S PEM 0804592 Table of content
vii
DAFTAR ISI
ABSTRAK..........................................................................................................i
ABSTRACT ......................................................................................................ii
KATA PENGANTAR .................................................................................... iii
DAFTAR ISI................................................................................................... .vii
DAFTAR GAMBAR.......................................................................................xii
DAFTAR TABEL..........................................................................................xiii
DAFYAR LAMPIRAN..................................................................................xv
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ............................................................................ 1
1.2 Identifikasi dan Rumusan Masalah.............................................................. 18
1.2.1 Identifikasi Masalah...................................................................................18
1.2.2 Rumusan Masalah......................................................................................20
1.3 Tujuan dan Kegunaan Penelitian..................................................................21
1.3.1 Tujuan Penelitian.......................................................................................21
1.3.2 Kegunaan Penelitian..................................................................................22
BAB II KAJIAN PUSTAKA , KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka..............................................................................................24
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
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viii
2.1.1 Bank...........................................................................................................24
2.1.1.1 Pengertian Bank.....................................................................................24
2.1.1.2 Jenis-jenis Bank.....................................................................................25
2.1.1.3 Asas, Fungsi, dan tujuan Perbankan......................................................28
2.1.1.4 Sumber Dana Bank................................................................................29
2.1.1.5 Alokasi Dana Bank................................................................................32
2.1.1.6 Kinerja Keuangan Bank........................................................................38
2.1.1.7 CAMELS..............................................................................................39
2.2 Likuidita Bank............................................................................................45
2.2.1 Pengertian Likuiditas Bank......................................................................45
2.2.2 Alat ukur tingkat likuiditas.......................................................................47
2.2.3 Loan To Deposit Ratio (LDR) ...............................................................52
2.3 Efisiensi Operasional.................................................................................56
2.3.1 Pengertian Efisiensi Operasional............................................................56
2.3.2 Analisis Efisiensi operasional.................................................................57
2.3.2.1 Biaya Operasional terhadap Pendapatan Operasional (BOPO)..........58
2.4 Profitabilitas...............................................................................................62
2.4.1 Pengertian Profitabilitas..........................................................................62
2.4.2 Analisis Rasio Profitabilitas....................................................................63
Wahyu Budi Satrio, 2014
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ix
2.4.2.1 Return On Asset (ROA).......................................................................65
2.5 Pengaruh Likuiditas dan Efisiensi Operasional terhadap profitabilitas......67
2.6 Penelitian Terdahulu...................................................................................69
2.7 Kerangka Pemikiran..................................................................................71
2.8 Paradigma Penelitian.................................................................................74
2.9 Hipotesis Penelitian...................................................................................75
BAB III OBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian.......................................................................................76
3.2 Metode dan Desain Penelitian..................................................................76
3.2.1 Metode Penelitian..................................................................................76
3.2.2 Desain Penelitian...................................................................................78
3.3 Operasionalisasi Variabel.........................................................................79
3.4 Jenis, Sumber Data dan teknik pengumpulan data...................................82
3.4.1 Jenis dan Sumber Data...........................................................................83
3.4.2 Teknik Pengumpulan Data.....................................................................84
3.5 Populasi dan Sampel..................................................................................85
3.5.1 Populasi...................................................................................................85
3.5.2 Sampel.....................................................................................................85
3.6 Rancangan Analisis data dan uji hipotesis.................................................86
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x
3.6.1 Rancangan dan Analisis data.................................................................86
3.6.2 Analisis Deskriptif..................................................................................87
3.6.3 Analisis Statistik.....................................................................................88
3.6.3.1 Analisis Regresi Berganda...................................................................88
3.6.3.2 Uji Asumsi Klasik................................................................................89
3.6.3.3 Analisis koefisien Determinasi.............................................................91
3.6.4 Uji Hipotesis.............................................................................................92
3.6.4.1 Uji Keberartian Regresi.........................................................................92
3.6.4.2 Uji Keberartian Koefisien Regesi..........................................................93
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian............................................................................................96
4.1.1 Gambaran deskripsi objek penelitian........................................................96
4.1.1.1 Sejarah PT. Bank Mega, Tbk.................................................................96
4.1.1.2 Visi dan Misi Perusahaan......................................................................97
4.1.2 Gambaran Deskripsi Variabel Penelitian.................................................98
4.1.2.1 Gambaran Deskripsi Likuiditas (LDR)................................................98
4.1.2.2 Gambaran Deskripsi Efisiensi Operasional (BOPO)..........................102
4.1.2.3 Gambaran Deskripsi Profitabilitas (ROA)..........................................106
4.2 Analisis Hasil Statistik..............................................................................110
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xi
4.2.1 Analisis Statistik Deskriptif...................................................................110
4.2.2 Uji Asumsi Klasik..................................................................................111
4.2.2.1 Uji Asumsi Normalitas ......................................................................111
4.2.2.2 Uji Asumsi Autokorelasi.....................................................................112
4.2.2.3 Uji Asumsi Multikolinearitas...............................................................113
4.2.2.4 Uji Asumsi Heteroskedastisitas...........................................................113
4.3 Analisis Regresi Berganda.........................................................................114
4.4 Analisis Koefisien Determinasi.................................................................116
4.5 Uji Hipotesis..............................................................................................117
4.5.1 Uji Keberartian Regresi..........................................................................117
4.5.2 Uji Keberartian Koefisien Regresi..........................................................118
4.6 Pembahasan...............................................................................................121
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan.................................................................................................127
5.2 Saran...........................................................................................................129
DAFTAR PUSTAKA......................................................................................133
LAMPIRAN ....................................................................................................135
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xii
DAFTAR GAMBAR
Gambar 1.1
Perkembangan Asset Bank di Indonesia (Miliar) 2009-2013......3
Gambar 1.2
ROA PT. Bank Mega, Tbk tahun 2004-2013..............................5
Gambar 1.3
Perbandingan ROA PT Bank Mega, Tbk dengan rata-rata industri
BUSN di Indonesia tahun 2004-2013.........................................9
Gambar 1.4
Perkembangan Loan to Deposit Ratio (LDR) PT Bank Mega,Tbk
tahun 2004-2013.........................................................................14
Gambar 1.5
Perkembangan BOPO PT Bank Mega, Tbk tahun 2004-2013...17
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
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xiii
Gambar 2.1
Kerangka Pemikiran....................................................................74
Gambar 2.2
Paradigma Penelitian...................................................................74
Gambar 4.1
Grafik Likuiditas yang diukur dengan Loan ti Deposit Ratio (LDR)
pada PT Bank Mega, Tbk periode tahun 2004-2013..................101
Gambar 4.2
Grafik Efisiensi Operasional yang diukur dengan BOPO pada PT
Bank Mega, Tbk periode tahun 2004-2013...............................105
Gambar 4.3
Grafik Profitabilitas yang diukur dengan Return On Asset (ROA )
pada PT Bank Mega, Tbk tahun 2004-2013.............................109
Gambar 4.4
Hasil Uji Normalitas..................................................................111
Gambar 4.5
Hasil uji Heteroskedastisitas.....................................................114
DAFTAR TABEL
Tabel 1.1
Perubahan ROA PT Bank Mega, Tbk tahun 2004-2013..............6
Tabel 1.2
ROA pada PT Bank Mega, Tbk dengan rata-rata Industri BUSN di
Indonesia tahun 2004-2013...........................................................8
Tabel 1.3
Rasio LDR PT Bank Mega, Tbk 2004-2013...............................13
Tabel 1.4
Perkembangan BOPO PT Bank Mega, Tbk tahun 2004-2013....16
Tabel 2.1
Penelitian Terdahulu....................................................................69
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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xiv
Tabel 3.1
Operasionalisasi Variabel............................................................80
Tabel 3.2
Pedoman Untuk Memberikan Interpretasi koefisien korelasi......92
Tabel 4.1
Data Likuiditas yang diukur dengan Loan To Deposit Ratio (LDR)
pada PT Bank Mega, Tbk dari tahun 2004 sampai dengan tahun
2013.............................................................................................99
Tabel 4.2
Data Efisiensi Operasional yang diukur dengan BOPO pada PT
Bank Mega,Tbk dari tahun 2004 sampai dengan tahun 2013...103
Tabel 4.3
Data Profitabilitas yang diukur dengan Return On Asset (ROA)
pada PT Bank Mega, Tbk dari tahun 2003 sampai dengan tahun
2013.........................................................................................106
Tabel 4.4
Descriptive Statistic.................................................................110
Tabel 4.5
Hasil uji Autokorelasi.............................................................112
Tabel 4.6
Hasil Uji Multikolinearitas......................................................113
Tabel 4.7
Nilai Model Regresi................................................................115
Tabel 4.8
Koefisien Determinasi.............................................................117
Tabel 4.9
Hasil uji F................................................................................118
Tabel 4.10
Hasil Uji T...............................................................................119
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xv
Tabel 4.11
Interpretasi hasil uji T..............................................................120
DAFTAR LAMPIRAN
Lampiran 1
Surat Keputusan Pembimbing Skripsi dan Catatan Bimbingan
Lampiran 2
Data Likuiditas (LDR), Efisiensi Operasional (BOPO) dan
Profitabilitas (ROA) pada PT Bank Mega, Tbk periode 2004-2013
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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xvi
Lampiran 3
Hasil Output SPSS 20.0 For Windows
Lampiran 4
Laporan Keuangan
Lampiran 5
Daftar Riwayat Hidup Penulis
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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DAFTAR ISI
ABSTRAK..........................................................................................................i
ABSTRACT ......................................................................................................ii
KATA PENGANTAR .................................................................................... iii
DAFTAR ISI................................................................................................... .vii
DAFTAR GAMBAR.......................................................................................xii
DAFTAR TABEL..........................................................................................xiii
DAFYAR LAMPIRAN..................................................................................xv
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ............................................................................ 1
1.2 Identifikasi dan Rumusan Masalah.............................................................. 18
1.2.1 Identifikasi Masalah...................................................................................18
1.2.2 Rumusan Masalah......................................................................................20
1.3 Tujuan dan Kegunaan Penelitian..................................................................21
1.3.1 Tujuan Penelitian.......................................................................................21
1.3.2 Kegunaan Penelitian..................................................................................22
BAB II KAJIAN PUSTAKA , KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka..............................................................................................24
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
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viii
2.1.1 Bank...........................................................................................................24
2.1.1.1 Pengertian Bank.....................................................................................24
2.1.1.2 Jenis-jenis Bank.....................................................................................25
2.1.1.3 Asas, Fungsi, dan tujuan Perbankan......................................................28
2.1.1.4 Sumber Dana Bank................................................................................29
2.1.1.5 Alokasi Dana Bank................................................................................32
2.1.1.6 Kinerja Keuangan Bank........................................................................38
2.1.1.7 CAMELS..............................................................................................39
2.2 Likuidita Bank............................................................................................45
2.2.1 Pengertian Likuiditas Bank......................................................................45
2.2.2 Alat ukur tingkat likuiditas.......................................................................47
2.2.3 Loan To Deposit Ratio (LDR) ...............................................................52
2.3 Efisiensi Operasional.................................................................................56
2.3.1 Pengertian Efisiensi Operasional............................................................56
2.3.2 Analisis Efisiensi operasional.................................................................57
2.3.2.1 Biaya Operasional terhadap Pendapatan Operasional (BOPO)..........58
2.4 Profitabilitas...............................................................................................62
2.4.1 Pengertian Profitabilitas..........................................................................62
2.4.2 Analisis Rasio Profitabilitas....................................................................63
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M EGA, Tbk
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ix
2.4.2.1 Return On Asset (ROA).......................................................................65
2.5 Pengaruh Likuiditas dan Efisiensi Operasional terhadap profitabilitas......67
2.6 Penelitian Terdahulu...................................................................................69
2.7 Kerangka Pemikiran..................................................................................71
2.8 Paradigma Penelitian.................................................................................74
2.9 Hipotesis Penelitian...................................................................................75
BAB III OBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian.......................................................................................76
3.2 Metode dan Desain Penelitian..................................................................76
3.2.1 Metode Penelitian..................................................................................76
3.2.2 Desain Penelitian...................................................................................78
3.3 Operasionalisasi Variabel.........................................................................79
3.4 Jenis, Sumber Data dan teknik pengumpulan data...................................82
3.4.1 Jenis dan Sumber Data...........................................................................83
3.4.2 Teknik Pengumpulan Data.....................................................................84
3.5 Populasi dan Sampel..................................................................................85
3.5.1 Populasi...................................................................................................85
3.5.2 Sampel.....................................................................................................85
3.6 Rancangan Analisis data dan uji hipotesis.................................................86
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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x
3.6.1 Rancangan dan Analisis data.................................................................86
3.6.2 Analisis Deskriptif..................................................................................87
3.6.3 Analisis Statistik.....................................................................................88
3.6.3.1 Analisis Regresi Berganda...................................................................88
3.6.3.2 Uji Asumsi Klasik................................................................................89
3.6.3.3 Analisis koefisien Determinasi.............................................................91
3.6.4 Uji Hipotesis.............................................................................................92
3.6.4.1 Uji Keberartian Regresi.........................................................................92
3.6.4.2 Uji Keberartian Koefisien Regesi..........................................................93
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian............................................................................................96
4.1.1 Gambaran deskripsi objek penelitian........................................................96
4.1.1.1 Sejarah PT. Bank Mega, Tbk.................................................................96
4.1.1.2 Visi dan Misi Perusahaan......................................................................97
4.1.2 Gambaran Deskripsi Variabel Penelitian.................................................98
4.1.2.1 Gambaran Deskripsi Likuiditas (LDR)................................................98
4.1.2.2 Gambaran Deskripsi Efisiensi Operasional (BOPO)..........................102
4.1.2.3 Gambaran Deskripsi Profitabilitas (ROA)..........................................106
4.2 Analisis Hasil Statistik..............................................................................110
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xi
4.2.1 Analisis Statistik Deskriptif...................................................................110
4.2.2 Uji Asumsi Klasik..................................................................................111
4.2.2.1 Uji Asumsi Normalitas ......................................................................111
4.2.2.2 Uji Asumsi Autokorelasi.....................................................................112
4.2.2.3 Uji Asumsi Multikolinearitas...............................................................113
4.2.2.4 Uji Asumsi Heteroskedastisitas...........................................................113
4.3 Analisis Regresi Berganda.........................................................................114
4.4 Analisis Koefisien Determinasi.................................................................116
4.5 Uji Hipotesis..............................................................................................117
4.5.1 Uji Keberartian Regresi..........................................................................117
4.5.2 Uji Keberartian Koefisien Regresi..........................................................118
4.6 Pembahasan...............................................................................................121
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan.................................................................................................127
5.2 Saran...........................................................................................................129
DAFTAR PUSTAKA......................................................................................133
LAMPIRAN ....................................................................................................135
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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xii
DAFTAR GAMBAR
Gambar 1.1
Perkembangan Asset Bank di Indonesia (Miliar) 2009-2013......3
Gambar 1.2
ROA PT. Bank Mega, Tbk tahun 2004-2013..............................5
Gambar 1.3
Perbandingan ROA PT Bank Mega, Tbk dengan rata-rata industri
BUSN di Indonesia tahun 2004-2013.........................................9
Gambar 1.4
Perkembangan Loan to Deposit Ratio (LDR) PT Bank Mega,Tbk
tahun 2004-2013.........................................................................14
Gambar 1.5
Perkembangan BOPO PT Bank Mega, Tbk tahun 2004-2013...17
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M EGA, Tbk
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xiii
Gambar 2.1
Kerangka Pemikiran....................................................................74
Gambar 2.2
Paradigma Penelitian...................................................................74
Gambar 4.1
Grafik Likuiditas yang diukur dengan Loan ti Deposit Ratio (LDR)
pada PT Bank Mega, Tbk periode tahun 2004-2013..................101
Gambar 4.2
Grafik Efisiensi Operasional yang diukur dengan BOPO pada PT
Bank Mega, Tbk periode tahun 2004-2013...............................105
Gambar 4.3
Grafik Profitabilitas yang diukur dengan Return On Asset (ROA )
pada PT Bank Mega, Tbk tahun 2004-2013.............................109
Gambar 4.4
Hasil Uji Normalitas..................................................................111
Gambar 4.5
Hasil uji Heteroskedastisitas.....................................................114
DAFTAR TABEL
Tabel 1.1
Perubahan ROA PT Bank Mega, Tbk tahun 2004-2013..............6
Tabel 1.2
ROA pada PT Bank Mega, Tbk dengan rata-rata Industri BUSN di
Indonesia tahun 2004-2013...........................................................8
Tabel 1.3
Rasio LDR PT Bank Mega, Tbk 2004-2013...............................13
Tabel 1.4
Perkembangan BOPO PT Bank Mega, Tbk tahun 2004-2013....16
Tabel 2.1
Penelitian Terdahulu....................................................................69
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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xiv
Tabel 3.1
Operasionalisasi Variabel............................................................80
Tabel 3.2
Pedoman Untuk Memberikan Interpretasi koefisien korelasi......92
Tabel 4.1
Data Likuiditas yang diukur dengan Loan To Deposit Ratio (LDR)
pada PT Bank Mega, Tbk dari tahun 2004 sampai dengan tahun
2013.............................................................................................99
Tabel 4.2
Data Efisiensi Operasional yang diukur dengan BOPO pada PT
Bank Mega,Tbk dari tahun 2004 sampai dengan tahun 2013...103
Tabel 4.3
Data Profitabilitas yang diukur dengan Return On Asset (ROA)
pada PT Bank Mega, Tbk dari tahun 2003 sampai dengan tahun
2013.........................................................................................106
Tabel 4.4
Descriptive Statistic.................................................................110
Tabel 4.5
Hasil uji Autokorelasi.............................................................112
Tabel 4.6
Hasil Uji Multikolinearitas......................................................113
Tabel 4.7
Nilai Model Regresi................................................................115
Tabel 4.8
Koefisien Determinasi.............................................................117
Tabel 4.9
Hasil uji F................................................................................118
Tabel 4.10
Hasil Uji T...............................................................................119
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PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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xv
Tabel 4.11
Interpretasi hasil uji T..............................................................120
DAFTAR LAMPIRAN
Lampiran 1
Surat Keputusan Pembimbing Skripsi dan Catatan Bimbingan
Lampiran 2
Data Likuiditas (LDR), Efisiensi Operasional (BOPO) dan
Profitabilitas (ROA) pada PT Bank Mega, Tbk periode 2004-2013
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
Universitas Pendidikan Indonsia | repository.upi.edu | perpustakaan.upi.edu
xvi
Lampiran 3
Hasil Output SPSS 20.0 For Windows
Lampiran 4
Laporan Keuangan
Lampiran 5
Daftar Riwayat Hidup Penulis
Wahyu Budi Satrio, 2014
PENGARUH LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PT BANK
M EGA, Tbk
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