Pengaruh Laba Akuntansi dan Arus Kas Terhadap Harga Saham pada Perusahaan Manufaktur di Bei Tahun 2012-2015 - UDiNus Repository
DAFTAR ISI
JUDUL ..................................................................................................................................................... i
PERNYATAAN KEASLIAN SKRIPSI .................................................................................................ii
PENGESAHAN SKRIPSI .....................................................................................................................iii
PENGESAHAN KELULUSAN UJIAN SKRIPSI ............................................................................... iv
MOTO DAN PERSEMBAHAN ............................................................................................................. v
ABSTRAKSI ......................................................................................................................................... vi
ABSTRACT ..........................................................................................................................................vii
KATA PENGANTAR .........................................................................................................................viii
DAFTAR ISI .......................................................................................................................................... ix
DAFTAR TABEL .................................................................................................................................xii
DAFTAR GAMBAR ...........................................................................................................................xiii
BAB I PENDAHULUAN ........................................................................................... 1
1.1 Latar Belakang ........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 7
1.3 Tujuan Penelitian ....................................................................................... 7
1.4 Kegunaan Penelitian................................................................................... 8
1.5Sistematika penelitian ................................................................................ 8
BAB II TINJAUAN PUSTAKA ............................................................................. 11
2.1 Landasan teori .......................................................................................... 11
2.2 informasi laporan keungan ....................................................................... 12
2.3 Analisis laporan keungan ......................................................................... 16
2.4 Laba akuntansi ......................................................................................... 19
2.5 Komponen arus kas .................................................................................. 22
ix
2.6 Harga saham ............................................................................................. 24
2.7 Penelitian terdahulu .................................................................................. 28
2.8 kerangka pemikiran .................................................................................. 30
2.9 Pengembangan hipotesis .......................................................................... 31
2.9.1 Pengaruh laba akuntansi terhadap harga saham ............................... 34
2.9.2 Pengaruh total arus terhadap harga saham ....................................... 32
2.9.3 pengaruh arus kas operasi terhadap harga saham ............................. 32
2.9.4 pengaruh arus kas investasi terhadap harga saham .......................... 35
2.9.5 Pengaruh arus kas pendanaan terhadap harga saham ....................... 36
BAB III METODE PENELITIAN ............................................................................ 37
3.1 VARIABEL PENELITIAN DAN DEFINISI OPERASIONAL ............. 37
3.2 Populasi sampling .................................................................................... 41
3.3 Jenis dan sumber data .............................................................................. 42
3.4 Metode pengumpulan data ...................................................................... 43
3.5 Metode analisi data .................................................................................. 43
3.5.1Analisis deskriptif .............................................................................. 44
3.5.2 Penguji asumsi klasik ....................................................................... 44
3.5.2.1 Uji normalitas .......................................................................... 44
3.5.2.2 Uji multikolinieritas................................................................. 45
3.5.2.3 Uji auto korelasi ...................................................................... 45
3.5.2.4 Uji heterodastisitas .................................................................. 46
3.5.3 Analisi regresi berganda ...................................................................... 47
3.5.4 Koefisien determinasi (adjusted R2) .................................................... 47
x
3.5.5 Pengujian hipotesis................................................................................ 48
3.5.5.1 Uji F ....................................................................................... 49
3.5.5.2 Uji T ....................................................................................... 49
BAB IV HASIL DAN PEMBAHASAN ................................................................... 51
4.1 Deskripsi Obyek penelitian ............................................................... 51
4.2 Statistik Deskriptif .............................................................................. 53
4.3 Uji Asumsi Klasik .................................................................................... 56
4.3.1. Uji Normalitas Data ....................................................................... 56
4.3.2 Uji Multikolneritas .......................................................................... 58
4.3.3 Uji Autokorelsi................................................................................ 59
4.3.4 Uji Hiteroskedasititas ...................................................................... 60
4.4 REGRESI BERGANDA .......................................................................... 62
4.4.1 Model Persamaan Regresi Berganda ........................................ 62
4.4.2 Uji F .......................................................................................... 63
4.4.3.Uji t ........................................................................................... 64
4.4.4 Koefisien Determinasi (R2) ....................................................... 66
4.5 PEMBAHASAN..................................................................................... 66
BAB V PENUTUP ................................................................................................... 73
5.1 KESIMPULAN ........................................................................................ 73
5.2 KETERBATASAN .................................................................................. 74
5.3SARAN ..................................................................................................... 75
DAFTAR PUSTAKA ....................................................................................................
xi
DAFTAR TABEL
TABEL 2.1 Penelitian Terdahulu .............................................................................. 27
TABEL 4.1Pemilihan sampel .................................................................................... 47
TABEL 4.2 Perusahaan sampel penelitian ................................................................ 48
TABEL 4.3Statistik Descriptif................................................................................... 49
TABEL 4.4 One-Sample Kolmogorov-Sminov Test................................................. 52
TABEL 4.5 One-Sample Kolmogorov-Sminov Test................................................. 53
TABEL 4.6 Uji Multikolinearitas .............................................................................. 54
TABEL 4.7 Hasil Uji Autokorelasi............................................................................ 55
TABEL 4.8 Hasil Uji Glejser..................................................................................... 56
TABEL 4.9 Hasil Uji Model Persamaan Regresi ...................................................... 57
TABEL 4.10Hasil Uji F ............................................................................................. 59
TABEL 4.11 Hasil Uji T ............................................................................................ 60
TABEL 4.12 Koefisien Determinasi .......................................................................... 62
xii
DAFTAR GAMBAR
GAMBAR 2.1 Kerangka Konseptual ..................................................................................... 29
xiii
JUDUL ..................................................................................................................................................... i
PERNYATAAN KEASLIAN SKRIPSI .................................................................................................ii
PENGESAHAN SKRIPSI .....................................................................................................................iii
PENGESAHAN KELULUSAN UJIAN SKRIPSI ............................................................................... iv
MOTO DAN PERSEMBAHAN ............................................................................................................. v
ABSTRAKSI ......................................................................................................................................... vi
ABSTRACT ..........................................................................................................................................vii
KATA PENGANTAR .........................................................................................................................viii
DAFTAR ISI .......................................................................................................................................... ix
DAFTAR TABEL .................................................................................................................................xii
DAFTAR GAMBAR ...........................................................................................................................xiii
BAB I PENDAHULUAN ........................................................................................... 1
1.1 Latar Belakang ........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 7
1.3 Tujuan Penelitian ....................................................................................... 7
1.4 Kegunaan Penelitian................................................................................... 8
1.5Sistematika penelitian ................................................................................ 8
BAB II TINJAUAN PUSTAKA ............................................................................. 11
2.1 Landasan teori .......................................................................................... 11
2.2 informasi laporan keungan ....................................................................... 12
2.3 Analisis laporan keungan ......................................................................... 16
2.4 Laba akuntansi ......................................................................................... 19
2.5 Komponen arus kas .................................................................................. 22
ix
2.6 Harga saham ............................................................................................. 24
2.7 Penelitian terdahulu .................................................................................. 28
2.8 kerangka pemikiran .................................................................................. 30
2.9 Pengembangan hipotesis .......................................................................... 31
2.9.1 Pengaruh laba akuntansi terhadap harga saham ............................... 34
2.9.2 Pengaruh total arus terhadap harga saham ....................................... 32
2.9.3 pengaruh arus kas operasi terhadap harga saham ............................. 32
2.9.4 pengaruh arus kas investasi terhadap harga saham .......................... 35
2.9.5 Pengaruh arus kas pendanaan terhadap harga saham ....................... 36
BAB III METODE PENELITIAN ............................................................................ 37
3.1 VARIABEL PENELITIAN DAN DEFINISI OPERASIONAL ............. 37
3.2 Populasi sampling .................................................................................... 41
3.3 Jenis dan sumber data .............................................................................. 42
3.4 Metode pengumpulan data ...................................................................... 43
3.5 Metode analisi data .................................................................................. 43
3.5.1Analisis deskriptif .............................................................................. 44
3.5.2 Penguji asumsi klasik ....................................................................... 44
3.5.2.1 Uji normalitas .......................................................................... 44
3.5.2.2 Uji multikolinieritas................................................................. 45
3.5.2.3 Uji auto korelasi ...................................................................... 45
3.5.2.4 Uji heterodastisitas .................................................................. 46
3.5.3 Analisi regresi berganda ...................................................................... 47
3.5.4 Koefisien determinasi (adjusted R2) .................................................... 47
x
3.5.5 Pengujian hipotesis................................................................................ 48
3.5.5.1 Uji F ....................................................................................... 49
3.5.5.2 Uji T ....................................................................................... 49
BAB IV HASIL DAN PEMBAHASAN ................................................................... 51
4.1 Deskripsi Obyek penelitian ............................................................... 51
4.2 Statistik Deskriptif .............................................................................. 53
4.3 Uji Asumsi Klasik .................................................................................... 56
4.3.1. Uji Normalitas Data ....................................................................... 56
4.3.2 Uji Multikolneritas .......................................................................... 58
4.3.3 Uji Autokorelsi................................................................................ 59
4.3.4 Uji Hiteroskedasititas ...................................................................... 60
4.4 REGRESI BERGANDA .......................................................................... 62
4.4.1 Model Persamaan Regresi Berganda ........................................ 62
4.4.2 Uji F .......................................................................................... 63
4.4.3.Uji t ........................................................................................... 64
4.4.4 Koefisien Determinasi (R2) ....................................................... 66
4.5 PEMBAHASAN..................................................................................... 66
BAB V PENUTUP ................................................................................................... 73
5.1 KESIMPULAN ........................................................................................ 73
5.2 KETERBATASAN .................................................................................. 74
5.3SARAN ..................................................................................................... 75
DAFTAR PUSTAKA ....................................................................................................
xi
DAFTAR TABEL
TABEL 2.1 Penelitian Terdahulu .............................................................................. 27
TABEL 4.1Pemilihan sampel .................................................................................... 47
TABEL 4.2 Perusahaan sampel penelitian ................................................................ 48
TABEL 4.3Statistik Descriptif................................................................................... 49
TABEL 4.4 One-Sample Kolmogorov-Sminov Test................................................. 52
TABEL 4.5 One-Sample Kolmogorov-Sminov Test................................................. 53
TABEL 4.6 Uji Multikolinearitas .............................................................................. 54
TABEL 4.7 Hasil Uji Autokorelasi............................................................................ 55
TABEL 4.8 Hasil Uji Glejser..................................................................................... 56
TABEL 4.9 Hasil Uji Model Persamaan Regresi ...................................................... 57
TABEL 4.10Hasil Uji F ............................................................................................. 59
TABEL 4.11 Hasil Uji T ............................................................................................ 60
TABEL 4.12 Koefisien Determinasi .......................................................................... 62
xii
DAFTAR GAMBAR
GAMBAR 2.1 Kerangka Konseptual ..................................................................................... 29
xiii