DAFTAR ISI

Halaman
HALAMAN SAMPUL .................................................................................. i
HALAMAN JUDUL ...................................................................................... ii
HALAMAN PENGESAHAN PEMBIMBING ............................................... iii
HALAMAN PERSETUJUAN .......................................................................... iv

DAFTAR TABEL ............................................................................................ x

DAFTAR GAMBAR ....................................................................................... xi
BAB I PENDAHULUAN

1.1 Latar Belakang Penelitian ........................................................ 1

1.2 Rumusan Masalah ................................................................... 5
1.3 Maksud dan Tujuan Penelitian ................................................ 6
1.4 Manfaat Penelitian ................................................................... 7
BAB II KAJIAN PUSTAKA, KERANGKA PIKIR DAN HIPOTESIS

2.1 Pengertian Sistem Pengendalian Intern .................................. 8

2.2 Tujuan Sistem Pengendalian Intern ........................................ 9
2.3 Karakteristik dan Keterbatasan Pengendalian Intern ............. 11
2.3.1 Karakteristik Pengendalain Intern ................................. 11
2.3.2 Keterbatasan Pengendalian Intern ................................. 12
2.4 Unsur-unsur Pokok Sistem Pengendalian Intern .................... 13
2.5 Efektifitas Pengendalian Intern .............................................. 20
2.6 Pengertian Penjualan .............................................................. 21
2.7 Kerangka Pemikiran ............................................................... 26
2.8 Hipotesis ................................................................................. 27
BAB III OBJEK DAN METODE PENELITIAN

3.1 Objek Penelitian .................................................................... 28

3.2 Metode Penelitian .................................................................. 28
 3.2.1 Desain Penelititan......................................................... 28
3.2.2 Definisi Operasional Variabel ...................................... 28
3.2.3 Populasi Dan Sampel .................................................. 29
3.3 Jenis Dan Sumber Data .......................................................... 30
3.4 Pengujian Instrumen Penelitian .............................................. 30
3.5 Konversi Data ......................................................................... 34
3.6 Metode Analisis...................................................................... 35