iii
DAFTAR ISI
KATA PENGANTAR ················································································· i DAFTAR ISI ································································································ iii
DAFTAR TABEL ······················································································· vii DAFTAR GAMBAR ··················································································· viii
DAFTAR LAMPIRAN ··············································································· ix ABSTRAKSI ······························································································· x
BAB I PENDAHULUAN
1.1 Latar Belakang ····································································· 1
1.2 Perumusan Masalah ····························································· 5 1.3 Tujuan Penelitian ································································· 5
1.4 Manfaat Penelitian ······························································· 6
BAB II TINJAUAN PUSTAKA
2.1. Hasil Penelitian Terdahulu ······················································· 7 2.2. Landasan Teori ········································································ 10
2.2.1. Pengertian Lingkungan ·················································· 10 2.2.1.1. Lingkungan Eksternal ····································· 12
2.2.1.2. Faktor-Faktor Lingkungan Eksternal ·············· 12 2.2.1.3. Diagnosis dan Analisis Lingkungan ················ 15
2.2.2. Orientasi Strategi ··························································· 16 2.2.2.1. Pengertian Orientasi Strategis ························· 16
2.2.2.2. Dimensi Orientasi srategi ································ 17
Hak Cipta © milik UPN Veteran Jatim : Dilarang mengutip sebagian atau seluruh karya tulis ini tanpa mencantumkan dan menyebutkan sumber.
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
