PENGARUH GOOD CORPORATE GOVERNANCE,

PROFITABILITAS, DAN INVESTMENT

OPPORTUNITY SET (IOS) TERHADAP NILAI
PERUSAHAAN PADA PERUSAHAAN PERBANKAN
YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2016 - 2018

Disusun Oleh:

M.SANDY NOVERDI

NPM : (15.12.11.0014)

FAKULTAS EKONOMI

UNIVERSITAS TRIDINANTI

PALEMBANG

i
 2018

TANDA PERSETUJUAN PROPOSAL

Nama : M.SANDY NOVERDI

No. Pokok/NIRM : 15.12.11.0014
Jurusan/Prog. Studi : Akuntansi
Jenjang Pendidikan : Strata 1
Mata Kuliah Pokok : METODE PENELITIAN
Judul Skripsi : Pengaruh Good Corporate Governance, Profitabilitas, Dan
Investment Opportunity Set (Ios) Terhadap Nilai Perusahaan
Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek
Indonesia Periode 2016 - 2018

Pembimbing Skripsi
Tanggal, ……………..... Pembimbing I: …………………………

Tanggal, ……………… Pembimbing II: …………………………

Mengetahui :
Ketua Jurusan Akuntansi,

ii
........................................................
Meti Zuliyana, SE, M.Si, Ak., CA
NIDN: 0205056701

DAFTAR ISI

COVER ............................................................................................................. i

HALAMAN PERSETUJUAN .......................................................................... ii

DAFTAR ISI ..................................................................................................... iii

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

DAFTAR GAMBAR ........................................................................................ vi

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

1.1 LATAR BELAKANG ...................................................................... 1

1.2. RUMUSAN MASALAH ................................................................... 5

1.3. TUJUAN PENELITIAN .................................................................... 5

1.4. MANFAAT PENELITIAN ................................................................ 5

1.4.1 MANFAAT AKADEMIK ............................................................... 6

1.4.2 MANFAAT PRAKTISI ................................................................... 6

BAB II TINJAUAN PUSTAKA....................................................................... 8

2.1 KAJIAN TEORITIS ........................................................................... 8

2.1.1 LAPORAN KEUANGAN ........................................................... 8

2.1.2 RENTABILITAS ......................................................................... 10

2.1.3 RENTABILITAS EKONOMI ..................................................... 12

iii
 2.1.4 PIUTANG .................................................................................... 13

2.1.5 PERSEDIAAN ............................................................................. 16

2.1.6 ASET TETAP .............................................................................. 18

2.2 PENELITIAN RELEVAN................................................................ 20

2.3 KERANGKA BERPIKIR ................................................................. 22

2.4 KERANGKA TEORITIS ................................................................. 24

BAB III METODE PENELITIAN.................................................................... 25

3.1 TEMPAT DAN WAKTU PENELITIAN ........................................... 25

3.2 SUMBER DAN TEKNIK PENGUMPULAN DATA ....................... 25

3.2.1 SUMBER DATA ......................................................................... 25

3.2.2 TEKNIK PENGUMPULAN DATA ........................................... 26

3.3 POPULASI,SAMPEL, DAN TEKNIK PENGAMBILAN SAMPEL 27

3.3.1 POPULASI................................................................................... 27

3.3.2 SAMPEL ...................................................................................... 28

3.3.3 TEKNIK PENGAMBILAN SAMPEL ........................................ 28

3.4 RANCANGAN PENELITIAN ........................................................... 29

3.5 VARIABEL DAN PENGUKURANNYA .......................................... 29

3.5.1 VARIABEL DEPENDEN .............................................................. 29

3.5.2 VARIABEL INDEPENDEN ............................................................ 30

3.6 INSTRUMEN PENELITIAN ............................................................. 31

3.7 TEKNIK ANALISIS DATA .............................................................. 31

3.7.1 ASUMSI KLASIK ....................................................................... 31

iv
 3.7.3 REGRESI LINIER BERGANDA ................................................ 35

3.8 SISTEMATIKA PENULISAN ........................................................... 36

3.9 LANGKAH DAN JADWAL KERJA ................................................ 37

3.9.1 LANGKAH KERJA..................................................................... 37

3.9.2 JADWAL KERJA ........................................................................ 39

DAFTAR PUSTAKA

v
 DAFTAR TABEL

TABEL 2.1 PENELITIAN RELEVAN .......................................................... 21

TABEL 3.1 JADWAL KERJA ......................................................................... 39

vi
 DAFTAR GAMBAR

GAMBAR 2.1 KERANGKA TEORITIS ....................................................... 24

vii
viii