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DAFTAR ISI

Halaman

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

HALAMAN NOTA PERSETUJUAN PEMBIMBING ................................ ii

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

SURAT PERNYATAAN .................................................................................. iv

HALAMAN MOTTO ...................................................................................... v

HALAMAN PERSEMBAHAN ...................................................................... vi

KATA PENGANTAR ...................................................................................... vii

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

DAFTAR TABEL ............................................................................................. xiv

DAFTAR GAMBAR ......................................................................................... xv

ABSTRAK ......................................................................................................... xvi

BAB I : PENDAHULUAN

A. Latar Belakang ............................................................................ 1

B. Rumusan Masalah ....................................................................... 5

C. Tujuan Penelitian......................................................................... 5

D. Kegunaan Hasil Penelitian .......................................................... 6

E. Sistematika Penulisan.................................................................. 7

BAB II : LANDASAN TEORI

A. Akuntansi Syariah ....................................................................... 9

1. Pengertian Akuntansi Syariah ............................................... 9

2. Dasar Hukum Akuntansi Syariah.......................................... 14

B. Leverage...................................................................................... 16

1. Pengertian Leverage.............................................................. 16

2. Pembagian Leverage ............................................................. 17

3. Indikator Leverage ............................................................... 19

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C. Solvabilitas.................................................................................. 19

1. Pengertian Solvabilitas.......................................................... 19

2. Tujuan Rasio Solvabilitas ..................................................... 20

3. Pengukuran Solvabilitas........................................................ 21

D. Ukuran Perusahaan...................................................................... 21

1. Pengertian Ukuran Perusahaan.............................................. 21

2. Indikator Ukuran Perusahaan ................................................ 23

E. Laba Per Lembar Saham ............................................................. 25

1. Pengertian Saham .................................................................. 25

2. Pengertian Laba Per Lembar Saham ..................................... 27

3. Pengukuran Laba Per Lembar Saham .................................. 28

F. Hasil Penelitian Terdahulu.......................................................... 29

G. Kerangka Berpikir ...................................................................... 32

H. Hipotesis...................................................................................... 34

1. Pengaruh leverage terhadap laba per lembar saham pada

perusahaan indeks saham Syariah Indonesia periode 2014... 35

2. Pengaruh solvabilitas terhadap laba per lembar saham pada

perusahaan indeks saham Syariah Indonesia periode 2014... 35

3. Pengaruh ukuran perusahaan terhadap laba per lembar

saham pada perusahaan indeks saham Syariah Indonesia

periode 2014 .......................................................................... 36

4. Pengaruh leverage, solvabilitas dan ukuran perusahaan

terhadap laba per lembar saham pada perusahaan indeks

saham Syariah Indonesia periode 2014 ................................. 37

BAB III : METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian.................................................. 38

B. Sumber Data ............................................................................... 38

C. Populasi dan Sampel .................................................................. 39

D. Teknik Pengumpulan Data ......................................................... 41

E. Definisi Operasional.................................................................... 42

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F. Uji Asumsi Klasik ....................................................................... 43

1. Uji Multikolinearitas ............................................................. 43

2. Uji Heteroskedastisitas .......................................................... 44

3. Uji Normalitas ....................................................................... 44

4. AutoKorelasi ......................................................................... 45

G. Analisis Data ............................................................................... 45

1. Analisis Regresi Berganda .................................................... 45

2. Uji t Parsial ............................................................................ 46

3. Hasil Uji Signifikan Parameter Simultan (Uji Statistik F) .... 47

4. Menghitung Koefiesien Determinasi (R) .............................. 48

BAB IV : HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Umum Subyek Penelitian .......................................... 49

1. Sejarah Indeks Saham Syariah Indonesia (ISSI) .................... 49

2. Perkembangan Indeks Saham Syariah Indonesia (ISSI) ........ 50

B. Deskripsi Data Penelitian ............................................................ 51

1. Leverage ................................................................................. 51

2. Solvabilitas ............................................................................ 54

3. Ukuran Perusahaan ................................................................ 56

4. Laba per Lembar Saham ........................................................ 59

C. Uji Asumsi Klasik ....................................................................... 62

1. Uji Multikolinieritas .............................................................. 62

2. Uji Heterokedastisitas............................................................ 63

3. Uji Normalitas ....................................................................... 64

4. Uji Autokorelasi..................................................................... 65

D. Uji Hipotesis................................................................................ 66

1. Analisis Regresi Linier Berganda .......................................... 66

2. Uji Signifikansi Parsial / Uji t................................................ 68

3. Uji F ................................................................................... 70

4. Koefisien Determinasi ........................................................... 71

E. Pembahasan ................................................................................. 73

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1. Pengaruh leverage terhadap laba per lembar saham pada

perusahaan indeks saham Syariah Indonesia periode 2014... 73

2. Pengaruh solvabilitas terhadap laba per lembar saham pada

perusahaan indeks saham Syariah Indonesia periode 2014... 74

3. Pengaruh ukuran perusahaan terhadap laba per lembar

saham pada perusahaan indeks saham Syariah Indonesia

periode 2014 .......................................................................... 75

4. Pengaruh leverage, solvabilitas dan ukuran perusahaan

terhadap laba per lembar saham pada perusahaan indeks

saham Syariah Indonesia periode 2014 ................................. 76

BAB V : PENUTUP

A. Simpulan ..................................................................................... 78

B. Implikasi Penelitian..................................................................... 79

C. Keterbatasan................................................................................ 79

D. Saran ........................................................................................... 80

E. Penutup........................................................................................ 80

DAFTAR PUSTAKA

RIWAYAT HIDUP PENULIS

LAMPIRAN-LAMPIRAN

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DAFTAR TABEL

Tabel Halaman

2.1 Perbedaan Akuntansi Syariah dan Akuntansi Konvensional................. 13

3.1 Sampel Penelitian .................................................................................. 40

3.2 Definisi Operasional .............................................................................. 42

3.3 Pengambilan Keputusan Ada Tidaknya Autokorelasi ........................... 45

4.1 Leverage Sampel Penelitian................................................................... 51

4.2 Statistik Deskriptif Leverage ................................................................. 53

4.3 Solvabilitas Sampel Penelitian............................................................... 54

4.4 Statistik Deskriptif Solvabilitas ............................................................. 56

4.5 Ukuran Perusahaan Sampel Penelitian .................................................. 56

4.6 Statistik Deskriptif Ukuran Perusahaan ................................................. 58

4.7 Laba per lembar Saham Sampel Penelitian ........................................... 59

4.8 Statistik Deskriptif Laba per lembar saham........................................... 61

4.9 Hasil Uji Multikolinieritas ..................................................................... 62

4.10 Hasil Uji Autokorelasi ........................................................................... 65

4.11 Hasil Regresi linier Berganda ................................................................ 66

4.12 Hasil Uji t............................................................................................... 68

4.13 Hasil Uji Statistik F............................................................................... 70

4.14 Interpretasi Koefisien Korelasi .............................................................. 71

4.15 Hasil Koefisien Determinasi .................................................................. 72

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DAFTAR GAMBAR

Halaman

Gambar 2.1 Kerangka Pemikiran .................................................................... 34

4.1 Hasil Uji Heterokedastisitas......................................................... 63

4.2 Hasil Uji Normalitas.................................................................... 64

4.3 Hasil Uji Normalitas .................................................................... 65