ABSTRACT This research is sterssed to the financial statements analysis ability in decision making for giving credit. Credit is one at the principal activities of bank, from giving credit activities bank get a profit as a interest. Giving a credit contain level of risk, so bank must held a thorough assessment of bank basic requirement, which know as 5C (Character, Capacity, Capital, Collateral, Condition of Economy), 7P (Personality, Party, Purpose, Payment, Prospect, Profitability, Protection), 3R (Risk, Rate, Return), be accompanied by assesment with liquidity ratio, solvability ratio, profitability ratio, and activity ratio. Analysis of the financial statement use ratio from bank is use to assets financial condition of one company condition which will apply a credit, so that from analysis result can get financial acessment during the period 3 years from 2005 until 2007. This company is personal property or public company consist of 3 companier, are company A, company B, and company C. Data obtained, collect, and analysed based on desined criteria and aims to knowing the factor that can support effectivity of credit apply assesment statistic. Analysis by using Champion presentation method, it’s count the percentage or answer at the question “yes” against the amount the answer in questioner to test basic assumption which temporary so that can make statistic conclution acept on deny or a hypothesis. Based on analysis result show the percentage at answer the question is 89.10%, it’s mean the ratio at analysis result with using liquidity ratio, solvability ratio, profitability ratio, and activity ratio are very contribute to support effectivity at applying credit assesment, that’s problem can be seen from 3 companies which applying credit. Key words: Financial Statement Analysis, Effectivity, and Credit of Capital
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ABSTRAK Penelitian ini ditekankan pada kemampuan analisis laporan keuangan dalam pengambilan keputusan pemberian kredit. Kredit adalah salah satu kegiatan pokok bank dari hal aktifitas pemberian kredit bank memperoleh keuntungan berupa bunga. Pemberian kredit mengandung tingkat risiko, maka itu bank harus mengadakan penilaian seksama atas dasar syarat-syarat teknis bank yang terkenal dengan 5C (Character, Capacity, Capital, Collateral, Condition of Economy), 7P (Personality, Party, Purpose, Payment, Prospect, Profitability, Protection), 3R (Risk, Rate, Return), disertai penilaian dengan menggunakan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktifitas. Teknis analisis laporan keuangan menggunakan rasio oleh pihak bank dipakai untuk menilai kondisi keuangan suatu kondisi perusahaan yang akan mengajukan permohonan kredit, sehingga dari hasil analisis dapat diperoleh gambaran kondisi keuangan perusahaan. Dalam penelitian ini penulis menggunakan data sekunder berupa laporan keuangan selama kurun waktu 3 tahun dari tahun 2005 sampai dengan 2007. Perusahaan adalah milik perusahaan perorangan atau perusahaan terbuka terdiri dari 3 perusahaan yaitu perusahaan A, perusahaan B, dan perusahaan C. Data diperoleh dan dikumpulkan serta dianalisis berdasarkan kriteria yang ditetapkan yang bertujuan untuk mengetahui faktor yang dapat menunjang efektifitas penilaian permohonan kredit. Analisis statistik dengan menggunakan metoda presentasi champion yaitu menghitung persentase atas jawaban “ya” terhadap jumlah jawaban pada kuesioner, untuk menguji anggapan dasar yang bersifat semantara sehingga dapat diambil simpulan statistik diterima atau ditolaknya hipotesis. Berdasarkan hasil analisis menunjukkan persentase jawaban kuesioner sebesar 89.10%, yang artinya hasil analisis rasio dengan menggunakan rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas sangat berperan dalam menunjang efektifitas penilaian permohonan kredit, hal tersebut dapat dilihat dari tiga perusahaan yang mengajukan permohonan kredit. Kata kunci: analisis laporan keuangan, efektifitas, dan kredit modal kerja
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DAFTAR ISI Halaman HALAMAN JUDUL........................................................................................... i HALAMAN PENGESAHAN ............................................................................. ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ................................. iii KATA PENGANTAR ........................................................................................ iv ABSTRACT .......................................................................................................... viii ABSTRAK .......................................................................................................... ix DAFTAR ISI ....................................................................................................... x DAFTAR GAMBAR .......................................................................................... xiii DAFTAR TABEL ............................................................................................... xiv
BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ................................................................. 1 1.2 Identifikasi Masalah .......................................................................... 5 1.3 Tujuan Penelitian .............................................................................. 6 1.4 Kegunaan Penelitian.......................................................................... 6 1.5 Kontribusi Penelitian......................................................................... 7
BAB II TINJAUAN PUSTAKA 2.1 Rerangka Pemikiran ........................................................................ 10 2.2 Teori Laissez-Faire .......................................................................... 11 2.3 Bank ................................................................................................. 13 2.4 Fungsi Bank......................................................................................14 2.5 Jenis Perbankan..................................................................................15
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2.6 Pengertian, Jenis, dan Prinsip Dasar Pemberian Kredit.....................18 2.6.1 Pengertian Kredit .................................................................... 18 2.6.2 Jenis-Jenis Kredit.................................................................... 19 2.6.3 Prinsip Dasar Pemberian Kredit ............................................. 23 2.7 Laporan Keuangan ........................................................................... 27 2.7.1 Arti Penting Laporan Keuangan ............................................. 27 2.7.2 Karakteristik Kualitatif Laporan Keuangan ........................... 28 2.7.3 Tujuan Analisis Laporan Keuangan ....................................... 30 2.8 Jenis Analisis Rasio Keuangan Yang Utama .................................. 31 2.9 Analisis Laporan Keuangan dalam Menilai Efektifitas Permohonan Kredit Modal Kerja ..................................................... 33
BAB III METODA PENELITIAN 3.1 Objek Penelitian ............................................................................. 39 3.2 Metoda Pengumpulan Data ............................................................ 40 3.3 Operasional Variabel ...................................................................... 40 3.4 Teknik Pengembangan Instrument ................................................. 42 3.5 Analisis Data dan Pengujian Hipotesis .......................................... 43
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian .............................................................................. 46 4.2 Prosedur Permohonan Kredit ......................................................... 46 4.3 Prosedur Analisis Kredit ................................................................ 47 4.4 Lima (5) Analisis dan Evaluasi 5 C ............................................... 50 4.5 Prosedur Keputusan Atas Permohonan Kredit ............................... 55
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4.6 Prosedur Pengawasan Kredit.......................................................... 58 4.7 Proses Penerapan Analisis Laporan Keuangan Terhadap Permohonan Kredit ........................................................................ 60 4.8 Efektifitas Permohonan Kredit ....................................................... 71 4.9 Pengujian Hipotesis ........................................................................ 72 4.9.1 Analisis Laporan Keuangan yang Dilaksanakan Oleh Pihak Bank.....................................................................73 4.10 Peranan Analisis Laporan Keuangan dalam Efektifitas Penilaian Permohonan Kredit ...................................................... 78 4.10.1 Prosedur Dasar Penentuan Keputusan Permohonan Kredit............................................................79 4.11 Pembahasan Analisis Pengujian Hipotesis .................................. 80
BAB V SIMPULAN DAN SARAN 5.1 Simpulan .......................................................................................... 82 5.2 Keterbatasan .................................................................................... 84 5.3 Saran ................................................................................................ 84
DAFTAR PUSTAKA ......................................................................................... 86 LAMPIRAN ........................................................................................................ 88 DAFTAR RIWAYAT HIDUP ............................................................................ 99
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DAFTAR GAMBAR Halaman Gambar 4.4 Bagan Arus Proses Kredit Putusan.................................................. 57
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DAFTAR TABEL Halaman Tabel 3.1 Tabel Operasionalisasi Variabel Penelitian ........................................ 42 Tabel 4.1 Hasil Analisis Rasio Perusahaan A ..................................................... 60 Tabel 4.2Hasil Analisis Rasio Perusahaan B ...................................................... 64 Tabel 4.3Hasil Analisis Rasio Perusahaan C ...................................................... 68 Tabel 4.4Hasil Analisis Rasio Laporan Keuangan Tiga Perusahaan yang Mengajukan Kredit ..................................................................... 74
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