S MBS 1200107 Table of Content
DAFTAR ISI
ABSTRAK .............................................................................................................. i
ABSTRACT ........................................................................................................... ii
KATA PENGANTAR .......................................................................................... iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ......................................................................................................... vi
DAFTAR TABEL .............................................................................................. viii
DAFTAR GAMBAR ............................................................................................ ix
DAFTAR LAMPIRAN ......................................................................................... x
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang Penelitian .................................................................... 1
1.2 Identifikasi Masalah ............................................................................. 8
1.3 Rumusan Masalah ................................................................................ 9
1.4 Tujuan Penelitian.................................................................................. 9
1.5 Kegunaan Penelitian ............................................................................. 9
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ............................................................................................. 11
2.1 Kajian Pustaka .................................................................................... 11
2.1.1 Konsep Perputaran Piutang ....................................................... 11
2.1.1.1 Definisi Piutang ............................................................ 13
2.1.1.2 Faktor-faktor yang Mempengaruhi Jumlah Piutang ..... 15
2.1.1.3 Manfaat Piutang ............................................................ 19
2.1.1.4 Klasifikasi Piutang ........................................................ 20
2.1.1.5 Pengertian Perputaran Piutang ...................................... 23
2.1.1.6 Mengukur Perputaran Piutang ...................................... 25
2.1.2 Konsep Profitabilitas ................................................................. 28
2.1.2.1 Pengertian Profitabilitas ................................................ 31
2.1.2.2 Faktor-Faktor yang Mempengaruhi Profitabilitas ........ 34
2.1.2.3 Pengukuran Rasio Profitabilitas .................................... 34
2.1.2.4 Analisis Return on Total Asset (ROA) sebagai Pengukur
Profitabilitas .................................................................. 38
2.1.3 Pengaruh Perputaran Piutang dengan Profitabilitas .................. 41
2.1.4 Penelitian Terdahulu ................................................................. 45
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
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iii
2.2 Kerangka Pemikiran ........................................................................... 50
2.3 Hipotesis....... ...................................................................................... 54
BAB III OBJEK DAN METODE PENELITIAN ............................................ 55
3.1 Objek Penelitian ................................................................................. 55
3.2 Metode Penelitian ............................................................................... 55
3.2.1 Jenis Penelitian dan Metode yang Digunakan........................... 56
3.2.2 Operasionalisasi Variabel .......................................................... 56
3.2.3 Jenis dan Sumber Data .............................................................. 58
3.2.4 Populasi dan Sampel ................................................................. 59
3.2.4.1 Populasi......................................................................... 59
3.2.4.2 Sampel .......................................................................... 59
3.2.5 Teknik Pengumpulan Data ........................................................ 59
3.2.6 Teknik Analisis Data ................................................................. 60
3.2.6.1 Analisis Data Deskriptif ................................................ 61
3.2.7 Pengujian Hipotesis ................................................................... 61
BAB IV HASIL TEMUAN DAN PEMBAHASAN .......................................... 66
4.1 Gambaran Perputaran Piutang ............................................................ 66
4.2 Gambaran Profitabilitas...................................................................... 69
4.3 Pengaruh Perputaran Piutang terhadap Profitabilitas ......................... 72
4.3.1 Pembahasan Perputaran Piutang ............................................... 77
4.3.2 Pembahasan Profitabilitas ......................................................... 78
4.4 Hasil Temuan ..................................................................................... 79
4.4.1 Hasil Temuan Teoritis ............................................................... 79
4.5.1 Hasil Temuan Empiris............................................................... 81
4.5 Implikasi Penelitian Terhadap Pengembangan Pendidikan Manajemen
Bisnis............ ...................................................................................... 83
BAB V KESIMPULAN DAN SARAN .............................................................. 86
5.1 Kesimpulan......................................................................................... 86
5.2 Saran............. ...................................................................................... 87
DAFTAR PUSTAKA .......................................................................................... 88
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
iv
DAFTAR TABEL
No.
Judul Tabel
Hlm
Tabel
1.1
1.2
2.1
3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
[Type text]
Pertumbuhan Penjualan Industri Pengolahan Pada Tahun
2006-2014 .........................................................................
Pertumbuhan Penjualan Semen Di Indonesia Pada Tahun
2008-2014 .........................................................................
Daftar Penelitian Terdahulu .............................................
Operasionalisasi Variabel .................................................
Jenis Dan Sumber Data ....................................................
Perkembangan Perputaran Piutang Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ...................
Perkembangan Profitabilitas (ROA) Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ....................
Data Variabel X dan Y yang Diteliti .................................
Regresi Linier Sederhana ..................................................
Hasil Pengujian Uji F ........................................................
Hasil Pengujian Uji t .........................................................
3
4
44
56
57
65
69
72
74
75
76
DAFTAR GAMBAR
No.
Gambar
1.1
2.1
2.2
4.1
4.2
4.3
Judul Gambar
Pertumbuhan ROA Pada PT. Semen Indonesia (Persero)
Tbk. Periode 2006-2015 ..................................................
Kerangka Pemikiran Pengaruh Perputaran Piutang
Terhadap Profitabilitas Perusahaan .................................
Paradigma Pengaruh Perputaran Piutang Terhadap
Profitabilitas Perusahaan .................................................
Perkembangan Perputaran Piutang Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ..................
Perkembangan Profitabilitas (ROA) Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ..................
Diagram Pencar Perputaran Piutang dan Profitabilitas ...
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
v
Hlm
6
52
53
66
70
73
DAFTAR LAMPIRAN
Lampiran 1
Laporan Keuangan PT Indosat Tbk, 2005-2014
Lampiran 2
Hasil Output Regresi Sederhana
Lampiran 3
Distribusi Tabel t
Lampiran 4
Distribusi Tabel F
Lampiran 5
Rekapitulasi Bimbingan Skripsi
Lampiran 6
Berita Acara Perbaikan Skripsi
Lampiran 7
Curriculum Vitae
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vi
ABSTRAK .............................................................................................................. i
ABSTRACT ........................................................................................................... ii
KATA PENGANTAR .......................................................................................... iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ......................................................................................................... vi
DAFTAR TABEL .............................................................................................. viii
DAFTAR GAMBAR ............................................................................................ ix
DAFTAR LAMPIRAN ......................................................................................... x
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang Penelitian .................................................................... 1
1.2 Identifikasi Masalah ............................................................................. 8
1.3 Rumusan Masalah ................................................................................ 9
1.4 Tujuan Penelitian.................................................................................. 9
1.5 Kegunaan Penelitian ............................................................................. 9
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ............................................................................................. 11
2.1 Kajian Pustaka .................................................................................... 11
2.1.1 Konsep Perputaran Piutang ....................................................... 11
2.1.1.1 Definisi Piutang ............................................................ 13
2.1.1.2 Faktor-faktor yang Mempengaruhi Jumlah Piutang ..... 15
2.1.1.3 Manfaat Piutang ............................................................ 19
2.1.1.4 Klasifikasi Piutang ........................................................ 20
2.1.1.5 Pengertian Perputaran Piutang ...................................... 23
2.1.1.6 Mengukur Perputaran Piutang ...................................... 25
2.1.2 Konsep Profitabilitas ................................................................. 28
2.1.2.1 Pengertian Profitabilitas ................................................ 31
2.1.2.2 Faktor-Faktor yang Mempengaruhi Profitabilitas ........ 34
2.1.2.3 Pengukuran Rasio Profitabilitas .................................... 34
2.1.2.4 Analisis Return on Total Asset (ROA) sebagai Pengukur
Profitabilitas .................................................................. 38
2.1.3 Pengaruh Perputaran Piutang dengan Profitabilitas .................. 41
2.1.4 Penelitian Terdahulu ................................................................. 45
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
iii
2.2 Kerangka Pemikiran ........................................................................... 50
2.3 Hipotesis....... ...................................................................................... 54
BAB III OBJEK DAN METODE PENELITIAN ............................................ 55
3.1 Objek Penelitian ................................................................................. 55
3.2 Metode Penelitian ............................................................................... 55
3.2.1 Jenis Penelitian dan Metode yang Digunakan........................... 56
3.2.2 Operasionalisasi Variabel .......................................................... 56
3.2.3 Jenis dan Sumber Data .............................................................. 58
3.2.4 Populasi dan Sampel ................................................................. 59
3.2.4.1 Populasi......................................................................... 59
3.2.4.2 Sampel .......................................................................... 59
3.2.5 Teknik Pengumpulan Data ........................................................ 59
3.2.6 Teknik Analisis Data ................................................................. 60
3.2.6.1 Analisis Data Deskriptif ................................................ 61
3.2.7 Pengujian Hipotesis ................................................................... 61
BAB IV HASIL TEMUAN DAN PEMBAHASAN .......................................... 66
4.1 Gambaran Perputaran Piutang ............................................................ 66
4.2 Gambaran Profitabilitas...................................................................... 69
4.3 Pengaruh Perputaran Piutang terhadap Profitabilitas ......................... 72
4.3.1 Pembahasan Perputaran Piutang ............................................... 77
4.3.2 Pembahasan Profitabilitas ......................................................... 78
4.4 Hasil Temuan ..................................................................................... 79
4.4.1 Hasil Temuan Teoritis ............................................................... 79
4.5.1 Hasil Temuan Empiris............................................................... 81
4.5 Implikasi Penelitian Terhadap Pengembangan Pendidikan Manajemen
Bisnis............ ...................................................................................... 83
BAB V KESIMPULAN DAN SARAN .............................................................. 86
5.1 Kesimpulan......................................................................................... 86
5.2 Saran............. ...................................................................................... 87
DAFTAR PUSTAKA .......................................................................................... 88
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
iv
DAFTAR TABEL
No.
Judul Tabel
Hlm
Tabel
1.1
1.2
2.1
3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
[Type text]
Pertumbuhan Penjualan Industri Pengolahan Pada Tahun
2006-2014 .........................................................................
Pertumbuhan Penjualan Semen Di Indonesia Pada Tahun
2008-2014 .........................................................................
Daftar Penelitian Terdahulu .............................................
Operasionalisasi Variabel .................................................
Jenis Dan Sumber Data ....................................................
Perkembangan Perputaran Piutang Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ...................
Perkembangan Profitabilitas (ROA) Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ....................
Data Variabel X dan Y yang Diteliti .................................
Regresi Linier Sederhana ..................................................
Hasil Pengujian Uji F ........................................................
Hasil Pengujian Uji t .........................................................
3
4
44
56
57
65
69
72
74
75
76
DAFTAR GAMBAR
No.
Gambar
1.1
2.1
2.2
4.1
4.2
4.3
Judul Gambar
Pertumbuhan ROA Pada PT. Semen Indonesia (Persero)
Tbk. Periode 2006-2015 ..................................................
Kerangka Pemikiran Pengaruh Perputaran Piutang
Terhadap Profitabilitas Perusahaan .................................
Paradigma Pengaruh Perputaran Piutang Terhadap
Profitabilitas Perusahaan .................................................
Perkembangan Perputaran Piutang Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ..................
Perkembangan Profitabilitas (ROA) Pada PT. Semen
Indonesia (Persero) Tbk. Periode 2006-2015 ..................
Diagram Pencar Perputaran Piutang dan Profitabilitas ...
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
v
Hlm
6
52
53
66
70
73
DAFTAR LAMPIRAN
Lampiran 1
Laporan Keuangan PT Indosat Tbk, 2005-2014
Lampiran 2
Hasil Output Regresi Sederhana
Lampiran 3
Distribusi Tabel t
Lampiran 4
Distribusi Tabel F
Lampiran 5
Rekapitulasi Bimbingan Skripsi
Lampiran 6
Berita Acara Perbaikan Skripsi
Lampiran 7
Curriculum Vitae
Muhammad Agung Pribadi, 2016
Pengaruh Perputaran Piutang Terhadap Profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vi