DAFTAR ISI KATA PENGANTAR .......................................................................................... i UCAPAN TERIMAKASIH .................................................................................. ii DAFTAR ISI ......................................................................................................... v DAFTAR TABEL ................................................................................................. viii DAFTAR GAMBAR ............................................................................................ ix DAFTAR LAMPIRAN ......................................................................................... x BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ...............................................................................
1
1.2 Rumusan Masalah ........................................................................................
11
1.3 Tujuan dan Kegunaan Penelitian .................................................................
12
1.3.1 Tujuan Penelitian ...................................................................................
12
1.3.2 Kegunaan Penelitian ..............................................................................
12
BAB II KAJIAN PUSTAKA, KERANGKA BERPIKIR DAN HIPOTESIS 2.1 Kajian Pustaka.................................................................................................
13
2.1.1 Risiko Pembiayaan ....................................................................................
13
2.1.2 Kinerja Perusahaan....................................................................................
20
2.1.3 Pengertian Analisis Rasio Keuangan .......................................................
21
2.1.4 Kegunaan Analisis Rasio Keuangan ........................................................
21
2.1.5 Rasio Profitabilitas / Rentabilitas .............................................................
22
2.1.5.1 Return on Assets (ROA) .....................................................................
23
2.2 Penelitian Terdahulu .......................................................................................
24
2.3 Kerangka Pemikiran ........................................................................................
26
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2.4 Hipotesis..........................................................................................................
30
BAB III METODE PENELITIAN 3.1 Obyek Penelitian .............................................................................................
31
3.2 Metode Penelitian............................................................................................
31
3.2.1 Desain Penelitian......................................................................................
31
3.2.2 Definisi dan Operasionalisasi Variabel ...................................................
32
3.2.2.1 Variabel Independen ........................................................................
32
3.2.2.2 Variabel Dependen ...........................................................................
32
3.2.3 Populasi dan Sampel ................................................................................
34
3.2.4 Teknik Pengumpulan Data .......................................................................
34
3.2.5 Teknik Analisis Data ...............................................................................
35
3.2.5.1 Analisis Deskriptif ...........................................................................
35
3.2.5.2 Uji Asumsi Klasik ............................................................................
36
3.2.5.2.1 Uji Normalitas ...........................................................................
36
3.2.5.2.2 Uji Autokorelasi ........................................................................
37
3.2.5.2.3 Uji Heteroskedastisitas ..............................................................
37
3.2.5.3 Regresi Data Panel ...........................................................................
38
3.2.5.4 Metode Pemilihan Data ....................................................................
42
3.2.5.5 Rancangan Pengujian Hipotesis .......................................................
44
3.2.5.6 Menghitung Koefisien Determinasi dan Pengujian Kriteria ............
44
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ...............................................................................................
46
4.1.1 Tinjauan Umum .......................................................................................
46
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4.1.2 Dekripsi Hasil Penelitian..........................................................................
49
4.1.2.1 Deskripsi Risiko Pembiayaan pada Bank Umum Syariah ...............
51
4.1.2.2 Deskripsi Kinerja Bank Umum Syariah...........................................
56
4.1.3 Analisis Data Statistik dan Pengujian Hipotesis ......................................
60
4.1.3.1 Uji Asumsi Klasik ............................................................................
60
4.1.3.1.1 Uji Normalitas ...........................................................................
60
4.1.3.1.2 Uji Heteroskedastisitas ..............................................................
62
4.1.3.1.3 Uji Autokorelasi ........................................................................
63
4.1.3.1.4 Uji Linieritas .............................................................................
64
4.1.3.2 Pemilihan Model ...............................................................................
65
4.1.3.2.1 Uji Chow ...................................................................................
65
4.1.3.3 Pengujian Hipotesis Hasil Penelitian ................................................
66
4.1.3.4 Pengujian Kriteria Koefisien .............................................................
68
4.1.3.5 Koefisien Determinasi .......................................................................
69
4.2 Pembahasan .....................................................................................................
70
4.2.1 Risiko Pembiayaan Bank Umum Syariah pada tahun 2010-2012 ............
70
4.2.2 Kinerja Bank Umum Syariah pada tahun 2010-2012 ...............................
72
4.2.3 Pengaruh Risiko Pembiayaan terhadap Kinerja Perusahaan .....................
74
BAB V KESIMPULAN DAN SARAN 5.1 Simpulan .........................................................................................................
77
5.2 Saran ................................................................................................................
78
DAFTAR PUSTAKA ...........................................................................................
79
LAMPIRAN-LAMPIRAN
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DAFTAR TABEL Tabel 2.1 Penelitian Terdahulu .............................................................................
24
Tabel 3.1 Operasionalisasi Variabel .....................................................................
31
Tabel 3.2 Bank Umum Syariah di Indonesia ........................................................
34
Tabel 3.3 Pedoman Interpretasi Koefisien Korelasi .............................................
45
Tabel 4.1 Bank Umum Syariah di Indonesia ........................................................
47
Tabel 4.2 Risiko Pembiayaan Bank Umum Syariah di Indonesia pada 2010 .......
52
Tabel 4.3 Risiko Pembiayaan Bank Umum Syariah di Indonesia pada 2011 .......
53
Tabel 4.4 Risiko Pembiayaan Bank Umum Syariah di Indonesia pada 2012 .......
54
Tabel 4.5 Tingkat Pengembalian Asset (ROA) Bank Umum Syariah Tahun 2010-2012 .............................................................................................................
57
Tabel 4.6 Uji Normalitas Data ..............................................................................
61
Tabel 4.7 Uji Glejser .............................................................................................
62
Tabel 4.8 Uji Autokorelasi ....................................................................................
64
Tabel 4.9 Uji Linieritas .........................................................................................
65
Tabel 4.10 Uji Chow .............................................................................................
66
Tabel 4.11 Analisis Regresi Data Panel ................................................................
67
Tabel 4.12 Koefisien Korelasi...............................................................................
68
Tabel 4.13 Koefisien Determinasi.........................................................................
69
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DAFTAR GAMBAR
Gambar 1.1 Pertumbuhan Aset, DPK dan Pembiayaan Bank Umum Syariah dan Unit Usaha Syariah 2010-2012 ......................................................................
2
Gambar 1.2 Proyeksi Growth Asset, DPK dan Pembiayaan Perbankan Syariah Tahun 2012 ...........................................................................................................
3
Gambar 1.3 Perbandingan Return on Asset Bank Umum Syariah dan Bank Konvensional 2010-2012 ......................................................................................
6
Gambar 1.4 Pertumbuhan Laba Bersih Bank Umum Syariah dan Bank Umum 2010-2012 .............................................................................................................
6
Gambar 1.5 Non Performing Finance 2010-2012 ................................................
7
Gambar 2.1 Kerangka Pemikiran ..........................................................................
30
Gambar 2.2 Skema Hubungan Variabel ...............................................................
30
Gambar 4.1 Pertumbuhan Laba Bersih Bank Umum Syariah 2010-2012 ............
59
Gambar 4.2 Kurva Normalitas ..............................................................................
61
Gambar 4.3 Scatterplot..........................................................................................
63
Gambar 4.4 Perbandingan Risiko Pembiayaan BUS dan Bank Konvensional.....
70
Gambar 4.5 Perbandingan ROA BUS dan Bank Konvensional ...........................
73
Isna Machmudin, 2013 PENGARUH RISIKO PEMBIAYAAN TERHADAP KINERJA PERUSAHAAN : STUDI PADA BANK UMUM SYARIAH PADA TAHUN 2010 - 2012 Universitas Pendidikan Indonesia | Repository.upi.edu | Perpustakaan.upi.edu
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DAFTAR LAMPIRAN
Lampiran 1
: Data Penelitian
Lampiran 2
: Hasil Perhitungan SPSS 19 dan EViews 7
Lampiran 3
: SK Pembimbing, Formulir Bimbingan dan Formulir Revisi
Lampiran 4
: Riwayat Hidup
Isna Machmudin, 2013 PENGARUH RISIKO PEMBIAYAAN TERHADAP KINERJA PERUSAHAAN : STUDI PADA BANK UMUM SYARIAH PADA TAHUN 2010 - 2012 Universitas Pendidikan Indonesia | Repository.upi.edu | Perpustakaan.upi.edu
