PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  P E R S E M B A H A N S k ir p is i n i a k u p e r s e m b a h k a n u n t u k : 

  Y e s u s K r si t u s d a n B u n d a M a ir a  A l m . B a p a k & A l m h .

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  T e m a n t e m a n d a n s - a h a b a t k u s e p e jr u a n g a n G o d b el s s y o u a ll …

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  Y a n g b e tr a n d a t a n g a n d i b a w a h i n i , s a y a m e n y a t a k a n b a h w a s k ir p s i s a y a d e n g a n j u d u l : “ A n a il s i s K e m a m p u a n L a b a O p e r a s i D a l a m M e m p e n g a r u h i A s r u K s a O p e r a s i M a a D s e p a n ” y a n g d i m a j u k a n u n t u k d i u j i t a n g g a l

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  2 a d a l a h h a s i l k a r y a s a y a . D e n g a n i n i s a y a m e n y a t a k a n d e n g a n s e s u n g g u h n y a b a h w a d a l a m s k ir p s i i n i it d a k t e r d a p a t k e s e l u r u h a n a t a u s e b a g i a n t u il s a n o r a n g l a i n y a n g s a y a a m b i l d e n g a n c a r a m e n y a il n , a t a u m e n ri u d a l a m b e n t u k r a n g k a i a n k a il m a t a t a u s i m b o l y a n g m e n u n j u k k a n g a g a s a n a t a u p e n d a p a t a t a u p e m i k ri a n d a r i p e n u il s l a i n y a n g s a y a a k u s e o l a h o l a h s e b a g a i t u il s a n s a y a s e n d ri i d a n a t a u it d a k t e r d a p a t b a g i a n - a t a u k e s e l u r u h a n t u il s a n y a n g s a y a s a il n , t ri u , a t a u y a n g s a y a a m b i l d a r i t u il s a n o r a n g l a i n t a n p a m e m b e ir k a n p e n g a k u a n p a d a p e n u il s a s il n y a .

  A p a b li a s a y a m e l a k u k a n h a l t e r s e b u t d i a t a s , b a i k s e n g a j a m a u p u n it d a k , d e n g a n i n i s a y a m e n y a t a k a n m e n a ir k s k ir p s i s a y a y a n g s a y a a j u k a n s e b a g a i h a s i l t u il s a n s a y a s e n d ri i i n i . B li a k e m u d i a n t e r b u k t i b a h w a s a y a t e r n y a t a m e l a k u k a n it n d a k a n m e n y a il n a t a u m e n ri u t u il s a n o r a n g l a i n s - e o l a h o l a h h a s i l p e m i k ri a n s a y a s e n d i ir , b e r a tr i g e l a r a t a u ji a s a h y a n g t e l a h d i b e ir k a n u n i v e r s ti a s b a t a l s a y a t e ir m a .

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  L E M B A R P E R N Y A T A A N P E R S E T U J U A N P U B L

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  Y a n g b e tr a n d a t a n g a n d i b a w a h i n ,i s a y a m a h a s i s w a U n i v e r s ti a s S a n a t a D h a r m a : N a m a : C h ir s it a n R a m o s S a r T a m p u b o l o n N o m o r M a h a s i s w a :

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  4 D e m i p e n g e m b a n g a n li m u p e n g e t a h u a n , s a y a m e m b e ir k a n k e p a d a P e r p u s t a k a a n U n i v e r s ti a s S a n a t a D h a r m a k a r y a li m i a h s a y a y a n g b e jr u d u :l A n a il s i s K e m a m p u a n L a b a O p e r a s i D a l a m M e m p e n g a r u h i A r u s K a s O p e r a s i M a s a D e p a n . S t u d i P e ir s it w a p a d a P e r u s a h a a n y a n g T e r d a tf a r d i B E I . b e s e tr a p e r a n g k a t y a n g d i p e lr u k a n ( b li a a d a ) . D e n g a n d e m i k i a n s a y a m e m b e ir k a n k e p a d a P e r p u s t a k a a n U n i v e r s ti a s S a n a t a D h a r m a h a k u n t u k m e n y i m p a n , m e n g a il h k a n d a l a m b e n t u k m e d i a l a i n , m e n g e l o l a n y a d a l a m b e n t u k p a n g k a l a n d a t a , m e n d i s t ir b u s i k a n s e c a r a t e r b a t a s , d a n m e m p u b il k a s i k a n n y a d i i n t e r n e t a t a u m e d i a l a i n u n t u k k e p e n it n g a n a k a d e m i s t a n p a p e lr u m e m i n t a i z i n d a r i s a y a m a u p u n m e m b e ir k a n r o y a tl i k e p a d a s a y a s e l a m a t e t a p m e n c a n t u m k a n n a m a s a y a s e b a g a i p e n u il s D e m i k i a n p e r n y a t a a n i n i s a y a b u a t d e n g a n s e b e n a r n y a .

  D i b u a t d i Y o g y a k a tr a P a d a t a n g g a l :

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  2 Y a n g m e n y a t a k a n C h ir s it a n R a m o s S a r T a m p u b o l o n

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  

K A T A P E N G A N T A R

  P u j i s y u k u r d a n t e ir m a k a s i h k e p a d a Y e s u s K ir s t u s S a n g J u r u S e l a m a ,t y a n g t e l a h m e il m p a h k a n s e g a l a r a h m a t d a n k a r u n i a k e p a d a p e n u il s s e h i n g g a d a p a t m e n y e l e s a i k a n s k ir p s i i n i y a n g b e jr u d u l A N A L

  I S

  I S K E M A M P U A N L A B A O P E R A S

   I D A L A M M E M P E N G A R U H

   I A R U S K A S O P E R A S

   I M A S A D E P A N ( S t u d i E m p i r i s P a d a P e r u s a h a a n y a n g L i s it n g d i B E I )

  . P e n u il s a n s k ir p s i i n i b e tr u j u a n u n t u k m e m e n u h i s a l a h s a t u s y a r a t m e m p e r o l e h g e l a r S a jr a n a E k o n o m i p a d a P r o g r a m S t u d i A k u n t a n s i , F a k u tl a s E k o n o m i U n i v e r s ti a s S a n a t a D h a r m a Y o g y a k a tr a .

  P r o s e s p e n y u s u n a n S k ir p s i i n i d a p a t t e lr a k s a n a d e n g a n b a i k k a r e n a b a n y a k m e n d a p a t k a n b i m b i n g a n , b a n t u a n , d a n a r a h a n d a r i b e r b a g a i p i h a k y a n g t e r il b a t s e c a r a l a n g s u n g m a u p u n it d a k l a n g s u n g . O l e h k a r e n a ti u , p e n u il s m e n g u c a p k a n b a n y a k t e ir m a k a s i h k e p a d a : 1 . D r . I r . P . W ri y o n o P ir y o t a m t a m a , S J. . s e b a g a i R o m o R e k t o r U n i v e r s ti a s

  S a n a t a D h a r m a y a n g t e l a h m e m b e ir k a n k e s e m p a t a n u n t u k b e l a j a r d a n m e n g e m b a n g k a n k e p ir b a d i a n k e p a d a p e n u il s .

  2 . D r s . Y P . S u p a r d i y o n o , M . S i ,. A k t ,. Q

  I A s e b a g a i D e k a n F a k u tl a s E k o n o m i U n i v e r s ti a s S a n a t a D h a r m a .

  3 . D r s . Y u s e f W i d y a K a r s a n a , M . S i ,. A k t ,. Q

  I A s e b a g a i K e t u a P r o g r a m S t u d i A k u n t a n s i d a n d o s e n p e m b i m b i n g a k a d e m i k U n i v e r s ti a s S a n a t a D h a r m a .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  4 . D r . F r . N i n i k Y u d i a n it , M . A c c . s e b a g a i d o s e n p e m b i m b i n g s k ir p s i y a n g d e n g a n s a b a r s e n a n it a s a m e m b e ir k a n b i m b i n g a n , s a r a n , s e tr a a r a h a n a g a r p e n u il s d a p a t m e m a h a m i s k ir p s i i n i , d a n t e ir m a k a s i h j u g a a t a s w a k t u y a n g t e l a h d i s e d i a k a n .

  5 . A l m . B a p a k , A l m h . M a m a , A - b a n g a b a n g k - u d a n K a k a k k a k a k k u y a n g t e l a h m e m b e ir k a n d o a , k a s i h s a y a n g d a n d u k u n g a n n y a s e l a m a p e m b u a t a n s k ir p s i i n i . 6 . O p u n g , N a n t u l a n g C o r y M a n u r u n g , T a n t e L i d i a , U d a d a n T a n t e J a n u a r y a n g a d a d i J a k a tr a .

  • 7 . S a u d a r a s a u d a r a k u y a n g d i M e d a n m a u p u n d i J a k a tr a y a n g t e l a h m e m b e ir k a n d o r o n g a n d a n s e m a n g a t s e l a l u .

  8 . A n a k a n a k F u t s a l d a n S a h a b a t k u y a n g t e l a h m e m b e ir k a n b a n t u a n s e h i n g g a - p e n u il s d a p a t m e n y e l e s a i k a n s k ir p s i i n i .

  9 . S e m u a t e m a n- t e m a n A k u n t a n s i A n g k a t a n

  2 5 d a n t e - m a n t e m a n K K P . 1 . S e m u a p i h a k y a n g t e l a h m e m b e ir k a n d u k u n g a n d a n b a n t u a n d a l a m p e n u il s a n s k ir p s i i n i y a n g it d a k d a p a t d i s e b u t k a n s a t u p e r s a t u .

  1 1 . Y o g y a k a tr a s e b a g a i k o t a p e l a j a r d a n b u d a y a , a t a s s e m u a s u k a d a n d u k a , s e tr a k e n a n g a n , y a n g t e l a h m e n j a d i k a n a k u s e p e r it s e k a r a n g i n i .

  S e m o g a s e g a l a b e n t u k d u k u n g a n , d o a , d a n b a n t u a n y a n g t e l a h d i b e ir k a n k e p a d a p e n u il s m e n d a p a t k a n r a h m a t d a n b a l a s a n , s e tr a d i b e r k a t i o l e h T u h a n Y e s u s K ir s t u s . A m i n . P e n u il s m e n y a d a r i b a h w a s k ir p s i i n i j a u h d a r i s e m p u r n a . O l e h k a r e n a ti u , p e n u il s m e n g h a r a p k a n s a r a n d a n k ir it k y a n g m e m b a n g u n u n t u k p e r b a i k a n s k ir p s i i n i . A k h ri n y a h a r a p a n d a r i p e n u il s , s e m o g a s k ir p s i i n i d a p a t

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  , n a ij a k n a h a b i a g a b e s n a k i d a ji d t a p a d n a d k a h i p a u m e s , a c a b m e p i g a b a n u g r e b l .t u j n a l h i b e P s il u n e

  T u p m a r a S s o m a R n a it s ir h C n o l o b

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  I R A T F A D .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . xi .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. L E B A T R A T F A D

  2 .. .. .. .. .. .. .

  7 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .i s a r e p O s a K s u r A .

  7 K n a g n a u e n a r o p a L . 1 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  I R O E T N A S A D N A L .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 7 T ir o e n a u a j n i T . A .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  I B A B

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  1 . B h a l a s a M n a s u m u R .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 4 . C n a it il e n e P n a u j u T .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 4 . D n a it il e n e P t a a f n a M .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 5 . E n a s il u n e P a k it a m e t s i S .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

  I B A B N A U L U H A D N E P .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1 . A g n a k a l e B r a t a L .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . T C A R T S B A .. .. .. .. .. .. .. .. .. .. .. .. .. .. . v x ii

  . .. .. .. .. .. .. .. .. .. .. .. .. .. xv . i v x .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . K A R T S B A

  I S

  

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  R A T N A G N E P A T A K .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . ii v i

  I L B U P N A U J U T E S R E P N A A T A Y N R E P N A M A L A H .. .. .. .. .. .. .. .. .. .. . ii v

  I S A K

  I L S A E K N A A T A Y N R E .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . i v

  I L U T A Y R A K N A

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  . . ii i E S R E P N A H A B M .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. v i

  I B M E P .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ii .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . N A H A S E G N E P N A M A L A H

  I B M

  N A M A L A H L U D U J .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. i N A U J U T E S R E P N A M A L A H G N

  1 PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  3 . a b a L .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  2 . A n a it il e n e P k e y b O i s p ir k s e D .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

  2 T r e l e b a ir a V . 2 t a k i .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

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  . H s i s il a n A k i n k e T .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 23 U i j k it s it a t S .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

  23 B A B

  V I L E P M A S M U M U N A R A B M A G .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

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  V .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 23 B s a b e l e b a ir a V . 1 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  2 . B fi t p ir k s e D k it s it a t S .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

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  30 A s i s e t o p i H n a ij u g n e P . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

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  30 T l e b a 3 : l i s a H O i s a r e p a b a L a n a h r e d e S r e i n i L i s e r g e R .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .

  31 T l e b a 4 : i j U l i s a H i s a n i m r e t e D n e i s if e o K .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

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  B h s a c n o it a r e p o f o e c n e t s i x e e h t y P h c r a e s e r s i h t f o e s o p r u . r e tt e b e b l li w n o it a r o p r o c f o e c n a m r o fr e p e h t s u h t w o lf r e h t e h w w o n k o t s a w n a c w o lf h s a c n o it a r e p o d n a t if o r p n o it a r e p o t n e r r u c

  B e h t w o lf h s a c n o it a r e p o f o e c n e t s i x e e h t y . e m o c n i t e g o t y ti v it c a n i a m .r e tt e b s e m o c e b y n a p m o c e h t f o e c n a m r o f r e p

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  K e b e r h a s li a n s u a t u p e r u s a h a a n d a p a t d i il h a t m e l a l u i k i n e jr a k e u a n g a n n y a d a r i t a h u n k e t a h u n . P e n li a i a n k o n d i s i k e u a n g a n d a n p e r k e m b a n g a n p e r u s a h a a n d a p a t d i il h a t d a l a m l a p o r a n k e u a n g a n y a n g b e r g u n a b a g i p e r e n c a n a a n d a n p e n g a m b li a n k e p u t u s a n j a n g k a p e n d e k m a u p u n j a n g k a p a n j a n g s e tr a m e r u p a k a n p e r s o a l a n y a n g k o m p l e k s d a n s u il t k a r e n a m e n y a n g k u t m a s a l a h e f e k t fi ti a s , p e m a n f a a t a n m o d a l , e if s i e n s i d a n r e n t a b li ti a s d a r i k e g i a t a n p e r u s a h a a n ( H a il m :

  2 3 ) . L a p o r a n k e u a n g a n m e r u p a k a n h a s i l p e n g u m p u l a n d a n p e n g o l a h a n d a t a k e u a n g a n m a u p u n n o n k e u a n g a n y a n g d i s a ij k a n d a l a m b e n t u k l a p o r a n k e u a n g a n a t a u i k h it s a r l a i n n y a y a n g d a p a t d i g u n a k a n u n t u k m e m b a n t u p a r a p e m a k a i d a l a m m e n li a i k i n e jr a p e r u s a h a a n s e h i n g g a d a p a t m e n g a m b i l k e p u t u s a n y a n g t e p a t , b e r p e n g a r u h j u m l a h d a n p e n e n t u a n w a k t u a r u s k a s d i m a s a y a n g a k a n d a t a n g y a n g b e r k a ti a n d e n g a n i n v e s t a s i m e r e k a ( H a il m : 2 3 ) .

  S e it a p i n f o r m a s i d a l a m l a p o r a n k e u a n g a n m e m b e ir k a n m a n f a a t b a g i p i h a k e k s t e r n a l d a n i n t e r n a l p e r u s a h a a n u n t u k m e n g a m b i l k e p u t - u s a n k e p u t u s a n e k o n o m i . P i h a k e k s t e r n a l m e n g g u n a k a n k e p u t u s a n t e r s e b u t u n t u k m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n s u a t u p e r u s a h a a n d a n p a d a a k h ri n y a d a p a t m e m i il h p e r u s a h a a n y a n g t e p a t u n t u k m e l a k u k a n p e n a n a m a n m o d a l d e n g a n h a r a p a n m e m p e r o l e h s u a t u r e t u r n y a n g d i h a r a p k a n , s e d a n g k a n

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  p i h a k i n t e r n a l m e n g g u n a k a n k e p u t u s a n t e r s e b u t j u g a u n t u k m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n s e h i n g g a d a p a t m e n g e t a h u i p e r k e m b a n g a n p e r u s a h a a n , k e m u d i a n d a p a t m e m u t u s k a n l a n g k a h a p a y a n g a k a n d li a k u k a n u n t u k m e n i n g k a t k a n k i n e jr a p e r u s a h a a n . S e it a p k e p u t u s a n y a n g a k a n d i a m b i l o l e h p a r a p e m a k a i l a p o r a n k e u a n g a n t e r s e b u t m e m b u t u h k a n e v a l u a s i t e lr e b i h d a h u l u a t a s k e m a m p u a n p e r u s a h a a n d a l a m m e n g h a s li k a n l a b a .

  P a r a p e m a k a i l a p o r a n k e u a n g a n d a p a t m e n g e v a l u a s i p e r u s a h a a n d a l a m m e n g h a s li k a n k a s d e n g a n l e b i h b a i k ij k a m e r e k a m e n d a p a t k a n i n f o r m a s i y a n g d fi o k u s k a n p a d a p o s i s i k e u a n g a n , l a b a , p e r u b a h a n p o s i s i k e u a n g a n , d a n a r u s k a s p e r u s a h a a n . K e b e r h a s li a n d a l a m m e n c a p a i s u a t u it n g k a t l a b a t e tr e n t u it d a k t e lr e p a s d a r i k e b e r h a s li a n k i n e jr a m a n a j e m e n p e r u s a h a a n . K i n e jr a m a n a j e m e n p e r u s a h a a n y a n g b a i k d a p a t d i il h a t d a n d i e v a l u a s i d a r i j u m l a h l a b a y a n g d i h a s li k a n p e r u s a h a a n .

  I n f o r m a s i k e u a n g a n y a ti u l a p o r a n k e u a n g a n y a n g m e n u n j u k k a n k o n d i s i k e u a n g a n d a n h a s i l u s a h a d a ir s u a t u p e r u s a h a a n p a d a p e ir o d e t e tr e n t u , m e r u p a k a n a l a t y a n g h a n d a l d a n m e m i il k i p o t e n s i u t a m a d a l a m m e n g u r a n g i r e s i k o k e it d a k p a s it a n d a l a m p e n g a m b li a n k e p u t u s a n e k o n o m i . H a l i n i s e j a l a n d e n g a n P e r n y a t a a n S t a n d a r A k u n t a n s i K e u a n g a n N o . 1 (

  I A I ,

  2 7 ) y a n g m e n y e b u t k a n b a h w a t u j u a n l a p o r a n k e u a n g a n a d a l a h m e m b e ir k a n i n f o r m a s i t e n t a n g p o s i s i k e u a n g a n , k i n e jr a d a n a r u s k a s p e r u s a h a a n y a n g b e r m a n f a a t b a g i s e b a g i a n b e s a r k a l a n g a n p e n g g u n a l a p o r a n k e u a n g a n d a l a m r a n g k a m e m b u a t k e p u t u s a n e k o n o m i s e tr a m e n u n j u k k a n p e tr a n g g u n g j a w a b a n m a n a j e m e n a t a s p e n g g u n a a n s u m b e r d a y a y a n g d i p e r c a y a k a n k e p a d a m e r e k a .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  L a p o r a n k e u a n g a n t e r d ri i d a r i n e r a c a , l a p o r a n l a b a r u g i , l a p o r a n p e r u b a h a n l a b a d ti a h a n , l a p o r a n a r u s k a s d a n c a t a t a n a t a s l a p o r a n k e u a n g a n .

  N a m u n u n t u k a n a il s i s i n v e s t a s i , p a r a a n a il s k e u a n g a n l e b i h b a n y a k m e n g g u n a k a n i n f o r m a s i y a n g b e r k a ti a n d e n g a n p e n e ir m a a n d a n p e n g e l u a r a n k a s y a n g l e b i h m e n c e r m i n k a n il k u i d ti a s d a ir p a d a i n f o r m a s i l a b a a k u n t a n s i . I n f o r m a s i i n i d a p a t d ti e m u k a n d a l a m l a p o r a n a r u s k a s y a n g s u d a h m e n j a d i b a g i a n i n t e g r a l d a ir l a p o r a n k e u a n g a n p e r u s a h a a n p u b il k d i

  I n d o n e s i a s e j a k b e lr a k u n y a S t a n d a r A k u n t a n s i K e u a n g a n ( S A K .) A r u s k a s b a g i p e r u s a h a a n m e r u p a k a n a l ri a n d a r a h o r g a n i s a s i k a r e n a t a n p a a d a n y a a r u s k a s m a k a k e g i a t a n p e r u s a h a a n a k a n t e r h e n t i d a n b e r p e n g a r u h t e r h a d a p k e l a n g s u n g a n h i d u p p e r u s a h a a n . O l e h k a r e n a ti u p e n g a r u h a r u s k a s m a s a d e p a n m e r u p a k a n i n f o r m a s i p e n it n g y a n g d a p a t m e m b a n t u i n v e s t o r , k r e d ti u r - d a n p i h a k p i h a k l a i n y a n g b e r k e p e n it n g a n d a l a m m e m b u a t s u a t u k e p u t u s a n e k o n o m i .

  L a p o r a n a r u s k a s d i k l a s i if k a s i k a n m e n u r u t a k it v ti a s o p e r a s ,i i n v e s t a s i d a n p e n d a n a a n . D a r i k e it g a k o m p o n e n l a p o r a n a r u s k a s y a n g d li a p o r k a n p e r u s a h a a n , k o m p o n e n a r u s k a s d a r i a k it v ti a s o p e r a s i m e r u p a k a n i n d i k a t o r u n t u k m e n e n t u k a n a p a k a h a r u s k a s y a n g d i h a s li k a n p e r u s a h a a n c u k u p u n t u k m e l u n a s i p i n j a m a n , m e m e il h a r a k e m a m p u a n o p e r a s i s e tr a m e l a k u k a n i n v e s t a s i b a r u t a n p a m e n g a n d a l k a n s u m b e r p e n d a n a a n d a r i l u a r .

  S e h i n g g a i n f o r m a s i a r u s k a s o p e r a s i p e r u s a h a a n it d a k h a n y a b e r m a n f a a t b a g i m a n a j e m e n , t e t a p i j u g a b e r m a n f a a t b a g i i n v e s t o r d a n k r e d ti o r ( P S A K N o . 2 )

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  L a b a o p e r a s i m e r u p a k a n s a l a h s a t u i n d i k a t o r p e n li a i a n k i n e jr a s u a t u p e r u s a h a a n . S e h i n g g a d a l a m p e n e il it a n i n i , p e n e l ti i m e n g g u n a k a n l a b a o p e r a s i s e b a g a i v a ir a b e l b e b a s y a n g m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n . B e r d a s a r k a n p e n j e l a s a n l a t a r b e l a k a n g m a s a l a h d i a t a s , p e n e l ti i m e n g a n b li j u d u l : A N A L

  I S

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  D a ir l a t a r b e l a k a n g y a n g t e l a h d i k e m u k a k a n , m a k a r u m u s a n m a s a l a h p a d a p e n e il it a n i n i a d a l a h s e b a g a i b e ir k u :t A p a k a h t e r d a p a t p e n g a r u h p o s i it f l a b a o p e r a s i t a h u n s e b e l u m n y a t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n ?

  C . T u j u a n P e n e il it a n

  T u j u a n d a r i p e n e il it a n i n i a d a l a h : U n t u k m e n d a p a t k a n b u k t i e m p i ir s b a h w a l a b a o p e r a s i b e r p e n g a r u h p o s i it f t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

   . D M a n f a a t P e n e il it a n

  P e n e il it a n i n i d i h a r a p k a n d a p a t m e m b e r i k e g u n a a n s e tr a m a n f a a t b : a g i

  1 P . e n e il it , s e b a g a i b a h a n m a s u k a n a p a b li a s u a t u s a a t d i m i n t a p e n d a p a t a t a u m a s u k a n m e n g e n a i k e m a m p u a n l a b a d a n a r u s k a s o p e r a s i d a l a m m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n p e r u s a h a a n d a n a g a r d a p a t m e n g e m b a n g k a n p e n g e t a h u a n y a n g d i p e r o l e h d i b a n g k u k u il a h

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  d i h u b u n g k a n d e n g a n k e a d a a n y a n g s e b e n a r n y a s e h i n g g a d a p a t m e n g e t a h u i s e j a u h m a n a p e r a n t e o r i d i d a l a m p r a k t e k .

  2 I . n v e s t o r , p e n g a r u h p e r u b a h a n l a b a i n i d a p a t s e b a g a i b a h a n p e r it m b a n g a n d a l a m i n v e s t a s i s e h i n g g a i n v e s t o r d a p a t m e m p e n g a r u h i b e r a p a k e u n t u n g a n y a n g a k a n d i p e r o l e h p a d a i n v e s t a s i y a n g d li a k u k a n

  3 M . a n a j e r , h a s i l d a r i p e n e il it a n i n i d a p a t d ji a d i k a n b a h a n e v a l u a s i k e jr a d a n s e b a g a i t a m b a h a n i n f o r m a s i d a l a m p e n y u s u n a n l a n g k a h k e jr a , s e tr a d a p a t m e n j a d i m o it v a s i d a l a m m e m a k m u r k a n p e m e g a n g s a h a m .

  4 P . e n e l ti i l a i n n y a , s e b a g a i b a h a n m a s u k a n d a n s u m b e r i n f o r m a s i d a l a m m e l a k u k a n p e n e il it a n s e l a n j u t n y a s e h i n g g a h a s li n y a d a p a t l e b i h b a i k d a r i p e n e il it a n t e r d a h u l u .

  E . S i s t e m a it k a P e n u il s a n B A B I : P E N D A H U L U A N

  D a l a m b a b i n i a k a n d i b a h a s m e n g e n a i l a t a r b e l a k a n g , r u m u s a n m a s a l a h , b a t a s a n m a s a l a h , m a n f a a t p e n e il it a n d a n s i s t e m a it k a p e n u il s a n .

  B A B

  I I : L A N D A S A N T E O R

  I D a l a m b a b i n i d i u r a i k a n m e n g e n a i t - e o ir t e o r i p e n d u k u n g

  p e n e il it a n , p e n g e m b a n g a n h i p o t e s i s s e tr a p e r u m u s a n h i p o t e s i s p e n e il it a n .

  B A B

  I I I : M E T O D E P E N E L

  I T

  

I A N

  D a l a m b a b i n i d ji e l a s k a n m e n g e n a i j e n i s p e n e il it a n , p o p u l a s i d a n s a m p e l , t e m p a t d a n w a k t u p e n e il it a n , s u b j e k d a n o b j e k

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  p e n e il it a n , t e k n i k p e n g u m p u l a n d a t a , j e n i s d a t a , v a ir a b e l p e n e il it a n d a n t e k n i k a n a il s i s d a t a .

  B A B

  I V : G A M B A R A N U M U M P E R U S A H A A N

  D a l a m b a b i n i d ji e l a s k a n m e n g e n a i d a t a p e r u s a h a a n m a n u f a k t u r y a n g a k a n d ti e l ti .i

  B A B V : A N A L

  I S

  I S D A T A D A N P E M B A H A S A N

  D a l a m b a b i n i , d ji e l a s k a n t e n t a n g d e s k ir p s i d a t a , a n a il s i s d a t a d a n p e m b a h a s a n .

  B A B

  V I : N P E U T U P

  D a l a m b a b i n i , p e n u il s m e n g e m u k a k a n t e n t a n g k e s i m p u l a n , k e t e r b a t a s a n d a n s a r a n .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  

B A B

  I I L A N D A S A N T E O R

  I . T i n j a u a n T e o r i A ) L a p o r a n K e u a n g a n

  1 . P e n g e r it a n a

  L a p o r a n k e u a n g a n a d a l a h l a p o r a n y a n g b e ir s i k a n i n f o r m a s i y a n g b e r g u n a b a g i p i h a k i n t e r n a l d a n e k s t e r n a l p e r u s a h a a n . L a p o r a n k e u a n g a n m e r u p a k a n p u s a t d a r i a k u n t a n s i k e u a n g a n y a n g t e r d ri i a t a s l a p o r a n k e u a n g a n u t a m a y a ti u n e r a c a , l a p o r - a n l a b a r u g i , d a n l a p o r a n a r u s k a s ( S it c e d a n S k o u s e n :

  2 4 ,

  1 2 ) . B e r d a s a r k a n P S A K N o .

  1 p a r a g r a f 7 (

  I A

  I

  2 9 ) , l a p o r a n k e u a n g a n a d a l a h p e n y a ij a n t e r s rt u k t u r d a r i p o s i s i k e u a n g a n d a n k i n e jr a k e u a n g a n s u a t u e n t ti a s y a n g d ti u j u k a n u n t u k m e m e n u h i k e b u t u h a n b e r s a m a s e b a g i a n b e s a r p e n g g u n a l a p o r a n .

  . T u j u a n L a p o r a n K e u a n g a n b B e r d a s a r k a n P S A K N o .

  1 p a r a g r a f 7 (

  I A

  I

  2 9 ,) t u j u a n l a p o r a n k e u a n g a n a d a l a h m e m b e ir k a n i n f o r m a s i m e n g e n a i p o s i s i k e u a n g a n , k i n e jr a k e u a n g a n , d a n a r u s k a s e n t ti a s y a n g b e r m a n f a a t b a g i s e b a g i a n b e s a r k a l a n g a n p e n g g u n a l a p o r a n d a l a m p e m b u a t a n k e p u t u s a n e k o n o m i . L a p o r a n k e u a n g a n j u g a m e n - u n j u k k a n h a s i l p e tr a n g g u n g j a w a b a n m a n a j e m e n a t a s p e n g g u n a a n s u m b e r d a y a y a n g d i p e r c a y a k a n k e p a d a m e r e k a . U n t u k m e n c a p a i t u j u a n t e r s e b u t s u a t u l a p o r a n k e u a n g a n m e n y a ij k a n i n f o r m a s i m e n g e n a i e n t ti a s y a n g m e il p u t i a k it v a , k e w a ij b a n , e k u ti a s , p e n d a p a t a n d a n b e b a n t e r m a s u k k e u n t u n g a n d a n

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  k e r u g i a n , k o n t ir b u s i d a r i d a n d i s t ir b u s i k e p a d a p e m i il k d a l a m k a p a s ti a s n y a s e b a g a i p e m i il k s e tr a a r u s k a s .

  . M a n f a a t L a p o r a n K e u a n g a n c

  D i d a l a m S t a t e m e n t o f F i n a n c i a l A c c o u n it n g C o n c e p t ( S F A C ) N o . 8 y a n g m e n g g a n it k a n S F A C n o . 1 d i n y a t a k a n m a n f a a t l a p o r a n k e u a n g a n , y a ti u b a h w a p e l a p o r a n k e u a n g a n h a r u s m e n y a ij k a n i n f o r m a s i y a n g : a . D a p a t m e m b a n t u i n v e s t o r , k r e d ti o r d a n p e n g g u n a l a i n y a n g p o t e n s i a l d a l a m m e m b u a t k e p u t u s a n l a i n y a n g s e j e n i s s e c a r a r a s i o n a l , b . D a p a t m e m b a n t u i n v e s t o r , k r e d ti o r d a n p e n g g u n a l a i n y a n g p o t e n s i a l d a l a m m e m p e r k ri a k a n j u m l a h , w a k t u d a n k e it d a k p a s it a n p e n e ir m a a n k a s d i m a s a y a n g a k a n d a t a n g y a n g b e r a s a l d a r i p e m b a g i a n d e v i d e n a t a u p u n p e m b a y a r a n b u n g a d a n p e n d a p a t a n d a r i p e n j u a l a n , c . B e ir s i t e n t a n g s u m b e r d a y a e k o n o m i p e r u s a h a a n . K l a i m a t a s s u m b e r d a y a k e p a d a p e r u s a h a a n a t a u p e m i il k m o d a l , d . B e ir s i t e n t a n g p r e s t a s i p e r u s a h a a n s e l a m a s a t u p e ir o d e . I n v e s t o r d a n k r e d ti o r s e ir n g m e n g g u n a k a n i n f o r m a s i m a s a l a l u u n t u k m e m b a n t u m e n a k s i r p r o s p e k p e r u s a h a a n .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  . K a r a k t e r i s it k L a p o r a n K e u a n g a n d

  A g a r i n f o r m a s i d a l a m l a p o r a n k e u a n g a n b e r m a n f a a t u n t u k p e n g a m b li a n k e p u t u s a n o l e h p e m a k a i n y a m a k a l a p o r a n k e u a n g a n h a r u s m e m i il k i k a r a k t e r k u a l ti a t fi . K e r a n g k a D a s a r P e n y u s u n a n d a n P e n y a ij a n L a p o r a n K e u a n g a n ( K D P P L K ) m e n y e b u t k a n e m p a t k a r a k t e ir s it k k u a l ti a t fi l a p o r a n k e u a n g a n s e b a g a i b e ir k u t : 1 ) D a p a t d i p a h a m i .

  K u a l ti a s p e n it n g i n f o r m a s i y a n g a d a d i d a l a m l a p o r a n k e u a n g a n a d a l a h k e m u d a h a n n y a u n t u k d i p a h a m i o l e h p e m a k a .i U n t u k m a k s u d i n i p e m a k a i d i a s u m s i k a n m e m i il k i p e n g e t a h u a n y a n g m e m a d a i t e n t a n g a k it v ti a s e k o n o m i d a n b i s n i s a k u n t a n s i s e tr a k e m a u a n m e m p e l a j a ir i n f o r m a s i d e n g a n k e t e k u n a n y a n g w a j a r . 2 ) R e l e v a n .

  I n f o r m a s i h a r u s r e l e v a n a g a r b e r m a n f a a t u n t u k m e m e n u h i k e b u t u h a n p e m a k a i d a l a m m e m p r o s e s p e n g a m b li a n k e p u t u s a n . I n f o r m a s i m e m p u n y a i k u a l ti a s r e l e v a n k a l a u d a p a t m e m p e n g a r u h i k e p u t u s a n e k o n o m i p e m a k a i d e n g a n m e m b a n t u m e r e k a m e n g e v a l u a s i p e ir s it w a m a s a l a l u d a n m a s a k i n i , m e n e g a s k a n a t a u m e n g k o r e k s i h a s i l e v a l u a s i m e r e k a m a s a l a l u . R e l e v a n s i i n f o r m a s i d i p e n g a r u h i o l e h h a k e k a t d a n m a t e ir a l ti a s n y a . I n f o r m a s i d i p a n d a n g m a t e ir a l k a l a u a d a k e l a l a i a n u n t u k m e n c a n t u m k a n a t a u k e s a l a h a n d a l a m m e n c a t a t i n f o r m a s i t e r s e b u t y a n g d a p a t m e m p e n g a r u h i K e p u t u s a n e k o n o m i y a n g d i a m b i l a t a s d a s a r l a p o r a n k e u a n g a n .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  3 ) K e a n d a l a n .

  I n f o r m a s i j u g a h a r u s a n d a l ( r e a il a b l e .) I n f o r m a s i m e m i il k i k u a l ti a s a n d a l ij k a b e b a s d a r i p e n g e r it a n y a n g m e n y e s a t k a n , k e s a l a h a n m a t e ir a l , d a n d a p a t d i a n d a l k a n p e m a k a i a n n y a s e b a g a i p e n y a ij a n y a n g t u l u s d a n j u j u r ( f a ti h f u l r e p r e s e n t a it o n ) d a r i y a n g s e h a r u s n y a d i s a ij k a n a t a u y a n g s e c a r a w a j a r d i h a r a p k a n d a p a t d i s a ij k a n . 4 ) D a p a t d i b a n d i n g k a n .

  P e m a k a i h a r u s d a p a t m e m b a n d i n g k a n l a p o r a n k e u a n g a n p e r u s a h a a n a n t a r p e ir o d e u n t u k m e n g i d e n it if k a s i k e c e n d e r u n g a n ( rt e n d ) p o s i s i d a n k i n e jr a k e u a n g a n . P e m a k a i j u g a h a r u s d a p a t m e m b a n d i n g k a n l a p o r a n k e u a n g a n a n t a r p e r u s a h a a n u n t u k m e n g e v a l u a s i p o s i s i k e u a n g a n , k i n e jr a s e tr a p e r u b a h a n p o s i s i k e u a n g a n s e c a r a r e l a it .f

  . A r u s K a s O p e r a s i

  2 . P e n g e r it a n a B e r d a s a r k a n P S A K N o .

  2 p a r a g r a f

  1 2 (

  I A

  I

  2 9 ) j u m l a h a r u s k a s d a r i a k it v ti a s o p e r a s i m e r u p a k a n i n d i k a t o r y a n g m e n e n t u k a n a p a k a h p e r u s a h a a n d a p a t m e n g h a s li k a n a r u s k a s y a n g c u k u p u n t u k m e l u n a s i p i n j a m a n , m e m e il h a r a k e m a m p u a n o p e r a s i p e r u s a h a a n , m e m b a y a r d i v i d e n d a n m e l a k u k a n i n v e s t a s i b a r u t a n p a m e n g a n d a l k a n s u m b e r p e n d a n a a n d a r i l u a r . A r u s k a s d a r i a k it v ti a s o p e r a s i y a n g u t a m a d i p e r o l e h d a r i a k it v ti a s p e n g h a s i l u t a m a p e n d a p a t a n p e r u s a h a a n , k a r e n a ti u a r u s k a s b i a s a n y a b e r a s a l d a r i rt a n s a k s i d a n p e ir s it w a l a i n

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  y a n g m e m p e n g a r u h i p e n e t a p a n l a b a d a n r u g i b e r s i h . K e t e r k a ti a n n y a d e n g a n l a b a m e r u p a k a n a l a s a n u n t u k m e n g k l a - s i if k a s i k a n a r u s k a s t e r s e b u t s e b a g a i a r u s k a s o p e r a s i ( D y c k m a n , D u k e s d a n D a v i s , 2 :

  5

  5 4 .) F a k t o r p e n it n g d a l a m m e n g e v a l u a s i k o n d i s i k e u a n g a n p e r u s a h a a n a d a l a h b e r u p a k e m a m p u a n p e r u s a h a a n m e n g h a s li k a n a r u s k a s p o s i it f d a r i k e g i a t a n o p e r a s i o n a l n y a ( D j a r w a n t o ,

  2 4 ) .

  . T j u a n L a p o r a n A r u s K a s b u

  M e n u r u t D y c k m a n , D u k e s , D a v i s (

  1

  9

  9 6 ) L a p o r a n a r u s k a s d i s u s u n d e n g a n t u j u a n a n t a r a l a i n ; a ) U n t u k m e m b e ir k a n i n f o r m a s i y a n g r e l e v a n t e n t a n g p e n e ir m a a n d a n p e n g e l u a r a n k a s b ) M e n li a i k e m a m p u a n p e r u s a h a a n u n t u k m e n g h a s li k a n k a s c ) U n t u k m e n g e t a h u i k e m a m p u a n p e r u s a h a a n d a l a m m e m e n u h i k e w a ij b a n n y a d ) U n t u k m e n g e t a h u i p e n y e b a b t e jr a d i n y a p e r b e d a a n a n t a r a l a b a d a n a r u s k a s t e r k a ti e ) U n t u k m e n g e t a h u i p e n g a r u h k e g i a t a n i n v e s t o r d a n p e m b i a y a a n y a n g m e n g g u n a k a n k a s a t a u it d a k ( n o n k a s ) t e r h a d a p p o s i s i k e u a n g a n p e r u s a h a . a n

  P S A K N o . 2 p a r a g r a f 4 (

  I A

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  2 9 ) m e n y a t a k a n b a h w a : A r u s k a s o p e r a s i m a s a d e p a n a d a l a h i n d i k a t o r a r u s k a s y a n g p a il n g b a i k d a l a m m e n li a i k e m a m p u a n p e r u s a h a a n d i p e ir o d e y a n g a k a n d a t a n g

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  y a n g d i b u a t m e l a l u i b e r p e n g a r u h p a d a t a h u n s e b e l u m n y a , m i s a l n y a m e n e n t u k a n h u b u n g a n a n t a r a p r o f ti a b li ti a s d a n a r u s k a s b e r s i h s e tr a d a m p a k p e r u b a h a n h a r g a .

  B e r d a s a r k a n p e n g e r it a n d i a t a s , a r u s k a s o p e r a s i m a s a d e p a n a d a l a h k e a d a a n a r u s k a s o p e r a s i s u a t u p e r u s a h a a n p a d a s u a t u p e ir o d e y a n g m e r u p a k a n r e a il s a s i d a r i u s a h a m a s a l a l u y a n g s e b e l u m n y a t e l a h d i p e n g a r u h d e n g a n m e n g g u - n a k a n d a t a d a t a h i s t o ir s .

  . K e g u n a a n L a p o r a n A r u s k a s c

  L a p o r a n a r u s k a s d a p a t d i g u n a k a n u n t u k : 1 . M e m a h a m i h u b u n g a n a n t a r a l a b a d a n a r u s k a s s e tr a u n t u k m e m p e n g a r u h i a r u s k a s d i m a s a d e p a n 2 . M e m b e ir k a n u m p a n b a il k t e n t a n g k e p u t u s a n y a n g t e l a h d i a m b i l s e p e tr i p e n g a r u h k e p u t u s a n i n v e s t a s i s e b e l u m n y a t e r h a d a p a r u s k a s , b a g a i m a n a p e n g e l u a r a n m o d a l d i b i a y a i s e tr a j u m l a h h u t a n g y a n g d ti e r b ti k a n a t a u d ti a ir k 3 . M e n j e l a s k a n p e r u b a h a a n d a - l a m a k u n a k u n n e r a c a .

  . K a s i if k a s i a r u s k a s d l B e r d a s a r k a n P S A K N o .

  2 (

  I A

  I

  2 7 ) l a p o r a n a r u s k a s d i k l a s i if k a s i n m e n u r u ,t a . A r u s k a s d a r i a k it v ti a s o p e r a s i t e r u t a m a d a r i a k it v ti a s o p e r a s i t e r u t a m a d i p e r o l e h d a r i a k it v ti a s p e n g h a s i l u t a m a p e n d a p a t a n p e r u s a h a a n . J u m l a h a r u s k a s y a n g b e r a s a l d a r i a k it v ti a s o p e r a s i m e r u p a k a n i n d i c a t o r y a n g m e n e n t u k a n a p a k a h o p e r a s i p e r u s a h a a n

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  d a p a t m e n g h a s li k a n a r u s k a s y a n g c u k u p u n t u k m e l u n a s i n p i n j a m a n , m e m e il h a r a k e m a m p u a n o p e r a s i p e r u s a h a a n , m e m b a y a r d e v i s e n d a n m e l a k u k a n i n v e s t a s i l a i n t a n p a m e n g a n d a l k a n s u m b e r p e n d a n a a n d a ir l u a r . C o n t o h a r u s k a s d a r i a k it v ti a s o p e r a s i a d a l a h 1 ) P e n e ir m a a n k a s d a r i p e n j u a l a n b a r a n g d a n j a s a , 2 ) P e n e ir m a a n k a s d a ir r o y a l it , k o m i s i , d a n p e n d a p a t a n l a i n , 3 ) P e m b a y a r a n k a s k e p a d a k a r y a w a n , 4 ) P e m b a y a r a n k a s k e p a d a p e m a s o k b a r a n g d a n j a s a , 5 e ) P n e ir m a a n a t a u p e m b a y a r a n k a s o l e h p e r u s a h a a n a s u r a n s i s e h u b u n g a n d e n g a n p r e m i , a n u ti a s d a n m a n f a a t a s u r a n s i l a i n n y a . U n t u k m e n c a p a i t u j u a n i n i d a n u n t u k m e m b a n t u i n v e s t o r d a n p i h a k l a i n d a l a m a n a il s i s a r u s k a s , l a p o r a n a r u s k a s h a r u s m e l a p o r k a n p e n g a r u h o p e r a s i s u a t u p e r u s a h a a n a t a s k a s s e l a m a s a t u p e ir o d e d a n k e n a i k a n a t a u p e n u r u n a n b e r s i h d a l a m k a s s e l a m a s u a t u p e ir o d e . b . A r u s k a s d a r i a k it v ti a s i n v e s t a s i

  A r u s k a s i n i m e r u p a k a n a r u s k a s y a n g m e n c e r m i n k a n p e n e ir m a a n d a n p e n g e l u a r a n k a s s e h u b u n g a n d e n g a n s u m b e r d a y a y a n g b e tr u j u a n m e n g h a s li k a n p e n d a p a t a n d a n a r u s k a s m a s a d e p a n . c . A r u s k a s d a r i a k it v ti a s p e n d a n a a n

  A r u s k a s i n i b e r g u n a u n t u k m e m p e n g a r u h i k l a i m t e r h a d a p a r u s k a s m a s a d e p a n o l e h p a r a p e m a s o k m o d a l p e r u s a h a a n .

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  . e O i s a r e p s a K s u r A n a r o p a l e P

  ) 1 g n u s g n a L e d o t e M , n a k a t a y n e m )

  9

  2 I A I (

  8 1 f a r g a r a p N 2 . o K A S P s a ti v it k a i r a d s a k s u r a n a k r o p a l e m k u t n u n a k n a r a s i d n a a h a s u r e p M i n i e d o t e . g n u s g n a l e d o t e m n a k a n u g g n e m n a g n e d i s a r e p o s u r a i s a m it s e g n e m m a l a d a n u g r e b g n a y i s a m r o f n i n a k li s a h g n e m a p e d a s a m s a k k a d it e d o t e m n a g n e d n a k li s a h i d t a p a d k a d it g n a y n s a k n a a m ir e n e p a m a t u k o p m o l e k i a n e g n e m i s a m r o f n

  I . g n u s g n a l : k i a b h e l o r e p i d t a p a d o t u r b s a k n a r a u l e g n e p n a d o t u r b

  ) a u a t a , n a a h a s u r e p i s n a t n u k a n a t a t a c i r a D ) b

  , a l a u j n e p k o k o p n a b e b n a l a u j n e p n a k i a u s e y n e m n a g n e D , n a d n s o p - i g u r a b a l n a r o p a l m a l a d n i a l s o p

  ) c , a m a l e s a h a s u g n a t u n a d a h a s u g n a t u i p , n a a i d e s r e p n a h a b u r e P

  , n a l a jr e b e d o ir e p ) d , a y n n i a l s a k n a k u b s o P

  ) e P n a d i s a t s e v n i s a k s u r a n a g n e d n a ti a k r e b g n a y n i a l s o

  . n a a n a d n e p : t a m r o f h o t n o C

  M t e n a g n e d s a K s u r A n a r o p a L L n a d g n u s g n a e d o

  : K A S P n a k r a s a d r e b g n u s g n a L k a d i T e d o t e M

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  P T A B C L a p o r a n A r u s K a s ( M e t o d e L a n g s u n g )

  T a h u n y a n g b e r a k h i r

  3

  1 D e s e m b e r

  2

  2 A r u s K a s d a r i a k it v ti a s O p e r a s :i P e n e ir m a a a n k a s d a r i p e l a n g g a n x x x P e m b a y a r a n k a s k e p a d a p e m a s o k d a n k a r y a w a n ( x x x ) K a s y a n g d i h a s li k a n o p e r a s i x x x P e m b a y a r a n b u n g a ( x x ) x P e m b a y a r a n p a j a k p e n g h a s li a n ( x x x ) A r u s k a s s e b e l u m p o s l u a r b i a s a x x x H a s i l d a r i a s u r a n s i k a r e n a g e m p a b u m i x x x

  A r u s k a s b e r s i h d a r i a k it v ti a s o p e r a s i x x x

  A r u s K a s d a r i A k it v ti a s I n v e s t a s i :

  P e r o l e h a n a n a k p e r u s a h a a n X d e n g a n k a s ( x x ) x P e m b e il a n t a n a h , b a n g u n a n d a n p e r a l a t a n ( x x ) x H a s i l d a r i p e n j u a l a n p e r a l a t a n x x x P e n e ir m a a n b u n g a x x x P e n e ir m a a n d i v i d e n x x x

  A r u s k a s b e r s i h y a n g d i g u n a k a n u n t u k i n v e s t a s i ( x x ) x

  A r u s K a s d a r i A k it v ti a s P e n d a n a a n :

  H a s i l d a r i p e n e r b ti a b m o d a l s a h a m x x x H a s i l d a r i p i n j a m a n j a n g k a p a n j a n g x x x P e m b a y a r a n h u t a n g s e w a g u n a u s a h a k e u a n g a n ( x x ) x P e m b a y a r a n d i v i d e n ( x x ) x

  A r u s k a s b e r s i h y a n g d i g u n a k a n u n t u k a k it v ti a s p e n d a n a a n ( x x ) x

  K e n a i k a n b e r s i h k a s d a n s e t a r a k a s x x x K a s d a n s e t a r a k a s p a d a a w a l p e r i o d e x x x K a s d a n s e t a r a k a s p a d a a k h i r p e r i o d e x x x

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  P T A B C L a p o r a n A r u s K a s ( M e t o d e T i d a k L a n g s u n g )

  T a h u n y a n g b e r a k h i r

  3

  1 D e s e m b e r

  2

  2 A r u s K a s d a r i a k it v ti a s O p e r a s i : L a b a b e r s i h s e b e l u m p a j a k d a n p o s l u a r b i a s a x x x P e n y e s u a i a n u n t u k :

  P e n y u s u t a n x x x K e r u g i a n s e il s i h k u r s x x x P e n g h a s li a n i n v e s t a s i x x x B e b a n b u n g a

  ( x x ) x L a b a o p e r a s i s e b e l u m p e r u b a h a n m o d a l k e jr a x x x

  K e n a i k a n p i u t a n g d a g a n g d a n p i u t a n g l a i n ( x x ) x P e n u r u n a n p e r s e d i a a n x x x P e n u r u n a n h u t a n g d a g a n g ( x x ) x

  K a s d i h a s li k a n d a r i o p e r a s i x x x P e m b a y a r a n b u n g a ( x x x ) P e m b a y a r a n p a j a k p e n g h a s li a n ( x x ) x A r u s k a s s e b e l u m p o s l u a r b i a s a x x x H a s i l d a r i p e n y e l e s a i a n a s u r a n s i g e m p a b u m i x x x A r u s k a s b e r s i h d a r i a k it v ti a s o p e r a s i x x x

  A r u s K a s d a r i A k it v ti a s

I n v e s t a s i :

  P e r o l e h a n a n a k p e r u s a h a a n X d e n g a n k a s ( x x ) x P e m b e il a n t a n a h , b a n g u n a n d a n p e r e l a t a n ( x x ) x H a s i l d a r i p e n j u a l a n p e r a l a t a n x x x P e n e ir m a a n b u n g a x x x P e n e ir m a a n d i v i d e n x x x A r u s k a s b e r s i h y a n g d i g u n a k a n u n t u k a k it v ti a s i n v e s t a s i ( x x x )

  A r u s K a s d a r i A k it v ti a s P e n d a n a a n :

  H a s i l d a r i p e n e r b ti a b m o d a l s a h a m x x x H a s i l d a r i p i n j a m a n j a n g k a p a n j a n g x x x P e m b a y a r a n h u t a n g s e w a g u n a u s a h a k e u a n g a n ( x x ) x P e m b a y a r a n d i v i d e n ( x x ) x A r u s k a s b e r s i h y a n g d i g u n a k a n u n t u k a k it v ti a s p e n d a n a a n ( x x ) x

  K e n a i k a n b e r s i h k a s d a n s e t a r a k a s x x x K a s d a n s e t a r a k a s p a d a a w a l p e r i o d e x x x K a s d a n s e t a r a k a s p a d a a k h i r p e r i o d e x x x

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  .

3 L a b a

  L r a j a w a r a c e s n a k u m e tr e p m e m s e s o r p i r a d l i s a h n a k a p u r e m a b a u m e s n a g n e d n a li s a h g n e p a u m e s a r a t n a a m a s g n a y a d o ir e p m a l a d a y a i b a

  R g n a y i g u a b a L n a r o p a L m a l a d n a k ij a s i d a b a L . )

  4

  9

  9 S 1 , o n o y ir p u ( L a b a n a r o p a L . n a g n a u e k n a r o p a l m a l a d n e n o p m o k u t a s h a l a s n a k a p u r e m

  R n a t a p a d n e p n a k k u j n u n e m g n a y n a r o p a l u t a u s h a l a d a i g u

  • n a d n a t a p a d n e p a y a i b - n u u t a u s i r a d a y a i b

  , n a w d ir a B ( u t n e tr e t e d o ir e p u t a u s k u t n u a h a s u t i . )

  2 : u ti a y , a b a l s i n e j a g it a d a a y n n a t a k g n it n a k r a s a d r e B . 1 r o t o k a b a L

  L a g r a h s a t a i d h i s r e b n a l a u j n e p l i s a h i r a d h i b e l h i s il e s h a l a d a r o t o k a b a . n a l a u j n e p k o k o p . 2 i s a r e p o a b a L

  L e l h i s il e s h a l a d a i s a r e p o a b a a y a i b n a g n e d r o t o k a b a l i r a d h i b - a y a i b

  B a y a i b n a d n a l a u j n e p a y a i b i r a d i ri d r e t i s a r e p o a y a i . i s a r e p o . m u m u n a d i s a rt s i n i m d a . 3 k a j a p h a l e t e s h i s r e b a b a L

  L n a h u r u l e s e k i r a d h i b e l h i s il e s h a l a d a k a j a p h a l e t e s h i s r e b a b a i g n a r u k i d h a l e t n a d a y a i b n a g n e d n a l a u j n e p . u k a lr e b g n a y k a j a p h e l o

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  L a b a a t a u r u g i s u a t u p e r u s a h a a n d i h ti u n g d e n g a n c a r a ( W a m b i k a s a ,

  2 7 :)

  P e n j u a l a n b e r s i h x x x

  D i k u r a n g i :

  h a r g a p o k o k p e n j u a l a n ( x x x )

  L a b a k o t o r x x x D i k u r a n g i :

  b i a y a o p e r a s i ( x x x )

  L a b a o p e r a is l/ a b a u s a h a x x x D ti a m b a h :

  p e n d a p a t a n d i l u a r o p e r a s i x x x

  D i k u r a n g i :

  b i a y a d i l u a r o p e r a s i ( x x x ) L a b a s e b e l u m p a j a k x x x

  D i k u r a n g i :

  p a j a k p e n g h a s li a n (x ) x x

  L a b a b e r is h s e t e l a h p a j a k x x x

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  . B K p e s n o a k g n a r e K l a u t

  K m a l a d i s a r e p o a b a l n a u p m a m e i h u r a g n e p m e m a s a m i s a r e p o s a k s u r a n a p e d

  : t u k ir e b i a g a b e s l a u t p e s n o k a k g n a r e k m a l a d n a k r a b m a g i d t a p a d

  G 1 r a b m a K l a u t p e s n o a k g n a r e K

  D i s a r e p o a b a l a r a t n a l a s u a k n a g n u b u h t a h il i d t a p a d s a t a i d r a b m a g i r a a d a h r e t . n a p e d a s a m i s a r e p o s a k s u r a p P i s a r e p o a b a l h u r a g n e s a k s u r a p a d a h r e t s a r e p o n u h a t i s a r e p o s a k s u r a n a d i s a r e p o a b a l ir a d t a h il i d t a p a d n a p e d a s a m i

  . a y n m u l e b e s A n a k a k i a b h i b e l g n a y n a p e d a s a m i s a r e p o s a k s u r , k ir a n e m n a k a g n a y n a p e d a s a m i d n a a h a s u r e p n a li s a h r e b e k n a k r a b m a g g n e m a d a p l a d o m n a m a n a n e p n a k u k a l e m k u t n u r o t s e v n i t a n i m

  . a y n t u k ir e b n u h a t .

  C H s is e t o p i n a g n a b m e g n e P S a y n m u l e b e n u h a T i s a r e p O a b a L h u r a g n e P t s a K s u r A p a d a h r e D n a p e a s a M i s a r e p O

  S i s a r e p o s a k s u r a i h u r a g n e p m e m i s a r e p o a b a l g n u s g n a l k a d it a r a c e , g n a y h i s r e b a b a l a n a m i d h i s r e b a b a l u ti a y n e n o p m o k i u l a l e m n a p e d a s a m d

  . n it u r a y n t a fi s g n a y i s a r e p o a b a l i r a d l a s a r e b a y n u t a s h a l a s n a k li s a h i

  L a b a

  O i s a r e p s a K s u r A D n a p e a s a M L n u h a t is a r e p o a b a a y n m u l e b e s

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  y a n g d i ir n c i d a l a m l a b a o p e r a s i d a n l a b a n o n o p e r a s i m e m i il k i n li a i p r e d i k it f y a n g it n g g i , t e t a p i l a b a o p e r a s i l e b i h k u a t d a r i p a d a l a b a n o n o p e r a s i d a l a m m e m p e n g a r u h i a r u s k a s m a s a d e p a n . L a b a o p e r a s i a d a l a h l a b a y a n g d i p e r o l e h d a r i a k it v ti a s o p e r a s i d e n g a n m e m p e r h ti u n g k a n b i a y a y a n g d i k e l u a r k a n u n t u k a k it v ti a s o p e r a s i p e r u s a h a a n . J i k a s u a t u p e r u s a h a a n m e m p e r o l e h l a b a o p e r a s i , n a n it n y a l a b a o p e r a s i t e r s e b u t a k a n d i b a g i k a n k e p a d a i n v e s t o r s e b a g a i p e m b a y a r a n d i v i d e n a t a u d i g u n a k a n u n t u k r e i n v e s t a s i . P e n e ir m a a n d a r i r e i n v e s t a s i i n i y a n g n a n it n y a a k a n m e n i n g k a t k a n a r u s k a s o p e r a s i m a s a d e p a n .

  H i p o t e s i s y a n g d a p a t d i a j u k a n u n t u k m e n g e t a h u i k o m p o n e n l a b a o p e r a s i d a l a m m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n d i n y a t a k a n d a l a m h i p o t e s i s s e b a g a i b e ir k u t :

  H a : T e r d a p a t p e n g a r u h p o s i it f l a b a o p e r a s i t a h u n s e b e l u m n y a t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

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  B A B

  I I

  I M E T O D E P E N E L

  I T

  I A N . J e n i s P e n e il it a n A

  J e n i s p e n e il it a n y a n g d li a k u k a n a d a l a h s t u d i e m p i ir s p a d a p e r u s a h a a n y a n g t e r d a tf a r d i B u r s a E f e k I n d o n e s i a ( B E I ) . P e n e il it a n i n i b e r s fi a t k u a n t ti a it f y a ti u d a t a y a n g d i g u n a k a n d a l a m p e n e il it a n b e r u p a a n g k a a t a u b e s a r a n t e tr e n t u y a n g s fi a t n y a p a s it . D a t a k u a n t ti a it f b i s a d i a n a il s i s d e n g a n m e n g g u n a k a n p e n d e k a t a n s t a it s it k ( H a d i ,

  2 6 .)

  . P o p u l a s i d a n S a m p e l B

  P o p u l a s i y a n g d i a m b i l d a l a m p e n e il it a n i n i a d a l a h p e r - u s a h a a n p e r u s a h a a n m a n u f a k t u r y a n g t e r d a tf a r d i B u r s a E f e k I n d o n e s i a ( B E I ) p e ir o d e p e n e il it a n t a h u n

  2 8 s a m p a i

  2 9 . S a m p e l d a l a m p e n e il it a n i n i m e n g g u n a k a n

  N - o n P r o b a b li ti y S a m p il n g ,

  t e k n i k y a ti u t e k n i k y a n g it d a k m e m b e r i p e l u a n g / k e s e m p a t a n y a n g s a m a b a g i s e it a p u n s u r a t a u a n g g o t a p o p u l a s i u n t u k d i p i il h

  p u r p o s i v e

  m e n j a d i s a m p e l . S e d a n g k a n m e t o d e p e n g a m b li a n s a m p e l s e c a r a

  s a m p il n g

  , y a ti u t e k n i k p e n e n t u a n s a m p e l d e n g a n p e r it m b a n g a n t e tr e n t u / k r ti e ir a t e tr e n t u . A d a p u n k r ti e ir a p e n g a m b li a n s a m p e l d a l a m p e n e il it a n i n i a d a l a h : 1 . P e r u s a h a a n y a n g t e r d a tf a r d i B u r s a E f e k

  I n d o n e s i a ( B E I ) t a - h u n

  2

  8

  2 1 . 2 . P e r u s a h a a n m e n g e l u a r k a n l a p o r a n k e u a n g a n s e it a p t a h u n p e n g a m a t a n .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  3 . P e r u s a h a a n t e r s e b u t m e m i il k i i n f o r m a s i l a b a o p e r a s i y a n g p o s i it f p a d a t a h u n p e n g a m a t a n .

  . T e m p a t d a n W a k t u P e n e il it a n C

  1 . T e m p a t p e n e il it a n d li a k u k a n d i P o j o k B E

  I U n i v e r s ti a s S a n a t a D h a r m a Y o g y a k a tr a .

  2 . P e n e il it a n i n i d li a k s a n a k a n p a d a b u l a n O k t o b e r

  2

  1 1 .

  . S u b j e k d a n O b j e k P e n e il it a n D

  1 . S u b j e k P e n e il it a n S u b j e k p e n e il it a n a d a l a h p e r u s a h a a n m a n u f a k t u r y a n g t e l a h m e m e n u h i k r ti e ir a s e b a g a i s a m p e l p e n e il it a n y a n g t e r d a tf a r d i B E .I

  2 . O b j e k P e n e il it a n O b j e k p e n e il it a n a d a l a h d a t a l a p o r a n k e u a n g a n p e r u s a h a a n m a n u f a k t u .r

  . T e k n i k P e n g u m p u l a n D a t a E

  M e t o d e p e n g u m p u l a n d a t a d li a k u k a n d e n g a n d o k u m e n t a s i y a ti u m e n g u m p u l k a n , m e n c a t a t , d a n m e n d o k u m e n t a is k a n d a t a y a n g d i b u t u h k a n d a r i l a p o r a n k e u a n g a n p e r u s a h a a n y a n g t e r d a tf a r d i B E .I

  . J e n i s D a t a F

  J e n i s d a t a y a n g d i g u n a k a n d a l a m p e n e il it a n i n i a d a l a h d a t a s e k u n d e r a t a u d a t a o l a h a n y a n g d i p e r o l e h d a r i P o j o k B E I . A d a p u n d a t a y a n g d i c a r i b e r u p a l a b a o p e r a s i d a n a r u s k a s o p e r a s i t a h u n

  2 8 s a m p a i d e n g a n

  2 1 .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  . V a r i a b e l P e n e il it a n G

  V a ir a b e l y a n g d i u j i m e il p u t i v a ir a b e l b e b a s i( n d e p e n d e n t v a ir a b l e ) d a n v a ir a b e l t e ir k a t ( d e p e n d e n t v a r i a b l e .)

  . V a r i a b e l B e b a s i( n d e p e n d e n t v a r i a b l e )

  1 V a ir a b e l b e b a s a d a l a h v a ir a b e l y a n g n li a i n y a m e m p e n g a r u h i v a ir a b e l t e ir k a t .

  V a ir a b e l b e b a s d a l a m p e n e il it a n i n i a d a l a h l a b a o p e r a s i d a n a r u s k a s o p e r a s i t . a . L a b a O p e r a s i

  L a b a o p e r a s i m e r u p a k a n l a b a y a n g d i p e r o l e h d a r i k e g i a t a n o p e r a s i o n a l p e r u s a h a a n y a n g d li a k u k a n s e b a g a i a l a t u k u r k i n e jr a p e r u s a h a a n . L a b a o p e r a s i m e r u p a k a n s e il s i h a n t a r a l a b a k o t o r d e n g a n b i a y a o p e r a s i .

  .

  V a r i a b e l T e r i k a t ( D e p e n d e n t V a r i a b l e )

  2 V a r i a b e l t e ir k a t a d a l a h v a ir a b e l y a n g n li a i n y a d i p e n g a r u h i o l e h v a ir a b e l b e b a s .

  V a ir a b e l t e ir k a t d a l a m p e n e il it a n i n i a d a l a h a r u s k a s d a r i a k it v ti a s o p e r a s i p e r u s a h a a n p e ir o d e s e t e l a h t a h u n p e n g a m a t a n ( A K O t

  • 1 ) y a ti u a r u s

  k a s o p e r a s i p a d a t a h u n

  2 9 d a n

  2 1 .

  . T e k n i k A n a il s i s H

  U j i S t a it s it k a P . e r s a m a a n R e g r e s i P e n e il it a n i n i m e n g g u n a k a n r e g r e s i il n i e r s e d e r h a n a , y a n g d i g u n a k a n u n t u k m e n g e t a h u i k e m a m p u a n v a ir a b e l b e b a s y a ti u l a b a

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  1 ≤ i s a r e p o a b a L

  > l e b a t t a h p l a n a g n e d ) α ( = t a j a r e d % 5 n = ) f d ( n a s a b e b e k - u ti a y , k h a l m u j h a l m u j n a g n e d i g n a r u k i d l e p m a s s a b e b e l b a ir a v .

  H a m ir e ti d o u ti a y o H n a k a l o n e p n a d n a a m ir e n e p n a u t n e t e k n u p a d a g n u ti h t a li b a p a H g n u ti h t a li b a p a k a l o ti d o a y n k il a b e s n a d l e b a t t ≤

  . b n a k u t n e n e M , t i s u b ir t s i d n a g n e d a H n a d o H n a a m ir e n e p h a r e a d

  1 > 0 i s a r e p o a b a L p a d a h r e t f it i s o p h u r a g n e p r e b s u r a k s a n a p e d a s a m i s a r e p o .

  : a H b

  s u r a p a d a h r e t f it i s o p h u r a g n e p r e b k a d it . n a p e d a s a m i s a r e p o s a k

  p m e m m a l a d i s a r e p o i h u r a g n e i s a r e p o s a k s u r a u ti a y t a k ir e t l e b a ir a v a p e d e k n u h a t u t a s . n

  :t u k ir e b i a g a b e s h a l a d a a y n n a a m a s r e P

  . a .i s i s u t a s n a ij u g n e p n a g n e d a H n a d o H n a k u t n e n e M

  . b P i s a r e p O a b a L s i s e t o p i H n a ij u g n e U s i s e t o p i h b a w a j n e m k u t n n a k u k a li d i n i n a it il e n e p m a l a d n a g n e d i j U n a k n u g g n e m t s e t t h a k g n a L . - i j u h a k g n a l t s e t t : h a l a d a

  a a t n a t s n o K = b s a b e b l e b a ir a v i s e r g e r n e i s if e o K = X 1 i s a r e p o a b a L =

  A 1 + t i s a r e p o s a k s u r =

  1 K n a g n a r e t e : Y

  1 X

  = Y b + a

  : o H b

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  c . M e n e n t u k - a n n li a i t h ti u n g :

  b t S b

  D i m a n a :

  b = k o e if s i e n r e g r e s i S b = s t a n d a r d e v i a s i

  d . M e n e n t u k a n k r ti e ir a p e n g u ij a n : U n t u k H o : b

  1 ≤ L a b a o p e r a s i it d a k b e r p e n g a r u h p o s i it f t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

  H b a :

  1 > L a b a o p e r a s i b e r p e n g a r u h p o s i it f t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

  H o d ti e ir m a : t h ti u n g t ≤ t a b e l d s a n i g ≥ ,

  5 H o d ti o l a k : t h ti u n g t > t a b e l d a n s i g < ,

  5

  e . M e m b u a t s k e i m p u l a n : M e m b u a t k e s i m p u l a n H o d ti e ir m a a p a b li a t h ti u n g ≤ t t a b e l d a n H o d ti o l a k a p a b li a t h ti u n g > t t a b e l d e n g a n it n g k a t s i g n i if k a n s i

  5 % . A p a b li a H o d ti e ir m a b e r a r it l a b a o p e r a s i it d a k b e r p e n g a r u h a r u s k a s o p e r a s i m a s a d e p a n . A p a b li a H o d ti o l a k b e r a tr i l a b a o p e r a s i

  .

  b e r p e n g a r u h a r u s k a s o p e r a s i m a s a d e p a n

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  B A B

  I V G A M B A R A N U M U M S A M P E L . D e s k r i p s i O b y e k P e n e il it a n A

  P e n e il it a n i n i m e n g g u n a k a n d a t a s e k u n d e r , y a ti u d a t a l a p o r a n k e u a n g a n p e r u s a h a a n m a n u f a k t u r y a n g t e r d a tf a r d i B E I d a r i t a h u n 2 8-

  2 1 . D a t a p e r u s a h a a n d i p e r o l e h d a ir w w w i. d x . c o i. d y a n g d i a k s e s p a d a b u l a n O k t o b e r

  2

  1 1 d e n g a n m e m b u k a f li e

  I s s u e r / F i n a n c i a l R e p o r t / S o f t C o p y L a p o r a n

  K e u a n g a n . C a r a p e n a ir k a n s a m p e l d li a k u k a n d e n g a n m e t o d e p e n a ir k a n s a m p e l p u r p o s i f ( p u r p o s i v e s a m p il n g ) . B e r d a s a r k a n k r ti e ir a y a n g s u d a h d ti e t a p k a n s e b e l u m n y a , p e r u s a h a a n y a n g m e n j a d i s a m p e l d a l a m p e n e il it a n i . n i

  S a m p e l d a t a d a l a m p e n e il it a n i n i d a ir t a h u n 2 8-

  2 1 d e n g a n p e ir o d e p e n g a m a t a n 2 t a h u n y a ti u d a ir t a h u n 2 8- 0 2 9 , s e h i n g g a j u m l a h o b s e r v a s i d i d a l a m p e n e il it a n i n i a d a l a h

  2 t a h u n ×

  3 3 p e r u s a h a a n y a ti u

  6 6 t a h u n p e r u s a h a a n . ( D a tf a r n a m a p e r u s a h a a n y a n g m e n j a d i s a m p e l p e n e il it a n d a p a t d i il h a t p a d a l a m p ri a n 1 .) D a t a a r u s k a s o p e r a s i m a s a d e p a n d i a m b i l d a r i d a t a t a h u n

  2

  9 d a n 2 1 d a n u n t u k l a b a m e n g g u n a k a n l a b a o p e r a s i p a d a p e r u s a h a a n m a n u f a k t u r p a d a t a h u n

  2 8 n d 0 a 2 9 , y a n g s e l u r u h n y a t e r d a tf a r p a d a B u r s a E f e k I n d o n e s i a .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  P r o s e d u r P e n y a m p e l a n :

  P e r u s a h a a n m a n u f a k t u r y a n g t e r d a tf - a r s e j a k

  2

  8

  2 1 . .. .. .. .. .. ..

  1

  4

  6 P e r u s a h a a n y a n g m e l a k u k a n m e r g e r .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ) ( P e r u s a h a a n y a n g m e n g a l a m i r u g i b e r s i h .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ) .. (

  2 P e r u s a h a a n y a n g m e n g a l a m i n e t c a s h lf o w s

  p r o v i d e d b y o p e r a it n g a c it v i it e s n e g a it f .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. (

  1 7 ) D a t a o u t il e r .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. (

  9 4 ) J u m l a h s a m p e l y a n g d a p a t d i g u n a k a n .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

  3

  3

  . S t a it s it k D e s k r i p t fi B

  S t a it s it k d e s k ir p it f i n i d li a k u k a n u n t u k m e n d a p a t k a n g a m b a r a n v a ir a b e l . S t a it s it k d e s k ir p it f u n t u k v a ir a b e l t e ir k a t y a ti u a r u s k a s d e p a n d a n v a ir a b e l b e b a s y a ti u l a b a o p e r a s i , a r u s k a s o p e r a s i .

  H a s i l a n a il s i s d a t a p e n e il it a n a k a n d i u r a i k a n d e n g a n s t a it s it k d e s k ir p t fi . H a s i l a n a il s i s d e s k ir p t fi d i t a b e l 1 p a d a v a ir a b e l p e n e il it a n d i s a ij k a n s e b a g a i b e ir k u t :

  T a b e l

  1 H a s i l S t a it s it k D e s k r i p it f D e s c r i p it v e S t a it s it c s

  

V a r i a b e l M i n i m u m M a x i m u m M e a n S t d . D e v i a it o n

  L a b a O p e r a s i 1 .

  7 7 .

  2 6 .

  7

  1

  4 7 .

  2

  9 7 .

  7

  6 7 . .

  8

  6 8 .

  2

  7 2 .

  8 9 .

  2

  3

  2 1 .

  4 8 .

  1

  6 7 .

  1 5 .

  2

  9

  4 A K O 8 .

  8 9 .

  2

  5 9 .

  6

  7

  3 7 .

  5 9 .

  9

  7 5 . .

  8

  5 1 .

  5

  6 9 .

  2

  2 6 .

  8

  7

  8 1 .

  3

  3 5 .

  9

  4 3 .

  3

  4 1 .

  7

  3

  7 M a s a D e p a n D a r i h a s li t s a it s it k d e s k ir p it f p a d a t a b e l 1 d i a t a s d a p a t d i k e t a h u :i

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  1 . L a b a O p e r a s i L a b a p a d a p e r u s a h a a n m a n u f a k t u r m e n g g a m b a r k a n e if s i e n s i m a n e j e r d a l a m m e n g g u n a k a n s u m b e r d a y a p e r u s a h a a n u n t u k m e n g h a s li k a n p r o d u k . L a b a o p e r a s i d i d a p a t k a n d a r i s e il s i h a n t a r a l a b a k o t o r d e n g a n b i a y a o p e r a s i . B i a y a o p e r a s i m e r u p a k a n b i a y a y a n g s e ir n g t e jr a d i d a l a m p e r u s a h a a n d a n s fi a t o p e r a t fi n y a m e m i il k i h u b u n g a n d e n g a n p e n c i p t a a n p e n d a p a t a n . P e n u il s b e r a n g g a p a n b a h w a n li a i l a b a o p e r a s i l e b i h m a m p u m e n g g a m b a r k a n o p e r a s i p e r u s a h a a n d i b a n d i n g k a n d e n g a n l a b a k o t o r , k a r e n a t e l a h d i k u r a n g i d e n g a n b i a y a o p e r a s i . S e d a n g k a n l a b a b e r s i h n li a i n y a d i a n g g a p d i p e n g a r u h i o l e h h a l l a i n d i l u a r k e n d a l i m a n a j e m e n . O l e h k a r e n a i t u d a l a m p e n e il it a n i n i p e n u il s m e n g g u n a k a n a n g k a l a b a o p e r a s i . P a d a p e n e il it a n i n i it d a k t e r d a p a t d a t a l a b a o p e r a s i y a n g b e r n li a i n e g a it f k a r e n a a p a b li a l a b a o p e r a s i b e r n li a i n e g a t fi , d a t a t e r s e b u t d i k a t e g o ir k a n s e b a g a i r u g i o p e r a s .i

  D a r i t a b e l s t a it s it k d i a t a s d a p a t d i k e t a h u i b a h w a n li a i m i n i m u m a t a u n li a i t e r k e c i l d a r i l a b a o p e r a s i s e b e s a r R p 1 .

  7 7 .

  2 6 .

  7

  1 4 ; d a n n li a i m a k s i m u m a t a u n li a i t e r e n d a h d a r i l a b a o p e r a s i R p 7 .

  2

  9 7 .

  7

  6 7 . . . H a s i l t e r s e b u t m e n u n j u k k a n b a h w a b e s a r n y a l a b a o p e r a s i y a n g m e n j a d i s a m p e l p e n e il it a n i n i b e r k i s a r a n t a r a R p

  1 .

  7 7 .

  2 6 .

  7

  1 4 s a m p a i R p 7 .

  2

  9 7 .

  7

  6 7 . . d e n g - a n r a t a r a t a s e b e s a r R p

  8

  6 8 .

  2

  7 2 .

  8 9 .

  2

  3 3 d a n s t a n d a r d e v i a s i s e b e s a r R . 0 p 1 4 . 7 8 1 . 5 6 1 . 5 2 .

  9

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  2 . A r u s K a s O p e r a s i M a s a D e p a n A r u s k a s m a s a d e p a n y a n g m e m i il k i n li a i p o s i it f b e r a tr i p e n g e l u a r a n y a n g d li a k u k a n p e r u s a h a a n u n t u k m e m b i a y a i k e g i a t a n o p e r a s i o n a l l e b i h k e c i l d i b a n d i n g k a n p e n e ir m a a n y a n g d i p e r o l e h p e r u s a h a a n t e r k a i t d e n g a n k e g i a t a n o p e r a s i o n a l n y a .

  D a r i t a b e l s t a it s it k d i a t a s d a p a t d i k e t a h u i b a h w a n li a i m i n i m u m a r u s k a s o p e r a s i m a s a d e p a n s e b e s a r R p 8 .

  8 9 .

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  5 9 .

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  7 3 ; d a n n li a i m a k s i m u m R p 7 .

  5 9 .

  9

  7 5 . . . H a s i l t e r s e b u t m e n u n j u k k a n b a h w a b e s a r n y a a r u s K a s O p e r a s i m a s d e p a n y a n g m e n j a d i s a m p e l p e n e il it a n i n i b e r k i s a r a n t a r a R p 8 .

  8 9 .

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  5 9 .

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  7 5 . . d e n g a n r - a t a r a t a s e b e s a r R p

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  8

  7 8 d a n s t a n d a r d e v i a s i s e b e s a r R . 5 p 1 3 . 3 3 9 . 1 4 3 . 7 4 7 .

  3

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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  = Y 6 1 . 0 8 1 . 2 2 7 . 1 .

  5 7 , +

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  U a d a p a d a g n a y s i s e t o p i h n a ij u g n e p n a d n a h a l a s a m r e p b a w a j n e m k u t n p n a it il e n e h a l e t g n a y a t a d p a d a h r e t k it s it a t s s i s il a n a n a k u k a li d u lr e p i n i

  1 .

  U n u n e m k u t n u n a ij u g n e p n a k a p u r e m i n i t ij h u r a g n e p n a k k u j l e b a ir a v s a b e b i s a r e p o a b a l u ti a y i d a d a g n a y t a k ir e t l e b a ir a v p a d a h r e t l e d o m m a l a d n a p e d a s a m i s a r e p o s a k s u r a u ti a y

  H n u n a k d u s k a m i d i n i l a . i u h a t e g n e m k u t h u r a g n e p h u a j a p a r e b e s i s a r e p o a b a l n a k s a l e j n e m a s a m i s a r e p o s a k s u r a n a p e d

  ( A 5 , i r a d l i c e k h i b e l i s n a k if i n g i s i a li n a li b a p .

  g i s <

  , a k a m ) 5 , w h a b n a k l u p m i s i d t a p a d a i s a r e p o a b a l p a d a h r e t n a k if i n g i s h u r a g n e p r e b

  3

  

V B A B

N A S A H A B M E P

. A H s i s e t o p i n a ij u g n e P

  =

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  . h e l o r e p i d it s it a t s s i s il a n A k i n i n a it il e n e p m a l a d n a k a n u g i d g n a y h a l a d a r a e n il i s e r g e r s i s il a n a a n a h r e d e s . n a k r a s a d r e B r a e n il i s e r g e r s i s il a n a l i s a h a k a n u g g n e m a d n a g r e b n a u t n a b n m o k S S P S m a r g o r p r e t u p h e l o r e p i d .

  3

  1 :t u k ir e b i a g a b e s a d n a g r e b r a e n il i s e r g e r n a a m a s r e p

  

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  . n e d n e p e d l e b a ir a v p a d a h r e t n e d n e p e d n i

  , i s a n i m r e t e d n e i s if e o k r a s e b n i k a m e s a y n k il a b e S , k a m 1 a k g n a i t a k e d n e m l e b a ir a v a u m e s h u r a g n e p a l u p r a s e b n i k a m e s a

  , i s e r g e r n a a m a s r e p u t a u s i s p a d a h r e t n e d n e p e d n i l e b a ir a v a u m e s h u r a g n e p l i c e k n i k a m e s a k a m . n e d n e p e d l e b a ir a v

  , n i k a m e s 1 n a g n e d i a p m a s a k g n a n i t a k e d n e m a n i m r e t e d n e i s if e o k a y n r a s e b l o

  K a y n r a s e b r u k u g n e m k u t n u t a l a u t a u s n a k a p u r e m i s a n i m r e t e d n e i s if e o B a y n r a s e . t a k ir e t l e b a ir a v p a d a h r e t s a b e b l e b a ir a v h u r a g n e p e s a t n e s r e p a r a t n a r a s i k r e b i s a n i m r e t e d n e i s if e o k

  2 )

  .

  H i n i l a i tr a r e b l h u r a g n e p r e b i s a r e p o a b a fi ti s o p n a k if i n g i s n a d p a d a h r e t n a p e d a s a m s a k s u r a .

  4 6 , 4 2 ( g n u ti h t i a li n n a d

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  8

  n a p e d a s a m i s a r e p o s a k s u r a . P n e i s a r e p o a b a l k u t n u t i j u l i s a h n a s a l e j t u k ir e b i a g a b e s h a l a d a :

  , li c e k h i b e l n a h a l a s e k i s n a r e l o t ir a d D

  6 6 , 1 a b a l i s a r e p o r a s e b e s i s n a k if i n g i s i a li n h e l o r e p i d

  8

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V s a b e b t- g n u ti h . g i S

  = 5 , . k a l o ti d H a g g n i h e s )

2 R ( i s a n i m r e t e D n e i s if e o K

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  R R S q u a r e A d j u s t e d R S q u a r e ,

  9

  5 1 0 5 . 9 0 3 ,

  9 a . P r e d i c t o r s : ( C o n s t a n t ,) l a b a o p e r a s i B e s a r n y a p e n g a r u h l a b a o p e r a s i t e r h a d a p a r u s k a s o p e r a s i d a p a t

  2

  d ti u n j u k k a n d e n g a n b e s a r n y a R- S q u a r e R ( ) a t a u k o e f e s i e n d e t e r m i n a s i y a n g b e s a r n y a 0 9 5 , a t a u 9 0,5 % . H a l i n i d a p a t d i a r it k a n b a h w a l a b a o p e r a s i d a p a t m e n j e l a s k a n a r u s k a s o p e r a s i m a s a d e p a n s e b e s a r 90,5 % , s e d a n g k a n s i s a n y a s e b e s a r 9,5 % d ji e l a s k a n o l e h v a ir a b e l l a i n d i l u a r m o d e l p e n e il it a n i n i .

  B P . e m b a h a s a n

  P e n e il it a n i n i b e tr u j u a n u n t u k m e n g e t a h u i a p a k a h l a b a o p e r a s i d a n a r u s k a s o p e r a s i t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

  H i p o t e s i s d a l a m p e n e il it a n i n i b e r b u n y i ” l a b a o p e r a s i b e r p e n g a r u h p o s i it f t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n ” . B e r d a s a r k a n h a s i l a n a il s i s m e n u n j u k k a n b a h w a v a ir a b e l l a b a o p e r a s i b e r n li a i p o s ti fi s e b e s a r ,

  8

  5 8 d a n D n li a i s i g n i if k a n s e b e s a r , l e b i h k e c i l d a ir t o l e r a n s i k e s a l a h a n = ,

  5 . O l e h k a r e n a k o e if s i e n r e g r e s i m e m i il k i a r a h p o s i it f d a n s i g n i if k a n , m a k a d a p a t d i s i m p u l k a n b a h w a l a b a o p e r a s i b e r p e n g a r u h p o s ti fi d a n s i g n i if k a n t e r h a d a p a r u s k a s m a s a d e p a n .

  L a b a m e r u p a k a n h a s i l d a r i p r o s e s m e m p e tr e m u k a n s e c a r a w a j a r a n t a r a s e m u a p e n g h a s li a n d e n g a n s e m u a b i a y a d a l a m p e ir o d e y a n g s a m a ( S u p ir y o n o ,

  1

  9

  9 4 .) L a b a d i s a ij k a n d a l a m L a p o r a n L a b a R u g i y a n g m e r u p a k a n s a l a h s a t u k o m p o n e n d a l a m l a p o r a n k e u a n g a n . L a p o r a n l a b a r u g i a d a l a h s u a t u

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  l a p o r a n y a n g m e n u n j u k k a n p e n d a p a t a - n p e n d a p a t a - n d a n b i a y a b i a y a d a r i s u a t u u n i t u s a h a u n t u k s u a t u p e ir o d e t e tr e n t u ( B a ir d w a n , 2 .)

  L a b a o p e r a s i a d a l a h s e il s i h l e b i h d a r i l a b a k o t o r d e n g a n b i a y - a b i a y a o p e r a s i . B i a y a o p e r a s i t e r d ri i d a r i b i a y a p e n j u a l a n d a n b i a y a a d m i n i s rt a s i d a n u m u m . P e n g u k u r a n l a b a p e n it n g u n t u k m e n e n t u k a n p r e s t a s i p e r u s a h a a n d a n s e b a g a i i n f o r m a s i b a g i p e m b a g i a n d i v i d e n d a n p e n e n t u a n k e b ji a k a n i n v e s t a s i .

  P e n g u k u r a n l a b a ti u b e r m a n f a a t b a g i c a l o n k e p u t u s a n i n v e s t a s i , c a l o n i n v e s t o r p e lr u m e n li a i p e r u s a h a a n d a r i s e g i k e m a m p u a n n y a u n t u k m e m p e r o l e h l a b a b e r s i h s e h i n g g a d i h a r a p k a n p e r u s a h a a n d a p a t m e m b e ir k a n it n g k a t p e n g e m b a il a n y a n g it n g g .i

  D e n g a n d e m i k i a n , s e m a k i n it n g g i a r u s k a s d a r i a k it v ti a s o p e r a s i m e n u n j u k k a n b a h w a p e r u s a h a a n m a m p u b e r o p e r a s i s e c a r a p r o f ti a b l e , k a r e n a d a r i a k it v ti a s o p e r a s i s a j a p e r u s a h a a n d a p a t m e n j a l a n k a n b i s n i s n y a d e n g a n b a i k . J u m l a h a r u s k a s y a n g b e r a s a l d a r i a k it v ti a s o p e r a s i m e r u p a k a n i n d i k a t o r y a n g m e n e n t u k a n a p a k a h d a r i o p e r a s i n y a , p e r u s a h a a n d a p a t m e n g h a s li k a n a r u s k a s y a n g c u k u p u n t u k m e l u n a s i p i n j a m a n , m e m e il h a r a k e m a m p u a n o p e r a s i p e r u s a h a a n , m e m b a y a r d e v i d e n d a n m e l a k u k a n i n v e s t a s i b a r u t a n p a m e n g a n d a l k a n p a d a s u m b e r p e n d a n a a n d a r i l u a r . S e h i n g g a d e n g a n a d a n y a p e n i n g k a t a n a r u s k a s d a r i a k it v ti a s o p e r a s i a k a n m e n i n g k a t k a n a r u s k a s d i m a s a y a n g a k a n d a t a n g .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  B A B

  V I P E N U T U P . K e s i m p u l a n A

  T u j u a n p e n e il it a n i n i a d a l a h u n t u k m e m p e r o l e h b u k t i e m p i ir s m e n g e n a i l a b a o p e r a s i d a l a m m e m p e n g a r u h i a r u s k a s o p e r a s i m a s a d e p a n . B e r d a s a r k a n h a s i l a n a il s i s d a n p e m b a h a s a n y a n g t e l a h d ji e l a s k a n d i b a b s e b e l u m n y a , m a k a k e s i m p u l a n d a r i p e n e il it a n i n i a d a l a h :

  L a b a o p e r a s i b e r p e n g a r u h p o s i it f t e r h a d a p a r u s k a s o p e r a s i m a s a d e p a n .

  . S a r a n B

  B e r d a s a r k a n h a s i l p e n e il it a n y a n g t e l a h d i k e m u k a k a n , d a p a t d i b e ir k a n b e b e r a p a s a r a n s e b a g a i b e ir k u :t 1 . B a g i I n v e s t o r

  B e r d a s a r k a n h a s i l p e n e il it a n d i k e t a h u i b a h w a l a b a o p e r a s i b e r p e n g a r u h t e r h a d a p a r u s k a s m a s a d e p a n . O l e h k a r e n a ti u , b a g i p a r a i n v e s t o r d i s a r a n k a n u n t u k m e m p e r h a it k a n f a k t o r t e r s e b u t a g a r m e m p e r o l e h k e u n t u n g a n y a n g m a k s i m a l d a l a m p a s a r m o d a .l

  2 . P e n e il it a n S e l a n j u t n y a P e n e il it a n s e l a n j u t n y a d i s a r a n k a n m e n a m b a h j u m l a h s a m p e l p e n e il it a n it d a k h a n y a t e r b a t a s p a d a p e r u s a h a a n m a n u f a k t u r , m i s a l n y a d e n g a n m e n a m b a h p e r u s a h a a n p a d a k e l o m p o k p e r b a n k a n . S e l a i n ti u , d i h a r a p k a n j u g a u n t u k m e n a m b a h j u m l a h t a h u n p e n g a m a t a n s e h i n g g a a k a n d i p e r o l e h g a m b a r a n y a n g l e b i h b a i k t e n t a n g k o n d i s i p e r u s a h a a n .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  D A F T A R P U S T A K A

  B a ir d w a n . ( 2 0 . ) A k u n t a n s i B i a y a . E d i s i 3 . Y o g y a k a tr a : B P F E . D j a r w a n t o ,

  2 4 . P o k o k p o k - o k A n a il s a L a p o r a n K e u a n g a n , B a d a n P e n e r b i t F a k u tl a s - E k o n o m i Y o g y a k a tr a , Y o g y a k a tr a . D y c k m a n , T h o m a s R . , R o l a n d E . D u k e s , d a n C h a lr e s J . D a v i s . (

  1

  9

  9 6 ) . A k u n t a n s i

  I n t e r m e d i a t e ( E d i s i T i g a J i il d 2 .) J a k a tr a : E lr a n g g a .

  H a d ,i S y a m s u l . (

  2 6 ) . M e t o d o l o g i P e n e il it a n U n t u k A k u n t a n s i d a n K e u a n g a n . Y o g y a k a tr a : E K O N

  I S I A . H a il m . (

  2 3 ) . M a s a l a h E f e k it v ti a s , P e m a n f a a t a n M o d a l , E if is e n s i d a n R e n t a b li ti a s d a r i K e g i a t a n P e r u s a h a a n . J a k a tr a : B a l a i P u s t a k a .

  P e r n y a t a a n S t a n d a r A k u n t a n s i K e u a n g a n : K e r a n g k a

  I k a t a n A k u n t a n I n d o n e s i a ,

  2 7 .

  D a s a r P e n y u s u n a n d a n P e n y a ij a n L a p o r a n K e u a n g a n , S a l e m b a E m p a ,t J a k a tr a .

  I k a t a n A k u n t a n I n d o n e s i a ,

  2 9 . P e r n y a t a a n S t a n d a r A k u n t a n s i K e u a n g a n N o m o r

  1 t e n t a n g L a p o r a n K e u a n g a n

  , S a l e m b a E m p a ,t J a k a tr a . I k a t a n A k u n t a n I n d o n e s i a ,

  2 9 . P e r n y a t a a n S t a n d a r A k u n t a n s i K e u a n g a n N o m o r

  2 t e n t a n g L a p o r a n A r u s K a s , S a l e m b a E m p a ,t J a k a tr a .

  I m a m G h o z a il ,

  2 6 . A p il k a s i A n a l si i s M u l it v a r i a t e d e n g a n P r o g r a m S P S S , E d i s i R e v i s i , B a d a n P e n e r b i t U n i v e r s ti a s D i p o n e g o r o , S e m a r a n g . P e d o m a n P e n u il s a n S k ir p s .i

  1

  9

  9 8 . Y o g y a k a tr a : U n i v e r s ti a s S a n a t a D h a r m a R a h a r d j o , B u d i ,

  2 7 . K e u a n g a n d a n A k u n t a n s i , E d i s i P e tr a m a , G r a h a lI m u , Y o g y a k a tr a . S e it c , E a r l K ,. J a m e s D . S it c e , K . F r e d S k o u s e n ,

  2 4 . A k u n t a n s i K e u a n g a n M e n e n g a h , J i il d I , S a l e m b a E m p a ,t J a k a tr a .

  S u p ir y o n o , R A (

  1

  9

  9 4 ) . A k u n t a n s i B i a y a . E d i s i 2 . Y o g y a k a tr a : B P F E U G M . S u w a r d j o n o . (

  2 7 ) . T e o r i A k u n t a n s i P e r e k a y a s a a n P e l a p o r a n K e u a n g a n ( E d i s i K e it g a ) . Y o g y a k a tr a : B P F E . W a m b i k a s a (

  2 7 ) , A n a il s i s K e m a m p u a n L a b a d a l a m M e m p e n g a r u h i A r u s K a s m a s a d e p a n p a d a P e r u s a h a a n M a n u f a k t u r g o p u b il c d i I n d o n e s i a . S k ir p s i . Y o g y a k a tr a : U n i v e r s ti a s S a n a t a D h a r m a .

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

  I N A R

  I P M A L A M A N R A T F A D G N A Y N A A H A S U R E P

  L E P M A S

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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  4 PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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  9 PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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  6 PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI

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