PENGARUH SIMPANAN DANA PIHAK KETIGA, TINGKAT BAGI HASIL, CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN YANG
DISALURKAN PERBANKAN SYARIAH (STUDI KASUS PADA
BANK MUAMALAT INDONESIA PERIODE 2003–2011)
THE INFLUENCE OF THIRD PARTY FUNDS, PROFIT SHARING, CAPITAL ADEQUACY RATIO, AND NON PERFORMING FINANCING TO THE AMOUNT OF FINANCING IN ISLAMIC BANKING (CASE STUDY IN BANK MUAMALAT INDONESIA PERIOD 2003-2011) TUGAS AKHIR diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana Sains Terapan pada Program Studi D-IV Keuangan Syariah Politeknik Negeri Bandung Disusun Oleh
Nama: Septiaji Nugraha Siswoyo NIM : 08634054
JURUSAN AKUNTANSI POLITEKNIK NEGERI BANDUNG 2012
ABSTRAK
Perbankan merupakan bagian yang sangat penting dalam perekonomian, salah satunya sebagai lembaga intermediasi yang tugasnya menghimpun dana dari masyarakat dan menyalurkannya kembali dalam bentuk pembiayaan. Penelitian ini mencoba mengetahui faktor-faktor yang mempengaruhi penyaluran pembiayaan pada Bank Muamalat Indonesia. Tujuan penelitan ini adalah untuk mengetahui sejauh mana hubungan Dana Pihak Ketiga (DPK), Tingkat Bagi Hasil, Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) terhadap besarnya pembiayaan perbankan syariah. Sampel yang digunakan dalam penelitian ini adalah Laporan Keuangan Triwulanan Bank Muamalat Indonesia periode 2003-2011. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan dan diunduh melalui situs resmi Bank Muamalat Indonesia. Metode analisis yang digunakan adalah Regresi Berganda dengan tingkat signifikansi 5%. Dari hasil analisis menunjukkan bahwa secara parsial hanya DPK dan NPF yang berpengaruh signifikan positif terhadap pembiayaan, sedangkan, tingkat bagi hasil dan CAR tidak berpengaruh terhadap pembiayaan. Secara simultan variabel DPK, tingkat bagi hasil, CAR, dan NPF berpengaruh signifikan terhadap pembiayaan. Hal ini dibuktikan dengan nilai sig-F 0,000 yang lebih kecil dari signifikansi 5%. Kata kunci: Pembiayaan, Dana Pihak Ketiga (DPK), Tingkat Bagi Hasil, Capital Adequacy Ratio (CAR), Non Performing Finance (NPF)
ABSTRACT Banking is very important part in the economy, one as an intermediary
institution whose job is to collect and distribute funds from the society back in the form of financing. This study tried to determine the factors that influence the distribution of financing in Bank Muamalat Indonesia. The purpose of this research is to determine the extent of the relationship Third Party Funds (DPK), Profit Sharing, Capital Adequacy Ratio (CAR), and Non Performing Financ ing (NPF) to the amount of financing islamic banking. The sample used in this study was the Quartely Financial Statement Bank Muamalat Indonesia period 2003-2011. Types of data used was secondary data obtained from published financial statement and downloaded through the official website of Bank Muamalat Indonesia. The method of analysis used was Multiple Regression with a significance level of 5%. From the results of the analysis show that only DPK and NPF have positive significant influence to financing, while profit sharing and CAR have not influence to financing. Stimulatingly the DPK, profit sharing, CAR, and NPF have significances influence to financing, it proved by sig-F value 0,000 lower than 5% significances. Keyword: Financing, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF)
KATA PENGANTAR
Puji dan syukur kepada Allah SWT, karena atas berkat dan rahmat-Nya
Penulis dapat menyelesaikan Tugas Akhir ini, baik itu dalam penyusunan tata
bahasanya, kelengkapan data maupun cara penyajiannya. Oleh karena itu Penulis
memohon maaf atas segala kekurangan yang terjadi selama penyusunan laporan ini. Adapun judul dari laporan ini adalah “Pengaruh Simpanan Dana Pihak Ketiga,
Tingkat Bagi Hasil, Capital Adequacy Ratio dan Non Performing Financing
Terhadap Pembiayaan yang Disalurkan Perbankan Syariah (studi kasus pada Bank
Muamalat Indonesia Periode 2003 – 2011)”. Selama proses penyusunan laporan ini, Penulis banyak mendapat bantuan dan dorongan dari berbagai pihak baik secara moril, maupun materil, untuk itu perkenankanlah pada kesempatan baik ini Penulis menyampaikan rasa terimakasih yang sebesar-besarnya terutama kepada: 1.
Allah SWT, karena atas rahmat dan segala kemurahannya maka penulis dapat menyelesaikan tugas laporan kerja praktik ini dengan baik.
2.
Kedua Orang Tua Penulis, yang senantiasa menyebut nama Penulis didalam setiap doa-doanya, serta telah bersabar dan ikhlas dalam memberikan dukungan moril dan materilnya kepada Penulis.
3.
Kakak dan adik penulis yang selalu mendukung dan menyemangati penulis lewat caranya masing – masing.
4.
Bapak Tjetjep Djuwarsa, SE. M.Ec., selaku dosen pembimbing yang telah meluangkan waktunya untuk membimbing penulis dan memotivasi penulis selama penyusunan Tugas Akhir ini.
5.
Bapak Dadang Hermawan, SE. M.Si., selaku Ketua Jurusan Akuntansi Politeknik Negeri Bandung dan Bapak Muhamad Muflih selaku Ketua Program Studi Keuangan Syariah Politeknik Negeri Bandung.
6.
Bapak Djoni Djatnika sebagai wali kelas 4-B Keuangan Syariah yang selalu memberi pengarahan kepada anak didiknya.
7.
Bapak Dadang Hermawan dan Ibu Fifi Afiyanti sebagai penguji pada Seminar Proposal Tugas
Akhir yang telah memberikan berbagai saran untuk
penyusunan Tugas Akhir ini.
8.
Bapak Edman, Bapak Umar, Ibu Endang dan dosen lainnya yang telah memberikan masukan kepada penulis.
9.
Siska Monalisa, sahabat seperjuangan penulis yang telah sabar dan memotivasi penulis untuk memberikan yang terbaik dalam penyusunan Tugas Akhir.
10.
Isthiqomah Ghina dan Yani sebagai teman satu bimbingan yang telah berjuang bersama-sama sejak awal penyusunan Tugas Akhir.
11.
Teman-teman seperjuangan di tingkat 4 Keuangan Syariah, terima kasih atas kebersamaan dan kekeluargaan selama 4 tahun terakhir. Semoga kita bisa dimudahkan untuk meraih cita-cita masing- masing di masa depan.
12.
Semua pihak yang telah membantu Penulis, yang tidak dapat disebutkan satu persatu. Saran dan kritik membangun sangat penulis harapkan guna memperbaiki
laporan ini. Semoga laporan ini dapat bermanfaat bagi pembaca umumnya, dan bagi penulis khususnya. Bandung, Juni 2012
Penulis
DAFTAR ISI
LEMBAR JUDUL
LEMBAR PERSETUJUAN
ABSTRAK································ ································ ································ ································ ············· i ABSTRACT ································ ································ ································ ································ ········· ii
KATA PENGANTAR ································ ································ ································ ···················· iii
DAFTAR ISI································ ································ ································ ································ ········ v
DAFTAR TABEL································ ································ ································ ····························· viii DAFTAR GAMBAR ································ ································ ································ ······················ ix BAB I PENDAHULUAN 1.1 Latar Belakang .................................................................................. 1 1.2 Perumusan Masalah dan Batasan Masalah································ ········ 7 1.2.1
Perumusan Masalah································ ································ ·7
1.2.2
································ ······7 Batasan Masalah································
1.3 Tujuan dan Manfaat Penelitian ································ ························· 8 1.3.1 Tujuan Penelitian ································ ································ ······8 ································ ···8 1.3.2 Manfaat Penelitian ································ BAB II
LANDASAN TEORI 2.1 Pembiayaan Syariah ································ ································ ··········· 10 2.1.1 Pengertian Pembiayaan ································ ····························· 10 2.1.2 Unsur-Unsur Pembiayaan ································ ························· 15 2.1.3 Tujuan Pembiayaan································ ································ ···16 2.2 Dana Pihak Ketiga································ ································ ·············· 17 2.2.1 Pengertian Dana Pihak Ketiga ································ ·················· 17 2.3 Sistem Bagi Hasil ································ ································ ··············· 21
2.3.1 Pengertian Bagi Hasil································ ································ 21
·························· 24 2.4 Capital Adequacy Ratio (CAR)································
2.4.1 Pengertian Capital Adequacy Ratio (CAR) ······························ 24 2.5 Non Performing Financing (NPF) ································ ····················· 27 2.5.1
Pengertian Non Performing Financing (NPF) ························ 27
2.6 Penelitian Sebelumnya ································ ································ ········ 29 2.7 Kerangka Pemikiran ································ ································ ············ 30
································ ·············· 33 2.8 Hipotesa Penelitian································
BAB III
METODE PENELITIAN
3.1 Jenis dan Sumber Data ································ ································ ······· 35 3.2 Populasi dan Sampel ································ ································ ·········· 35 3.3 Metode Pengumpulan Data ································ ································ 36 3.4 Variabel Penelitian, Definisi Operasional Variabel ··························· 36 3.4.1 Variabel Penelitian ································ ································ ····36 ··················· 37 3.4.2 Definisi Operasional Variabel································ 3.5 Teknik Analisis Data ································ ································ ·········· 38 3.5.1 Regresi Linear Berganda································ ··························· 38 3.5.2 Koefisien Derteminasi································ ······························· 39 3.5.3 Pengujian secara Simultan (Uji F) ································ ············ 40 3.5.4 Pengujian secara Parsial (Uji t) ································ ················· 41 3.5.5 Pengujian Asumsi Klasik ································ ·························· 42 BAB IV
HASIL PENELITIAN DAN PEMBAHASAN
4.1 Gambaran Umum Objek Penelitian ································ ··················· 45 4.2 Deskripsi Perkembangan Variabel yang Diteliti ······························· 48
4.2.1
Perkembangan Pembiayaan BMI periode 2003-2011··········· 48
4.2.2
Perkembangan DPK BMI periode 2003-2011 ······················· 50
4.2.3
Perkembangan Tingkat Bagi Hasil BMI periode 2003-2011·52
4.2.4
Perkembangan CAR BMI periode 2003-2011 ······················· 55
4.2.5
Perkembangan NPF BMI periode 2003-2011 ························ 57
4.3 Analisis Data dan Pengujian Hipotesis ································ ·············· 59 4.3.1
Regresi Linear Berganda ································ ························ 59
4.3.2
Koefisien Derteminasi ································ ···························· 61
4.3.3
Pengujian secara Simultan (Uji F) ································ ········· 62
4.3.4
Pengujian secara Parsial (Uji t) ································ ·············· 63
4.3.5
Pengujian Asumsi Klasik ································ ······················· 64
4.3.5.1 Multikolinearitas ································ ··························· 64
4.3.5.2 Heteroskedatisitas ································ ························· 64 4.3.5.3 Autokorelasi································ ································ ··65 4.3.5.4 Normalitas································ ································ ·····66 4.4 Pembahasan Analisis ································ ································ ········· 67 4.4.1
Pengaruh Dana Pihak Ketiga terhadap Pembiayaan ············· 67
4.4.2
Pengaruh Tingkat Bagi Hasil terhadap Pembiayaan ·············· 68
4.4.3
Pengaruh Capital Adequacy Ratio terhadap Pembiayaan ······69
4.4.4
Pengaruh Non Performing Financing terhadap Pembiayaan ·70
4.5.4
Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil, Capital Adequacy Ratio, dan Non Performing Financing terhadap Pembiayaan ································ ································ ············ 70
BAB V
KESIMPULAN DAN SARAN 5.1 Kesimpulan ································ ································ ························ 72 5.2 Saran ································ ································ ································ ··73
DAFTAR PUSTAKA ································ ································ ·························· 74 LAMPIRAN
DAFTAR TABEL
Tabel 1.1
Pertumbuhan BUS,UUS, dan BPRS periode 2007 - 2011
Tabel 1.2
Perkembangan Simpanan Dana Pihak Ketiga, Pembiayaan, FDR, dan NPF Perbankan Syariah Periode 2007 - 2011
Tabel 1.3
Perkembangan Pembiayaan, DPK, CAR dan NPF Bank Muamalat Indonesia Perbedaan Sistem Bunga dengan Bagi Hasil Perhitungan NPF Berdasarkan Kemampuan Bayar Nasabah (Debitur) di Bank Syariah Sumber Data Penelitian Perkembangan Pembiayaan Bank Muamalat Periode 2003-2011 Perkembangan Dana Pihak Ketiga Bank Muamalat periode 20032011 Perkembangan Tingkat Bagi Hasil Bank Muamalat Periode 20032011 Perkembangan Capital Adequacy Ratio Bank Muamalat Periode 2003-2011 Perkembangan Non Performing Financing Bank Muamalat Periode 2003-2011 Koefisien Regresi Berganda Koefisien Determinasi Uji F (Uji Simultan) Uji t (Uji Parsial) Uji Multikolinearitas Uji Autokorelasi Uji Normalitas
Tabel 2.1 Tabel 2.2
Tabel 3.1 Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Tabel 4.5 Tabel 4.6 Tabel 4.7 Tabel 4.8 Tabel 4.9 Tabel 4.10 Tabel 4.11 Tabel 4.12
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran Teoritis
Gambar 4.1 Grafik Perkembangan Pembiayaan Periode 2003-2011 Gambar 4.2 Grafik Perkembangan Dana Pihak Ketiga Periode 2003-2011 Gambar 4.3 Grafik Perkembangan Tingkat Bagi Hasil Periode 2003-2011
Gambar 4.4 Grafik Perkembangan Capital Adequacy Ratio Periode 2003-2011 Gambar 4.5 Grafik Perkembangan Non Performing Financing Periode 2003-2011
Gambar 4.6 Dependen Variabel : Pembiayaan Gambar 4.7 Uji Normalitas (Normal Probability Plot)
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DATA DIRI ( CV )
Nama Lengkap
: Septiaji Nugraha Siswoyo
Tempat, Tanggal Lahir
: Bandung, 10 September 1990
Jenis Kelamin
: Laki- laki
Agama
: Islam
Status
: Lajang
Alamat
: Jl. Capung No.18 Melong Green Garden, Cimahi Selatan, Cimahi 40534
HP
: 085321461315
Email
:
[email protected]
