DAFTAR ISI

Halaman

MOTTO.........................................................................................................i

TANDA PERSETUJUAN SKRIPSI..........................................................ii

PERNYATAAN ORISINALITAS SKRIPSI............................................iii

RINGKASAN..............................................................................................iv

SUMMARY......................................................................................................................v

DAFTAR ISI...................................................................................................................vi

DAFTAR TABEL.....................................................................................viii

DAFTAR GAMBAR..................................................................................ix

KATA PENGANTAR..................................................................................x

BAB I PENDAHULUAN
A. Latar Belakang............................................................................................1
B. Rumusan Masalah......................................................................................6
C. Tujuan Penelitian........................................................................................7
D. Kontribusi Penelitian................................................................................7
E. Sistematika Penulisan...............................................................................8

BAB II KAJIAN PUSTAKA

A. Kajian Pustaka............................................................................................10
1. Penelitian Terdahulu.............................................................................10
2. Pemetaan Penelitian Terdahulu.........................................................14
B. Kajian Teoritis.............................................................................................17
1. Teori Agensi............................................................................................17
2. Manajemen Laba...................................................................................20
3. Good Corporate Governance............................................................26
C. Pengaruh Antar Variabel..........................................................................34
D. Model Konsep.............................................................................................39
E. Hipotesis Penelitian...................................................................................40

vi
BAB III METODE PENELITIAN
A. Jenis Penelitian...........................................................................................41
B. Lokasi Penelitian........................................................................................41
C. Konsep, Variabel, Definisi Operasional, dan Skala Pengukuran. 42
D. Populasi dan Sampel.................................................................................46
E. Jenis dan Sumber Data..............................................................................51
F. Teknik Pengumpulan Data.......................................................................51
G. Teknik Analisis Data.................................................................................52
1. Statistik Diskriptif...................................................................52
2. Uji Asumsi Klasik....................................................................52
3. Uji Regresi Linear Berganda...................................................54
4. Uji Koeifisien Determinasi......................................................55
5. Uji Hipotesis............................................................................56

BAB IV HASIL DAN PEMBAHASAN

A. Gambaran Umum Subyek dan Obyek Penelitian.............................58
B. Analisis Deskriptif.....................................................................................58
C. Analisis Model dan Pembuktian Hipotesis.........................................61
1. Uji Asumsi Klasik....................................................................61
2. Uji Regresi Linear Berganda...................................................65
3. Uji Koeifisien Determinasi......................................................67
4. Uji Hipotesis............................................................................68

BAB V KESIMPULAN DAN SARAN

A. Kesimpulan..................................................................................................81
B. Saran...............................................................................................................83

DAFTAR PUSTAKA...................................................................................................84
LAMPIRAN.................................................................................................85

vii
 DAFTAR TABEL

No Tabel Halaman

Tabel 2.1 Pemetaan Penelitian Terdahulu................................................................14

Tabel 3.1 Penentuan Sampel........................................................................................47
Tabel 3.2 Daftar Data Sampel Perusahaan..............................................................48
Tabel 3.3 Nilai Durbin Watson....................................................................................54
Tabel 4.1 Statistik Deskriptif.......................................................................................59
Tabel 4.2 Hasil Uji Normalitas Data.........................................................................62
Tabel 4.3 Hasil Uji Multikolinearitas........................................................................63
Tabel 4.4 Hasil Uji Heterokedastisitas......................................................................64
Tabel 4.5 Hasil Uji Autokolerasi ...............................................................................64
Tabel 4.6 Hasil Analisis Regresi Linear Berganda................................................65
Tabel 4.7 Hasil Uji Koefisien Determinasi..............................................................68
Tabel 4.8 Hasil Uji F......................................................................................................69
Tabel 4.9 Pengaruh DIR terhadap Manajemen Laba............................................70
Tabel 4.10 Pengaruh KIND terhadap Manajemen Laba.....................................70
Tabel 4.11 Pengaruh KM terhadap Manajemen Laba..........................................71
Tabel 4.12 Pengaruh KI terhadap Manajemen Laba............................................72

viii
 DAFTAR GAMBAR

No Gambar Halaman

Gambar 2.1 Model Konsep Penelitian......................................................................39

Gambar 2.2 Model Hipotesis.......................................................................................40

ix