DAFTAR ISI

Halaman

KATA PENGANTAR ...................................................................................... i

DAFTAR ISI .................................................................................................... iii
DAFTAR TABEL ............................................................................................ vi
DAFTAR GAMBAR ........................................................................................ vii
BAB 1 PENDAHULUAN ................................................................................ 1
1.1 Latar Belakang ................................................................................. 1
1.2 Rumusan Masalah Penelitian ........................................................... 6
1.3 Tujuan Penelitian.............................................................................. 7
1.4 Kegunaan Penelitian ......................................................................... 7
1.4.1 Kegunaan Teoritis .................................................................. 7
1.4.2 Kegunaan Praktis ................................................................... 8
1.5 Waktu dan Lokasi Penelitian............................................................ 8
1.5.1 LokasiPenlitian ...................................................................... 8
1.5.2 WaktuPenelitian ..................................................................... 9
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
2.1 KajianPustaka ....................................................................................11
2.1.1 Teori Keagenan ................................................................... 11
2.1.2 Kosentrasi Kepemilikan ...................................................... 13
2.1.3 Leverage .............................................................................. 18
2.1.4 Modal Intelektual ................................................................ 21
2.1.4.1 Motivasi Manajemen Laba ........................................... 25
2.1.4.2 Pola dan Teknik Manajemen Laba ............................... 29
2.1.6.1 Pengertian Profitabilitas ............................................... 39
2.1.6.2 Pengertian dan Jenis Rasio Profitabilitas ..................... 40
2.1.5 Kepemilikan Institusional.................................................... 45
2.2 Kerangka Pemikiran ......................................................................... 54
2.3 Hipotesis ........................................................................................... 56
2.4.1 Kosentrasi Kepemilikan dengan Modal Intelektual ............ 56
2.4.2 Leverage dengan Modal Intelektual .................................... 57
2.4.3 Kepemilikan Institusional dengan Modal Intelektual ......... 58

BAB III METODE PENELITIAN

3.1 MetodePenelitian ............................................................................. 62
3.2 Definisi Operasional Variabel penelitian ........................................ 62
3.3 Populasi dan Sampel ....................................................................... 66

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 3.4 TeknikPengumpulan data Penelitian ............................................... 67
3.4.1 Jenis dan Sumber Data ........................................................ 67
3.4.2 Prosedur Pengumpulan Data ............................................... 67
3.5 Rancangan Analisis Data dan Uji Hipotesis ................................... 68
3.5.1 Rancangan Analisis Data..................................................... 68
3.5.1.1 Analisis Deskriptif................................................. 68
3.5.1.2 Analisis Verifikatif ................................................ 68
3.5.1.2.1 Uji Asumsi Klasik ................................ 68
3.5.1.3 Analisis Koefisien Determinasi............................. 72
3.5.1.4 Analisis Regresi Linear Berganda ......................... 72
3.5.2 Uji Hipotesis ........................................................................ 73
3.5.3.1 Uji Hipotesis Parsial .............................................. 73
3.5.3.2 Uji Hipotesis Simultan .......................................... 76

DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN

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