DAFTAR ISI

Halaman

KATA PENGANTAR .................................................................................. i

DAFTAR ISI ............................................................................................... ii
DAFTAR TABEL ........................................................................................ v
DAFTAR GAMBAR .................................................................................. vi

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

1.1 Latar Belakang .................................................................. 1
1.2 Rumusan Masalah ..............................................................4
1.3 Tujuan Penelitian .............................................................. 4
1.4 Kegunaan Penelitian ......................................................... 5
1.4.1 Kegunaan Teoritis ................................................... 5
1.4.2 Kegunaan Praktis .....................................................5

BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN

HIPOTESIS .............................................................................7
2.1 Tinjauan Pustaka ................................................................7
2.1.1 Sistem Pengendalian Intern Pemerintah ....................7
2.1.1.1 Pengertian Sistem Pengendalian Intern
Pemerintah .....................................................7
2.1.1.2 Tujuan Sistem Pengendalian Intern
Pemerintah ...................................................11