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DAFTAR ISI

Halaman
LEMBAR PERSETUJUAN SKRIPSI ................................................................ ii
PERNYATAAN KEASLIAN KARYA ILMIAH .............................................. iii
KATA PENGANTAR .......................................................................................... iv
ABSTRAK ........................................................................................................... vii
ABSTRACT ......................................................................................................... viii
DAFTAR ISI ......................................................................................................... ix
DAFTAR TABEL................................................................................................ xii
DAFTAR GAMBAR .......................................................................................... xiii
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang ................................................................................... 1
1.2 Rumusan Masalah ............................................................................ 10
1.3 Tujuan Penelitian ............................................................................. 11
1.4 Manfaat Penelitian ........................................................................... 11
1.4.1 Aspek Teoritis ....................................................................... 12
1.4.2 Aspek Praktis ........................................................................ 12
BAB II TINJAUAN PUSTAKA ......................................................................... 14
2.1 Uraian Teori ..................................................................................... 14
2.1.1 Signalling Theory .................................................................. 14
2.1.2 Agency Theory ...................................................................... 15
2.1.3 Laporan Keuangan ................................................................ 16
2.1.4 Analisis Rasio Keuangan ...................................................... 17
2.1.5 Good Corporate Governance ............................................... 20
2.1.6 Inflasi .................................................................................... 22
2.1.7 Financial Distress ................................................................. 23
2.2 Penelitian Terdahulu ........................................................................ 26
2.3 Kerangka Pemikiran Teoritis ........................................................... 32
2.3.1 Pengaruh Debt to Equity Ratio (DER) terhadap Financial
Distress ............................................................................................ 32
2.3.2 Pengaruh Return on Equity (ROE) terhadap Financial
Distress ............................................................................................ 33

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2.3.3 Pengaruh Good Corporate Governance (GCG) terhadap
Financial Distress ............................................................................ 34
2.3.4 Pengaruh Inflasi terhadap Financial Distress ....................... 36
2.4 Model Penelitian .............................................................................. 38
2.5 Hipotesis Penelitian ......................................................................... 40
BAB III METODOLOGI PENELITIAN ......................................................... 41
3.1 Jenis Penelitian ................................................................................ 41
3.2 Objek dan Subjek Penelitian ............................................................ 41
3.2.1 Objek Penelitian.................................................................... 41
3.2.2 Subjek Penelitian .................................................................. 42
3.3 Jenis Data dan Sumber Data ............................................................ 42
3.3.1 Jenis Data .............................................................................. 42
3.3.2 Sumber Data ......................................................................... 42
3.4 Metode Pengumpulan Data .............................................................. 43
3.5 Populasi dan Sampel ........................................................................ 43
3.5.1 Populasi ................................................................................. 43
3.5.2 Sampel .................................................................................. 44
3.6 Definisi Operasional dan Pengukuran Variabel............................... 46
3.6.1 Variabel Dependen ............................................................... 46
3.6.2 Variabel Independen ............................................................. 48
3.7 Metode dan Teknik Analisis Data ................................................... 52
3.7.1 Statistik Deskriptif ................................................................ 52
3.7.2 Uji Asumsi Klasik ................................................................. 53
3.7.3 Analisis Regresi Linier Berganda ......................................... 55
3.7.4 Pengujian Hipotesis .............................................................. 56
BAB IV HASIL DAN PEMBAHASAN............................................................. 60
4.1 Gambaran Umum Perusahaan ......................................................... 60
4.1.1 Perusahaan BUMN ............................................................... 60
4.1.2 Profil Umum Perusahaan ...................................................... 60
4.2 Hasil Penelitian ................................................................................ 76
4.2.1 Statistik Deskriptif ................................................................ 76

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4.2.2 Uji Asumsi Klasik ................................................................. 80
4.2.3 Analisis Regresi Liniear Berganda ....................................... 86
4.2.4 Pengujian Hipotesis .............................................................. 88
4.2.5 Pembahasan .......................................................................... 93
BAB V PENUTUP ............................................................................................. 102
5.1 Kesimpulan .................................................................................... 102
5.2 Keterbatasan................................................................................... 105
5.3 Saran .............................................................................................. 106
DAFTAR PUSTAKA ........................................................................................ 107

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DAFTAR TABEL
Halaman

Tabel 1.1 Pergerakan Total Utang Perusahaan BUMN ............................... 2


Tabel 1.2 Perusahaan BUMN Penerima GCG terbaik 2017 ........................ 6
Tabel 2.1 Penelitian Terdahulu .................................................................. 27
Tabel 3.1 Perusahaan BUMN Terdaftar di BEI Tahun 2016 ..................... 44
Tabel 3.2 Populasi dan Sampel Penelitian ................................................. 45
Tabel 3.3 Sampel Penelitian ...................................................................... 46
Tabel 3.4 Klasifikasi nilai kualitas penerapan GCG BUMN ..................... 50
Tabel 3.5 Variabel dan Definisi Operasional ............................................. 52
Tabel 4.1 Hasil Analisis Statistik Deskriptif .............................................. 76
Tabel 4.2 Hasil Uji Normalitas .................................................................. 81
Tabel 4.3 Hasil Uji Multikolinearitas ......................................................... 82
Tabel 4.4 Hasil Uji Heteroskedastisitas ..................................................... 84
Tabel 4.5 Hasil Uji Autokorelasi ............................................................... 85
Tabel 4.6 Hasil Regresi Linier Berganda ................................................... 86
Tabel 4.7 Hasil Uji Simultan (Uji F) .......................................................... 88
Tabel 4.8 Hasil Uji Parsial (Uji t) .............................................................. 89
Tabel 4.9 Kesimpulan Hipotesis ................................................................. 91
Tabel 4.10 Hasil Koefisien Determinasi .................................................... 92

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DAFTAR GAMBAR
Halaman

Gambar 1.1 Tingkat Inflasi Tahun ke Tahun (2016-2018) .......................... 8


Gambar 2.1 Kerangka Pemikiran ............................................................... 38
Gambar 2.2 Model Penelitian ..................................................................... 39

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