S PEA 1106064 Table of Content
DAFTAR ISI
LEMBAR HAK CIPTA ................................................................................. ii
LEMBAR PERSETUJUAN PEMBIMBING ............................................. iii
PERNYATAAN KEASLIAN SKRIPSI ........................................................ iv
ABSTRACT .................................................................................................... v
ABSTRAK ..................................................................................................... vi
UCAPAN TERIMA KASIH .........................................................................vii
KATA PENGANTAR ................................................................................... ix
DAFTAR ISI ................................................................................................. x
DAFTAR TABEL ........................................................................................ xiv
DAFTAR GAMBAR .................................................................................... xv
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian .............................................................. 1
1.2 Rumusan Masalah .......................................................................... 7
1.3 Maksud dan Tujuan Penelitian ....................................................... 8
1.4 Kegunaan Penelitian ...................................................................... 8
1.4.1 Aspek Akademis ................................................................... 8
1.4.2 Aspek Praktis ........................................................................ 9
BAB II TINJAUAN PUSTAKA
2.1 Kajian Pustaka .............................................................................. 10
2.1.1 Teori Keagenan .................................................................... 10
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.2 Manajemen Laba .................................................................. 11
2.1.2.1 Strategi Manajemen Laba ......................................... 13
2.1.3 Perataan Laba ....................................................................... 15
2.1.3.1 Objek Perataan Laba ................................................. 17
2.1.3.2 Tipe Perataan Laba ................................................... 17
2.1.4 Pengukuran Perataan Laba (income smoothing) .................... 19
2.1.5 Profitabilitas ......................................................................... 21
2.1.5.1 Pengaruh Profitabilitas Terhadap Praktik Perataan
Laba ......................................................................... 22
2.1.6 Financial Leverage .............................................................. 23
2.1.6.1 Pengaruh Financial Leverage Terhadap Praktik
Perataan Laba ........................................................... 25
2.1.7 Ukuran Perusahaan .............................................................. 26
2.1.7.1 Pengaruh Ukuran Perusahaan Terhadap Praktik
Perataan Laba ........................................................... 26
2.1.8 Nilai Perusahaan .................................................................. 27
2.1.8.1 Pengaruh Nilai Perusahaan Terhadap Praktik Perataan
Laba ......................................................................... 28
2.1.5 Penelitian Terdahulu ............................................................ 29
2.2 Kerangka Pemikiran ..................................................................... 34
2.3 Hipotesis ........................................................................................ 38
BAB III METODE PENELITIAN
3.1 Objek Penelitian ........................................................................... 40
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2 Metode Penelitian ......................................................................... 40
3.2.1 Desain Penelitian ................................................................. 41
3.2.2 Definisi & Operasionalisasi Variabel .................................... 42
3.2.2.1 Definisi Variabel ...................................................... 42
3.2.2.2 Operasionalisasi Variabel ......................................... 46
3.2.3 Populasi dan Sampel Penelitian ............................................ 47
3.2.4 Jenis dan Sumber Data ......................................................... 48
3.2.4.1 Jenis Data ................................................................. 48
3.2.4.2 Sumber Data ............................................................. 49
3.2.5 Teknik Pengumpulan Data ................................................... 49
3.2.6 Teknik Analisis Data dan Pengujian Hipotesis ..................... 50
3.2.5.1 Teknik Analisis Data ................................................ 50
3.2.5.2 Pengujian Hipotesis .................................................. 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ............................................................................. 55
4.1.1 Tinjauan Umum Subjek Penelitian ....................................... 55
4.1.2 Deskripsi Data Variabel Penelitian ....................................... 57
4.1.2.1 Praktik Perataan Laba ................................................ 58
4.1.2.2 Profitabilitas .............................................................. 62
4.1.2.3 Financial Leverage .................................................... 63
4.1.2.4 Ukuran Perusahaan .................................................... 65
4.1.2.5 Nilai Perusahaan ........................................................ 67
4.1.3 Pengujian Hipotesis .............................................................. 69
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.3.1 Uji Multikolineritas ................................................... 69
4.1.3.2 Menilai Kelayakan Model Regresi (goodness of fit) ... 70
4.1.3.3 Menilai Keseluruhan Model (overall model fit) .......... 72
4.1.3.4 Pengujian Hipotesis ................................................... 73
4.2 Pembahasan .................................................................................. 79
4.2.1 Praktik Perataan Laba Pada Perusahaan Manufaktur ..... 79
4.2.2 Analisis Faktor-Faktor Yang Mempengaruhi Praktik
Perataan Laba (income smoothing) ............................... 80
4.2.3 Pengaruh Profitabilitas Terhadap Praktik Perataan Laba
(income smoothing) ...................................................... 82
4.2.4 Pengaruh Financial Leverage Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 83
4.2.5 Pengaruh Ukuran Perusahaan Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 84
4.2.6 Pengaruh Nilai Perusahaan Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 86
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ...................................................................................... 88
5.1 Saran ............................................................................................ 89
DAFTAR PUSTAKA ................................................................................... 90
LAMPIRAN ................................................................................................. 93
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Penelitian Sebelumnya Sektor Manufaktur ........................................ 6
Tabel 2.1 Penelitian Terdahulu ........................................................................ 29
Tabel 3.1 Operasionalisasi Variabel ................................................................ 46
Tabel 3.2 Hasil Seleksi Sampel ....................................................................... 48
Tabel 4.1 Gambaran Praktik Perataan Laba Perusahaan Manufaktu Yang Listing
Di BEI Periode 2008-2011 ............................................................... 59
Tabel 4.2 Perusahaan Yang Melakukan Praktik Perataan Laba (Income
Smoothing) Periode 2008-2011 ........................................................ 61
Tabel 4.3 Profitabilitas Perusahaan Manufaktur Yang Terdaftar di Bursa Efek
Indonesia Tahun 2008-2011 ............................................................. 62
Tabel 4.4 Financial Leverage Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 ................................................... 64
Tabel 4.5 Ukuran Perusahaan Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 .................................................... 66
Tabel 4.6 Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 ................................................... 67
Tabel 4.7 Uji Multikolineritas ........................................................................ 70
Tabel 4.8 Hosmer and Lemeshow Test ........................................................... 71
Tabel 4.9 Overall Model Fit ........................................................................... 72
Tabel 4.10 Hasil Pengujian tahap 1 ................................................................. 73
Tabel 4.11 Hasil Pengujian tahap 2 ................................................................. 74
Tabel 4.12 Hasil Pengujian tahap 3 ................................................................. 75
Tabel 4.13 Hasil Pengujian tahap 4 ................................................................. 75
Tabel 4.14 Hasil Perhitungan Indeks Eckel Sektor Manufaktur Yang Terdaftar
di BEI ............................................................................................ 79
Tabel 4.15 Matriks Analisis Faktor-Faktor Yang Berpengaruh Terhadap Praktik
Perataan Laba (Income Smoothing) ................................................ 81
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
GAMBAR 2.1 Tipe Perataan Laba ................................................................... 18
GAMBAR 2.2 Kerangka Pemikiran ................................................................. 38
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR HAK CIPTA ................................................................................. ii
LEMBAR PERSETUJUAN PEMBIMBING ............................................. iii
PERNYATAAN KEASLIAN SKRIPSI ........................................................ iv
ABSTRACT .................................................................................................... v
ABSTRAK ..................................................................................................... vi
UCAPAN TERIMA KASIH .........................................................................vii
KATA PENGANTAR ................................................................................... ix
DAFTAR ISI ................................................................................................. x
DAFTAR TABEL ........................................................................................ xiv
DAFTAR GAMBAR .................................................................................... xv
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian .............................................................. 1
1.2 Rumusan Masalah .......................................................................... 7
1.3 Maksud dan Tujuan Penelitian ....................................................... 8
1.4 Kegunaan Penelitian ...................................................................... 8
1.4.1 Aspek Akademis ................................................................... 8
1.4.2 Aspek Praktis ........................................................................ 9
BAB II TINJAUAN PUSTAKA
2.1 Kajian Pustaka .............................................................................. 10
2.1.1 Teori Keagenan .................................................................... 10
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.2 Manajemen Laba .................................................................. 11
2.1.2.1 Strategi Manajemen Laba ......................................... 13
2.1.3 Perataan Laba ....................................................................... 15
2.1.3.1 Objek Perataan Laba ................................................. 17
2.1.3.2 Tipe Perataan Laba ................................................... 17
2.1.4 Pengukuran Perataan Laba (income smoothing) .................... 19
2.1.5 Profitabilitas ......................................................................... 21
2.1.5.1 Pengaruh Profitabilitas Terhadap Praktik Perataan
Laba ......................................................................... 22
2.1.6 Financial Leverage .............................................................. 23
2.1.6.1 Pengaruh Financial Leverage Terhadap Praktik
Perataan Laba ........................................................... 25
2.1.7 Ukuran Perusahaan .............................................................. 26
2.1.7.1 Pengaruh Ukuran Perusahaan Terhadap Praktik
Perataan Laba ........................................................... 26
2.1.8 Nilai Perusahaan .................................................................. 27
2.1.8.1 Pengaruh Nilai Perusahaan Terhadap Praktik Perataan
Laba ......................................................................... 28
2.1.5 Penelitian Terdahulu ............................................................ 29
2.2 Kerangka Pemikiran ..................................................................... 34
2.3 Hipotesis ........................................................................................ 38
BAB III METODE PENELITIAN
3.1 Objek Penelitian ........................................................................... 40
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2 Metode Penelitian ......................................................................... 40
3.2.1 Desain Penelitian ................................................................. 41
3.2.2 Definisi & Operasionalisasi Variabel .................................... 42
3.2.2.1 Definisi Variabel ...................................................... 42
3.2.2.2 Operasionalisasi Variabel ......................................... 46
3.2.3 Populasi dan Sampel Penelitian ............................................ 47
3.2.4 Jenis dan Sumber Data ......................................................... 48
3.2.4.1 Jenis Data ................................................................. 48
3.2.4.2 Sumber Data ............................................................. 49
3.2.5 Teknik Pengumpulan Data ................................................... 49
3.2.6 Teknik Analisis Data dan Pengujian Hipotesis ..................... 50
3.2.5.1 Teknik Analisis Data ................................................ 50
3.2.5.2 Pengujian Hipotesis .................................................. 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ............................................................................. 55
4.1.1 Tinjauan Umum Subjek Penelitian ....................................... 55
4.1.2 Deskripsi Data Variabel Penelitian ....................................... 57
4.1.2.1 Praktik Perataan Laba ................................................ 58
4.1.2.2 Profitabilitas .............................................................. 62
4.1.2.3 Financial Leverage .................................................... 63
4.1.2.4 Ukuran Perusahaan .................................................... 65
4.1.2.5 Nilai Perusahaan ........................................................ 67
4.1.3 Pengujian Hipotesis .............................................................. 69
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.3.1 Uji Multikolineritas ................................................... 69
4.1.3.2 Menilai Kelayakan Model Regresi (goodness of fit) ... 70
4.1.3.3 Menilai Keseluruhan Model (overall model fit) .......... 72
4.1.3.4 Pengujian Hipotesis ................................................... 73
4.2 Pembahasan .................................................................................. 79
4.2.1 Praktik Perataan Laba Pada Perusahaan Manufaktur ..... 79
4.2.2 Analisis Faktor-Faktor Yang Mempengaruhi Praktik
Perataan Laba (income smoothing) ............................... 80
4.2.3 Pengaruh Profitabilitas Terhadap Praktik Perataan Laba
(income smoothing) ...................................................... 82
4.2.4 Pengaruh Financial Leverage Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 83
4.2.5 Pengaruh Ukuran Perusahaan Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 84
4.2.6 Pengaruh Nilai Perusahaan Terhadap Praktik Perataan
Laba (income smoothing) ............................................. 86
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ...................................................................................... 88
5.1 Saran ............................................................................................ 89
DAFTAR PUSTAKA ................................................................................... 90
LAMPIRAN ................................................................................................. 93
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Penelitian Sebelumnya Sektor Manufaktur ........................................ 6
Tabel 2.1 Penelitian Terdahulu ........................................................................ 29
Tabel 3.1 Operasionalisasi Variabel ................................................................ 46
Tabel 3.2 Hasil Seleksi Sampel ....................................................................... 48
Tabel 4.1 Gambaran Praktik Perataan Laba Perusahaan Manufaktu Yang Listing
Di BEI Periode 2008-2011 ............................................................... 59
Tabel 4.2 Perusahaan Yang Melakukan Praktik Perataan Laba (Income
Smoothing) Periode 2008-2011 ........................................................ 61
Tabel 4.3 Profitabilitas Perusahaan Manufaktur Yang Terdaftar di Bursa Efek
Indonesia Tahun 2008-2011 ............................................................. 62
Tabel 4.4 Financial Leverage Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 ................................................... 64
Tabel 4.5 Ukuran Perusahaan Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 .................................................... 66
Tabel 4.6 Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar di Bursa
Efek Indonesia Tahun 2008-2011 ................................................... 67
Tabel 4.7 Uji Multikolineritas ........................................................................ 70
Tabel 4.8 Hosmer and Lemeshow Test ........................................................... 71
Tabel 4.9 Overall Model Fit ........................................................................... 72
Tabel 4.10 Hasil Pengujian tahap 1 ................................................................. 73
Tabel 4.11 Hasil Pengujian tahap 2 ................................................................. 74
Tabel 4.12 Hasil Pengujian tahap 3 ................................................................. 75
Tabel 4.13 Hasil Pengujian tahap 4 ................................................................. 75
Tabel 4.14 Hasil Perhitungan Indeks Eckel Sektor Manufaktur Yang Terdaftar
di BEI ............................................................................................ 79
Tabel 4.15 Matriks Analisis Faktor-Faktor Yang Berpengaruh Terhadap Praktik
Perataan Laba (Income Smoothing) ................................................ 81
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
GAMBAR 2.1 Tipe Perataan Laba ................................................................... 18
GAMBAR 2.2 Kerangka Pemikiran ................................................................. 38
Imam Nurachman, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu