Pengaruh Capital Adequacy Ratio, Non Performing Financing dan Financing to Deposit Ratio terhadap Return on Asset pada Bank Umum Syariah di Indonesia

Lampiran Laporan Keuangan Bank Umum Syariah Periode 2010 - 2014
Tahun

2010

2011

2012

Bank

Bank Syariah BNI
Bank Syariah Mandiri
Bank Mega Syariah
Bank Muamalat Indonesia
Maybank Indonesia Syariah
Bank Panin Syariah
Bank Victoria Syariah
Bank Syariah Bukopin
BCA Syariah
Bank Jabar dan Banten

Bank Syariah BRI
Bank Syariah BNI
Bank Syariah Mandiri
Bank Mega Syariah
Bank Muamalat Indonesia
Maybank Indonesia Syariah
Bank Panin Syariah
Bank Victoria Syariah
Bank Syariah Bukopin
BCA Syariah
Bank Jabar dan Banten
Bank Syariah BRI
Bank Syariah BNI
Bank Syariah Mandiri
Bank Mega Syariah
Bank Muamalat Indonesia
Maybank Indonesia Syariah
Bank Panin Syariah
Bank Victoria Syariah
Bank Syariah Bukopin

BCA Syariah
Bank Jabar dan Banten
Bank Syariah BRI

CAR

NPF

FDR

ROA

27.68

3.59

68.93

0.61

10.6

3.52

82.54

2.2

13.14

3.52

78.17

1.9

13.26

4.32

91.52

1.36

76.4

0

172.26

4.48

54.81

0

69.76

-1.87

76.4

0.95

16.93

1.09

11.51

3.81

99.15

0.74

76.4

1.2

77.9

1

31.43

1.81

121.31

0.72

20.62

3.19

95.82

0.35

20.67

3.62

78.6

1.29

14.57

2.42

86.03

1.95

12.03

3.03

83.08

1.58

12.01

2.6

83.94

1.52

73.44

0

172.26

3.57

61.98

0.88

162.97

1.75

45.2

2.43

46.08

4.48

15.29

1.74

83.54

0.52

45.9

0.2

78.8

0.9

30.29

1.36

79.61

1.23

14.74

2.77

90.55

0.2

19.07

2.02

84.99

1.48

13.82

2.82

94.4

2.25

13.51

2.67

88.88

3.81

11.7

2.09

94.15

1.54

63.89

1.25

172.26

2.88

32.2

0.2

123.88

3.29

28.08

3.19

73.78

1.43

12.78

4.59

91.98

0.55

31.5

0.1

79.9

0.8

21.73

3.97

87.99

0.67

11.35

3

100.96

1.19

Lanjutan
Tahun

Bank

Bank Syariah BNI

2014

NPF

FDR

ROA

16.23

1.86

97.86

1.37

14.1

4.32

89.37

1.53

Bank Mega Syariah

12.99

2.98

93.37

2.33

Bank Muamalat Indonesia

14.07

1.35

99.99

0.5

Maybank Indonesia Syariah

59.41

0

152.87

2.87

Bank Panin Syariah

20.83

1.02

90.4

1.03

Bank Victoria Syariah

18.4

3.71

84.65

0.5

Bank Syariah Bukopin

11.1

4.27

100.29

0.69

BCA Syariah

Bank Syariah Mandiri

2013

CAR

22.4

0.1

83.5

1

Bank Jabar dan Banten

17.99

1.86

97.4

0.91

Bank Syariah BRI
Bank Syariah BNI

11.81
18.42

3.04
1.86

100.9
92.58

1.71
1.27

Bank Syariah Mandiri

14.76

6.84

82.13

0.17

Bank Mega Syariah

19.26

3.89

93.61

0.29

Bank Muamalat Indonesia

14.22

6.43

84.14

0.17

Maybank Indonesia Syariah

52.13

4.29

157.77

3.61

Bank Panin Syariah

25.69

0.53

94.04

1.99

Bank Victoria Syariah

15.27

6.84

95.91

-1.87

Bank Syariah Bukopin

15.85

4.07

92.89

0.27

BCA Syariah

29.16

0.1

91.2

0.8

Bank Jabar dan Banten

15.78

5.84

84.02

0.72

Bank Syariah BRI

14.15

4.04

102.13

0.46

Sumber : www.bi.go.id/.../Bank+BUMN

1. Analisis Data Statistik

Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

CAR

55

10.60

76.40

26.7640

19.54147

NPF

55

.00

6.84

2.5836

1.78779

FDR

55

16.93

172.26

95.8898

28.84174

ROA

55

-1.87

4.48

1.3415

1.24647

Valid N (listwise)

55

1.1. Uji Normalitas
a. Grafik Histogram

b. Grafik Normal Plot

c. Hasil Uji Normalitas dengan Uji Kolmogorov-Smirov
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parametersa,,b
Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.

Mean
Std. Deviation
Absolute
Positive
Negative

55
.0000000
1.08007233
.111
.108
-.111
.820
.512

1.2 Uji Heteroskedastisitas
a. Grafik Scatterplot

b. Uji Glejser
Coefficientsa
Unstandardized Coefficients
Model
1

B

Std. Error

(Constant)

.876

.455

CAR

.010

.007

NPF

.030

FDR

-.005

a. Dependent Variable: RES_2

Standardized
Coefficients
Beta

t

Sig.

1.924

.060

.253

1.463

.150

.070

.071

.434

.666

.004

-.180

-1.229

.225

1.3. Uji Autokorelasi
a. Uji Durbin-Watson

Model Summaryb

Model

R

Std. Error of the

Square

Estimate

R Square

.231a

1

Adjusted R

.053

-.003

Durbin-Watson

.75854

2.064

a. Predictors: (Constant), FDR, NPF, CAR
b. Dependent Variable: RES_2

1.4. Uji Multikolinieritas
Coefficientsa

Model
1

Unstandardized

Standardized

Coefficients

Coefficients

B

Std. Error

(Constant)

.085

.667

CAR

.007

.010

NPF

-.135

FDR

.015

a. Dependent Variable: ROA

Beta

Collinearity Statistics
t

Sig.

Tolerance

VIF

.127

.900

.115

.744

.460

.621

1.611

.102

-.194

-1.320

.193

.685

1.460

.006

.340

2.604

.012

.862

1.159

2. Pengujian Hipotesis
2.1. Analisis Regresi Berganda
Coefficientsa
Standardized
Coefficients

Unstandardized Coefficients
Model
1

B

Std. Error

Beta

(Constant)

.085

.667

CAR

.007

.010

NPF

-.135

FDR

.015

t

Sig.
.127

.900

.115

.744

.460

.102

-.194

-1.320

.193

.006

.340

2.604

.012

a. Dependent Variable: ROA

2.2. Uji F

ANOVAb
Model
1

Sum of Squares

df

Mean Square

Regression

20.905

3

6.968

Residual

62.994

51

1.235

Total

83.899

54

F

Sig.

5.641

.002a

a. Predictors: (Constant), FDR, NPF, CAR
b. Dependent Variable: ROA

2.3. Uji t
Coefficientsa
Unstandardized Coefficients
Model
1

B

Std. Error

(Constant)

.085

.667

CAR

.007

.010

NPF

-.135

FDR

.015

a. Dependent Variable: ROA

Standardized
Coefficients
Beta

t

Sig.
.127

.900

.115

.744

.460

.102

-.194

-1.320

.193

.006

.340

2.604

.012

2.4. Koefisien Determinasi
Model Summaryb

Model
1

R

R Square

.499a

Adjusted R

Std. Error of the

Square

Estimate

.249

a. Predictors: (Constant), FDR, NPF, CAR
b. Dependent Variable: ROA

.205

1.11139