analisis pengaruh capital adequacy ratio (car), …repository.bakrie.ac.id/1656/1/00 cover.pdfogie...

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING

TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF)

TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

TUGAS AKHIR

OGIE GAMMA PUTRA

1131001006

PROGRAM STUDI MANAJEMEN

FAKULTAS EKONOMI DAN ILMU SOSIAL

UNIVERSITAS BAKRIE

2018

i




TUGAS AKHIR

Diajukan sebagai salah satu syarat untuk memperoleh gelar

Strata I Manajemen

OGIE GAMMA PUTRA

1131001006

PROGRAM STUDI MANAJEMEN

FAKULTAS EKONOMI DAN ILMU SOSIAL

UNIVERSITAS BAKRIE

2018

Universitas Bakrie

iii

Universitas Bakrie

iv

KATA PENGANTAR

Puji dan syukur penulis panjatkan kehadirat Allah SWT karena atas berkah

dan rahmat-Nya tugas akhir dengan judul “Analisis Pengaruh Capital Adequacy Ratio

(CAR), Financing to Deposit Ratio (FDR), dan Non Performing Ratio (NPF)

terhadap Profitabilitas Bank Umum Syariah di Indonesia” dapat selesai dengan baik.

Tugas akhir ini merupakan syarat untuk penulis mendapatkan gelar Strata I

Manajemen pada Universitas Bakrie.

Pada kesempatan kali ini, penulis juga ingin mengucapkan terima kasih

kepada:

1. Bapak Anon Kuswardono, S.E., M.B.A. selaku dosen pembimbing yang telah

dengan sabar membimbing, mengarahkan dan membantu dalam penyusunan

tugas akhir ini hingga selesai dengan baik.

2. Kedua orang tua tercinta Budiman Yunus dan Nurhayati yang selalu

mendoakan, mendukung, dan membantu dalam segala hal dari penulis lahir

hingga bisa menyelesaikan pendidikan di Universitas Bakrie.

3. Kakak tersayang Fahreza Agamal yang selalu mendoakan, mendukung dan

membantu penulis.

4. Resfiari Annisa Diandra, yang selalu setia menemani dan mendukung penulis

dari awal kuliah hingga saat ini.

5. Teman-teman seperjuangan dari awal kuliah sampai saat ini yang selalu

memberikan semangat dan dukungan serta selalu membantu penulis Adinda

Frida Adenin, Feyola Nabilla, Maghfirah Islami Samsir, Muhammad Rhandi,

Nisita Mutia, Peppy Noviryesta Ernanda, Wella Apriani, dan teman-teman

lain yang tidak dapat disebutkan satu per satu.

Universitas Bakrie

v

Penulis berharap semoga tugas akhir ini dapat memberikan manfaat bagi yang

membacanya. Tugas akhir ini pasti tidak luput dari kekurangan, oleh karena itu

penulis mengharapkan kritik dan saran yang membangun dari semua pihak, agar

penulis dapat lebih memperbaiki diri dalam penulisan tugas akhir ini.

Jakarta, Maret 2018

Penulis

Universitas Bakrie

vi

Universitas Bakrie

vii




Ogie Gamma Putra1

ABSTRAK

Penelitian ini bertujuan untuk mengetahui terdapat pengaruh signifikan antara

Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), dan Non

Performing Financing (NPF) terhadap profitabilitas pada Bank Umum Syariah yang

terdapat di Indonesia antara tahun 2012-2016, dengan jumlah sampel sebanyak 11

bank. Variabel independen dalam penelitian ini adalah Capital Adequacy Ratio

(CAR), Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF)

sedangkan variabel dependen Profitabilitas yang diukur dengan menggunakan Return

on Assets. Berdasarkan hasil penelitian ini, terdapat pengaruh tidak signifikan antara

Capital Adequacy Ratio (CAR) terhadap Profitabilitas, terdapat pengaruh signifikan

antara Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF)

terhadap Profitabilitas pada Bank Umum Syariah yang terdapat di Indonesia, dan

terdapat pengaruh signifikan antara Capital Adequacy Ratio (CAR), Financing to

Deposit Ratio (FDR), dan Non Performing Financing (NPF) terhadap Profitabilitas

pada Bank Umum Syariah di Indonesia.

Kata kunci: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non

Performing Financing (NPF), Profitabilitas, Bank Umum Syariah

1 Mahasiswa Program Studi Manajemen Universitas Bakrie

Universitas Bakrie

viii

ANALYSIS THE EFFECT OF CAPITAL ADEQUACY RATIO (CAR),

FINANCING TO DEPOSIT RATIO (FDR), AND NON PERFORMING

FINANCING (NPF) ON PROFITABILITY SHARIA (ISLAMIC) COMMERCIAL

BANK IN INDONESIA

Ogie Gamma Putra1

ABSTRACT

This analysis aims to determine the significant of Capital Adequacy Ratio

(CAR), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) on

Profitability in Sharia (Islamic) Commercial Bank in Indonesia between 2012-2016.

With the number of sample 11 banks. Independent variable in this analysis is Capital

Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Non Performing

Financing (NPF) while the dependent variable is Profitability, measured by Return

on Assets. Based on these results, there is a unsignificant effect between of Capital

Adequacy Ratio (CAR) to Profitability, there is a significant effect between

Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) to

Profitability, and there is a significant effect between Capital Adequacy Ratio (CAR),

Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) on

Profitability in Sharia (Islamic) Commercial Bank in Indonesia.

Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and

Non Performing Financing (NPF), Profitability, Sharia (Islamic) Commercial Bank

1 Student of Bakrie University, Management Major

Universitas Bakrie

ix

DAFTAR ISI

HALAMAN COVER.................................................................................................i

HALAMAN PERNYATAAN ORISINALITAS ......................................................ii

HALAMAN PENGESAHAN ...................................................................................iii

KATA PENGANTAR ...............................................................................................iv

HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI.................................vi

ABSTRAK .................................................................................................................vii

ABSTRACT ...............................................................................................................viii

DAFTAR ISI ..............................................................................................................ix

DAFTAR TABEL ......................................................................................................xii

DAFTAR GAMBAR .................................................................................................xiii

DAFTAR LAMPIRAN ..............................................................................................xiv

BAB I : PENDAHULUAN

1.1 Latar Belakang ...............................................................................................1

1.2 Rumusan Masalah ..........................................................................................6

1.3 Tujuan dan Kegunaan Penelitian ...................................................................7

1.4 Pembatasan Masalah ......................................................................................8

1.5 Manfaat Penelitian .........................................................................................8

BAB II : TINJAUAN PUSTAKA

2.1 Tinjauan Pustaka ............................................................................................9

2.1.1 Bank Umum Syariah .............................................................................9

2.1.2 Penggunaan Dana Umum Syariah ........................................................11

2.1.3 Jenis-jenis Pembiayaan Bank Syariah ..................................................12

2.1.4 Sumber Pendapatan Bank Syariah ........................................................14

2.1.5 Perbedaan Bank Syariah dan Bank Konvensional ................................14

2.1.6 Tujuan Bank Syariah .............................................................................17

2.1.7 Produk Perbankan Syariah ....................................................................17

Universitas Bakrie

x

2.1.8 Profitabilitas Perbankan ........................................................................19

2.1.9 Capital Adequacy Ratio (CAR) ............................................................19

2.1.10 Financing to Deposit Ratio (FDR) ....................................................20

2.1.11 Non Performing Financing (NPF) ......................................................21

2.2 Penelitian Terdahulu ......................................................................................22

2.3 Kerangka Konseptual .....................................................................................25

2.4 Hipotesis ........................................................................................................27

BAB III : METODE PENELITIAN

3.1 Objek Penelitian .............................................................................................29

3.2 Variabel dan Pengukuran ...............................................................................29

3.2.1 Variabel Dependen................................................................................29

3.2.2 Variabel Independen .............................................................................29

3.3 Metode Penelitian ..........................................................................................31

3.4 Metode Pengumpulan Data ............................................................................31

3.5 Metode Pengujian Data ..................................................................................31

3.5.1 Analisis Regresi Data Panel ..................................................................31

3.5.2 Uji Normalitas Residual ........................................................................33

3.5.3 Uji Asumsi Klasik .................................................................................34

3.5.4 Uji ModelWW ......................................................................................37

3.6 Model Analisis Data ......................................................................................38

BAB IV : ANALISIS DAN PEMBAHASAN

4.1 Gambaran Umum Objek Penelitian ...............................................................40

4.2 Statistik Deskriptif .........................................................................................41

4.3 Hasil Regresi Persamaan Penelitian...............................................................44

4.3.1 Penentuan Regresi Data Panel ..............................................................44

4.3.1.1 Uji Chow ............................................................................................44

4.3.1.2 Uji Hausman ......................................................................................45

Universitas Bakrie

xi

4.3.1.3 Hasil Analisis Regresi Berganda .......................................................45

4.3.1.4 Koefisien Determinasi (Adjusted R2) .................................................48

4.4 Uji Normalitas Residual .................................................................................48

4.5 Uji Asumsi Klasik ..........................................................................................49

4.5.1 Uji Multikolinearitas .............................................................................50

4.5.2 Uji Heterokedastisitas ...........................................................................50

4.5.3 Uji Autokorelasi ....................................................................................51

4.6 Pengujian Hipotesis .......................................................................................52

4.6.1 Uji t (Uji Parsial) ...................................................................................52

4.7 Analisis Hasil .................................................................................................55

4.7.1 Pengaruh Capital Adequacy Ratio (CAR) terhadap

Profitabilitas (ROA) ..............................................................................55

4.7.2 Pengaruh Financing to Deposit Ratio (FDR) terhadap


4.7.3 Pengaruh Non Performing Financing (NPF) terhadap


4.7.4 Pengaruh Capital Adequacy Ratio (CAR), Financing to Deposit

Ratio (FDR), dan Non Performing Financing (NPF) terhadap


BAB V : KESIMPULAN

5.1 Kesimpulan ....................................................................................................58

5.2 Saran ..............................................................................................................58

DAFTAR PUSTAKA ................................................................................................60

LAMPIRAN-LAMPIRAN

Universitas Bakrie

xii

DAFTAR TABEL

Tabel 2.1.5 Perbedaan Bank Syariah dan Bank Konvensional ................................ 15

Tabel 2.2 Penelitian Terdahulu ................................................................................ 23

Tabel 4.1 Seleksi Sampel ......................................................................................... 40

Tabel 4.2 Statistik Deskriptif ................................................................................... 41

Tabel 4.3.1.1 Hasil Uji Chow................................................................................... 44

Tabel 4.3.1.2 Hasil Uji Hausman............................................................................. 45

Tabel 4.3.1.3 Hasil Regresi Berganda ..................................................................... 46

Tabel 4.5.1 Hasil Uji Multikolinearitas ................................................................... 50

Tabel 4.5.2 Hasil Uji Heterokedastisitas.................................................................. 51

Tabel 4.5.3 Hasil Uji Autokorelasi .......................................................................... 51

Universitas Bakrie

xiii

DAFTAR GAMBAR

Gambar 2.3 Kerangka Konseptual .............................................................................25

Gambar 4.4 Uji Normalitas ........................................................................................49

Universitas Bakrie

xiv

DAFTAR LAMPIRAN

Lampiran I Daftar Bank Umum Syariah di Indonesia ...............................................64

Universitas Bakrie

analisis pengaruh capital adequacy ratio (car), …repository.bakrie.ac.id/1656/1/00 cover.pdfogie...

Documents