PENGARUH LINGKUNGAN EKSTERNAL, ORIENTASI STRATEGI DAN SISTEM KONTROL AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PT. PELITA MEKAR SEMESTA
PENGARUH LINGKUNGAN EKSTERNAL, 0RIENTASI STRATEGI DAN
SISTEM KONTROL AKUNTANSI TERHADAP KINERJ A MANAJ ERIAL
PT. PELITA MEKAR SEMESTA DI GRESIK
SKRIPSI
Diajukan oleh :
Sr i Hono
0813010067/FE/AK
FAKULTAS EKONOMI
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN”
J AWA TIMUR
2012
PENGARUH LINGKUNGAN EKSTERNAL, 0RIENTASI STRATEGI DAN
SISTEM KONTROL AKUNTANSI TERHADAP KINERJ A MANAJ ERIAL
PT. PELITA MEKAR SEMESTA DI GRESIK
SKRIPSI
Diajukan Untuk Memenuhi Sebagian Per syar atan
dalam Memper oleh Gelar Sar jana Ekonomi
Pr ogr am Studi Ak untansi
Diajukan Oleh :
Sr i Hono
0813010067/FE/AK
Kepada
FAKULTAS EKONOMI
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN”
J AWA TIMUR
2012
SKRIPSI
PENGARUH LINGKUNGAN EKSTERNAL, 0RIENTASI STRATEGI DAN SISTEM
KONTROL AKUNTANSI TERHADAP KINERJ A MANAJ ERIAL PT. PELITA MEKAR
SEMESTA DI GRESIK
Disusun Oleh:
Sr i Hono
0813010067/FE/AK
telah dipertahankan dihadapan dan diter ima oleh Tim Penguji Skripsi
Pr ogram Studi Akuntansi Fakultas Ekonomi
Univer sitas Pembangunan “Veteran” J awa Timur
pada tanggal 15 J uni 2012
Pembimbing: Tim Penguji Ketua Dr s. Ec. Sjarief Hidayat, Msi Dr. SriTrisnaningsih, SE, Msi NIP . 196006141988031001 NIP. 196509291992032001 Seketar is
Dr s. Ec. Sjarief Hidayat, Msi NIP . 196006141988031001 Anggota Dr s. Ec.Dyah Ratnawati, MM NIP. 196702131991032001
Mengetahui
Dekan Fakultas Ekonomi
Univer sitas Pembangunan Nasional “Veteran” J awa Timur
Dr. H. Dhani Ichsanudin Nur, SE, MM
NIP. 196309241989031001
KATA PENGANTAR
i
Dengan mengucapkan rasa syukur kehadirat ALLAH SWT atas taufik dan hidayah-Nya
sehingga penulis mampu untuk dapat menyelesaikan penelitian skripsi ini dengan baik dan lancer
sampai tersusunnya laporan skripsi ini dengan judul “Pengaruh Lingkungan Eksternal, Orientasi
Strategi dan Sistem Kontrol Akuntansi Terhadap Kinerja Manajerial Pada PT. Pelita Mekar
Semesta di GRESIK”.Penelitian skripsi ini dilaksanakan pada Agustus 2011 Mei 2012, guna menambah
wawasan dan pengetahuan mahasiswa serta menunjang teori yang didapat selama masih kuliah
juga sebagai bahan referensi di perpustakaan UPN “Veteran” Jawa Timur.Semua ini tidak terlaksana atau tercapai tanpa adanya bantuan dari semua pihak ataupun
instansi yang berhubungan dengan laporan ini oleh karena itu, dengan segala kerendahan hati
penulis menyampaikan ucapan terima kasih yang tak terhingga kepada yang terhormat :1. Bapak Prof. Dr H. R. Teguh Soedarto MP, Ir. Sutiyono, MT, selaku Rektor Universitas Pembangunan Nasional “Veteran” Jawa Timur.
2. Bapak Dr. Dhani Ichsanudin Nur, Se, MM selaku Dekan Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jawa Timur.
3. Bapak Drs. Ec. H. R.A. Suwaidi, MS selaku Wakil Dekan Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jawa Timur.
4. Ibu Dr. Sri Trisnaningsih SE, MSi selaku Kaprogdi Fakultas Ekonomi Jurusan Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur.
5. Bapak Drs. Ec. Sjarief Hidayat, MSi selaku dosen pembimbing yang dengan kesabaran,
ketelatenan, dan kerelaan telah membimbing dan memberi petunjuk sampai terseleseinya skripsi ini.
6. Bapak Drs. Ec. Sjarief Hidayat, MSi selaku dosen wali yang telah member Nasihat
selama ini.
7. Bapak dan Ibu Dosen beserta Staff Fakultas Ekonomi Universitas Pembangunan Nasional
“Veteran” Jawa Timur, khususnya program studi Akuntansi yang telah memberikan ilmu pengetahuan yang bermanfaat selama ini.
8. Segenap Pimpinan dan Staff PT. Pelita Mekar Semesta Gresik yang telah memberikan
informasi yang dibutuhkan dalam penyusunan skripsi ini.
9. Ayah dan Ibu, keluarga besar yang telah memberikan doa dan dukungan baik secara
moral maupun material.
10. Semua teman – teman mahasiswa UPN satu parallel dan seluruh pihak atau pribadi yang
telah membantu penyusunan skripsi ini yang tidak dapat disebutkan satu persatu.
Akhir kata semoga laporan tugas akhir ini berguna bagi semua Amin.
Surabaya, 15 Mei 2012 Penyusun ii iii DAFTAR ISI KATA PENGANTAR……………………………………………………… i
DAFTAR ISI………………………………………………………………… iii
DAFTAR TABEL…………………………………………………………... vii
DAFTAR GAMBAR……………………………………………………….. viii
DAFTAR LAMPIRAN……………………………………………………… ix
ABSTRAKSI………………………………………………………………… xBAB I PENDAHULUAN
1.1 Latar Belakang ·························································· 1
2.2.1. Lingkungan·······················································
23
2.2.2.2. Dimensi - Dimensi Orientasi srategi ················
22
2.2.2.1. Pengertian Orientasi Strategis ························
22
20
2.2.1.4. Diagnosis dan Analisis Lingkungan ·················
17
2.2.1.3. Faktor – Faktor Lingkungan Eksternal ··············
2.2.1.2. Lingkungan Eksternal ································· 16
2.2.1.1. Pengertian Lingkungan ······························· 14
14
14
2.2. Landasan Teori ··························································
9
2.1. Hasil Penelitian Terdahulu ·············································
6 BAB II TINJ AUAN PUSTAKA
1.4 Manfaat Penelitian ······················································
6
1.3 Tujuan Penelitian ·······················································
6
1.2 Perumusan Masalah ·····················································
2.2.2. Orientasi Strategi ················································
2.2.3. Sistem Kontrol Akuntansi ······································ 25
2.2.3.1. Pengertian perencanaan ······························· 29
iv
3.1.1 Definisi Operasi··················································
2.3. Kerangka Pikir ····························································
45
2.4. Hipotesis ··································································· 46
BAB III METODE PENELITIAN
3.1. Definisi Operasional dan Teknik Pengukuran variabel ··················
47
47
2.2.8. Pengaruh Lingkungan Eksternal, Orientasi Strategi, Dan
Sistem Kontrol Akuntansi Terhadap Kinerja
Manajerial ························································
3.1.2. Pengukuran Variabel ············································
50
3.2. Teknik Penentuan Sanpel·····················································
53
3.2.1. Populasi dan Sampel·············································
53 3.3. Teknik Pengumpulan Data··················································· 54 3.3.1. Jenis dan Sumber Data ·········································· 54
42
42
2.2.3.2. Pengertian Pelaporan ·································· 29
2.2.4.3. Penilaian Kinerja Manajerial ························
2.2.3.3. Pengertian Monitoring ································ 31
2.2.4. Kinerja Manajerial ·············································
32
2.2.4.1. Pengertian Kinerja Perusahaan ·······················
32
2.2.4.2. Tugas Manajerial ······································ 33
35
2.2.7. Pengaruh Sistem Kontrol Akuntansi Terhadap Kinerja
Manajerial ·······················································
2.2.4.4. Manfaat dan Tahap Penilaian Kinerja manajerial ····································· 36
2.2.4.5. Tingkat Manajemen dan Keterampilan Manajerial ···························· 38
2.2.5. Pengaruh Lingkungan Eksternal Terhadap Kinerja
Manajerial ·······················································
39
2.2.6. Pengaruh Orientasi Strategi Terhadap Kinerja
Manajerial ······················································
40
3.3.2. Metode pengumpulan Data ······································ 54
3.4. Uji Kualitas data ·························································
55
3.4.1. Uji Validitas Data ·················································
55
3.4.2. Uji Releabilitas ···················································
55
3.4.3. Uji Normalitas ···················································
55
3.5. Asumsi Klasik ······························································· 56
3.6. Teknik Analisis dan Uji Hipotesis ········································
58
3.6.1. Teknis Analisis ···················································
58
3.6.2. Uji Hipotesis ······················································
59
3.6.2.1. Uji Kesatuan Model atau Uji F ························
59
3.6.2.2. Uji Parsial atau Uji T ··································· 60
BAB IV HASIL ANALISIS DAN PEMBAHASAN
4.1. Deskripsi Obyek Penelitian ················································
61
4.1.1. Sejarah Berdirinya PT. Pelita Mekar Semesta ················
61
4.1.2. Tujuan Perusahaan ················································
61
4.1.3. Struktur Organisasi Dan Deskripsi Jabatan ····················
62
4.2. Deskripsi Hasil Penelitian ··················································
67
4.2.1. Deskripsi Profil Responden ······································ 67
4.2.1.1. Jenis Kelamin ··········································· 67
4.2.1.2. Umur ·····················································
68
4.2.2. Deskripsi Jawaban Responden ·································· 69
4.2.2.1. Lingkungan Eksternal (X
1 ) ····························
69
4.2.2.2. Orientasi Strategi (X
2 ) ································· 71
4.2.2.3. Sistem Kontrol Akuntansi (X
3 ) ·······················
72
4.2.2.4. Kinerja Perusahaan (Y) ································ 74
4.3. Uji Kualitas Data ·····························································
75
4.3.1. Uji Validitas ························································
75
4.3.2. Uji Reabilitas ·······················································
79
4.3.3. Uji Normalitas ·····················································
79
4.4. Uji Asumsi Klasik ···························································
80
4.4.1. Multikolinieritas ···················································
81 v
4.4.2. Heteroskedastisitas ················································
82
4.5. Analisis Regresi Linier Berganda ·········································· 83
4.5.1. Persamaan Regresi ················································
83
4.5.2. Uji Kecocokan Model (Uji F) ···································· 85
4.5.3. Uji Pengaruh (Uji t) ···············································
86
4.6. Pembahasan ·································································· 89
4.6.1. Implikasi ····························································
89
4.6.2. Konfirmasi Hasil Penelitian Dengan Tujuan Dan Manfaat ·····················································
91
4.6.3. Perbedaan Dengan Penelitian Sebelumnya ····················
91
4.6.4. Keterbatasan penelitian ··········································· 94
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan ···································································· 95
5.2. Saran············································································ 96 DAFTAR PUSTAKA LAMPIRAN vi
DAFTAR TABEL
Tabel 1.1 Data target dan Realisasi Laba Tahun 2010 PT. PELITA MEKAR SEMESTA ·····················································5 Tabel 4.1 Deskripsi Profil Responden Berdasarkan Jenis
Kelamin ···································································· 67
Tabel 4.2 Deskripsi Profil Responden Berdasarkan Umur······················68 Tabel 4.3 Deskripsi Jawaban Responden Mengenai Lingkungan
Eksternal ··································································· 69
Tabel 4.4 Deskripsi Jawaban Responden Mengenai Orientasi Strategi ······································································ 71Tabel 4.5 Deskripsi Jawaban Responden Mengenai Sistem Kontrol Akuntansi ························································72 Tabel 4.6 Deskripsi Jawaban Responden Mengenai
Kinerja Perusahaan ·······················································
74 Tabel 4.7 Hasil Uji Validitas Variabel Lingkungan Eksternal (X
1 ) ······························································
76 Tabel 4.8 Hasil Uji Validitas Variabel Orientasi Strategi (X
2 ) ··················
77 Tabel 4.9 Hasil Uji Validitas Variabel Sistem Kontrol Akuntansi (X
3 ) ·····························································
77 Tabel 4.10 Hasil Uji Validitas Variabel Kinerja Perusahaan (Y) ················
78 Tabel 4.11 Hasil Uji Reabilitas Variable Penelitian ································
79 Tabel 4.12 Hasil Uji Normalitas ······················································
80 Tabel 4.13 Hasil Uji Multikolinieritas ···············································
81 Tabel 4.14 Hasil Uji Heteroskedastisitas ············································ 82