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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
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xii
DAFTAR GAMBAR
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xiii