ABSTRACT Compare Analysis the Financial Ratios Before and After Implementation of PSAK 55 (Revised 2011) on the Banks Listed on the Indonesian Stock Exchange period 2009-2013
This study aimed to compare the financial ratios before and after implementation of PSAK 55 (revised 2011) on the banks listed on the Indonesian Stock Exchange period 2009-2013. Ratios which will be analyzed in this study are Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Return On Assets, Net Profit Margin, and Return On Common Equity. Samples were takeb by using purposive sampling method. Analysis method was used paired samples t-test and wilcoxon signed rank test. The results of this study indicate that there are differences in Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Net Profit Margin, dan Return On Common Equity after implementation of PSAK 55 (revised 2011). However, there was no difference in Current Ratio, and Return On Assets. Keywords:
PSAK 55 (revised 2011), Banks, Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Return On Assets, Net Profit Margin, Return On Common Equity.
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ABSTRAK Analisis Perbandingan Rasio Keuangan Sebelum dan Sesudah Penerapan PSAK 55 (Revisi 2011) pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013
Penelitian ini bertujuan untuk membandingkan perbandingan rasio keungan sebelum dan sesudah penerapan Pernyataan Standar Akuntansi (PSAK) 55 (revisi 2011) pada perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Adapun rasio keuangan yang akan dianalisis adalah Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Return On Assets, Net Profit Margin, dan Return On Common Equity. Sampel diambil dengan menggunakan metode purposive sampling. Metode analisis data menggunakan paired samples t-test dan wilcoxon signed rank test. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan pada Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Net Profit Margin, dan Return On Common Equity sesudah penerapan PSAK 55 (revisi 2011). Namun tidak terdapat perbedaan pada Current Ratio, Return On Assets. Kata-kata Kunci: PSAK 55 (Revisi 2011), Bank, Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Equity Ratio, Total Debt to Total Assets Ratio, Return On Assets, Net Profit Margin, Return On Common Equity.
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DAFTAR ISI
Halaman HALAMAN JUDUL..................................................................................................... i HALAMAN PENGESAHAN...................................................................................... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ......................................... iii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN ....................................... iv KATA PENGANTAR ................................................................................................. v ABSTRACT ................................................................................................................. vii ABSTRAK ................................................................................................................ viii DAFTAR ISI ............................................................................................................... ix DAFTAR GAMBAR ................................................................................................. xii DAFTAR TABEL ..................................................................................................... xiii DAFTAR LAMPIRAN .............................................................................................. xv
BAB I
PENDAHULUAN ....................................................................................... 1 1.1. Latar Belakang .................................................................................. 1 1.2. Identifikasi Masalah ........................................................................... 7 1.3. Maksud dan Tujuan Penelitian ........................................................... 8 1.4. Kegunaan Penelitian........................................................................... 9
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BAB II
KAJIAN PUSTAKA, RERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS............................................................. 10 2.1. Kajian Pustaka.................................................................................. 10 2.1.1. Bank ..................................................................................... 10 2.1.2. PSAK 55 Instrumen Keuangan: Pengakuan dan Pengukuran ................................................. 16 2.1.3. Analisis Rasio ....................................................................... 25 2.2. Rerangka Pemikiran ......................................................................... 29 2.3. Pengembangan Hipotesis ................................................................. 29
BAB III METODE PENELITIAN .......................................................................... 32 3.1. Subjek Penelitian.............................................................................. 32 3.2. Populasi dan Sampel Penelitian ....................................................... 32 3.3. Metode Pengumpulan Data .............................................................. 33 3.4. Metode Analisis Data ....................................................................... 33 3.5. Prosedur dalam Program SPSS ........................................................ 34 3.5.1. Uji Normalitas ...................................................................... 34 3.5.2. Paired Samples T-Test ......................................................... 35 3.5.3. Wilcoxon Signed Rank Test .................................................. 38
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................................... 41 4.1. Hasil Penelitian ................................................................................ 41
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4.1.1. Rasio Likuiditas.................................................................... 42 4.1.2. Rasio Solvabilitas ................................................................. 45 4.1.3. Rasio Profitabilitas ............................................................... 47 4.2. Pembahasan ...................................................................................... 50 4.2.1. Rasio Likuiditas.................................................................... 50 4.2.2. Rasio Solvabilitas ................................................................. 51 4.2.3. Rasio Profitabilitas ............................................................... 52
BAB V
SIMPULAN DAN SARAN....................................................................... 55 5.1. Simpulan .......................................................................................... 55 5.2. Saran................................................................................................. 59
DAFTAR PUSTAKA ................................................................................................ 60 LAMPIRAN ............................................................................................................... 61 RIWAYAT HIDUP (CURRICULUM VITAE) .......................................................... 77
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DAFTAR GAMBAR Halaman Gambar I
Rerangka Pemikiran ............................................................................ 29
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DAFTAR TABEL Halaman Tabel I
Uji Normalitas pada Current Ratio .................................................... 42
Tabel II
Uji Wilcoxon Signed Rank Test pada Current Ratio .......................... 42
Tabel III
Uji Normalitas pada Quick Ratio ....................................................... 43
Tabel IV
Uji wilcoxon Signed Rank Test pada Quick Ratio .............................. 43
Tabel V
Uji Normalitas pada Cash Ratio ......................................................... 44
Tabel VI
Uji wilcoxon Signed Rank Test pada Cash Ratio ............................... 44
Tabel VII
Uji Normalitas pada Total Debt to Equity Ratio ................................ 45
Tabel VIII
Uji wilcoxon Signed Rank Test pada Total Debt to Equity Ratio.................................................................. 45
Tabel IX
Uji Normalitas pada Total Debt to Total Assets Ratio ....................... 46
Tabel X
Uji wilcoxon Signed Rank Test pada Total Debt to Total Assets Ratio......................................................... 46
Tabel XI
Uji Normalitas pada Return On Assets ............................................... 47
Tabel XII
Uji wilcoxon Signed Rank Test pada Return On Assets ..................... 47
Tabel XIII
Uji Normalitas pada Net Profit Margin .............................................. 48
Tabel XIV
Uji Paired Samples T-Test pada Net Profit Margin ........................... 48
Tabel XV
Uji wilcoxon Signed Rank Test pada Net Profit Margin .................... 49
Tabel XVI
Uji Normalitas pada Return On Common Equity ................................................................ 49
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Tabel XVII
Uji wilcoxon Signed Rank Test pada Return On Common Equity ................................................................ 50
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DAFTAR LAMPIRAN
Halaman Lampiran A
Data Current Ratio Tahun 2009-2013 ............................................... 61
Lampiran B
Data Quick Ratio Tahun 2009-2013 .................................................. 63
Lampiran C
Data Cash Ratio Tahun 2009-2013 .................................................... 65
Lampiran D
Data Total Debt to Equity Ratio Tahun 2009-2013 ........................... 67
Lampiran E
Data Total Debt to Total assets Ratio Tahun 2009-2013................... 69
Lampiran F
Data Return On Assets Tahun 2009-2013 .......................................... 71
Lampiran G
Data Net Profit Margin Tahun 2009-2013 ......................................... 73
Lampiran H
Data Return On Common Equity Tahun 2009-2013 .......................... 75
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