DAFTAR ISI

Halaman
HALAMAN SAMPUL DEPAN .................................................................................. i
HALAMAN JUDUL ................................................................................................... ii
SURAT PERYATAAN .............................................................................................. iii
HALAMAN PENGESAHAAN ................................................................................. iv
ABSTRAK ................................................................................................................... v
ABSTRACT ................................................................................................................. vi
KATA PENGANTAR .............................................................................................. vii
DAFTAR ISI ............................................................................................................... x
DAFTAR GAMBAR ............................................................................................... xiii
DAFTAR TABEL ................................................................................................... xvi
DAFTAR RUMUS .................................................................................................... xv

BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ...................................................................................... 1
1.2 Identifikasi Masalah ............................................................................................... 9
1.3 Pembatasan Masalah .............................................................................................. 9
1.4 Rumusan Masalah ................................................................................................ 10
1.5 Tujuan Penelitian ................................................................................................. 11
1.6 Manfaat Penelitian ............................................................................................... 12
1.6.1 Manfaat Teoritis ................................................................................................. 12
1.6.2 Manfaat Praktis .................................................................................................. 13

BAB II TINJAUAN PUSTAKA

2.1 Teori Dasar ............................................................................................................ 14
2.1.1 Persistensi laba ................................................................................................... 14
2.1.2 Struktur modal ................................................................................................... 15
2.1.2.1 Faktor –faktor Struktur modal ........................................................................ 16
2.1.3 Ukuran perusahaan ............................................................................................ 19
2.1.4 Alokasi pajak antar periode................................................................................ 21
2.1.5 Kualitas laba ....................................................................................................... 24
2.1.5.1 Kategori proksi kualitas laba ........................................................................... 26
2.2 Penelitian Terdahulu ............................................................................................. 27
2.3 Kerangka Pemikiran .............................................................................................. 29
2.3.1 Persistensi laba terhadap kualitas laba ............................................................... 29
2.3.2 Struktur modal terhadap kualitas laba ...............................................................30
2.3.3 Ukuran perusahaan terhadap kualitas laba ........................................................31
2.3.4 Alokasi pajak antar periode................................................................................ 32

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2.4 Hipotesis................................................................................................................ 34

BAB III METODE PENELITIAN

3.1 Desain Penelitian ................................................................................................... 35
3.2 Operasional Variabel ............................................................................................. 36
3.2.1 Variabel Independen .......................................................................................... 37
3.2.1.1 Persistensi laba ................................................................................................ 37
3.2.1.2 Struktur modal................................................................................................. 38
3.2.1.3 Ukuran perusahaan ........................................................................................ 38
3.2.1.4 Alokasi pajak antar periode ............................................................................39
3.2.2 Variabel Dependen ............................................................................................. 40
3.2.2.1 Kualitas laba .................................................................................................... 40
3.3 Populasi dan Sampel ............................................................................................. 42
3.3.1 Populasi .............................................................................................................. 42
3.3.2 Sampel ................................................................................................................ 43
3.4 Teknik Pengumpulan Data .................................................................................... 45
3.5 Metode Analisis Data.................................................. .......................................... 47
3.5.1 Analisis Deskriptif ............................................................................................. 48
3.5.2 Uji Asumsi Klasik .............................................................................................. 48
3.5.2.1 Uji Normalitas ................................................................................................. 48
3.5.2.2 Uji Multikolianeriatas ..................................................................................... 49
3.5.2.3 Uji Heteroskedastistas ..................................................................................... 50
3.5.2.4 Uji Autokorelasi .............................................................................................. 50
3.5.2.5 Uji Regresi Linear Berganda........................................................................... 51
3.5.3 Uji Rancangan Hipoteesis................................................. ................................. 52
3.5.3.1 Uji t.................................................. ............................................................... 52
3.5.3.2 Uji F................................................. ............................................................... 55
3.5.3.3 Uji Koefisien Determinan................................................. .............................. 56
3.6 Lokasi dan Jadwal Penelitian ................................................................................ 57
3.6.1 Lokasi Penelitian ................................................................................................ 57
3.6.2 Jadwal Penelitian................................................................................................ 58

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Analisis penelitian ................................................................................................. 59
4.1.1 Statistik Deskriptif ............................................................................................ 59
4.1.2 Hasil Uji Asumsi Klasik .................................................................................... 61
4.1.2.1 Hasil Uji Normalitas Data ............................................................................... 61
4.1.2.2 Hasil Uji Multikolinearitas ............................................................................. 65
4.1.2.3 Hasil Uji Heteroskedastitas ............................................................................. 66
4.1.2.4 Hasil Uji Autokorelasi .................................................................................... 68
4.1.3 Uji Pengaruh ..................................................................................................... 59
4.1.3.1 Hasil Uji Analisis Linear Berganda ................................................................ 69

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4.1.4 Hasil Uji Hipotesis ............................................................................................. 71
1. Hasil Uji t (Parsial)............................................................................................. 71
2. Hasil Uji F (Simultan) ....................................................................................... 74
3. Hasil Uji Koefisien Determinasi (R2) ................................................................ 75
4.2 Pembahasan. .......................................................................................................... 76
4.2.1 Pengaruh Persistensi laba Terhadap Kualitas laba ............................................. 76
4.2.2 Pengaruh Struktur modal Terhadap Kualitas laba. ............................................ 77
4.2.3 Pengaruh Ukuran perusahaan Terhadap Kualitas laba ......................................77
4.2.4 Pengaruh Alokasi pajak antar periode Terhadap kualitas laba ..........................78
4.2.3 Pengaruh Persistensi laba,Struktur modal,Ukuran perusahaan dan Alokasi
pajak antar periode Terhadap Kualitas laba. ............................................................... 79

BAB V KESIMPULAN DAN SARAN

5.1 Simpulan ............................................................................................................... 81
5.2 Saran ...................................................................................................................... 82

DAFTAR PUSTAKA ................................................................................................ 83

DAFTAR RIWAYAT HIDUP

SURAT KETERANGAN PENELITIAN

LAMPIRAN

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