Teknologi Informasi dengan
Efektivitas Audit Internal
60
4.3.4 Peran Dukungan Manajemen Puncak dalam Memoderasi
Pengaruh antara Kompetensi Auditor Internal dengan
Efektivitas Audit Internal
61
BAB V SIMPULAN, KETERBATASAN DAN IMPLIKASI
5.1 Kesimpulan

63
5.2 Keterbatasan

64
5.3 Implikasi

64
5.4 Saran
65
DAFTAR PUSTAKA
66

xiv
 DAFTAR TABEL

Tabel 2.1 Penelitian Terdahulu

23
Tabel 4.1 Karakteristik Responden

42
Tabel 4.2 Uji Statistik Deskriptif

48
Tabel 4.3 Hasil Uji Validitas dan Reliabilitas

52
Tabel 4.4 Hasil Uji Koefisien Determinasi – Adj R²

53
Tabel 4.5 Hasil Uji Simultan (Uji F)

54
Tabel 4.6 Hasil Uji Individu (Uji t)

55

xv
 DAFTAR GAMBAR
Gambar2.1 Rerangka Konseptual

27

xvi
 DAFTAR LAMPIRAN

Lampiran 1 Kuesioner
Lampiran 2 Hasil Uji Validitas
Lampiran 3 Hasil Uji Reliabilitas
Lampiran 4 Hasil Uji Hipotesa

xvii