DAFTAR ISI

Halaman Pengesahan ............................................................................................ i

Surat Pernyataan................................................................................................... v
Kata Pengantar ...................................................................................................... vi
Daftar Isi ................................................................................................................ viii
Daftar Tabel ........................................................................................................... xii
Daftar Gambar ...................................................................................................... xiii
Daftar Lampiran ................................................................................................... xiv
Abstrak ................................................................................................................... xv
Abstract .................................................................................................................. xvi

BAB 1 PENDAHULUAN
1.1. Latar Belakang ............................................................................................. 1
1.2. Perumusan Masalah ..................................................................................... 6
1.3. Tujuan Penelitian ......................................................................................... 7
1.4. Manfaat Penelitian ....................................................................................... 8
1.5. Sistematika Penulisan Tesis ......................................................................... 9

BAB 2 TINJAUAN PUSTAKA

2.1. TinjauanPustaka ........................................................................................... 11
2.1.1. KerangkaTeoritis ................................................................................ 11
2.1.1.1. TeoriKeagenen ................................................................... 11
2.1.1.2. Ukuran Perusahaan (Firm Size) ......................................... 12
2.1.1.3. Financial Leverage ............................................................ 15
2.1.1.4. Sales Growth ...................................................................... 16
2.1.1.5. Manajemen Laba ................................................................ 18
2.1.1.6. Tobins Q ............................................................................. 21
2.1.1.7. Return on Equity ................................................................ 24
2.1.2. Penelitian Terdahulu........................................................................... 24
2.2. Kerangka Konseptual ................................................................................... 27
2.3. PengembanganHipotesis .............................................................................. 30
2.3.1. Pengaruh corporate governance terhadap nilai perusahaan................ 30
2.3.2. Pengaruh firm size terhadapnilai perusahaan ..................................... 31
2.3.3. Pengaruh financial leverage terhadapnilai perusahaan ...................... 31
2.3.4. Pengaruh sales growth terhadapnilai perusahaan ............................... 32
2.3.5. Pengaruh earnings management sebagai pemoderasi hubungan
antara corporate governance terhadap nilai perusahaan .................... 33
2.3.6. Pengaruh earnings management sebagai pemoderasi hubungan
antara firm size terhadap nilai perusahaan .......................................... 33
2.3.7. Pengaruh earnings management sebagai pemoderasi hubungan
antara financial leverage terhadap nilai perusahaan........................... 34
2.3.8. Pengaruh earnings management sebagai pemoderasi hubungan
2.3.9. antara sales growth terhadap nilai perusahaan ................................... 35

BAB 3 METODE PENELITIAN

3.1. Rancangan Penelitian ................................................................................... 36
3.2. Definisi Operasional Variabel...................................................................... 36
3.3. Pengukuran Variabel Penelitian ................................................................... 37
3.4. Metode Pengumpulan Data .......................................................................... 41
3.5. Metode Analisis Data ................................................................................... 42

BAB 4 HASIL DAN PEMBAHASAN

4.2. Statistik Deskriptif ....................................................................................... 47
4.3. Hasil Uji Asumsi Klasik .............................................................................. 48
4.3.1. Hasil Uji Normalitas ........................................................................... 48
4.3.2. Hasil Uji Multikolonieritas ................................................................. 49
4.3.3. Hasil Uji Autokorelasi ........................................................................ 51
4.3.4. Hasil Uji Heteroskedastisitas .............................................................. 52
4.4. Pengujian Hipotesis ..................................................................................... 53
4.4.1. Hasil Uji F (F test) .............................................................................. 54
4.4.2. Hasil Uji Koefisien Determinasi ........................................................ 55
 4.4.3. Hasil Uji t (t test) ................................................................................ 56
4.5. Pembahasan Hasil Penelitian ....................................................................... 59

BAB V. PENUTUP
5.2. Simpulan ...................................................................................................... 64
5.3. KeterbatasanPenelitian ................................................................................. 65
5.4. Implikasi ...................................................................................................... 66

DAFTAR PUSTAKA .......................................................................................... 67

LAMPIRAN ......................................................................................................... 71
 DAFTAR TABEL

Tabel 2.1. Hasil – hasil Penelitian Terdahulu ...................................................... 25

Tabel 3.1. Pengukuran Variabel .......................................................................... 36
Tabel 4.1. Data Statistik Deskriptif ..................................................................... 47
Tabel 4.2. Hasil Pengujian Normalitas Model Regresi ....................................... 49
Tabel 4.3. Hasil Pengujian Multikolonieritas ...................................................... 50
Tabel 4.4. Hasil Besaran Korelasi Antar Variabel Independen ........................... 51
Tabel 4.5. Keputusan Autokorelasi ..................................................................... 51
Tabel 4.6. Hasil Pengujian Autokorelasi ............................................................. 52
Tabel 4.7. Hasil Pengujian Heteroskedastisitas ................................................... 53
Tabel 4.8. Hasil Perhitungan Persamaan Regresi ................................................ 54
Tabel 4.9. Tabel Pengujian Simultan................................................................... 54
Tabel 4.10. Tabel Koefisien Determinasi .............................................................. 55
Tabel 4.11. Uji t (Pengujian Parsial) ..................................................................... 56
 DAFTAR GAMBAR

Gambar 2.1. Skema Kerangka Konseptual ......................................................... 30