Anda di halaman 1dari 6

DAFTAR ISI

Halaman
PERNYATAAN ........................................................................................... i
ABSTRAK ................................................................................................... ii
ABSTRACT .................................................................................................. iii
KATA PENGANTAR ................................................................................. iv
DAFTAR ISI ................................................................................................ vi
DAFTAR TABEL ...................................................................................... ix
DAFTAR GAMBAR ................................................................................... x
DAFTAR LAMPIRAN ............................................................................... xi

BAB I PENDAHULUAN
1.1 Latar Belakang Masalah........................................................... 1
1.2 Perumusan Masalah ................................................................. 6
1.3 Tujuan Penelitian ..................................................................... 7
1.4 Manfaat Penelitian ................................................................... 8

BAB II TINJAUAN PUSTAKA


2.1 Tinjauan Pustaka ...................................................................... 9
2.1.1 Kinerja Keuangan ........................................................... 9
2.1.1.1 Defenisi Kinerja Keuangan ................................ 9
2.1.1.2 Pengukuran Kinerja Keuangan .......................... 10
2.1.2 Good Corporate Governance ......................................... 12
2.1.2.1 Defenisi Good Corporate Governance .............. 12
2.1.2.2 Prinsip-Prinsip Good Corporate Governance ... 13
2.1.2.3 Tujuan Penerapan Good Corporate
Governance ........................................................ 14
2.1.2.4 Manfaat Penerapan Good Corporate
Governance ........................................................ 15
2.1.2.5 Unsur-Unsur Good Corporate Governance....... 16
2.1.2.5.1 Dewan Komisaris ............................... 17
2.1.2.5.2 Dewan Direksi .................................... 18
2.1.2.5.3 Komite Audit ..................................... 19
2.1.3 Ukuran Perusahaan ......................................................... 20
2.2 Penelitian Terdahulu ................................................................ 21
2.3 Kerangka Konseptual ............................................................... 23
2.4 Hipotesis .................................................................................. 24

BAB III METODE PENELITIAN


3.1 Jenis Penelitian......................................................................... 30
3.2 Tempat dan Waktu Penelitian .................................................. 30
3.3 Defenisi Operasional dan Skala Pengukuran Variabel ............ 30
3.3.1 Variabel Dependen ......................................................... 30
3.3.2 Variabel Independen....................................................... 31
3.3.2.1 Dewan Komisaris ............................................... 31
3.3.2.2 Dewan Direksi ................................................... 32

vi
3.3.2.3 Komite Audit ..................................................... 32
3.3.2.4 Ukuran Perusahaan ............................................ 32
3.4 Populasi dan Sampel ................................................................ 34
3.5 Jenis Data ................................................................................. 36
3.6 Metode Pengumpulan Data ...................................................... 36
3.7 Teknik Analisa Data ................................................................ 36
3.7.1 Statistik Deskriptif.......................................................... 37
3.7.2 Uji Asumsi Klasik .......................................................... 37
3.7.2.1 Uji Normalitas .................................................... 37
3.7.2.2 Uji Multikolinearitas .......................................... 38
3.7.2.3 Uji Heteroskedastisitas....................................... 39
3.7.2.4 Uji Autokorelasi ................................................. 40
3.7.3 Analisis Regresi .............................................................. 41
3.7.4 Uji Hipotesis ................................................................... 42
3.7.4.1 Uji Signifikansi Parameter Individual (Uji
Statistik t)........................................................... 42
3.7.4.2 Uji Signifikansi Simultan (Uji Statistik F)......... 42
3.7.4.3 Koefisien Determinasi ....................................... 43

BAB IV HASIL PENELITIAN DAN PEMBAHASAN


4.1 Data Penelitian ........................................................................ 44
4.2 Analisis Statistik Deskriptif ..................................................... 44
4.2 Uji Asumsi Klasik .................................................................... 46
4.2.1 Uji Normalitas ............................................................... 46
4.2.2 Uji Multikolinearitas ...................................................... 48
4.2.3 Uji Heterokedastisitas..................................................... 49
4.2.4 Uji Autokorelasi ............................................................. 50
4.3 Analisis Regresi Linier Berganda ............................................ 51
4.4 Pengujian Hipotesis ................................................................. 53
4.4.1 Uji Signifikansi Parameter Individual (Uji Statistik t) ... 53
4.4.2 Uji Signifikansi Simultan (Uji Statistik F) ..................... 55
4.4.3 Analisis Koefisien Determinasi ...................................... 56
4.5 Pembahasan Hasil Penelitian ................................................... 57
4.5.1 Pengaruh Dewan Komisaris Terhadap Kinerja
Keuangan ....................................................................... 57
4.5.2 Pengaruh Dewan Direksi Terhadap Kinerja Keuangan . 57
4.5.3 Pengaruh Komite Audit Terhadap Kinerja Keuangan ... 58
4.5.4 Pengaruh Ukuran Perusahaan Terhadap Kinerja
Keuangan ....................................................................... 58
4.5.5 Pengaruh Dewan Komisaris, Dewan Direksi, Komite
Audit danUkuran Perusahaan Terhadap Kinerja
Keuangan ....................................................................... 59

BAB V KESIMPULAN DAN SARAN


5.1 Kesimpulan .............................................................................. 60
5.2 Keterbatasan Penelitian ............................................................ 61

vii
5.3 Saran ........................................................................................ 62

DAFTAR PUSTAKA .................................................................................. 63


LAMPIRAN ................................................................................................ 66

viii
DAFTAR TABEL

No. Tabel Judul Halaman


2.1 Penelitian Terdahulu................................................................. 22
3.1 Defenisi Operasional dan Skala Pengukuran Variabel ............. 33
3.2 Daftar Populasi dan Sampel ..................................................... 35
3.3 Kriteria Pengambilan Keputusan Durbin-Watson .................... 41
4.1 Statistik Deskriptif .................................................................... 45
4.2 Uji Normalitas One Sample Kolmogorov- Smirnov ................ 48
4.3 Uji Multikolinearitas ............................................................... 49
4.4 Uji Autokorelasi dengan Uji Durbin-Watson ........................... 50
4.5 Analisis Regresi Linier Berganda ............................................ 51
4.6 Uji Signifikan Parameter Individual (Uji Statistik t)................ 54
4.7 Uji Signifikansi Pengaruh Simultan (Uji Statistik F) ............... 56
4.8 Koefisien Determinasi .............................................................. 56

ix
DAFTAR GAMBAR

No. Gambar Judul Halaman


2.1 Kerangka Konseptual ......................................................... 23
4.1 Grafik Normal P-P Plot ...................................................... 46
4.2 Histogram Normal P-P Plot ................................................ 47
4.3 Uji Heteroskedastisitas ....................................................... 50

x
DAFTAR LAMPIRAN

No. Lampiran Judul Halaman


1 Daftar Populasi dan Sampel............................................. 66
2 Hasil Olah Data Laporan Tahunan Perusahaan ............... 67
3 Hasil Analisis Statistik Deskriptif .................................. 78
4 Hasil Uji Asumsi Klasik ................................................. 79
5 Hasil Analisis Regresi Linier Berganda ......................... 82
6 Hasil Uji Hipotesis .......................................................... 83

xi