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

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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 4.11 Reliabilitas Variabel Asimetri Informasi ............................................ 61

Tabel 4.12 Reliabilitas Variabel Keefektifan Pengendalian Internal.................... 61

Tabel 4.13 Validitas Variabel Kecenderungan Kecurangan Akuntansi................ 62

Tabel 4.14 Validitas Variabel Kesesuaian Kompensasi ...................................... 62

Tabel 4.15 Validitas Variabel Ketaatan Aturan Akuntansi................................... 63

Tabel 4.16 Validitas Variabel Moralitas Individu................................................. 64

Tabel 4.17 Validitas Variabel Asimetri Informasi ................................................ 64

Tabel 4.18 Validitas Variabel Keefektifan Pengendalian Internal........................ 65

Tabel 4.19 Hasil Uji Multikolonieritas ................................................................. 66

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Tabel 4.20 Uji Statistik Kolmogrov Smirnov ....................................................... 68

Tabel 4.21 Hasil Uji Glejser ................................................................................. 70

Tabel 4.22 Koefisien Determinasi (R2)................................................................. 71

Tabel 4.23 Uji Statistik F (F test).......................................................................... 72

Tabel 4.24 Uji Statistik t (t test) ............................................................................ 73

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DAFTAR GAMBAR

Halaman

Gambar 2.1 Kerangka Pemikiran Teoritis .............................................................43

Gambar 4.1 Gambar Histogram .............................................................................67

Gambar 4.2 Gambar Normal P-P Plot ..................................................................67

Gambar 4.3 Scatterplot ..........................................................................................69

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DAFTAR LAMPIRAN

Halaman

Lampiran A Kuesioner...........................................................................................83

Lampiran B Output SPSS ......................................................................................92

Lampiran C Data Penelitian .................................................................................105

Lampiran D Surat Izin Penelitian dari Fakultas...................................................113