ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Biaya Operasional/Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) dan Net Interset Margin (NIM) secara parsial terhadap profitabilitas (ROA) pada bank-bank yang terdaftar di Bursa Efek Indonesia periode 2006-2014. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumentasi berupa laporan keuangan tahunan yang di update oleh Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu model regresi data pooling. Hasil penelitian menunjukkan bahwa CAR, NPL, dan BOPO tidak berpengaruh terhadap profitabilitas, sedangkan LDR dan NIM berpengaruh positif terhadap profitabilitas bank.
Kata Kunci: Capital Adequacy Ratio (CAR), Return On Asset (ROA), Operating Expense to Operating Income Ratio (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR)
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ABSTRACT
The aim of this is to test the effect of Capital Adequacy Ratio (CAR), NonPerforming Loan (NPL), operating expenses to Operating Income ratio, Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) on profitability (ROA) of the banks listed inIndonesia Stock Exchange in 2006-2014. This study uses secondary data obtained through annual financial reports that are updated by Indonesia Stock Exchange. Data analysis used is polled data regression model. The result of this study shows two things. Firstly, CAR, NPL, and ROA do not affect bank profitability secondly LDR and NIM positively affect profitability of banks.
Keywords: Capital Adequacy Ratio (CAR), Return On Asset (ROA), Operating Expense to Operating Income Ratio (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR)
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DAFTAR ISI
HALAMAN JUDUL...................................................................................................... i HALAMAN PENGESAHAN ....................................................................................... ii PERNYATAAN KEASLIAN TUGAS AKHIR .......................................................... iii KATA PENGANTAR ................................................................................................. iv ABSTRAK .................................................................................................................... v ABSTRACT ................................................................................................................. vi DAFTAR ISI ............................................................................................................... vii DAFTAR TABEL…………………...………………………………………….... ...... x DAFTAR LAMPIRAN………………………………………………………... ......... xi BAB I PENDAHULUAN ............................................................................................. 1 1.1 Latar Belakang Masalah ...................................................................................... 1 1.2 RumusanMasalah……………………………………………………... ............. 8 1.3 TujuanPenelitian………………………………………………................ ......... 9 1.4 ManfaatPenelitian………………………………………………………. ......... 10 BAB II KAJIAN PUSTAKA ...................................................................................... 11 2.1 Teori Penunjang................................................................................................. 11 2.1.1 Pengertian Bank…………………………………………………………..11 2.1.2 Asas, Fungsi dan Tujuan Perbankan……………………………………...11 2.1.3 Fungsi Bank……………………………………………………………….12 2.1.4 Jenis Bank………………………………………………………………...13 2.1.4.1. Berdasarkan Jenisnya .......................................................................... 13 2.1.4.2 Berdasarkan Kepemilikannya .............................................................. 14 2.1.4.3 Berdasarkan Kegiatan Usahanya.......................................................... 15 2.1.4.4 Berdasarkan Sistem Pembayaran ......................................................... 16 2.1.5 Sumber Dana Bank………………………………………………………..17 2.1.5.1 Dari bank itu sendiri ............................................................................. 17 2.1.5.2 Dari masyarakat luas ............................................................................ 18 2.1.5.3 Dana Pinjaman dari pihak luar ............................................................. 18 2.1.6 Rasio Keuangan…………………………………………………………...19 vii
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2.1.7 Laporan Keuangan………………………………………………………..22 2.1.8 Kinerja Perbankan………………………………………………………...25 2.2 Rerangka Pemikiran .......................................................................................... 29 2.2.1 Pengaruh CAR terhadap ROA…………………………………………....29 2.2.2 Pengaruh NPL terhadap ROA…………………………………………….29 2.2.3 Pengaruh BOPO terhadap ROA…………………………………………..31 2.2.4 Pengaruh LDR terhadap ROA…………………………………………….33 2.2.5 Pengaruh NIM terhadap ROA…………………………………………….35 2.3 Hipotesis ............................................................................................................ 37 BAB III METODE PENELITIAN.............................................................................. 38 3.1 Jenis Penelitian .................................................................................................. 38 3.1.1 Populasi dan Sampel Penelitian…………………………………………..38 3.1.1.1 Populasi ................................................................................................ 38 3.1.1.2 Sampel .................................................................................................. 38 3.2 Devinisi Operasional Variabel (DOV) .............................................................. 39 3.2.1 Variabel Dependen dan Variabel Independen…………………………….39 3.2.1.1. Variabel Dependen .............................................................................. 39 3.2.1.2. Variabel Independen ........................................................................... 40 3.2.2 Devinisi Operasional……………………………………………………...40 3.3 Teknik Pengumpulan Data……………………………………………… ....... 41 3.4 Teknik Analisis Data ......................................................................................... 42 3.4.1 Uji Asumsi Klasik………………………………………………………...42 3.4.1.1 Uji Normalitas ...................................................................................... 42 3.4.1.2 Multikolinearitas .................................................................................. 42 3.4.1.3 Autokorelasi ......................................................................................... 43 3.4.1.4 Uji heterokedastisitas ........................................................................... 44 3.4.2 Analisis Regresi berganda .......................................................................... 44 3.4.3 Pengujian Hipotesis .................................................................................... 45 3.4.3.1 Uji T (Parsial)...................................................................................... 45 BAB IV HASIL DAN PEMBAHASAN .................................................................... 47 4.1. Statistik Deskriptif Variabel Penelitian ............................................................ 47 viii
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4.2. Uji Asumsi Klasik ............................................................................................ 50 4.2.1. Uji Normalitas……………………………………………………………50 4.2.2 Uji Multikolinearitas……………………………………………………...51 4.2.3 Uji heterokedastisitas……………………………………………………..51 4.2.4 Uji Autokorelasi…………………………………………………………..52 4.3 Analisis Regresi Berganda ................................................................................ 53 4.4. Pengujian Parsial (Uji T) .................................................................................. 53 4.5. Pembahasan ...................................................................................................... 54 BAB V PENUTUP ...................................................................................................... 59 5.1 Kesimpulan ........................................................................................................ 59 5.2 Saran .................................................................................................................. 59 5.3 Keterbatasan Penelitian ..................................................................................... 61 DAFTAR PUSTAKA ................................................................................................. 62 LAMPIRAN ................................................................................................................ 64 Biodata ........................................................................................................................ 80
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DAFTAR TABEL
Tabel 1.1
Penelitian Terdahulu…………………………………………... 7
Tabel 2.1
Penelitian Terdahulu…………………………………………. 26
Tabel 3.1
Sampel Bank…………………………………………………. 39
Tabel 3.2
Devinisi Operasional Variabel (DOV)………………………. 41
Tabel 4.1
Deskripsi Statistik atas Variabel Penelitian………………….. 47
Tabel 4.2
Hasil Uji Normalitas……………………………………….... 50
Tabel 4.3
Hasil Uji Multikolinieritas………………………………….... 51
Tabel 4.4
Hasil Uji Heteroskedastisitas……………………………….... 52
Tabel 4.5
Hasil Uji Autokorelasi……………………………………….. 52
Tabel 4.6
Hasil Estimasi Model Regresi Berganda…………………….. 53
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DAFTAR LAMPIRAN
Lampiran
Halaman
1. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2006……….......... 65 2. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2007……….......... 66 3. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2008……….......... 67 4. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2009……….......... 68 5. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2010...…….......... 69 6. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2011.……………. 70 7. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2012.……………..71 8. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2013.………......... 72 9. Nilai ROA, CAR, NPL, BOPO, LDR dan NIM tahun 2014.………......... 73 10. Descriptive Statistics…………………………………………………….. 74 11. Hasil Uji Normalitas……………………………………………………... 75 12. Hasil Uji Multikolinieritas……………………………………………….. 76 13. Hasil Uji Heterokedastisitas……………………………………………... 77 14. Hasil Uji DW…………………………………………………………..… 78 15. Model Regresi……………………………………………………….…... 79 16. Biodata.………………………………………………………………….. 80
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