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DAFTAR ISI

Halaman

HALAMAN JUDUL .......................................................................................... i

HALAMAN PENGESAHAN ....................................................................... .... ii

PERNYATAAN KEASLIAN .......................................................................... iv

HALAMAN MOTTO DAN PERSEMBAHAN ............................................. v

KATA PENGANTAR ...................................................................................... vi

ABSTRAK ......................................................................................................... viii

ABSTRACT ....................................................................................................... ix

DAFTAR ISI ...................................................................................................... x

DAFTAR GAMBAR ........................................................................................ xiv

DAFTAR TABEL............................................................................................. xv

DAFTAR LAMPIRAN..................................................................................... xvi

BAB I PENDAHULUAN.................................................................................. 01

1.1 Latar Belakang Masalah.................................................................... 01

1.2 Rumusan Masalah............................................................................. 07

1.3 Tujuan Penelitian.............................................................................. 09

1.4 Manfaat Penelitian............................................................................ 10

BAB II TINJAUAN PUSTAKA .................................................................... .... 11

2.1 Landasan Teori.................................................................................. 11

2.1.1 Teori Stewardship.................................................................... 11

2.1.2 Laporan Keuangan Pemerintah................................................ 12

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2.1.3 Standar Akuntansi Pemerintah................................................ 14

2.2 Variabel-Variabel Penelitian ............................................................ 14

2.3 Definisi Variabel .............................................................................. 15

2.4 Indikator-indikator Variabel Penelitian............................................. 20

2.5 Penelitian Terdahulu.......................................................................... 24

2.6 Kerangka Pemikiran dan Pengembangan Hipotesis.......................... 29

2.6.1 Kerangka Pemikiran ............................................................... 29

2.6.2 Pengembangan Hipotesis......................................................... 31

2.6.2.1 Pengaruh Kekayaan Daerah

Terhadap Tingkat Pengungkapan LKPD................ 31

2.6.2.2 Pengaruh Tingkat Ketergantungan

Terhadap Tingkat Pengungkapan LKPD................. 31

2.6.2.3 Pengaruh Total Aset Terhadap

Tingkat Pengungkapan LKPD................................. 32

2.6.2.4 Pengaruh Umur Pemerintah Daerah

Terhadap Tingkat Pengungkapan LKPD ................ 33

2.6.2.5 Pengaruh Jumlah SKPD Terhadap

Tingkat Pengungkapan LKPD................................. 34

2.6.2.6 Pengaruh Ukuran Legislatif

Terhadap Tingkat Pengungkapan LKPD................ 34

2.6.2.7 Pengaruh Jumlah Penduduk

Terhadap Tingkat Pengungkapan LKPD................. 35

2.6.2.8 Pengaruh Temuan Audit

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Terhadap Tingkat Pengungkapan LKPD................. 36

BAB III METODE PENELITIAN .................................................................... 37

3.1 Jenis Penelitian............................................................................. 37

3.2 Variabel, Definisi Operasional dan Pengukuran Variabel........... 37

3.2.1 Variabel Penelitian............................................................... 37

3.2.2 Definisi Operasional dan Pengukuran Variabel................... 38

3.2.2.1 Variabel Independen (X)........................................ 38

3.2.2.2 Variabel Dependen (Y)........................................... 43

3.3 Populasi dan Sampel...................................................................... 43

3.4 Jenis dan Sumber Data.................................................................. 44

3.5 Teknik Sampling........................................................................... 45

3.6 Teknik Pengumpulan Data............................................................ 47

3.7 Teknik Analisis Data..................................................................... 47

3.7.1 Uji Asumsi Klasik............................................................... 48

3.7.1.1 Uji Normalitas......................................................... 48

3.7.1.2 Uji Multikolinieritas................................................ 49

3.7.1.3 Uji Autokorelasi...................................................... 49

3.7.1.4 Uji Heterokedastisitas............................................. 50

3.7.2 Pengujian Hipotesis............................................................. 50

3.7.2.1 Statistik Deskriptif.................................................. 50

3.7.2.2 Metode Regresi Linier Berganda............................ 51

3.7.2.3 Uji Goodness of Fit................................................. 51

3.7.2.3.1 Pengujian Simultan (Uji Statistik F)......... 51

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3.7.2.3.2 Pengujian Signifikansi

Parameter Individual (Uji Statistik t) ...... 52

3.7.2.3.3 Koefisien Determinasi (adjusted R2)......... 52

BAB IV HASIL PENELITIAN DAN PEMBAHASAN.................................... 54

4.1 Hasil Penelitian ............................................................................. 54

4.1.1 Deskripsi Sampel ................................................................ 54

4.1.2 Statistik Deskriptif............................................................... 54

4.2 Analisis Data ................................................................................. 57

4.2.1 Uji Asumsi Klasik ............................................................... 58

4.2.1.1 Uji Normalitas......................................................... 58

4.2.1.2 Uji Multikolinieritas ............................................... 58

4.2.1.3 Uji Autokorelasi ..................................................... 59

4.2.1.4 Uji Heteroskedastisitas............................................ 60

4.2.2 Pengujian Hipotesis............................................................. 61

4.2.2.1 Analisis Regresi Linier Berganda .......................... 61

4.2.2.2 Uji Goodness of Fit................................................. 62

4.2.2.2.1 Uji Simultan (Uji Statistik F) .................. 63

4.2.2.2.2 Uji Signifikansi Parameter Individual

(Uji statistik t).......................................... 63

4.2.2.2.3 Uji Koefisien determinasi (Adjusted R²).. 67

4.3 Pembahasan .................................................................................. 68

2.3.1 Pengaruh Kekayaan Daerah

Terhadap Tingkat Pengungkapan LKPD....................... 68

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2.3.2 Pengaruh Tingkat Ketergantungan

Terhadap Tingkat Pengungkapan LKPD........................ 69

2.3.3 Pengaruh Total Aset

Terhadap Tingkat Pengungkapan LKPD......................... 70

2.3.4 Pengaruh Umur Pemerintah Daerah

Terhadap Tingkat Pengungkapan LKPD ........................ 70

2.3.5 Pengaruh Jumlah SKPD

Terhadap Tingkat Pengungkapan LKPD......................... 71

2.3.6 Pengaruh Ukuran Legislatif

Terhadap Tingkat Pengungkapan LKPD........................ 72

2.3.7 Pengaruh Jumlah Penduduk

Terhadap Tingkat Pengungkapan LKPD......................... 73

2.3.8 Pengaruh Temuan Audit

Terhadap Tingkat Pengungkapan LKPD......................... 73

BAB V PENUTUP .............................................................................................. 75

5.1 Simpulan .......................................................................................... 75

5.2 Keterbatasan Penelitian.................................................................... 77

5.3 Saran ................................................................................................77

DAFTAR PUSTAKA .......................................................................................... 79

LAMPIRAN.......................................................................................................... 82