DAFTAR ISI

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LEMBAR PERSETUJUAN PROPOSAL SKRIPSI
KATA PENGANTAR ................................................................................. i
DAFTAR ISI ............................................................................................... ii
DAFTAR GAMBAR .................................................................................. iv
DAFTAR TABEL ....................................................................................... vi
BAB I PENDAHULUAN ........................................................................... 1
1.1 Latar Belakang ........................................................................... 1
1.2 Perumusan Masalah .................................................................... 5
1.3 Tujuan Penelitian ........................................................................ 5
1.4 Manfaat Penelitian ...................................................................... 5
BAB II TINJAUAN PUSTAKA ................................................................. 7
2.1 Laporan keuangan ...................................................................... 7
2.1.1 Tujuan Laporan Keuangan .......................................... 7
2.1.2 Karakteristik Kualitatif Laporan Keuangan ................ 9
2.1.3 Penyajian Laporan Keuangan ..................................... 11
2.1.4 Sifat dan Keterbatasan Laporan Keuangan ................. 11
2.2 Analisis Laporan Keuangan ....................................................... 13
2.2.1 Tujuan Analisis Laporan Keuangan ............................ 14
2.2.2 Teknik Analisis Laporan Keuangan ............................ 16
2.2.3 Kelemahan Analisis Laporan Keuangan ..................... 21
2.3 Pengambilan Keputusan ............................................................. 22
2.4 Perkreditan .................................................................................. 23
2.4.1Fungsi Kredit ................................................................ 24
2.4.2 Pengertian Kredit Investasi ......................................... 26
2.4.3 Prinsip Pemberian Kredit ............................................ 27
2.5 Peranan Analisis Laporan Keuangan Terhadap Pengambilan
Keputusan Kredit Investasi ......................................................... 31
2.6 Penelitian Terdahulu .................................................................. 32
2.7 Rerangka Berfikir ....................................................................... 34
2.8 Hipotesis .................................................................................... 35
BAB III METODELOGI PENELITIAN ................................................... 36
3.1 Objek Penelitian ......................................................................... 36
3.2 Populasi dan Sampel .................................................................. 36
3.2.1 Populasi ....................................................................... 36
3.2.2 Sampel ........................................................................ 37
3.3 Jenis dan Sumber Data .............................................................. 37
3.3.1 Jenis Data ................................................................... 37

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3.3.2 Sumber Data ..............................................................

3.4 Metode Pengumpulan Data .......................................................
3.5 Operasional Variabel ................................................................
3.6 Teknik Skala Pengukuran .........................................................
3.7 Methode Succesive Interval (MSI) ...........................................
3.8 Teknik Analisis Data ................................................................
3.8.1 Validitas .....................................................................
3.8.2 Reliabilitas .................................................................
3.8.3 Regresi Linear Sederhana ..........................................
3.8.4 Uji Asumsi Klasik .....................................................
3.8.4.1 Uji Normalitas ............................................
3.8.4.2 Uji Heteroksiditas .......................................
3.9 Uji Hipotesis .............................................................................
3.9.1 Uji Parsial (Uji t) .......................................................
3.9.2 Koefisien Determinasi ...............................................
DAFTAR PUSTAKA ................................................................................

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DAFTAR GAMBAR
Hal
2.1 Gambar Skema Rerangka Berfikir ......................................................... 35

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DAFTAR TABEL
Hal
2.1 Tabel Penelitian Terdahulu .................................................................... 33
3.1 Tabel Operasional Variabel ................................................................... 39
3.2 Tabel Kriteria Koefisien Determinasi .................................................... 47