DAFTAR ISI

Hal

Halaman Judul....................................................................................................... i

Halaman Tanda Persetujuan Skirpsi...................................................................... ii

Halaman Tanda Lulus Ujian Komprehensif.......................................................... iii

Abstraksi................................................................................................................ iv

Kata Pengantar....................................................................................................... v

Daftar Isi................................................................................................................ vii

Daftar Gambar....................................................................................................... xi

Daftar Tabel........................................................................................................... xii

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

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

B. Identifikasi Masalah................................................................... 4

C. Batasan Masalah......................................................................... 4

D. Rumusan Masalah...................................................................... 5

E. Tujuan Penelitian........................................................................ 5

F. Manfaat Penelitian...................................................................... 6

BAB II : LANDASAN TEORI DAN PENGEMBANGAN HIPOTESIS.. 7

A. Perputaran Aktiva Tetap ............................................................ 7

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 1. Pengertian Aktiva tetap ....................................................... 7

2. Pengertian & Penilaian Perputaran Aktiva Tetap…………. 9

3. Prinsip Penilaian Aktiva Tetap …………………………… 9

4. Penyusutan Aktiva Tetap...................................................... 11

B. Perputaran Piutang Usaha.......................................................... 13

1. Pengertian Piutang ............................................................... 13

2. Perputaran Piutang .............................................................. 17

C. Profitabilitas .............................................................................. 23

1. Jenis-Jenis & Pengukuran Profitabilitas............................... 23

2. Manfaat Profitabilitas …………………………………….. 26

D. Hubungan antar variabel ............................................................ 27

E. Kerangka Pemikiran…………………………………………… 29

F. Hipotesis ……………………………………………………… 29

BAB III : METODELOGI PENELITIAN........................................................ 31

A. Metode Penelitian ...................................................................... 31

B. Populasi dan Sample …………………………………………. 32

1. Populasi ……………………………………………………. 32

2. Teknik Pengambilan Sample ………………………………. 32

C. Data Penelitian ………………….............................................. 33

D. Pengumpulan Data...................................................................... 34

E. Operasional Variabel dan Pengukurannya................................. 34

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 F. Analisis Data.............................................................................. 37

G. Pegujian Hipotesis…………………………………………….. 47

BAB IV : ANALISIS DAN PEMBAHASAN................................................ 50

A. Deskripsi Lokasi Penelitian........ ........................................... 50

B. Deskripsi Data Penelitian........................................................ 52

C. Pengujian Normalitas.............................................................. 62

D. Analisis korelasi ..................................................................... 63

1. Korelasi Sederhana............................................................ 63

2. Korelasi Berganda............................................................. 64

3. Korelasi Bivariate............................................................. 64

4. Korelasi Parsial ................................................................. 65

5. Regresi Linear Sederhana ………………………. ……… 66

6 Regresi Linear Berganda ……………………………….. 68

E. Pengujian Hipotesis …………………………………………. 68

1. Uji Korelasi ………………………………………………. 68

2. Uji Regresi………………………………………………… 71

3. Koefisien determinasi …………………………………….. 73

F. Pembahasan Hasil Analisa....................................................... 74

BAB V : PENUTUPAN................................................................................. 85

A. Kesimpulan.............................................................................. 85

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 B. Keterbatasan Penelitian........................................................... 88

C. Saran-saran.............................................................................. 89

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