i ANALISIS PERATAAN LABA DAN PENGARUHNYA TERHADAP ...

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DAFTAR ISI viii Halaman Halaman Judul .......................................................................................................... i Halaman Pengesahan Usulan Penelitian ................................................................. ii Daftar Isi ........................................................................................................... iii Daftar Tabel ............................................................................................................. x Daftar Gambar ........................................................................................................ xi Daftar Lampiran .................................................................................................... xii BAB 1 : Pendahuluan ............................................................................................ 1 A. Latar Belakang Masalah ....................................................................... 1 B. Perumusan Masalah .............................................................................. 6 C. Tujuan Penelitian .................................................................................. 7 D. Manfaat Penelitian................................................................................ 7 BAB II : Tinjauan Pustaka Dan Hipotesis ........................................................... 8 A. Landasan Teori .................................................................................... 8 1. Studi Perataan Laba....................................................................... 8 2. Studi Kandungan Informasi atas laba ......................................... 10 B. Penelitian Sebelumnya ...................................................................... 14 C. Kerangka Pemikiran Teoritis ............................................................. 17 D. Perumusan Hipotesis ......................................................................... 19 BAB III : Metode Penelitian................................................................................ 20 A. Populasi dan Prosedur penentuan Sampel ....................................... 20 B. Jenis dan Sumber Data ...................................................................... 20
C. Definisi Operasional ......................................................................... 21 1. Status Perata dan Bukan Perata Laba ........................................... 21 2. Variabel Reaksi Pasar .................................................................. 23 3. Variabel Risiko Investasi ............................................................. 25 D. Teknik Analisis Data ........................................................................ 26 1. Pengujian Asumsi Klasik ........................................................... 26 2. Statistik Deskriptif ...................................................................... 27 3. Pengujian Hipotesis .................................................................... 28 BAB IV : Pembahasan dan Hasil Penelitian ..................................................... 32 A. Gambaran Umum Sampel Penelitian ............................................... 32 B. Hasil Penelitian ................................................................................. 33 1. Profil Data Penelitian ................................................................... 33 2. Hasil Pengujian Asumsi Klasik .................................................... 36 3. Hasil Pengujian Hipotesis I .......................................................... 37 4. Hasil Pengujian Hipotesis II......................................................... 41 C. Interpretasi Hasil Penelitian .............................................................. 45 BAB V : Kesimpulan dan Saran A. Kesimpulan ...................................................................................... 50 B. Saran .................................................................................................. 51 Daftar Pustaka ........................................................................................................ 52 Daftar Riwayat Hidup Penyusun ............................................................................ 54 Lampiran – lampiran .............................................................................................. 55 ix
Page 1 and 2: ANALISIS PERATAAN LABA DAN PENGARUH
Page 3 and 4: MOTTO DAN PERSEMBAHAN Motto I’mal
Page 5 and 6: ABSTRACT Profit is an important fac
Page 7: Universitas Diponegoro Semarang, ya
Page 11 and 12: DAFTAR GAMBAR Gambar 2.1. Kerangka
Page 13 and 14: A. Latar Belakang Masalah BAB I PEN
Page 15 and 16: Konsep perataan laba mengasumsikan
Page 17 and 18: perusahaan perata laba dengan perus
Page 19 and 20: 1. Untuk menganalisis ada tidaknya
Page 21 and 22: memanipulasi pelaporan keuangan dal
Page 23 and 24: Pengujian kandungan informasi atas
Page 25 and 26: Dalam hubungannya dengan kandungan
Page 27 and 28: Muhamm ad Khafid (2002) Peneliti da
Page 29 and 30: Laba yang dilaporkan merupakan sign
Page 31 and 32: Kerangka Pmikiran Toritis: Pengaruh
Page 33 and 34: dan akuntansi tersebut diperolah me
Page 35 and 36: disebut juga dengan periode pengama
Page 37 and 38: Gambar 3.1. Periode Estimasi dan Pe
Page 39 and 40: Alat analisis data regresi akan diu
Page 41 and 42: Untuk mengetahui apakah reaksi pasa
Page 43 and 44: Secara rinci untuk menguji hipotesi
Page 45 and 46: perata laba. Sedangkan lainnya, seb
Page 47 and 48: Dari tabel 4.1 dan 4.2 di atas dapa
Page 49 and 50: melebar, atau menyempit) maka mengi
Page 51 and 52: Keterangan: a. Variabel Independen
Page 53 and 54: Terlihat dari output SPSS bahwa bes
Page 55 and 56: Hal ini berarti HO diterima atau de
Page 57 and 58: C. Interpretasi Hasil Penelitian Pe
Page 59 and 60:
dengan perusahaan bukan perata laba
Page 61 and 62:
terdapat perbedaan resiko investasi
Page 63 and 64:
B. Saran Karena kedua hipotesis yan
Page 65 and 66:
DAFTAR PUSTAKA ____________,2002, A
Page 67 and 68:
CURRICULUM VITAE lxvii
Page 69 and 70:
DAFTAR SAMPEL PENELITIAN No Nama Pe
Page 71 and 72:
DATA PENJUALAN / PENDAPATAN TAHUN 2
Page 73 and 74:
DATA LABA (RUGI) TAHUN 2001 - 2003
Page 75 and 76:
Hasil pengklasifikasian Perusahaan
Page 77 and 78:
HARGA SAHAM PADA PERIODE PENGAMATAN
Page 79 and 80:
RETURN SAHAM PADA PERIODE PENGAMATA
Page 81 and 82:
ABNORMAL RETURN DAN CUMMULATIVE ABN
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