analisis aspek keperilakuan terhadap sistem akuntansi ... · xiv abstrak analisis aspek...
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ANALISIS ASPEK KEPERILAKUAN TERHADAP SISTEM
AKUNTANSI PERSEDIAAN PADA PT. INDOFRUIT SURABAYA
SKRIPSI
Diajukan Untuk Memenuhi Salah Satu Syarat
Dalam Memperoleh Gelar Sarjana Akuntansi
Program Studi Akuntansi
Diajukan Oleh:
DESKARINA YURI CAPRICIA
NPM : 14430121
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS WIJAYA KUSUMA SURABAYA
2018
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DAFTAR ISI
Halaman
Halaman Judul ..................................................................................................... i
Surat Pernyataan Bebas Plagiat ........................................................................... ii
Halaman Persetujuan ........................................................................................... iii
Halaman Susunan Dewan Penguji ...................................................................... iv
Kata Pengantar .................................................................................................... v
Daftar Isi ............................................................................................................. vii
Daftar Tabel ....................................................................................................... xi
Daftar Gambar ..................................................................................................... xii
Daftar Lampiran .................................................................................................. xiii
Intisari (Abstrak) ................................................................................................. xiv
BAB I PENDAHULUAN
1.1. Latar Belakang ........................................................................................... 1
1.2. Rumusan Masalah ...................................................................................... 3
1.3. Tujuan Penelitian ....................................................................................... 3
1.4. Manfaat Penelitian ..................................................................................... 3
1.5. Sistematika Skripsi .................................................................................... 4
BAB II TELAAH PUSTAKA
2.1. Landasan Teori .......................................................................................... 6
2.1.1 Pengertian Akuntansi ....................................................................... 6
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2.1.2 Sistem Akuntansi ............................................................................. 7
2.1.3 Sistem Akuntansi Persediaan .......................................................... . 13
2.1.4 Akuntansi Keperilakuan .................................................................. 14
2.2. Penelitian Sebelumnya............................................................................... 29
2.3. Hipotesis dan model analisis ..................................................................... 32
BAB III METODE PENELITIAN
3.1. Pendekatan Penelitian ................................................................................ 33
3.2. Populasi dan Sampel .................................................................................. 34
3.3. Identifikasi Variabel .................................................................................. 34
3.3.1 Variabel Independen ........................................................................ 35
3.3.2 Variabel Dependen ........................................................................... 35
3.4. Definisi Operasional Variabel ................................................................... 35
3.4.1 Aspek Keperilakuan ......................................................................... 36
3.4.2 Sistem Akuntansi Persediaan ........................................................... 36
3.5. Jenis dan Sumber Data............................................................................... 39
3.6. Prosedur Pengumpulan Data ..................................................................... 40
3.7. Teknik Analisis ......................................................................................... 42
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Gambaran Umum Perusahaan ................................................................... 48
4.1.1. Struktur Organisasi Perusahaan ..................................................... 48
4.1.2. Kegiatan Operasional Perusahaan ................................................. 49
4.2. Deskripsi Hasil Penelitian ......................................................................... 50
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4.2.1. Deskripsi Karakteristik Responden ............................................... 50
4.2.2. Karakteristik Jenis kelamin Responden ........................................ 50
4.2.3. Karakteristik Usia Responden ....................................................... 51
4.2.4. Karakteristik Pendidikan Terakhir Responden ............................. 51
4.2.5. Karakteristik Divisi Responden .................................................... 52
4.3. Deskripsi Mengenai Variabel Penelitian ................................................... 52
4.3.1. Deskripsi Mengenai Variabel Sikap (X1) ..................................... 53
4.3.2. Deskripsi Mengenai Variabel Emosi (X2) .................................... 54
4.3.3. Deskripsi Mengenai Variabel Motivasi (X3) ................................ 54
4.3.4. Deskripsi Mengenai Variabel Persepsi (X4) ................................. 55
4.3.5. Deskripsi Mengenai Variabel Penerapan Sistem Akuntansi
Persediaan (Y)................................................................................ 55
4.4. Hasil Analisis Data .................................................................................... 56
4.4.1. Hasil Pengujian Validitas ............................................................... 56
4.4.2. Hasil Pengujian Reabilitas ............................................................. 57
4.4.3. Uji Asumsi Klasik .......................................................................... 58
4.4.3.1. Uji Normalitas .................................................................. 58
4.4.3.2. Uji Multikolinearitas ........................................................ 59
4.4.3.3. Uji Heteroskedastisitas ..................................................... 60
4.4.4. Hasil Pengujian Regresi Linear Berganda .................................... 61
4.5. Uji Hipotesis ............................................................................................. 64
4.5.1. Hasil Pengujian Secara Simultan (Uji F) ...................................... 64
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4.5.2. Hasil Pengujian Secara Parsial (Uji t) ...................................... 65
BAB V SIMPULAN DAN SARAN
5.1. Kesimpulan ........................................................................................... 69
5.2. Saran ..................................................................................................... 69
DAFTAR PUSTAKA..................................................................................... 70
LAMPIRAN
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DAFTAR TABEL
Halaman
Tabel 2.1. Penelitian Sebelumnya .................................................................. 29
Tabel 3.1. Matriks Variabel Penelitian .......................................................... 37
Tabel 4.1. Karakteristik Jenis Kelamin Responden ....................................... 50
Tabel 4.2. Karakteristik Usia Responden ....................................................... 51
Tabel 4.3. Karakteristik Pendidikan Terakhir Responden ............................. 51
Tabel 4.4. Karakteristik Divisi Responden .................................................... 52
Tabel 4.5. Kategori Mean Masing-masing Variabel ...................................... 53
Tabel 4.6. Jawaban Responden Mengenai Variabel Sikap (X1) .................... 53
Tabel 4.7. Jawaban Responden Mengenai Variabel Emosi (X2) ................... 54
Tabel 4.8. Jawaban Responden Mengenai Variabel Motivasi (X3) ............... 54
Tabel 4.9. Jawaban Responden Mengenai Variabel Persepsi (X4) ................ 55
Tabel 4.10. Jawaban Responden Mengenai Variabel Penerapan Sistem
Akuntansi Persediaan (Y) .............................................................. 55
Tabel 4.11. Hasil Pengujian Validitas Masing-masing Variabel ..................... 56
Tabel 4.12. Hasil Pengujian Reabilitas ............................................................ 58
Tabel 4.13. Nilai Variance Inflation Factor dan Nilai Tolerance ..................... 60
Tabel 4.14. Anova b ......................................................................................... 65
Tabel 4.15. Hasil Uji t ...................................................................................... 66
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DAFTAR GAMBAR
Halaman
Gambar 2.1. Model Konseptual Penelitian ........................................................ 32
Gambar 4.1. Stuktur Organisasi Perusahaan ..................................................... 48
Gambar 4.2. Grafik Pengujian Normalitas Data ................................................ 59
Gambar 4.3. Grafik Pengujian Heteroskedastisitas ............................................ 61
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DAFTAR LAMPIRAN
Lampiran 1. Struktur Organisasi PT. Indofruit Surabaya
Lampiran 2. Kuesioner Penelitian
Lampiran 3. Hasil Pengujian Penelitian (Output SPSS)
Lampiran 4. Surat Keterangan Penelitian
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ABSTRAK
ANALISIS ASPEK KEPERILAKUAN TERHADAP PENERAPAN SISTEM
AKUNTANSI PERSEDIAAN PADA PT. INDOFRUIT SURABAYA
Salah satu elemen terpenting dalam perusahaan dagang adalah persediaan. Untuk
mengelola persediaan dengan baik dibutuhkan sistem akuntansi yang memadai
agar dapat memberikan informasi yang tepat dan menunjang efektivitas
pengendalian persediaan. Keberhasilan suatu sistem informasi akuntansi tidak
lepas dari sumber daya manusia yang berperan sebagai subjek yang menjalankan
sistem akuntansi persediaan. Penelitian ini bertujuan untuk menganalisis pengaruh
aspek keperilakuan yakni sikap, emosi, motivasi, dan persepsi karyawan terhadap
sistem akuntansi persediaan yang dijalan oleh PT. Indofruit Surabaya sebagai
perusahaan importir buah-buahan. Populasi dalam penelitian ini adalah karyawan
PT. Indofruit Surabaya. Metode yang digunakan dalam penelitian ini adalah
metode regresi linear berganda. Hasil penelitian menunjukkan bahwa aspek
keperilakuan berpengaruh signifikan terhadap sistem akuntansi persediaan yang
dijalankan oleh perusahaan. Diharapkan perusahaan dapat lebih memperhatikan
aspek keperilakuan dalam menjalankan sistem yang ada sehingga nantinya sistem
dapat berjalan dengan efektif dan efisien sesuai dengan tujuan perusahaan.
Kata kunci: sistem akuntansi persediaan, aspek keperilakuan
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ABSTRACT
BEHAVIORAL ASPECT ANALYSIS TOWARDS THE APPLICATION OF
INVENTORY ACCOUNTING SYSTEM AT PT. INDOFRUIT SURABAYA
One of the most important elements in a trading company is inventory. To manage
inventory well, an adequate accounting system is needed in order to provide the
right information and support the effectiveness of inventory control. The success
of an accounting information system is inseparable from human resources who
act as subjects who run an inventory accounting system. This study aims to
analyze the influence of behavioral aspects namely attitudes, emotions,
motivation, and employee perceptions of the inventory accounting system run by
PT. Indofruit Surabaya as a fruit importer company. The population in this study
were employees of PT. Indofruit Surabaya. The method used in this research is
multiple linear regression method. The results showed that behavioral aspects
had a significant effect on the inventory accounting system run by the company. It
is expected that companies can pay more attention to behavioral aspects in
running the existing system so that later the system can run effectively and
efficiently in accordance with the company's goals.
Keywords: inventory accounting system, behavioral aspect