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DAFTAR ISI
Halaman
HALAMAN JUDUL........................................................................................ i
HALAMAN PENGESAHAN.......................................................................... ii
HALAMAN PERSETUJUAN SKRIPSI......................................................... iii
PERNYATAAN KEASLIAN SKRIPSI.......................................................... iv
MOTTO DAN PERSEMBAHAN ................................................................... v
ABSTRACT....................................................................................................... vi
ABSTRAK ....................................................................................................... vii
KATA PENGANTAR ..................................................................................... viii
DAFTAR ISI.................................................................................................... ix
DAFTAR TABEL............................................................................................ xv
DAFTAR GAMBAR ....................................................................................... xvii
DAFTAR LAMPIRAN................................................................................... xviii
BAB I PENDAHULUAN................................................................................ 1
1.1. Latar Belakang Penelitian ............................................................. 1
1.2. Rumusan Masalah ......................................................................... 8
1.3. Tujuan Penelitian........................................................................... 9
1.4. Manfaat Penelitian......................................................................... 9
BAB II TINJAUAN PUSTAKA...................................................................... 11
2.1 Landasan Teori dan Pengembangan Hipotesis .............................. 11
2.1.1 Teori Keagenan ................................................................... 11
2.1.2 Teori Fraud Triangle ............................................................ 13
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2.2 Variabel-Variabel Penelitian ........................................................ 15
2.2.1 Kecenderungan Kecurangan (Fraud) Akuntansi ................. 15
2.2.1.1 Klasifikasi Fraud ..................................................... 17
2.2.2 Kesesuaian Kompensasi....................................................... 19
2.2.3 Keaatan Aturan Akuntansi ................................................... 20
2.2.4 Moralitas Individu ................................................................ 21
2.2.5 Asimetri Informasi ............................................................... 22
2.2.6 Keefektifan Pengendalian Internal ....................................... 24
2.2.6.1 Unsur Pengendalian Internal.................................... 26
2.2.6.2 Keterbatasan Pengendalian Internal ........................ 30
2.3 Penelitian Terdahulu ...................................................................... 31
2.4 Pengembangan Hipotesis ............................................................... 36
2.4.1 Pengaruh Kesesuaian Kompensasi Terhadap Kecenderungan
Kecurangan Akuntansi (Fraud) Akuntansi .......................... 36
2.4.2 Pengaruh Ketaatan Aturan Akuntansi Terhadap Kecenderungan
Kecurangan (Fraud) Akuntansi............................................ 37
2.4.3 Pengaruh Moralitas Individu Terhadap Kecenderungan
Kecurangan (Fraud) Akuntansi............................................ 38
2.4.4 Pengaruh Asimetri Informasi Terhadap Kecenderungan
Kecurangan (Fraud) Akuntansi............................................ 39
2.4.5 Pengaruh Keefektifan Pengendalian Internal Terhadap
Kecenderungan Kecurangan (Fraud) Akuntansi.................. 41
2.5 Kerangka Pemikiran Teoritis ......................................................... 43
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BAB III METODOLOGI PENELITIAN......................................................... 46
3.1 Definisi Operasional dan Pengukuran Variabel ............................. 46
3.1.1Variabel Dependen................................................................ 46
3.1.2 Variabel Independen ............................................................ 47
3.1.2.1 Kesesuaian Kompensasi .......................................... 47
3.1.2.2 Ketaatan Aturan Akuntansi...................................... 47
3.1.2.3 Moralitas Individu ................................................... 47
3.1.2.4 Asimetri Informasi................................................... 48
3.1.2.5 Keefektifan Pengendalian Internal .......................... 48
3.2 Populasi dan Sampel ...................................................................... 49
3.3 Jenis dan Sumber Data ................................................................... 50
3.4 Metode Pengumpulan Data ............................................................ 50
3.5 Teknik Analisis .............................................................................. 51
3.5.1 Analisis Kualitas Data.......................................................... 51
3.5.2 Pengujian Asumsi Klasik ..................................................... 52
3.5.2.1 Uji Normalitas ......................................................... 52
3.5.2.2 Multikolonearitas ..................................................... 52
3.5.2.3 Heteroskedastisitas .................................................. 53
3.5.3 Analisis Regresi Berganda ................................................... 53
3.5.4 Pengujian Hipotesis.............................................................. 54
3.5.4.1 Uji F (F test)............................................................. 54
3.5.4.2 Uji t (t test)............................................................... 55
3.5.4.3 Uji Koefisien Determinasi (R2)............................... 55
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................. 57
4.1 Deskripsi Objek Penelitian............................................................. 57
4.1.1 Deskripsi Sampel Penelitian................................................. 57
4.2 Analisis Data .................................................................................. 58
4.2.1 Analisis Statistik Deskriptis ................................................. 58
4.2.2 Tabel Frekuensi Distribusi Responden ............................... 60
4.2.3 Hasil Uji Kualitas Data ........................................................ 62
4.3.1 Uji Reliabilitas ............................................................ 62
4.3.2 Uji Validitas................................................................ 65
4.2.4 Uji Asumsi Klasik ................................................................ 68
4.2.4.1 Uji Multikolonearitas............................................... 68
4.2.4.2 Uji Normalitas ......................................................... 69
4.2.3.3 Uji Heteroskedastisitas ............................................ 72
4.2.5 Uji Hipotesis......................................................................... 74
4.2.5.1 Analisis Regresi Berganda....................................... 74
4.3 Pembahasan .................................................................................... 76
BAB V PENUTUP........................................................................................... 80
5.1 Kesimpulan..................................................................................... 80
5.2 Keterbatasan Penelitian .................................................................. 81
5.3 Saran............................................................................................... 81
DAFTAR PUSTAKA ...................................................................................... 83
LAMPIRAN KUESIONER ............................................................................. 86
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DAFTAR TABEL
Halaman
Tabel 2.1 Ringkasan Penelitian Terdahulu ........................................................... 30
Tabel 4.1 Distribusi Sampel Berdasarkan Jenis Industri ...................................... 57
Tabel 4.2 Statistik Deskriptis ................................................................................ 58
Tabel 4.3 Distribusi Umur Karyawan ................................................................... 58
Tabel 4.4 Distribusi Lama Jabatan Karyawan ...................................................... 58
Tabel 4.5 Distribusi Bekerja Karyawan ................................................................ 58
Tabel 4. 6 Distribusi Jumlah Karyawan............................................................... 58
Tabel 4. 7 Reliabilitas Variabel Kecenderungan Kecurangan Akuntansi............. 59
Tabel 4.8 Reliabilitas Variabel Kesesuaian Kompensasi...................................... 60
Tabel 4.9 Reliabilitas Variabel Ketaatan Aturan Akuntansi................................. 60
Tabel 4.10 Reliabilitas Variabel Moralitas Individu............................................. 61
Tabel 4.
