DAFTAR ISI Halaman COVER SKRIPSI ......................................................................................
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LEMBAR PENGESAHAN .......................................................................
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MOTTO ......................................................................................................
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LEMBAR PERNYATAAN ORISINALITAS ........................................
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ABSTRAK ..................................................................................................
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KATA PENGANTAR................................................................................
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DAFTAR ISI...............................................................................................
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DAFTAR TABEL ......................................................................................
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DAFTAR GAMBAR..................................................................................
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DAFTAR LAMPIRAN ..............................................................................
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BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ................................................................
1
1.2 Identifikasi Masalah ...........................................................................
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1.3 Tujuan Penelitian................................................................................
7
1.4 Kegunaan Penelitian...........................................................................
8
1.4.1
Kegunaan Teoritis ...................................................................
8
1.4.2
Kegunaan Praktis ....................................................................
8
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BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka ...................................................................................... 10 2.1.1 Akuntansi ................................................................................... 10 2.1.2 Audit ........................................................................................... 12 2.1.3 Ruang Lingkup Good Corporate Governance .......................... 13 2.1.3.1 Pengertian Good Corporate Governance .................... 13 2.1.3.2 Sejarah Singkat Good Corporate Governance.............. 17 2.1.3.3 Prinsip-Prinsip Good Corporate Governance .............. 18 2.1.3.4 Pihak-Pihak yang Berperan dalam Good Corporate Governance................................................................... 23 2.1.3.5Manfaat dan Tujuan Good Corporate Governance ....... 26 2.1.3.5.1 Manfaat Good Corporate Governance ............ 26 2.1.3.5.2 Tujuan Good Corporate Governance .............. 30 2.1.3.6Mekanisme Good Corporate Governance..................... 31 2.1.4 Kinerja Keuangan ...................................................................... 36 2.1.4.1 Pengertian Kinerja Keuangan........................................ 36 2.1.4.2 Analisis Kinerja Keuangan .......................................... 38 2.1.4.3 Tahap-Tahap Menganalisis Kinerja Keuangan ........... 44 2.1.4.4 Tujuan dan Manfaat Penilaian Kinerja Keuangan ....... 46 2.1.5 Profitabilitas .............................................................................. 47 2.1.5.1 Pengertian Profitabilitas ............................................... 47 2.1.5.2 Pengertian Rasio Profitabilitas ..................................... 48 x
2.1.5.3 Faktor-Faktor yang Mempengaruhi Profitabilitas ..........50 2.2 Kerangka Pemikiran ....................................................................... 50 2.3 Hipotesis .......................................................................................... 55
BAB III METODE PENELITIAN 3.1 Metode Penelitian yang Digunakan ..................................................... 57 3.1.1
Objek Penelitian ....................................................................... 57
3.1.2
Metode Penelitian ..................................................................... 57
3.2 Definisi Variabel dan Operasional Variabel ......................................... 59 3.2.1 Definisi Variabel Penelitian dan pengukuranya......................... 59 3.2.2 Operasionalisasi Variabel .......................................................... 60 3.3 Populasi dan Sampel ............................................................................. 62 3.3.1
Populasi ..................................................................................... 62
3.3.2
Sample....................................................................................... 62
3.4 Sumber Data dan Teknik Pengumpulan Data ...................................... 66 3.4.1
Sumber Data............................................................................ 66
3.4.2
Teknik Pengumpulan Data ...................................................... 67
3.5 Model Penelitian .................................................................................. 68 3.6 Analisis Data dan Rancangan Pengujian Hipotesisis ............................ 68 3.6.1
Analisis Data ......................................... .................................... 68
3.6.2
Rancangan Pengujian Hipotesis ................................................ 70 3.6.2.1 Rancangan Analisis........................................................ 70 xi
3.6.2.2 Pengujian Hipotesis........................................................ 77 3.6.2.2 Penarikan Kesimpulan ................................................... 80
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian .................................................................................... 81 4.1.1
Gambaran Umum Perusahaan .................................................. 81 4.1.1.1 PT. Aneka Tambang, Tbk ........................................... 81 4.1.1.1.1 Sejarah PT Aneka Tambang, Tbk ........... ......81 4.1.1.1.2 Visi dan Misi PT Aneka Tambang, Tbk.........86 4.1.1.2 PT Bukit Asam, Tbk ........... .......................................... 87 4.1.1.2.1 Sejarah PT Bukit Asam, Tbk ........... .......... 87 4.1.1.2.2 Visi dan Misi PT Bukit Asam, Tbk ............. 88 4.1.1.3 PT Bumi Resources, Tbk .................................
....... 90
4.1.1.3.1 Sejarah PT Bumi Resources, Tbk ................ 90 4.1.1.3.2 Visi dan Misi PT Bumi Resources, Tb k ..... 91 4.1.2 Penerapan Good
Corporate
Governance
Pada Perusahaan
Pertambangan di BEI dan Mengikuti Survey CGPI ................. 92 4.1.3 Profitabilitas Pada Perusahaan Pertambangan di BEI..................94 4.2 Pembahasan ............................................................................................96 4.2.1 Analisis Penerapan Good Corporate Governance.......................96 4.2.2 Analisis Profitabilitas Perusahaan................................................97
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4.3 Analisis Pengaruh Penerapan Good Corporate Governanace Terhadap Profitabilitas ............................................................................................98
BAB V SIMPULAN 5.1. Simpulan ..............................................................................................105 5.2. Saran .....................................................................................................106 DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN RIWAYAT PENULIS
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DAFTAR TABEL Hal TABEL 2.1 Rangkuman Hasil Penelitian Terdahulu.................................................53 TABEL 2.2 Kerangka Pemikiran Pengaruh GCG terhadap Profitabilitas.................55 TABEL 3.1 Operasionalisasi Variabel.......................................................................62 TABEL 3.2 Perusahaan Pertambangan yang listing di Bursa Efek Indonesia tahun 2009-2012 .............................................................................................63 TABEL 3.3 Hasil Purposive Sampling ......................................................................65 TABEL 3.4 Perusahaan Pertambangan yang terdaftar di BEI yang menjadi sampel ...................................................................................................66 TABEL 3.5 Pedoman Interprestasi terhadap Koefisien Korelasi .............................76 TABEL 4.1Data Corporate Governance Perception Index ( CGPI ) Perusahaan Pertambangan tahun 2009-2012 ...........................................................94 TABEL 4.2 Data Profitabilitas (ROE) Masing-Masing Emiten Selama Periode Tahun 2009 – 2012 ..........................................................................................94 TABEL 4.3 Statistik Deskriptif Corporate Governance Perception Index Tahun 2009-2012 .............................................................................................96 TABEL 4.4 Statistik Deskriptif Return on equity (ROE) Tahun 2009-2012.............98 TABEL 4.5 Pasangan Data Variabel X dan Variabel Y Untuk Analisis Regresi....99 TABEL 4.6 Hasil Pengujian Asumsi Normalitas ....................................................96 TABEL 4.7 Hasil Pengujian Asumsi Heteroskedastisitas ......................................101 xiv
TABEL 4.8 Hasil Pengujian Asumsi Autokorelasi.................................................102 TABEL 4.9
Hasil Regressi Antara Penerapan good corporate governance Terhadap Profitabilitas Return on equity...........................................................103
TABEL 4.10 Koefisien Korelasi Penerapan Good Corporate Governance Dengan Profitabilitas Perusahaan ...................................................................104 TABEL 4.11Koefisien Determinasi
Pengaruh Penerapan Good Corporate
Governance Terhadap Profitabilitas Perusahaan...............................107
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DAFTAR GAMBAR
Gambar 3.1 Model Penelitian ..................................................................................68 Gambar 4.1 Diagram corporate governance perception index (CGPI)...................94 Gambar 4.2 Diagram Return on equity (ROE).........................................................95 Gambar 4.3 Grafik Daerah Penerimaan dan Penolakan Ho...................................106
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DAFTAR LAMPIRAN
Lampiran 1
Output SPSS
Lampiran 2
Data Corporate Governanace Perception Index tahun 2009-2012
Lampiran 3
Data Penelitian
Lampiran 4
Data Laporan Keuangan Tahun 2012 Perusahaan Pertambangan yang Menjadi Sampel
Lampiran 5
Surat Bimbingan Skripsi
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