DAFTAR ISI

KATA PENGANTAR

DAFTAR ISI

BAB I PENDAHULUAN

1.1 Latar Belakang ................................................................................................................ 1

1.2 Rumusan Masalah ......................................................................................................... 9

1.3 Tujan Penelitian ............................................................................................................. 10

1.4 Manfaat Penelitian

1.4.1 Manfaat teoritis ........................................................................................................ 11

1.4.2 Manfaat praktis........................................................................................................ 11

BAB II TINJAUAN PUSTAKA

2.1 Penelitian Terdahulu. ................................................................................................... 12

2.2 Landasan Teori ............................................................................................................. 18

2.2.1 Teori keagenan (agency theory) ............................................................................. 18

2.2.2 Signalling theory .......................................................................................................... 19

2.2.3 Pengungkapan Dalam Laporan Tahunan .............................................................. 20

2.2.3.1 Pengertian Pengungkapan ...................................................................................... 20

2.2.3.2 Tujuan Pengungkapan ........................................................................................... 22

2.2.3.3 Jenis Pengungkapan ............................................................................................... 22

2.2.3.4 Pengungkapan Sukarela (Voluntary Disclosure) ................................................... 26

2.2.4 Leverage ...................................................................................................................... 26

2.2.5 Retun On Equity (ROE).......................................................................................... 28

2.2.6 Good Corporate Governon (GCG) ............................................................................ 32

2.2.6.1 Prinsip-prinsip Good Corporate Governance (GCG) ........................................... 33

2.2.6.2 Dewan Komisaris Independen ............................................................................... 36

2.3 Rerangka Konseptual .................................................................................................. 37

2.4 Pengembangan Hipotesis Penelitian ........................................................................ 39

2.4.1 Pengaruh Leverage Terhadap Pengungkapan Sukarela .................................. 40

2.4.2 Pengaruh Return On Equity (ROE)

Terhadap Pengungkapan Sukarela ....................................................................... 40

2.4.3 Pengaruh Leverage Terhadap Pengungkapan Sukarela

Dengan Proporsi Dewan Komisaris

Independen Sebagai Variabel Moderating ........................................................... 41

2.4.4 Pengaruh Return On Equity (ROE) Terhadap

Pengungkapan Sukarela Dengan Proporsi Dewan

Komisaris Sebagai Variabel Moderating............................................................... 42

2.4.5 Pengaruh Return On Equity (ROE) Terhadap Pengungkapan

Sukarela Dengan Proporsi Dewan Komisaris Sebagai

Variabel Moderating .............................................................................................. 43

BAB III METODOLOGI PENELITIAN

3.1 Klasifikasi Dan Definisi Operasional Variabel Penelitian ..................................... 45

3.1.1 Klasifikasi variable ...................................................................................... 45
3.1.2 Definisi Oprasional variable ....................................................................... 45

3.1.2.1 Definisi Oprasional variable ................................................................. 45

3.1.2.2 Pengungkapan Sukarela (voluntary disclosure) ................................. 45

3.1.2.3 Leverag ...................................................................................................e 48

3.1.2.4 Return On Equity (ROE)........................................................................ 48

3.1.2.5 Good Corporate Governance (GCG) ..................................................... 49

3.2 Jenis Penelitian ............................................................................................................. 49
3.3 Populasi Dan Sampel Penelitian
 3.3.1 Populasi ........................................................................................................ 50

3.3.2 Sampel .......................................................................................................... 52

3.4 Jenis Dan Sumber Data

3.4.1 Jenis Data .......................................................................... 54
3.4.2 Sumber Data .................................................................................................. 55

3.5 Teknik Pengumpulan Data 55

3.6 Teknik Analisis Data

3.6.1 Analisis Regresi Linear Berganda ............................................................. 58

3.6.2 Pengujian Asumsi Klasik ............................................................................ 59

3.6.3 Pengujian Hipotesis ........................................................................................ 61

DAFTAR PUSTAKA