DAFTAR ISI
DAFTAR ISI
XXXXXX PERSETUJUAN…………………………………………….. | ii | |
LEMBAR PENGESAHAN …………………………………………….. | iii | |
ABSTRAK ………………………………………………………………. | iv | |
LEMBAR PERNYATAAN …………………………………………….. | v | |
RIWAYAT HIDUP ……………………………………………………... | vi | |
KATA PENGANTAR ............................................................................... | viii | |
DAFTAR ISI ............................................................................................. | xi | |
DAFTAR TABEL ..................................................................................... | xiv | |
DAFTAR GRAFIK ................................................................................... | xvi | |
DAFTAR GAMBAR ................................................................................. | xvii | |
BAB I | PENDAHULUAN ................................................................. | 1 |
A. Latar Belakang Masalah .................................................... | 1 | |
B. Identifikasi dan rumusan Masalah ..................................... | 11 | |
C. Tujuan Penelitian ............................................................... | 12 | |
D. Kegunaan Penelitian .......................................................... | 12 | |
BAB II | KAJIAN PUSTAKA, KONSEP DAN TEORI, KERANGKA BERPIKIR, DAN HIPOTESIS ................... | |
14 | ||
A. Kajian Pustaka .................................................................... | 14 | |
1. Kajian Penelitian Terdahulu………………………….. | 14 | |
2. Persamaan dan Perbedaan……………………………. | 18 | |
B. Konsep dan Teori ............................................................... | 20 | |
1. Manajemen Keuangan Syariah………......................... | 20 | |
a. Pengertian Manajemen Keuangan Syariah ............. | 20 | |
b. Landasan Syariah Manajemen Keuangan………... | 21 | |
c. Tujuan Manajemen Keuangan Syariah………....... | 22 | |
d. Fungsi Manajemen Keuangan Syariah…………... | 22 | |
2. Investasi ....................................................................... | 24 | |
a. Pengertian Investasi................................................. | 24 | |
b. Landasan Syariah Investasi ................…………… | 25 | |
c. Tujuan Investasi...................................................... | 26 | |
d. Faktor-Faktor dalam Berinvestasi...........………… | 27 | |
3. Xxxxx dan Indeks Saham Syariah................................ | 28 | |
a. Pengertian Saham dan Indeks Saham Syariah …... | 29 | |
b. Landasan Xxxxxxx Xxxxx dan Indeks Saham Syariah.................................................................... | 30 | |
c. Jenis-jenis Saham dan Indeks Saham Syariah........ | 31 | |
4. Net Sales..............……….............................................. | 34 | |
a. Pengertian Net Sales............................................... | 34 |
b. Landasan Syariah Net Sales ……..........…………. | 35 | |
c. Unsur-Unsur Perhitungan Net Sales ...................... | 38 | |
d. Rumus Perhitungan Net Sales................................. | 41 | |
5. Debt to Equity Ratio (DER).......................................... | 41 | |
a. Pengertian Debt to Equity Ratio (DER).................. | 41 | |
b. Landasan Syariah Debt to Equity Ratio (DER)...... | 42 | |
c. Unsur-unsur Debt to Equity Ratio (DER)............... | 47 | |
d. Rumus Perhitungan Debt to Equity Ratio (DER)... | 49 | |
6. Earning Per Share (EPS)…………………………….. | 50 | |
a. Pengertian Earning Per Share (EPS)………......... | 50 | |
b. Landasan Syariah Earning Per Share (EPS)…….. | 51 | |
c. Unsur-unsur Earning Per Share (EPS)………….. | 55 | |
d. Rumus Perhitungan Earning Per Share (EPS)… | 56 | |
e. Tujuan Perhitungan Earning Per Share (EPS)….. | 57 | |
C. Kerangka Berpikir………………………………………... | 57 | |
D. Hipotesis………………………………………………….. | 61 | |
BAB III | METODOLOGI PENELITIAN ………............................. | 63 |
A. Obyek Penelitian ……….…............................................... | 63 | |
B. Metode dan Pendekatan Penelitia ….................................. | 63 | |
C. Jenis Data Penelitian .......................................................... | 64 | |
D. Sumber Data Penelitian .................................................... | 64 | |
E. Operasional Variabel Penelitian …….….......................... | 65 | |
F. Teknik Pengumpulan Data Penelitian ..…...…….............. | 67 | |
G. Analisis Data …………………………………………….. | 68 | |
1. Analisis Deskriptif ....................................................... | 68 | |
2. Analsis Regresi Linier ………………………………. | 69 | |
a. Regresi Linier Sederhana………………………... | 69 | |
b. Regresi Linier Berganda…………………………. | 70 | |
3. Analisis Korelasi ......................................................... | 71 | |
4. Analisis Koefisien Determinasi ................................... | 73 | |
5. Analisis Uji Hipotesis .................................................. | 74 | |
a. Uji t………………………………………………. | 74 | |
b. Uji F…………………………………………….... | 75 | |
BAB IV | HASIL PENELITIAN DAN PEMBAHASAN……………. | 77 |
A. Gambaran Umum PT. Indo Acidatama Tbk…………...... | 77 | |
1. Sejarah PT. Indo Acidatama Tbk……………….......... | 77 | |
2. Visi dan Misi PT. PT. Indo Acidatama Tbk..……....... | 78 | |
3. Struktur Organisasi PT. Indo Acidatama Tbk…........... | 78 | |
4. Anak Usaha PT Indo Tambangraya Megah Tbk.......... | 80 | |
B. Hasil Penelitian…………............……………………….. | 81 |
A. Analisis Determinasi.................................................... | 81 | |
a. Analisis Perkembangan Net Sales PT. Indo Tambangraya Megah Tbk……...........…………... | 81 | |
b. Analisis Perkembangan Debt to Equity Ratio PT. Indo Tambangraya Megah Tbk ............................ | 83 | |
c. Analisis Perkembangan Earning Per Share PT. Indo Tambangraya Megah Tbk ............................ | 85 | |
B. Analisis Kuantitatif ……………………………….. | 89 | |
a. Analisis Pengaruh Net Sales secara parsial terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk……………………… | 90 | |
b. Analisis Pengaruh Debt to Equity Ratio secara parsial terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk………………… | 97 | |
c. Analisis Pengaruh Net Sales dan Debt to Equit Ratio (DER) secara simultan terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk……………………………………………..... | 104 | |
C. Pembahasan ……………………………………………... | 115 | |
1. Pengaruh Net Sales secara parsial terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk.. | 115 | |
2. Pengaruh Debt to Equity Ratio (DER) secara parsial terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk…………………………… | 117 | |
3. Pengaruh Net Sales dan Debt to Equit Ratio (DER) secara simultan terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk………………….. | 119 | |
BAB V | PENUTUP ……………………………………...…………... | 121 |
A. Kesimpulan ……………………………………………... | 121 | |
B. Saran....................... …………………………………….. | 122 | |
DAFTAR PUSTAKA …………………………………………………... | 124 | |
DAFTAR LAMPIRAN |
DAFTAR TABEL
No 1.1 | Keterangan Net Sales, Debt to Equity Ratio (DER) dan Earning Per Share pada PT. Indo Tambangraya Megah Tbk ......................................... | Hal 6 |
2.1 | Persamaan dan Perbedaan penulis dengan penelitian terdahulu…... | 18 |
3.1 | Operasionalisasi Variabel…………………………………………. | 66 |
3.2 | Nilai Kriteria Hubungan Korelasi…………………………………. | 72 |
4.1 | Dewan Komisaris dan Direksi ......................................................... | 79 |
4.2 | Anak Usaha PT. Indo Tambangraya Megah Tbk ............................ | 80 |
4.3 | Perkembangan Net Sales PT. Indo Tambangraya Megah Tbk | |
periode 2009-2018 ............................................................................ | 82 | |
4.4 | Perkembangan Debt to Equity Ratio (DER) PT. Indo Tambangraya | |
Megah Tbk periode 2009-2018......................................................... | 84 | |
4.5 | Perkembangan Earning Per Share (EPS) PT. Indo Tambangraya | |
Megah Tbk periode 2009-2018......................................................... | 86 | |
4.6 | Analisis Deskriptif Net Sales, Debt to Equity Ratio (DER) dan | |
Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk ........ | 88 | |
4.7 | Jumlah Penghitungan Net Sales dan Debt to Equity Ratio (DER) | |
Terhadap Earning Per Share (EPS) ................................................. | 89 | |
4.8 | Analisis Regresi Linier Sederhana Net Sales terhadap Earning Per | |
Share (EPS) PT. Indo Tambangraya Megah Tbk ............................. | 91 | |
4.9 | Analisis Korelasi Xxxxxxx Product Moment Net Sales terhadap | |
Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk ........ | 93 | |
4.10 | Analisis Koefisien Determinas Net Sales terhadap Earning Per | |
Share (EPS) PT. Indo Tambangraya Megah Tbk ............................. | 94 | |
4.11 | Analisis Uji t Net Sales terhadap Earning Per Share (EPS) PT. | |
Indo Tambangraya Megah Tbk ........................................................ | 96 | |
4.12 | Analisis Regresi Linier Sederhana Debt to Equity Ratio (DER) | |
terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah | ||
Tbk .................................................................................................... | 98 | |
4.13 | Analisis Korelasi Xxxxxxx Product Moment Debt to Equity Ratio | |
(DER) terhadap Earning Per Share (EPS) PT. Indo Tambangraya | ||
Megah Tbk ....................................................................................... | 100 | |
4.14 | Analisis Koefisien Determinasi Debt to Equity Ratio (DER) | |
terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah | ||
Tbk .................................................................................................... | 101 | |
4.15 | Analisis Uji T Debt to Equity Ratio (DER) terhadap Earning Per | |
Share (EPS) PT. Indo Tambangraya Megah Tbk ............................. | 103 | |
4.16 | Analisis Regresi Linier Berganda Net Sales dan Debt to Equity |
Ratio (DER) terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk 108
4.17 Analisis Korelasi Xxxxxxx Product Moment Net Sales dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk 111
4.18 Analisis Korelasi Berganda Net Sales dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk 112
4.19 Analisis Koefisien Diterminasi Net Sales dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk 113
4.20 Analisis Uji F Net Sales dan Debt to Equity Ratio (DER) terhadap
Earning Per Share (EPS) PT. Indo Tambangraya Megah Tbk 115
DAFTAR GRAFIK | ||
No | Keterangan | Hal |
1.1 | Perkembangan Net Sales PT. Indo Tambangraya Megah Tbk | |
periode (2009-2018)........................................................................ | 8 | |
1.2 | Perkembangan Debt to Equity Ratio (DER) PT. Indo | |
Tambangraya Megah Tbk periode (2008-2017)............................. | 9 | |
1.3 | Perkembangan Earning Per Share (EPS) PT. Indo Tambangraya | |
Megah Tbk periode (2008-2017).................................................... | 9 | |
4.1 | Perkembangan Net Sales PT. Indo Tambangraya Megah Tbk | |
periode 2008-2017.......………………........................................... | 83 | |
4.2 | Perkembangan Debt to Equity Ratio (DER) PT. Indo | |
Tambangraya Megah Tbk periode 2008-2017............................... | 85 | |
4.3 | Perkembangan Earning Per Share (EPS) PT. Indo Tambangraya | |
Megah Tbk periode 2008-2017.......……………............................ | 87 |
DAFTAR GAMBAR | ||
No | Keterangan | Hal |
2.1 | Kerangka Berpikir………………………………………….......... | 60 |
2.2 | Hubungan antara Net Sales dengan Earning Per Share (EPS) | 61 |
2.3 | Hubungan antara Debt to Equity Ratio (DER) dengan Earning | |
Per Share (EPS) | 61 | |
2.4 | Hubungan antara Net Sales dan Debt to Equity Ratio (DER) | |
Terhadap Earning Per Share (EPS) | 62 | |
4.1 | Struktur Organisasi PT. Indo Tambangraya Megah Tbk .............. | 79 |
4.2 | Hubungan Net sales terhadap Earning Per Share (EPS) .............. | 117 |
4.3 | Hubungan Debt to Equity Ratio (DER) terhadap Earning Per | |
Share (EPS) ................................................................................... | 119 | |
4.4 | Hubungan Net Sales dan Debt to Equity Ratio (DER) terhadap | |
Earning Per Share (EPS) .............................................................. | 120 |