S PEA 1103965 Table of content
DAFTAR ISI
ABSTRAK........................................................................ Error! Bookmark not defined.
ABSTRACT...................................................................... Error! Bookmark not defined.
KATA PENGANTAR........................................................ Error! Bookmark not defined.
UCAPAN TERIMAKASIH................................................ Error! Bookmark not defined.
DAFTAR ISI................................................................................................................... 1
DAFTAR TABEL ........................................................................................................... 4
DAFTAR GAMBAR ....................................................................................................... 5
BAB I PENDAHULUAN................................................... Error! Bookmark not defined.
A. Latar Belakang Masalah Penelitian .............................. Error! Bookmark not defined.
B.
Identifikasi Masalah Penelitian .................................... Error! Bookmark not defined.
C.
Rumusan Masalah Penelitian ....................................... Error! Bookmark not defined.
D. Maksud dan Tujuan Penelitian..................................... Error! Bookmark not defined.
E.
Manfaat Penelitian ...................................................... Error! Bookmark not defined.
BAB II LANDASAN TEORI ............................................. Error! Bookmark not defined.
A. Teori yang Relevan..................................................... Error! Bookmark not defined.
1. Agency Theory.......................................................... Error! Bookmark not defined.
2. Good Corporate Governance (GCG).......................... Error! Bookmark not defined.
a.
Pengertian GCG.................................................. Error! Bookmark not defined.
b.
Prinsip GCG ....................................................... Error! Bookmark not defined.
c.
Organ Perusahaan ............................................... Error! Bookmark not defined.
d.
Tujuan dan Manfaat GCG.................................... Error! Bookmark not defined.
3. Profitabilitas ............................................................. Error! Bookmark not defined.
a.
Pengertian .......................................................... Error! Bookmark not defined.
b.
Tujuan dan Manfaat Rasio Profitabilitas ............... Error! Bookmark not defined.
c.
Jenis-Jenis Rasio Profitabilitas ............................. Error! Bookmark not defined.
d.
ROE (Return On Equity)...................................... Error! Bookmark not defined.
B.
Hasil Penelitian Terdahulu .......................................... Error! Bookmark not defined.
C.
Kerangka Pemikiran ................................................... Error! Bookmark not defined.
D. Hipotesis Penelitian .................................................... Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
BAB III METODE PENELITIAN ...................................... Error! Bookmark not defined.
A. Desain penelitian ........................................................ Error! Bookmark not defined.
B.
Operasionalisasi variabel............................................. Error! Bookmark not defined.
C.
Populasi dan Sampel ................................................... Error! Bookmark not defined.
1. Populasi ................................................................... Error! Bookmark not defined.
2. Sampel ..................................................................... Error! Bookmark not defined.
D. Teknik Pengumpulan Data .......................................... Error! Bookmark not defined.
E.
Analisis Data dan Pengujian Hipotesis ......................... Error! Bookmark not defined.
1. Teknik Analisis Data................................................. Error! Bookmark not defined.
2. Teknik Uji Hipotesis ................................................. Error! Bookmark not defined.
a.
Mendeteksi Data Ekstrim (Outlier )....................... Error! Bookmark not defined.
b.
Uji Asumsi Klasik ............................................... Error! Bookmark not defined.
c.
Regresi Linear Sederhana .................................... Error! Bookmark not defined.
d.
Uji F (Uji Keberartian Regresi) ............................ Error! Bookmark not defined.
e.
Uji t (Uji Keberartian Koefisien Regresi) .............. Error! Bookmark not defined.
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ....... Error! Bookmark not defined.
A. Gambaran Obyek Penelitian ........................................ Error! Bookmark not defined.
1. BEI (Bursa Efek Indonesia) ....................................... Error! Bookmark not defined.
2. Perusahaan Manufaktur ............................................. Error! Bookmark not defined.
B.
a.
Aneka Industri .................................................... Error! Bookmark not defined.
b.
Industri Barang Konsumsi ................................... Error! Bookmark not defined.
c.
Industri Dasar dan Kimia ..................................... Error! Bookmark not defined.
Hasil Penelitian .......................................................... Error! Bookmark not defined.
1. Deskripsi Penerapan GCG di Perusahaan Manufaktur yang Terdaftar di BEI Tahun
2011......................................................................... Error! Bookmark not defined.
a.
Transaparansi...................................................... Error! Bookmark not defined.
b.
Akuntabilitas ...................................................... Error! Bookmark not defined.
c.
Responsibilitas.................................................... Error! Bookmark not defined.
d.
Independensi....................................................... Error! Bookmark not defined.
e.
Kewajaran dan Kesetaraan................................... Error! Bookmark not defined.
2. Deskripsi Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011Error! Bookmark n
C.
Analisis Data dan Pengujian Hipotesis Penelitian.......... Error! Bookmark not defined.
1. Mendeteksi Data Ekstrim .......................................... Error! Bookmark not defined.
2. Uji Normalitas .......................................................... Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
3. Uji Linearitas............................................................ Error! Bookmark not defined.
4. Uji Hipotesis ............................................................ Error! Bookmark not defined.
a.
Uji Regresi Linear Sederhana............................... Error! Bookmark not defined.
b.
Uji F (Uji Keberartian Regresi) ............................ Error! Bookmark not defined.
c.
Uji t (Uji Keberartian Koefisien Regresi) .............. Error! Bookmark not defined.
D. Hasil dan Pembahasan ................................................ Error! Bookmark not defined.
BAB V SIMPULAN DAN SARAN .................................... Error! Bookmark not defined.
A. Simpulan.................................................................... Error! Bookmark not defined.
B.
Saran ......................................................................... Error! Bookmark not defined.
DAFTAR PUSTAKA ........................................................ Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Penurunan ROE Perusahaan Manufaktur yang Terdaftar di BEI Tahun
2009-2011…………………………………………………………....3
Tabel 2.1 Penelitian Terdahulu………………………………………………...19
Tabel 3.1 Operasionalisasi Variabel…………………………………………...27
Tabel 3.2 Perusahaan Sampel………………………………………………….29
Tabel 3.3 Format Pengamatan GCG…………………………………………...33
Tabel 4.1 Daftar Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011..47
Tabel 4.2 Hasil Observasi Prinsip Transparansi……………………………….53
Tabel 4.3 Hasil Observasi Prinsip Akuntabilitas………………………………54
Tabel 4.4 Hasil Observasi Prinsip Responsibilitas…………………………….55
Tabel 4.5 Hasil Observasi Prinsip Independensi………………………………56
Tabel 4.6 Hasil Observasi Prinsip Kewajaran dan Kesetaraan………………...57
Tabel 4.7 IGCG Perusahaan Manufaktur……………………………………...58
Tabel 4.8 Tingkat Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI
Tahun 2011…………………………………………….…………...62
Tabel 4.9 IGCG dan Tingkat Profitabilitas Perusahaan Manufaktur Tahun
2011…………………………………………………………………68
Tabel 4.10 Hasil Uji Linearitas…………………………………………………75
Tabel 4.11 Hasil Uji Regresi Linear Sederhana………………………………..76
Tabel 4.12 Hasil Uji Keberartian Regresi………………………………………77
Tabel 4.13 Hasil Uji Keberartian Koefisien Regresi…………………………...78
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Penurunan ROE Perusahaan Manufaktur yang Terdaftar di BEI
Tahun 2009-2011………………………………………………….4
Gambar 2.1 Hubungan Variabel………………………………………………..24
Gambar 4.1 Hasil Uji Normalitas………………………………………………73
Gambar 4.2 Hasil Uji Normalitas………………………………………………74
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
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................................................ Error! Bookmark not defined.
DAFTAR ISI................................................................................................................... 1
DAFTAR TABEL ........................................................................................................... 4
DAFTAR GAMBAR ....................................................................................................... 5
BAB I PENDAHULUAN................................................... Error! Bookmark not defined.
A. Latar Belakang Masalah Penelitian .............................. Error! Bookmark not defined.
B.
Identifikasi Masalah Penelitian .................................... Error! Bookmark not defined.
C.
Rumusan Masalah Penelitian ....................................... Error! Bookmark not defined.
D. Maksud dan Tujuan Penelitian..................................... Error! Bookmark not defined.
E.
Manfaat Penelitian ...................................................... Error! Bookmark not defined.
BAB II LANDASAN TEORI ............................................. Error! Bookmark not defined.
A. Teori yang Relevan..................................................... Error! Bookmark not defined.
1. Agency Theory.......................................................... Error! Bookmark not defined.
2. Good Corporate Governance (GCG).......................... Error! Bookmark not defined.
a.
Pengertian GCG.................................................. Error! Bookmark not defined.
b.
Prinsip GCG ....................................................... Error! Bookmark not defined.
c.
Organ Perusahaan ............................................... Error! Bookmark not defined.
d.
Tujuan dan Manfaat GCG.................................... Error! Bookmark not defined.
3. Profitabilitas ............................................................. Error! Bookmark not defined.
a.
Pengertian .......................................................... Error! Bookmark not defined.
b.
Tujuan dan Manfaat Rasio Profitabilitas ............... Error! Bookmark not defined.
c.
Jenis-Jenis Rasio Profitabilitas ............................. Error! Bookmark not defined.
d.
ROE (Return On Equity)...................................... Error! Bookmark not defined.
B.
Hasil Penelitian Terdahulu .......................................... Error! Bookmark not defined.
C.
Kerangka Pemikiran ................................................... Error! Bookmark not defined.
D. Hipotesis Penelitian .................................................... Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
BAB III METODE PENELITIAN ...................................... Error! Bookmark not defined.
A. Desain penelitian ........................................................ Error! Bookmark not defined.
B.
Operasionalisasi variabel............................................. Error! Bookmark not defined.
C.
Populasi dan Sampel ................................................... Error! Bookmark not defined.
1. Populasi ................................................................... Error! Bookmark not defined.
2. Sampel ..................................................................... Error! Bookmark not defined.
D. Teknik Pengumpulan Data .......................................... Error! Bookmark not defined.
E.
Analisis Data dan Pengujian Hipotesis ......................... Error! Bookmark not defined.
1. Teknik Analisis Data................................................. Error! Bookmark not defined.
2. Teknik Uji Hipotesis ................................................. Error! Bookmark not defined.
a.
Mendeteksi Data Ekstrim (Outlier )....................... Error! Bookmark not defined.
b.
Uji Asumsi Klasik ............................................... Error! Bookmark not defined.
c.
Regresi Linear Sederhana .................................... Error! Bookmark not defined.
d.
Uji F (Uji Keberartian Regresi) ............................ Error! Bookmark not defined.
e.
Uji t (Uji Keberartian Koefisien Regresi) .............. Error! Bookmark not defined.
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ....... Error! Bookmark not defined.
A. Gambaran Obyek Penelitian ........................................ Error! Bookmark not defined.
1. BEI (Bursa Efek Indonesia) ....................................... Error! Bookmark not defined.
2. Perusahaan Manufaktur ............................................. Error! Bookmark not defined.
B.
a.
Aneka Industri .................................................... Error! Bookmark not defined.
b.
Industri Barang Konsumsi ................................... Error! Bookmark not defined.
c.
Industri Dasar dan Kimia ..................................... Error! Bookmark not defined.
Hasil Penelitian .......................................................... Error! Bookmark not defined.
1. Deskripsi Penerapan GCG di Perusahaan Manufaktur yang Terdaftar di BEI Tahun
2011......................................................................... Error! Bookmark not defined.
a.
Transaparansi...................................................... Error! Bookmark not defined.
b.
Akuntabilitas ...................................................... Error! Bookmark not defined.
c.
Responsibilitas.................................................... Error! Bookmark not defined.
d.
Independensi....................................................... Error! Bookmark not defined.
e.
Kewajaran dan Kesetaraan................................... Error! Bookmark not defined.
2. Deskripsi Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011Error! Bookmark n
C.
Analisis Data dan Pengujian Hipotesis Penelitian.......... Error! Bookmark not defined.
1. Mendeteksi Data Ekstrim .......................................... Error! Bookmark not defined.
2. Uji Normalitas .......................................................... Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
3. Uji Linearitas............................................................ Error! Bookmark not defined.
4. Uji Hipotesis ............................................................ Error! Bookmark not defined.
a.
Uji Regresi Linear Sederhana............................... Error! Bookmark not defined.
b.
Uji F (Uji Keberartian Regresi) ............................ Error! Bookmark not defined.
c.
Uji t (Uji Keberartian Koefisien Regresi) .............. Error! Bookmark not defined.
D. Hasil dan Pembahasan ................................................ Error! Bookmark not defined.
BAB V SIMPULAN DAN SARAN .................................... Error! Bookmark not defined.
A. Simpulan.................................................................... Error! Bookmark not defined.
B.
Saran ......................................................................... Error! Bookmark not defined.
DAFTAR PUSTAKA ........................................................ Error! Bookmark not defined.
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Penurunan ROE Perusahaan Manufaktur yang Terdaftar di BEI Tahun
2009-2011…………………………………………………………....3
Tabel 2.1 Penelitian Terdahulu………………………………………………...19
Tabel 3.1 Operasionalisasi Variabel…………………………………………...27
Tabel 3.2 Perusahaan Sampel………………………………………………….29
Tabel 3.3 Format Pengamatan GCG…………………………………………...33
Tabel 4.1 Daftar Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011..47
Tabel 4.2 Hasil Observasi Prinsip Transparansi……………………………….53
Tabel 4.3 Hasil Observasi Prinsip Akuntabilitas………………………………54
Tabel 4.4 Hasil Observasi Prinsip Responsibilitas…………………………….55
Tabel 4.5 Hasil Observasi Prinsip Independensi………………………………56
Tabel 4.6 Hasil Observasi Prinsip Kewajaran dan Kesetaraan………………...57
Tabel 4.7 IGCG Perusahaan Manufaktur……………………………………...58
Tabel 4.8 Tingkat Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI
Tahun 2011…………………………………………….…………...62
Tabel 4.9 IGCG dan Tingkat Profitabilitas Perusahaan Manufaktur Tahun
2011…………………………………………………………………68
Tabel 4.10 Hasil Uji Linearitas…………………………………………………75
Tabel 4.11 Hasil Uji Regresi Linear Sederhana………………………………..76
Tabel 4.12 Hasil Uji Keberartian Regresi………………………………………77
Tabel 4.13 Hasil Uji Keberartian Koefisien Regresi…………………………...78
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Penurunan ROE Perusahaan Manufaktur yang Terdaftar di BEI
Tahun 2009-2011………………………………………………….4
Gambar 2.1 Hubungan Variabel………………………………………………..24
Gambar 4.1 Hasil Uji Normalitas………………………………………………73
Gambar 4.2 Hasil Uji Normalitas………………………………………………74
Resti Amini, 2015
Pengaruh Penerapan Good Corporate Governance Terhadap Profitabilitas Perusahaan
Manufaktur Yang Terdaftar D i Bei Tahun 2011
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu