PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN KEUANGAN MADRASAH (Pada MTs Negeri Se-Kab. Bandung) DARMAWAN, SPd.,MAB SEKOLAH TINGGI ILMU ADMINISTRASI LEMBAGA ADMINISTRASI NEGARA PROGRAM MAGISTER ILMU ADMINISTRASI MANAJEMEN KEUANGAN NEGARA JAKARTA
ii DAFTAR ISI BAB I PENDAHULUAN .................................................................................. 1 A.
Latar Belakang Masalah ................................................................................ 1 B.
Pokok Permasalahan .................................................................................... 6 C.
Tujuan dan Manfaat Penelitian ..................................................................... 7 1.
Tujuan Penelitian ..................................................................................... 7 2.
Manfaat Penelitian .................................................................................. 7 BAB II LANDASAN TEORITIS ....................................................................... 9 A.
Tinjauan Teori dan Konsep Kunci ............................................................... 9 a.
Manajemen Keuangan ............................................................................ 9 b.
Akuntabilitas .......................................................................................... 26 c.
Trasnparansi ........................................................................................... 34 d.
Pengertian dan Karakteristik Madrasah ................................................. 37 B.
Definisi Operasional Variabel dan Indikator .............................................. 40 C.
Model Penelitian ......................................................................................... 43 a.
Hubungan antara Akuntabilitas dengan Pengelolaan Keuangan ............ 44 b.
Hubungan antara Transparansi dengan Pengelolaan Keuangan ............. 48 c.
Hubungan antara Akuntabilitas dan Transparansi dengan Pengelolaan keuangan ............................................................................ 50 D.
Rumusan Hipotesis .................................................................................... 51 BAB III METODOLOGI PENELITIAN............................................................ 52 A.
Metode Penelitian ......................................................................................... 52 B.
Populasi, Sampel dan Teknik Sampling ....................................................... 53
iii C.
Jenis dan Teknik Pengumpulan Data ........................................................... 54 D.
Metode dan Teknik Analisis Data ................................................................ 55 BAB IV HASIL PENELITIAN ......................................................................... 68 1.
Objek Penelitian ........................................................................................... 68 2.
Deskripsi Data .............................................................................................. 79 3.
Hasil Uji Validitas dan Realibilitas .............................................................. 82 a.
Pengujian Validitas ................................................................................ 82 b.
Pengujian Realibilitas ............................................................................. 85 c.
Pengujian Asumsi Klasik ....................................................................... 86 4.
Analisis Deskriptif ....................................................................................... 92 5.
Pengujian Hipotesis ...................................................................................... 108 6.
Pembahasan Hasil Penelitian ....................................................................... 125 a.
Hasil Penelitian ...................................................................................... 125 a.
Pengaruh Akuntabilitas terhadap Pengelolaan Keuangan ................ 125 b.
Pengaruh Transparansi terhadap Pengelolaan Keuangan ................ 128 c.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan keuangan .......................................................................................... 132 b.
Analisis Konsolidasi Hasil Penelitian .................................................... 135 7.
Keterbatasan Penelitian ................................................................................ 139 BAB V KESIMPULAN DAN SARAN ............................................................. 141 A.
Kesimpulan .................................................................................................. 141 B.
Saran ............................................................................................................. 146 Daftar Pustaka .................................................................................................... 148
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