DAFTAR ISI

HALAMAN SAMPUL ........................................................................................... i

HALAMAN JUDUL ............................................................................................. ii
HALAMAN PENGESAHAN .............................................................................. iii
HALAMAN PERNYATAAN .............................................................................. iv
HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS.......................... v
KATA PENGANTAR .......................................................................................... vi
ABSTRAK .......................................................................................................... viii
ABSTRACT ........................................................................................................... ix
DAFTAR ISI .......................................................................................................... x
DAFTAR TABEL............................................................................................... xiii
DAFTAR GAMBAR .......................................................................................... xiv
BAB I PENDAHULUAN ..................................................................................... 1
1.1 Gambaran Umum Objek Penelitian............................................................... 1
1.2 Latar Belakang Penelitian ............................................................................. 2
1.3 Perumusan Masalah ................................................................................... 9
1.4 Tujuan Penelitian ...................................................................................... 11
1.5 Manfaat Penelitian .................................................................................... 12
1.5.1 Aspek Teoritis ....................................................................................... 12
1.5.2 Aspek Praktis ........................................................................................ 12
1.6 Ruang Lingkup Penelitian ........................................................................... 13
1.6.1 Lokasi dan Objek Penelitian ........................................................... 13
1.6.2 Waktu dan Periode Penelitian ......................................................... 13
1.6.3 Variabel Penelitian .......................................................................... 14
1.7 Sistematika Penulisan Tugas Akhir ............................................................. 14
BAB II TINJAUAN PUSTAKA DAN LINGKUP PENELITIAN .................. 17
2.1 Tinjauan Pustaka Penelitian ................................................................... 17
2.1.1 Teori Keagenan (Agency Theory) ....................................................... 17
2.1.2 Persistensi Laba ........................................................................................... 19
2.1.3 Tata Kelola (Corporate Governance)................................................... 21

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 2.1.4 Ownership ............................................................................................. 23
2.1.5 Kepemilikan Institusional ..................................................................... 24
2.1.6 Kepemilikan Manajerial ....................................................................... 25
2.1.7 Konsentrasi Kepemilikan...................................................................... 26
2.1.8 Leverage................................................................................................ 27
2.1.9 Size ........................................................................................................ 28
2.2 Penelitian Terdahulu.................................................................................... 29
2.2.1 Penelitian-Penelitian Terdahulu............................................................ 29
2.2.2 Persamaan dan Perbedaan dengan Penelitian Sebelumnya .................. 37
2.3 Kerangka Pemikiran .................................................................................... 42
2.3.1 Kepemilikan Institusional terhadap Persistensi Laba.............................. 42
2.3.2 Kepemilikan Manajerial terhadap Persistensi Laba ................................ 44
2.3.3 Konsentrasi Kepemilikan terhadap Persistensi Laba .............................. 45
2.4 Hipotesis Penelitian ..................................................................................... 47
BAB III METODOLOGI PENELITIAN ........................................................ 49
3.1 Karakteristik Penelitian ............................................................................ 49
3.2 Alat Pengumpulan Data ............................................................................... 50
3.2.1 Variabel Operasional ............................................................................ 50
3.3 Tahapan Penelitian ...................................................................................... 56
3.4 Populasi dan Sampel............................................................................... 59
3.4.1 Populasi ........................................................................................... 59
3.4.2 Sampel ............................................................................................. 60
3.5 Pengumpulan dan Sumber Data ............................................................. 62
3.6 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 62
3.6.1 Teknik Analisis Data ....................................................................... 62
3.6.2 Pengujian Hipotesis ......................................................................... 65
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 69
4.1 Hasil Penelitian....................................................................................... 69
4.1.1 Analisis Data Statistik Deskriptif ......................................................... 69
4.2 Uji Asumsi Klasik .................................................................................. 96
4.2.1 Uji Normalitas....................................................................................... 96

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 4.2.2 Uji Multikolinierisitas ........................................................................... 97
4.2.3 Uji Heteroskedastisitas ......................................................................... 98
4.3 Analisis Regresi Linear Berganda .......................................................... 99
4.3.1 Uji Parsial (Uji t) ............................................................................. 99
4.3.2 Uji Simultan (Uji F) ............................................................................ 102
4.3.3 Uji Koefisien Determinasi (R2) ..................................................... 103
4.4 Pembahasan Hasil Penelitian ............................................................... 104
4.4.1 Pengaruh Kepemilikan Institusional terhadap Persistensi Laba .......... 104
4.4.2 Pengaruh Kepemilikan Manajerial terhadap Persistensi Laba ............. 105
4.4.3 Pengaruh Konsentrasi Kepemilikan terhadap Persistensi Laba ........... 106
4.4.4 Pengaruh Tingkat Hutang terhadap Persistensi Laba...........................107
4.4.5 Pengaruh Ukuran Perusahaan terhadap Persistensi Laba.....................108
4.4.6 Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan
Konsentrasi Kepemilikan Terhadap Persistensi Laba..................................... 109
BAB V KESIMPULAN DAN SARAN ............................................................ 111
5.1 Kesimpulan ........................................................................................... 111
5.2 Saran ..................................................................................................... 113
5.2.1 Aspek Teoritis ............................................................................... 113
5.2.2 Aspek Praktis ................................................................................ 114
DAFTAR PUSTAKA ........................................................................................ 115
LAMPIRAN ....................................................................................................... 118

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