HALAMAN PENGESAHAN

Judul Penelitian : Pengaruh Struktur Modal, Kinerja Keuangan

Perusahaan, Pertumbuhan Perusahaan, dan
Ukuran Perusahaan Terhadap Nilai Perusahaan
pada Perusahaan Perbankan yang Terdaftar di
Bursa Efek Indonesia (BEI)

Nama Mahasiswa : Dian Pramita

Nomor Induk Mahasiswa : 1101035117

Fakultas : Ekonomi

Jurusan : Akuntansi

Program Studi : S1 Akuntansi Reguler

Menyetujui,

Dosen Pembimbing I, Dosen Pembimbing II,

Siti Masyithoh, SE., MM Fibriani Nur Khairin, SE., M.SA., Ak., CA

NIP. 19661223 199503 2 001 NIP. 19850204 200912 2 007

Mengetahui,
Ketua Jurusan Akuntansi

Dr. H. Hamid Bone, SE., M.Si., Ak., CA

NIP. 19541122 198703 1 002
DAFTAR ISI

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 HALAMAN JUDUL .. i

HALAMAN PENGESAHAN ........... ii

DAFTAR ISI . iii

DAFTAR TABEL ............. v

DAFTAR GAMBAR.. vi

BAB I PENDAHULUAN ................................................................................ 1

1.1. Latar
Belakang . 1
1.2. Rum
usan Masalah ................. 8
1.3. Tujuan
Penelitian ..... 9
1.4. Manfaat

Penelitian .................................................................... 9

BAB II KAJIAN PUSTAKA ............................................................................ 11

2.1. Struktur
Modal .................................. 11
2.1.1. Pengertian Struktur Modal ............................................ 11
2.1.2. Komponen Struktur Modal ............................................ 12
2.1.3. Faktor Faktor Struktur Modal ..................................... 13
2.1.4. Teori Struktur Modal ..................................................... 16
2.1.5. Kebijakan Struktur Modal .............................................. 22
2.1.6. Indikator Struktur Modal ................................................ 22
2.1.7. Debt to Equity Ratio (DER) ........................................... 23
2.2.
Kinerja Keuangan Perusahaan ................................................ 24
2.2.1. Pengertian Kinerja Keuangan Perusahaan .................. 24
2.2.2. Tujuan Kinerja Keuangan Perusahaan ......................... 25
2.2.3. Pengukuran Kinerja Keuangan Perusahaan ................ 26
2.2.4. Analisis Rasio Keuangan .............................................. 27
2.2.5. Return On Asset (ROA) ................................................ 29
2.3.
Pertumbuhan Perusahaan ......................................................... 30
2.3.1. Pengertian Pertumbuhan Perusahaan .......................... 30
2.3.2. Pengukuran Pertumbuhan Perusahaan ........................ 31
2.3.3. Pertumbuhan Laba ........................................................ 32

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2.3.4. Faktor Faktor Pertumbuhan Laba ............................... 32
2.4.
Ukuran Perusahaan ................................................................... 33
2.4.1. Pengertian Ukuran Perusahaan ..................................... 33
2.4.2. Klasifikasi Ukuran Perusahaan ...................................... 34
2.4.3. Faktor Faktor Ukuran Perusahaan .............................. 35
2.4.4. Pengukuran Ukuran Perusahaan ................................... 35
2.5. Nilai
Perusahaan ...................................................................... 37
2.5.1.
Pengertian Nilai Perusahaan ........................................ 37
2.5.2.
Theory of The Firm ....................................................... 38
2.5.3.
Pengukuran Nilai Perusahaan ...................................... 39
2.5.4.
Price to Book Value ...................................................... 39
2.6.
Penelitian Terdahulu ................................................................ 41
2.7.
Kerangka Konsep ..................................................................... 47
2.8.

Pengembangan Hipotesis ........................................................ 48

BAB III METODE PENELITIAN.................................................................... 52

3.1.
Definisi Operasional dan Pengukuran Variabel ....................... 52
3.1.1. Variabel Independen .................................................... 52
3.1.2. Variabel Dependen ....................................................... 54
3.2.
Populasi dan Sampel ............................................................... 55
3.2.1. Populasi ........................................................................ 55
3.2.2. Sampel ......................................................................... 56
3.3. Jenis
dan Sumber Data ....... 58
3.3.1. Jenis Data ..................................................................... 58
3.3.2. Sumber Data ................................................................ 59
3.4. Meto
de Pengumpulan Data .... 59
3.5.
Analisis Data .... 60
3.5.1. Statistik Deskriptif ......................................................... 60
3.5.2. Uji Asumsi Klasik .......................................................... 60

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3.5.3. Analisis Regresi Linear Berganda ................................ 63
3.5.4. Pengujian Hipotesis ...................................................... 64

DAFTAR PUSTAKA

DAFTAR TABEL

No. Tabel Judul Halaman

2.1. Matriks Penelitian Terdahulu ............................................................ 21

3.1. Tabel Operasional Variabel ............................................................. 33

4.1. Rincian Perolehan Sampel Penelitian .............................................. 35

4.2. Daftar Sampel Perusahaan Penelitian ............................................. 36

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 DAFTAR GAMBAR

No. Gambar Judul Halaman

2.1. Kerangka Konsep ........ 24