iv 2.2.3. Sistem Kontrol Akuntansi ············································· 19
2.2.3.1. Pengertian Perencanaan ·································· 22 2.2.3.2. Pengertian Pelaporan ······································ 23
2.2.3.3. Pengertian Monitoring Pengawasan ············· 24 2.2.4. Kinerja Perusahaan ······················································· 25
2.2.4.1. Pengertian Kinerja Perusahaan ······················· 25 2.2.4.2. Pengukuran Kinerja ········································ 26
2.2.4.3. Tujuan Pengukuran Kinerja Perusahaan ········· 27 2.2.4.4. Manfaat Pengukuran Kinerja ·························· 27
2.2.5. Tugas dan Pekerjaan Manajer ········································ 30 2.2.6. Pengaruh Lingkungan Eksternal Terhadap Kinerja
Perusahaan ····································································· 31 2.2.7. Pengaruh Orientasi Strategi tehadap Kinerja
Perusahaan ····································································· 31 2.2.8. Pengaruh Sistem Kontrol Akuntansi Terhadap Kinerja
Perusahaan ····································································· 33 2.2.9. Pengaruh Lingkungan Eksternal, Orientasi Strategi dan
Sistem Kontrol Akuntansi Terhadap Kinerja Perusahaan ····································································· 34
2.3. Keranka Pikir ··········································································· 37 2.4. Hipotesis ·················································································· 39
BAB III METODE PENELITIAN
3.1. Definisi Operasional dan Teknik Pengukuran variabel ············ 40 3.1.1 Definisi Operasional ······················································· 40
3.1.2. Pengukuran Variabel ····················································· 43 3.2. Teknik Penentuan Sanpel ························································· 46
3.2.1. Populasi ········································································· 46 3.2.2. Sampel ··········································································· 46
3.3. Teknik Pengumpulan Data ······················································· 47 3.3.1. Jenis dan Sumber Data ·················································· 47
3.3.2. Metode pengumpulan Data ············································ 47
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v 3.4. Uji Kualitas Data ····································································· 47
3.4.1. Uji Validitas Data ·························································· 47 3.4.2. Uji Reliabilitas ······························································· 48
3.4.3. Uji Normalitas ······························································· 48 3.5. Asumsi Klasik ·········································································· 49
3.6. teknik Analisis dan Uji Hipotesis ············································· 51 3.6.1. Teknik Analisis ····························································· 51
3.6.2. Uji Hipotesis ·································································· 52 3.6.2.1. Uji Kesuaian Model atau Uji F ······················· 52
3.6.2.2. Uji Parsial atau Uji T ······································ 53
BAB IV HASIL ANALISIS DAN PEMBAHASAN
4.1. Deskripsi Obyek Penelitian ······················································ 54 4.1.1. Sejarah Berdirinya P.G Watoetoelis Sidoarjo ················ 54
4.1.2. Lokasi Perusahaan ························································· 56 4.1.3. Struktur Organisasi dan Deskripsi jabatan ····················· 59
4.2. Deskripsi Hasil Penelitian ························································ 66 4.3. Teknik Analisis dan Uji Hipotesis ··········································· 69
4.3.1. Uji Analisis Data ··························································· 69 4.3.1.1. Uji Validitas, Reliabilitas dan Normalitas ········ 69
4.3.1.1.1. Uji Validitas ··································· 69 4.3.1.1.2. Uji Reliabilitas ································ 71
4.3.1.1.3. Uji Normalitas ································ 71 4.3.2. Uji Asumsi Klasik ························································· 72
4.3.3. Teknik Analisis Regresi Linier Berganda ······················ 75 4.3.4. Uji Hipotesis ·································································· 77
4.3.4.1. Uji Kesesuaaian Model ··································· 77 4.3.4.2. Uji t ································································· 78
4.4. Pembahasan ············································································· 79 4.4.1. Implikasi Penelitian ······················································· 79
4.4.2. Konfirmasi Tujuan dan Manfaat penelitian ................... 83 4.4.3 Perbedaan Dengan Penelitian Sebelumnya ···················· 83
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vi 4.5. Keterbatasan Penelitian ···························································· 85
BAB V KEIMPULAN DAN SARAN
