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. Xxx Xxxxxx Klasik ........................................................ 47
a. Uji Normalitas.......................................................... 47
b. Uji Multikolineritas.................................................. 48
c. Uji Heteroskedastisitas............................................. 48
d. UjiAutokorelasi ........................................................ 49
3. Persamaan Model RekresiBerganda ............................. 50
4. Xxx Xxxxxxxxx Xxxxxxxxxxx (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) Xxx XxxxxxXxxxxx............................................................... 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