DAFTAR ISI

Halaman
HALAMAN DEPAN ..................................................................................... i
PRASYARAT GELAR ................................................................................. ii
HALAMAN PENGESAHAN DAN PERSETUJUAN TESIS ..................... iii
PENETAPAN PANITIA PENGUJI TESIS ................................................ iv
PERNYARATAN ORISINALITAS ............................................................. v
KATA PENGANTAR ................................................................................... vi
ABSTRAK .................................................................................................... viii
ABSTRACT .................................................................................................. ix
RINGKASAN .............................................................................................. x
DAFTAR ISI ................................................................................................ xi
DAFTAR TABEL ........................................................................................ xiv
DAFTAR GAMBAR .................................................................................... xv
DAFTAR LAMPIRAN ................................................................................ xvi

BAB I PENDAHULUAN ....................................................................... 1

1.1 Latar Belakang Masalah ...................................................... 1
1.2 Rumusan Masalah Penelitian ............................................... 14
1.3 Tujuan Penelitian ................................................................ 15
1.4 Manfaat Penelitian .............................................................. 16
1.5 Sistematika Penulisan .......................................................... 16

BAB II KAJIAN PUSTAKA .................................................................. 18

2.1 Landasan Teori ...................................................................... 18
2.1.1 Holland Theory ........................................................ 18
2.1.2 Era Revolusi Industry 4.0 ......................................... 22
2.1.3 Tantangan Profesi Akuntan Era Revolusi Industri
4.0 .......................................................................... 25
2.1.4 Kesiapan Kerja ........................................................ 27
2.1.5 Kompetensi ............................................................. 29
2.1.6 Kompetensi Etika .................................................... 30
2.1.7 Kompetensi Pengetahuan ......................................... 31
2.1.8 Kompetensi Kemampuan ......................................... 31
2.1.9 Kompetensi Komunikasi .......................................... 32
2.1.10 Kompetensi Analisis ................................................ 33
2.1.11 Locus Of Control ..................................................... 34
2.2 Pembahasan Penelitian Sebelumnya ......................................... 36

BAB III KERANGKA BERPIKIR, KONSEP DAN HIPOTESIS

PENELITIAN .............................................................................. 43
3.1 Kerangka Berpikir ............................................................... 43
3.2 Konsep Penelitian ............................................................... 46
3.3 Hipotesis Penelitian ............................................................. 47
3.3.1 Pengaruh Kompetensi Etika pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ........................................ 47

3.3.2 Pengaruh Kompetensi Pengetahuan pada Kesiapan

Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0 ........................................ 49
3.3.3 Pengaruh Kompetensi Kemampuan pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 50
3.3.4 Pengaruh Kompetensi Komunikasi pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 51
3.3.5 Pengaruh Kompetensi Analisis pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 52
3.3.5 Pengaruh Locus Of Control pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 54

BAB IV METODE PENELITIAN ............................................................ 55

4.1 Rancangan Penelitian .................................................................... 55
4.2 Lokasi dan Waktu Penelitian ............................................... 57
4.3 Variabel Penelitian .............................................................. 57
4.3.1 Identifikasi Variabel ................................................ 57
4.3.2 Definisi Operasional Variabel .................................. 57
4.4 Populasi dan Sampel ............................................................ 61
4.4.1 Populasi ................................................................... 61
4.4.2 Sampel .................................................................... 62
4.5 Metode Pengumpulan Data .................................................. 63
4.6 Jenis dan Sumber Data ......................................................... 64
4.6.1 Jenis Data ................................................................ 64
4.6.2 Sumber Data ............................................................ 64
4.7 Instrumen Penelitian ........................................................... 65
4.8 Teknik Analisis Data ........................................................... 66
4.8.1 Uji Statistik Deskriptif ............................................. 66
4.8.2 Uji Asumsi Klasik ................................................... 66
4.8.3 Analisis Regresi Berganda ....................................... 68

BAB V HASIL PENELITIAN DAN PEMBAHASAN ............................ 72

5.1 Gambaran Umum Objek Penelitian ........................................ 72
5.2 Karakteristik Responden ........................................................ 73
5.3 Uji Statistik Deskriptif............................................................ 74
5.4 Uji Instrumen Penelitian ......................................................... 78
5.5 Uji Asumsi Klasik .................................................................. 82
5.6 Uji Analisis Regresi Linear Berganda ..................................... 85
5.7 Pembahasan Hasil Penelitian .................................................. 92
5.7.1 Pengaruh Kompetensi Etika pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ........................................ 92
5.7.2 Pengaruh Kompetensi Pengetahuan pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0 ........................................ 94
xii

5.7.3 Pengaruh Kompetensi Kemampuan pada Kesiapan

Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 95
5.7.4 Pengaruh Kompetensi Komunikasi pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 97
5.7.5 Pengaruh Kompetensi Analisis pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 98
5.7.6 Pengaruh Locus Of Control pada Kesiapan
Mahasiswa Jurusan Akuntansi Dalam Menghadapi
Era Revolusi Industri 4.0. ....................................... 100
5.8 Pembahasan Hasil Penelitian .................................................. 101

BAB VI SIMPULAN DAN SARAN .......................................................... 103

6.1 Simpulan ...................................................................... 103
6.2 Saran ............................................................................ 104

DAFTAR RUJUKAN .................................................................................. 106

LAMPIRAN .................................................................................. 112