daftar isi - isi_1.pdf · daftar isi halaman judul ... kata pengantar ..... viii daftar isi ... bab

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xi

DAFTAR ISI

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

HALAMAN PENGESAHAN.......................................................................... ii

HALAMAN PENGESAHAN LULUS UJIAN ............................................... iii

PERNYATAAN ORISINILITAS SKRIPSI.................................................... iv

MOTTO DAN PERSEMBAHAN ................................................................... v

ABSTRACT..................................................................................................... vi

ABSTRAKSI ................................................................................................... vii

KATA PENGANTAR ..................................................................................... viii

DAFTAR ISI.................................................................................................... xi

DAFTAR TABEL............................................................................................ xv

DAFTAR GAMBAR ....................................................................................... xvi

DAFTAR LAMPIRAN.................................................................................... xvii

BAB I PENDAHULUAN........................................................................... 1

1.1 Latar Belakang Penelitian......................................................... 1

1.2 Rumusan Masalah .................................................................... 7

1.3 Tujuan Penelitian...................................................................... 7

1.4 Manfaat Penelitian.................................................................... 8

BAB II KAJIAN PUSTAKA ....................................................................... 9

2.1 Landasan Teori ......................................................................... 9

2.1.1 Sharia Enterprise Theory................................................ 9

2.1.2 Teori Proprietary/Teori Kepemilikan............................. 10

2.1.3 Bank syariah .................................................................. 10

2.2 Variabel Penelitian ................................................................... 11

2.2.1 Zakat................................................................................ 11

xii

2.2.2 Pengungkapan Islamic Social Reporting ........................ 13

2.2.3 Corporate Social Responsibility ..................................... 16

2.2.4 Kinerja Keuangan Perusahaan ........................................ 17

2.3 Penelitian Terdahulu ....................................................... 19

2.4 Kerangka Pemikiran Teoritis dan Perumusan Hipotesis .......... 21

2.4.1 Kerangka Pemikiran Teoritis .......................................... 21

2.4.2 Perumusan Hipotesis....................................................... 22

2.4.2.1 Pengaruh Zakat Terhadap Kinerja Keuangan ... 22

2.4.2.2 Pengaruh Pengungkapan Islamic Social

Reporting Terhadap Kinerja Keuangan ............ 23

2.4.2.3 Pengaruh Dana Pihak Ketiga sebagai Variabel

Intervening dari Zakat Terhadap Kinerja

Keuangan .......................................................... 25

BAB III METODE PENELITIAN ................................................................ 26

3.1 Variabel dan Definisi Operasional Variabel dan Pengukuran

Variabel .................................................................................... 26

3.1.1 Variabel Penelitian.......................................................... 26

3.1.1.1 Variabel Independen ......................................... 26

3.1.1.2 Variabel Dependen ........................................... 26

3.1.1.3 Variabel Intervening (Mediasi)......................... 26

3.1.2 Jenis Penelitian................................................................ 27

3.1.3 Definisi Operasional Variabel dan Pengukuran Variabel 27

3.1.3.1 Variabel Independen (Zakat dan ISR) .............. 27

3.1.3.2 Variabel Dependen ........................................... 28

3.2 Jenis dan Sumber Data ............................................................. 29

3.3 Populasi dan Sampel................................................................. 30

xiii

3.4 Teknik Pengumpulan Data ....................................................... 30

3.5 Teknik Analisis......................................................................... 31

3.5.1 Analisis deskripif ............................................................ 31

3.5.2 Uji asumsi klasik............................................................. 31

3.5.2.1 Uji Normalitas................................................... 31

3.5.2.2 Uji Multikolinearitas......................................... 32

3.5.2.3 Uji Autokorelasi................................................ 33

3.5.2.4 Uji Heteroskedastisitas ..................................... 33

3.5.3 Uji Regresi Linier Berganda ........................................... 34

3.5.4 Uji Goodness Of Fit ....................................................... 34

3.5.4.1 Koefisien Determinasi (R2)............................... 34

3.5.4.2 Uji F (Uji simultan atau uji Model/Uji Anova) 35

3.5.4.3 Uji T (uji parsial) .............................................. 35

BAB IV HASIL PENELITIAN DAN PEMBAHASAN............................... 37

4.1 Hasil Penelitian......................................................................... 37

4.1.1 Gambaran Umum Objek Penelitian ................................ 37

4.1.2 Deskripsi Variabel........................................................... 38

4.1.2.1 Analisis Statistik Deskriptif .............................. 38

4.1.2.2 Uji Asumsi Klasik............................................. 39

4.1.2.2.1 Uji Normalitas .................................. 39

4.1.2.2.2 Uji Multikolinieritas ......................... 40

4.1.2.2.3 Uji Heteroskedastisitas ..................... 41

4.1.2.2.4 Uji Autokorelasi ............................... 43

4.1.2.3 Persamaan Regresi Berganda............................ 43

4.1.2.4 Uji Regresi Simultan (Uji F)............................. 45

4.1.2.5 Uji T.................................................................. 46

xiv

4.1.2.6 Koefisien Determinasi ...................................... 47

4.1.2.7 Uji Hipotesis ..................................................... 52

4.1.3 Pembahasan..................................................................... 54

4.1.3.1 Pengaruh Alokasi Dana Zakat terhadap

Kinerja Keuangan ............................................. 54

4.1.3.2 Pengaruh Islamic Social Reporting terhadap

Kinerja Keuangan ............................................. 56

4.1.3.3 Pengaruh Dana Pihak Ketiga terhadap Kinerja

Keuangan .......................................................... 57

BAB V PENUTUP ....................................................................................... 59

5.1 Kesimpulan............................................................................... 59

5.2 Keterbatasan ............................................................................. 59

5.3 Saran ......................................................................................... 60

DAFTAR PUSTAKA ...................................................................................... 61

LAMPIRAN..................................................................................................... 64

xv

DAFTAR TABEL

Tabel 4.1. Data Hasil Pemilihan Sampel................................................... 37

Tabel 4.2 Statistik Deskriptif.................................................................... 39

Tabel 4.3. Uji Normalitas Data Nomral .................................................... 40

Tabel 4.4. Uji Multikolinearitas ................................................................ 41

Tabel 4.5 Uji Autokorelasi ....................................................................... 43

Tabel 4.6 Hasil Regresi ............................................................................ 44

Tabel 4.7. Hasil Uji Signifikansi Secara Simultan .................................... 45

Tabel 4.8. Hasil Uji T ................................................................................ 46

Tabel 4.9. Koefisien Determinasi .............................................................. 47

Tabel 4.10. Hasil Regresi DPK terhadap ROE............................................ 48

Tabel 4.11. Hasil Regresi DPK terhadap ROA ........................................... 49

Tabel 4.12. Hasil Regresi ADZ terhadap ROE ........................................... 50

Tabel 4. 13. Hasil Regresi ADZ terhadap ROA........................................... 51

Tabel 4.14. Hasil Regresi ADZ terhadap DPK ........................................... 51

Tabel 4.15. Perbandingan Rata-Rata Jumlah Zakat Dan ROE Tahun

2010-2014................................................................................. 55

xvi

DAFTAR GAMBAR

Gambar 2.1. Kerangka Pemikiran Teoritis ..................................................... 22

Gambar 4.1. Hasil Anal

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