DAFTAR ISI
DAFTAR ISI
XXXXXX PERSETUJUAN PEMBIMBING | |
XXXXXX PERSETUJUAN DAN PENGESAHAN | |
SURAT ORIGINALITAS SKRIPSI | |
DAFTAR ISI................................................................................................ | i |
DAFTAR TABEL........................................................................................ | v |
DAFTAR GAMBAR..................................................................................... | vi |
DAFTAR LAMPIRAN............................................................................... | vi |
BAB I PENDAHULUAN............................................................................ | 1 |
1.1 Latar Belakang..................................................................................... | 1 |
1.2 Identifikasi Masalah............................................................................ | 8 |
1.3 Pembatasan Masalah ......................................................................... | 8 |
1.4 Rumusan Masalah .............................................................................. | 9 |
1.5 Tujuan Penelitian................................................................................ | 9 |
1.6 Manfaat Penelitian.............................................................................. | 10 |
BAB II KAJIAN PUSTAKA | 12 |
2.1 Kerangka Teoritis.................................................................................. | 12 |
2.1.1 Agency Theory ............................................................................ | 12 |
2.1.2 Teori Pecking Order.................................................................... | 15 |
2.1.3 Cost of Debt................................................................................. | 16 |
2.1.4 Corporate Governance................................................................. 18
2.1.4.1 Definisi Corporate Governance 18
2.1.4.2 Prinsip-prinsip Corporate Governance 20
2.1.4.3 Manfaat Penerapan Corporate Governance 22
2.1.4.4 Pengukuran Penerapan Corporate Governance 23
2.1.4.4.1 Kepemilikan Institusional. 25
2.1.4.4.2 Kepemilikan Manajerial. 26
2.1.4.4.3 Komisaris Independen 27
2.1.4.4.4 Kualitas Audit 28
2.1.5 Voluntary Disclosure 31
2.2 Penelitian Terdahulu............................................................................. 33
2.3 Kerangka Berpikir................................................................................. 35
2.4 Hipotesis Penelitian............................................................................... 40
BAB III METODE PENELITIAN 42
3.1 Xxxxx dan Lokasi Penelitian................................................................ 42
3.2 Populasi dan Sampel............................................................................. 42
3.2.1 Populasi....................................................................................... 42
3.2.2 Xxxxxx......................................................................................... 42
3.3 Variabel Penelitian dan Definisi Operasional....................................... 43
3.3.1 Variabel Penelitian ...................................................................... 43
3.3.1.1 Variabel Independen. 43
3.3.1.2 Variabel Dependen. 43
3.3.2 Definisi Operasional Variabel. 44
3.3.2.1 Variabel Dependen........................................................... 44
3.3.2.2 Variabel Independen. 44
3.3.2.2.1 Corporate Governance 44
3.3.2.2.2 Voluntary Disclosure 46
3.4 Teknik Pengumpulan Data. 47
3.5 Teknik Analisis Data dan Pengujian Hipotesis. 47
3.5.1.Uji Asumsi Klasik........................................................................ 47
3.5.1.1 Uji Normalitas................................................................... 47
3.5.1.2 Uji Multikolonieritas. 48
3.5.1.3 Uji Heterokedastisitas...................................................... 49
3.5.2 Regresi Berganda 49
3.5.3 Pengujian Hipotesis. 50
3.5.3.1 Xxx Xxxxxxx (Uji-T) 50
3.5.3.2 Uji Signifikansi Simultan (Uji-F). 50
3.5.3.3 Uji Koefisien Determinasi. 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN. 52
4.1 Hasil Penelitian. 52
4.1.1 Gambaran Umum Sampel 52
4.2 Analisis Data. 54
4.2.1 Uji Statistik Deskriptif. 54
4.2.1.1 Cost Of Debt. 55
4.2.1.2 Corporate Governance 55
4.2.1.3 Voluntary Disclosure 56
4.2.2 Uji Asumsi Klasik. 57
4.2.1.1 Uji Normalitas. 57
4.2.2.2 Uji Multikolonieritas 58
4.2.2.3 Uji Heterokedastisitas 59
4.3 Regresi Berganda 60
4.4 Uji Parsial 61
4.5 Xxx Xxxxxxxx. 64
4.6 Koefisien Determinasi. 65
4.7 Pembahasan. 66
BAB V KESIMPULAN DAN SARAN 72
5.1 Kesimpulan 72
5.2 Saran 73