S PEA 1200830 Table of content
DAFTAR ISI
ABSTRAK ............................................................. Error! Bookmark not defined.
ABSTRACT ............................................................. Error! Bookmark not defined.
KATA PENGANTAR............................................ Error! Bookmark not defined.
UCAPAN TERIMAKASIH ................................................................................... .iv
DAFTAR ISI .......................................................................................................... vii
DAFTAR TABEL ................................................................................................ viiii
DAFTAR GAMBAR ............................................................................................. ixi
DAFTAR LAMPIRAN ........................................................................................... ix
BAB I ..................................................................... Error! Bookmark not defined.
1.1 Latar Belakang ................................................ Error! Bookmark not defined.
1.2 Rumusan Masalah ........................................... Error! Bookmark not defined.
1.3 Maksud dan Tujuan Penelitian ........................ Error! Bookmark not defined.
1.3.1 Maksud Penelitian ........................................ Error! Bookmark not defined.
1.3.2 Tujuan Penelitian .......................................... Error! Bookmark not defined.
1.4 Kegunaan Penelitian........................................ Error! Bookmark not defined.
BAB II .................................................................... Error! Bookmark not defined.
2.1 Kajian Pustaka ................................................. Error! Bookmark not defined.
2.1.1 Biaya ............................................................. Error! Bookmark not defined.
2.1.2 Laba Bersih................................................... Error! Bookmark not defined.
2.1.3 Pengaruh Biaya Tenaga Kerja Terhadap Laba Bersih .... Error! Bookmark
not defined.
2.1.4 Pengaruh Biaya Pemeliharaan Terhadap Laba Bersih .... Error! Bookmark
not defined.
2.1.5 Pengaruh Biaya Tenaga Kerja dan Biaya Pemeliharaan Terhadap Laba
Bersih.......................................................... Error! Bookmark not defined.
2.1.6 Penelitian Terdahulu................................... Error! Bookmark not defined.
vi
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.2 Kerangka Pemikiran ........................................ Error! Bookmark not defined.
2.3 Hipotesis .......................................................... Error! Bookmark not defined.
BAB III................................................................... Error! Bookmark not defined.
3.1 Objek Penelitian .............................................. Error! Bookmark not defined.
3.2 Metode Penelitian............................................ Error! Bookmark not defined.
3.2.1 Desain Penelitian ........................................ Error! Bookmark not defined.
3.2.2 Definisi dan Operasional Variabel ............. Error! Bookmark not defined.
3.2.3 Populasi dan Sampel................................... Error! Bookmark not defined.
3.2.4 Teknik Pengumpulan Data ......................... Error! Bookmark not defined.
3.2.5 Teknik Analisis Data .................................. Error! Bookmark not defined.
BAB IV.................................................................................................................. 43
4.1 Hasil Penelitian................................................................................................. 43
4.1.1 Tinjauan Umum Tentang Perusahaan Pengelola Jalan Tol......................... 43
4.1.2 Deskripsi Data Variabel Penelitian.............................................................. 45
4.1.3 Analisis Data dan Pengujian Hipotesis ........................................................ 68
4.2 Pembahasan...................................................................................................... 72
4.2.1 Pengaruh Biaya Tenaga Kerja Terhadap Laba Bersih ............................... 72
4.2.2 Pengaruh Biaya Pemeliharaan Terhadap Laba Bersih................................. 75
4.2.3 Pengaruh Biaya Tenaga Kerja dan Biaya Pemeliharaan Terhadap Laba
Bersih ......................................................................................................... 78
BAB V ................................................................................................................... 81
5.1 Kesimpulan ..................................................................................................... 81
5.2 Saran............................................................................................................... 82
DAFTAR PUSTAKA ............................................................................................ 84
vii
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Laba Bersih Perusahaan Pengelola Jalan Tol Yang Terdaftar Di BEI
Periode Tahun 2012-2014 ......................................................................... 3
Tabel 1.2 Presentasi Biaya Tenaga Kerja, Biaya Pemeliharaan dan Biaya
Penyusutan dari Total Biaya Operasional Perusahaan Pengelola Jalan
Tol yang Terdaftar Di BEI Periode 2011-2013 .........................................4
Tabel 2.1 Penelitian Terdahulu....................................................................................25
Tabel 3.1 Operasionalisasi Variabel............................................................................33
Tabel 4.1 Uraian Biaya Tenaga Kerja META Periode 2007-2014 ............................47
Tabel 4.2 Uraian Biaya Tenaga Kerja CMNP Periode 2007-2014 ............................49
Tabel 4.3 Uraian Biaya Tenaga Kerja JSMR Periode 2007-2014 .............................51
Tabel 4.4 Biaya Tenaga Kerja Perusahaan Pengelola Jalan Tol yang Terdaftar Di
BEI Periode 2007-2014 .............................................................................52
Tabel 4.5 Analisis Deskriptif Biaya Tenaga Kerja.....................................................53
Tabel 4.6 Biaya Pemeliharaan Perusahaan Pengelola Jalan Tol yang Terdaftar Di
BEI Periode 2007-2014 .............................................................................59
Tabel 4.7 Analisis Deskriptif Biaya Pemeliharaan......................................................60
Tabel 4.8 Laba Bersih Perusahaan Pengelola Jalan Tol yang Terdaftar Di BEI
Periode 2007-2014.....................................................................................65
Tabel 4.9 Analisis Deskriptif Laba Bersih..................................................................66
Tabel 4.10 Hasil Uji Normalitas..................................................................................68
Tabel 4.11 Hasil Uji t .................................................................................................69
Tabel 4.12 Hasil Uji Hipotesis ANOVA ....................................................................71
viii
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ................................................................................30
Gambar 4.1 Grafik Biaya Tenaga Kerja META Periode 2007-2014 ........................46
Gambar 4.2 Grafik Biaya Tenaga Kerja CMNP Periode 2007-2014 ........................48
Gambar 4.3 Grafik Biaya Tenaga Kerja JSMR Periode 2007-2014 ..........................50
Gambar 4.4 Grafik Biaya Pemeliharaan META Periode 2007-2014 ........................55
Gambar 4.5 Grafik Biaya Pemeliharaan CMNP Periode 2007-2014 ........................56
Gambar 4.6 Grafik Biaya Pemeliharaan JSMR Periode 2007-2014..........................57
Gambar 4.7 Grafik Laba Bersih META Periode 2007-2014 .....................................61
Gambar 4.8 Grafik Laba Bersih CMNP Periode 2007-2014 .....................................63
Gambar 4.9 Grafik Laba Bersih JSMR Periode 2007-2014 ......................................64
ix
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 : Hasil Olahan Data
Lampiran 2 : Hasil Olahan Statistik
Lampiran 3 : Laporan Keuangan PT. Nusantara Infrastruktur Tbk.
Lampiran 4 : Laporan Keuangan PT. Citra Marga Nusaphala Persada Tbk.
Lampiran 5 : Laporan Keuangan PT. Jasa Marga (Persero) Tbk.
Lampiran 6 : Riwayat Hidup
x
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK ............................................................. Error! Bookmark not defined.
ABSTRACT ............................................................. Error! Bookmark not defined.
KATA PENGANTAR............................................ Error! Bookmark not defined.
UCAPAN TERIMAKASIH ................................................................................... .iv
DAFTAR ISI .......................................................................................................... vii
DAFTAR TABEL ................................................................................................ viiii
DAFTAR GAMBAR ............................................................................................. ixi
DAFTAR LAMPIRAN ........................................................................................... ix
BAB I ..................................................................... Error! Bookmark not defined.
1.1 Latar Belakang ................................................ Error! Bookmark not defined.
1.2 Rumusan Masalah ........................................... Error! Bookmark not defined.
1.3 Maksud dan Tujuan Penelitian ........................ Error! Bookmark not defined.
1.3.1 Maksud Penelitian ........................................ Error! Bookmark not defined.
1.3.2 Tujuan Penelitian .......................................... Error! Bookmark not defined.
1.4 Kegunaan Penelitian........................................ Error! Bookmark not defined.
BAB II .................................................................... Error! Bookmark not defined.
2.1 Kajian Pustaka ................................................. Error! Bookmark not defined.
2.1.1 Biaya ............................................................. Error! Bookmark not defined.
2.1.2 Laba Bersih................................................... Error! Bookmark not defined.
2.1.3 Pengaruh Biaya Tenaga Kerja Terhadap Laba Bersih .... Error! Bookmark
not defined.
2.1.4 Pengaruh Biaya Pemeliharaan Terhadap Laba Bersih .... Error! Bookmark
not defined.
2.1.5 Pengaruh Biaya Tenaga Kerja dan Biaya Pemeliharaan Terhadap Laba
Bersih.......................................................... Error! Bookmark not defined.
2.1.6 Penelitian Terdahulu................................... Error! Bookmark not defined.
vi
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.2 Kerangka Pemikiran ........................................ Error! Bookmark not defined.
2.3 Hipotesis .......................................................... Error! Bookmark not defined.
BAB III................................................................... Error! Bookmark not defined.
3.1 Objek Penelitian .............................................. Error! Bookmark not defined.
3.2 Metode Penelitian............................................ Error! Bookmark not defined.
3.2.1 Desain Penelitian ........................................ Error! Bookmark not defined.
3.2.2 Definisi dan Operasional Variabel ............. Error! Bookmark not defined.
3.2.3 Populasi dan Sampel................................... Error! Bookmark not defined.
3.2.4 Teknik Pengumpulan Data ......................... Error! Bookmark not defined.
3.2.5 Teknik Analisis Data .................................. Error! Bookmark not defined.
BAB IV.................................................................................................................. 43
4.1 Hasil Penelitian................................................................................................. 43
4.1.1 Tinjauan Umum Tentang Perusahaan Pengelola Jalan Tol......................... 43
4.1.2 Deskripsi Data Variabel Penelitian.............................................................. 45
4.1.3 Analisis Data dan Pengujian Hipotesis ........................................................ 68
4.2 Pembahasan...................................................................................................... 72
4.2.1 Pengaruh Biaya Tenaga Kerja Terhadap Laba Bersih ............................... 72
4.2.2 Pengaruh Biaya Pemeliharaan Terhadap Laba Bersih................................. 75
4.2.3 Pengaruh Biaya Tenaga Kerja dan Biaya Pemeliharaan Terhadap Laba
Bersih ......................................................................................................... 78
BAB V ................................................................................................................... 81
5.1 Kesimpulan ..................................................................................................... 81
5.2 Saran............................................................................................................... 82
DAFTAR PUSTAKA ............................................................................................ 84
vii
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Laba Bersih Perusahaan Pengelola Jalan Tol Yang Terdaftar Di BEI
Periode Tahun 2012-2014 ......................................................................... 3
Tabel 1.2 Presentasi Biaya Tenaga Kerja, Biaya Pemeliharaan dan Biaya
Penyusutan dari Total Biaya Operasional Perusahaan Pengelola Jalan
Tol yang Terdaftar Di BEI Periode 2011-2013 .........................................4
Tabel 2.1 Penelitian Terdahulu....................................................................................25
Tabel 3.1 Operasionalisasi Variabel............................................................................33
Tabel 4.1 Uraian Biaya Tenaga Kerja META Periode 2007-2014 ............................47
Tabel 4.2 Uraian Biaya Tenaga Kerja CMNP Periode 2007-2014 ............................49
Tabel 4.3 Uraian Biaya Tenaga Kerja JSMR Periode 2007-2014 .............................51
Tabel 4.4 Biaya Tenaga Kerja Perusahaan Pengelola Jalan Tol yang Terdaftar Di
BEI Periode 2007-2014 .............................................................................52
Tabel 4.5 Analisis Deskriptif Biaya Tenaga Kerja.....................................................53
Tabel 4.6 Biaya Pemeliharaan Perusahaan Pengelola Jalan Tol yang Terdaftar Di
BEI Periode 2007-2014 .............................................................................59
Tabel 4.7 Analisis Deskriptif Biaya Pemeliharaan......................................................60
Tabel 4.8 Laba Bersih Perusahaan Pengelola Jalan Tol yang Terdaftar Di BEI
Periode 2007-2014.....................................................................................65
Tabel 4.9 Analisis Deskriptif Laba Bersih..................................................................66
Tabel 4.10 Hasil Uji Normalitas..................................................................................68
Tabel 4.11 Hasil Uji t .................................................................................................69
Tabel 4.12 Hasil Uji Hipotesis ANOVA ....................................................................71
viii
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ................................................................................30
Gambar 4.1 Grafik Biaya Tenaga Kerja META Periode 2007-2014 ........................46
Gambar 4.2 Grafik Biaya Tenaga Kerja CMNP Periode 2007-2014 ........................48
Gambar 4.3 Grafik Biaya Tenaga Kerja JSMR Periode 2007-2014 ..........................50
Gambar 4.4 Grafik Biaya Pemeliharaan META Periode 2007-2014 ........................55
Gambar 4.5 Grafik Biaya Pemeliharaan CMNP Periode 2007-2014 ........................56
Gambar 4.6 Grafik Biaya Pemeliharaan JSMR Periode 2007-2014..........................57
Gambar 4.7 Grafik Laba Bersih META Periode 2007-2014 .....................................61
Gambar 4.8 Grafik Laba Bersih CMNP Periode 2007-2014 .....................................63
Gambar 4.9 Grafik Laba Bersih JSMR Periode 2007-2014 ......................................64
ix
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 : Hasil Olahan Data
Lampiran 2 : Hasil Olahan Statistik
Lampiran 3 : Laporan Keuangan PT. Nusantara Infrastruktur Tbk.
Lampiran 4 : Laporan Keuangan PT. Citra Marga Nusaphala Persada Tbk.
Lampiran 5 : Laporan Keuangan PT. Jasa Marga (Persero) Tbk.
Lampiran 6 : Riwayat Hidup
x
Fenni Octaviani Husada, 2016
PENGARUH BIAYA TENAGA KERJA D AN BIAYA PEMELIHARAAN TERHAD AP LABA BERSIH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu