Pengaruh Capital, Risk Profile, Earning Dan Liquidity Terhadap Nilai Perusahaan Bank-Bank Umum Go Public Di Indonesia Periode 2012-2014
SKRIPSI
PENGARUH CAPITAL, RISK PROFILE, EARNING DAN LIQUIDITY
TERHADAP NILAI PERUSAHAAN BANK-BANK
UMUM GO PUBLIC DI INDONESIA
PERIODE 2012-2014
OLEH
CITRA YUSTIKA PRATIWI
120503102
PROGRAM STUDI S1 AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2016
Universitas Sumatera Utara
DAFTAR ISI
Halaman
DAFTAR ISI ............................................................................................
DAFTAR TABEL ....................................................................................
DAFTAR GAMBAR ...............................................................................
DAFTAR LAMPIRAN………………………………………………….
BAB I. PENDAHULUAN
1.1 Latar Belakang........................................................................
1.2 Rumusan Masalah ..................................................................
1.3 Tujuan dan Manfaat Penelitian ...............................................
1.3.1 Tujuan Penelitian ...........................................................
1.3.2 Manfaat Penelitian .........................................................
BAB II. TINJAUAN PUSTAKA
2.1 Tinjauan Literatur .................................................................
2.1.1 Nilai Perusahaan..........................................................
2.1.2 Rasio – Rasio Keuangan Yang Digunakan .................
2.2 Penelitian Terdahulu .............................................................
2.3 Kerangka Konseptual……………………………………....
2.4 Hipotesis Penelitian…………………………………………
BAB III. METODE PENELITIAN
3.1 Ruang Lingkup Penelitian ...................................................
3.2 Metode Penentuan Sampel ..................................................
3.2.1 Populasi .....................................................................
3.2.2 Sampel .......................................................................
3.3 Metode Pengumpulan Data .................................................
3.4 Variabel Penelitian dan Definisi Operasional .....................
3.4.1 Variabel Dependen .....................................................
3.4.2 Variabel Independen ...................................................
3.5 Metode Analisis Data ...........................................................
3.5.1 Analisis Statistik Deskriptif ........................................
3.5.2 Uji Asumsi Klasik ......................................................
3.5.2.1 Uji Normalitas ................................................
3.5.2.2 Uji Multikolineritas ........................................
3.5.2.3 Uji Autokorelasi .............................................
3.5.3.3 Uji Uji Heterokedastisitas...............................
3.5.3 Uji Hipotesis ................................................................
3.5.3.1 Uji Determinan (R2) ........................................
3.5.3.2. Uji - F .............................................................
i
iii
iv
v
1
9
9
9
9
11
11
14
19
27
30
31
31
31
32
33
35
35
36
40
40
40
40
41
42
42
43
44
45
i
Universitas Sumatera Utara
3.5.3.3 Uji - t...............................................................
BAB IV. HASIL DAN PEMBAHASAN
4.1 Deskripsi Objek Penelitian ..................................................
4.2 Hasil Uji Statistik Deskriptif ...............................................
4.3 Hasil Uji Asumsi Klasik ......................................................
4.3.1 Uji Normalitas ............................................................
4.3.2 Uji Multikolinearitas ..................................................
4.3.3 Uji Autokorelasi .........................................................
4.3.4 Uji Heterokedastisitas .................................................
4.4 Hasil Uji Hipotesis ..............................................................
4.4.1 Hasil Uji determinasi ..................................................
4.4.2 Uji Statistik F dan Uji Statistik t.................................
BAB V. PENUTUP
5.1 Kesimpulan ............................................................................
5.2 Keterbatasan dan Saran .........................................................
DAFTAR PUSTAKA ..............................................................................
46
47
47
50
50
51
52
52
53
54
55
64
65
68
ii
Universitas Sumatera Utara
DAFTAR TABEL
Halaman
Tabel 2.1 Penelitian Terdahulu..................................................................
Tabel 3.1 Daftar Sampel Penelitian ...........................................................
Tabel 4.1 Hasil Uji Statistik Deskriptif .....................................................
Tabel 4.2 Hasil Uji Kormogorof-Smirnov .................................................
Tabel 4.3 Hasil Uji Multikolinearitas ........................................................
Tabel 4.4 Hasil Uji Autokorelasi ...............................................................
Tabel 4.5 Hasil Uji Heterokedastisitas ......................................................
Tabel 4.6 Hasil Uji Determinan.................................................................
Tabel 4.7 Hasil Uji Simultan .....................................................................
Tabel 4.8 Hasil Uji t ..................................................................................
24
35
48
50
51
52
53
54
55
56
iii
Universitas Sumatera Utara
DAFTAR GAMBAR
Halaman
Gambar 1. Kerangka Konseptual Penelitian .............................................
28
iv
Universitas Sumatera Utara
DAFTAR LAMPIRAN
Halaman
Lampiran 1 Tabel Seleksi Populasi .........................................................
Lampiran 2 Hasil Perhitungan CAR, NPL, ROA, LDR dan
Nilai Perusahaan .................................................................
Lampiran 3 Hasil Uji Deskriptif .............................................................
Lampiran 4 Hasil Uji Normalitas ...........................................................
Lampiran 5 Hasil Uji Multikolinearitas .................................................
Lampiran 6 Hasil Uji Autokorelasi ........................................................
Lampiran 7 Hasil Heterokedastisitas ......................................................
Lampiran 8 Hasil Uji Determinasi .........................................................
Lampiran 9 Hasil Uji F ...........................................................................
Lampiran 10 Hasil Uji t ............................................................................
71
73
77
78
79
80
81
83
84
85
v
Universitas Sumatera Utara
PENGARUH CAPITAL, RISK PROFILE, EARNING DAN LIQUIDITY
TERHADAP NILAI PERUSAHAAN BANK-BANK
UMUM GO PUBLIC DI INDONESIA
PERIODE 2012-2014
OLEH
CITRA YUSTIKA PRATIWI
120503102
PROGRAM STUDI S1 AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2016
Universitas Sumatera Utara
DAFTAR ISI
Halaman
DAFTAR ISI ............................................................................................
DAFTAR TABEL ....................................................................................
DAFTAR GAMBAR ...............................................................................
DAFTAR LAMPIRAN………………………………………………….
BAB I. PENDAHULUAN
1.1 Latar Belakang........................................................................
1.2 Rumusan Masalah ..................................................................
1.3 Tujuan dan Manfaat Penelitian ...............................................
1.3.1 Tujuan Penelitian ...........................................................
1.3.2 Manfaat Penelitian .........................................................
BAB II. TINJAUAN PUSTAKA
2.1 Tinjauan Literatur .................................................................
2.1.1 Nilai Perusahaan..........................................................
2.1.2 Rasio – Rasio Keuangan Yang Digunakan .................
2.2 Penelitian Terdahulu .............................................................
2.3 Kerangka Konseptual……………………………………....
2.4 Hipotesis Penelitian…………………………………………
BAB III. METODE PENELITIAN
3.1 Ruang Lingkup Penelitian ...................................................
3.2 Metode Penentuan Sampel ..................................................
3.2.1 Populasi .....................................................................
3.2.2 Sampel .......................................................................
3.3 Metode Pengumpulan Data .................................................
3.4 Variabel Penelitian dan Definisi Operasional .....................
3.4.1 Variabel Dependen .....................................................
3.4.2 Variabel Independen ...................................................
3.5 Metode Analisis Data ...........................................................
3.5.1 Analisis Statistik Deskriptif ........................................
3.5.2 Uji Asumsi Klasik ......................................................
3.5.2.1 Uji Normalitas ................................................
3.5.2.2 Uji Multikolineritas ........................................
3.5.2.3 Uji Autokorelasi .............................................
3.5.3.3 Uji Uji Heterokedastisitas...............................
3.5.3 Uji Hipotesis ................................................................
3.5.3.1 Uji Determinan (R2) ........................................
3.5.3.2. Uji - F .............................................................
i
iii
iv
v
1
9
9
9
9
11
11
14
19
27
30
31
31
31
32
33
35
35
36
40
40
40
40
41
42
42
43
44
45
i
Universitas Sumatera Utara
3.5.3.3 Uji - t...............................................................
BAB IV. HASIL DAN PEMBAHASAN
4.1 Deskripsi Objek Penelitian ..................................................
4.2 Hasil Uji Statistik Deskriptif ...............................................
4.3 Hasil Uji Asumsi Klasik ......................................................
4.3.1 Uji Normalitas ............................................................
4.3.2 Uji Multikolinearitas ..................................................
4.3.3 Uji Autokorelasi .........................................................
4.3.4 Uji Heterokedastisitas .................................................
4.4 Hasil Uji Hipotesis ..............................................................
4.4.1 Hasil Uji determinasi ..................................................
4.4.2 Uji Statistik F dan Uji Statistik t.................................
BAB V. PENUTUP
5.1 Kesimpulan ............................................................................
5.2 Keterbatasan dan Saran .........................................................
DAFTAR PUSTAKA ..............................................................................
46
47
47
50
50
51
52
52
53
54
55
64
65
68
ii
Universitas Sumatera Utara
DAFTAR TABEL
Halaman
Tabel 2.1 Penelitian Terdahulu..................................................................
Tabel 3.1 Daftar Sampel Penelitian ...........................................................
Tabel 4.1 Hasil Uji Statistik Deskriptif .....................................................
Tabel 4.2 Hasil Uji Kormogorof-Smirnov .................................................
Tabel 4.3 Hasil Uji Multikolinearitas ........................................................
Tabel 4.4 Hasil Uji Autokorelasi ...............................................................
Tabel 4.5 Hasil Uji Heterokedastisitas ......................................................
Tabel 4.6 Hasil Uji Determinan.................................................................
Tabel 4.7 Hasil Uji Simultan .....................................................................
Tabel 4.8 Hasil Uji t ..................................................................................
24
35
48
50
51
52
53
54
55
56
iii
Universitas Sumatera Utara
DAFTAR GAMBAR
Halaman
Gambar 1. Kerangka Konseptual Penelitian .............................................
28
iv
Universitas Sumatera Utara
DAFTAR LAMPIRAN
Halaman
Lampiran 1 Tabel Seleksi Populasi .........................................................
Lampiran 2 Hasil Perhitungan CAR, NPL, ROA, LDR dan
Nilai Perusahaan .................................................................
Lampiran 3 Hasil Uji Deskriptif .............................................................
Lampiran 4 Hasil Uji Normalitas ...........................................................
Lampiran 5 Hasil Uji Multikolinearitas .................................................
Lampiran 6 Hasil Uji Autokorelasi ........................................................
Lampiran 7 Hasil Heterokedastisitas ......................................................
Lampiran 8 Hasil Uji Determinasi .........................................................
Lampiran 9 Hasil Uji F ...........................................................................
Lampiran 10 Hasil Uji t ............................................................................
71
73
77
78
79
80
81
83
84
85
v
Universitas Sumatera Utara