Click here to load reader

DAFTAR ISI - ISI.pdf · PDF file xv DAFTAR TABEL Halaman Tabel 2.1 Ringkasan Penelitian Terdahulu ..... 30 Tabel 4.1 Distribusi Sampel Berdasarkan Jenis Industri ..... 57

  • View
    1

  • Download
    0

Embed Size (px)

Text of DAFTAR ISI - ISI.pdf · PDF file...

  • xi

    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

  • xii

    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

  • xiii

    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

  • xiv

    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

  • xv

    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.