iii DAFTAR ISI Halaman HALAMAN SAMPUL..................................... i HALAMAN PENGESAHAN................................. ii DAFTAR ISI......................................... iii I. PENDAHULUAN ................................... 1 A. Latar Belakang.............................. 1 B. Rumusan Masalah............................. 3 C. Tujuan Penelitian .......................... 3 D. Manfaat Penelitian.......................... 4 II. TINJAUAN PUSTAKA .............................. 6 A. Kajian Teori................................ 6 1.............................Kegunaan Informasi Akuntansi .......................................... 6 2...................................Laporan Keuangan .......................................... 12 3..............................Analisis Laporan Keuangan .......................................... 29 4..................................Kinerja Perusahaan .......................................... 33 5..................................Pengukuran Kinerja .......................................... 34 6...............................Analisis Rasio Keuangan .......................................... 35 B. PenelitianTerdahulu......................... 40 III.......................................METODE PENELITIAN ............................................... 41 A. Lokasi danWaktu Penelitian.................. 41 B. Jenis dan Sumber Data....................... 41 C. Teknik Pengumpulan Data..................... 42 D. Metode Analisis Data........................ 42