DAFTAR ISI

HALAMAN JUDUL ………..……………………………..............…...……….. i

HALAMAN PERSETUJUAN ……….......…….......................……..………… ii
HALAMAN PENGESAHAN ............................................................................. iii
HALAMAN PERNYATAAN KEASLIAN ....................................................... iv
ABSTRAK ....................…...….....…………………………………...............…. v
ABSTRACT ..................…...….....………………………………….......... ...…. vi
KATA PENGANTAR ……………..……………………...….....….............…. vii
DAFTAR ISI ....................................................................................................... xi
DAFTAR TABEL ………………………………..…..…………….............… xiv
DAFTAR GAMBAR ……………..………...…...………………….............…. xv
DAFTAR LAMPIRAN ……………..…...………..……………….............…. xvi

BAB I PENDAHULUAN
1.1 Latar Belakang ……….............………..............…..……………….. 1
1.2 Rumusan Masalah………………………...........…………………… 4
1.3 Tujuan dan Manfaat Penelitian………….........………………..…… 5
1.3.1 Tujuan Penelitian ..................................................................... 5
1.3.2 Manfaat Penelitian ................................................................... 6

BAB II TINJAUAN PUSTAKA

2.1 Penelitian Terdahulu………………….............……………..……… 7
2.2 Landasan Teori……………………..……..........…………....……… 9
2.2.1 Kualitas Laporan Keuangan .......………................……..…… 9
2.2.2 Pelaksanaan Kegiatan Pengendalian ……………...………... 10
2.2.3 Pengelolaan Keuangan Daerah …………………………….. 11
2.2.4 Kinerja Aparatur Pemerintah Daerah ….....……..………….. 14
2.3 Kerangka Pemikiran ………………….........………...……………. 19
2.3.1 Hubungan Antar Variabel ...................................................... 19
2.4 Hipotesis …………….........….........................……...……………. 25

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BAB III METODE PENELITIAN
3.1 Objek Penelitian ............................................................................... 26
3.2 Jenis Penelitian ................................................................................. 26
3.3 Jenis dan Sumber Data ..................................................................... 26
3.4 Teknik Pengumpulan Data ............................................................... 27
3.5 Populasi dan Sampel ........................................................................ 28
3.6 Operasional Variabel ........................................................................ 30
3.7 Uji Kualitas Data .............................................................................. 32
3.7.1 Uji Validitas ........................................................................... 32
3.7.2 Uji Reliabilitas ....................................................................... 32
3.8 Tranformasi Data ............................................................................. 33
3.9 Uji asumsi klasik .............................................................................. 33
3.9.1 Uji Normalitas ........................................................................ 33
3.9.2 Uji Multikolonieritas .............................................................. 33
3.9.3 Uji Heteroskedastisitas ........................................................... 34
3.10 Analisis Regresi Berganda ............................................................. 34
3.11 Uji Hipotesis .................................................................................. 37
3.11.1 Uji t ...................................................................................... 37
3.11.2 Uji F ..................................................................................... 38

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Deskripsi Data .................................................................................. 39
4.1.1 Deskripsi Responden ............................................................. 41
4.1.2 Deskripsi Kuesioner ............................................................... 41
4.2 Deskripsi Variabel Penelitian ........................................................... 41
4.2.1 Variabel Kualitas Laporan Keuangan (Y) ............................. 41
4.2.2 Variabel Pelaksanaan Kegiatan Pengendalian (X1) ............... 42
4.2.3 Variabel Pengelolaan Keuangan Daerah (X2) ........................ 43
4.2.4 Variabel Kinerja Aparatur Pemerintah (X3) .......................... 45
4.3 Hasil Analisis Data .......................................................................... 46

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 4.3.1 Uji Kualitas Data .................................................................... 46
4.3.1.1 Uji Validitas .............................................................. 46
4.3.1.2 Uji Raliabilitas .......................................................... 46
4.3.2. Transformasi Data ................................................................. 47
4.3.3 Uji Asumsi Klasik .................................................................. 47
4.3.3.1 Uji Normalitas ........................................................... 48
4.3.3.2 Uji Multikolineritas ................................................... 49
4.3.3.3 Uji Heteroskedastisitas .............................................. 50
4.4 Hasil Persamaan Regresi Linear Berganda ...................................... 52
4.4.1 Uji Koefisien Determinan (R2) ............................................. 54
4.5 Uji Hipotesis .................................................................................... 54
4.5.1 Pengujian Hipotesis dengan Uji t .......................................... 54
4.5.2 Pengujian Hipotesis dengan Uji F ......................................... 57
4.6 Pembahasan Hasil Penelitian ........................................................... 58
4.6.1 Pengaruh Pelaksanaan Kegiatan Pengendalian (X1) Terhadap
Kualitas Laporan Keuangan (Y) ........................................... 59
4.6.2 Pengaruh Pengelolaan Keuangan Daerah (X2) Terhadap
Kualitas Laporan Keuangan ................................................. 60
4.6.3 Pengaruh Kinerja Aparatur Pemerintah (X3) Terhadap Kualitas
Laporan Keuangan (Y) ......................................................... 61
4.6.4 Pengaruh Pelaksanaan Kegiatan Pengendalian (X1),
Pengelolaan Keuangan Daerah (X2) dan Kinerja Aparatur
Pemerintah (X3) Terhadap Kualitas Laporan Keuangan
(Y) ...............................................................................................
62

BAB V PENUTUP
5.1 Kesimpulan ...................................................................................... 64
5.2 Keterbatasan Penelitian .................................................................... 65
5.3 Saran ................................................................................................ 65

DAFTAR PUSTAKA ......................................................................................... 66

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 DAFTAR TABEL

Tabel 2.1 Tinjauan Atas Penelitian Terdahulu ....................................................... 8

Tabel 3.1 Jumlah OPD Provinsi Sulawesi Tengah .............................................. 32
Tabel 3.2 Matriks Operasional Variabel .............................................................. 35
Tabel 4.1 Responden ............................................................................................ 43
Tabel 4.2 Deskripsi Kuesioner ............................................................................. 45
Tabel 4.3 Deskripsi Variabel Kualitas Kualitas Laporan Keuangan (Y) ............. 46
Tabel 4.4 Deskripsi Variabel Pelaksanaan Kegiatan Pengendalian (X1) ............. 47
Tabel 4.5 Deskripsi Variabel Pengelolaan Keuangan Daerah (X2) ..................... 48
Tabel 4.6 Deskripsi Variabel Kinerja Aparatur Pemerintah (X3) ........................ 49
Tabel 4.7 Hasil Uji Validitas Instrumen .............................................................. 51
Tabel 4.8 Hasil Uji Reliabilitas Variabel ............................................................. 53
Tabel 4.9 Hasil Uji Multikolinieritas ................................................................... 56
Tabel 4.10 Koefiasien Regresi ............................................................................. 58
Tabel 4.11 Koefiasien Determinasi ...................................................................... 60
Tabel 4.12 Hasil Uji t ........................................................................................... 61
Tabel 4.13 Hasil Uji F .......................................................................................... 64

xiv
 DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran Teoritis …........................................………....27

Gambar 4.1 Normal P-plot …...............................................................……….... 54
Gambar 4.2 Diagram Histogram …......................................................……….... 55
Gambar 4.3 Scatterplot …....................................................................……….... 57

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 DAFTAR LAMPIRAN

Lampiran 1. Kuesioner ......................................................................................... 70

Lampiran 2. Frekuensi Jawaban Responden ........................................................ 76
Lampiran 3. Uji Validitas dan Reliabilitas Instrumen ......................................... 90
Lampiran 4. Transformasi Data ........................................................................... 99
Lampiran 5. Uji Asumsi Klasik ......................................................................... 103
Lampiran 6. Analisis Regresi Linear Berganda ................................................. 105

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