DAFTAR ISI
Halaman LEMBAR PENGESAHAN ........................................................................... i LEMBAR PERNYATAAN ........................................................................... ii MOTTO .......................................................................................................... iii ABSTRAK/ABSTRACT................................................................................ iv KATA PENGANTAR .................................................................................... v DAFTAR ISI ................................................................................................... viii DAFTAR TABEL........................................................................................... xiv DAFTAR GAMBAR ...................................................................................... xvii DAFTAR LAMPIRAN .................................................................................. xviii
BAB I PENDAHULUAN 1.1
Latar Belakang Penelitian ................................................................. 1
1.2
Identifikasi Masalah dan Rumusan Masalah Penelitian.................... 11 1.2.1
Identifikasi Masalah .............................................................. 11
1.2.2
Rumusan Masalah ................................................................. 12
1.3
Tujuan Penelitian .............................................................................. 13
1.4
Kegunaan Penelitian.......................................................................... 14
1.5
1.4.1
Kegunaan Teoritis ................................................................. 14
1.4.2
Kegunaan Praktis .................................................................. 14
Lokasi dan Waktu Penelitian ............................................................ 15
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BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS 2.1
Kajian Pustaka ................................................................................... 16 2.1.1
Pernyataan Standar Akuntansi Keuangan (PSAK) ............... 16 2.1.1.1
Pengertian Pernyataan Standar Akuntansi Keuangan (PSAK) .................................................. 16
2.1.1.2
Filosofi PSAK No. 50 dan No. 55 (Revisi 2006) ... 19
2.1.1.3
Revisi PSAK No. 50 dan No. 55 (Revisi 2006) terhadap PSAK 50 (1998) dan PSAK 55 (1999) ... 22
2.1.1.4
Pengertian PSAK No. 50 dan No. 55 (Revisi 2006) .......................................................... 25
2.1.1.5
Tujuan PSAK No. 50 dan No. 55 (Revisi 2006) .... 29
2.1.1.6
Instrumen Keuangan .............................................. 30
2.1.1.7
Ciri-ciri PSAK No. 50 dan No. 55 (Revisi 2006) .. 33
2.1.1.8
Manfaat Adopsi IFRS Terhadap PSAK No. 50 dan No. 55 .............................................................. 34
2.1.2
2.1.3
Relevansi Nilai Informasi Akuntansi .................................... 35 2.1.2.1
Laporan Keuangan ................................................. 35
2.1.2.2
Pengertian Relevansi Nilai ..................................... 42
2.1.2.3
Pengukuran Relevansi Nilai ................................... 45
2.1.2.4
Kendala Relevansi Nilai ......................................... 50
Asimetri Informasi ................................................................ 51 2.1.3.1
Pengertian Asimetri Informasi ............................... 51
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2.1.4 2.2
2.1.3.2
Tipe Asimetri Informasi ......................................... 52
2.1.3.3
Proksi Asimetri Informasi ...................................... 53
Penelitian Terdahulu ............................................................. 55
Kerangka Pemikiran .......................................................................... 57 2.2.1
Pengaruh Penerapan PSAK 50/55 (Revisi 2006) Terhadap Relevansi Nilai Komponen dalam Laporan Posisi Keuangan............................................................................... 57
2.2.2
Pengaruh Penerapan PSAK 50/55 (Revisi 2006) Terhadap Asimetri Informasi ................................................................ 59
2.2.3 2.3
Paradigma Penelitian............................................................. 61
Hipotesis Penelitian........................................................................... 61
BAB III METODE PENELITIAN 3.1
3.2
Metode Penelitian yang Digunakan .................................................. 63 3.1.1
Objek dan Unit Penelitian ..................................................... 63
3.1.2
Metode Penelitian.................................................................. 63
3.1.3
Model Penelitian ................................................................... 64
Definisi dan Operasional Variabel Penelitian ................................... 66 3.2.1
Definisi Variabel dan Pengukuran ........................................ 66
3.2.2
Operasional Variabel............................................................. 68
3.3
Populasi ............................................................................................. 70
3.4
Sampel dan Teknik Sampling............................................................ 70 3.4.1
Sampel ................................................................................... 70
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3.4.2 3.5
3.6
Teknik Sampling ................................................................... 72
Sumber Data dan Teknik Pengumpulan Data ................................... 73 3.5.1
Sumber Data .......................................................................... 73
3.5.2
Teknik Pengumpulan Data .................................................... 74
Metode Analisis Data dan Pengujian Hipotesis ................................ 74 3.6.1
Analisis Deskriptif ................................................................ 75
3.6.2
Analisis Asosiatif (Verifikatif) .............................................. 77 3.6.2.1
Uji Asumsi Klasik .................................................. 77
3.6.2.2
Transformasi Data ................................................. 81
3.6.2.3
Uji Beda (Paired Sample t-Test) ........................... 82
3.6.2.4
Analisis Korelasi .................................................... 83
3.6.2.5
Analisis Determinasi (R2) ...................................... 85
3.6.2.6
Analisis R2 .............................................................. 86
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1
Hasil Penelitian ................................................................................. 87 4.1.1
Gambaran Umum Perusahaan ............................................... 87
4.1.2
Gambaran PSAK 50/55 (Revisi 2006) Tentang Instrumen Keuangan di Perusahaan Jasa................................................ 120
4.1.3
Gambaran Relevansi Nilai Komponen Dalam Laporan Posisi Keuangan di Perusahaan Jasa ..................................... 122
4.1.4
Gambaran Asimetri Informasi di Perusahaan Jasa................ 132
4.1.5
Hasil Uji Asumsi Klasik........................................................ 136
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4.2
4.1.5.1
Uji Normalitas ........................................................ 136
4.1.5.2
Uji Autokorelasi ..................................................... 142
4.1.5.3
Uji Heteroskedastisitas ........................................... 143
4.1.5.4
Uji Multikolinearitas .............................................. 144
Pembahasan Hasil Penelitian ............................................................ 145 4.2.1
Analisis Deskriptif ................................................................ 145 4.2.1.1
Hasil Analisis Penerapan PSAK 50/55 (Revisi 2006) Tentang Instrumen Keuangan ...................... 145
4.2.1.2
Hasil Analisis Relevansi Nilai Informasi Akuntansi ............................................................... 146
4.2.1.3 4.2.2
Hasil Analisis Asimetri Informasi .......................... 151
Analisis Penerapan PSAK 50/55 (Revisi 2006) Tentang Instrumen Keuangan Terhadap Relevansi Nilai Informasi Akuntansi .............................................................................. 154
4.2.3
4.2.2.1
Uji Beda (Paired Sample t-Test) ............................ 154
4.2.2.2
Analisis Korelasi .................................................... 157
4.2.2.3
Analisis Determinasi .............................................. 159
4.2.2.4
Analisis Tambahan (Analisis R2) ........................... 160
Analisis Penerapan PSAK 50/55 (Revisi 2006) Tentang Instrumen Keuangan Terhadap Asimetri Informasi .............. 161 4.2.3.1
Uji Beda (Paired Sample t-Test) ............................ 162
4.2.3.2
Analisis Korelasi .................................................... 164
4.2.3.3
Analisis Determinasi .............................................. 166
xii
BAB V KESIMPULAN DAN SARAN 5.1
Kesimpulan ....................................................................................... 167
5.2
Saran.................................................................................................. 169
DAFTAR PUSTAKA ..................................................................................... 172 LAMPIRAN-LAMPIRAN DAFTAR RIWAYAT HIDUP
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DAFTAR TABEL
No.
Judul Tabel
Hal
Tabel 2.1
Penelitian Terdahulu ................................................................ 55
Tabel 3.1
Operasional Variabel Penelitian ............................................... 68
Tabel 3.2
Sampel Penelitian ..................................................................... 71
Tabel 3.3
Kriteria Penilaian Asimetri Informasi ...................................... 77
Tabel 3.4
Bentuk Transformasi Data ....................................................... 81
Tabel 3.5
Pedoman untuk Memberikan Interpretasi Terhadap Koefisien Korelasi .................................................................... 84
Tabel 4.1
Penerapan PSAK 50/55 (revisi 2006) Tentang Instrumen Keuangan Pada Perusahaan Jasa di Bursa Efek Indonesia ...... 120
Tabel 4.2
Relevansi Nilai Informasi Akuntansi Pada Perusahaan Jasa di Bursa Efek Indonesia........................ 122
Tabel 4.3
Relevansi Nilai Informasi Akuntansi Pada Perusahaan Jasa di Bursa Efek Indonesia (Sesudah Transformasi) ............ 128
Tabel 4.4
Asimetri Informasi Pada Perusahaan Jasa di Bursa Efek Indonesia .................................................................................. 132
Tabel 4.5
Uji Normalitas 1 ....................................................................... 138
Tabel 4.6
Uji Normalitas 2 ....................................................................... 140
Tabel 4.7
Uji Normalitas 3 ....................................................................... 141
Tabel 4.8
Uji Autokorelasi 1 .................................................................... 142
Tabel 4.9
Uji Autokorelasi 2 .................................................................... 142
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Tabel 4.10
Uji Heteroskedastisitas ............................................................. 143
Tabel 4.11
Uji Multikolinearitas ................................................................ 144
Tabel 4.12
Deskriptif Statistik Penerapan PSAK 50/55 (revisi 2006) Tentang Instrumen Keuangan .................................................. 146
Tabel 4.13
Hasil Uji Statistik Deskriptif Relevansi Nilai Informasi Akuntansi ................................................................................. 150
Tabel 4.14
Hasil Uji Statistik Deskriptif Asimetri Informasi .................... 153
Tabel 4.15
Hasil Uji Beda 1 ....................................................................... 155
Tabel 4.16
Hasil Analisis Korelasi 1 .......................................................... 158
Tabel 4.17
Hasil Analisis Determinasi 1.................................................... 159
Tabel 4.18
Koefisien Determinasi Sebelum Penerapan ............................. 161
Tabel 4.19
Koefisien Determinasi Sesudah Penerapan .............................. 161
Tabel 4.20
Hasil Uji Beda 2 ....................................................................... 162
Tabel 4.21
Hasil Analisis Korelasi 2 .......................................................... 165
Tabel 4.22
Hasil Analisis Determinasi 2.................................................... 166
xv
DAFTAR GAMBAR
No.
Judul Gambar
Hal
Gambar 2.1
Paradigma Penelitian................................................................ 61
Gambar 3.1
Model Penelitian 1 ................................................................... 65
Gambar 3.2
Model Penelitian 2 ................................................................... 65
Gambar 4.1
Grafik Histogram 1 .................................................................. 137
Gambar 4.2
Grafik Normal Plot 1................................................................ 137
Gambar 4.3
Grafik Histogram 2 .................................................................. 139
Gambar 4.4
Grafik Normal Plot 2................................................................ 139
Gambar 4.5
Grafik Histogram 3 .................................................................. 141
Gambar 4.6
Grafik Normal Plot 3................................................................ 141
Gambar 4.7
Scatterplot ................................................................................ 144
Gambar 4.8
Grafik Harga Saham Penutupan (Pt+1) Akhir Maret Pada Perusahaan Jasa 2008-2011 ............................................. 147
Gambar 4.9
Grafik Gambaran Laba Bersih Per Saham Dasar Pada Perusahaan Jasa Tahun 2008-2011 .......................................... 148
Gambar 4.10 Grafik Gambaran Nilai Buku Ekuitas Per Saham (BVPS) Pada Perusahaan Jasa Tahun 2008-2011 .................... 149 Gambar 4.11 Grafik Spread ........................................................................... 152 Gambar 4.12 Hasil Uji Dua Sisi Relevansi Nilai Informasi Akuntansi ......... 155 Gambar 4.13 Hasil Uji Dua Sisi Asimetri Informasi ..................................... 163
xvi
DAFTAR LAMPIRAN
Lampiran 1
:
Surat Tugas Membimbing Skripsi
Lampiran 2
:
Kartu Perkembangan Bimbingan Skripsi
Lampiran 3
:
Surat Keterangan
Lampiran 4
:
Daftar Perbaikan Skripsi
Lampiran 5
:
Lembar Persetujuan Perbaikan (Revisi) Skripsi
Lampiran 6
:
Laporan Keuangan Perusahaan
Lampiran 7
:
Hasil Perhitungan SPSS
Lampiran 8
:
Daftar Riwayat Hidup
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