S MBS 1006454 Table of content
DAFTAR ISI
ABSTRAK .............................................................................................................. i
ABSTRACT ............................................................................................................ ii
KATA PENGANTAR .......................................................................................... iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ............................................................................................... vii
DAFTAR GAMBAR ............................................................................................ xi
DAFTAR LAMPIRAN .......................................................................................xii
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang Penelitian ................................................................................ 1
1.2 Identifikasi Masalah ......................................................................................... 9
1.3 Rumusan Masalah ........................................................................................... 10
1.4 Tujuan Penelitian ............................................................................................ 10
1.5 Kegunaan Penelitian ....................................................................................... 11
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN ................... 12
2.1 Kajian Pustaka ................................................................................................. 12
2.1.1 Investasi .................................................................................................... 12
2.1.1.1 Investasi dalam Kinerja Keuangan ..............................................12
2.1.1.2 Pengertian Investasi ....................................................................13
2.1.1.3 Konsep Dasar Investasi ...............................................................14
2.1.1.4 Human Capital Sebagai Investasi ...............................................14
2.1.1.5 Akuntansi Untuk Pemain Sepakbola ...........................................17
2.1.1.6 Cost of Inputs dan Cost of Outputs .............................................18
2.1.1.7 Pengukuran Tingkat Net Investment ...........................................20
vii
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
viii
2.1.2 Profitabilitas ............................................................................................. 21
2.1.2.1 Profitabilitas dalam Kinerja Keuangan Klub Sepakbola ............21
2.1.2.2 Pengertian Profitabilitas ..............................................................22
2.1.2.3 Jenis-Jenis Rasio Profitabilitas ....................................................23
2.1.2.4 Return On Assets Sebagai Pengukuran Profitabilitas ..................24
2.1.3 Pengaruh Net Investment terhadap Profitabilitas ................................ 26
2.1.4 Orisinalitas Penelitian ............................................................................. 28
2.2 Kerangka Pemikiran ....................................................................................... 30
2.3 Hipotesis........................................................................................................... 34
BAB III OBJEK DAN METODE PENELITIAN ............................................ 35
3.1 Objek Penelitian .............................................................................................. 35
3.2 Metode Penelitian ........................................................................................... 35
3.2.1 Jenis Penelitian dan Metode yang Digunakan ..................................... 35
3.2.2 Operasionalisasi Variabel....................................................................... 36
3.2.3 Jenis dan Sumber Data ........................................................................... 37
3.2.4 Populasi, Sampel dan Teknik Penarikan Sampling ............................ 38
3.2.4.1 Populasi .......................................................................................38
3.2.4.2 Sampel .........................................................................................38
3.2.4.3 Teknik Penarikan Sampel ...........................................................39
3.2.5 Teknik Pengumpulan Data ..................................................................... 39
3.3 Rancangan Analisis Data dan Uji Hipotesis................................................ 40
3.3.1 Pengolahan Data dan Analisis Data ...................................................... 40
3.3.2 Analisis Data Deskriptif ......................................................................... 40
3.3.3 Analisis Data Verifikatif ........................................................................ 41
3.3.3.1 Uji Asumsi Klasik .......................................................................41
3.3.3.2 Analisis Regresi Linear Sederhana .............................................42
3.3.3.3 Pengujian Hipotesis .....................................................................43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 46
4.1 Gambaran Objek Penelitian ........................................................................... 46
4.1.1 Profil Manchester United Football Club .............................................. 46
4.1.2 Profil Manchester City ........................................................................... 47
ix
4.1.3 Profil Chelsea........................................................................................... 47
4.1.4 Profil Arsenal ........................................................................................... 48
4.1.5 Profil Liverpool ....................................................................................... 49
4.1.6 Profil Everton........................................................................................... 49
4.1.7 Profil Tottenham Hotspur ...................................................................... 49
4.1.8 Profil Newcastle United ......................................................................... 50
4.2 Gambaran Net Investment Klub The Big Five Premier League ............... 50
4.3 Gambaran Profitabilitas ................................................................................. 55
4.4 Pengujian Pengaruh Net Investment terhadap Profitabilitas ....................... 58
4.4.1 Uji Asumsi Klasik ................................................................................... 58
4.4.2 Uji Regresi Linear Sederhana ................................................................ 60
4.4.3 Uji Hipotesis ............................................................................................ 62
4.5 Pembahasan Hasil Penelitian......................................................................... 64
4.5.1 Pembahasan Net Investment................................................................... 64
4.5.2 Pembahasan Profitabilitas ...................................................................... 65
4.5.3 Pembahasan Pengaruh Net Investment terhadap Profitabilitas ......... 66
4.6 Temuan Hasil Penelitian ................................................................................ 66
4.6.1 Temuan Hasil Penelitian Bersifat Teoritis ........................................... 66
4.6.2 Temuan Hasil penelitian Bersifat Empiris ........................................... 67
4.7 Implikasi Hasil Penelitian terhadap Pengembangan Pendidikan
Manajemen Bisnis .................................................................................................. 77
BAB V KESIMPULAN DAN SARAN .............................................................. 80
5.1 Kesimpulan ...................................................................................................... 80
5.2 Saran ................................................................................................................. 81
DAFTAR PUSTAKA .......................................................................................... 83
LAMPIRAN .........................................................................................................89
DAFTAR TABEL
No
Tabel
1.1
Judul Tabel
Hal
Posisi Lima BesarKlasemenPremier League (The Big Five)
Dan PosisiDalamDeloitte Football Money League Tahun
2010-2014…………………...….……………………………
3
1.2
ROA The Big Five Premier League Tahun 2001-2014...........
5
2.1
Definisi ROA............................................................................
25
2.2
Penelitian Terdahulu Yang Berkaitan……………………......
28
3.1
Operasionalisasi Variabel.........................................................
37
4.1
Perkembangan Investasi Terhadap Pemain Klub The Big
Five Premier League Tahun 2010-20114................................
4.2
51
Perkembangan Penerimaan Kas Dari Penjualan Pemain
Klub The Big Five Premier League Tahun 2010-20114
(Dalam Ribu Pounds) ..............................................................
4.3
52
Perkembangan Pendapatan Tahun Sebelumnya Klub The Big
Five Premier League Tahun 2010-20114 (Dalam Ribu
Pounds) ....................................................................................
4.4
Perkembangan Earning After Taxes Klub The Big Five
Premier League Tahun 2010-2014 .........................................
4.5
56
Hasil Uji Linearitas Hubungan Net Investment Dengan
Profitabilitas ............................................................................
4.7
55
Perkembangan Total Assets Klub The Big Five Premier
League Tahun 2010-2014 ........................................................
4.6
52
60
Output Hasil Perhitungan Estimasi Regresi Linear
Sederhana.................................................................................
60
4.8
Hasil Perhitungan Uji F ...........................................................
62
4.9
Perhitungan Uji t .....................................................................
63
x
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
No
Judul Gambar
Hal
BesarPendapatanKlubSepakbolaEropaBerdasarkanSektorPen
2
Gambar
1.1
20
dapatanTahun 2015…...……………………….....
2.1
Kerangka Pemikiran....................................................……….
33
2.2
Paradigma Penelitian ...................................................………
34
4.1
Net Investment Klub The Big Five Premier League Tahun
2010-2014 ................................................................................
4.2
Rata-Rata Net Investment Klub The Big Five Premier League
Tahun 2010-2014 ....................................................................
4.3
4.5
54
Return On Assets Klub The Big Five Premier League Tahun
2010-2014 ................................................................................
4.4
53
57
Rata-Rata Return On Assets Klub The Big Five Premier
League Tahun 2010-2014 ........................................................
58
Uji Linearitas ...........................................................................
59
xi
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
No
Judul Lampiran
Hal
1
Five Year Summary Manchester United ...............................
89
2
Annual Report Manchester City..............................………..
90
3
Annual Report Chelsea ..........................................………...
92
4
Five Year Summary Arsenal .................................................
93
5
Cash Flow Liverpool ............................................................
94
6
Five Year Review Tottenham ................................................
96
7
Consolidated Profit and Loss Accounts Everton...................
97
8
Cash Flow Newcastle ...........................................................
99
9
Tabulasi Data Penelitian .......................................................
101
10
Uji Linearitas ........................................................................
102
11
Hasil Uji Linearitas Hubungan Net Investment Dengan
Lampiran
Profitabilitas ..........................................................................
102
12
Model Regresi Linear Sederhana ..........................................
103
13
Hasil Perhitungan Uji F ........................................................
103
14
F Tabel ..................................................................................
104
15
Hasil Perhitungan Uji T ........................................................
105
16
t Tabel ...................................................................................
105
17
Curriculum Vitae ..................................................................
106
xii
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK .............................................................................................................. i
ABSTRACT ............................................................................................................ ii
KATA PENGANTAR .......................................................................................... iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ............................................................................................... vii
DAFTAR GAMBAR ............................................................................................ xi
DAFTAR LAMPIRAN .......................................................................................xii
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang Penelitian ................................................................................ 1
1.2 Identifikasi Masalah ......................................................................................... 9
1.3 Rumusan Masalah ........................................................................................... 10
1.4 Tujuan Penelitian ............................................................................................ 10
1.5 Kegunaan Penelitian ....................................................................................... 11
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN ................... 12
2.1 Kajian Pustaka ................................................................................................. 12
2.1.1 Investasi .................................................................................................... 12
2.1.1.1 Investasi dalam Kinerja Keuangan ..............................................12
2.1.1.2 Pengertian Investasi ....................................................................13
2.1.1.3 Konsep Dasar Investasi ...............................................................14
2.1.1.4 Human Capital Sebagai Investasi ...............................................14
2.1.1.5 Akuntansi Untuk Pemain Sepakbola ...........................................17
2.1.1.6 Cost of Inputs dan Cost of Outputs .............................................18
2.1.1.7 Pengukuran Tingkat Net Investment ...........................................20
vii
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
viii
2.1.2 Profitabilitas ............................................................................................. 21
2.1.2.1 Profitabilitas dalam Kinerja Keuangan Klub Sepakbola ............21
2.1.2.2 Pengertian Profitabilitas ..............................................................22
2.1.2.3 Jenis-Jenis Rasio Profitabilitas ....................................................23
2.1.2.4 Return On Assets Sebagai Pengukuran Profitabilitas ..................24
2.1.3 Pengaruh Net Investment terhadap Profitabilitas ................................ 26
2.1.4 Orisinalitas Penelitian ............................................................................. 28
2.2 Kerangka Pemikiran ....................................................................................... 30
2.3 Hipotesis........................................................................................................... 34
BAB III OBJEK DAN METODE PENELITIAN ............................................ 35
3.1 Objek Penelitian .............................................................................................. 35
3.2 Metode Penelitian ........................................................................................... 35
3.2.1 Jenis Penelitian dan Metode yang Digunakan ..................................... 35
3.2.2 Operasionalisasi Variabel....................................................................... 36
3.2.3 Jenis dan Sumber Data ........................................................................... 37
3.2.4 Populasi, Sampel dan Teknik Penarikan Sampling ............................ 38
3.2.4.1 Populasi .......................................................................................38
3.2.4.2 Sampel .........................................................................................38
3.2.4.3 Teknik Penarikan Sampel ...........................................................39
3.2.5 Teknik Pengumpulan Data ..................................................................... 39
3.3 Rancangan Analisis Data dan Uji Hipotesis................................................ 40
3.3.1 Pengolahan Data dan Analisis Data ...................................................... 40
3.3.2 Analisis Data Deskriptif ......................................................................... 40
3.3.3 Analisis Data Verifikatif ........................................................................ 41
3.3.3.1 Uji Asumsi Klasik .......................................................................41
3.3.3.2 Analisis Regresi Linear Sederhana .............................................42
3.3.3.3 Pengujian Hipotesis .....................................................................43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 46
4.1 Gambaran Objek Penelitian ........................................................................... 46
4.1.1 Profil Manchester United Football Club .............................................. 46
4.1.2 Profil Manchester City ........................................................................... 47
ix
4.1.3 Profil Chelsea........................................................................................... 47
4.1.4 Profil Arsenal ........................................................................................... 48
4.1.5 Profil Liverpool ....................................................................................... 49
4.1.6 Profil Everton........................................................................................... 49
4.1.7 Profil Tottenham Hotspur ...................................................................... 49
4.1.8 Profil Newcastle United ......................................................................... 50
4.2 Gambaran Net Investment Klub The Big Five Premier League ............... 50
4.3 Gambaran Profitabilitas ................................................................................. 55
4.4 Pengujian Pengaruh Net Investment terhadap Profitabilitas ....................... 58
4.4.1 Uji Asumsi Klasik ................................................................................... 58
4.4.2 Uji Regresi Linear Sederhana ................................................................ 60
4.4.3 Uji Hipotesis ............................................................................................ 62
4.5 Pembahasan Hasil Penelitian......................................................................... 64
4.5.1 Pembahasan Net Investment................................................................... 64
4.5.2 Pembahasan Profitabilitas ...................................................................... 65
4.5.3 Pembahasan Pengaruh Net Investment terhadap Profitabilitas ......... 66
4.6 Temuan Hasil Penelitian ................................................................................ 66
4.6.1 Temuan Hasil Penelitian Bersifat Teoritis ........................................... 66
4.6.2 Temuan Hasil penelitian Bersifat Empiris ........................................... 67
4.7 Implikasi Hasil Penelitian terhadap Pengembangan Pendidikan
Manajemen Bisnis .................................................................................................. 77
BAB V KESIMPULAN DAN SARAN .............................................................. 80
5.1 Kesimpulan ...................................................................................................... 80
5.2 Saran ................................................................................................................. 81
DAFTAR PUSTAKA .......................................................................................... 83
LAMPIRAN .........................................................................................................89
DAFTAR TABEL
No
Tabel
1.1
Judul Tabel
Hal
Posisi Lima BesarKlasemenPremier League (The Big Five)
Dan PosisiDalamDeloitte Football Money League Tahun
2010-2014…………………...….……………………………
3
1.2
ROA The Big Five Premier League Tahun 2001-2014...........
5
2.1
Definisi ROA............................................................................
25
2.2
Penelitian Terdahulu Yang Berkaitan……………………......
28
3.1
Operasionalisasi Variabel.........................................................
37
4.1
Perkembangan Investasi Terhadap Pemain Klub The Big
Five Premier League Tahun 2010-20114................................
4.2
51
Perkembangan Penerimaan Kas Dari Penjualan Pemain
Klub The Big Five Premier League Tahun 2010-20114
(Dalam Ribu Pounds) ..............................................................
4.3
52
Perkembangan Pendapatan Tahun Sebelumnya Klub The Big
Five Premier League Tahun 2010-20114 (Dalam Ribu
Pounds) ....................................................................................
4.4
Perkembangan Earning After Taxes Klub The Big Five
Premier League Tahun 2010-2014 .........................................
4.5
56
Hasil Uji Linearitas Hubungan Net Investment Dengan
Profitabilitas ............................................................................
4.7
55
Perkembangan Total Assets Klub The Big Five Premier
League Tahun 2010-2014 ........................................................
4.6
52
60
Output Hasil Perhitungan Estimasi Regresi Linear
Sederhana.................................................................................
60
4.8
Hasil Perhitungan Uji F ...........................................................
62
4.9
Perhitungan Uji t .....................................................................
63
x
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
No
Judul Gambar
Hal
BesarPendapatanKlubSepakbolaEropaBerdasarkanSektorPen
2
Gambar
1.1
20
dapatanTahun 2015…...……………………….....
2.1
Kerangka Pemikiran....................................................……….
33
2.2
Paradigma Penelitian ...................................................………
34
4.1
Net Investment Klub The Big Five Premier League Tahun
2010-2014 ................................................................................
4.2
Rata-Rata Net Investment Klub The Big Five Premier League
Tahun 2010-2014 ....................................................................
4.3
4.5
54
Return On Assets Klub The Big Five Premier League Tahun
2010-2014 ................................................................................
4.4
53
57
Rata-Rata Return On Assets Klub The Big Five Premier
League Tahun 2010-2014 ........................................................
58
Uji Linearitas ...........................................................................
59
xi
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
No
Judul Lampiran
Hal
1
Five Year Summary Manchester United ...............................
89
2
Annual Report Manchester City..............................………..
90
3
Annual Report Chelsea ..........................................………...
92
4
Five Year Summary Arsenal .................................................
93
5
Cash Flow Liverpool ............................................................
94
6
Five Year Review Tottenham ................................................
96
7
Consolidated Profit and Loss Accounts Everton...................
97
8
Cash Flow Newcastle ...........................................................
99
9
Tabulasi Data Penelitian .......................................................
101
10
Uji Linearitas ........................................................................
102
11
Hasil Uji Linearitas Hubungan Net Investment Dengan
Lampiran
Profitabilitas ..........................................................................
102
12
Model Regresi Linear Sederhana ..........................................
103
13
Hasil Perhitungan Uji F ........................................................
103
14
F Tabel ..................................................................................
104
15
Hasil Perhitungan Uji T ........................................................
105
16
t Tabel ...................................................................................
105
17
Curriculum Vitae ..................................................................
106
xii
Luthfi Alfiansyah, 2015
PENGARUH NET INVESTMENT TERHADAP PROFITABILITAS
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu