xi
DAFTAR ISI Halaman Sampul ................................................................................................i Halaman Judul ....................................................................................................ii Halaman Pernyataan Bebas Plagiarisme ............................................................iii Halaman Pernyataan Pengesahan Tesis .............................................................iv Halaman Berita Acara Ujian ..............................................................................v Halaman Motto ...................................................................................................vi Halaman Persembahan .......................................................................................vii Kata Pengantar ...................................................................................................viii Daftar Isi .............................................................................................................xi Daftar Tabel .......................................................................................................xv Daftar Gambar ....................................................................................................xvi Daftar Lampiran .................................................................................................xvii Abstrak ...............................................................................................................xviii
BAB 1 PENDAHULUAN 1.1 Latar Belakang Masalah ...............................................................................1 1.2 Rumusan Masalah ........................................................................................7 1.3 Tujuan Penelitian .........................................................................................8 1.4 Manfaat Penelitian .......................................................................................9 1.5 Sistematika Penulisan ..................................................................................10
xii
BAB II KAJIAN PUSTAKA 2.1 Kajian Teori .................................................................................................... 12 2.1.1 Tata Kelola Korporat ................................................................................. 12 2.1.1.1 Pengertian Tata Kelola Korporat ....................................................... 12 2.1.1.2 Elemen Tata Kelola Korporat ............................................................ 17 2.1.2 Teori Agensi .............................................................................................. 23 2.1.3 Kinerja ....................................................................................................... 26 2.1.3.1 Pengertian Kinerja.............................................................................. 26 2.1.3.2 Jenis-Jenis Kinerja Bank Syariah ....................................................... 27 2.1.4 Shari’ate Enterprise Theory ...................................................................... 28 2.1.5 Shari’ate Value Added Statement .............................................................. 30 2.2 Perbankan Syariah ........................................................................................... 35 2.2.1 Perkembangan Perbankan Syariah di Indonesia ....................................... 35 2.2.2 Akad-Akad Bank Syariah ......................................................................... 36 2.2.3 Laporan Keuangan Bank Syariah .............................................................. 37 2.3 Tinjauan Penelitian Terdahulu dan Pengembangan Hipotesis ....................... 38 2.3.1 Penelitian Terdahulu .................................................................................. 38 2.3.2 Pengembangan Hipotesis ........................................................................... 40 2.3.2.1 Dewan Komisaris dan Return on Asset .............................................. 40 2.3.2.2 Jumlah Dewan Pengawas Syariah dan Return on Asset .................... 40 2.3.2.3 Komite Audit dan Return on Asset .................................................... 41 2.3.2.4 Proporsi Dewan Komisaris Independen dan Return on Asset............ 42 2.3.2.5 Dewan Komisaris dan Return on Equity ............................................ 42 2.3.2.6 Jumlah Dewan Pengawas Syariah dan Return on Equity .................. 43
xiii
2.3.2.7 Komite Audit dan Return on Equity .................................................. 43 2.3.2.8 Proporsi Dewan Komisaris Independen dan Return on Equity.......... 44 2.3.2.9 Perbedaan Return on Asset................................................................. 44 2.3.2.10 Perbedaan Return on Equity............................................................. 45 2.4 Kerangka Pemikiran ........................................................................................ 46 BAB III METODE PENELITIAN 3.1 Jenis Penelitian ............................................................................................... 48 3.2 Populasi dan Sampel ...................................................................................... 48 3.3 Jenis dan Sumber Data .................................................................................... 50 3.4 Definisi dan Pengukuran Variabel ................................................................. 50 3.4.1 Return on Asset ......................................................................................... 51 3.4.2 Return on Equity ........................................................................................ 51 3.4.3 Dewan Komisaris ....................................................................................... 51 3.4.4 Dewan Pengawas Syariah .......................................................................... 52 3.4.5 Komite Audit.............................................................................................. 52 3.4.6 Proporsi Dewan Komisaris Independen ..................................................... 52 3.5 Teknik Analisis Data ....................................................................................... 53 3.5.1 Uji Kualitas Data ........................................................................................ 53 3.5.1.1 Uji Normalitas ...................................................................................... 53 3.5.1.2 Uji Multikolinearitas ............................................................................ 53 3.5.1.3 Uji Autokorelasi .................................................................................... 53 3.5.1.4 Uji Heteroskedastisitas .......................................................................... 54 3.5.2 Uji Hipotesis .............................................................................................. 54 3.5.3 Uji Beda Independen Sampel T-Test .......................................................... 57
xiv
BAB IV PEMBAHASAN 4.1 Hasil Perhitungan Kinerja Bank Syariah ....................................................... 58 4.2 Statistik Deskriptif Variabel Penelitian .......................................................... 63 4.3 Uji Kualitas Data ............................................................................................. 68 4.3.1 Uji Normalitas ........................................................................................... 68 4.3.2 Uji Multikolinearitas ................................................................................. 69 4.3.3 Uji Autokorelasi ......................................................................................... 71 4.3.4 Uji Heteroskedastisitas ............................................................................... 73 4.4 Uji Hipotesis ................................................................................................... 74 4.4.1 Uji Hipotesis Tata Kelola Korporat dan ROA Bank Umum Syariah Berdasarkan Shari’ate Value Added Statement (SVAS)....................................... 74 4.4.2 Uji Hipotesis Tata Kelola Korporat dan ROE Bank Umum Syariah Berdasarkan Shari’ate Value Added Statement (SVAS)....................................... 77 4.5 Hasil Uji Beda Kinerja Kinerja Bank Umum Syariah dengan Menggunakan Pendekatan Shari’ate Value Added Statement (SVAS) dan Laba Rugi ............... 80 4.5.1 Hasil Uji Beda ROA .................................................................................. 80 4.5.2 Hasil Uji Beda ROE................................................................................... 83 4.6 Pembahasan .................................................................................................... 85 BAB V PENUTUP 5.1 Kesimpulan .................................................................................................... 92 5.2 Implikasi ......................................................................................................... 94 5.3 Keterbatasan ................................................................................................... 95 5.4 Saran ............................................................................................................... 95 Daftar Pustaka .................................................................................................... 97
xv
DAFTAR TABEL
Tabel 2.1
Format Laporan Nilai Tambah Syariah ............................................. 34
Tabel 3.1
Data Hasil Kriteria ............................................................................ 49
Tabel 3.2
Sampel Data ...................................................................................... 49
Tabel 4.1
Perbandingan ROA Bank Syariah Berdasarkan SVAS dan Laba Rugi
............................................................................................................................... 58 Tabel 4.2
Perbandingan ROE Bank Syariah Berdasarkan SVAS dan Laba Rugi
............................................................................................................................... 61 Tabel 4.3
Statistik Deskriptif Variabel Penelitian ............................................. 64
Tabel 4.4
Hasil Uji Kolmogorov-Smirnov ROA ............................................... 68
Tabel 4.5
Hasil Uji Kolmogorov-Smirnov ROE ............................................... 69
Tabel 4.6
Hasil Uji Multikolinearitas ROA ....................................................... 70
Tabel 4.7
Hasil Uji Multikolinearitas ROE........................................................ 71
Tabel 4.8
Hasil Uji Autokorelasi ROA .............................................................. 72
Tabel 4.9
Hasil Uji Autokorelasi ROE .............................................................. 72
Tabel 4.10 Hasil Uji Heteroskedastisitas ROA .................................................... 73 Tabel 4.11 Hasil Uji Heteroskedastisitas ROE .................................................... 74 Tabel 4.12 Hasil Regresi Tata Kelola Korporat (ROA) ....................................... 74 Tabel 4.13 Hasil Regresi Tata Kelola Korporat (ROE) ....................................... 77 Tabel 4.14 Hasil Uji Beda ROA .......................................................................... 80 Tabel 4.15 Hasil Uji Beda ROE ........................................................................... 83 Tabel 4.16 Hasil Uji Hipotesis ............................................................................. 86
xvi
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran : Pengaruh Tata Kelola Korporat Terhadap ROA ............................................................................................................................... 46 Gambar 2.2 Kerangka Pemikiran : Pengaruh Tata Kelola Korporat Terhadap ROE ...................................................................................................................... 47 Gambar 2.3 Kerangka Pemikiran: Perbedaan Kinerja Berdasarkan SVAS dan Perhitungan Laba Rugi .......................................................................................... 47
DAFTAR LAMPIRAN
Lampiran 1 Data Penelitian Variabel Independen ............................................... 103 Lampiran 2 Perhitungan ROA Berdasarkan SVAS .............................................. 104 Lampiran 3 Perhitungan ROA Berdasarkan Laba Rugi ........................................ 108 Lampiran 4 Perhitungan ROE Berdasarkan SVAS ............................................... 111 Lampiran 5 Perhitungan ROE Berdasarkan Laba Rugi ........................................ 112 Lampiran 6 Laporan Nilai Tambah Syariah.......................................................... 114 Lampiran 7 Hasil Pengolahan Data dengan SPSS ................................................ 142
