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DAFTAR ISI
Halaman
ABSTRAK.................................................................................................. i

KATA PENGANTAR................................................................................ ii

DAFTAR ISI............................................................................................... v

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

DAFTAR GAMBAR.................................................................................. xi

BAB I PENDAHULUAN........................................................................... 1

A. Latar Belakang Masalah.............................................................. 1

B. Identifikasi Masalah.................................................................... 13

C. Batasan Masalah dan Rumusan Masalah.................................... 14

D. Tujuan dan Manfaat Penelitian................................................... 15

BAB II LANDASAN TEORI.................................................................... 17

A. Uraian Teori................................................................................ 17

1. Laporan Keuangan.................................................................. 17

a. Pengertian Laporan Keuangan........................................... 17

b. Tujuan dan Manfaat Laporan Keuangan ........................... 18

c. Faktor yang Mempengaruhi Laporan Keuangan................ 20

c. Jenis-jenis Laporan Keuangan............................................ 20

d. Keterbatasan Laporan Keuangan....................................... 22

2. Kinerja Keuangan................................................................... 24

a. Pengertian Kinerja Keuangan............................................. 24

b. Tujuan dan Manfaat Kinerja Keuangan ............................ 25

c. Faktor yang Mempengaruhi Kinerja Keuangan................. 26

d. Standard Pengukuran Kinerja Keuangan........................... 27

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3. Rasio Likuiditas....................................................................... 28

a. Pengertian Rasio Likuiditas................................................ 28

b. Tujuan dan Manfaat Rasio Likuiditas ............................... 29

c. Faktor yang Mempengaruhi Rasio Likuiditas.................... 30

d. Jenis-jenis Rasio Likuiditas................................................ 32

d. Standard Pengukuran Rasio Likuiditas.............................. 33

4. Rasio Aktivitas........................................................................ 36

a. Pengertian Rasio Aktivitas................................................. 36

b. Tujuan dan Manfaat Rasio Aktivitas ................................. 38

c. Faktor yang Mempengaruhi Rasio Aktivitas...................... 39

d. Jenis-jenis Rasio Aktivitas................................................. 40

e. Standard Pengukuran Rasio Aktivitas................................ 41

5. Rasio Profitabilitas.................................................................. 42

a. Pengertian Rasio Profitabilitas........................................... 42

b. Manfaat dan Tujuan Rasio Profitabilitas ........................... 44

c. Faktor yang Mempengaruhi Rasio Profitabilitas................ 46

d. Jenis-jenis Rasio Profitabilitas........................................... 46

e. Standard Pengukuran Rasio Profitabilitas.......................... 47

6. Rasio Solvabilitas.................................................................... 51

a. Pengertian Rasio Solvabilitas............................................. 51

b. Manfaat dan Tujuan Rasio Solvabilitas ............................ 52

c. Faktor yang Mempengaruhi Rasio Solvabilitas................. 54

d. Jenis-jenis Rasio Solvabilitas............................................. 56

e. Standard Pengukuran Rasio Solvabilitas............................ 57

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7. Balanced Scorecard................................................................ 60

a. Pengertian Balanced Scorecard......................................... 60

b. Tujuan dan Manfaat Balanced Scorecard.......................... 62

c. Keunggulan Balanced Scorecard....................................... 62

d. Standard Pengukuran Balanced Scorecard........................ 64

B. Kerangka Berfikir........................................................................ 74

1. Rasio Likuiditas Dalam Menilai Kinerja Keuangan............... 74

2. Rasio Aktivitas Dalam Menilai Kinerja Keuangan................. 75

3. Rasio Profitabilitas Dalam Menilai Kinerja Keuangan........... 76

4. Rasio Solvabilitas Dalam Menilai Kinerja Keuangan............. 77

5. Balanced Scorecard Dalam Menilai Kinerja Keuangan......... 78

BAB III METODE PENELITIAN........................................................... 80

A. Pendekatan Penelitian................................................................. 80

B. Definisi Operasional.................................................................... 80

C. Tempat Dan Waktu Penelitian.................................................... 83

D. Populasi dan Sampel................................................................... 83

E. Teknik Pengumpilan Data .......................................................... 85

F. Teknik Analisa Data ................................................................... 85

BAB IV PEMBAHASAN........................................................................... 88

A. Hasil Penelitian........................................................................... 88

1. Deskripsi Data........................................................................ 88

a. Rasio Likuiditas.................................................................. 88

b. Rasio Aktivitas................................................................... 91

c. Rasio Profitabilitas............................................................. 93

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d. Rasio Solvabilitas............................................................... 95

B. Pembahasan................................................................................. 98

1. Perancangan Pengukuran Kinerja Keuangan dengan Metode

Balanced Scorecard Pada Perspektif Keuangan.................... 98

a. Pengukuran Rasio Likuiditas.............................................. 98

b. Pengukuran Rasio Aktivitas............................................... 104

c. Pengukuran Rasio Profitabilitas......................................... 110

d. Pengukuran Rasio Solvabilitas........................................... 116

e. Perhitungan Metode Balanced Scorecard.......................... 122

C. Rangkuman Pembahasan............................................................. 134

BAB V KESIMPULAN DAN SARAN..................................................... 137

A. Kesimpulan................................................................................. 137

B. Saran............................................................................................ 138

DAFTAR PUSTAKA