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ix DAFTAR ISI Halaman HALAMAN JUDUL .............................................................................................. i HALAMAN PERNYATAAN KEASLIAN ......................................................... ii HALAMAN PENGESAHAN .............................................................................. iii KATA PENGANTAR .......................................................................................... iv HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI ILMIAH ........ vi ABSTRAK ........................................................................................................... vii ABSTRACT ......................................................................................................... viii DAFTAR ISI ......................................................................................................... ix DAFTAR TABEL................................................................................................ xii DAFTAR GAMBAR .......................................................................................... xiii DAFTAR RUMUS ............................................................................................. xiv DAFTAR LAMPIRAN ........................................................................................xv BAB I PENDAHULUAN .......................................................................................1 1.1 Latar Belakang Masalah ...........................................................................1 1.2 Identifikasi dan Pembatasan Masalah Penelitian......................................8 1.2.1 Identifikasi Masalah Penelitian ......................................................8 1.2.2 Pembatasan Masalah Penelitian......................................................9 1.3 Rumusan Masalah.....................................................................................9 1.4 Tujuan Penelitian ......................................................................................9 1.5 Manfaat Penelitian ..................................................................................10 BAB II TINJAUAN PUSTAKA..........................................................................11 2.1 Landasan Teori .......................................................................................11 2.1.1 Value Relevance ...........................................................................11 2.1.2 Signaling Theory...........................................................................12 2.1.3 Analisis Saham .............................................................................13 2.1.4 Harga Saham.................................................................................14 2.1.5 Informasi Laporan Keuangan .......................................................17 2.1.6 Pengertian Laporan Keuangan......................................................17 2.1.7 Analisis Laporan Keuangan..........................................................17 2.1.8 Tujuan dan Manfaat Laporan Keuangan ......................................17 2.1.9 Manfaat Analisis Laporan Keuangan ...........................................18 2.1.10 Pengguna Laporan Keuangan .....................................................18 2.1.11 Analisis Rasio Keuangan ............................................................19 2.1.12 Rasio Keuangan ..........................................................................20 2.1.13 Manfaat Analisis Rasio Keuangan .............................................20 2.1.14 Jenis-Jenis Rasio Keuangan........................................................21

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Page 1: DAFTAR ISI HALAMAN JUDUL i HALAMAN PERNYATAAN KEASLIAN … isi.pdf · ix daftar isi halaman halaman judul ..... i halaman pernyataan keaslian..... ii

ix

DAFTAR ISI

Halaman

HALAMAN JUDUL .............................................................................................. i

HALAMAN PERNYATAAN KEASLIAN ......................................................... ii

HALAMAN PENGESAHAN .............................................................................. iii

KATA PENGANTAR .......................................................................................... iv

HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI ILMIAH ........ vi

ABSTRAK ........................................................................................................... vii

ABSTRACT ......................................................................................................... viii

DAFTAR ISI ......................................................................................................... ix

DAFTAR TABEL................................................................................................ xii

DAFTAR GAMBAR .......................................................................................... xiii

DAFTAR RUMUS ............................................................................................. xiv

DAFTAR LAMPIRAN ........................................................................................ xv

BAB I PENDAHULUAN ....................................................................................... 1

1.1 Latar Belakang Masalah ........................................................................... 1

1.2 Identifikasi dan Pembatasan Masalah Penelitian ...................................... 8

1.2.1 Identifikasi Masalah Penelitian ...................................................... 8

1.2.2 Pembatasan Masalah Penelitian...................................................... 9

1.3 Rumusan Masalah ..................................................................................... 9

1.4 Tujuan Penelitian ...................................................................................... 9

1.5 Manfaat Penelitian .................................................................................. 10

BAB II TINJAUAN PUSTAKA .......................................................................... 11

2.1 Landasan Teori ....................................................................................... 11

2.1.1 Value Relevance ........................................................................... 11

2.1.2 Signaling Theory........................................................................... 12

2.1.3 Analisis Saham ............................................................................. 13

2.1.4 Harga Saham................................................................................. 14

2.1.5 Informasi Laporan Keuangan ....................................................... 17

2.1.6 Pengertian Laporan Keuangan...................................................... 17

2.1.7 Analisis Laporan Keuangan.......................................................... 17

2.1.8 Tujuan dan Manfaat Laporan Keuangan ...................................... 17

2.1.9 Manfaat Analisis Laporan Keuangan ........................................... 18

2.1.10 Pengguna Laporan Keuangan ..................................................... 18

2.1.11 Analisis Rasio Keuangan ............................................................ 19

2.1.12 Rasio Keuangan .......................................................................... 20

2.1.13 Manfaat Analisis Rasio Keuangan ............................................. 20

2.1.14 Jenis-Jenis Rasio Keuangan........................................................ 21

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2.1.15 Rasio Likuiditas .......................................................................... 21

2.1.15.1 Pengertian Rasio Likuiditas ......................................... 21

2.1.15.2 Jenis-Jenis Rasio Likuiditas ......................................... 22

2.1.16 Rasio Leverage ........................................................................... 22

2.1.16.1 Pengertian Rasio Leverage .......................................... 22

2.1.16.2 Jenis-Jenis Rasio Leverage .......................................... 23

2.1.17 Rasio Aktivitas ........................................................................... 24

2.1.17.1 Pengertian Rasio Aktivitas........................................... 24

2.1.17.2 Jenis-Jenis Rasio Aktivitas .......................................... 24

2.1.18 Rasio Profitabilitas ..................................................................... 26

2.1.18.1 Pengertian Rasio Profitabilitas..................................... 26

2.1.18.2 Jenis-Jenis Rasio Profitabiitas ..................................... 26

2.1.19 Net Profit Margin (NPM) .......................................................... 27

2.1.20 Inventory Turnover (ITO) ........................................................... 27

2.1.21 Debt to Equity Ratio (DER)....................................................... 27

2.2 Hasil Penelitian Sebelumnya .................................................................. 28

2.3 Hubungan Antar Variabel ....................................................................... 31

2.3.1 Pengaruh Net Profit Margin, Inventory Turnover dan Debt to

Equity Ratio Terhadap Harga Saham ................................................ 31

2.3.2 Pengaruh Net Profit Margin Terhadap Harga Saham .................. 31

2.3.3 Pengaruh Inventory Turnover Terhadap Harga Saham ................ 32

2.3.4 Pengaruh Debt to Equity Ratio Terhadap Harga Saham .............. 32

2.4 Hipotesis ................................................................................................. 32

2.5 Model Penelitian ..................................................................................... 33

BAB III METODE PENELITIAN ..................................................................... 34

3.1 Desain Riset ............................................................................................ 34

3.2 Jenis dan Sumber Data ........................................................................... 34

3.2.1 Jenis Data ...................................................................................... 34

3.2.2 Sumber Data ................................................................................. 34

3.3 Populasi dan Sampel .............................................................................. 34

3.3.1 Populasi ........................................................................................ 34

3.3.2 Sampel .......................................................................................... 35

3.4 Operasional Variabel .............................................................................. 35

3.5 Metode Analisis Data ............................................................................. 36

3.5.1 Uji Statistik Deskriptif .................................................................. 36

3.5.2 Uji Asumsi Klasik ........................................................................ 37

3.5.2.1 Uji Normalitas .................................................................. 37

3.5.2.2 Uji Multikolinearitas ........................................................ 37

3.5.2.3 Uji Heteroskedastisitas ..................................................... 38

3.5.2.4 Uji Autokorelasi ............................................................... 39

3.5.3 Analisis Regresi Linear Berganda ................................................ 39

3.5.4 Uji Hipotesis ................................................................................. 40

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xi

3.5.4.1 Uji Signifikasi Simultan (Uji F) ....................................... 40

3.5.4.2 Uji Parsial (Uji t) .............................................................. 40

3.5.4.3 Koefesien Determinasi (Adjusted R2) ............................... 40

BAB IV HASIL PENELITIAN ........................................................................... 41

4.1 Hasil Penelitian ....................................................................................... 41

4.1.1 Deskriptif Objektif Data ............................................................... 41

4.1.2 Hasil Statistik Deskriptif .............................................................. 41

4.2 Uji Asumsi Klasik .................................................................................. 43

4.2.1 Uji Normalitas .............................................................................. 43

4.2.2 Uji Multikolinearitas..................................................................... 46

4.2.3 Uji Autokorelasi ........................................................................... 46

4.2.4 Uji Heterokedastisitas ................................................................... 48

4.3 Analisis Regresi Linear Berganda ......................................................... 48

4.4 Uji Hipotesis ........................................................................................... 50

4.4.1. Uji Signifikasi Simultan (Uji F) .................................................. 50

4.4.2. Uji Parsial (Uji t) ......................................................................... 51

4.4.3. Koefesien Determinasi (Adjusted R2) .......................................... 52

BAB V PEMBAHASAN PENELITIAN ............................................................ 53

5.1. Pengaruh Net Profit Margin, Inventory Turnover dan Debt to

Equity Ratio Terhadap Harga Saham ........................................................... 53

5.2. Pengaruh Net Profit Margin Terhadap Harga Saham........................... 54

5.3. Pengaruh Inventory Turnover Terhadap Harga Saham ........................ 54

5.4. Pengaruh Debt to Equity Ratio Terhadap Harga Saham ...................... 55

5.5. Temuan Penelitian ................................................................................ 56

5.4. Keterbatasan Penelitian ........................................................................ 57

BAB VI KESIMPULAN DAN SARAN.............................................................. 58

6.1. Kesimpulan ........................................................................................... 58

6.2. Saran ..................................................................................................... 58

DAFTAR REFERENSI ....................................................................................... 60

LAMPIRAN .......................................................................................................... 65