DAFTAR ISI

DAFTAR ISI ................................................................................................... i

DAFTAR TABEL .......................................................................................... iii
DAFTAR GAMBAR ...................................................................................... iv

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

1.1 Latar Belakang ......................................................................... 1
1.2 Rumusan Masalah .................................................................... 10
1.3 Tujuan Penelitian ...................................................................... 10
1.4 Manfaat Penelitian .................................................................... 11
1.5 Ruang Lingkup Penelitian ........................................................ 12

BAB II TINJAUAN PUSTAKA ................................................................... 14

2.1 Landasan Teori ......................................................................... 14
2.1.1 Financial Advantage Theory ...................................... 14
2.1.2 Price Discrimination Theory ...................................... 15
2.2 Penjualan Kredit ....................................................................... 17
2.3 Piutang ...................................................................................... 20
2.4 Ukuran Perusahaan ................................................................... 23
2.5 Akses Eksternal Pendanaan Jangka Pendek ............................. 24
2.6 Profitabilitas ............................................................................. 25
2.7 Pertumbuhan Penjualan ............................................................ 26
2.8 Jaminan ..................................................................................... 28
2.9 Likuiditas .................................................................................. 29
2.10 Diskriminasi Harga ................................................................... 30
2.11 Penelitian Terdahulu ................................................................. 31
2.12 Pengembangan Hipotesis.......................................................... 34
2.12.1 Ukuran Perusahaan dan Piutang Dagang ................... 34
2.12.2 Akses Eksternal Pendanaan Jangka Pendek dan
Piutang Dagang .......................................................... 35
2.12.3 Profitabilitas dan Piutang Dagang .............................. 36
2.12.4 Pertumbuhan Penjualan dan Piutang Dagang ............ 37
2.12.5 Jaminan dan Piutang Dagang ..................................... 39
2.12.6 Likuiditas dan Piutang Dagang .................................. 40
2.12.7 Diskriminasi Harga dan Piutang Dagang ................... 41
2.13 Kerangka Pemikiran ................................................................. 42

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BAB III METODE PENELITIAN ................................................................ 44
3.1 Jenis Penelitian ......................................................................... 44
3.2 Definisi Operasional dan Pengukuran Variabel ....................... 45
3.2.1 Variabel Dependen ..................................................... 45
3.2.2 Variabel Independen .................................................. 46
3.2.2.1 Ukuran Perusahaan .................................... 46
3.2.2.2 Akses Eksternal Pendanaan Jangka
Pendek........................................................ 47
3.2.2.3 Profitabilitas ............................................... 47
3.2.2.4 Pertumbuhan Penjualan ............................. 48
3.2.2.5 Jaminan ...................................................... 49
3.2.2.6 Likuiditas ................................................... 49
3.2.2.7 Diskriminasi Harga .................................... 50
3.3 Metode Pengambilan Data ....................................................... 51
3.4 Metode Pengumpulan Data ...................................................... 51
3.5 Metode Analisis Data ............................................................... 52
3.5.1 Statistik Deskripif ....................................................... 52
3.5.2 Pengujian Asumsi Klasik ........................................... 53
3.5.2.1 Uji Normalitas ........................................... 53
3.5.2.2 Uji Autokorelasi......................................... 54
3.5.2.3 Uji Multikolinieritas .................................. 55
3.5.2.4 Uji Heterokedastisitas ................................ 55
3.5.3 Analisis Regresi Linear Berganda .............................. 56
3.5.4 Uji Hipotesis ............................................................... 56
3.5.4.1 Uji Kelayakan Model (Uji – F) .................. 56
3.5.4.2 Uji Koefisien Determinasi (R2) ................. 57
3.5.4.3 Uji Signifikansi Parameter Individual
(Uji – t) ...................................................... 58

DAFTAR PUSTAKA ..................................................................................... 59

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 DAFTAR TABEL

Tabel 3.1 Kriteria Autokorelasi Durbin – Watson ........................................... 54

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 DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran .................................................................... 43

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