DAFTAR ISI

HALAMAN SAMPUL ................................................................................ i

HALAMAN PERSETUJUAN ................................................................... ii
DAFTAR ISI ..............................................................................................iii
DAFTAR TABEL ...................................................................................... v
DAFTAR SKEMA ..................................................................................... vi
BAB I PENDAHULUAN ........................................................................... 1
1.1 Latar Belakang ........................................................................... 1
1.2 Rumusan Masalah ...................................................................... 5
1.3 Tujuan Penelitian ........................................................................ 5
1.4 Manfaat Penelitian ...................................................................... 5
1.5 Ruang Lingkup Penelitian........................................................... 6
BAB II KAJIAN PUSTAKA ..................................................................... 7
2.1 Audit .......................................................................................... 7
2.1.1 Pengertian Audit ................................................................ 7
2.1.2 Jenis-Jenis Auditor............................................................. 8
2.2 Auditor Internal ......................................................................... 10
2.2.1 Pengertian Auditor Internal ............................................... 10
2.2.2 Peran Auditor Internal Terhadap Efektivitas Sistem
Informasi Akuntansi .................................................................. 12
2.2.3 Indikator Peran Auditor Internal........................................ 13
2.3 Sistem Informasi Akuntansi ....................................................... 14
2.3.1 Pengertian Sistem Informasi Akuntansi ............................. 14
2.3.2 Tujuan Sistem Informasi Akuntansi .................................. 15
2.3.3 Fungsi Sistem Informasi Akuntansi ................................... 16
2.3.4 Faktor Yang Mempengaruhi Kinerja Sistem Informasi
Akuntansi ......................................................................... 18
2.3.5 Pengertian Efektivitas ....................................................... 20
2.3.6 Indikator Efektivitas Sistem Informasi Akuntansi ............. 22
2.4 Penelitian Terdahulu .................................................................. 23

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 2.5 Kerangka Pikir........................................................................... 28
2.6 Paradigma Penelitian ................................................................. 29
2.7 Hipotesis Penelitian ................................................................... 30
2.7.1 Pengaruh Peran Audit Internal Terhadap Efektivitas
Sistem Informasi Akuntansi ............................................. 30
BAB III METODE PENELITIAN ........................................................... 31
3.1 Lokasi dan Objek Penelitian ...................................................... 31
3.1.1 Lokasi Penelitian .............................................................. 31
3.1.2 Objek Penelitian................................................................ 31
3.2 Populasi dan Sampel .................................................................. 31
3.2.1 Populasi ............................................................................ 31
3.2.2 Sampel .............................................................................. 32
3.3 Jenis dan Sumber Data............................................................... 32
3.3.1 Jenis Data ......................................................................... 32
3.3.2 Sumber Data ..................................................................... 33
3.4 Metode Pengumpulan Data ........................................................ 33
3.5 Skala Pengukuran Kuisioner ...................................................... 34
3.6 Metode Analisis Data dan Pengujian Hipotesis .......................... 35
3.6.1 Analisis Deskriptif ............................................................ 35
3.6.2 Analisis Inferensial ........................................................... 35
3.6.2.1 Analisis Faktor ...................................................... 35
3.6.2.2 Uji Kualitas Data ................................................... 36
3.6.2.3 Uji Asumsi Klasik ................................................. 37
3.6.2.4 Analisis Regresi Linear Sederhana ........................ 38
3.6.2.5 Uji Hipotesis ......................................................... 39
3.6.2.6 Uji Koefisien Determinasi ..................................... 40
3.7 Definisi Operasional .................................................................. 40
3.7.1 Variabel Bebas (Variabel Independen) .............................. 41
3.7.2 Varibel Terikat (Variabel Dependen) ................................ 41
DAFTAR PUSTAKA
LAMPIRAN

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 DAFTAR TABEL

Tabel 2.1 Mapping Penelitian Terdahulu ..................................................... 26

Tabel 3.1 Skor Skala Likert ......................................................................... 34
Tabel 3.2 Penentuan Katergori Rata-rata Skor Pernyataan Responden ......... 35
Tabel 3.3 Operasional Variabel Penelitian ................................................... 42

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 DAFTAR SKEMA

Skema 2.1 Kerangka Pikir Penelitian .......................................................... 28

Skema 2.2 Paradigma Penelitian ................................................................. 29

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