DAFTAR ISI

Halaman

DAFTAR ISI............................................................................................................i
DAFTAR TABEL.................................................................................................iii
DAFTAR GAMBAR.............................................................................................iv
DAFTAR LAMPIRAN..........................................................................................v

BAB I PENDAHULUAN..................................................................................1
1.1 Latar Belakang Penelitian..................................................................1
1.2 Rumusan Masalah Penelitian.............................................................8
1.3 Tujuan Penelitian...............................................................................8
1.4 Manfaat Penelitian.............................................................................9
1.5 Ruang Lingkup Penelitian...............................................................10

BAB II KAJIAN KEPUSTAKAAN................................................................11

2.1 Landasan Teoritis............................................................................11
2.1.1 Laba (Profitabilitas)...............................................................11
2.1.1.1 Fungsi Rasio Profitabilitas........................................11
2.1.1.2 Jenis Rasio Profitabilitas...........................................12
2.1.2 Return on Aset (ROA)........................................................14
2.1.2.1 Pengertian ROA......................................................14
2.1.2.2 Tujuan dan Manfaat ROA .....................................15
2.1.2.3 Faktor-faktor yang mempengaruhi ROA................17
2.1.2.4 Pengukuran ROA....................................................18
2.1.3 Total Asset Turn Over (TATO)..........................................18
2.1.3.1 Pengertian TATO....................................................18
2.1.3.2 Tujuan dan Manfaat TATO....................................19
2.1.3.3 Faktor-faktor yang mempengaruhi TATO..............22
2.1.3.4 Pengukuran TATO..................................................23
2.1.4 Debt to Equity Ratio (DER)...............................................24
2.1.4.1 Pengertian DER......................................................24
2.1.4.2 Tujuan dan Manfaat DER.......................................26
2.1.4.3 Faktor-faktor yang mempengaruhi DER................27
2.1.4.4 Pengukuran DER....................................................28
2.2 Penelitian Sebelumnya....................................................................29
2.3 Kerangka Pemikiran........................................................................36
2.3.1 Hubungan TATO dengan ROA.............................................36
2.3.2 Hubungan DER dengan ROA...............................................37
2.4 Hipotesis..........................................................................................38

BAB III METODE PENELITIAN...................................................................39

3.1 Desain Penelitian.............................................................................39
1. Sifat Studi........................................................................................39
2. Jenis Investigasi...............................................................................40

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 3. Tingkat Intervensi Peneliti Terhadap Studi....................................40
4. Situasi Studi.....................................................................................40
5. Unit Analisis....................................................................................40
6. Horizon Waktu................................................................................41
3.2 Populasi dan Sampel Penelitian.......................................................41
3.3 Sumber dan Teknik Pengumpulan Data..........................................43
3.4 Definisi dan Operasional Variabel...................................................43
3.4.1 Variabel Independen...............................................................43
3.4.2 Debt to Equity Ratio...............................................................45
3.5 Teknik Analisis Data.......................................................................47
3.6 Pengujian Hipotesis.........................................................................47

DAFTAR PUSTAKA...........................................................................................49
LAMPIRAN-LAMPIRAN..................................................................................50

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 DAFTAR TABEL

Tabel 1.1 Data Perolehan Retrun On Asset (ROA)...............................................6

Tabel 2.1 Ringkasan Penelitian Sebelumnya.......................................................34
Tabel 3.1 Kriteria Populasi Penelitian..................................................................42
Tabel 3.2 Ringkasan Operasional Variabel..........................................................46

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 DAFTAR GAMBAR

Gambar 2.1 Skema Kerangka Pemikiran.............................................................37

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 DAFTAR LAMPIRAN

Lampiran 1 Daftar Perusahaan Yang Menjadi Sampel Penelitian.......................50