DAFTAR ISI

Halaman
KATA PENGANTAR ........................................................................................... i
DAFTAR ISI ..........................................................................................................
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iii
DAFTAR TABEL.................................................................................................. v
DAFTAR GAMBAR..............................................................................................
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vi

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

1.1. Latar Belakang Penelitian................................................................. 1
1.2. Rumusan Masalah Penelitian............................................................ 4
1.3. Tujuan Penelitian ............................................................................. 4
1.4. Manfaat Penelitian ........................................................................... 5
1.5. Ruang Lingkup Penelitian ................................................................ 6

BAB II KAJIAN KEPUSTAKAAN .................................................................. 8

2.1 Landasan Teoritis.............................................................................. 8
2.1.1 Kualitas Laporan Keuangan.................................................... 8
2.1.2 Sistem Informasi Manajemen Daerah.....................................
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13
2.1.3 Kualitas Data Input ...............................................................
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17
2.1.4 Faktor Eksternal......................................................................
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19
2.2. Penelitian Sebelumnya......................................................................
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21
2.3. Kerangka Penelitian..........................................................................
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25
2.3.1 Hubungan Sistem Informasi Manajemen Daerah terhadap
Kualitas Laporan Keuangan....................................................
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25
2.3.2 Hubungan Kualitas Data Input terhadap Kualitas Laporan
Keuangan................................................................................
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25
2.3.3 Hubungan Faktor Eksternal terhadap Kualitas Laporan
 Keuangan................................................................................
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26
2.4. Hipotesis ..........................................................................................
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27

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

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29
3.1. Desain Penelitian.............................................................................. 29
3.1.1. Sifat Studi............................................................................ 29
3.1.2. Jenis Investagasi................................................................. 29
3.1.3. Tingkat Intervensi Peneliti.................................................. 30
3.1.4. Situasi Studi........................................................................ 30
3.1.5. Unit Analisis....................................................................... 31
3.1.6. Horizon Waktu.................................................................... 31
3.2. Populasi dan Sampel Penelitian....................................................... 31
3.3. Sumber dan Teknik Pengumpulan Data........................................... 32
3.4. Definisi dan Operasioanalisasi Variabel.......................................... 33
3.5. Teknik Analisis Data........................................................................ 34
3.6. Pengujian Data ................................................................................ 34
3.6.1. Uji Reliabilitas .................................................................... 34
3.6.2. Uji Validitas ........................................................................ 35
3.7. Pengujian Hipotesis.......................................................................... 35

DAFTAR PUSTAKA.......................................................................................... 38
LAMPIRAN-LAMPIRAN..................................................................................