DAFTAR ISI

Halaman
HALAMAN JUDUL
HALAMAN PENGESAHAN
HALAMAN PERNYATAAN BEBAS PLAGIARISME
MOTTO DAN PERSEMBAHAN
KATA PENGANTAR

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DAFTAR ISI

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iv

DAFTAR TABEL

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ix

DAFTAR GAMBAR

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xi

DAFTAR LAMPIRAN

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xii

ABSTRAK

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xiii

ABSTRACT

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ivx

1.1. Latar Belakang

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1.2. Rumusan Masalah...............................................................................
1.3. Tujuan dan Manfaat Penelitian ...........................................................
1.3.1. Tujuan Penelitian........................................................................
1.3.2. Manfaat Penelitian......................................................................

1
9
10
10
10

BAB I PENDAHULUAN

BAB II TINJAUAN PUSTAKA

2.1.Penelitian Terdahulu ............................................................................

12

2.2.Landasan Teori

...............................................................................

16

2.2.1. Teori Signaling...........................................................................

16

2.2.2. Teori Keagenan.........................................................................

19

2.2.3. Corporate Governance..............................................................

20

2.2.3.1.Komisaris Independen.............................................................

23

2.2.3.2. Direksi

...............................................................................

25

2.2.3.3. Komite Audit...........................................................................

26

2.2.3.4. Kepemilikan Managerial.........................................................

28

2.2.4. Kualitas Audit.............................................................................

30

2.2.5. Ketepatan Waktu Pelaporan Keuangan....................................

32

2.2.6.Profitabilitas ...............................................................................

37

2.2.7. Leverage

...............................................................................

38

2.2.8. Ukuran Perusahaan...................................................................

39

2.3.Kerangka Konseptual ..........................................................................

41

2.4.Pengembangan Hipotesis....................................................................

44

2.4.1.Komisaris Independen dan Ketepatan Waktu Pelaporan .........

2.4.2.Dewan Direksi dan Ketepatan Waktu Pelaporan
46
2.4.3. Komite Audit dan Ketepatan Waktu Pelaporan
47
2.4.4. Kepemilikan Manajerial dan Ketepatan Waktu Pelaporan
48
2.4.5. Kualitas Audit dan Ketepatan Waktu Pelaporan
49
BAB III METODE PENELITIAN

3.1. Jenis Penelitian

...............................................................................

51

3.2. Lokasi dan Waktu Penelitian..............................................................

51

3.3. Teknik Pengumpulan Data..................................................................

51

3.4. Jenis dan Sumber Data......................................................................

52

3.4.1. Jenis Data ...............................................................................

52

3.4.2. Sumber Data.............................................................................

52

3.5. Populasi dan Sampel..........................................................................

52

3.6. Identifikasi dan Klasifikasi Variabel.....................................................

53

3.6.1. Identifikasi Variabel....................................................................

53

3.6.2. Klasifikasi Variabel.....................................................................

54

3.7. Definisi Operasional Variabel..............................................................

55

3.8. Prosedur Analisis Data........................................................................

58

3.8.1. Analisis Statistik Deskriptif.........................................................

58

3.8.2. Variabel Dummy........................................................................

59

3.8.3. Uji Asumsi Klasik.......................................................................

59

3.8.4. Analisis Regresi.........................................................................

61

3.8.5. Uji Ketepatan Model..................................................................

62

BAB IV HASIL DAN PEMBAHASAN

4.1. Gambaran Umum ...............................................................................

66

4.2. Hasil Statistik Deskriptif......................................................................

66

4.3. Hasil Uji Asumsi Klasik........................................................................

72

4.3.1. Uji Normalitas............................................................................

72

4.3.2. Uji Multikolonieritas....................................................................

73

4.3.3. Uji Heteroskedastisitas..............................................................

74

4.3.4. Uji Autokorelasi..........................................................................

77

4.4. Hasil Uji Persamaan Regresi..............................................................

78

4.5. Hasil Pengujian Hipotesis...................................................................

81

4.5.1. Uji Koefisien Determinasi (R2)...................................................

81

4.5.2. Uji Signifikansi Model (Uji Statistik F)........................................

82

4.5.3. Uji Signifikansi Parameter Indifidual (Uji Statistik t)..................

83

4.6. Interpretasi Hasil ...............................................................................

89

4.6.1. Pengaruh Komisaris Independen Terhadap Ketepatan

Waktu Pelaporan Keuangan
89
4.6.2. Pengaruh Dewan Direksi Terhadap Ketepatan Waktu
Pelaporan Keuangan
92
4.6.3. Pengaruh Komite Audit Terhadap Ketepatan Waktu
Pelpaoran Keuangan
93
4.6.3. Pengaruh Kepemilikan Manajerial terhadap Ketepatan
Waktu Pelaporan Keuangan
94
4.6.4. Pengaruh Kualitas Audit terhadap Ketepatan Waktu
Pelaporan Keuangan

95
BAB V PENUTUP
5.1. Kesimpulan

...............................................................................

97

5.2. Keterbatasan & Saran Penelitian........................................................

98

DAFTAR PUSTAKA
LAMPIRAN

...............................................................................

100

DAFTAR TABEL

Halaman
Tabel 3.1. Teknik Pemilihan Sampel..........................................................

106

Tabel 4.1. Hasil Komite Audit.....................................................................

67

Tabel 4.2. Hasil Kepemilikan Managerial...................................................

68

Tabel 4.3. Hasil Kualitas Audit....................................................................

68

Tabel 4.4. Hasil Deskripsi Variabel.............................................................

69

Tabel 4.5. Hasil Uji Normalitas...................................................................

73

Tabel 4.6. Hasil Uji Multikolonieritas .........................................................

74

Tabel 4.7. Hasil Uji Heterokedastisitas.......................................................

75

Tabel 4.8. Hasil Uji Autokorelasi.................................................................

77

Tabel 4.9. Hasil Uji Regresi........................................................................

78

Tabel 4.10. Hasil Uji Koefisien Determinasi...............................................

81

Tabel 4.11. Hasil Uji Simultan.....................................................................

82

Tabel 4.12.Hasil Uji Parameter Individual..................................................

83

DAFTAR GAMBAR

Halaman
Gambar 2.1. Model Penelitian....................................................................

DAFTAR LAMPIRAN

Lampiran 1 Daftar Perusahaan Sampel

Lampiran 2 ketepatan waktu
Lampiran 3 data perusahaan
Lampiran 4 Statistik Deskriptif
Lampiran 5 Uji Asumsi Klasik