DAFTAR ISI

DAFTAR ISI.................................................................................................i
DAFTAR GAMBAR....................................................................................ii
BAB I. PENDAHULUAN............................................................................1
1.1 Latar Belakang Masalah……………………………………….……. .1
1.2 Rumusan Masalah………………………………...………..................3
1.3 Tujuan Penelitian…………………………………………................. .3
1.4 Manfaat Penelitian…………………………………….………….…. .4
1.5 Sistematika Penulisan………………………………….………….…. 4
BAB II. TINJAUAN PUSTAKA.................................................................11
2.1 Dampak Teknologi Informasi Terhadap Sistem Akuntansi..................11
2.2 Teori Kelembagaan...............................................................................12
2.3 Laporan Keuangan................................................................................13
2.4 Audit Delay...........................................................................................16
2.5 Ukuran Pemerintah Daerah...................................................................16
2.6 Pengalaman Pemerintah Menerapkan SAP...........................................17
2.7 Jumlah Temuan Audit...........................................................................18
2.8 Opini Audit............................................................................................18
2.9 Penelitian Terdahulu..............................................................................19
2.10 Kerangka Pemikiran..............................................................................20
2.11 Hipotesis................................................................................................21

BAB III. METODE PENELITIAN............................................................27

3.1 Variabel Penelitian dan Definisi Oprasional Variabel..........................27
3.2 Populasi dan Sampel.............................................................................28
3. 3 Jenis dan Sumber Data..........................................................................29
3.4 Metode Pengumpulan Data...................................................................29
3.6 Metode Analisis.....................................................................................29

DAFTAR PUSTAKA...................................................................................40

ii
ii