Pengaruh Net Interest Margin dan Non Performing Loan Terhadap Laba (Studi Pada Bank Yang Terdaftar di BEI 2009-2013)
ABSTRACT
The Influence Of Net Interest Margin And Non Performing Loan To Bank
Earning Listed on BEI Year 2009-2013.
The research was purpose to find out how much influence of net interest
margin to bank earning. To find out how much influence of non performing loan
to bank earning. To find out how much influence of net interest margin and non
performing loan with together to bank earning.
The method that being used in this research is descriptive method verifikatif
with quantitative approach. Sampling method in the research is using
nonprobability sampling with purposive sampling approach. The unit of analysis
in this research is bank years financial statement listed on BEI on 2009-2013.
While the analysis of data using multiple linear regression. Testing the hypothesis
in this research using a statistical test statistic t and F test with SPSS 20.0 for
Windows.
Based on the results of research showed that the test results of t (partial)
indicates that each variable the variable is net interest margin have a positive and
significant impact on bank earning and non performing loan have a negative and
significant impact on bank earning. The results of the F test (Simultaneous)
showed variable of net interest margin and non performing loan with together
have a significant impact on bank earning.
Keywords : Net Interest Margin, Non Performing Loan, Bank Earning.
i
PENGARUH NET INTEREST MARGIN DAN NON PERFORMING
LOAN TERHADAP LABA (STUDI BANK YANG TERDAFTAR DI BEI
TAHUN 2009-2013)
Skripsi
Diajukan Sebagai Salah Satu Syarat Skripsi
Guna Memperoleh Gelar Sarjana Ekonomi
Program Studi Akuntansi
Oleh:
Agus Hilmi Hadiansyah
21109021
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS KOMPUTER INDONESIA
BANDUNG
2015
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN
ABSTRACT ....................................................................................................... i
ABSTRAK......................................................................................................... ii
KATA PENGANTAR ...................................................................................... iii
DAFTAR ISI ...................................................................................................... v
DAFTAR GAMBAR ......................................................................................... ix
DAFTAR TABEL .............................................................................................. x
DAFTAR LAMPIRAN .................................................................................... xii
BAB I PENDAHULUAN
1.1. Latar Belakang Penelitian.............................................................................. 1
1.2. Identifikasi dan Rumusan Masalah ................................................................ 5
1.2.1 Identifikasi Masalah ............................................................................. 5
1.2.2 Rumusan Masalah ................................................................................ 6
1.3. Maksud dan Tujuan Penelitian ...................................................................... 6
1.3.1 Maksud Penelitian................................................................................ 6
1.3.2 Tujuan Penelitian ................................................................................. 6
1.4. Kegunaan Penelitian...................................................................................... 7
1.4.1 Kegunaan Praktis ................................................................................. 7
1.4.2 Kegunaan Akademis ............................................................................ 7
1.5. Lokasi dan Waktu Penelitian. ........................................................................ 8
v
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN
HIPOTESIS
2.1. Kajian Pustaka ............................................................................................ 10
2.1.1. Net Interest Margin .…. .................................................................... 10
2.1.1.1. Definisi Net Interest Margin ................................................ 10
2.1.1.2. Perhitungan Net Interest Margin .......................................... 10
2.1.2. Non Performing Loan ...................................................................... 11
2.1.2.1. Definisi Non Performing Loan ............................................. 11
2.1.2.2. Penyebab Non Performing Loan .......................................... 12
2.1.2.3. Mengatasi Non Performing Loan ......................................... 13
2.1.2.4. Perhitungan Non Performing Loan ....................................... 15
2.1.3. Laba ................................................................................................. 16
2.1.3.1. Definisi Laba ....................................................................... 16
2.1.3.2. Jenis – jenis Laba ................................................................ 16
2.1.3.3. Faktor Yang Mempengaruhi Laba ....................................... 17
2.1.3.4. Peran Laba .......................................................................... 18
2.1.3.5. Perhitungan Laba ................................................................ 18
2.2. Kerangka Pemikiran .................................................................................... 19
2.2.1. Pengaruh Net Interest Margin Terhadap Lana .................................. 19
2.2.2. Pengaruh Non Performing Loan Terhadap Laba ................................ 19
2.2.3. Hasil Penelitian Sebelumnya ............................................................. 21
2.3. Hipotesis. ................................................................................................... 22
vi
BAB III OBJEK DAN METODE PENELITIAN
3.1. Objek Penelitian. ........................................................................................ 23
3.2. Metode Penelitian. ..................................................................................... 23
3.2.1. Desain Penelitian .............................................................................. 24
3.3. Operasionalisasi Variabel ............................................................................ 26
3.4. Sumber Data ............................................................................................... 29
3.5. Populasi dan Penarikan Sampel ................................................................... 29
3.6. Metode Pengumpulan Data ......................................................................... 31
3.7. Rancangan Analisis dan Pengujian Hipotesis............................................... 32
3.7.1 Rancangan Analisis ............................................................................ 32
3.7.2 Pengujian Hipotesis ........................................................................... 41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Hasil Penelitian. ......................................................................................... 46
4.1.1. Gambaran Umum Bursa Efek Indonesia. .......................................... 46
4.1.1.1. Sejarah Bursa Efek Indonesia ............................................... 46
4.1.1.2. Struktur Dan Uraian Tugas Organisasi ................................. 49
4.1.2. Gambaran Umum Perusahaan ........................................................... 55
4.1.3. Analisis Deskriptif ............................................................................ 67
4.1.3.1. Deskriptif Net Interest Margin........................................................ 67
4.1.3.2. Deskriptif Non Performing Loan .................................................... 71
4.1.3.3. Deskriptif Laba .............................................................................. 75
4.1.4. Analisis Verifikatif............................................................................ 79
vii
4.1.4.1. Pengaruh Net Interest Margin Terhadap Laba....................... 88
4.1.4.2. Pengaruh Non Performing Loan Terhadap Laba .................. 91
4.1.4.3. Pengaruh Net Interest Margin dan Non Performing Loan
Terhadap Laba .................................................................... 94
4.2. Pembahasan ................................................................................................ 96
4.2.1. Pengaruh Net Interest Margin Terhadap Laba .................................. 96
4.2.2. Pengaruh Non Performing Loan Terhadap Laba ............................... 97
4.2.3. Pengaruh Net Interest Margin dan Non Performing Loan
Terhadap Laba ................................................................................. 98
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan ......................................................................................... 99
5.2. Saran.................................................................................................... 99
DAFTAR PUSTAKA .................................................................................... 101
DAFTAR RIWAYAT HIDUP ...................................................................... 104
LAMPIRAN
viii
KATA PENGANTAR
Asalamua’laikum wr.wb
Alhamdulillah, puji dan syukur kehadirat Allah SWT yang senantiasa
melimpahkan rahmat dan karunia-Nya sehingga penulis dapat menyelesaikan
skripsi ini. Adapun tujuan dari pembuatan skripsi ini untuk memenuhi dan
melengkapi salah satu syarat memperoleh gelar sarjana Prodi Akuntansi, Fakultas
Ekonomi Universitas Komputer Indonesia.
Dalam mengerjakan laporan ini penulis banyak mengalami kesulitan,
hambatan dan juga keterbatasan pengetahuan dan kemampuan penulis sehingga
laporan ini masih jauh dari sempurna. Sehubungan dengan hal ini penulis
memohon maaf atas segala kesalahan dan kekurangan baik dalam teknik
pembahasan maupun penulisan dan bobotnya. Penulis menyadari bahwa laporan
ini tidak akan terwujud tanpa adanya bimbingan, dorongan, nasehat, serta doa dan
bantuan dari berbagai pihak.
Pertama penulis berterima kasih kepada kedua orang tua penulis yang telah
membimbing, memberikan arahan, nasehat dan dorongan moral yang tidak
terhingga.
Kedua penulis mengucapkan terima kasih yang sebesar-besarnya kepada :
1.
Dr. Ir. Eddy Soeryanto Soegoto, selaku Rektor Universitas Komputer
Indonesia.
2.
Prof. Dr. Hj. Dwi Kartini, SE., Spec.Lic. selaku Dekan Fakultas Ekonomi
Universitas Komputer Indonesia.
iii
3.
Dr. Siti Kurnia Rahayu, SE.,M.Ak.,CA selaku Ketua Program Studi
Akuntansi Universitas Komputer Indonesia.
4.
Lilis Puspitawati. SE.M.Si.,Ak.,CA selaku Dosen Pembimbing Program
Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia.
5.
Sri Dewi Anggadini, SE.,M.Si.AK selaku dosen wali.
Semoga segala bantuan, do’a serta amal kebajikan yang telah diberikan
mendapatkan balasan dari Alllah SWT. Akhir kata semoga segala jerih payah
penulis dalam penyusunan usulan penelitian ini tidak sia - sia dan dapat
memberikan manfaat bagi yang membutuhkan.
.
Bandung, 6 Maret 2015
Penulis
Agus Hilmi Hadiansyah
NIM: 21109021
iv
DAFTAR RIWAYAT HIDUP
Nama
: Agus Hilmi Hadiansyah
Tempat, tanggal lahir
: Garut, 19 November 1990
Jenis Kelamin
: Laki-laki
Warga Negara
: Indonesia
Alamat Rumah
: Kp. Srengseng Jaya RT/RW 001/002
Kec. Sukatani Kab. Bekasi 17530
Pendidikan Formal
Tahun
1995-2002
2002-2005
2005-2008
2009- Sekarang
Pendidikan
SD Negeri 01 Sukamulya
MTS Al-Ijtihad
MA Cempakawarna
Universitas Komputer Indonesia
104
Keterangan
Lulus dan Berizasah
Lulus dan Berizasah
Lulus dan Berizasah
Masih tercatat sebagai mahasiswa,
Jurusan Akuntansi
The Influence Of Net Interest Margin And Non Performing Loan To Bank
Earning Listed on BEI Year 2009-2013.
The research was purpose to find out how much influence of net interest
margin to bank earning. To find out how much influence of non performing loan
to bank earning. To find out how much influence of net interest margin and non
performing loan with together to bank earning.
The method that being used in this research is descriptive method verifikatif
with quantitative approach. Sampling method in the research is using
nonprobability sampling with purposive sampling approach. The unit of analysis
in this research is bank years financial statement listed on BEI on 2009-2013.
While the analysis of data using multiple linear regression. Testing the hypothesis
in this research using a statistical test statistic t and F test with SPSS 20.0 for
Windows.
Based on the results of research showed that the test results of t (partial)
indicates that each variable the variable is net interest margin have a positive and
significant impact on bank earning and non performing loan have a negative and
significant impact on bank earning. The results of the F test (Simultaneous)
showed variable of net interest margin and non performing loan with together
have a significant impact on bank earning.
Keywords : Net Interest Margin, Non Performing Loan, Bank Earning.
i
PENGARUH NET INTEREST MARGIN DAN NON PERFORMING
LOAN TERHADAP LABA (STUDI BANK YANG TERDAFTAR DI BEI
TAHUN 2009-2013)
Skripsi
Diajukan Sebagai Salah Satu Syarat Skripsi
Guna Memperoleh Gelar Sarjana Ekonomi
Program Studi Akuntansi
Oleh:
Agus Hilmi Hadiansyah
21109021
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS KOMPUTER INDONESIA
BANDUNG
2015
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN
ABSTRACT ....................................................................................................... i
ABSTRAK......................................................................................................... ii
KATA PENGANTAR ...................................................................................... iii
DAFTAR ISI ...................................................................................................... v
DAFTAR GAMBAR ......................................................................................... ix
DAFTAR TABEL .............................................................................................. x
DAFTAR LAMPIRAN .................................................................................... xii
BAB I PENDAHULUAN
1.1. Latar Belakang Penelitian.............................................................................. 1
1.2. Identifikasi dan Rumusan Masalah ................................................................ 5
1.2.1 Identifikasi Masalah ............................................................................. 5
1.2.2 Rumusan Masalah ................................................................................ 6
1.3. Maksud dan Tujuan Penelitian ...................................................................... 6
1.3.1 Maksud Penelitian................................................................................ 6
1.3.2 Tujuan Penelitian ................................................................................. 6
1.4. Kegunaan Penelitian...................................................................................... 7
1.4.1 Kegunaan Praktis ................................................................................. 7
1.4.2 Kegunaan Akademis ............................................................................ 7
1.5. Lokasi dan Waktu Penelitian. ........................................................................ 8
v
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN
HIPOTESIS
2.1. Kajian Pustaka ............................................................................................ 10
2.1.1. Net Interest Margin .…. .................................................................... 10
2.1.1.1. Definisi Net Interest Margin ................................................ 10
2.1.1.2. Perhitungan Net Interest Margin .......................................... 10
2.1.2. Non Performing Loan ...................................................................... 11
2.1.2.1. Definisi Non Performing Loan ............................................. 11
2.1.2.2. Penyebab Non Performing Loan .......................................... 12
2.1.2.3. Mengatasi Non Performing Loan ......................................... 13
2.1.2.4. Perhitungan Non Performing Loan ....................................... 15
2.1.3. Laba ................................................................................................. 16
2.1.3.1. Definisi Laba ....................................................................... 16
2.1.3.2. Jenis – jenis Laba ................................................................ 16
2.1.3.3. Faktor Yang Mempengaruhi Laba ....................................... 17
2.1.3.4. Peran Laba .......................................................................... 18
2.1.3.5. Perhitungan Laba ................................................................ 18
2.2. Kerangka Pemikiran .................................................................................... 19
2.2.1. Pengaruh Net Interest Margin Terhadap Lana .................................. 19
2.2.2. Pengaruh Non Performing Loan Terhadap Laba ................................ 19
2.2.3. Hasil Penelitian Sebelumnya ............................................................. 21
2.3. Hipotesis. ................................................................................................... 22
vi
BAB III OBJEK DAN METODE PENELITIAN
3.1. Objek Penelitian. ........................................................................................ 23
3.2. Metode Penelitian. ..................................................................................... 23
3.2.1. Desain Penelitian .............................................................................. 24
3.3. Operasionalisasi Variabel ............................................................................ 26
3.4. Sumber Data ............................................................................................... 29
3.5. Populasi dan Penarikan Sampel ................................................................... 29
3.6. Metode Pengumpulan Data ......................................................................... 31
3.7. Rancangan Analisis dan Pengujian Hipotesis............................................... 32
3.7.1 Rancangan Analisis ............................................................................ 32
3.7.2 Pengujian Hipotesis ........................................................................... 41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Hasil Penelitian. ......................................................................................... 46
4.1.1. Gambaran Umum Bursa Efek Indonesia. .......................................... 46
4.1.1.1. Sejarah Bursa Efek Indonesia ............................................... 46
4.1.1.2. Struktur Dan Uraian Tugas Organisasi ................................. 49
4.1.2. Gambaran Umum Perusahaan ........................................................... 55
4.1.3. Analisis Deskriptif ............................................................................ 67
4.1.3.1. Deskriptif Net Interest Margin........................................................ 67
4.1.3.2. Deskriptif Non Performing Loan .................................................... 71
4.1.3.3. Deskriptif Laba .............................................................................. 75
4.1.4. Analisis Verifikatif............................................................................ 79
vii
4.1.4.1. Pengaruh Net Interest Margin Terhadap Laba....................... 88
4.1.4.2. Pengaruh Non Performing Loan Terhadap Laba .................. 91
4.1.4.3. Pengaruh Net Interest Margin dan Non Performing Loan
Terhadap Laba .................................................................... 94
4.2. Pembahasan ................................................................................................ 96
4.2.1. Pengaruh Net Interest Margin Terhadap Laba .................................. 96
4.2.2. Pengaruh Non Performing Loan Terhadap Laba ............................... 97
4.2.3. Pengaruh Net Interest Margin dan Non Performing Loan
Terhadap Laba ................................................................................. 98
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan ......................................................................................... 99
5.2. Saran.................................................................................................... 99
DAFTAR PUSTAKA .................................................................................... 101
DAFTAR RIWAYAT HIDUP ...................................................................... 104
LAMPIRAN
viii
KATA PENGANTAR
Asalamua’laikum wr.wb
Alhamdulillah, puji dan syukur kehadirat Allah SWT yang senantiasa
melimpahkan rahmat dan karunia-Nya sehingga penulis dapat menyelesaikan
skripsi ini. Adapun tujuan dari pembuatan skripsi ini untuk memenuhi dan
melengkapi salah satu syarat memperoleh gelar sarjana Prodi Akuntansi, Fakultas
Ekonomi Universitas Komputer Indonesia.
Dalam mengerjakan laporan ini penulis banyak mengalami kesulitan,
hambatan dan juga keterbatasan pengetahuan dan kemampuan penulis sehingga
laporan ini masih jauh dari sempurna. Sehubungan dengan hal ini penulis
memohon maaf atas segala kesalahan dan kekurangan baik dalam teknik
pembahasan maupun penulisan dan bobotnya. Penulis menyadari bahwa laporan
ini tidak akan terwujud tanpa adanya bimbingan, dorongan, nasehat, serta doa dan
bantuan dari berbagai pihak.
Pertama penulis berterima kasih kepada kedua orang tua penulis yang telah
membimbing, memberikan arahan, nasehat dan dorongan moral yang tidak
terhingga.
Kedua penulis mengucapkan terima kasih yang sebesar-besarnya kepada :
1.
Dr. Ir. Eddy Soeryanto Soegoto, selaku Rektor Universitas Komputer
Indonesia.
2.
Prof. Dr. Hj. Dwi Kartini, SE., Spec.Lic. selaku Dekan Fakultas Ekonomi
Universitas Komputer Indonesia.
iii
3.
Dr. Siti Kurnia Rahayu, SE.,M.Ak.,CA selaku Ketua Program Studi
Akuntansi Universitas Komputer Indonesia.
4.
Lilis Puspitawati. SE.M.Si.,Ak.,CA selaku Dosen Pembimbing Program
Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia.
5.
Sri Dewi Anggadini, SE.,M.Si.AK selaku dosen wali.
Semoga segala bantuan, do’a serta amal kebajikan yang telah diberikan
mendapatkan balasan dari Alllah SWT. Akhir kata semoga segala jerih payah
penulis dalam penyusunan usulan penelitian ini tidak sia - sia dan dapat
memberikan manfaat bagi yang membutuhkan.
.
Bandung, 6 Maret 2015
Penulis
Agus Hilmi Hadiansyah
NIM: 21109021
iv
DAFTAR RIWAYAT HIDUP
Nama
: Agus Hilmi Hadiansyah
Tempat, tanggal lahir
: Garut, 19 November 1990
Jenis Kelamin
: Laki-laki
Warga Negara
: Indonesia
Alamat Rumah
: Kp. Srengseng Jaya RT/RW 001/002
Kec. Sukatani Kab. Bekasi 17530
Pendidikan Formal
Tahun
1995-2002
2002-2005
2005-2008
2009- Sekarang
Pendidikan
SD Negeri 01 Sukamulya
MTS Al-Ijtihad
MA Cempakawarna
Universitas Komputer Indonesia
104
Keterangan
Lulus dan Berizasah
Lulus dan Berizasah
Lulus dan Berizasah
Masih tercatat sebagai mahasiswa,
Jurusan Akuntansi