DAFTAR ISI - eprints.stainkudus.ac.ideprints.stainkudus.ac.id/108/3/file 3.pdf · xiii DAFTAR...
5
x DAFTAR ISI Hal Halaman Judul...................................................................................... i Halaman Persetujuan Pembimbing....................................................... ii Halaman Pengesahan............................................................................ iii Halaman Pernyataan............................................................................. iv Halaman Motto..................................................................................... v Halaman Persembahan......................................................................... vi Kata Pengantar..................................................................................... vii Daftar Isi............................................................................................... ix Daftar Gambar dan tabel……………………………………………… xii Abstrak................................................................................................. xiii BAB I PENDAHULUAN A. Latar Belakang....................................................... 1 B. Rumusan Masalah.................................................. 8 C. Tujuan Penelitian................................................... 9 D. Kegunaan Hasil Penelitian..................................... 9 E. Sistematika Penulisan Skripsi……………………. 10 BAB II LANDASAN TEORETIS A. Deskripsi Teori...................................................... 12 1) Teori Agensi.................................................... 12 2) Corporate Governance.................................... 17 1. Pengertian Corporate Governance............ 17 2. Prinsip-Prinsip Good Corporate Governance................................................ 20 3. Karakteristik Good Corporate Governance .............................................. 22 4. Manfaat Good Corporate Governance...... 24 5. Struktur Corporate Governance............... 25 a. Komisaris Independen......................... 26 b. Kepemilikan Manajerial...................... 30 c. Kepemilikan Institusional.................... 30
Transcript of DAFTAR ISI - eprints.stainkudus.ac.ideprints.stainkudus.ac.id/108/3/file 3.pdf · xiii DAFTAR...
x
DAFTAR ISI
Hal
Halaman Judul...................................................................................... i
Halaman Persetujuan Pembimbing....................................................... ii
Halaman Pengesahan............................................................................ iii
Halaman Pernyataan............................................................................. iv
Halaman Motto..................................................................................... v
Halaman Persembahan......................................................................... vi
Kata Pengantar..................................................................................... vii
Daftar Isi............................................................................................... ix
Daftar Gambar dan tabel……………………………………………… xii
Abstrak................................................................................................. xiii
BAB I PENDAHULUAN
A. Latar Belakang....................................................... 1
B. Rumusan Masalah.................................................. 8
C. Tujuan Penelitian................................................... 9
D. Kegunaan Hasil Penelitian..................................... 9
E. Sistematika Penulisan Skripsi……………………. 10
BAB II LANDASAN TEORETIS
A. Deskripsi Teori...................................................... 12
1) Teori Agensi.................................................... 12
2) Corporate Governance.................................... 17
1. Pengertian Corporate Governance............ 17
2. Prinsip-Prinsip Good Corporate
Governance................................................ 20
3. Karakteristik Good Corporate
Governance .............................................. 22
4. Manfaat Good Corporate Governance...... 24
5. Struktur Corporate Governance............... 25
a. Komisaris Independen......................... 26
b. Kepemilikan Manajerial...................... 30
c. Kepemilikan Institusional.................... 30
xi
d. Komite Audit....................................... 31
3) Audit................................................................. 32
1. Pengertian Audit......................................... 32
2. Macam-Macam Auditing........................... 33
3. Hubungan Akuntansi dengan
Pengauditan............................................... 36
4. Manfaat Ekonomis Suatu Audit................. 38
5. Prinsip Etika Profesi Ikatan Akuntansi Indo 39
Nesia...........................................................
4) Laporan Keuangan........................................... 42
1. Pengertian Laporan Keuangan................... 42
2. Unsur-Unsur Laporan Keuangan................ 42
3. Tujuan Laporan Keuangan......................... 44
4. Keterbatasan Laporan Keuangan................ 44
B. Hasil Penelitian Terdahulu...................................... 46
C. Kerangka Berfikir................................................... 48
D. Hipotesis Penelitian................................................ 49
BAB III METODE PENELITIAN
A. Jenis dan Pendekatan Penelitian……………….... 54
B. Populasi dan Sampel…………………………...... 54
C. Tata Variabel Penelitian…………………………. 55
D. Definisi Penelitian……………………………….. 56
E. Teknik Pengumpulan Data……………………..... 56
F. Uji Asumsi Klasik……………………………….. 57
1. Uji Normalitas……………………………….. 57
2. Uji Homoskedatisitas………………………... 58
3. Uji Multikolinearitas………………………… 59
4. Uji Autokorelasi……………………………... 60
G. Analisis Data…………………………………….. 60
1. Uji Statistik………………………………….. 60
a. Determinasi……………………………… 60
b. Uji Simultan……………………………… 60
xii
c. Uji t ………………………………………….. 61
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
A. Gambaran Umum Perusahaan Yang Tergabung Dalam
Jakarta Islamic Index…………………………… 63
B. Deskripsi Variabel Penelitian…………………... 66
C. Hasil Uji Asumsi Klasik………………………... 92
1. Hasil Uji Multikolinieritas………………….. 93
2. Hasil Uji Autokorelasi……………………… 94
3. Hasil Uji Normalitas……………………….. 94
4. Hasil Uji Homoskedatisitas…………………. 97
D. Hasil Uji Hipotesis…………………………….... 97
1. Uji Koefisien Determinasi…………………... 97
2. Uji Simultan (F)…………………………...... 98
3. Uji Partial (t)……………………………….... 99
E. Pembahasan…………………………………….... 100
BAB V PENUTUP
A. Kesimpulan………………………………………. 109
B. Keterbatasan Penelitian………………………….. 110
C. Rekomendasi…………………………………….. 110
D. Penutup………………………………………...... 110
Daftar Pustaka -
Daftar Riwayat Pendidikan -
Lampiran-lampiran -
xiii
DAFTAR GAMBAR
Gambar 2.1 Kerangka Berfikir ............................................................. 49
DAFTAR TABEL
Tabel 1.1 Hubungan Akuntansi dengan Pengauditan ........................ 37
Tabel 3.1 Definisi Operasional............................................................ 56
Tabel 4.1 Perusahaan Yang Tergabung
Dalam Jakarta Islamic Index ............................................. 64
Tabel 4.2 Daftar Pemilihan Sampel .................................................. 66
Tabel 4.3 Komisaris Independen Tahun 2011 dan 2012.................... 72
Tabel 4.4 Komisaris Independen Tahun 2013 dan 2014................... 73
Tabel 4.5 Kepemilikan Manajerial.................................................... 75
Tabel 4.6 Kepemilikan Institusional.................................................. 77
Tabel 4.7 Efektifitas KinerjaKomite Audit 2011-2012..................... 80
Tabel 4.8 Efektifitas Kinerja Komite Audit 2013-2014.................... 82
Tabel 4.9 Audit Tenure...................................................................... 85
Tabel 4.10 Kantor Akuntan Publik...................................................... 91
Tabel 4.11 Hasil Uji T test dan Multicollinearity............................... 93
Tabel 4.12 Hasil Uji Koefisien Determinasi dan Durbin Watson..... 94
Tabel 4.13 Uji Normalitas ................................................................. 95
Tabel 4.14 Hasil Uji Homoskedatisitas.............................................. 97
Tabel 4.15 Hasil Uji Koefisien Determinasi...................................... 98
Tabel 4.16 Hasil Uji Simultan (F Test).............................................. 98
Tabel 4.17 Hasil Uji t......................................................................... 99
xiv
