PENGARUH LATAR BELAKANG PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Dinas-Dinas di Provinsi Jawa Barat)

DAFTAR ISI

ABSTRAK ..................................................................................................... i
ABSTRACT .................................................................................................... iii
KATA PENGANTAR ................................................................................... v
UCAPAN TERIMA KASIH ........................................................................ viii
DAFTAR ISI .................................................................................................. x
DAFTAR GAMBAR ..................................................................................... xvi
DAFTAR TABEL ......................................................................................... xvii
DAFTAR LAMPIRAN ................................................................................. xix

BAB I PENDAHULUAN .............................................................................. 1
1.1

Latar Belakang ................................................................................. 1

1.2

Identifikasi Masalah ......................................................................... 5

1.3

Tujuan Penelitian ............................................................................. 5

1.4

Kegunaan Penelitian ........................................................................ 6

1.5

Lokasi dan Waktu Penelitian ........................................................... 7

BAB II TINJAUAN PUSTAKA ................................................................... 8
2.1

Tinjauan Teori ................................................................................... 8
2.1.1

Pengertian Akuntansi ............................................................... 8

2.1.2

Definisi Akuntansi Sektor Publik ............................................. 8

2.1.3

Penyusunan Laporan Keuangan Sektor Publik ........................ 8

2.1.4

Pengertian Pengaruh ................................................................ 9

2.1.5

Latar Belakang Pendidikan ...................................................... 10

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2.1.5.1

Pengertian Pendidikan ...................................................... 11

2.1.5.2

Tujuan Pendidikan ............................................................ 12

2.1.5.3

Jalur Pendidikan ................................................................ 12

2.1.6 Pemahaman Standar Akuntansi Pemerintahan ............................. 14
2.1.6.1

PSAP No.01 Penyajian Laporan Keuangan ..................... 16

2.1.6.2

PSAP No.02 Laporan Realisasi Anggaran Berbasis
Kas ................................................................................... 18

2.1.6.3

PSAP No.03 Laporan Arus Kas ....................................... 19

2.1.6.4

PSAP No.04 Catatan Atas Laporan Keuangan ................. 20

2.1.6.5

PSAP No.05 Akuntansi Persediaan .................................. 21

2.1.6.6

PSAP No.06 Akuntansi Investasi...................................... 22

2.1.6.7

PSAP No.07 Akuntansi Aset Tetap .................................. 23

2.1.6.8

PSAP No.08 Akuntansi Kontruksi Dalam Pengerjaan ..... 24

2.1.6.9

PSAP No.09 Akuntansi Kewajiban................................... 25

2.1.6.10 PSAP No.10 Koreksi Kesalahan, Perubahan Kebijakan
Akuntansi, Perubahan Estimasi Akuntansi dan Operasi
yang Tidak Dilanjutkan ..................................................... 26
2.1.6.11 PSAP No.11 Laporan Keuangan Konsolidasian .............. 28
2.1.6.12 PSAP No.12 Laporan Operasional .................................... 28
2.1.7

Kualitas Laporan Keuangan ..................................................... 29

2.1.7.1

Pengertian Kualitas .......................................................... 29

2.1.8

Pengertian Laporan Keuangan ................................................. 29

2.1.9

Entitas Akuntansi dan Pelaporan ............................................. 29

2.1.10 Peranan dan Tujuan Pelaporan Keuangan ................................ 30
2.1.10.1

Peranan Laporan Keuangan ........................................... 30

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2.1.10.2

Tujuan Pelaporan Keuangan .......................................... 32

2.1.10.3

Komponen Laporan Keuangan ...................................... 33

2.1.10.4

Dasar Hukum Pelaporan Keuangan ............................... 33

2.1.11

Karakteristik Kualitatif Laporan Keuangan ............................ 34

2.1.11.1

Relevan ........................................................................... 35

2.1.11.2

Andal .............................................................................. 36

2.1.11.3

Dapat Dibandingkan ...................................................... 36

2.1.11.4

Dapat Dipahami ............................................................. 37

2.1.12 Unsur Laporan Keuangan ........................................................ 37
2.1.12.1

Laporan Realisasi Anggaran .......................................... 37

2.1.12.2

Laporan Perubahan Saldo Anggaran Lebih ................... 38

2.1.12.3

Neraca ............................................................................ 38

2.1.12.4

Laporan Operasional ...................................................... 38

2.1.12.5

Laporan Arus Kas .......................................................... 38

2.1.12.6

Laporan Perubahan Ekuitas ........................................... 38

2.1.12.7

Catatan atas Laporan Keuangan ..................................... 39

2.2

Penelitian Terdahulu ........................................................................ 39

2.3

Kerangka Pemikiran ......................................................................... 40

2.4

2.3.1

Hubungan Latar Belakang Pendidikan Terhadap Kualitas
Laporan Keuangan Pemerintah Daerah .................................... 40

2.3.2

Hubungan Latar Belakang Pendidikan Melalui Pemahaman
Standar Akuntansi Pemerintahan Terhadap Kualitas
Laporan Keuangan Pemerintah Daerah ................................... 41

Hipotesis Penelitian ........................................................................... 43

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BAB III OBJEK DAN METODE PENELITIAN ...................................... 44
3.1

Objek Penelitian ............................................................................... 44

3.2

Populasi dan Sampel Penelitian ....................................................... 44

3.3

Metode Penelitian ............................................................................. 46
3.3.1

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

3.3.2

Operasionalisasi Variabel ......................................................... 48

3.3.2.1

Identifikasi Variabel Bebas dan Variabel
Terikat .............................................................................. 48

3.3.2.2
3.3.3

Pengukuran Variabel ........................................................ 53

Metode Analisis Data ............................................................... 56

3.3.3.1

Uji Validitas dan Reliabilitas ........................................... 57

3.3.3.1.1

Uji Validitas ............................................................. 57

3.3.3.1.2

Uji Reliabilitas ......................................................... 58

3.3.3.2

Analisis Korelasi Pearson ................................................ 60

3.3.4

Analisis Regresi Linear Berganda ............................................ 61

3.3.5

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

3.3.5.1

Uji Parsial (t-test) .............................................................. 62

3.3.5.2

Uji Simultan (F test) .......................................................... 63

3.3.6

Uji Koefisien Determinasi......................................................... 64

3.3.7

Penetapan Tingkat Signifikansi ................................................ 64

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

Hasil Penelitian ................................................................................ 65
4.1.1

Gambaran Umum Responden .................................................. 65

4.1.2

Gambaran Variabel Penelitian ................................................. 67

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4.1.2.1

Gambaran Mengenai Variabel Latar Belakang
Pendidikan ........................................................................ 67

4.1.2.2

Gambaran Mengenai Variabel Pemahaman Standar
Akuntansi Pemerintahan (SAP) ........................................ 75

4.1.2.3

Gambaran Mengenai Variabel Kualitas Laporan
Keuangan .......................................................................... 81

4.1.3

Uji Validitas dan Reliabilitas ................................................... 91

4.1.3.1

Hasil Pengujian Validitas ................................................. 91

4.1.3.2

Hasil Pengujian Reliabilitas ............................................. 93

4.1.4

Analisis Koefisien Korelasi Pearson ........................................ 95

4.1.5

Analisis Regresi Linear Berganda ............................................. 97

4.1.6

Pengujian Hipotesis................................................................... 98

4.1.6.1

Pengujian Hipotesis Secara Parsial (Uji t) ........................ 98

4.1.6.2

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

4.1.7
4.2

Analisis Koefisien Determinasi................................................. 101

Pembahasan ...................................................................................... 103
4.2.1

Pengaruh Latar Belakang Pendidikan Terhadap Kualitas
Laporan Keuangan Pemerintah Daerah ................................... 103

4.2.2

Pengaruh Pemahaman Standar Akuntansi Pemerintahan
Terhadap Kualitas Laporan Keuangan Pemerintah
Daerah ...................................................................................... 104

4.2.3

Pengaruh Latar Belakang Pendidikan Terhadap
Kualitas Laporan Keuangan Pemerintah Daerah Melalui
Pemahaman Standar Akuntansi Pemerintahan ......................... 105

BAB V KESIMPULAN DAN SARAN ......................................................... 107
5.1

Kesimpulan ...................................................................................... 107

5.2

Saran ................................................................................................. 107

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DAFTAR PUSTAKA
LAMPIRAN

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