BAB 1...........................................................................................................................

1
PENDAHULUAN........................................................................................................1
A. Latar Belakang.................................................................................................1
B. Identifikasi Masalah.........................................................................................6
C. Batasan Masalah...............................................................................................6
D. Perumusan Masalah..........................................................................................7
E. Tujuan Penelitian...........................................................................................12
F. Manfaat penelitian............................................................................................7
BAB II........................................................................................................................10
LANDASAN TEORI DAN HIPOTESIS...................................................................10
A. Tinjauan Teori................................................................................................10
1. Teori Keagenan (Agency Theory)...........................................................10
2. Pemerintah Daerah...................................................................................11
3. Kualitas Laporan Keuangan.....................................................................13
4. Kompetensi Sumber Daya Manusia.........................................................15
5. Penerapan Sistem Akuntansi....................................................................16
6. Teknologi Informasi.................................................................................19
B. Hubungan Antar Variabel...............................................................................21

1. Hubungan Kompetensi Sumber Daya Manusia dan Kualitas Laporan

Keuangan Pemerintah Daerah.................................................................21
2. Hubungan Penerapan Sistem Akuntansi dan Kualitas Laporan Keuangan
Pemerintah Daerah...................................................................................22
3. Hubungan Penggunaan Teknologi Informasi dan Kualitas Laporan Keuangan
Pemerintah Daerah...................................................................................23
C. Penelitian Terdahulu......................................................................................24
D. Kerangka Pemikiran.......................................................................................31
E. Perumusan Hipotesis......................................................................................32
1. Pengaruh Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan
Pemerintah Daerah...................................................................................32
 2. Pengaruh Penerapan Sistem Akuntansi dan Kualitas Laporan Keuangan
Pemerintah Daerah...................................................................................33
3. Pengaruh Penggunaan Teknologi Informasi dan Kualitas Laporan Keuangan
Pemerintah Daerah...................................................................................35
BAB III.......................................................................................................................38
METODELOGI PENELITIAN.................................................................................38
A. Jenis Penelitian...............................................................................................38
B. Operasional Variabel.....................................................................................38
C. Definisi Operasional.......................................................................................39
D. Objek Penelitian.............................................................................................40
E. Sumber Dan Metode Pengumpulan Data.......................................................41
F. Rancangan Analisis........................................................................................43
1. Uji Analisis Statistik Deskriptif..............................................................43
2. Uji Kualitas Data.....................................................................................44
3. Uji Asumsi Klasik....................................................................................46
4. Uji Hipotesis.............................................................................................47