DAFTAR ISI

ABSTRACT ............................................................................................................ i

RINGKASAN ........................................................................................................ ii

KATA PENGANTAR .......................................................................................... iii

DAFTAR ISI ......................................................................................................... iv

DAFTAR TABEL ............................................................................................... vii

DAFTAR GAMBAR .......................................................................................... viii

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

A. Latar Belakang Masalah .................................................................... 1

B. Perumusan Masalah ........................................................................... 6

C. Tujuan Penelitian ............................................................................... 6

D. Manfaat Penelitian ............................................................................. 7

BAB II KAJIAN PUSTAKA ................................................................................ 8

A. Landasan Teori .................................................................................. 8

1. Teori Kinerja ................................................................................. 8

2. Sistem Pengendalian Intern ......................................................... 13

3. Gaya Kepemimpinan ................................................................... 27

4. Komitmen Organisasi.................................................................. 39

B. Pembahasan Penelitian Yang Relevan ............................................. 46

C. Kerangka Konseptual Penelitian ...................................................... 50

D. Hipotesis .......................................................................................... 51

BAB III METODOLOGI PENELITIAN ......................................................... 52

A. Rancangan Penelitian ....................................................................... 52

B. Ruang Lingkup ................................................................................ 52

C. Lokasi Penelitian.............................................................................. 52

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 D. Variabel Penelitian ........................................................................... 53

1. Klasifikasi Variabel ..................................................................... 53

2. Definisi Konseptual ..................................................................... 53

3. Definisi Operasional.................................................................... 54

E. Jenis Dan Sumber Penelitian ........................................................... 57

F. Instrumen Penelitian ........................................................................ 57

G. Populasi Dan Teknik Pengambilan Sampel ..................................... 61

H. Teknik Pengumpulan Data............................................................... 61

I. Teknik Analisa Data ........................................................................ 62

BAB IV HASIL DAN PEMBAHASAN ............................................................ 75

A. Gambaran Umum Objek Penelitian ................................................. 75

1. Gambaran Umum Pabrik PG Kebon Agung ............................... 75

B. Karakteristik Responden dalam Penelitian ...................................... 78

C. Hasil Analisa Statistik Deskriptif .................................................... 80

1. Distribusi Frekuensi SPI ............................................................. 80

2. Distribusi Frekuensi Gaya Kepemimpinan ................................. 86

3. Distribusi Frekuensi Komitmen Organisasi ................................ 89

4. Distribusi Frekuensi Kinerja Karyawan ...................................... 92

D. Hasil Uji Instrumen (Validitas dan Realibitas) .................................. 95

E. Hasil Uji Asumsi Klasik ..................................................................... 98

F. Hasil Uji Medias ............................................................................... 103

G. Hasil Uji Hipotesis ........................................................................... 105

H. Pembahasan Hasil Penelitian ........................................................... 109

1. Pengaruh Sistem Pengendalian Intern dan Gaya Kepemimpinan

Terhadap Komitmen Organisasi .................................................... 109

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 2. Pengaruh Sistem Pengendalian Intern dan Gaya Kepemimpinan
Terhadap Kinerja Karyawan .......................................................... 110

3. Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan .. 113

4. Pengaruh Sistem Pengendalian Intern dan Gaya Kepemimpinan

Terhadap Kinerja Karyawan melalui Komitmen Organisasi ......... 114

I. Keterbatasan Penelitian ..................................................................... 116

J. Implikasi Hasil Penelitian ................................................................. 117

1. Implikasi Teoritis ...................................................................... 117

2. Implikasi Praktis ....................................................................... 118

BAB V KESIMPULAN DAN SARAN ............................................................ 120

A. Kesimpulan .................................................................................... 120

B. Saran .............................................................................................. 121

DAFTAR PUSTAKA ........................................................................................ 124

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 DAFTAR TABEL

Tabel 1. Judul Penelitian, Sumber dan Variabel Penelitian Terdahulu................. 46

Tabel 2. Variabel dan Butir Kuisionernya ........................................................... 57

Tabel 3. Skor Penilaian Kuisioner ....................................................................... 59

Tabel 4. Karakteristik Responden Penelitian ........................................................ 78

Tabel 5. Tabel Distribusi Frekuensi SPI ............................................................... 80

Tabel 6. Distribusi Frekuensi Gaya Kepemipinan ................................................ 86

Tabel 7. Distribusi Frekuensi Komitmen Organisasi ............................................ 89

Tabel 8. Distribusi Frekuensi Kinerja Karyawan .................................................. 92

Tabel 9. Hasil Uji Validitas Instrumen ................................................................. 96

Tabel 10. Hasil Uji Reliabel Instrumen ................................................................ 98

Tabel 11. Hasil Uji Normalitas ............................................................................. 99

Tabel 12. Hasil Uji Multikolineritas Model 1 ..................................................... 100

Tabel 13. Hasil Uji Multikolineritas Model 2 ..................................................... 101

Tabel 14. Hasil Uji Heteroskedastisitas Hubungan X1,X2 Terhadap Y1 ........... 101

Tabel 15. Hasil Uji Heteroskedastisitas Hubungan X1,X2,Y1 terhadap Y2 ...... 102

Tabel 16. Hasil Uji SPSS Persamaan 1 ............................................................... 103

Tabel 17. Hasil Uji SPSS Persamaan 2 ............................................................... 103

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 DAFTAR GAMBAR

Gambar 1. Kerangka Konseptual Penelitian ......................................................... 50

Gambar 2. Kerangka Hipotesis 1 .......................................................................... 70

Gambar 3. Kerangka Hipotesis 2 .......................................................................... 71

Gambar 4. Kerangka Hipotesis 3 .......................................................................... 72

Gambar 5. Kerangka Hipotesis 4 .......................................................................... 73

Gambar 6. Grafik p-p plot Hubungan X1 dan X2 terhadap Y1 ............................ 99

Gambar 7. Grafik p-p plot Hubungan X1, X2, Y1 terhadap Y2 ......................... 100

Gambar 8. Scatter Plot Hubungan X1,X2 Terhadap Y1 ..................................... 101

Gambar 9. Scatter Plot Hubungan X1,X2, Y1 Terhadap Y2 .............................. 102

Gambar 10. Hasil Kerangka Path Analysis ......................................................... 104

Gambar 11. Hasil Kerangka Hipotesis 1 ............................................................. 105

Gambar 12. Hasil Kerangka Hipotesis 2 ............................................................. 106

Gambar 13. Hasil Kerangka Hipotesis 3 ............................................................. 107

Gambar 14. Hasil Kerangka Hipotesis 4 ............................................................. 108

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