DAFTAR ISI

ABSTRAK .............................................................................................................. i
ABSTRACT ............................................................................................................ ii
KATA PENGANTAR.......................................................................................... iii
DAFTAR ISI......................................................................................................... vi
DAFTAR TABEL ................................................................................................ ix
DAFTAR GAMBAR............................................................................................ xi
DAFTAR LAMPIRAN ....................................................................................... xii

BAB I PENDAHULUAN
1.1 Latar Belakang ................................................................................ 1
1.2 Identifikasi Masalah ........................................................................ 6
1.3 Maksud dan Tujuan Penelitian ........................................................ 7
1.4 Kegunaan Penelitian........................................................................ 7
1.5 Lokasi dan Waktu Penelitian........................................................... 8

BAB II TINJAUAN PUSTAKA

2.1 Konsep, Konstruk, Variabel Penelitian ........................................... 9
2.1.1 Akuntansi Sektor Publik ........................................................ 9
2.2 Pengawasan ..................................................................................... 9
2.2.1 Definisi Pengawasam ............................................................. 9
2.2.1.1 Definisi Pengawasam internal.................................. 10
2.2.2 Tujuan Pengawasan.............................................................. 11
2.2.3. Fungsi Pengawasan ............................................................. 11
2.2.4. Proses Pengawasan.............................................................. 12
2.2.5 Pengawasan yang Efektif ..................................................... 13
2.2.6 Pengawasan Inspektorat ....................................................... 13
2.2.7 Indikator Pengawasan .......................................................... 16
2.3 Kinerja Penyelenggaraan Pemerintah Daerah ............................... 17
2.3.1 Definisi Kinerja .................................................................... 17

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 2.3.2 Definisi Kinerja Pemerintah Daerah .................................... 18
2.3.3 Definisi Kinerja Penyelenggaraan Pemerintah Daerah ........ 19
2.3.4 Manfaat Pengukuran Kinerja................................................ 19
2.3.5 Tujuan Sistem Pengukuran Kinerja...................................... 20
2.3.6 Indikator Kinerja Penyelenggaraan Pemerintah Daerah ...... 22
2.4 Kerangka Pemikiran ...................................................................... 27
2.5 Hipotesis Penelitian ....................................................................... 30

BAB III OBJEK DAN METODE PENELITIAN

3.1 Objek Penelitian ............................................................................ 32
3.2 Metode Penelitian.......................................................................... 32
3.3 Populasi ......................................................................................... 33
3.4 Sumber Data .................................................................................. 33
3.5 Metode Pengumpulan Data ........................................................... 33
3.6 Operasionalisasi Variabel .............................................................. 34
3.7 Metode Analisa Data ..................................................................... 39
3.7.1 Uji Validitas Dan Uji Reliabilitas ........................................ 39
3.7.1.1 Uji Validitas .......................................................... 39
3.7.1.2 Uji Reliabilitas ...................................................... 41
3.7.2 Pemilihan dan Perhitungan Tes Statistik ............................. 43
3.7.3 Uji Asumsi Klasik ................................................................ 43
3.7.3.1 Uji Normalitas....................................................... 43
3.7.3.2 Uji Heterokedastisitas ........................................... 44
3.7.4 Uji Koefisien Determinasi ................................................... 44
3.7.5 Analisis Regresi Linear Sederhana ..................................... 45
3.7.6 Pengujian Hipotesis............................................................. 46
3.7.7 Penetapan Tingkat Signifikan ............................................. 46

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Hasil penelitian.............................................................................. 48
4.1.1 Karakteristik Responden ...................................................... 48

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 4.1.2 Gambaran Mengenai Variabel Pengawasan......................... 51
4.1.3 Gambaran Mengenai Variabel Kinerja Penyelenggaraan
Pemerintah Daerah ............................................................... 56
4.1.4 Hasil Pengujian Alat Ukur ................................................... 64
4.1.4.1 Uji Validitas .......................................................... 64
4.1.4.2 Uji Reliabilitas ...................................................... 66
4.1.5 Uji Normalitas Data ............................................................. 67
4.1.6 Uji Heterokedastisitas .......................................................... 69
4.1.7 Analisis Koefisien Determinasi ........................................... 70
4.1.8 Analisis Regresi Linear Sederhana ...................................... 71
4.1.9 Pengujian Hipotesis.............................................................. 72
4.2 Pembahasan ................................................................................... 74

BAB VKESIMPULAN DAN SARAN

5.1 Kesimpulan.................................................................................... 77
5.2 Saran .............................................................................................. 79
DAFTAR PUSTAKA .......................................................................................... 82
LAMPIRAN - LAMPIRAN

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