DAFTAR ISI
DAFTAR ISI
HALAMAN PERSETUJUAN PEMBIMBING | |
HALAMAN PENGESAHAN TIM PENGUJI | |
ABSTRAK .................................................................................................. | iii |
KATA PENGANTAR ................................................................................ | iv |
DAFTAR ISI ............................................................................................... | ix |
DAFTAR TABEL ...................................................................................... | xi |
DAFTAR GAMBAR .................................................................................. | xii |
BAB I PENDAHULUAN ....................................................................... | 1 |
A. Latar Belakang Masalah .......................................................... | 1 |
B. Rumusan Masalah .................................................................... | 7 |
C. Batasan Masalah ...................................................................... | 8 |
D. Tujuan Penelitian ..................................................................... | 8 |
E. Manfaat Penelitian ................................................................... | 9 |
F. Sistematika Penulisan .............................................................. | 10 |
BAB II KERANGKA TEORI ................................................................. | 12 |
A. Landasan Teori ......................................................................... | 12 |
1. Laporan Keuangan ............................................................... | 12 |
1.1.Pengertian Laporan Keuangan................................ | 12 |
1.2.Tujuan Laporan Keuangan...................................... | 13 |
1.3.Komponen Laporan Keuangan ............................... | 14 |
1.4.Karakteristik Laporan Keuangan ............................ | 15 |
1.5.Sifat laporan keuangan............................................ | 16 |
2. Pengungkapan ...................................................................... | 17 |
2.1.Pengertian Pengungkapan....................................... | 17 |
2.2.Tujuan Pengungkapan............................................. | 18 |
2.3.Jenis Pengungkapan………………………………. | 18 |
2.4.Tingkat Pengungkapan…………………………… | 19 |
2.5.Pengungkapan Wajib……………………………. | 20 |
3. Karakteristik Perussahaan .................................................... | 23 |
4. Ayat tentang Pencatatan Akuntansi Syariah ........................ | 27 |
B. Penelitian yang Relevan............................................................ | 32 |
C. Kerangka Pemikiran ................................................................ | 40 |
BAB III METODOLOGI PENELITIAN ................................................ | 42 |
A. DesainPenelitian ....................................................................... | 42 |
B. Populasi dan Sampel ................................................................. 42
C. Jenis dan Sumber Data.............................................................. 43
D. Teknik Pengumpulan Data........................................................ 43
E. Variable danPengukuran........................................................... 44
1. Variable Independen……………………………………… 44 2. Variable Dependen……………………………………….. 46
3. Teknik Analisis Data .......................................................... 47
1. Analisis Statistik Deskriptif .......................................... 47
2. ▇▇▇ ▇▇▇▇▇▇ Klasik ........................................................ 47
a. Uji Normalitas.......................................................... 47
b. Uji Multikolineritas.................................................. 48
c. Uji Heteroskedastisitas............................................. 48
d. UjiAutokorelasi ........................................................ 49
3. Persamaan Model RekresiBerganda ............................. 50
4. ▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ (R2)..................................... 51
5. Uji Signifikan Simultan (Uji Statistik F) ...................... 51
6. Uji Signifikan Parameter Individual (Uji Statistik t) .... 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN............................ 53
A. Gambaran Umum Objek Penelitian............................................... 53
1. Gambaran umum Bursa Efek Indonesia ................................ 53
2. Gambaran Perusahaan Property dan Real Estate ................... 54
B. Kondisi Data Penelitian ................................................................. 55
C. Analisis Statistik Deskriptif........................................................... 77
D. Hasil pengolahan SPSS ................................................................. 79
a) ▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇............................................................... 79
b) Uji Normalitas ................................................................... 79
c) Uji Multikolinearitas.......................................................... 81
d) Uji Heteroskedastisitas ...................................................... 82
e) Uji Autokolerasi................................................................. 84
E. Persamaan model Regresi Linear Berganda .................................. 85
F. Hasil Penelitian.............................................................................. 87
a) Uji Koefisien Determinasi ............................................... 87
b) Uji T (Uji Partial) ............................................................. 88
c) Uji F (UjiSimultan) .......................................................... 93
BAB V PENUTUP........................................................................................ 95
A. Kesimpulan ........................................................................................ 95
B. Saran................................................................................................... 97
C. ImplementasiPenelitian ...................................................................... 98