Pengaruh Piutang Murabahah, Mudharabah, Musyarakah, dan Non Performing Financing (NPF) terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia
LAMPIRAN
Lampiran 1
Daftar Bank Umum Syariah
No
Populasi
1
2
3
4
5
6
7
8
9
10
11
12
PT. Bank Muamalat Indonesia
PT. Bank Victoria Syariah
PT. Bank BRI Syariah
PT. B.P.D. Jawa Barat Banten Syariah
PT. Bank BNI Syariah
PT. Bank Syariah Mandiri
PT. Bank Syariah Mega Indonesia
PT. Bank Panin Syariah
PT. Bank Syariah Bukopin
PT. BCA Syariah
PT. Maybank Syariah Indonesia
PT. Bank Tabungan Pensiunan Nasional Syariah
Kriteria
1
2
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Sampel
1
2
3
4
5
6
7
8
-
83
Universitas Sumatera Utara
Lampiran 2
Logaritma Natural Murabahah, Mudharabah,
Musyarakah, NPF dan ROA
Tahun
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
Bank
BRI Syariah
Syariah
Mandiri
Mega Syariah
BNI Syariah
Muamalat
BCA Syariah
Panin Syariah
Bukopin
Syariah
Mrb
12,5335
12,7299
12,8530
12,9544
12,2960
13,2961
13,4401
13,5212
12,4680
12,5334
12,7292
12,8371
12,4071
12,4973
12,6819
12,9070
12,8160
13,0085
13,2128
13,2990
11,0315
11,5323
11,6434
11,7830
10,6099
11,5824
11,8870
12,0943
12,0282
12,1073
12,2515
12,3377
Mdr
11,5934
11,7861
11,9440
11,9816
12,6275
12,6694
12,6192
12,5686
9,4566
9,0628
6,9710
6,9710
10,9411
10,9558
11,4628
11,8584
12,1350
12,1756
12,3096
12,3545
10,9613
10,1109
11,1005
11,3051
11,0034
11,4307
11,8436
11,8234
11,0630
11,3404
11,2857
11,3516
Msr
11,9717
12,0604
12,2515
12,4890
12,6618
12,7347
12,7817
12,8481
11,1640
10,8536
10,5604
10,6385
11,7958
11,9633
11,9916
12,0456
12,7766
12,9126
13,1141
13,2783
10,6794
11,2895
11,5338
11,7300
10,9087
10,6872
11,3617
11,8190
11,6257
11,6151
11,8050
11,9385
NPF
3,0802
3,4732
3,0086
3,9493
7,6796
2,9213
2,5273
3,9954
3,3417
3,5248
2,9462
2,7978
3,7730
4,5092
2,0859
1,8467
3,2810
2,1749
2,1822
1,3594
0.0942
0,1056
0,0063
0,1016
0.4574
0,8573
0,1803
1,0311
3,6577
1,6050
4,5898
4,2832
ROA
0,2633
0,1491
0,9799
1,0571
1,7958
1,5761
2,0750
1,4172
1,8655
1,3281
3,0998
2,2459
0,5744
1,0542
1,2939
1,2212
1,0798
1,1443
1,1634
1,1950
1,0242
0,7354
0,6841
0,8210
0.8272
1,2205
2,3159
0,7196
0,6800
0,5502
0,6735
0,6273
84
Universitas Sumatera Utara
Lampiran 3
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Piutang Murabahah
32
10.6099
13.5212
12.434684
.6837190
Pembiayaan Mudharabah
32
6.9710
12.6992
11.316640
1.4014102
Pembiayaan Musyarakah
32
10.5604
13.2783
11.871465
.7747079
Non Performing Financing
32
.0063
7.6796
2.544567
1.7117216
Return On Asset
32
.1491
3.0998
1.170563
.6351238
Valid N (listwise)
32
One-Sample Kolmogorov-Smirnov Test
One-Sample Kolmogorov-Smirnov Test
N
Normal
Mean
Paramete
Std.
a,b
rs
Deviation
Most
Absolute
Extreme
Difference Positive
Negative
s
Kolmogorov-Smirnov
Z
Asymp. Sig. (2-tailed)
Non
Piutang
Pembiayaan Pembiayaan Performing
Murabahah Mudharabah Musyarakah Financing
32
32
32
32
Return On Asset
32
12.434684
11.316640
11.871465
2.544567
1.170563
.6837190
1.4014102
.7747079
1.7117216
.6351238
.082
.056
.238
.162
.096
.091
.090
.085
.156
.156
-.082
-.238
-.096
-.090
-.102
.464
1.347
.544
.509
.881
.983
.053
.929
.958
.419
a. Test distribution is Normal.
b. Calculated from data.
85
Universitas Sumatera Utara
Histogram
Grafik P-Plot
86
Universitas Sumatera Utara
Scatterplot
Uji Autokorelasi
b
Model
R
1
R Square
.573
a
.329
Model Summary
Adjusted R
Std. Error of the
Square
Estimate
.229
Durbin –Watson
.5575956
1.449
a. Predictors: (Constant), Non performing financing, Pembiayaan Mudharabah,
Piutang Murabahah, Pembiyaaan Musyarakah
b. Dependent Variable: Return On Asset
87
Universitas Sumatera Utara
Uji Multikolinieritas
Coefficients
Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
1
(Constant)
a
Std. Error
Beta
-.951
2.045
.578
.288
-.101
T
Sig.
Tolerance
VIF
-.465
.646
.622
2.009
.055
.259
3.860
.152
-.222
-.662
.514
.221
4.529
-.326
.371
-.397
-.877
.388
.121
8.250
-.024
.067
-.066
-.366
.717
.772
1.295
Piutang
Murabahah
Pembiayaan
Mudharabah
Pembiyaaan
Musyarakah
Non performing
financing
a. Dependent Variable: Return On Asset
Uji Analisis Regresi Berganda
Model Summary
Model
R
1
Adjusted R
Square
R Square
.573
a
.329
Std. Error of the
Estimate
.229
.5575956
a. Predictors: (Constant), Non performing financing, Pembiayaan
Mudharabah, Piutang Murabahah, Pembiyaaan Musyarakah
Uji t-Statistik
Coefficients
Model
1
(Constant)
Piutang Murabahah
Pembiayaan Mudharabah
Pembiyaaan Musyarakah
Non performing financing
a. Dependent Variable: Return On Asset
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
-.951
2.055
.578
-.101
-.326
-.024
.288
.152
.371
.067
.622
-.222
-.397
-.066
T
-.465
Sig.
.646
2.009
-.662
-.877
-.366
.055
.514
.388
.717
88
Universitas Sumatera Utara
Uji F-Statistik
b
Model
1
Regression
Residual
Total
Sum of Squares
4.110
8.395
ANOVA
Df
Mean Square
1.028
.311
4
27
12.505
F
4.405
Sig.
a
.025
31
a. Predictors: (Constant), Non performing financing, Pembiayaan Mudharabah, Piutang
Murabahah, Pembiyaaan Musyarakah
b. Dependent Variable: Return On Asset
Uji R2
Coefficients
Model
1
(Constant)
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
-.951
2.045
Piutang
Murabahah
.578
Pembiayaan
Mudharabah
-.101
Pembiyaaan
Musyarakah
-.326
Non performing
financing
-.024
a. Dependent Variable: Return On Asset
T
-.465
Sig.
.646
Collinearity
Statistics
Tolerance
VIF
.288
.622
2.009
.055
.259
3.860
.152
-.222
-.662
.514
.221
4.529
.371
-.397
-.877
.388
.121
8.250
.067
-.066
-.366
.717
.772
1.295
89
Universitas Sumatera Utara
Lampiran 4
Tabel t
Sig 0,05
df
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
t 0,05
12.7062
4.302653
3.182446
2.776445
2.570582
2.446912
2.364624
2.306004
2.262157
2.228139
2.200985
2.178813
2.160369
2.144787
2.13145
df
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
t 0,05
2.119905
2.109816
2.100922
2.093024
2.085963
2.079614
2.073873
2.068658
2.063899
2.059539
2.055529
2.05183
2.048407
2.04523
2.042272
df
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
t 0,05
2.039513
2.036933
2.034515
2.032244
2.030108
2.028094
2.026192
2.024394
2.022691
2.021075
2.019541
2.018082
2.016692
2.015368
2.014103
Tabel Interprestasi Nilai R
Nilai R
0,00 – 0,19
0,20 – 0,39
0,40 – 0,59
0,60 – 0,79
0,80 – 0,99
Interprestasi
Sangat Tidak Erat
Tidak Erat
Cukup Erat
Erat
Sangat Erat
90
Universitas Sumatera Utara
Lampiran 1
Daftar Bank Umum Syariah
No
Populasi
1
2
3
4
5
6
7
8
9
10
11
12
PT. Bank Muamalat Indonesia
PT. Bank Victoria Syariah
PT. Bank BRI Syariah
PT. B.P.D. Jawa Barat Banten Syariah
PT. Bank BNI Syariah
PT. Bank Syariah Mandiri
PT. Bank Syariah Mega Indonesia
PT. Bank Panin Syariah
PT. Bank Syariah Bukopin
PT. BCA Syariah
PT. Maybank Syariah Indonesia
PT. Bank Tabungan Pensiunan Nasional Syariah
Kriteria
1
2
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Sampel
1
2
3
4
5
6
7
8
-
83
Universitas Sumatera Utara
Lampiran 2
Logaritma Natural Murabahah, Mudharabah,
Musyarakah, NPF dan ROA
Tahun
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
2010
2011
2012
2013
Bank
BRI Syariah
Syariah
Mandiri
Mega Syariah
BNI Syariah
Muamalat
BCA Syariah
Panin Syariah
Bukopin
Syariah
Mrb
12,5335
12,7299
12,8530
12,9544
12,2960
13,2961
13,4401
13,5212
12,4680
12,5334
12,7292
12,8371
12,4071
12,4973
12,6819
12,9070
12,8160
13,0085
13,2128
13,2990
11,0315
11,5323
11,6434
11,7830
10,6099
11,5824
11,8870
12,0943
12,0282
12,1073
12,2515
12,3377
Mdr
11,5934
11,7861
11,9440
11,9816
12,6275
12,6694
12,6192
12,5686
9,4566
9,0628
6,9710
6,9710
10,9411
10,9558
11,4628
11,8584
12,1350
12,1756
12,3096
12,3545
10,9613
10,1109
11,1005
11,3051
11,0034
11,4307
11,8436
11,8234
11,0630
11,3404
11,2857
11,3516
Msr
11,9717
12,0604
12,2515
12,4890
12,6618
12,7347
12,7817
12,8481
11,1640
10,8536
10,5604
10,6385
11,7958
11,9633
11,9916
12,0456
12,7766
12,9126
13,1141
13,2783
10,6794
11,2895
11,5338
11,7300
10,9087
10,6872
11,3617
11,8190
11,6257
11,6151
11,8050
11,9385
NPF
3,0802
3,4732
3,0086
3,9493
7,6796
2,9213
2,5273
3,9954
3,3417
3,5248
2,9462
2,7978
3,7730
4,5092
2,0859
1,8467
3,2810
2,1749
2,1822
1,3594
0.0942
0,1056
0,0063
0,1016
0.4574
0,8573
0,1803
1,0311
3,6577
1,6050
4,5898
4,2832
ROA
0,2633
0,1491
0,9799
1,0571
1,7958
1,5761
2,0750
1,4172
1,8655
1,3281
3,0998
2,2459
0,5744
1,0542
1,2939
1,2212
1,0798
1,1443
1,1634
1,1950
1,0242
0,7354
0,6841
0,8210
0.8272
1,2205
2,3159
0,7196
0,6800
0,5502
0,6735
0,6273
84
Universitas Sumatera Utara
Lampiran 3
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Piutang Murabahah
32
10.6099
13.5212
12.434684
.6837190
Pembiayaan Mudharabah
32
6.9710
12.6992
11.316640
1.4014102
Pembiayaan Musyarakah
32
10.5604
13.2783
11.871465
.7747079
Non Performing Financing
32
.0063
7.6796
2.544567
1.7117216
Return On Asset
32
.1491
3.0998
1.170563
.6351238
Valid N (listwise)
32
One-Sample Kolmogorov-Smirnov Test
One-Sample Kolmogorov-Smirnov Test
N
Normal
Mean
Paramete
Std.
a,b
rs
Deviation
Most
Absolute
Extreme
Difference Positive
Negative
s
Kolmogorov-Smirnov
Z
Asymp. Sig. (2-tailed)
Non
Piutang
Pembiayaan Pembiayaan Performing
Murabahah Mudharabah Musyarakah Financing
32
32
32
32
Return On Asset
32
12.434684
11.316640
11.871465
2.544567
1.170563
.6837190
1.4014102
.7747079
1.7117216
.6351238
.082
.056
.238
.162
.096
.091
.090
.085
.156
.156
-.082
-.238
-.096
-.090
-.102
.464
1.347
.544
.509
.881
.983
.053
.929
.958
.419
a. Test distribution is Normal.
b. Calculated from data.
85
Universitas Sumatera Utara
Histogram
Grafik P-Plot
86
Universitas Sumatera Utara
Scatterplot
Uji Autokorelasi
b
Model
R
1
R Square
.573
a
.329
Model Summary
Adjusted R
Std. Error of the
Square
Estimate
.229
Durbin –Watson
.5575956
1.449
a. Predictors: (Constant), Non performing financing, Pembiayaan Mudharabah,
Piutang Murabahah, Pembiyaaan Musyarakah
b. Dependent Variable: Return On Asset
87
Universitas Sumatera Utara
Uji Multikolinieritas
Coefficients
Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
1
(Constant)
a
Std. Error
Beta
-.951
2.045
.578
.288
-.101
T
Sig.
Tolerance
VIF
-.465
.646
.622
2.009
.055
.259
3.860
.152
-.222
-.662
.514
.221
4.529
-.326
.371
-.397
-.877
.388
.121
8.250
-.024
.067
-.066
-.366
.717
.772
1.295
Piutang
Murabahah
Pembiayaan
Mudharabah
Pembiyaaan
Musyarakah
Non performing
financing
a. Dependent Variable: Return On Asset
Uji Analisis Regresi Berganda
Model Summary
Model
R
1
Adjusted R
Square
R Square
.573
a
.329
Std. Error of the
Estimate
.229
.5575956
a. Predictors: (Constant), Non performing financing, Pembiayaan
Mudharabah, Piutang Murabahah, Pembiyaaan Musyarakah
Uji t-Statistik
Coefficients
Model
1
(Constant)
Piutang Murabahah
Pembiayaan Mudharabah
Pembiyaaan Musyarakah
Non performing financing
a. Dependent Variable: Return On Asset
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
-.951
2.055
.578
-.101
-.326
-.024
.288
.152
.371
.067
.622
-.222
-.397
-.066
T
-.465
Sig.
.646
2.009
-.662
-.877
-.366
.055
.514
.388
.717
88
Universitas Sumatera Utara
Uji F-Statistik
b
Model
1
Regression
Residual
Total
Sum of Squares
4.110
8.395
ANOVA
Df
Mean Square
1.028
.311
4
27
12.505
F
4.405
Sig.
a
.025
31
a. Predictors: (Constant), Non performing financing, Pembiayaan Mudharabah, Piutang
Murabahah, Pembiyaaan Musyarakah
b. Dependent Variable: Return On Asset
Uji R2
Coefficients
Model
1
(Constant)
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
-.951
2.045
Piutang
Murabahah
.578
Pembiayaan
Mudharabah
-.101
Pembiyaaan
Musyarakah
-.326
Non performing
financing
-.024
a. Dependent Variable: Return On Asset
T
-.465
Sig.
.646
Collinearity
Statistics
Tolerance
VIF
.288
.622
2.009
.055
.259
3.860
.152
-.222
-.662
.514
.221
4.529
.371
-.397
-.877
.388
.121
8.250
.067
-.066
-.366
.717
.772
1.295
89
Universitas Sumatera Utara
Lampiran 4
Tabel t
Sig 0,05
df
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
t 0,05
12.7062
4.302653
3.182446
2.776445
2.570582
2.446912
2.364624
2.306004
2.262157
2.228139
2.200985
2.178813
2.160369
2.144787
2.13145
df
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
t 0,05
2.119905
2.109816
2.100922
2.093024
2.085963
2.079614
2.073873
2.068658
2.063899
2.059539
2.055529
2.05183
2.048407
2.04523
2.042272
df
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
t 0,05
2.039513
2.036933
2.034515
2.032244
2.030108
2.028094
2.026192
2.024394
2.022691
2.021075
2.019541
2.018082
2.016692
2.015368
2.014103
Tabel Interprestasi Nilai R
Nilai R
0,00 – 0,19
0,20 – 0,39
0,40 – 0,59
0,60 – 0,79
0,80 – 0,99
Interprestasi
Sangat Tidak Erat
Tidak Erat
Cukup Erat
Erat
Sangat Erat
90
Universitas Sumatera Utara