DAFTAR ISI
TANDA PERSETUJUAN SKRIPSI		i
SURAT PERNYATAAN		ii
KATA PENGANTAR		iii
ABSTRACT		v
ABSTRAK		vi
DAFTAR ISI		vii
DAFTAR GAMBAR		x
DAFTAR TABEL		xi
DAFTAR LAMPIRAN		xii
BAB I 	PENDAHULUAN 
1.1.	Latar Belakang	1
1.2.	Perumusan Masalah	7
1.3.	Tujuan Penelitian	7
1.4.	Manfaat Penelitian	8
1.5.	Sistematika Penelitian	8

BAB II 	Landasan Teori dan Pengembangan Hipotesis					
2.1	Laporan Keuangan	10
2.1.1.	Pertanggungjawaban Publik..... 	15
2.1.2.	ketepatan Waktu..... 	16
2.2	Audit	17
2.2.1    Audit Pemerintah Daearah................................................18
2.2.2    Jenis-jenis Audit Sektor Publik.........................................19
2.3	Audit Report Lag	20
2.4	Teori Keagenan (Agency Teory)	23
2.5	Faktor-faktor yang mempengaruhi ARL Pemda	25
                        2.5.1  Latar Belakang pendidikan kepala daerah.......	25
2.5.2 Ukuran Pemerintah Daerah .................................................27
2.5.3 Opini Audit...........................................................................31
2.6	Pengembangan Hipotesis	34
2.6.1 Pengaruh Latar Belakang Pendidikan Kepala Daerah Ter-hadap Audit Report Lag	34
2.6.2 Pengaruh Ukuran Pemerintah Daerah Terhadap Audit Report Lag	36
2.6.3 Pengaruh Opini Audit Terhadap Audit Report Lag..............36
2.7	Kerangka Penelitian	37

BAB III 	Metode Penelitian
3.1	Jenis Penelitian	39
3.2	Objek, Populasi dan Sampel Penelitian	39
3.3	Data Penelitian	40
3.4	Variabel.........................................................................................41
3.4.1 Variabel Dependen (Y)........................................................41
3.4.2 Variabel Independen (X)......................................................42
3.5	Metode Analisis Data....................................................................43
3.5.1 Uji Normalitas......................................................................44
3.5.2 Uji Multikolinieritas.............................................................44
3.5.3 Uji Autokorelasi...................................................................44
3.5.4 Uji Heteroskedastisitas.........................................................45
3.6	Pengujian Hipotesis.......................................................................45
3.6.1 Uji F......................................................................................46
3.6.2 Uji (R-Square) …………………………………..................47
3.6.3 Uji T…………......................................................................47
BAB IV Analisis Dan Pembahasan
  4.1   Deskripsi Objek Penelitian…………….........................................49
  4.2  Pengujian Asumsi Klasik.................................................................52
          4.2.1 Uji Normalitas........................................................................52
                       4.2.2 Uji Multikolinearitas..............................................................54
          4.2.3 Uji Autokorelasi.....................................................................55
          4.2.4 Uji Heteroskedastisitas...........................................................56
   4.3  Hasil Pengujian Hipotesis ..............................................................57
	4.3.1 Analisis Model Persamaan Regresi.......................................57
	4.3.2 Pengujian F-Statistik ............................................................59
	4.3.3 Pengujian (R-Square) ...........................................................60
	4.3.4 Pengujian T...........................................................................61
   4.4 Pembahasan………………………………………………………..63
4.4.1 Pengaruh Latar Belakang Pendidikan Kepala Daerah  Terhadap Audit Report lag...................................................63
4.4.2 Pengaruh Ukuran Pemerintah Daerah Terhadap Audit Report lag.........................................................................................65
4.4.3 Pengaruh Opini Audit Terhadap Audit Report Lag………..66
        
BAB V Penutup
	   5.1   Kesimpulan.....................................................................................68
	   5.2   Implikasi..........................................................................................69
	   5.3   Keterbatasan....................................................................................69
	   5.4   Saran................................................................................................70
DAFTAR PUSTAKA...........................................................................................72
LAMPIRAN..........................................................................................................74

DAFTAR GAMBAR

Gambar 2.1  Model Penelitian	..38

DAFTAR TABEL

Tabel 4.1  Proses Seleksi Sampel dengan Kriteria		49
Tabel 4.2  Statistik Deskriptif Variabel-Variabel Penelitian		50
Tabel 4.3  Normalitas Data		53
Tabel 4.4  Normalitas Data		54
Tabel 4.5 Pengujian Multikolinearitas		55
Tabel 4.6 Pengujian Autokorelasi		56
Tabel 4.7  Model Heterokedastisitas (Model Glejser)		57
Tabel 4.8  Hasil Pengujian Hipotesis		58
Tabel 4.9  Hasil Pengujian F		60
Tabel 4.10 Hasil Pengujian Koefisien Determinasi		61

DAFTAR LAMPIRAN

Lampiran 1  Daftar Sampel Pemerintah Daerah		74
Lampiran 2  Hasil Uji Statistik Deskriptif		76
Lampiran 3  Hasil Uji Normalitas Data		77
Lampiran 3  Hasil Uji Asumsi Klasik		78
Lampiran 3  Hasil Uji Hipotesis		80