S PEA 1203504 Table of content

DAFTAR ISI
LEMBAR PENGESAHAN
HAK CIPTA
PERNYATAAN KEASLIAN SKRIPSI ...................................................

i

ABSTRAK...................................................................................................

ii

ABSTRACT ................................................................................................

iii

KATA PENGANTAR ................................................................................

iv

UCAPAN TERIMA KASIH......................................................................


v

DAFTAR ISI ...............................................................................................

vii

DAFTAR TABEL.......................................................................................

xi

DAFTAR GAMBAR ..................................................................................

xiii

DAFTAR LAMPIRAN ..............................................................................

xiv

BAB I PENDAHULUAN ...........................................................................


1

1.1 Latar Belakang Masalah .........................................................................

1

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

8

1.3 Tujuan Penelitian....................................................................................

8

1.4 Kegunaan Penelitian...............................................................................

9

1.4.1 Bagi Praktisi ...................................................................................


9

1.4.2 Bagi Dunia Akademis.....................................................................

9

BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ................................................................................................

10

2.1 Landasan Teori .......................................................................................

10

2.1.1 Pengertian Bank ................................................................................

10

2.1.2 Jenis-Jenis Bank ................................................................................


10

2.1.3 Kegiatan-kegiatan Bank Umum........................................................

13

2.1.4 Go Public ..........................................................................................

15

2.1.4.1 Manfaat dan Konsekuensi Go Public .....................................

16

2.1.4.1.1 Manfaat.......................................................................

16

2.1.4.1.2 Konsekuensi ...............................................................


20

2.1.4.2 Proses Go Public.....................................................................

21

2.1.4.3 Pencatatan Efek ......................................................................

23

2.1.5 Kinerja Keuangan .............................................................................

23

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ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
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2.1.5.1 Pengertian Kinerja Keuangan .................................................

23

2.1.5.2 Tujuan Penilaian Kinerja ........................................................

24

2.1.5.3 Tahap-tahap Penilaian Kinerja Keuangan ..............................

24

2.1.5.4 Hubungan Kinerja Keuangan dengan Go Public....................

26

2.1.6 Rasio..................................................................................................

29


2.1.6.1 Definisi Rasio .........................................................................

29

2.1.6.2 Definisi Rasio Keuangan ........................................................

29

2.1.6.3 Hubungan Rasio Keuangan dengan Kinerja Keuangan..........

30

2.1.6.4 Manfaat Analisis Rasio Keuangan..........................................

31

2.1.7 Penilaian Kesehatan Perbankan ........................................................

32


2.1.8 Analisis CAMELS ............................................................................

32

2.1.9 Penjelasan Masing-Masing Faktor....................................................

34

2.1.9.1 Faktor Permodalan ..................................................................

34

2.1.9.2 Faktor Kualitas Aset ...............................................................

35

2.1.9.3 Faktor Manajemen ..................................................................

36


2.1.9.4 Faktor Rentabilitas ..................................................................

36

2.1.9.5 Faktor Likuiditas.....................................................................

37

2.1.9.6 Faktor Sensitivitas Terhadap Risiko Pasar .............................

38

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

39

2.3 Kerangka Pemikiran ...............................................................................

42


2.4 Hipotesis .................................................................................................

47

BAB III OBYEK & METODOLOGI PENELITIAN.............................

48

3.1 Obyek Penelitian ....................................................................................

48

3.2 Metode Penelitian...................................................................................

48

3.2.1 Desain Penelitian...............................................................................

48


3.2.2 Definisi dan Operasionalisasi Variabel.............................................

49

3.2.2.1 Definisi Variabel.....................................................................

49

3.2.2.2 Operasionalisasi Variabel .......................................................

49

3.2.3 Populasi dan Sampel .........................................................................

51

3.2.3.1 Populasi...................................................................................

51

3.2.3.2 Sampel ....................................................................................

51

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ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

3.2.4 Jenis dan Sumber Data ......................................................................

53

3.2.4.1 Jenis Data ................................................................................

53

3.2.4.2 Sumber Data ...........................................................................

53

3.2.5 Teknik Pengumpulan Data................................................................

53

3.2.6 Teknik Analisis Data dan Pengujian Hipotesis.................................

53

3.2.6.1 Teknik Analisis Data ..............................................................

53

3.2.6.2 Pengujian Hipotesis ................................................................

54

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..........................

58

4.1 Hasil Penelitian ......................................................................................

58

4.1.1 Tinjauan Umum Subjek Penelitian ...................................................

58

4.1.1.1 Bank Mandiri Tbk...................................................................

58

4.1.1.2 Bank Woorie Saudara 1906 Tbk.............................................

59

4.1.1.3 Bank Bukopin Tbk..................................................................

60

4.1.1.4 Bank Capital Indonesia Tbk ...................................................

61

4.1.1.5 Bank Windu Tbk.....................................................................

62

4.1.1.6 Bank Tabungan Pensiunan Nasional Tbk ...............................

63

4.1.1.7 Bank Tabungan Negara Tbk ...................................................

64

4.1.1.8 Bank Jabar Banten Tbk...........................................................

64

4.1.1.9 Bank Sinar Mas Tbk ...............................................................

66

4.1.1.10 Bank Pembangunan Daerah Jawa Timur Tbk ......................

67

4.1.1.11 Bank Mestika Dharma Tbk...................................................

69

4.1.1.12 Bank Mitraniaga Tbk ............................................................

70

4.1.2 Analisis Deskriptif Variabel Penelitian ............................................

71

4.1.2.1 Kondisi Permodalan................................................................

73

4.1.2.2 Kondisi Kualitas Aset .............................................................

79

4.1.2.3 Kondisi Rentabilitas................................................................

84

4.1.2.4 Kondisi Likuiditas ..................................................................

90

4.1.3 Analisis Data dan Pengujian Hipotesis .............................................

96

4.1.3.1 Uji Normalitas ........................................................................

96

4.1.3.1.1 Uji Normalitas Capital Adequacy Ratio (CAR) ...........

97

4.1.3.1.2 Uji Normalitas Non Perfoming Loan (NPL) ................

98

4.1.3.1.3 Uji Normalitas Return On Asset (ROA) .......................

98

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Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

4.1.3.1.4 Uji Normalitas Loan to Deposit Ratio (LDR) ..............

99

4.1.3.2 Uji Wilcoxon ..........................................................................

100

4.1.3.2.1 Uji Wilcoxon Capital Adequacy Ratio (CAR) .............

101

4.1.3.2.2 Uji Wilcoxon Non Perfoming Loan (NPL) ..................

103

4.1.3.2.3 Uji Wilcoxon Return On Asset (ROA) .........................

105

4.1.3.2.4 Uji Wilcoxon Loan to Deposit Ratio (LDR) ................

107

4.2 Pembahasan ............................................................................................

109

BAB V SIMPULAN DAN SARAN ...........................................................

116

5.1 Simpulan.................................................................................................

116

5.2 Saran .......................................................................................................

118

DAFTAR PUSTAKA
LAMPIRAN

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Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

DAFTAR TABEL
Tabel 1.1 Rata-Rata Kinerja Keuangan Perbankan Sebelum dan Setelah Go Public
......................................................................................................................

5

Tabel 2.1 Matriks Kriteria Peringkat Komponen CAR................................

35

Tabel 2.2 Matriks Kriteria Peringkat Komponen ROA ...............................

37

Tabel 2.3 Matriks Kriteria Peringkat Komponen LDR................................

38

Tabel 2.4 Penelitian Terdahulu ....................................................................

39

Tabel 3.1 Operasionalisasi Variabel.............................................................

49

Tabel 3.2 Proses Penarikan Sampel .............................................................

52

Tabel 3.2 Sampel Penelitian .........................................................................

52

Tabel 4.1 Sejarah Bank Tabungan Negara Tbk ...........................................

64

Tabel 4.2 Kondisi Kinerja Keuangan Perbankan Sebelum dan Setelah Go Public
......................................................................................................................

72

Tabel 4.3 Kondisi CAR Dua Tahun Sebelum dan Dua Tahun Setelah Go Public
......................................................................................................................

73

Tabel 4.4 Descriptive Statistics CAR...........................................................

78

Tabel 4.5 Kondisi NPL Dua Tahun Sebelum dan Dua Tahun Setelah Go Public
......................................................................................................................

80

Tabel 4.6 Descriptive Statistics NPL ...........................................................

84

Tabel 4.7 Kondisi ROA Dua Tahun Sebelum dan Dua Tahun Setelah Go Public
......................................................................................................................

85

Tabel 4.8 Descriptive Statistics ROA ..........................................................

90

Tabel 4.9 Kondisi LDR Dua Tahun Sebelum dan Dua Tahun Setelah Go Public
......................................................................................................................

91

Tabel 4.10 Descriptive Statistics LDR .........................................................

95

Tabel 4.11 Uji Normalitas Capital Adequacy Ratio (CAR).........................

97

Tabel 4.12 Uji Normalitas Non Perfoming Loan (NPL) .............................

98

Tabel 4.13 Uji Normalitas Return On Asset (ROA).....................................

99

Tabel 4.14 Uji Normalitas Loan to Deposit Ratio (LDR)............................

100

Tabel 4.15 Wilcoxon Signed Ranks Capital Adequacy Ratio (CAR)...........

101

Tabel 4.16 Hasil Uji Wilcoxon Capital Adequacy Ratio (CAR) .................

102

Tabel 4.17 Wilcoxon Signed Ranks Non Perfoming Loan (NPL) ...............

103

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Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

Tabel 4.18 Hasil Uji Wilcoxon Non Perfoming Loan (NPL) .....................

104

Tabel 4.19 Wilcoxon Signed Ranks Return On Asset (ROA).......................

105

Tabel 4.20 Hasil Uji Wilcoxon Return On Asset (ROA) .............................

106

Tabel 4.21Wilcoxon Signed Ranks Loan to Deposit Ratio (LDR) ...............

107

Tabel 4.22 Hasil Uji Wilcoxon Loan to Deposit Ratio (LDR) ....................

108

xi
Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran .................................................................

47

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Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

DAFTAR LAMPIRAN
Lampiran 1

Data CAR, NPL, ROA dan LDR

Lampiran 2

Hasil Statistik Deksriptif

Lampiran 3

Hasil Uji Normalitas

Lampiran 4

Hasil Uji Wilcoxon

xiii
Siska Depiantili, 2016
ANALISIS PERBAND INGAN KINERJA KEUANGAN PERBANKAN SEBELUM D AN SETELAH GO PUBLIC
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu