DAFTAR ISI HALAMAN PENGESAHAN HALAMAN PERNYATAAN KATA PENGANTAR ....................................................................................... i DAFTAR ISI..................................................................................................... iv DAFTAR TABEL ............................................................................................ ix DAFTAR GAMBAR ………………………………………………………... xi DAFTAR LAMPIRAN .................................................................................... xii INTISARI ........................................................................................................ xiii ABSTRACT ..................................................................................................... xiv BAB 1 PENDAHULUAN 1.1 Latar Belakang........................................................................................ 1 1.2 Identifikasi Masalah ............................................................................. 10 1.3 Tujuan Penelitian .................................................................................. 10 1.4 Manfaat Penelitian ................................................................................ 11 1.5 Kerangka Pemikiran dan Hipotesis ...................................................... 11 1.5.1 Kerangka Pemikiran .................................................................... 11
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1.5.2 Hipotesis ...................................................................................... 18 BAB II TINJAUAN PUSTAKA 2.1 Mekanisme Tata Kelola ......................................................................... 19 2.2 Prediksi Kebangkrutan ........................................................................... 29 2.3 Manajemen Laba .................................................................................... 35 2.4 Pengaruh Variabel Independent Terhadap Variabel Dependent ............ 40 2.4.1 Pengaruh Mekanisme Tata Kelola Terhadap Manajemen Laba ..... 40 2.4.2 Pengaruh Prediksi Kebangkrutan Terhadap Manajemen Laba ............................................................................................... 41 BAB III METODE PENELITIAN 3.1 Obyek Penelitian .......................................................................................... 43 3.2 Metode Penelitian ........................................................................................ 43 3.2.1 Populasi dan Sampel penelitian .......................................................... 44 3.2.1.1 Populasi ............................................................................................ 44 3.2.1.2 Sampel.............................................................................................. 44 3.3 Jenis Data ..................................................................................................... 45 3.4 Teknik Pengumpulan Data ........................................................................... 46
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3.5 Variabel dan Operasionalisasi Variabel ....................................................... 46 3.5.1 Variabel ................................................................................................ 46 3.5.2 Operasionalisasi .................................................................................... 47 3.6 Teknik Analisis Data .................................................................................... 50 3.6.1 Uji Asumsi Klasik ............................................................................... 50 3.6.1.1 Uji Normalitas ............................................................................. 51 3.6.1.2 Uji Heteroskedastisitas ................................................................ 51 3.6.1.3 Uji Mulkolinearitas ...................................................................... 51 3.6.1.4 Uji Autokorelasi .......................................................................... 52 3.6.2 Uji Hipotesis (Analisis Regresi Berganda) ......................................... 52 3.6.3 Uji Koefisisen Determinasi (Adjusted R2) .......................................... 53 3.6.4 Uji Nilai T ........................................................................................... 53 3.6.5 Uji Nilai F ........................................................................................... 55 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Perkembangan Mekanisme Tata Kelola ...................................................... 56 4.2 Perkembangan Prediksi Kebangkrutan ........................................................ 59 4.3 Perkembangan Manajemen Laba ................................................................. 64
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4.4 Pengaruh Mekanisme Tata Kelola dan Probabilitas Kebangkrutan Terhadap Manajemen Laba .......................................................................... 66 4.4.1 Uji Asumsi Klasik ............................................................................... 67 4.4.1.1 Pengujian Normalitas ................................................................. 67 4.4.1.2 Pengujian Heteroskedastisitas .................................................... 67 4.4.1.3 Pengujian Multikolinieritas ........................................................ 68 4.4.1.4 Pengujian Autokorelasi .............................................................. 69 4.4.2 Analisis Regresi Linear Berganda ..................................................... 71 4.4.3 Koefisisen Determinasi ..................................................................... 73 4.4.4 Pengujian Hipotesis ........................................................................... 75 4.4.4.1 Pengujian Hipotesis Secara Parsial .......................................... 75 4.4.4.2 Pengujian Hipotesis Secara Simultan ....................................... 78 4.4.5 Interpretasi Hasil Pembahasan .................................................................. 79 4.4.5.1 Pengaruh Mekanisme Tata Kelola Terhadap Manajemen Laba .......................................................................................... 79 4.4.5.1 Pengaruh Prediksi Kebangkrutan Terhadap Manajemen Laba............................................................................................ 80
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BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan .................................................................................................. 82 5.2 Saran ............................................................................................................ 83 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL Tabel 1.1 Laba Perusahaan Farmasi Periode 2011-2014 ..................................... 3 Tabel 1.2 Penelitian Terdahulu ............................................................................ 7 Tabel 2.1 Interpretasi Nilai Z-score ................................................................... 32 Tabel 3.1 Daftar Perusahaan Sampel ................................................................. 45 Tabel 3.2 Operasionalisasi Variabel .................................................................. 47 Tabel 4.1 Mekanisme Tata Kelola Perusahaan Farmasi Periode 2011-2014 .... 57 Tabel 4.2 Prediksi Kebangkrutan Perusahaan Farmasi Periode 2011-2014 .......................................................................................... 60 Tabel 4.3 Interpretasi Nilai Z-score ................................................................... 61 Tabel 4.4 Manajemen Laba Perusahaan Farmasi Periode 2011-2014 ............... 63 Tabel 4.5 Multikolieraity ................................................................................... 69 Tabel 4.6 Uji Autokorelasi ................................................................................. 70 Tabel 4.7 Koefisien Regresi Mekanisme Tata Kelola dan Prediksi Kebangkrutan Terhadap Manajemen Laba ......................... 71 Tabel 4.8 Koefisien Determinasi Mekanisme Tata Kelola dan Prediksi Kebangkrutan Terhadap Manajemen Laba ......................... 73 Tabel 4.9 Koefisien Determinasi Secara Parsial ................................................ 73 Tabel 4.10 Hasil Uji-t Variabel Mekanisme Tata Kelola dan Prediksi Kebangkrutan Terhadap Manajemen Laba ......................... 76 Tabel 4.11 Pengujian Secara Simultan antara Variabel Mekanisme Tata
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Kelola dan Prediksi Kebangkrutan Terhadap Manajemen Laba ................................................................................................... 78 Tabel 4.12 Koefisien Korelasi Parsial Mekanisme Tata Kelola Terhadap Manajemen laba ................................................................ 79 Tabel 4.13 Koefisien Korelasi Parsial Prediksi Kebangkrutan Terhadap Manajemen Laba .............................................................. 80
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DAFTAR GAMBAR Gambar 1.1 Bagan Kerangka Pemikiran............................................................ 17 Gambar 1.2 Paradigma ....................................................................................... 18 Gambar 4.1 Perkembangan Rata-rata Mekanisme Tata Kelola Periode 2011-2014 ......................................................................................................... 59 Gambar 4.2 Perkembangan Prediksi Kebangkrutan Periode 2011-2014 ......................................................................................................... 63 Gambar 4.3 Perkembangan Manajemen Laba Periode 2011-2014.................... 66 Gambar 4.4 Grafik Normalitas........................................................................... 67 Gambar 4.5 Grafik Sctterplot Variabel Dependen ............................................. 68 Gambar 4.6 Kurva Uji-t Dua Pihak Variabel Mekanisme tata kelola Terhadap Manajemen laba ................................................................................................. 76 Gambar 4.7 Kurva Uji-t Dua Pihak Variabel Prediksi Kebangkrutan Terhadap Manajemen laba ................................................................................. 77
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DAFTAR LAMPIRAN Lampiran 1 Daftar Sampel Perusahaan Lampiran 2 Mekanisme Tata Kelola, Prediksi Kebangkrutan, Manajemen Laba periode 2011-2014 Lampiran 3 Output SPSS
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