DAFTAR ISI HALAMAN JUDUL................................................................................................ i LEMBAR PERSETUJUAN PEMBIMBINGAN .................................................. ii LEMBAR PENGESAHAN .................................................................................. iii LEMBAR PERNYATAAN .................................................................................. iv MOTTO ..................................................................................................................v PERSEMBAHAN .................................................................................................. vi KATA PENGANTAR .......................................................................................... vii ABSTRACT ............................................................................................................. ix ABSTRAK ...............................................................................................................x DAFTAR ISI ........................................................................................................ xii DAFTAR TABEL ............................................................................................... xvi DAFTAR GAMBAR ......................................................................................... xvii DAFTAR GRAFIK .......................................................................................... xviii DAFTAR LAMPIRAN ...................................................................................... xix PEDOMAN TRANSLITERASI ARAB LATIN .................................................. xx
BAB I PENDAHULUAN ........................................................................................1 A. Latar Belakang .............................................................................................1 B. Batasan Permasalahan ................................................................................17 C. Rumusan Masalah ......................................................................................17 D. Tujuan Penelitian .......................................................................................18 E. Manfaat Penelitian .....................................................................................19 1. Secara Teoritis Akademik .....................................................................19 2. Secara Praktis ........................................................................................19 F. Sistematika Penulisan ................................................................................20 BAB II LANDASAN TEORI ................................................................................22 A. Kinerja Keuangan.......................................................................................22 B. Rasio Camel ...............................................................................................24 1. Financial Sustainability Ratio (FSR) ....................................................27
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2. Capital Adequacy Ratio (CAR) .............................................................29 3. Non Performing Financing (NPF) ........................................................32 4. Return on Equity (ROE) ........................................................................33 5. Return on Assets (ROA) ........................................................................34 6. Financing Deposit Ratio (FDR) ............................................................35 7. Biaya Operasional Pendapatan Operasional (BOPO) ...........................39 C. Bank Umum Syariah ..................................................................................40 1. Pengertian Bank Syariah ......................................................................40 2. Peran, Fungsi dan Tujuan Bank Syariah ..............................................41 3. Jenis Kegiatan Usaha Bank Umum Syariah.........................................43 D. Laporan Keuangan .....................................................................................45 1. Pengertian Laporan Keuangan .............................................................45 2. Fungsi dan Tujuan Laporan Keuangan ................................................46 E. Analisis Laporan Keuangan .......................................................................47 1. Pengertian Analisis Laporan Keuangan ...............................................47 2. Prosedur Analisis Laporan Keuangan ..................................................47 3. Teknik Analisis Laporan Keuangan .....................................................50 F. Analisis Rasio Keuangan ...........................................................................51 G. Tinjauan Penelitian Terdahulu ...................................................................52 H. Kerangka Pemikiran Teoritis .....................................................................59 1. Pengaruh CAR terhadap FSR ................................................................59 2. Pengaruh NPF terhadap FSR .................................................................60 3. Pengaruh ROE terhadap FSR ................................................................61 4. Pengaruh ROA terhadap FSR ................................................................62 5. Pengaruh FDR terhadap FSR ................................................................63 6. Pengaruh BOPO terhadap FSR .............................................................64 7. Pengaruh CAR, NPF, NPM, ROA, FDR, dan BOPO terhadap FSR secara simultan ..............................................................................65 I. Model Penelitian ........................................................................................66 J. Hipotesis.....................................................................................................66
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BAB III METODE PENELITIAN.........................................................................68 A. Jenis dan Pendekatan Penelitian.................................................................68 B. Populasi dan Sampel ..................................................................................69 C. Sumber dan Jenis Data ...............................................................................70 D. Variable Penelitian Dan DefinisiOperasional Variable .............................71 1. Variabel Penelitian ..............................................................................71 2. Definisi Operasional ............................................................................71 E. Metode Pengumpulan Data ........................................................................74 F. Teknik Analisis Data ..................................................................................75 1. Estimasi Model Regresi Data Panel ....................................................78 2. Pemilihan Model Regresi Data Panel ..................................................80 3. Uji Asumsi Klasik ................................................................................82 a. Uji Normalitas ................................................................................84 b. Uji Autokorelasi .............................................................................84 c. Uji Multikolonieritas ......................................................................85 d. Uji Heteroskedastisitas ...................................................................85 4. Uji Hipotesis ........................................................................................86 a. Uji Koefisien Determinasi (R2) ......................................................86 b. Uji t Statistik ..................................................................................87 c. Uji F Statistik .................................................................................87 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................................89 A. Gambara Umum Obyek Penelitian ............................................................89 1. Gambaran Umum Bank Umum Syariah (BUS) ...................................89 2. Perkembangan Bank Syariah di Indonesia ..........................................95 3. Gambaran Umum Data Penelitian .......................................................96 B. Analisis Deskriptif Statistik ....................................................................103 C. Uji Hipotesis ............................................................................................105 D. Pembahasan .............................................................................................111 1. Pengaruh CAR terhadap FSR ............................................................111 2. Pengaruh NPF terhadap FSR .............................................................112 3. Pengaruh ROE terhadap FSR ............................................................113
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4. Pengaruh ROA terhadap FSR ...........................................................114 5. Pengaruh FDR terhadap FSR ............................................................115 6. Pengaruh BOPO terhadap FSR .........................................................116 BAB V SIMPULAN DAN SARAN ...................................................................118 A. Simpulan ..................................................................................................118 B. Saran ........................................................................................................119 1. Saran Manajerial ...............................................................................119 2. Saran Penelitian Selanjutnya ............................................................120 DAFTAR PUSTAKA ..........................................................................................121 LAMPIRAN - LAMPIRAN.................................................................................126 DAFTAR RIWAYAT HIDUP .............................................................................138
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DAFTAR TABEL Halaman Tabel 1
: Jaringan Kantor Perbankan Umum Syariah ………….
Tabel 2
: Perkembangan Rata-rata Rasio Keuangan BUS……… 7
Tabel 3
: Perkembangan Rata-rata FSR ………………………... 9
Tabel 4
: Matrik Kontradiksi Penelitian Terdahulu …………….
15
Tabel 5
: Ringkasan Hasil Penelitian Terdahulu ……………….
56
Tabel 6
: Proses Pengambilan Sample ………………………….
70
Tabel 7
: Variable Penelitian Dan Definisi Operasional ……….. 74
Tabel 8
: Statistik Deskriptif Variable Penelitian ………………
103
Tabel 9
: Uji Chow ……………………………………………..
106
Tabel 10
: Hasil Uji PLS / FEM vs Panel EGLS (EGLS) ……….. 108
Tabel 11
: Hasil Uji Asumsi klasik I …………………………….. 108
Tabel 12
: Hasil Uji Asumsi klasik II ……………………………
109
Tabel 13
:
110
Hasil Uji Hipotesis …………………………………..
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5
DAFTAR GAMBAR Halaman Gambar 1
: Alur prosedur analisis laporan keuangan ………….
49
Gambar 2
: Model Penelitian …………………………………..
66
Gambar 3
: Pengambilan Keputusan Uji t ……………………... 87
Gambar 4
: Pengambilan Keputusan Uji F …………………….. 88
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DAFTAR GRAFIK Halaman Grafik 1
: Perkembangan FSR ………………………………..
97
Grafik 2
: Perkembangan CAR ……………………………….
97
Grafik 3
: Perkembangan NPF ………………………………..
98
Grafik 4
: Perkembangan ROE ……………………………….
99
Grafik 5
: Perkembangan ROA ……………………………….
100
Grafik 6
: Perkembangan FDR ……………………………….. 101
Grafik 7
: Perkembangan BOPO ……………………………... 102
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DAFTAR LAMPIRAN
Lampiran 1
: Data Asli Bank Umum Syariah yang menjadi Sampel Penelitian
Lampiran 2
: Model Common Effect (CEM) / Panel Least Squares (PLS)
Lampiran 3
: Fixed Effect Model (FEM)
Lampiran 4
: Panel EGLS (Cross-section SUR)
Lampiran 5
: Grafik Uji Normalitas
Lampiran 6
: Uji Multikolinearitas
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PEDOMAN TRANSLITERASI ARAB LATIN 1. Konsonan ا ب
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xx
(?@2; )اal-Qalam
