DAFTAR ISI halaman LEMBAR PENGESAHAN LEMBAR PERNYATAAN LEMBAR PERSEMBAHAN INTISARI................................................................................................................. i ABSTRACT.............................................................................................................. ii KATA PENGANTAR ........................................................................................... iii DAFTAR ISI ......................................................................................................... vi DAFTAR TABEL....................................................................................................x DAFTAR GAMBAR ............................................................................................ xii DAFTAR LAMPIRAN........................................................................................ xiii BAB I PENDAHULUAN 1.1 Latar Belakang......................................................................................1 1.2 Perumusan Masalah..............................................................................9 1.3 Tujuan Penelitian................................................................................10 1.4 Manfaat Penelitian..............................................................................11 1.5 Kerangka Pemikiran dan Hipotesis ....................................................11 1.5.1 Kerangka Pemikiran ..................................................................11 1.5.2 Hipotesis ....................................................................................18 BAB II TINJAUAN PUSTAKA 2.1 Teori Corporate Social Responsibility ...............................................19 2.1.1 Triple Bottom Lines ...................................................................21 2.2 Teori Environment..............................................................................22 2.3 Teori Intellectual Capital ...................................................................27 vi
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2.3.1 Resource Based Theory .............................................................29 2.3.2 Knowlegde Based Theory ..........................................................31 2.3.3 Human Capital Theory ..............................................................32 2.3.4 Komponen-komponen Intellectual Capital ...............................33 2.4 Financial Performance Theory ..........................................................36 2.4.1 Pengukuran Kinerja Keuangan..................................................40 2.4.2 Metode Pengukuran Kinerja Keuangan.....................................41 2.4.3 Rasio Profitabilitas ....................................................................42 2.4.4 Teori Return On Assets..............................................................43 2.4.5 Perhitungan Returun On Assets .................................................45 2.5 Pengaruh Variabel Independen Terhadap Variabel Dependen...........46 2.5.1 Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan ............................................................................................46 2.5.2 Pengaruh Environment terhadap Kinerja Keuangan .................47 2.5.3 Pengaruh Intellectual Capital terhadap Kinerja Keuangan .......48 BAB III METODE PENELITIAN 3.1 Objek Penelitian .................................................................................49 3.2 Populasi dan Sampel...........................................................................49 3.2.1 Populasi .....................................................................................49 3.2.2 Sampel .......................................................................................50 3.3 Jenis dan Sumber Data .......................................................................51 3.3.1 Jenis Data...................................................................................51 3.3.2 Sumber Data ..............................................................................51 3.4 Metode Pengumpulan Data ................................................................52 3.5 Variabel dan Operasionalisasi Variabel .............................................52
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3.5.1 Variabel .....................................................................................52 3.5.2 Tabel Operasionalisasi Variabel dan Pengukuran Variabel ......54 3.6 Analisis Data.......................................................................................61 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Pelaksanaan Corporate Social Responsibility pada Bank Perkreditan Rakyat di daerah Banjar, Ciamis, Pangandaran tahun 2013.....................67 4.2 Pelaksanaan Environment pada Bank Perkreditan Rakyat di daerah Banjar, Ciamis, Pangandaran tahun 2013.................................................75 4.3 Pelaksanaan Intellectual Capital pada Bank Perkreditan Rakyat di daerah Banjar, Ciamis, Pangandaran tahun 2013 .....................................81 4.4 Tingkat Return on Assets pada Bank Perkreditan Rakyat di daerah Banjar, Ciamis, Pangandaran tahun 2013.................................................88 4.5 Pengaruh Corporate Social Responsibility, Environment, dan Intellectual Capital terhadap Return on Assets pada Bank Perkreditan Rakyat di daerah Banjar, Ciamis, Pangandaran tahun 2013 secara parsial dan simultan..............................................................................................90 4.5.1 Pengujian Asumsi Klasik........................................................90 4.5.1.1 Uji Normalitas ............................................................90 4.5.1.2 Uji Multikolinearitas ..................................................92 4.5.1.3 Uji Heterokedastisitas.................................................93 4.5.2 Analisis Regresi Linear Berganda .........................................94 4.5.2.1 Koefisien Regresi .......................................................94 4.5.2.2 Koefisien Korelasi dan Determinansi.........................96 4.5.3 Pengujian Hipotesis ................................................................97
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4.5.3.1 Pengaruh Corporate Social Responsibility, Environment, dan Intellectual Capital terhadap Return on Assets pada BPR di daerah Banjar, Ciamis, Pangandaran tahun 2013 secara parsial..................................................................97 4.5.3.2
Pengaruh
Corporate
Social
Responsibility,
Environment, dan Intellectual Capital terhadap Return on Assets pada BPR di daerah Banjar, Ciamis, Pangandaran tahun 2013 secara simultan .............................................................99 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan.......................................................................................103 5.2 Saran .................................................................................................106 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL
No. Tabel
Judul
halaman
1.1
Tabel Jurnal......................................................................................8
3.1
Daftar Bank Perkreditan Rakat yang dijadikan sampel .................50
3.2
Operasional Variabel......................................................................54
4.1 A1
Rekapitulasi Skor Tanggapan Responden pada Dimensi Jangkauan Kepada Orang Miskin dan Minoritas.............................................67
4.1 A2
Rekapitulasi Skor Tanggapan Responden pada Dimensi Jangkauan Pelayanan ......................................................................................69
4.1 A3
Rekapitulasi Skor Tanggapan Responden pada Dimensi Improvement Sosial and Political Capital of Clients.....................70
4.1 A4
Rekapitulasi Skor Tanggapan Responden pada Dimensi Tanggung jawab Perusahaan..........................................................72
4.1 A5
Presentase Skor Jawaban Responden Mengenai Variabel CSR .................................................................................73
4.2 B1
Rekapitulasi Skor Tanggapan Responden pada Dimensi Jejak Ekologis ........................................................................................75
4.2 B2
Rekapitulasi Skor Tanggapan Responden pada Dimensi Mikro Hijau...............................................................................................77
4.2 B3
Rekapitulasi Skor Tanggapan Responden pada Dimensi Lingkungan, Pelayanan Non Keuangan ..........................78
4.2 B4
Persentase Skor Jawaban Responden Mengenai Variabel Environment ...................................................................................80
4.3 C1
Rekapitulasi Skor Tanggapan Responden pada Dimensi Human Capital ...........................................................................................81 x
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4.3 C2
Rekapitulasi Skor Tanggapan Responden pada Dimensi Structural Capital ...........................................................................................83
4.3 C3
Rekapitulasi Skor Tanggapan Responden pada Dimensi Relasional Capital............................................................................................85
4.3 C4
Persentase Skor Jawaban Responden Mengenai Variabel Intellectual Capital ........................................................................86
4.4
ROA dan Nilai Kredit Perusahaan BPR Wilayah Banjar, Ciamis, dan Pengandaran tahun 2013 .........................................................88
4.5 E1
Uji Normalitas................................................................................91
4.5 E2
Uji Multikolinearitas......................................................................92
4.5 E3
Koefisien regresi ............................................................................94
4.5 E4
Koefisien Korelasi dan Koefisien Determinansi............................96
4.5 E5
Uji Hipotesis (Uji t)........................................................................97
4.5 E6
Uji Hipotesis (Uji F ) .....................................................................99
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DAFTAR GAMBAR
No. Gambar
Judul
halaman
1.1
Angkatan Kerja Menurut Tingkat Pendidikan .................................6
1.2
Kerangka Pemikiran.......................................................................17
1.3
Paradigma Kerangka Pemikiran.....................................................18
4.1
Scatterplot .....................................................................................93
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DAFTAR LAMPIRAN
No.
Judul
Lampiran 1
Kuesioner Penelitian ..........................................................................
Lampiran 2
Validitas & Reliabilitas CSR .............................................................
Lampiran 3
Validitas & Reliabilitas Environment ................................................
Lampiran 4
Validitas & Reliabilitas IC .................................................................
Lampiran 5
Kuesioner Yang Valid .......................................................................
Lampiran 6
Tabel ROA dan Nilai Kredit BPR .....................................................
Lampiran 7
Analisis Regresi Berganda ................................................................
Lampiran 8
Laporan Keuangan Publikasi Triwulan PD.BPR BKPD Cijulang ...
Lampiran 7
Jawaban Kuesioner Penelitian PD.BPR BKPD Cijulang .................
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