daftar isi - eprints.stainkudus.ac.ideprints.stainkudus.ac.id/811/3/03 daftar isi, daftar...

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ix DAFTAR ISI HALAMAN JUDUL ................................................................................ i HALAMAN PERNYATAAN KASLIAN ............................................... ii HALAMAN NOTA PERSETUJUAN PEMBIMBING ........................ iii HALAMAN PENGESAHAN .................................................................. iv HALAMAN PERSEMBAHAN ............................................................... v HALAMAN MOTTO .............................................................................. vi HALAMAN KATA PENGANTAR ........................................................ vii HALAMAN DAFTAR ISI ....................................................................... ix HALAMAN DAFTAR TABEL .............................................................. xiii DAFTAR GAMBAR, GRAFIK, DIAGRAM ........................................ xiv ABSTRAK INDONESIA ......................................................................... xv ABSTRAK ARAB .................................................................................... xvi ABSTRAK INGGRIS .............................................................................. xvii BAB I PENDAHULUAN A. Latar Belakang Masalah ................................................................. 1 B. Rumusan Masalah .......................................................................... 12 C. Tujuan Penelitian ........................................................................... 13 D. Manfaat Penelitian ......................................................................... 14 E. Sistematika Penulisan .................................................................... 15 BAB II LANDASAN TEORI A. Kinerja Keuangan Bank dan Pengukurannya ................................ 16 1. Rasio Keuangan Sebagai Indikator Penilaian Kinerja Perbankan 16 2. Rasio Kecukupan Modal (CAR) .............................................. 17 3. Rasio Kualitas Aktiva Produktif (NPL/NPF) ........................... 19 4. Rasio Likuiditas (LDR/FDR) ................................................... 21 5. Rasio Efisiensi (BOPO) ........................................................... 23 6. Rasio Rentabilitas (ROA) ........................................................ 24 B. Profitabilitas ................................................................................... 25 C. Bank ............................................................................................... 26 1. Pengertian Bank ...................................................................... 26 2. Azas, Fungsi dan Tujuan Bank ............................................... 27

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DAFTAR ISI

HALAMAN JUDUL ................................................................................ iHALAMAN PERNYATAAN KASLIAN ............................................... iiHALAMAN NOTA PERSETUJUAN PEMBIMBING ........................ iiiHALAMAN PENGESAHAN .................................................................. ivHALAMAN PERSEMBAHAN ............................................................... vHALAMAN MOTTO .............................................................................. viHALAMAN KATA PENGANTAR ........................................................ viiHALAMAN DAFTAR ISI ....................................................................... ixHALAMAN DAFTAR TABEL .............................................................. xiiiDAFTAR GAMBAR, GRAFIK, DIAGRAM ........................................ xivABSTRAK INDONESIA ......................................................................... xvABSTRAK ARAB .................................................................................... xviABSTRAK INGGRIS .............................................................................. xvii

BAB I PENDAHULUAN

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

B. Rumusan Masalah .......................................................................... 12

C. Tujuan Penelitian ........................................................................... 13

D. Manfaat Penelitian ......................................................................... 14

E. Sistematika Penulisan .................................................................... 15

BAB II LANDASAN TEORI

A. Kinerja Keuangan Bank dan Pengukurannya ................................ 16

1. Rasio Keuangan Sebagai Indikator Penilaian Kinerja Perbankan 16

2. Rasio Kecukupan Modal (CAR) .............................................. 17

3. Rasio Kualitas Aktiva Produktif (NPL/NPF) ........................... 19

4. Rasio Likuiditas (LDR/FDR) ................................................... 21

5. Rasio Efisiensi (BOPO) ........................................................... 23

6. Rasio Rentabilitas (ROA) ........................................................ 24

B. Profitabilitas ................................................................................... 25

C. Bank ............................................................................................... 26

1. Pengertian Bank ...................................................................... 26

2. Azas, Fungsi dan Tujuan Bank ............................................... 27

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3. Sejarah Berdirinya Bank ......................................................... 27

D. Bank Konvensional ........................................................................ 28

1. Pengertian Bank Konvensional ............................................... 28

2. Kegiatan Usaha Bank Konvensional........................................ 28

E. Bank Syariah .................................................................................. 30

1. Pengertian Bank Syariah .......................................................... 30

2. Sejarah Berdirinya Bank Syariah ............................................. 30

3. Kegiatan Usaha Bank Syariah .................................................. 31

4. Operasional Bank Syariah ........................................................ 31

5. Prinsip Akad Bank syariah ....................................................... 32

F. Perbedaan Bank Konvensional Dan Bank Syariah ........................ 36

1. Akad Dan Aspek Legalitas ....................................................... 36

2. Lembaga Penyelesai Sengketa ................................................. 36

3. Struktur Organisasi .................................................................. 36

4. Bisnis Dan Usaha Yang Dibiayaai ........................................... 36

G. Tinjauan Penelitian Terdahulu ....................................................... 37

H. Kerangka Pemikiran Teoritis ......................................................... 39

1. Pengaruh CAR Terhadap Kinerja Profitabilitas (ROA) .......... 39

2. Pengaruh NPL Terhadap Kinerja Profitabilitas (ROA) ........... 40

3. Pengaruh LDR Terhadap Kinerja Profitabilitas (ROA) ........... 41

4. Pengaruh BOPO Terhadap Kinerja Profitabilitas (ROA) ........ 42

5. Perbandingan Return On Asset (ROA) Pada bank Umum

Syariah dan bank Umum Konvensional ................................... 43

I. Hipotesis ......................................................................................... 45

BAB III METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian ..................................................... 47

B. Sumber Data ................................................................................... 47

C. Populasi dan Sampel ...................................................................... 48

D. Variabel dan Devinisi Operasional ................................................ 49

E. Teknik Pengumpulan Data ............................................................. 52

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F. Teknik Analisis Data ...................................................................... 52

1. Uji Penyimpangan Asumsi Klasik ........................................... 52

2. Analisis Regresi Linier Berganda ............................................ 54

3. Pengujian Hipotesis .................................................................. 55

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Objek Penelitian ........................................................... 59

1. Bank Syariah Mandiri (BSM) .................................................. 59

2. Bank Rakyat Indonesia (BRIS) ................................................ 61

3. Bank Negara Indonesia Syariah (BNIS) .................................. 63

4. Bank Mandiri ........................................................................... 64

5. Bank Rakyat Indonesia (BRI) .................................................. 68

6. Bank Negara Indonesia (BNI) .................................................. 70

B. Data Dan Hasil Analisis Penelitian ................................................ 72

1. Analisis Statistik Deskriptif Variabel Penelitian ...................... 72

2. Hasil Analisis Data Dan Pembahasan ...................................... 74

a. Hasil Pengujian Asumsi Klasik .......................................... 75

1. Uji Normalitas .............................................................. 75

2. Uji Multikolinieritas ..................................................... 79

3. Uji Heterokedastisitas .................................................. 80

4. Uji Autokorelasi ........................................................... 83

b. Hasil Analisis Regresi Dan Pengujian Hipotesis ............... 85

1. Hasil Analisis Regresi Dan Pengujian Hipotesis Bank

Umum Syariah ............................................................. 85

a. Uji Regresi Linier Berganda .................................. 85

b. Uji T ....................................................................... 86

c. Uji F ....................................................................... 90

d. Koefesien Determinasi (R2) ................................... 91

2. Hasil Analisis Regresi Dan Pengujian Hipotesis Bank

Umum Konvensional ................................................. 92

a. Uji Regresi Linier Berganda .................................. 92

b. Uji T ....................................................................... 93

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c. Uji F ....................................................................... 95

d. Koefesien Determinasi (R2) ................................... 96

c. Chow Test .......................................................................... 97

BAB V KESIMPULAN

A. Kesimpulan .................................................................................... 99

B. Implikasi Kebijakan ....................................................................... 101

C. Keterbatasan Penelitian .................................................................. 101

D. Agenda Penelitian Mendatang ....................................................... 101

DAFTAR PUSTAKA

LAMPIRAN-LAMPIRAN

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DAFTAR TABEL

Tebel 1.1 : Bank Umum Konvensional Berdasar Asset ...................... 3

Tabel 1.2 : Bank Syariah Di Indonesia................................................ 5

Tabel 1.3 : Dinamika Rasio ROA, CAR, NPL, LDR Dan BOPO

Bank Umum Syariah Dan Bank Umum Konvensional

Di Indonesia....................................................................... 9

Tabel 3.1 : Operasional Variabel Penelitian........................................ 51

Tabel 4.1 : Stasistic Deskriptif Bank Umum Syariah......................... 73

Tabel 4.2 : Stasistic Deskriptif Bank Umum Konvensional............... 73

Tabel 4.3 : Hasil Perhitungan VIF data Bank Umum Syariah ........... 79

Tabel 4.4 : Hasil Perhitungan VIF data Bank Umum Konvensional . 80

Tabel 4.5 : Hasil Pengujian Heterokedastisitas Bank Umum Syariah 81

Tabel 4.6 : Hasil Pengujian Heterokedastisitas Bank Umum Konvensional 82

Tabel 4.7 : Pengujian Durbin Watson Bank Umum Syariah .............. 84

Tabel 4.8 : Pengujian Durbin Watson Bank Umum Konvensional .... 85

Tabel 4.9 : Hasil Perhitungan regresi Bank Umum Syariah .............. 86

Tabel 4.10 : Hasil Perhitungan Regresi Simultan Bank Umum Syariah 90

Tabel 4.11 : Koefisien Diterminasi Bank Umum Syariah .................... 91

Tebel 4.12 : Hasil Perhitungan Bank Umum Konvensional ................ 92

Tabel 4.13 : Hasil Perhitungan Regresi Simultan Bank Umum Konvensional 96

Tabel 4.14 : Koefisien Diterminasi Bank Umum Konvensional .......... 97

Tabel 4.15 : Uji Chow Test ................................................................... 98

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DAFTAR GAMBAR DAN GRAFIK

Gambar 2.1 : Operasional Bank Umum Syariah ..................................... 32

Gambar 2.2 : Kerangka Berfikir ............................................................. 45

Tabel 4.1 : Stasistic Deskriptif Bank Umum Syariah......................... 73

Tabel 4.2 : Stasistic Deskriptif Bank Umum Konvensional............... 73

Gambar 4.1 : Gambar Histogram Data Bank Umum Syariah ................. 77

Gambar 4.2 : Grafik Normal P Plot Bank Umum Syariah...................... 76

Gambar 4.3 : Grafik Histogram Data Bank Umum Konvensional ......... 77

Gambar 4.4 : Grafik Normal P Plot Bank Umum Mandiri ..................... 78