PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA:Studi Pada Perusahaan PT. Indo Kodrsa Tbk dan PT. Astra Internasional Tbk Tahun 2006-2015

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Universitas Pendidikan Indonesia | perpustakaan.upi.edu

DAFTAR ISI

ABSTRAK ... Error! Bookmark not defined.

ABSTRACT ... Error! Bookmark not defined.

KATA PENGANTAR ... Error! Bookmark not defined.

UCAPAN TERIMAKASIH... Error! Bookmark not defined.

DAFTAR ISI ... viii DAFTAR TABEL ... xi DAFTAR GAMBAR ... xii

BAB I PENDAHULUAN ... Error! Bookmark not defined.

1.1 Latar Belakang Penelitian ... Error! Bookmark not defined. 1.2 Identifikasi Masalah ... Error! Bookmark not defined. 1.3 Rumusan Masalah ... Error! Bookmark not defined. 1.4 Tujuan Penelitian ... Error! Bookmark not defined. 1.5 Kegunaan Penelitian ... Error! Bookmark not defined.

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN

HIPOTESIS ... Error! Bookmark not defined. 2.1 Kajian Pustaka ... Error! Bookmark not defined.

2.1.1 Teori Keagenan (agency theory) ... Error! Bookmark not defined. 2.1.2 Konsep Manajemen Laba ... Error! Bookmark not defined. 2.1.2.1 Definisi Manajemen Laba ... Error! Bookmark not defined. 2.1.2.2 Pola dalam Manajemen Laba ... Error! Bookmark not defined. 2.1.2.3 Faktor-Faktor yang Mempengaruhi Manajemen Laba ... Error! Bookmark not defined.

2.1.2.4 Pengukuran Manajemen Laba ... Error! Bookmark not defined. 2.1.3 Konsep Earning Power ... Error! Bookmark not defined. 2.1.3.1 Definisi Earning Power ... Error! Bookmark not defined.

2.1.3.2 Faktor yang Mempengaruhi Earning Power Error! Bookmark not

defined.

2.1.3.3 Pengukuran Earning Power ... Error! Bookmark not defined. 2.1.4 Konsep Leverage ... Error! Bookmark not defined. 2.1.4.1 Definisi Leverage ... Error! Bookmark not defined. 2.1.4.2 Jenis-Jenis Rasio Leverage ... Error! Bookmark not defined. 2.1.4.3 Perhitungan Leverage ... Error! Bookmark not defined.

2.1.5 Konsep Good Corporate Governance ... Error! Bookmark not defined.

2.1.5.1 Definisi Good Corporate Governance ... Error! Bookmark not defined.

2.1.5.2 Indiktor-Indikator Good Corporate Governance . Error! Bookmark not defined.

2.1.5.3 Pengukuran Good Corporate Governance .... Error! Bookmark not defined.

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

2.1.6 Keterkaitan Earning Power Terhadap Manajemen Laba ... Error! Bookmark not defined.

2.1.7 Keterkaitan Leverage Terhadap Manajemen Laba ... Error! Bookmark not defined.

2.1.8 Keterkaitan Good Corporate Governance Terhadap

Manajemen Laba... Error! Bookmark not defined. 2.1 Penelitian Terdahulu ... Error! Bookmark not defined. 2.2 Kerangka Pemikiran ... Error! Bookmark not defined. 2.3 Hipotesis ... Error! Bookmark not defined.

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

3.1 Objek Penelitian ... Error! Bookmark not defined. 3.2 Metode Penelitian ... Error! Bookmark not defined. 3.2.1 Jenis Penelitian dan Metode yang Digunakan ... Error! Bookmark not defined.

3.2.2 Operasionalisasi Variabel ... Error! Bookmark not defined. 3.2.3 Jenis dan Sumber Data ... Error! Bookmark not defined.

3.2.4 Populasi, Sampel, dan Teknik Penarikan Sampel Error! Bookmark not

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3.2.4.1 Populasi ... Error! Bookmark not defined. 3.2.4.2 Sampel ... Error! Bookmark not defined. 3.2.4.3 Teknik Sampling ... Error! Bookmark not defined. 3.2.5 Teknik Pengumpulan Data ... Error! Bookmark not defined. 3.2.6 Rancangan Analisis Data ... Error! Bookmark not defined. 3.2.6.1 Rancangan Analisis Data Deskriptif ... Error! Bookmark not defined.

3.2.6.2 Rancangan Analisis Data Verifikatif ... Error! Bookmark not defined.

3.2.7 Pengujian Hipotesis ... Error! Bookmark not defined. 3.2.7.1 Uji Keberartian Regresi (Uji F) ... Error! Bookmark not defined. 3.2.7.2 Uji Keberartian Koefisien Regresi (Uji t) .... Error! Bookmark not defined.

BAB IV HASIL DAN PEMBAHASAN ... Error! Bookmark not defined.

4.1 Hasil Penelitian ... Error! Bookmark not defined. 4.1.1 Profil Perusahaan ... Error! Bookmark not defined. 4.1.2 Gambaran Earning Power Pada perusahaan PT. Indo Kordsa Tbk dan PT.Astra Internasional Tbk ... Error! Bookmark not defined. 4.1.3 Gambaran Leverage Pada perusahaan PT. Indo Kordsa Tbk dan

PT.Astra Internasional Tbk ... Error! Bookmark not defined. 4.1.4 Gambaran Good Corporate Governace Pada Perusahaan Pt. Indo Kordsa Tbk Dan Pt. Astra Internasional Tbk ... Error! Bookmark not defined.

4.1.5 Gambaran Manajemen Laba Pada perusahaan PT. Indo Kordsa Tbk dan PT.Astra Internasional Tbk ... Error! Bookmark not defined. 4.2 Rancangan Analisis Data Verifikatif ... Error! Bookmark not defined. 4.2.1 Uji Asumsi Klasik ... Error! Bookmark not defined. 4.2.1.1 Uji Normalitas ... Error! Bookmark not defined. 4.2.1.2 Uji Linearitas ... Error! Bookmark not defined. 4.2.1.3 Uji Multikolinearitas ... Error! Bookmark not defined. 4.2.1.4 Uji Heterokedastisitas ... Error! Bookmark not defined. 4.2.1.5 Uji Autokorelasi ... Error! Bookmark not defined. 4.3 Analisis Regresi Linier Multipel ... Error! Bookmark not defined. 4.4 Uji Hipotesis ... Error! Bookmark not defined. 4.4.1 Uji Keberartian Regresi (Uji F) ... Error! Bookmark not defined.

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

4.4.2 Uji Keberartian Koefisien Regresi (Uji t) ... Error! Bookmark not defined.

4.5 Temuan Hasil Penelitian ... Error! Bookmark not defined. 4.5.1 Temuan hasil teoritis ... Error! Bookmark not defined. 4.5.1.1 Earning power (ROA) ... Error! Bookmark not defined. 4.5.1.2 Leverage (DAR) ... Error! Bookmark not defined. 4.5.1.3 Good Corporate Governance ... Error! Bookmark not defined. 4.5.1.4 Manajemen Laba (DAC) ... Error! Bookmark not defined. 4.5.1.5 Pengaruh Earning Power Terhadap Manajemen Laba ... Error! Bookmark not defined.

4.5.1.6 Pengaruh Leverage Terhadap Manajemen Laba . Error! Bookmark

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

4.5.1.7 Pengaruh Good Corporate Governance Terhadap

Manajemen Laba ... Error! Bookmark not defined. 4.5.2 Temuan Hasil Empirik ... Error! Bookmark not defined. 4.5.2.1 Earning power (ROA) ... Error! Bookmark not defined. 4.5.2.2 Leverage (DAR) ... Error! Bookmark not defined. 4.5.2.3 Good Corporate Governance ... Error! Bookmark not defined. 4.5.2.4 Manajemen Laba (DAC) ... Error! Bookmark not defined. 4.5.2.5 Pengaruh Earning Power Terhadap Manajemen Laba ... Error! Bookmark not defined.

4.5.2.6 Pengaruh Leverage Terhadap Manajemen Laba . Error! Bookmark

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4.5.2.7 Pengaruh Good Corporate Governance Terhadap

Manajemen Laba ... Error! Bookmark not defined. 4.6 Implikasi Hasil Penelitian Terhadap Pengembangan Pendidikan

Manajemen Bisnis ... Error! Bookmark not defined.

BAB V KESIMPULAN DAN REKOMENDASI . Error! Bookmark not defined.

5.1 Kesimpulan ... Error! Bookmark not defined. 5.2 Rekomendasi ... Error! Bookmark not defined.

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

DAFTAR TABEL

Nomor Judul Halaman

1 Hasil Discretionary Accrual (DAC) Pada Perusahaan Pt. Indo

Kodrsa Tbk (Bram) Dan Pt. Astra Internasional (Asii) Pada

Tahun 2006-2015 ... Error! Bookmark not defined.

2 Hasil Penelitian Yang Berkaitan .... Error! Bookmark not defined.

3 Operasionalisasi Variabel ... Error! Bookmark not defined. 4 Jenis Dan Sumber Data ... Error! Bookmark not defined.

5 Earning Power Pt. Indo Kordsa Dan Pt. Astra Internasional

6 Leverage Pt. Indo Kordsa Dan Pt. Astra Internasional

7 Skor Dan Kategori CGPI... Error! Bookmark not defined.

8 Skor CGPI Perusahaan Yang Secara Berturut-Turut Mengikuti

Pemeringkatan CGPI Tahun 2006-2015 ... Error! Bookmark not defined.

9 Hasil Manajemen Laba (Dac) Tahun 2006-2015 Error! Bookmark

not defined.

10 Tindakan Manajemen Laba Pt. Indo Kodrsa Dan Pt. Astra

Internasional ... Error! Bookmark not defined.

11 Uji Normalitas Dengan Uji Kolmogorov-SmirnovError! Bookmark

not defined.

12 Uji Asumsi Linearitas... Error! Bookmark not defined. 13 Varian Infloating Factor ... Error! Bookmark not defined. 14 Uji Autokorelasi ... Error! Bookmark not defined. 15 Uji Regresi Linier Multipel ... Error! Bookmark not defined. 16 Hasil Pengujian Uji F ... Error! Bookmark not defined. 17 Hasil Pengujian Uji t ... Error! Bookmark not defined.

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Fathya Zahirah Nurjanah, 2018

PENGARUH EARNING POWER, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

DAFTAR GAMBAR

Nomor Judul Halaman

1 Kerangka Pemikiran Pengaruh Earning Power,Leverage,Good

Corporate Governance Terhadap Manajemen LabaError! Bookmark not defined.

2 Paradigma Penelitian ... Error! Bookmark not defined.

3 Perkembangan Keuangan Perusahaan Pt. Indo Kodrsa Tbk Tahun

2006-2015... Error! Bookmark not defined.

4 Perkembangan Pendapatan Bersih dan Laba Berih Pt. Astra

Internasional Tbk Tahun 2006-2015Error! Bookmark not defined.

5 Rata-Rata Earning Power (ROA) Pt. Indo Kodrsa Tbk dan Pt. Astra

6 Rata-Rata Leverage (DAR) Pt. Indo Kodrsa Tbk dan Pt. Astra

7 Rata-Rata Skor GCG Pt. Indo Kodrsa Tbk dan Pt. Astra

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