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DAFTAR ISI

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

HALAMAN PERSETUJUAN SKRIPSI ..................................................... ii

HALAMAN PENGESAHAN SKRIPSI ....................................................... iii

PERNYATAAN ORISINALITAS SKRIPSI .............................................. iv

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

ABSTRACT ..................................................................................................... vi

ABSTRAKSI................................................................................................... vii

KATA PENGANTAR .................................................................................. viii

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

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

DAFTAR GAMBAR .................................................................................... xvii

DAFTAR LAMPIRAN ................................................................................ xviii

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

1.1 Latar Belakang Masalah ..................................................................... 1

1.2 Rumusan Masalah............................................................................... 8

1.3 Tujuan Penelitian ............................................................................... 9

1.4 Kontribusi dan Manfaat penelitian ..................................................... 10

BAB II. TINJAUAN PUSTAKA ................................................................ 12

2.1 Landasan Teori.................................................................................... 12

2.1.1 Teori Persepsi .......................................................................... 12

2.1.2 Teori Atribusi .......................................................................... 13

2.1.3 Kecenderungan Kecurangan (Fraud) ...................................... 15

2.1.3.1 Tipologi Fraud Berdasarkan Perbuatan ..................... 16

2.1.3.2 Gejala Adanya Fraud ................................................ 17

2.1.3.3 Faktor Pemicu Fraud ................................................ 18

2.1.3.4 Teori Fraud Triangle ................................................ 20

2.1.3.5 Praktik Kecurangan Akuntansi .................................. 21

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2.1.3.6 Fraud pada Sektor Pemerintahan .............................. 24

2.1.3.7 Faktor-Faktor Penyebab Kecurangan Korupsi

di Indonesia ............................................................... 27

2.1.3.8 Pencegahan Kecurangan Akuntansi .......................... 28

2.2 Variabel-Variabel Penelitian .............................................................. 28

2.2.1 Sistem Pengendalian Internal .................................................. 29

2.2.1.1 Komponen-komponen pengendalian intern .............. 29

2.2.1.2 Keterbatasan Pengendalian Internal .......................... 32

2.2.2 Asimetri Informasi ................................................................... 33

2.2.3 Kesesuaian Kompensasi .......................................................... 35

2.2.4 Komitmen Organisasi .............................................................. 37

2.2.4.1 Faktor-Faktor yang Mempengaruhi Komitmen

Organisasional ........................................................... 38

2.2.5 Gaya Kepemimpinan ............................................................... 39

2.2.5.1 Tipe-tipe Gaya Kepemimpinan ................................. 40

2.2.6 Budaya Etis Organisasi ............................................................ 41

2.2.6.1 Fungsi Budaya Organisasi ......................................... 42

2.2.7 Ketaatan Aturan Akuntansi ..................................................... 43

2.2.8 Penegakan Hukum ................................................................... 45

2.3 Penelitian Terdahulu .......................................................................... 47

2.4 Hipotesis ............................................................................................. 53

2.4.1 Hubungan Keefektifan Pengendalian Internal dan

Kecenderungan Kecurangan (Fraud) ...................................... 53

2.4.2 Hubungan Asimetri Informasi dan Kecenderungan

Kecurangan (Fraud) ................................................................ 54

2.4.3 Hubungan Kesesuaian Kompensasi dan Kecenderungan


2.4.4 Hubungan Komitmen Organisasi dan Kecenderungan


2.4.5 Hubungan Gaya Kepemimpinan dan Kecenderungan


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2.4.6 Hubungan Budaya Etis Organisasi dan Kecenderungan


2.4.7 Hubungan Ketaatan Aturan Akuntansi dan Kecenderungan


2.4.8 Hubungan Penegakan Hukum dan Kecenderungan


2.5 Kerangka Pemikiran Teoritis ............................................................. 60

BAB III. METODE PENELITIAN ............................................................ 61

3.1 Jenis Penelitian .................................................................................... 61

3.2 Variabel, Definisi Operasional dan Pengukuran Variabel .................. 61

3.2.1 Variabel Penelitian .................................................................. 61

3.2.2 Definisi Operasional Variabel ................................................. 62

3.2.2.1 Keefektifan Pengendalian Internal ............................ 62

3.2.2.2 Asimetri Informasi .................................................... 62

3.2.2.3 Kesesuaian Kompensasi ............................................ 63

3.2.2.4 Komitmen Organisasi ................................................ 64

3.2.2.5 Gaya Kepemimpinan ................................................. 64

3.2.2.6 Budaya Etis Organisasi ............................................. 65

3.2.2.7 Ketaatan Aturan Akuntansi ....................................... 65

3.2.2.8 Penegakan Hukum ..................................................... 66

3.2.2.9 Kecenderungan Kecurangan (fraud) ......................... 66

3.2.3 Pengukuran Variabel ............................................................... 67

3.2.3.1 Kategori Variabel Keefektifan Pengendalian

Internal ...................................................................... 67

3.2.3.2 Kategori Variabel Asimetri Informasi ....................... 68

3.2.3.3 Kategori Variabel Kesesuaian Kompensasi ............... 69

3.2.3.4 Kategori Variabel Komitmen Organisasi .................. 69

3.2.3.5 Kategori Variabel Gaya Kepemimpinan ................... 70

3.2.3.6 Kategori Variabel Budaya Etis Organisasi ................ 71

3.2.3.7 Kategori Variabel Ketaatan Aturan Akuntansi ......... 72

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3.2.3.8 Kategori Variabel Penegakan Hukum ....................... 72

3.2.3.9 Kategori Variabel Kecenderungan Kecurangan

(fraud) ........................................................................ 73

3.3 Populasi dan Sampel ........................................................................... 74

3.4 Jenis dan Sumber Data ........................................................................ 76

3.5 Teknik Pengambilan Sampel ............................................................... 77

3.6 Teknik Pengumpulan Data .................................................................. 78

3.7 Teknik Analisis ................................................................................... 79

3.7.1 Statistik Deskriptif ................................................................... 79

3.7.2 Uji Validitas ............................................................................. 79

3.7.3 Uji Reliabilitas ......................................................................... 80

3.7.4 Metode Analisis Data .............................................................. 80

BAB IV. HASIL DAN PEMBAHASAN

4.1 Hasil Penelitian ................................................................................... 85

4.1.1 Deskripsi Obyek Penelitian ...................................................... 85

4.1.2 Deskripsi Responden ............................................................... 86

4.1.3 Deskripsi Variabel Penelitian .................................................. 88

4.1.3.1 Deskripsi Variabel Keefektifan Pengendalian ..........

Internal ....................................................................... 88

4.1.3.2 Deskripsi Variabel Asimetri Informasi ..................... 90

4.1.3.3 Deskripsi Variabel Kesesuaian Kompensasi ............. 91

4.1.3.4 Deskripsi Variabel Komitmen Organisasi ................. 92

4.1.3.5 Deskripsi Variabel Gaya Kepemimpinan .................. 94

4.1.3.6 Deskripsi Variabel Budaya Etis Organisasi .............. 96

4.1.3.7 Deskripsi Variabel Ketaatan Aturan Akuntansi ........ 97

4.1.3.8 Deskripsi Variabel Penegakan Hukum ..................... 99

4.1.3.9 Deskripsi Variabel Kecenderungan Kecurangan ......

(fraud) ........................................................................ 101

4.2 Analisis Data ....................................................................................... 102

4.2.1 Uji Outer Model/Measurement Model .................................... 102

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4.2.1.1 Uji Convergent Validity ............................................ 103

4.2.1.2 Uji Composite Reliability atau Uji Reliabilitas ......... 104

4.2.1.3 Uji Discriminant Validity .......................................... 105

4.2.2 Uji Inner Model ....................................................................... 107

4.2.3 Uji Structure Equation Model (SEM) ..................................... 108

4.3 Pengujian Hipotesis ............................................................................. 108

4.4 Pembahasan ......................................................................................... 113

4.4.1 Pembahasan Hasil Pengujian Hipotesis ................................... 113

BAB V. PENUTUP

5.1 Simpulan ...................................................................................................... 124

5.2 Saran ............................................................................................................. 126

5.3 Keterbatasan Penelitian dan Agenda Penelitian Mendatang ................ 127

DAFTAR PUSTAKA .................................................................................... 129

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DAFTAR TABEL

Tabel 2.1 Penelitian Terdahulu .................................................................... 50

Tabel 3.1 Kategori Variabel Keefektifan Pengendalian Internal ................. 68

Tabel 3.2 Kategori Variabel Asimetri Informasi .......................................... 68

Tabel 3.3 Kategori Variabel Kesesuaian Kompensasi ................................. 69

Tabel 3.4 Kategori Variabel Komitmen Organisasi ..................................... 70

Tabel 3.5 Kategori Variabel Gaya Kepemimpinan ...................................... 71

Tabel 3.6 Kategori Variabel Budaya Etis Organisasi ................................... 71

Tabel 3.7 Kategori Variabel Ketaatan Aturan Akuntansi ............................ 72

Tabel 3.8 Kategori Variabel Penegakan Hukum .......................................... 73

Tabel 3.9 Kategori Variabel Kecenderungan Kecurangan (fraud) .............. 74

Tabel 3.10 Daftar Dinas Kabupaten Kendal .................................................. 75

Tabel 3.11 Ilustrasi Uji Hipotesis Berdasarkan Path Coefficient ................... 83

Tabel 3.12 Kriteria Penerimaan dan Penolakan Hipotesis ............................. 84

Tabel 4.1 Tingkat Pengembalian Kuesioner ................................................ 86

Tabel 4.2 Demografi Responden .................................................................. 87

Tabel 4.3 Statistik Deskripsi Variabel Keefektifan Pengendalian Internal .. 88

Tabel 4.4 Distribusi Frekuensi Variabel Keefektifan Pengendalian ............

Internal ......................................................................................... 89

Tabel 4.5 Statistik Deskripsi Variabel Asimetri Informasi .......................... 90

Tabel 4.6 Distribusi Frekuensi Variabel Asimetri Informasi ....................... 91

Tabel 4.7 Statistik Deskripsi Variabel Kesesuaian Kompensasi (KK) ........ 91

Tabel 4.8 Distribusi Frekuensi Variabel Kesesuaian Kompensasi ............... 92

Tabel 4.9 Statistik Deskripsi Variabel Komitmen Organisasi (KO) ............ 93

Tabel 4.10 Distribusi Frekuensi Variabel Komitmen Organisasi .................. 94

Tabel 4.11 Statistik Deskripsi Variabel Gaya Kepemimpinan (GK) ............. 94

Tabel 4.12 Distribusi Frekuensi Variabel Gaya Kepemimpinan ................... 95

Tabel 4.13 Statistik Deskripsi Variabel Budaya Etis Organisasi (BEO) ....... 96

Tabel 4.14 Distribusi Frekuensi Variabel Budaya Etis Organisasi ................ 97

Tabel 4.15 Statistik Deskripsi Variabel Ketaatan Aturan Akuntansi (KAA).. 97

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Tabel 4.16 Distribusi Frekuensi Variabel Ketaatan Aturan Akuntansi .......... 99

Tabel 4.17 Statistik Deskripsi Variabel Penegakan Hukum (PH) .................. 99

Tabel 4.18 Distribusi Frekuensi Variabel Penegakan Hukum ....................... 100

Tabel 4.19 Statistik Deskripsi Variabel Kecenderungan Kecurangan ...........

(fraud) (FR) ................................................................................... 101

Tabel 4.20 Distribusi Frekuensi Variabel Kecenderungan Kecurangan ........

(fraud) ........................................................................................... 102

Tabel 4.21 Hasil Pengujian Composite Reliability ......................................... 105

Tabel 4.22 Hasil Pengujian AVE dan Akar AVE .......................................... 106

Tabel 4.23 Hasil Pengujian Correlation of Latent Variables ......................... 106

Tabel 4.24 Nilai R-Square .............................................................................. 107

Tabel 4.25 Uji Hipotesis Berdasarkan Path Coefficient (Mean, STDEV, .......

T-Values) ....................................................................................... 109

Tabel 4.26 Hasil Pengujian Hipotesis Keseluruhan ....................................... 112

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DAFTAR GAMBAR

Gambar 2.1 Faktor-faktor yang Mempengaruhi Persepsi Menurut .............

Robbins .................................................................................... 13

Gambar 2.2 Sumber-sumber Fraud.............................................................. 21

Gambar 2.3 Kerangka Pemikiran ................................................................ 60

Gambar 4.1 Uji Full Model SEM Menggunakan PLS ................................ 108

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DAFTAR LAMPIRAN

Lampiran 1 : Uji Convergent Validity ....................................................... . 133

Lampiran 2 : Uji Composite Reliability..................................................... .. 134

Lampiran 3 : Uji Discriminant Validity ...................................................... 135

Lampiran 4 : R-Square ............................................................................... 137

Lampiran 5 : Path Coefficient ..................................................................... 137

Lampiran 6 : Indikator Variabel Penelitian ................................................. 138

Lampiran 7 : Kuesioner Penelitian .............................................................. 140

Lampiran 8 : Tabulasi Data Penelitian ....................................................... 145

Lampiran 9 : Surat izin Penelitian .............................................................. 154

Lampiran 10 : Surat Keterangan Penelitian................................................... 159

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