DAFTAR ISI
ABSTRAK ....................................................................................................
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ABSTRACT ....................................................................................................
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KATA PENGANTAR ...................................................................................
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DAFTAR ISI ..................................................................................................
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DAFTAR TABEL ..........................................................................................
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DAFTAR GAMBAR ................................................................................... xiv DAFTAR LAMPIRAN ..................................................................................
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BAB I PENDAHULUAN ............................................................................. 1.1 Latar Belakang .........................................................................................
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1.2 Identifikasi Masalah .................................................................................
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1.3 Maksud dan Tujuan Penelitian .................................................................
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1.3.1 Maksud Penelitian ..........................................................................
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1.3.2 Tujuan Penelitian ............................................................................
7
1.4 Kegunaan Penelitian ................................................................................
7
1.5 Lokasi dan Waktu Penelitian ...................................................................
8
BAB II TINJAUAN PUSTAKA 2.1 Landasan Teori ........................................................................................
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2.1.1 Commercial Loan Theory ...............................................................
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2.1.2 Teori Keagenan (Agency Theory) .................................................
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2.2 Bank Syariah ............................................................................................
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2.2.1 Pengertian Bank Syariah ................................................................
12
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2.2.2 Perbedaan Bank Syariah dan Bank Konvensional .........................
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2.2.3 Prinsip Dasar Bank Syariah ...........................................................
17
2.2.4 Fungsi dan Peran Bank Syariah .....................................................
19
2.3 Pembiayaan ..............................................................................................
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2.3.1 Pengertian Pembiayaan ..................................................................
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2.3.2 Unsur –Unsur Pembiayaan .............................................................
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2.3.3 Tujuan dan Fungsi Pembiayaan ......................................................
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2.3.4 Kualitas Pembiayaan ......................................................................
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2.4 Financing to Deposit Ratio (FDR) ...........................................................
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2.5 Pembiayaan Bermasalah (Non Performing Financing) ............................
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2.5.1 Pengertian Pembiayaan Bermasalah (Non Performing Financing)..
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2.5.2 Penyebab Pembiayaan Bermasalah (Non Performing Financing) ..
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2.5.3 Dampak Pembiayaan Bermasalah (Non Performing Financing) ....
37
2.5.4 Upaya Penyelesaian Bermasalah (Non Performing Financing) ......
38
2.6 Profitabilitas .............................................................................................
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2.6.1 Pengertian Profitabilitas .................................................................
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2.6.2 Return On Assets (ROA) ...............................................................
44
2.6.3 Return On Equity (ROE) ...............................................................
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2.7 Peneliti Terdahulu ...................................................................................
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2.8 Kerangka Pemikiran ................................................................................
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2.8.1 Pengaruh Financing to Deposit Ratio (FDR) Terhadap Profitabilitas 53 2.8.2 Pengaruh Non Performing Financing (NPF) Terhadap Profitabilitas 54 2.9 Hipotesis Penelitian .................................................................................
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BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian .......................................................................................
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3.2 Populasi Penelitian ..................................................................................
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3.3 Metodologi Penelitian .............................................................................
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3.3.1 Desain Penelitian ...........................................................................
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3.3.2 Jenis dan Sumber Data ..................................................................
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3.3.3 Teknik Pengumpulan Data ............................................................
61
3.4 Operasionalisasi Variabel ........................................................................
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3.5 Penetapan Hipotesis ................................................................................
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3.6 Metode Analisis Data ..............................................................................
66
3.6.1 Statistik Deskriptif .........................................................................
66
3.6.2 Pengujian Asumsi Klasik ...............................................................
66
3.6.2.1 Uji Normalitas ....................................................................
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3.6.2.2 Uji Autokorelasi .................................................................
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3.6.2.3 Uji Multikolinearitas ..........................................................
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3.6.2.4 Uji Heterokedastisitas
.......................................................
70
3.6.3 Analisis Regresi Linear Berganda .................................................
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3.6.4 Pengujian Hipotesis .......................................................................
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3.6.4.1 Koefisien Determinasi (KD) ...............................................
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3.6.4.2 Uji Simultan (Uji Statistik F) ..............................................
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3.6.4.3 Uji Parsial (Uji Statistik t) .................................................
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3.7 Pengambilan Keputusan Hipotesis ..........................................................
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3.8 Penetapan Tingkat Signifikansi ...............................................................
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3.9 Pengolahan Data Statistik .......................................................................
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3.10 Penarikan Kesimpulan .............................................................................
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian .......................................................................................
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4.1.1 Deskripsi Umum Penelitian ..........................................................
77
4.1.2 Deskripsi Data ...............................................................................
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4.1.2.1 Financing to Deposit Ratio (FDR) .....................................
78
4.1.2.2 Non Performing Financing (NPF) .....................................
80
4.1.2.3 Profitabilitas ......................................................................
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4.1.2.3.1 Return On Assets (ROA) ...................................
83
4.1.2.3.2 Return On Equity (ROE) ...................................
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4.2 Analisis Data ............................................................................................
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4.2.1 Analisis Deskriptif .........................................................................
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4.2.2 Hasil Pengujian ..............................................................................
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4.2.2.1 Pengaruh Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Profitabilitas Bank Umum Syariah Periode 2008 – 2012 Dilihat dari Return On Assets (ROA) ........................................................................ 88 4.2.2.1.1 Uji Asumsi Klasik .............................................
89
4.2.2.1.1.1 Uji Normalitas .................................
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4.2.2.1.1.2 Uji Autokorelasi ..............................
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4.2.2.1.1.3 Uji Multikolinearitas .......................
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4.2.2.1.1.4 Uji Heterokedastisitas .....................
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4.2.2.1.2 Analisis Regresi Linear Berganda .....................
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4.2.2.1.3 Pengujian Hipotesis ...........................................
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4.2.2.1.3.1 Koefisien Determinasi ....................
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4.2.2.1.3.2 Pengujian Hipotesis Simultan (Uji F)
96
4.2.2.1.3.3 Pengujian Hipotesis Parsial (Uji t) ...
98
4.2.2.2 Pengaruh Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Profitabilitas Bank Umum Syariah Periode 2008 – 2012 Dilihat dari Return On Equity (ROE) ...................................................................... 101
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4.2.2.2.1 Uji Asumsi Klasik ............................................. 101 4.2.2.2.1.1 Uji Normalitas ................................. 101 4.2.2.2.1.2 Uji Autokorelasi .............................. 102 4.2.2.2.1.3 Uji Multikolinearitas ....................... 103 4.2.2.2.1.4 Uji Heterokedastisitas ..................... 104 4.2.2.2.2 Analisis Regresi Linear Berganda ...................... 106 4.2.2.2.3 Pengujian Hipotesis ........................................... 107 4.2.2.2.3.1 Koefisien Determinasi .................... 107 4.2.2.2.3.2 Pengujian Hipotesis Simultan (Uji F) 109 4.2.2.2.3.3 Pengujian Hipotesis Parsial (Uji t) ... 110 4.3 Pembahasan .............................................................................................. 113 4.3.1 Pengaruh Financing to Deposit Ratio (FDR) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012 ....................................... 113 4.3.2 Pengaruh Non Performing Financing (NPF) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012 ...................................... 116 4.3.3 Pengaruh Financing To Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Profitabilitas Bank Umum Syariah Periode 2008 -2012 ........................................................................ 118
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan .............................................................................................. 121 5.2 Saran ......................................................................................................... 122
DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL
Tabel 2.1
Perbedaan Antara Bank Syariah dan Bank Konvensional .........
14
Tabel 2.2
Perbedaan Antara Bunga dan Bagi Hasil ...................................
15
Tabel 2.3
Indikator Kualitas Pembiayaan ..................................................
25
Tabel 2.4
Kriteria Penilaian Peringkat Non Performing Financing ...........
33
Tabel 2.5
Tabel Perbandingan Skripsi dengan Penelitian Terdahulu ........
49
Tabel 3.1
Bank Umum Syariah .................................................................
58
Tabel 3.2
Operasionalisasi Variabel ..........................................................
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Tabel 4.1
Daftar Bank Umum Syariah sebagai sampel penelitian ............
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Tabel 4.2
Gambaran Financing to Deposit Ratio (FDR) Bank Syariah .....
79
Tabel 4.3
Gambaran Non Performing Financing (NPF) Bank Syariah ......
81
Tabel 4.4
Gambaran Return On Assets (ROA) Bank Syariah ...................
83
Tabel 4.5
Gambaran Retun On Equity (ROE) Bank Syariah .....................
85
Tabel 4.6
Statistik Deskriptif .....................................................................
87
Tabel 4.7
Hasil Uji Autokorelasi (ROA) ...................................................
90
Tabel 4.8
Hasil Uji Multikolinearitas (ROA) ...........................................
91
Tabel 4.9
Analisis Regresi Linear Berganda (ROA) .................................
93
Tabel 4.10
Analisis Koefisien Determinasi Simultan (ROA) ......................
95
Tabel 4.11
Analisis Koefisien Determinasi Parsial (ROA) .........................
96
Tabel 4.12
Pengujian Hipotesis Simultan (ROA) ........................................
97
Tabel 4.13
Pengujian Hipotesis Parsial X1 (ROA) .....................................
99
Tabel 4.14
Pengujian Hipotesis Parsial X2 (ROA) ..................................... 100
Tabel 4.15
Hasil Uji Autokorelasi (ROE) ................................................... 103
Tabel 4.16
Hasil Uji Multikolinearitas (ROE) ............................................ 104
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Tabel 4.17
Analisis Regresi Linear Berganda (ROE) .................................. 106
Tabel 4.18
Analisis Koefisien Determinasi Simultan (ROE) ...................... 107
Tabel 4.19
Analisis Koefisien Determinasi Parsial (ROE) ........................... 108
Tabel 4.20
Pengujian Hipotesis Simultan (ROE) ........................................ 110
Tabel 4.21
Pengujian Hipotesis Parsial X1 (ROE) ...................................... 111
Tabel 4.22
Pengujian Hipotesis Parsial X2 (ROE) ..................................... 112
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DAFTAR GAMBAR
Gambar 1.1
Perkembangan Profitabilitas Bank Syariah ............................
5
Gambar 2.1
Kerangka Pemikiran ...............................................................
55
Gambar 4.1
Grafik Uji Normalitas Data (ROA)
.......................................
89
Gambar 4.2
Grafik Uji Heterokedastisitas (ROA) .....................................
92
Gambar 4.3
Grafik Uji Normalitas Data (ROE) ......................................... 102
Gambar 4.4
Grafik Uji Heterokedastisitas (ROE) ..................................... 105
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DAFTAR LAMPIRAN
Lampiran 1
: Tabulasi Data
Lampiran 2
: Hasil Output SPSS
Lampiran 3
: Tabel t, Tabel F dan Tabel Durbin Watson
Lampiran 4
: Laporan Keuangan Triwulan Bank Syariah Mandiri Periode 20082012, Laporan Keuangan Triwulan Bank Muammalat Periode 20082012 dan Laporan Keuangan Triwulan Bank Mega Syariah Periode 20082012
Lampiran 5
: Kartu Bimbingan Skripsi
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