DAFTAR ISI

LEMBAR PENGESAHAN
SURAT PERNYATAAN
MOTO DAN PERSEMBAHAN
ABSTRAK......................................................................................................... i
ABSTRACT........................................................................................................ ii
KATA PENGANTAR....................................................................................... iii
DAFTAR ISI...................................................................................................... vii
DAFTAR TABEL.............................................................................................. xi
DAFTAR GAMBAR......................................................................................... xii
DAFTAR LAMPIRAN..................................................................................... xiii
BAB I PENDAHULUAN........................................................................... 1

1.1 Latar Belakang........................................................................................`1

1.2 Rumusan Masalah................................................................................... 8

1.3 Tujuan dan Kegunaan Penelitian............................................................. 9

1.3.1 Tujuan Penelitian............................................................................. 9

1.3.2 Kegunaan Penelitan.......................................................................... 9

1.4 Unit Analisis dan Jadwal Penelitian........................................................ 10

1.4.1 Unit Analisis..................................................................................... 10

1.4.2 Jadwal Penelitian.............................................................................. 12

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN

HIPOTESIS.................................................................................... 14

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 2.1 Kajian Pustaka......................................................................................... 14

2.1.1 Agency Theory.................................................................................. 14

2.1.2 Laporan Keuangan........................................................................... 15

2.1.3 Intellectual Capital Disclosure........................................................ 17

2.1.4 Kepemilikan Manajerial................................................................... 25

2.1.5 Kualitas Audit.................................................................................. 27

2.2 Penelitian Terdahulu............................................................................... 35

2.3 Kerangka Pemikiran dan Hipotesis......................................................... 37

2.3.1 Pengaruh Kepemilikan Manajerial Terhadap Pengungkapan

Intellectual Capital........................................................................... 37

2.3.2 Pengaruh Kualitas Audit Terhadap Pengungkapan Intellectual

Capital ............................................................................................. 38

BAB III METODOLOGI PENELITIAN................................................... 41

3.1 Jenis Penelitian........................................................................................ 41

3.2 Operasionalisasi Variabel........................................................................ 41

3.2.1 Variabel Dependen........................................................................... 41

3.2.2 Variabel Independen........................................................................ 42

3.3 Populasi dan Sampel Penelitian.............................................................. 43

3.3.1 Populasi Penelitian........................................................................... 43

3.3.2 Sampel Penelitian............................................................................. 44

3.4 Teknik Pengumpulan Data...................................................................... 47

3.4.1 Jenis dan Sumber Data..................................................................... 47

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 3.4.2 Teknik Pengumpulan Data............................................................... 47

3.5 Metode Analisis Data.............................................................................. 48

3.5.1 Analisis Statistik Deskriptif............................................................. 48

3.5.2 Uji Asumsi Klasik............................................................................ 49

3.5.2.1 Uji Normalitas...................................................................... 49

3.5.2.2 Uji Multikolinearitas............................................................ 49

3.5.2.3 Uji Autokorelasi................................................................... 51

3.5.2.4 Uji Heteroskedastisitas......................................................... 52

3.5.3 Analisis Regresi Berganda......................................................... 53

BAB IV HASIL PENELITIAN DAN PEMBAHASAN........................... 55

4.1 Profil Objek Penelitian............................................................................ 55

4.2 Analisis Data dan Pembahasan............................................................... 55

4.2.1 Data Penelitian................................................................................. 55

4.2.1.1 Pengungkapan Intellectual Capital...................................... 56

4.2.1.2 Kepemilikan Manajerial....................................................... 57

4.2.1.3 Kualitas Auditor................................................................... 59

4.2.2 Hasil Analisis Statistik Deskriptif.............................................. 61

4.2.3 Uji Asumsi Klasik ..................................................................... 63

4.2.3.1 Uji Normalitas Data............................................................. 63

4.2.3.2 Uji Multikolinearitas............................................................ 64

4.2.3.3 Uji Autokolerasi................................................................... 66

4.2.3.4 Uji Heteroskedasitisitas........................................................ 67

4.2.4 Analisis Regresi Berganda......................................................... 69

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 4.2.5 Hasil Pengujian Hipotesis........................................................... 71

4.2.6 Analisis Koefisien Determinan (R2)........................................... 72

4.2.7 Pembahasan................................................................................ 73

BAB V KESIMPULAN DAN IMPLIKASI PENELITIAN.................... 76

5.1 Kesimpulan............................................................................................. 76

5.2 Implikasi.................................................................................................. 77

5.2.1 Implikasi Teoritis............................................................................. 77

5.2.2 Implikasi Praktis............................................................................... 77

5.3 Keterbatasan Penelitian........................................................................... 78

5.4 Saran........................................................................................................ 78

DAFTAR PUSTAKA........................................................................................ 79

BIODATA PENELITI...................................................................................... 83

DATA LAMPIRAN

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 DAFTAR TABEL

Tabel 1.1 Data Penelitian Intellectual Capital................................................. 2

Tabel 1.2 Jadwal Penelitian ............................................................................. 12

Tabel 2.1 Klasifikasi Intellectual Capital........................................................ 20

Tabel 2.2 Item- Item Intellectual Capital Disclosure Index............................ 23

Tabel 2.3 Penelitian Terdahulu........................................................................ 36

Tabel 3.1 Operasional Variabel dan Pengukuran Skala................................... 43

Tabel 3.2 Proses Pengambilan Sampel ........................................................... 45

Tabel 3.3 Daftar Perusahaan yang Menjadi Sampel Penelitian ...................... 46

Tabel 3.4 Pengambilan Keputusan Ada Tidaknya Autokolerasi..................... 52

Tabel 4.1 Data Penelitian Pengungkapan Intellectual Capital......................... 56

Tabel 4.2 Data Kepemilikan Manajerial ......................................................... 58

Tabel 4.3 Data Penelitian Kualitas Auditor ..................................................... 60

Tabel 4.4 Hasil Analisis Statistik Deskriptif.................................................... 61

Tabel 4.5 Hasil Uji Kolmogrov - Smirnov........................................................ 64

Tabel 4.6 Hasil Uji Multikolinearitas............................................................... 65

Tabel 4.7 Hasil Uji Autokolerasi...................................................................... 67

Tabel 4.8 Hasil Analisis Regresi Berganda...................................................... 69

Tabel 4.9 Hasil Analisis koefisien Determinan (R2)........................................ 72

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 DAFTAR GAMBAR

Gambar 2.1 Keraangka Pemikiran ..................................................................... 40

Gambar 4.1 Hasil Uji Plot................................................................................... 68

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 DAFTAR LAMPIRAN

Lampiran 1 Tabulasi Data............................................................................... 86

Lampiran 2 Output SPSS................................................................................ 96

Lampiran 3 Persetujuan Topik Penelitian (Skripsi)........................................ 100

Lampiran 4 Surat Kesanggupan Membimbing Skripsi................................... 102

Lampiran 5 Surat Permohonan Izin Penelitian............................................... 104

Lampiran 6 Surat Izin Penyediaan Data Penelitian........................................ 106

Lampiran 7 Kartu Bimbingan Skripsi............................................................. 108

Lampiran 8 Item-Item Pengungkapan Intellectual Capital Disclosure Index 110

Lampiran 9 Hasil Deteksi Plagiarisme............................................................ 113

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