DAFTAR ISI

HALAMAN SAMPUL ..................................................................................ii

HALAMAN LEMBAR PERSETUJUAN SKRIPSI....................................iii
HALAMAN PENGESAHAN SKRIPSI.......................................................vi
LEMBAR PENGESAHAN ARTIKEL ILMIAH........................................vii
KARTU KONSULTASI BIMBINGAN SKRIPSI.......................................viii
SURAT PERNYATAAN................................................................................ ix
DAFTAR RIWAYAT HIDUP....................................................................... x
KATA PENGANTAR.................................................................................... xi
DAFTAR ISI .................................................................................................. xiii
DAFTAR GAMBAR ..................................................................................... xvi
DAFTAR TABEL .......................................................................................... xvii
ABSTRAK....................................................................................................... xviii
ABSTRACT..................................................................................................... xix
BAB I PENDAHULUAN ..........................................................................1
1.1 Latar Belakang ..........................................................................1
1.2 Rumusan Masalah .....................................................................6
1.3 Tujuan Penelitian .......................................................................6
1.4 Manfaat Penelitian .....................................................................7
1.5 Sistematika Penulisan ................................................................7

BAB II TINJAUAN PUSTAKA DAN PERUMUSAN HIPOTESIS...... 9

2.1 Penelitian Terdahulu ................................................................. 9
2.2 Landasan Teori .......................................................................... 18
2.2.1 Akuntansi Keuangan .................................................. 14
2.2.2 Laba Bersih................................................................. 18
2.2.3 Piutang ....................................................................... 21
2.2.4 Total Aset Lancar ....................................................... 23
2.2.5 Hutang ........................................................................ 25
2.3 Hubungan Antara Variabel Dan Perumusan Hipotesis.............. 27

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 2.4 Kerangka Berpikir ..................................................................... 32
2.5 Definisi Konsepsional................................................................ 33
BAB III METODOLOGI PENELITIAN .................................................. 35
3.1 Rancangan Penelitian................................................................. 35
3.2 Batasan Penelitian...................................................................... 35
3.3 Definisi Operasional .................................................................. 35
3.3.1 Variabel Terikat (Dependent Variable)........................... 35
3.3.2 Variabel Bebas (Independent Variable)........................... 36
3.4 Populasi dan Sampel ................................................................. 36
3.4.1 Populasi ........................................................................ 36
3.4.2 Sampel .......................................................................... 37
3.5 Sumber dan Jenis Data .............................................................. 37
3.6 Teknik Pengumpulan Data ........................................................ 37
3.7 Metode Analisis Data ................................................................ 38
3.7.1 Analisis Linear Berganda ............................................. 38
3.7.2 Uji Asumsi Klasik ........................................................ 38
3.8 Pengujian Hipotesis ................................................................... 39
3.8.1 Uji t................................................................................ 39
3.8.2 Uji F............................................................................... 39
3.8.3 Analisis Koefisien Determinasi (Uji R2) ...................... 40
BAB IV HASIL DAN PEMBAHASAN ..................................................... 41
4.1 Gambaran Umum Objek Penelitian .......................................... 41
4.1.1 Gambaran Umum PT Acset Indonusa Tbk ..................... 41
4.1.2 Visi dan Misi PT Acset Indonusa Tbk............................. 42
4.1.3 Struktur Organisasi PT Acset Indonusa Tbk ................... 42
4.2 Deskriptif Variabel Penelitian ................................................... 44
4.3 Hasil Analisis Data dan Pengujian Hipotesis ............................ 45
4.4 Pembahasan Hasil Penelitian .................................................... 51
4.4.1 Hasil Rasio Keuangan...................................................... 51
4.4.2 Piutang, Total Aset Lancar, dan Total Hutang Lancar
memiliki pengaruh bermakna terhadap Laba Bersih pada

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 PT. Acset Indonusa Tbk.................................................. 53
BAB V Kesimpulan .................................................................................... 56
5.1 Kesimpulan ............................................................................... 56
5.2 Saran .......................................................................................... 57
DAFTAR PUSTAKA

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 DAFTAR GAMBAR

Gambar 2.1 Kerangka Berpikir ........................................................................ 32

Gambar 4.1 Struktur Organisasi PT. Acset Indonusa Tbk .............................. 43

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 DAFTAR TABEL

Tabel 1.1 Laporan Laba Bersih, Piutang, Total Aset Lancar, dan Total

Hutang Tahun 2012-2019 ............................................................. 4

Tabel 2.2 Penelitian Terdahulu ..................................................................... 13

Tabel 4.1 Laporan Laba Bersih, Piutang, Total Aset Lancar, dan Total

Hutang Tahun 2012-2018 ............................................................. 44

Tabel 4.2 Coefficients ................................................................................... 46

Tabel 4.3 Model Summary .......................................................................... 48

Tabel 4.4 Annova .......................................................................................... 48

Tabel 4.5 Hasil Pengujian secara Parsial......................................................... 50

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 DAFTAR LAMPIRAN

Lampiran 1 Surat Kata Pengantar

Lampiran 2 Kuesioner
Lampiran 3 Rekapitulasi Data
Lampiran 4 Analisis Statistik