DAFTAR ISI

HALAMAN PENGESAHAN..................................................................................i
HALAMAN PENGESAHAN KELULUSAN UJIAN...........................................iii
PERNYATAAN ORISINALITAS SKRIPSI.........................................................iv
HALAMAN PERSEMBAHAN..............................................................................v
MOTTO..................................................................................................................vi
KATA PENGANTAR...........................................................................................vii
DAFTAR ISI...........................................................................................................ix
DAFTAR ISI............................................................................................................x
BAB I PENDAHULUAN........................................................................................1
1.1. Latar Belakang..........................................................................................1
1.2. Rumusan Masalah.....................................................................................6
1.3. Tujuan Penelitian.......................................................................................7
1.4. Manfaat Penelitian.....................................................................................7
1.5. Sistematika Penulisan................................................................................9
BAB II TINJAUAN PUSTAKA............................................................................11
2.1. Tinjauan Pustaka.........................................................................................11
2.2. Teori Sinyal (Signalling Theory)................................................................11
2.3. Laporan Keuangan......................................................................................12
2.4. Ketepatan Waktu Penyampaian Laporan Keuangan...................................13
2.5. Ukuran Perusahaan......................................................................................14
2.6. Profitabilitas................................................................................................16
2.7. Leverage......................................................................................................16
2.9. Umur Perusahaan........................................................................................17
2.10. Penelitian Terdahulu..................................................................................17
2.1.1 Pengembangan Hipotesis..........................................................................24
2.2.2. Pengaruh Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian
Laporan Keuangan.............................................................................................24

iv
 2.2.3. Pengaruh Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan
Keuangan............................................................................................................25
2.2.2. Pengaruh Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian
Laporan Keuangan.............................................................................................25
2.2.2. Pengaruh Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian
Laporan Keuangan.............................................................................................27

BAB III METODE PENELITIAN........................................................................32

3.1. Obyek Penelitian.........................................................................................32
3.2. Populasi, Sampel dan Teknik Pengambilan Sampel...................................32
3.2.2 Sampel dan Teknik Pengambilan Sampel...........................................32
3.3. Jenis, Sumber dan Teknik Pengumpulan Data............................................33
3.3.1. Jenis Data.............................................................................................33
3.3.2 Sumber Data........................................................................................33
3.3.3 Teknik Pengumpulan Data..................................................................33
3.4 Definisi Operasional, Konsep dan Pengukuran Variabel........................33
3.5. Metode Analisis Data..............................................................................36
DAFTAR PUSTAKA............................................................................................39