DAFTAR ISIetd.repository.ugm.ac.id/downloadfile/95323/potongan/s2... · x DAFTAR GAMBAR Gambar 2-1...
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vii DAFTAR ISI HALAMAN JUDUL ............................................................................................ i LEMBARAN PENGESAHAN ............................................................................ ii PERNYATAAN ................................................................................................. iii KATA PENGANTAR ........................................................................................ iv DAFTAR ISI ..................................................................................................... vii DAFTAR TABEL .............................................................................................. ix DAFTAR GAMBAR ........................................................................................... x INTISARI........................................................................................................... xi ABSTRACT ...................................................................................................... xii 1.1. Latar Belakang Masalah ............................................................................ 1 1.2. Perumusan Masalah .................................................................................. 7 1.3. Tujuan Penelitian ...................................................................................... 7 1.4. Manfaat Penelitian .................................................................................... 7 1.5. Sistematika Penulisan................................................................................ 8 BAB II TINJAUAN PUSTAKA................................................................... 10 2.1. Pengertian Bank ...................................................................................... 10 2.2. Penilaian Kinerja Perbankan ................................................................... 13 2.3. Kinerja Akuntansi ................................................................................... 15 2.3.1. Return On Asset (ROA) ....................................................................... 16 2.3.2. Capital Adequacy Ratio (CAR) ............................................................ 17 2.3.3. Non Performing Loan (NPL) ............................................................... 19 2.3.4. Beban Operasional dibanding dengan Pendapatan Operasional (BOPO) 20 2.3.5. Net Interest Margin (NIM) .................................................................. 20 2.3.6. Loan to Deposit Ratio (LDR)............................................................... 21 2.4. Penelitian Terdahulu ............................................................................... 22 2.5. Kerangka Pemikiran Teoritis dan Perumusan Masalah ............................ 25 2.5.1. Pengaruh CAR Terhadap ROA ............................................................ 25 2.5.2. Pengaruh NPL Terhadap ROA............................................................. 26 PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN STUDI PADA BANK BUMN DI INDONESIA RIKI TRI LESTARI Universitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
Transcript of DAFTAR ISIetd.repository.ugm.ac.id/downloadfile/95323/potongan/s2... · x DAFTAR GAMBAR Gambar 2-1...
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DAFTAR ISI
HALAMAN JUDUL ............................................................................................ i
LEMBARAN PENGESAHAN............................................................................ ii
PERNYATAAN .................................................................................................iii
KATA PENGANTAR ........................................................................................ iv
DAFTAR ISI .....................................................................................................vii
DAFTAR TABEL .............................................................................................. ix
DAFTAR GAMBAR........................................................................................... x
INTISARI........................................................................................................... xi
ABSTRACT......................................................................................................xii
1.1. Latar Belakang Masalah............................................................................ 1
1.2. Perumusan Masalah .................................................................................. 7
1.3. Tujuan Penelitian ...................................................................................... 7
1.4. Manfaat Penelitian .................................................................................... 7
1.5. Sistematika Penulisan................................................................................ 8
BAB II TINJAUAN PUSTAKA................................................................... 10
2.1. Pengertian Bank...................................................................................... 10
2.2. Penilaian Kinerja Perbankan ................................................................... 13
2.3. Kinerja Akuntansi ................................................................................... 15
2.3.1. Return On Asset (ROA) ....................................................................... 16
2.3.2. Capital Adequacy Ratio (CAR) ............................................................ 17
2.3.3. Non Performing Loan (NPL) ............................................................... 19
2.3.4. Beban Operasional dibanding dengan Pendapatan Operasional (BOPO)
20
2.3.5. Net Interest Margin (NIM) .................................................................. 20
2.3.6. Loan to Deposit Ratio (LDR)............................................................... 21
2.4. Penelitian Terdahulu ............................................................................... 22
2.5. Kerangka Pemikiran Teoritis dan Perumusan Masalah ............................ 25
2.5.1. Pengaruh CAR Terhadap ROA............................................................ 25
2.5.2. Pengaruh NPL Terhadap ROA............................................................. 26
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN STUDI PADA BANK BUMN DIINDONESIARIKI TRI LESTARIUniversitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
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2.5.3. Pengaruh BOPO Terhadap ROA.......................................................... 28
2.5.4. Pengaruh NIM Terhadap ROA ............................................................ 29
2.5.5. Pengaruh LDR Terhadap ROA ............................................................ 30
BAB III METODE PENELITIAN ................................................................. 32
3.1. Data dan Sampel ..................................................................................... 32
3.2. Definisi Operasional dan Pengukuran Variabel ....................................... 33
3.3. Metode Analisis Data .............................................................................. 34
3.4. Uji Asumsi Klasik................................................................................... 35
3.4.1. Uji Normalitas ..................................................................................... 35
3.4.2. Uji Multikolinearitas............................................................................ 36
3.4.3. Uji Heteroskedastisitas ........................................................................ 37
3.4.4. Uji Autokorelasi .................................................................................. 37
3.5. Uji Hipotesis ........................................................................................... 38
BAB IV HASIL DAN PEMBAHASAN ........................................................ 39
4.1. Deskriptif Statistik ................................................................................. 39
4.2. Pengujian Asumsi Klasik ........................................................................ 42
4.2.1. Uji Normalitas ..................................................................................... 42
4.2.2. Uji Multikolinearitas............................................................................ 43
4.2.3. Uji Heteroskedastisitas ........................................................................ 45
4.2.4. Uji Autokorelasi .................................................................................. 46
4.3. Hasil Analisis Regresi ............................................................................. 48
4.4. Uji Koefisien Determinasi (R²)................................................................ 51
BAB V PENUTUP ....................................................................................... 53
5.1. Kesimpulan............................................................................................. 53
5.2. Keterbatasan Penelitian ........................................................................... 57
5.3. Saran....................................................................................................... 57
5.4. Implikasi Kebijakan ................................................................................ 57
REFERENSI...................................................................................................... 59
LAMPIRAN 1 ................................................................................................... 62
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN STUDI PADA BANK BUMN DIINDONESIARIKI TRI LESTARIUniversitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
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DAFTAR TABEL
Tabel 1-1 Sepuluh Besar Bank Berdasarkan Aset, Laba, Kredit dan DPK, tahun
2012......................... ............................................................................6
Tabel 3-1 Definisi Operasional Variabel......................................................... 34
Tabel 4-1 Statistik Deskriptif.......................................................................... 39
Tabel 4-2 One-Sample Kolmogorov-Smirnov Test......................................... 43
Tabel 4-3 Hasil Uji Multikolinearitas Coefficientsa ........................................ 44
Tabel 4-4 Hasil Uji Heteroskedastisitas .......................................................... 46
Tabel 4-5 Uji Durbin Watson ......................................................................... 47
Tabel 4-6 Durbin Watson Test Bound ............................................................ 47
Tabel 4-7 Coefficientsa ................................................................................... 48
Tabel 4-8 Uji R² Model Summaryb ................................................................. 52
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN STUDI PADA BANK BUMN DIINDONESIARIKI TRI LESTARIUniversitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
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DAFTAR GAMBAR
Gambar 2-1 Flow of Fund (Aggregate) Funding and Lending ........................ 12
Gambar 2-2 Pengaruh CAR, NPL, NIM, BOPO, LDR terhadap ROA
Perbankan BUMN ............................................................................................. 31
Gambar 3-1 Statistik Durbin-Watson ............................................................. 38
Gambar 4-1 Statistik Durbin-Watson ............................................................. 47
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN STUDI PADA BANK BUMN DIINDONESIARIKI TRI LESTARIUniversitas Gadjah Mada, 2016 | Diunduh dari http://etd.repository.ugm.ac.id/
