DAFTAR ISI

HALAMAN SAMPUL............................................................................................. i
HALAMAN JUDUL................................................................................................ ii
HALAMAN PERSETUJUAN................................................................................. iii
HALAMAN PENGESAHAN.................................................................................. iv
PERNYATAAN KEASLIAN TULISAN............................................................... v
ABSTRAK................................................................................................................ vi
ABSTRACT.............................................................................................................. vii
KATA PENGANTAR.............................................................................................. viii
DAFTAR ISI............................................................................................................. xiii
DAFTAR TABEL..................................................................................................... xvi
DAFTAR GAMBAR................................................................................................ xvii
DAFTAR LAMPIRAN............................................................................................xviii

BAB I PENDAHULUAN.................................................................................... 1
1.1 Latar Belakang.................................................................................... 1
1.2 Rumusan Masalah............................................................................... 5
1.3 Tujuan Penelitian................................................................................ 6
1.4 Manfaat Penelitian.............................................................................. 7
1.5 Ruang Lingkup Penelitian.................................................................. 7

BAB II KAJIAN PUSTAKA................................................................................ 8

2.1 Landasan Teori.................................................................................... 8
2.1.1 Signalling Theory.................................................................. 8
2.1.2 Teori Modigliani-Miller Modern.......................................... 9
2.1.3 Pertumbuhan Laba................................................................ 10
2.1.4 Laporan Keuangan................................................................ 14

2.1.5Analisis Laporan Keuangan.................................................. 18

2.1.6Analisis Rasio Keuangan...................................................... 21
2.1.6.1 Pengertian Rasio Keuangan...................................... 21
2.1.6.2 Jenis-Jenis Analisis Rasio Keuangan....................... 22
2.2 Penelitian Terdahulu........................................................................... 30
2.3 Kerangka Konseptual......................................................................... 42
2.4 Perumusan Hipotesis......................................................................... 43

BAB III METODE PENELITIAN........................................................................ 53

3.1 Jenis Penelitian .................................................................................. 53
3.2 Objek Penelitian................................................................................. 53
3.3 Populasi dan Sampel........................................................................... 53
3.3.1 Populasi.................................................................................... 53
3.3.2 Sampel..................................................................................... 54

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 3.4 Jenis dan Sumber Data....................................................................... 55
3.5 Metode Pengumpulan Data................................................................ 56
3.6 Metode Analisis.................................................................................. 56
3.6.1 Analisis Deskriptif.................................................................. 56
3.6.2 Analisis Regresi Linear Berganda.......................................... 57
3.6.3 Uji Asumsi Klasik................................................................... 58
3.6.3.1 Uji Normalitas Data.................................................... 58
3.6.3.2 Uji Multikolinearitas................................................... 59
3.6.3.3 Uji Autokorelasi.......................................................... 59
3.6.3.4 Uji Heterodakstisitas................................................... 60
3.6.4 Pengujian Hipotesis................................................................ 61
3.6.4.1 Uji t (Parsial)............................................................... 61
3.7 Definisi Operasional Variabel............................................................ 61
3.7.1 Variabel Dependen................................................................. 61
3.7.2 Variabel Independen.............................................................. 62

BAB IV HASIL DAN PEMBAHASAN................................................................ 66

4.1 Deskripsi Data.................................................................................... 66
4.2 Analisis Deskriptif.............................................................................. 67
4.2.1 Gambaran Umum Kondisi Keuangan Perusahaan Sampel....... 67
4.2.1.1 Kondisi Asset Perusahaan Sampel.............................. 67
4.2.1.2 Kondisi Modal Perusahaan Sampel............................ 69
4.2.1.3 Kondisi Hutang Perusahaan Sampel........................... 70
4.2.2 Deskripsi Statistik Variabel Penelitian...................................... 72
4.2.2.1 Pertumbuhan Laba...................................................... 74
4.2.2.2 Current Ratio (CR)..................................................... 75
4.2.2.3 Debt to Assets Ratio (DAR)........................................ 78
4.2.2.4 Debt to Equity Ratio (DER)........................................ 80
4.2.2.5 Total Assets Turnover (TATO)................................... 82
4.2.2.6 Inventory Turnover (ITO)........................................... 85
4.2.2.7 Net Profit Margin (NPM)........................................... 87
4.2.2.8 Return On Asset (ROA).............................................. 89
4.2.2.9 Return On Equity (ROE)............................................. 91
4.3 Uji Asumsi Klasik.............................................................................. 94
4.3.1 Uji Normalitas........................................................................... 94
4.3.2 Uji Multikolinearitas................................................................. 95
4.3.3 Uji Heterokedastisitas............................................................... 96
4.3.4 Uji Autokorelasi........................................................................ 97
4.4 Hasil Uji Hipotesis Penelitian............................................................. 98
4.4.1 Hasil Hipotesis Parsial (Uji T).................................................. 101

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 4.4.2 Hasil Uji Koefisien Determinasi (R2)........................................ 105
4.5 Pembahasan Hasil Penelitian................................................................ 106
4.5.1 Pengaruh Current Ratio terhadap Pertumbuhan Laba................... 106
4.5.2 Pengaruh Debt to Assets Ratio terhadap Pertumbuhan Laba......... 108
4.5.3 Pengaruh Debt to Equity Ratio terhadap Pertumbuhan Laba........ 111
4.5.4 Pengaruh Total Assets Turnover terhadap Pertumbuhan Laba...... 114
4.5.5 Pengaruh Inventory Turnover terhadap Pertumbuhan Laba......... 117
4.5.6 Pengaruh Net Profit Margin terhadap Pertumbuhan Laba............ 119
4.5.7 Pengaruh Return On Asset terhadap Pertumbuhan Laba............... 120
4.5.8 Pengaruh Return On Equity terhadap Pertumbuhan Laba............. 122

BAB V KESIMPULAN DAN SARAN...................................................................... 126

5.1 Kesimpulan........................................................................................... 126
5.2 Keterbatasan Penelitian......................................................................... 129
5.3 Saran..................................................................................................... 129

DAFTAR PUSTAKA................................................................................................. 131

LAMPIRAN................................................................................................................ 137

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