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Table Of Contents

1.2 Rumusan Masalah
1.3 Tujuan dan Kegunaan Penelitian
1.3.1 Tujuan Penelitian
1.3.2 Kegunaan Penelitian
1.4 Sistematika Penulisan
2.1 Landasan Teori
2.1.1 Teori Agensi
2.1.2 Pengertian dan Tujuan Laporan Keuangan
2.1.3 Konsep Laba
2.1.4 Manajemen Laba
2.1.5 Corporate Governance
2.1.5.1 Struktur Kepemilikan
2.1.5.2 Dewan Komisaris
2.1.5.3 Komisaris Independen
2.1.5.4 Komite Audit
2.1.6 Ukuran Perusahaan
2.2 Penelitian Terdahulu
Tabel 2.1 Ringkasan Penelitian Terdahulu
2.3 Kerangka Pemikiran
Gambar 2.1 Kerangka Pemikiran
2. 4 Pengembangan Hipotesis
2.4.1 Kepemilikan institusional dengan Manajemen Laba
2.4.2 Kepemilikan Manajerial dengan Manajemen Laba
2.4.3 Ukuran dewan komisaris dengan manajemen laba
2.4.4 Komposisi dewan komisaris Independen dengan manajemen Laba
2.4.5 Komite Audit dengan manajemen Laba
2.4.6 Ukuran perusahaan dengan Manajemen Laba
3. 1 Variabel Penelitian dan Definisi Operasional Variabel
3.1.1 Variabel Penelitian
3.1.2 Definisi Operasional Variabel
3. 2 Populasi dan Sampel
3.5.1.3 Uji Autokorelasi
3.5.1.4 Uji Heterokedastisitas
3.5.3.3 Uji Parsial (T test)
4.1 Deskripsi Objek Penelitian
Tabel 4.1 Data Hasil Pemilihan Sampel
4.2 Analisis Data
4.2.1 Analisis Statistik Deskriptif
Tabel 4.2 Analisis Statistik Deskriptif
4.2.2 Uji Asumsi Klasik
4.2.2.1 Uji Normalitas
Gambar 4.1 Grafik Histogram
Gambar 4.2 Grafik normal P-P Plot
Gambar 4.3 Grafik Histogram Setelah pengobatan
Gambar 4.4 Grafik normal P-P Plot setelah pengobatan
4.2.2.2 Uji Multikolonieritas
4.2.2.3 Uji Autokorelasi
Tabel 4.6 Uji Autokorelasi
4.2.2.4 Uji Heterokedastisitas
4.2.3 Pengujian Hipotesis
4.2.3.1 Uji F ( F Tes)
4.2.3.2 Koefisien Determinasi
Tabel 4.8 Uji Koefisien Determinasi
4.2.3.3 Uji Parsial ( T Test )
4.3 Interpretasi Hasil
4.3.1 Pengaruh Simultan
4.3.2 Pengaruh Parsial
5.3 Saran
DAFTAR PUSTAKA
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Published by rhiscal

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Published by: rhiscal on Apr 04, 2011
Copyright:Attribution Non-commercial

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05/20/2013

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