DAFTAR ISI
HALAMAN JUDUL .......................................................................................... i PERSETUJUAN SKRIPSI ................................................................................. ii PERNYATAAN ORISINALITAS ..................................................................... iii ABSTRACT .......................................................................................................... iv ABSTRAK .......................................................................................................... v MOTTO .............................................................................................................. vi KATA PENGANTAR ....................................................................................... vii DAFTAR ISI ...................................................................................................... x DAFTAR TABEL ............................................................................................... xiv DAFTAR GAMBAR .......................................................................................... xv DAFTAR LAMPIRAN ....................................................................................... xvi
BAB 1 : PENDAHULUAN ................................................................................ 1 1.1 Latar Belakang ............................................................................... 1 1.2 Identifikasi Masalah ....................................................................... 6 1.3 Tujuan Penelitian ........................................................................... 6 1.4 Kegunaan Penelitian ...................................................................... 7 1.5 Sistematika Penulisan .................................................................... 8 BAB 2 : TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS ......................................................................................................... 10 2.1 Landasan Teori ............................................................................... 10
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2.1.1 Bank ...................................................................................... 10 2.1.2 Perbankan Syariah ................................................................ 12 2.1.3 Perbedaan Bank Syariah dengan Bang Konvensional .......... 16 2.1.4 Perbedaan Sistem Bunga dengan Siatem Bagi Hasil ............ 17 2.1.5 Pembiayaan (Aktiva Produktif) ............................................ 19 2.1.6 Produk-Produk Bank Syariah................................................ 21 2.1.7 Manajemen Dana di Bank Syariah........................................ 24 2.1.8 Sumber-Sumber Dana Bank Syariah .................................... 28 2.1.9 Analisis Laporan Keuangan Bank Syariah ........................... 30 2.1.10 Debt Financing ................................................................... 34 2.1.11 Equity Financing ................................................................. 38 2.1.12 Return On Assets (ROA) ..................................................... 41 2.2 Penelitian Terdahulu ...................................................................... 45 2.3 Kerangka Pemikiran ....................................................................... 50 2.4 Hipotesis ........................................................................................ 50 BAB 3 : METODE PENELITIAN ..................................................................... 51 3.1 Objek dan Metode Penelitian Yang Digunakan ............................. 51 3.1.1 Objek Penelitian Yang Digunakan ........................................ 51 3.1.2 Metode Penelitian Yang Digunakan ..................................... 51 3.2 Definisi dan Pengukuran Variabel Penelitian ................................ 52 3.2.1 Definisi Operasional Variabel ............................................... 52 3.2.2 Pengukuran Variabel Penelitian ............................................ 54 3.3 Sumber dan Teknik Pengumpulan Data......................................... 55
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3.3.1 Sumber Pengumpulan Data ................................................... 55 3.3.2 Teknik Pengumpulan Data .................................................... 56 3.4 Populasi dan Sampel ...................................................................... 56 3.4.1 Populasi ................................................................................. 56 3.4.2 Sampel................................................................................... 57 3.5 Pengujian Hipotesis ....................................................................... 59 BAB 4 : HASIL PENELITIAN DAN PEMBAHASAN .................................... 65 4.1 Gambaran Unit Analisis ................................................................. 65 4.1.1 Bank BCA Syariah ................................................................ 65 4.1.2 Bank BJB Syariah ................................................................. 67 4.1.3 Bank BNI Syariah ................................................................. 70 4.1.4 Bank BRI Syariah ................................................................. 72 4.1.5 Bank Mega Syariah ............................................................... 74 4.1.6 Bank Muamalat ..................................................................... 76 4.1.7 Bank Syariah Mandiri ........................................................... 80 4.2 Analisis Hasil Penelitian ................................................................ 83 4.2.1 Debt Financing ..................................................................... 83 4.2.2 Equity Financing ................................................................... 85 4.2.3 Return On Assets ................................................................... 87 4.3 Analisis Pengujian Hipotesis ......................................................... 90 4.3.1 Pengujian Asumsi Klasik ...................................................... 90 4.3.2 Analisis Regresi Linier Berganda ......................................... 95 4.3.3 Koefisien Determinasi........................................................... 97
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4.3.4 Pengujian Koefisien Regresi Secara Simultan ...................... 98 4.3.5 Pengujian Koefisien Regresi Secara Parsial ......................... 100 4.3.5.1 Pengaruh Debt Financing terhadap Return On Assets Bank Umum Syariah ................................................. 101 4.3.5.2 Pengaruh Equity Financing terhadap Return On Assets Bank Umum Syariah ................................................. 103 4.4 Pembahasan .................................................................................... 104 4.4.1 Debt Financing ..................................................................... 104 4.4.2 Equity Financing ................................................................... 107 4.4.3 Return On Assets ................................................................... 110 4.4.4 Pengaruh Debt Financing dan Equity Financing terhadap Return On Assets Bank Umum Syariah ................................ 112 BAB 5 : KESIMPULAN DAN SARAN ............................................................ 119 5.1 Kesimpulan .................................................................................... 119 5.2 Saran .............................................................................................. 121
DAFTAR PUSTAKA ......................................................................................... 123 LAMPIRAN ........................................................................................................ 127
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DAFTAR TABEL
Tabel 2.1.3.1 Perbedaan Bank Syariah dan Bank Konvensional ........................ 16 Tabel 2.1.3.2 Perbandingan Paradigma Bank Syariah & Bank Konvensional ... 17 Tabel 2.1.4.1 Perbedaan Sistem Bunga dengan Sistem Bagi Hasil .................... 18 Tabel 2.1.4.2 Perbandingan antara Bunga dan Bagi Hasil.................................. 18 Tabel 2.2 Persamaan dan Perbedaan Penelitian Terdahulu ................................ 48 Tabel 3.4.2 Tabel Penentuan Sampel .................................................................. 58 Tabel 4.2.1 Gambaran Debt Financing ............................................................... 84 Tabel 4.2.2 Gambaran Equity Financing ............................................................ 86 Tabel 4.2.3 Gambaran Return On Assets ............................................................ 88 Tabel 4.3.1.1 Hasil Pengujian Asumsi Normalitas ............................................. 91 Tabel 4.3.1.2 Hasil Pengujian Asumsi Multikolinieritas .................................... 93 Tabel 4.3.1.4 Hasil Pengujian Asumsi Autokorelasi .......................................... 95 Tabel 4.3.2.1 Hasil Analisis Regresi Linier Berganda ........................................ 96 Tabel 4.3.3 Koefisien Determinasi ..................................................................... 97 Tabel 4.3.4 Pengujian Koefisien Regresi Secara Simultan................................. 99 Tabel 4.3.5 Nilai Statistik Uji Parsial (Uji t)....................................................... 101 Tabel 4.4.1 Total Debt Financing ....................................................................... 104 Tabel 4.4.2 Total Equity Financing .................................................................... 107 Tabel 4.4.3 Total Return On Assets .................................................................... 110
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DAFTAR GAMBAR
Gambar 2.1.7 Siklus Dana di Bank Syariah ....................................................... 25 Gambar 2.1.8 Sumber Dana di Bank Syariah ..................................................... 29 Gambar 2.1.10.1 Skema Murabahah .................................................................. 36 Gambar 2.1.10.2 Skema Salam ........................................................................... 37 Gambar 2.1.10.3 Skema Istishna ........................................................................ 38 Gambar 2.1.11.1 Skema Musyarakah ................................................................. 40 Gambar 2.1.11.2 Skema Mudharabah ................................................................ 41 Gambar 3.5 Daerah Permintaan dan Penolakan Hipotesis (Uji 2 Pihak)............ 63 Gambar 4.2.1 Grafik Debt Financing ................................................................. 85 Gambar 4.2.2 Grafik Equity Financing .............................................................. 87 Gambar 4.2.3 Grafik Return On Assets............................................................... 89 Gambar 4.3.1.1 Grafik Asumsi Normalitas ........................................................ 92 Gambar 4.3.1.3 Hasil Pengujian Asumsi Heteroskedastisitas ............................ 94 Gambar 4.3.4 Daerah Penerimaan dan penolakan H0 Uji Simultan.................... 100 Gambar 4.3.5.1 Daerah Penerimaan dan Penolakan H0 Uji Pengaruh Debt Financing ................................................................................. 102 Gambar 4.3.5.2 Daerah Penerimaan dan Penolakan H0 Uji Pengaruh Equity Financing ................................................................................. 104
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DAFTAR LAMPIRAN
Lampiran 1. Hasil Output SPSS.......................................................................... 128 Lampiran 2. Survei Penelitian Skripsi ................................................................ 129 Lampiran 3. Laporan Keuangan Bank BCA Syariah 2012 dan 2013 ................. 130 Lampiran 4. Laporan Keuangan Bank BJB Syariah 2012 dan 2013 .................. 131 Lampiran 5. Laporan Keuangan Bank BNI Syariah 2012 dan 2013 .................. 132 Lampiran 6. Laporan Keuangan Bank BRI Syariah 2012 dan 2013 .................. 133 Lampiran 7. Laporan Keuangan Bank Mega Syariah 2012 dan 2013 ................ 134 Lampiran 8. Laporan Keuangan Bank Muamalat 2012 dan 2013 ...................... 135 Lampiran 9. Laporan Keuangan Bank Syariah Mandiri 2012 dan 2013 ............ 136 Lampiran 10. Daftar Riwayat Hidup .................................................................. 137
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