DAFTAR ISI

Halaman Judul.................................................................................................... i

Halaman Pengesahan Tesis ................................................................................ ii

Halaman Pernyataan .......................................................................................... iii

Kata Pengantar ................................................................................................... iv

Abstrak ............................................................................................................... vi

Daftar Isi ............................................................................................................. viii

Daftar Tabel ........................................................................................................ xii

Daftar Gambar.................................................................................................... xiii

Daftar Lampiran ................................................................................................. xvi

BAB I PENDAHULUAN

A. Latar Belakang Penelitian ............................................................... 1

B. Rumusan Masalah penelitian Atau Fokus Peneltian ...................... 11

C. Tujuan dan Kontribusi Penelitian ................................................... 12

BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN DAN HIPOTESIS

A. Kajian Pustaka ................................................................................. 15

2.1. Penerapan Akuntansi Sektor Publik ........................................ 15

2.2. Ketidak pastian Lingkungan..................................................... 15

2.3. Pengawasan Sistem Pengendalain Internal .............................. 16

2.4. Kualitas Laporan Keuangan .................................................... 18

2.5. Kejelasan Sasaran Anggaran ................................................... 20

2.6. penerapan Transparansi Pelaporan Keuangan ......................... 23

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 2.7.Penelitian Terdahulu ................................................................. 37

B. Rerangka Pemikiran .............................................................................. 59

C. Hipotesis ................................................................................................. 65

BAB III DESAIN DAN METODE PENELITIAN

A. Waktu dan Tempat Penelitian ...................................................... 66

B. Disain Peneltian ............................................................................ 66

C. Definisi Oprasi Variabel ............................................................... 66

1. Variabel Dependen .................................................................. 66

2. Variabel Independen ................................................................ 67

D. Populasi dan Sampel Penelitian ................................................... 69

a. Populasi Peneltian .................................................................... 69

b. Sampel Penelitian ..................................................................... 69

E. Skala Pengukuran Variabel ........................................................... 70

F. Jenis Data ...................................................................................... 74

G. Metode Pengumpulan Data ........................................................... 74

1. Penelitian Lapangan ............................................................... 75

2. Daftar Pertanyaan ................................................................. 75

H. Metode Analisis Data ................................................................... 75

1. Statsitik Deskriptif ................................................................. 75

2. Pegujian Kualitas Data .......................................................... 76

a. Uji Validitas ..................................................................... 76

3. Uji Reliabiltas ....................................................................... 77

4. Pengujian Asumsi Klasik ...................................................... 78

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 3.4.1. Uji Multikolinearitas ................................................... 78

3.4.2. Uji Heteroskedasitas ................................................... 78

3.4.3. Uji Normalitas ............................................................. 79

3.4.4. Uji Autokorelasi ........................................................... 79

5. Pengujian Hipotesis .............................................................. 80

3.5.1. Uji Koefisien Determianan (R2) .................................. 82

3.5.2. Uji Statistik F ............................................................... 82

3.5.3. Uji Statistik t ................................................................ 82

BAB IV HASIL DAN PEMBAHASAN

A. Deskripsi Objek Penelitian............................................................... 84

1. Tempat dan Waktu Penelitian ................................................... 84

2. Sampel tingkat pengambilan kuisoner ...................................... 85

B. Hasil Uji Instrument Penelitian ........................................................ 85

1. Hasil Uji Statistik Deskripsi ....................................................... 85

2. Hasil Uji Kualitas Data .............................................................. 89

a. Hasil Uji Validitas .......................................................... 89

b. Hasil Uji Relibilitas ........................................................ 93

3. Hasil Uji Asumsi Klasik ............................................................ 93

4.3.1. Uji Multikoinearitas ................................................. 94

4.3.2. Hasil Uji Heteroskedasitas ........................................ 95

4.3.3. Hasil Uji Normalitas.................................................. 97

4. Hasil Uji Hipotesis ..................................................................... 99

4.4.1. Uji Regresi Linear Berganda .................................... 99

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 4.4.2. Uji Koefisien Determinan (R2) .................................. 102

4.4.3. Hasil Uji Simultan (F) ............................................... 104

4..4.4. Hasil Uji Statistik (t)................................................. 105

C. Pembahasan. .................................................................................... 107

BAB V SIMPULAN DAN SARAN

A. Kesimpulan Penelitian ..................................................................... 111

B. Implikasi........................................................................................... 113

C. Keterbatasan .................................................................................... 114

D. Saran ................................................................................................ 114

DAFTAR PUSTAKA ....................................................................................... 115

LAMPIRAN ....................................................................................................... 119

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