ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA BANK GO PUBLIC DI BURSA EFEK INDONESIA (BEI)

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xii

1

HALAMAN PERSETUJUAN

Judul Tesis

: Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan
Pada Bank Go Public di Bursa Efek Indonesia (BEI)

Nama

: Endro Sugiartono, SE

NIM

: 070820101017

Program Studi: Manajemen
Disetujui

:

Dosen Pembimbing Utama

Prof. Dr. Istifadah, M.Si
NIP. 19661020 199002 2 001

Dosen Pembimbing Anggota

Dr. Diana Sulianti K .L. Tobing, SE, M.Si
NIP 19741212 200012 2 001

Ketua Program Studi

Prof. Dr. R. Andi Sularso, MSM
NIP. 19600413 198603 1 002

DAFTAR ISI

Halaman
HALAMAN SAMPUL ......................................................................................... i
HALAMAN JUDUL ............................................................................................ ii
HALAMAN PENGESAHAN .............................................................................. iii
HALAMAN PERSETUJUAN ............................................................................. iv
SURAT PERNYATAAN KEASLIAN TESIS ................................................... v
MOTTO ……………………………………………………………………….. vi
PERSEMBAHAN …………………………………………………………….. vii
ABSTRAKSI ......................................................................................................... viii
ABSTRACT .......................................................................................................... ix
PRAKATA ............................................................................................................ x
DAFTAR ISI ......................................................................................................... xii
DAFTAR TABEL ................................................................................................ xv
DAFTAR GAMBAR ............................................................................................ xvi
I. PENDAHULUAN ............................................................................................. 1
1.1 Latar Belakang .................................................................................. 1
1.2 Rumusan Masalah ............................................................................. 6
1.3 Tujuan Penelitian dan manfaat penelitian ......................................... 8
II. TINJAUAN PUSTAKA .................................................................................. 9
2.1 Pengertian Bank ................................................................................ 9
2.1.1 Jenis – jenis Bank .................................................................... 9
2.1.2 Fungsi – fungsi Bank Umum ................................................... 10
2.1.3 Peranan Bank ........................................................................... 12
2.2 Pengaertian dan Tujuan Keuangan ................................................... 14
2.3 Laporan Keuangan Bank .................................................................. 15
2.4 Rasio Keuangan ................................................................................ 18
2.4.1 Capital Adequacy Ratio (CAR) dan Pengaruhnya Terhadap
Return on Asset (ROA)............................................................. 18
2.4.2 Non Performing Loan (NPL) dan Pengaruhnya Terhadap

x

Return on Asset (ROA) ............................................................ 21
2.4.3 Efisien Operasi (BO/PO) dan Pengaruhnya Terhadap
Return on Asset (ROA) ............................................................ 23
2.4.4 Net Interest Margin (NIM) dan Pengaruhnya Terhadap
Return on Asset (ROA)............................................................. 25
2.4.5 Loan to Deposit Ratio (LDR) dan Pengaruhnya Terhadap
Return on Asset (ROA)............................................................. 26
2.4.6 Giro Wajib Minimum (GWM) dan Pengaruhnya Terhadap
Return on Asset (ROA)............................................................. 28
2.5 Kinerja Keuangan ............................................................................. 29
2.6 Tinjauan Penelitian Terdahulu .......................................................... 31
2.7 Kerangka Konseptual ........................................................................ 40
2.8 Hipotesis ........................................................................................... 42
III. METODE PENELITIAN .............................................................................. 43
3.1 Rancangan Penelitian ........................................................................ 43
3.2 Populasi dan Sampel ......................................................................... 43
3.3 Jenis dan Sumber Data ...................................................................... 44
3.4 Definisi Operasional Variabel dan Pengukuranya ............................ 45
3.5 Analisis Data ..................................................................................... 46
3.6 Uji Asumsi ........................................................................................ 47
3.6.1 Uji Normalitas ........................................................................ 47
3.6.2 Auto Korelasi ......................................................................... 48
3.6.3 Heterokedastisitas ................................................................... 49
3.6.4 Multikoliearitas ...................................................................... 49
3.7 Rancangan Uji Hipotesis .................................................................. 50
IV. HASIL DAN PEMBAHASAN ...................................................................... 51
4.1 Gambaran Umum da Deskriptif Statis Variabel Penelitian .............. 52
4.1.1

Gambaran Umum Obyek Penelitian ..................................... 52

4.1.2

Deskriptif Statis Variabel Penelitian Bank Sampel .............. 62

4.2 Pembahasan dan Hasil Analisis ........................................................ 66
4.2.1

Hasil Pengujian Asumsi Klasik ............................................. 66

xi

4.2.1.1 Uji Normalitas ......................................................... 66
4.2.1.2 Uji Multikolinearitas ............................................... 67
4.2.1.3 Uji Autokorelasi ...................................................... 68
4.2.1.4 Uji Heteroskedasitas ............................................... 69
4.2.2 Uji Regresi Linier Berganda ................................................. 71
4.2.3 Uji Determinasi ..................................................................... 73
4.2.4 Uji F (F-test) .......................................................................... 74
4.2.5 Uji T (T-test) ......................................................................... 74
4.3 Pembahasan ...................................................................................... 77
V. KESIMPULAN DAN SARAN ........................................................................ 84
5.1 Kesimpulan ..................................................................................... 84
5.2 Saran ................................................................................................. 85
DAFTAR PUSTAKA ........................................................................................... 87
LAMPIRAN

xii

DAFTAR TABEL

Tabel. 2.1. Ringkasan Penelitian terdahulu ......................................................... 35
Tabel 3.1 Daftar Sample Perusahaan Perbankan ................................................. 44
Tabel 3.2 Definisi Operasional Variabel ............................................................ . 45
Tabel 4.1 Rerata ROA Perusahaan Perbankan yang tercatat di Bursa Efek
Indonesia (BEI) Periode Tahunan Tahun 2006-2010 (dalam %)......... 53
Tabel 4.2 Rerata CAR, NPL, BOPO, NIM, LDR, GWM dan ROA,
Perbankan yang tercatat di Bursa Efek Indonesia Periode
Tahun 2006-2010 (dalam %) .............................................................. 54

Tabel 4.3 Diskripsi Variabel Penelitian Bank Sampel ........................................ 62
Tabel 4.4 Diskripsi Variabel Penelitian Setelah Outlier Dihilangkan ................. 65
Tabel 4.5 Kolmogorov-Smirnov Data Bank Go Publik ..................................... 68
Tabel 4.6 Hasil Uji Multikolinearitas ................................................................ 68
Tabel 4.7 Ketentuan Uji Durbin-Watson .......................................................... 69
Tabel 4.8 Hasil Uji Durbin-Watson ................................................................... 70
Tabel 4.9 Hasil Uji Heteroskedastisitas ............................................................. 72
Tabel 4.10 Ringkasan Hasil Perhitungan Regresi Linier Berganda
Return on Asset (ROA) .................................................................... 73
Tabel 4.11 Koefisien Determinasi ...................................................................... 74
Tabel 4.12 Hasil Regresi Uji F .......................................................................... 75
Tabel 4.13 Hasil Regresi Uji t ...........................................................................

xiii

76

DAFTAR GAMBAR

Gambar 1

Kerangka Konseptual ..................................................................... 41

Gambar 4.1 Dinamika CAR, NPL, BOPO, NIM, LDR, GWM dan ROA,
Perbankan yang tercatat di Bursa Efek Indonesia Periode
Tahun 2006-2010 .......................................................................... 55

Gambar 4.2 Dinamika Pengaruh CAR Terhadap ROA Perbankan yang
Listing di Bursa Efek Indonesia ................................................... 56
Gambar 4.3 Dinamika Pengaruh NPL Terhadap ROA Perbankan yang Listing
di Bursa Efek Indonesia ............................................................. 57
Gambar 4.4 Dinamika Pengaruh NIM Terhadap ROA Perbankan yang Listing
di Bursa Efek Indonesia ............................................................. 58
Gambar 4.5 Dinamika Pengaruh BOPO Terhadap ROA Perbankan yang
Listing di Bursa Efek Indonesia ................................................. 59
Gambar 4.6 Dinamika Pengaruh LDR Terhadap ROA Perbankan yang
Listing di Bursa Efek Indonesia ................................................. 60
Gambar 4.7 Dinamika Pengaruh GWM Terhadap ROA Perbankan yang
Listing di Bursa Efek Indonesia ................................................ 61
Gambar 4.8 Grafik Normal Plot Data Bank Go Publik ........................................ 67
Gambar 4.9 Hasil Uji Durbin-Watson .............................................................. 70
Gambar 4.10 Grafik Scatterplot ........................................................................ 71

xiv