DAFTAR ISI

LEMBAR PENGESAHAN

ABSTRACT............................................................................................................
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ABSTRAK.............................................................................................................
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KATAPENGANTAR............................................................................................. iii
DAFTAR ISI..........................................................................................................
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DAFTAR TABEL................................................................................................... ix

DAFTAR GAMBAR.............................................................................................. x

DAFTAR LAMPIRAN........................................................................................... xi

BAB I Pendahuluan

1.1 Latar Belakang Penelitian......................................................................... 1

1.2 Identifikasi Masalah................................................................................. 12

1.3 Rumusan Masalah.................................................................................... 12

1.4 Maksud dan Tujuan Penelitian.................................................................. 13

1.4.1 Maksud............................................................................................ 13

1.4.2 Tujuan............................................................................................. 13

1.5 Kegunaaan Penelitian............................................................................... 13

1.5.1 Kegunaan Praktis............................................................................. 14

1.5.2 Kegunaan Penelitian........................................................................ 15

BAB II Kajian Pustaka, Kerangka Pemikiran dan Hipotesis

2.1 Kajian Pustaka.......................................................................................... 16

2.1.1 Kompetensi Aparatur Daerah........................................................... 16

2.1.1.1 Pengertian Kompetensi Aparatur Daerah.............................. 16

2.1.1.2 Dasar Hukum Ketenagakerjaan............................................. 18

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 2.1.1.3 Macam-macam Kompetensi................................................................18

2.1.1.4 Pengelolaan Komptensi........................................................................19

2.1.1.5 Manfaat Penggunaan Kompetensi.....................................................20

2.1.1.6 Indikator Kompetensi............................................................................20

2.1.2 Sistem Akuntansi Keuangan Daerah...............................................................21

2.1.2.1 Pengertian Sistem Akuntansi Keuangan Daerah...........................21

2.1.2.2 Kedudukan Akuntansi Keuangan Daerah.......................................23

2.1.2.3 Sistem Pencatatan...................................................................................24

2.1.2.4 Basis Akuntansi Pemerintahan...........................................................26

2.1.2.5 Siklus Akuntansi.....................................................................................28

2.1.2.6 Indikator Sistem Akuntansi Keuangan Daerah..............................30

2.1.3 Akuntabilitas Kinerja Instansi Pemerintah (AKIP).....................................32

2.1.3.1 Pengertian Akuntabilitas Kinerja Instansi Pemerintah (AKIP) 32

2.1.3.2 Macam-macam Akuntabilitas.............................................................33

2.1.3.3 Standar Kinerja dan Fungsinya..........................................................35

2.1.3.4 Indikator Kinerja.....................................................................................36

2.1.3.5 Indikator Akuntabilitas Kinerja Instansi Pemerintah...................36

2.2 Kerangka Pemikiran........................................................................................................38

2.2.1 Pengaruh Kompetensi Aparatur Pemerintah Daerah Terhadap

Akuntabilitas Kinerja Instansi Pemerintah (AKIP)....................................38

2.2.2 Pengaruh Sistem Akuntansi Keuangan Daerah Terhadap Akuntabilitas

Kinerja Instansi Pemerintah (AKIP)...............................................................39

2.3 Hipotesis.............................................................................................................................40

BAB III Metodologi Penelitian

3.1 Metode Penelitian............................................................................................................42

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3.2 Operasional Variabel.......................................................................................................43

3.2.1 Skala Pengukuran..................................................................................................46

3.3 Sumber Data dan Teknik Pengumpulan Data..........................................................46

3.3.1 Sumber Data............................................................................................................46

3.3.2 Teknik Pengumpulan Data..................................................................................47

3.4 Populasi, Sampel dan Tempat serta Waktu Penelitian..........................................49

3.4.1 Populasi.....................................................................................................................49

3.4.2 Penarikan Sampel..................................................................................................50

3.4.3 Tempat dan Waktu Penelitan..............................................................................51

3.4.3.1 Tempat Penelitian 51

3.4.3.2 Waktu Penelitian 50

3.5 Metode Pengujian Data..................................................................................................52

3.5.1 Uji Validitas.............................................................................................................52

3.5.2 Uji Reliabilitas........................................................................................................55

3.6 Metode Analisis Data......................................................................................................57

3.6.1 Statistik Deskriptif.................................................................................................57

3.6.2 Uji Asumsi Klasik.................................................................................................57

3.6.3 Uji Normalitas........................................................................................................57

3.6.4 Uji Multikolinearitas.............................................................................................58

3.6.5 Uji Heteroskedastisitas.........................................................................................59

3.6.6 Uji Autokorelasi.....................................................................................................59

3.6.7 Analisis Regresi Linier Berganda.....................................................................60

3.6.8 Analisis Koefisien Korelasi................................................................................60

3.6.9 Analisis Koefisien Determinasi.........................................................................61

3.6.10Pengujian Hipotesis...............................................................................................62

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BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian......................................................................................... 65

4.1.1 Analisis Deskriptif Karakteristik Responden.................................. 65

4.1.2 Analisis Deskriptif VariabelPenelitian............................................. 70

4.1.2.1 Tanggapan Responden Mengenai Kompetensi Aparatur

Pemerintah (X1)................................................................... 71

4.1.2.2 Tanggapan Responden Mengenai Sistem Akuntansi Keuangan

Daerah (X2)......................................................................... 74

4.1.2.3 Tanggapan Responden Mengenai Akuntabilitas Kinerja Instansi

Pemerintah (AKIP) (Y)........................................................ 80

4.1.3 Hasil Uji Validitas............................................................................ 91

4.1.4 Hasil Uji Reliabilitas........................................................................ 92

4.1.5 Hasil Uji Normalitas........................................................................ 94

4.1.6 Uji Autokorelasi.............................................................................. 94

4.1.7 Uji Multikolinearitas........................................................................ 94

4.1.8 Uji Heteroskedastisitas..................................................................... 95

4.1.9 Analisis Regresi Linier Berganda..................................................... 96

4.1.10 Koefisien Korelasi......................................................................... 98

4.1.11 Koefisien Determinasi................................................................... 100

4.1.12 Pengujian Hipotesis Secara Simultan (Uji F)................................. 100

4.1.13 Pengujian Hipotesis Secara Parsial (Uji t)...................................... 102

4.2 Pembahasan...............................................................................

104

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BAB V KESIMPULAN DAN SARAN

5.1 Kesimpulan 110

5.2 Saran 111

Daftar Pustaka................................................................................................................................................113