DAFTAR ISI
HALAMAN JUDUL HALAMAN PENGESAHAN HALAMAN PERNYATAAN LEMBAR PERSEMBAHAN KATA PENGANTAR ....................................................................................... i DAFTAR ISI ...................................................................................................... iv DAFTAR TABEL.............................................................................................. x DAFTAR GAMBAR ......................................................................................... xiv DAFTAR LAMPIRAN ..................................................................................... xiv ABSTRAK ......................................................................................................... xv ABSTRACT ........................................................................................................ xvi BAB I: PENDAHULUAN .................................................................................. 1 1.1.
Latar Belakang .................................................................................. 1
1.2.
Rumusan Masalah ............................................................................. 9
1.3.
Tujuan Penelitian ............................................................................... 10
1.4.
Manfaat Penelitian ............................................................................. 12
1.5.
Kerangka Pemikiran Dan Hipotesis .................................................. 12 1.5.1. Kerangka Pemikiran ................................................................... 12 1.5.2. Hipotesis ..................................................................................... 23
BAB II: TINJAUAN PUSTAKA ...................................................................... 24 2.1.
Bank .................................................................................................. 24 2.1.1. Pengertian Bank ......................................................................... 24 2.1.2. Jenis Bank Berdasarkan Jenisnya ............................................... 25 2.1.3. Jenis Bank Berdasarkan Kepemilikannya .................................. 27 2.1.4. Jenis Bank Berdasarkan Operasional ......................................... 31
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2.2.
Kredit ................................................................................................. 33 2.2.1. Pengertian Kredit ....................................................................... 34 2.2.2. Fungsi dan Tujuan Kredit ........................................................... 35 2.2.3. Unsur-unsur Kredit ..................................................................... 36 2.2.4. Jenis-jenis Kredit ........................................................................ 37 2.2.5. Pengolahan Kredit ...................................................................... 41 2.2.6. Prinsip-prinsip Pemberian Kredit ............................................... 43
2.3.
Analisis Rasio Keuangan .................................................................. 46 2.3.1. Return On Asset (ROA) ............................................................. 48 2.3.2. Non Performing Loan (NPL) ..................................................... 48
2.4.
Pengaruh Variabel Independen Terhadap Variabel Dependen ......... 56 2.4.1. Pengaruh
Pemberian
Kredit
Berdasarkan
Sektor
Ekonomi
(Perdagangan Besar & Eceran, Konstruksi, Industri, Transportasi, Pergudangan & Komunikasi, dan Jasa Dunia Usaha) terhadap Return On Asset (ROA) ......................................................................... 56 2.4.2. Pengaruh Pemberian Kredit Berdasarkan Non Sektor Ekonomi (Investasi dan Konsumtif) terhadap Return On Asset (ROA) ... 57 2.4.3. Pengaruh Pemberian Kredit Berdasarkan Sektor Ekonomi (Perdagangan Besar & Eceran, Konstruksi, Industri, Transportasi, Pergudangan & Komunikasi, dan Jasa Dunia Usaha) terhadap Non Performing Loan (NPL) ............................................................. 58 2.4.4. Pengaruh Pemberian Kredit Berdasarkan Non Sektor Ekonomi (Investasi dan Konsumtif) terhadap Non Performing Loan (NPL) 58
BAB III: OBJEK DAN METODE PENELITIAN .......................................... 60 3.1.
Objek Penelitian ................................................................................ 60
3.2.
Populas dan Sampel .......................................................................... 60 3.2.1. Populasi ...................................................................................... 60 3.2.2. Sampel ........................................................................................ 61
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3.3.
Jenis dan Sumber Data ...................................................................... 64 3.3.1. Jenis Data ................................................................................... 64 3.3.2. Sumber Data ............................................................................... 64
3.4.
Teknik Pengumpulan Data ................................................................ 64
3.5.
Operasional Variabel ......................................................................... 65
3.6.
Analisis Data ..................................................................................... 69
3.7.
Pengujian Instrumen Penelitian ......................................................... 69 3.7.1. Uji Asumsi Klasik ...................................................................... 69 3.7.2. Analisis Regresi Linear Berganda .............................................. 72 3.7.3. Uji Koefisien Determinasi (R2) .................................................. 73 3.7.4. Uji Signifikan Simultan (F-Test) ............................................... 74 3.7.5. Uji Signifikan Parsial (T-Test) ................................................... 75
BAB IV: HASIL ANALISIS DAN PEMBAHASAN ...................................... 77 4.1.
Perkembangan Pemberian Kredit berdasarkan Sektor Ekonomi dan Non Sektor Ekonomi ................................................................................. 77 4.1.1. Pemberian Kredit Berdasarkan Sektor Ekonomi ....................... 77 4.1.1.1. Perdagangan Besar dan Eceran ...................................... 77 4.1.1.2. Konstruksi ...................................................................... 79 4.1.1.3. Industri ........................................................................... 80 4.1.1.4. Transportasi, Pergudangan, dan Komunikasi ................. 81 4.1.1.5. Jasa Dunia Usaha ........................................................... 83 4.1.2. Pemberian Kredit Berdasarkan Non Sektor Ekonomi ............... 84 4.1.2.1. Investasi .......................................................................... 84 4.1.2.2. Konsumtif ....................................................................... 86
4.2.
Perkembangan Return On Asset (ROA) dan Non Performing Loan (NPL) ............................................................................................................ 87 4.2.1. Return On Asset (ROA) ............................................................. 87 4.2.2. Non Performing Loan (NPL) ..................................................... 88
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4.3.
Pengaruh Pemberian Kredit berdasarkan Sektor Ekonomi terhadap Return On Asset (ROA) ................................................................................ 89 4.3.1. Uji Asumsi Klasik X1 Terhadap Y1 ............................................ 89 4.3.2. Uji Normalitas ............................................................................ 90 4.3.3. Uji Heteroskidasitas ................................................................... 91 4.3.4. Uji Autokorelasi ......................................................................... 92 4.3.5. Uji Multikolieritas ...................................................................... 94 4.3.6. Persamaan Regresi Linier Berganda .......................................... 94 4.3.7. Uji Determinasi (R2) .................................................................. 97 4.3.8. Uji Hipotesis Simultan (Uji-F) ................................................... 98 4.3.9. Uji Hipotesis Parsial (Uji-T) ...................................................... 99
4.4.
Pengaruh Pemberian Kredit berdasarkan Non Sektor Ekonomi terhadap Return On Asset (ROA) ................................................................... 102 4.4.1. Uji Asumsi Klasik X2 Terhadap Y1 .......................................... 102 4.4.2. Uji Normalitas .......................................................................... 103 4.4.3. Uji Heteroskidasitas ................................................................. 104 4.4.4. Uji Autokorelasi ....................................................................... 105 4.4.5. Uji Multikolieritas .................................................................... 107 4.4.6. Persamaan Regresi Linier Berganda ........................................ 107 4.4.7. Uji Determinasi (R2) ................................................................ 109 4.4.8. Uji Hipotesis Simultan (Uji-F) ................................................. 110 4.4.9. Uji Hipotesis Parsial (Uji-T) .................................................... 111
4.5.
Pengaruh Pemberian Kredit berdasarkan Sektor Ekonomi terhadap Non Performing Loan (NPL) ................................................................... 112 4.5.1. Uji Asumsi Klasik X2 Terhadap Y1 .......................................... 112 4.5.2. Uji Normalitas .......................................................................... 113 4.5.3. Uji Heteroskidasitas ................................................................. 114 4.5.4. Uji Autokorelasi ....................................................................... 115 4.5.5. Uji Multikolieritas .................................................................... 117
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4.5.6. Persamaan Regresi Linier Berganda ........................................ 117 4.5.7. Uji Determinasi (R2) ................................................................ 120 4.5.8. Uji Hipotesis Simultan (Uji-F) ................................................. 121 4.5.9. Uji Hipotesis Parsial (Uji-T) .................................................... 122 4.6.
Pengaruh Pemberian Kredit berdasarkan Non Sektor Ekonomi terhadap Non Performing Loan (NPL) ........................................................... 126 4.6.1. Uji Asumsi Klasik X2 Terhadap Y1 .......................................... 126 4.6.2. Uji Normalitas .......................................................................... 126 4.6.3. Uji Heteroskidasitas ................................................................. 128 4.6.4. Uji Autokorelasi ....................................................................... 129 4.6.5. Uji Multikolieritas .................................................................... 130 4.6.6. Persamaan Regresi Linier Berganda ........................................ 131 4.6.7. Uji Determinasi (R2) ................................................................ 133 4.6.8. Uji Hipotesis Simultan (Uji-F) ................................................. 133 4.6.9. Uji Hipotesis Parsial (Uji-T) .................................................... 135
4.7.
Pengaruh Pemberian Kredit berdasarkan Sektor Ekonomi dan Non Sektor Ekonomi terhadap Return On Asset (ROA) ..................................... 136 4.7.1. Uji Asumsi Klasik X2 Terhadap Y1 .......................................... 136 4.7.2. Uji Normalitas .......................................................................... 137 4.7.3. Uji Heteroskidasitas ................................................................. 138 4.7.4. Uji Autokorelasi ....................................................................... 139 4.7.5. Uji Multikolieritas .................................................................... 141 4.7.6. Persamaan Regresi Linier Berganda ........................................ 142 4.7.7. Uji Determinasi (R2) ................................................................ 144 4.7.8. Uji Hipotesis Simultan (Uji-F) ................................................. 146 4.7.9. Uji Hipotesis Parsial (Uji-T) .................................................... 147
4.8.
Pengaruh Pemberian Kredit berdasarkan Sektor Ekonomi dan Non Sektor Ekonomi terhadap Non Performing Loan (NPL) ............................. 152 4.8.1. Uji Asumsi Klasik X2 Terhadap Y1 .......................................... 152
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4.8.2. Uji Normalitas .......................................................................... 152 4.8.3. Uji Heteroskidasitas ................................................................. 154 4.8.4. Uji Autokorelasi ....................................................................... 155 4.8.5. Uji Multikolieritas .................................................................... 157 4.8.6. Persamaan Regresi Linier Berganda ........................................ 157 4.8.7. Uji Determinasi (R2) ................................................................ 160 4.8.8. Uji Hipotesis Simultan (Uji-F) ................................................. 162 4.8.9. Uji Hipotesis Parsial (Uji-T) .................................................... 163
BAB V: SIMPULAN DAN SARAN ................................................................ 169 5.1.
Simpulan .......................................................................................... 169
5.2.
Saran ................................................................................................ 174
DAFTAR PUSTAKA .......................................................................................176 LAMPIRAN ......................................................................................................180
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DAFTAR TABEL
Tabel 1.1. Kriteria Penilaian Tingkat Kesehatan Rasio NPL ............................... 21 Tabel 2.1. Bank Pemerintahan Daerah (BPD) ..................................................... 29 Tabel 2.2. Kriteria Penilaian Tingkat Kesehatan Rasio NPL (Gross) .................. 51 Tabel 3.1. Kriteria Perbankan Daerah di Indonesia ............................................. 62 Tabel 3.2. Sampel Perbankan Daerah .................................................................. 63 Tabel 3.3. Operasional Variabel ........................................................................... 66 Tabel 3.4. Kriteria Autokorelasi Durbin-Watson ................................................. 72 Tabel 4.1. Perdagangan Besar & Eceran Tahun 2009 – 2013 ............................ 77 Tabel 4.2. Konstruksi Tahun 2009 – 2013 .......................................................... 79 Tabel 4.3. Industri Tahun 2009 – 2013 ................................................................ 80 Tabel 4.4. Transportasi, Pergudangan, dan Komunikasi Tahun 2009 – 2013 .... 81 Tabel 4.5. Jasa Dunia Usaha Tahun 2009 – 2013 ............................................... 83 Tabel 4.6. Investasi Tahun 2009 – 2013 ............................................................. 84 Tabel 4.7. Konsumtif Tahun 2009 – 2013 .......................................................... 86 Tabel 4.8. Return On Asset (ROA) 2009 – 2013 ................................................. 87 Tabel 4.9. Non Performing Loan (NPL) 2009 – 2013 ......................................... 88 Tabel 4.10. Uji Kolmogorov-Smirnov ................................................................. 91 Tabel 4.11. Uji Heteroskidasitas .......................................................................... 92 Tabel 4.12. Kriteria Autokorelasi Durbin-Watson ............................................... 93 Tabel 4.13. Uji Autokorelasi ................................................................................ 93
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Tabel 4.14. Uji Multikolinieritas .......................................................................... 94 Tabel 4.15. Regresi Linear Berganda ................................................................... 95 Tabel 4.16. Koefisien Determinasi ....................................................................... 97 Tabel 4.17. Uji-F .................................................................................................. 98 Tabel 4.18. Uji-T .................................................................................................. 99 Tabel 4.19. Uji Kolmogorov-Smirnov ............................................................... 104 Tabel 4.20. Uji Heteroskidasitas ........................................................................ 105 Tabel 4.21. Kriteria Autokorelasi Durbin-Watson ............................................. 106 Tabel 4.22. Uji Autokorelasi .............................................................................. 106 Tabel 4.23. Uji Multikolinieritas ........................................................................ 107 Tabel 4.24. Regresi Linear Berganda ................................................................. 108 Tabel 4.25. Koefisien Determinasi ..................................................................... 109 Tabel 4.26. Uji-F ................................................................................................ 110 Tabel 4.27. Uji-T ................................................................................................ 111 Tabel 4.28. Uji Kolmogorov-Smirnov ............................................................... 114 Tabel 4.29. Uji Heteroskidasitas ........................................................................ 115 Tabel 4.30. Kriteria Autokorelasi Durbin-Watson ............................................. 116 Tabel 4.31. Uji Autokorelasi .............................................................................. 116 Tabel 4.32. Uji Multikolinieritas ........................................................................ 117 Tabel 4.33. Regresi Linear Berganda ................................................................. 118 Tabel 4.34. Koefisien Determinasi ..................................................................... 120 Tabel 4.35. Uji-F ................................................................................................ 121
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Tabel 4.36. Uji-T ................................................................................................ 122 Tabel 4.37. Uji Kolmogorov-Smirnov ............................................................... 128 Tabel 4.38. Uji Heteroskidasitas ........................................................................ 129 Tabel 4.39. Kriteria Autokorelasi Durbin-Watson ............................................. 130 Tabel 4.40. Uji Autokorelasi .............................................................................. 130 Tabel 4.41. Uji Multikolinieritas ........................................................................ 131 Tabel 4.42. Regresi Linear Berganda ................................................................. 132 Tabel 4.43. Koefisien Determinasi ..................................................................... 133 Tabel 4.44. Uji-F ................................................................................................ 134 Tabel 4.45. Uji-T ................................................................................................ 135 Tabel 4.46. Uji Kolmogorov-Smirnov ............................................................... 138 Tabel 4.47. Uji Heteroskidasitas ........................................................................ 139 Tabel 4.48. Kriteria Autokorelasi Durbin-Watson ............................................. 140 Tabel 4.49. Uji Autokorelasi .............................................................................. 140 Tabel 4.50. Uji Multikolinieritas ........................................................................ 141 Tabel 4.51. Regresi Linear Berganda ................................................................. 143 Tabel 4.52. Koefisien Determinasi ..................................................................... 145 Tabel 4.53. Uji-F ................................................................................................ 146 Tabel 4.54. Uji-T ................................................................................................ 147 Tabel 4.55. Uji Kolmogorov-Smirnov ............................................................... 154 Tabel 4.56. Uji Heteroskidasitas ........................................................................ 155 Tabel 4.57. Kriteria Autokorelasi Durbin-Watson ............................................. 156
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Tabel 4.58. Uji Autokorelasi .............................................................................. 156 Tabel 4.59. Uji Multikolinieritas ........................................................................ 157 Tabel 4.60. Regresi Linear Berganda ................................................................. 159 Tabel 4.61. Koefisien Determinasi ..................................................................... 161 Tabel 4.62. Uji-F ................................................................................................ 162 Tabel 4.63. Uji-T ................................................................................................ 163
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DAFTAR GAMBAR
Gambar 1.1. Grafik Perkembangan ROA pada Bank Konvensional tahun 2009-2013 ............................................................................................................................... 5 Gambar 1.2. Grafik Perkembangan NPL pada Bank Konvensional tahun 2009-2013 ............................................................................................................................... 5
DAFTAR LAMPIRAN
Lampiran I. Data Annual Report Perbankan Daerah ......................................... 181 Lampiran II. Tabulasi Data ................................................................................ 184 Lampiran III. Output SPSS ................................................................................ 189
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