S PEA 1101115 Table of Content
DAFTAR ISI
KATA PENGANTAR .................................................................................... i
UCAPAN TERIMA KASIH........................................................................ ii
ABSTRAK..................................................................................................... v
ABSTRACT.................................................................................................... vi
DAFTAR ISI ................................................................................................... vii
DAFTAR TABEL .......................................................................................... x
DAFTAR GAMBAR...................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang ........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 5
1.3 Tujuan Penelitian..........................................................................................6
1.4 Manfaat Penelitian........................................................................................6
1.4.1 Manfaat Teoritis ............................................................................... 6
1.4.2 Manfaat Praktis ................................................................................ 6
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
2.1 Bank Syariah .............................................................................................. 7
2.1.1 Pengertian Bank Syariah .................................................................. 7
2.1.2 Landasan Hukum Bank Syariah ....................................................... 7
2.1.2.1 Landasan Syariah ................................................................. 7
2.1.2.2 Landasan Hukum ................................................................. 8
2.1.3 Perbedaan Bank Syariah dan Konvensional .................................... 9
2.1.4 Produk dan Jasa Perbankan Syariah................................................ 10
2.2 Laporan Keuangan ..................................................................................... 11
2.2.1 Pengertian......................................................................................... 11
2.2.2 Tujuan Laporan Keuangan................................................................11
2.2.3 Analisis Laporan Keuangan............................................................. 13
2.3 Kinerja Keuangan....................................................................................... 14
2.4 Rasio Keuangan ......................................................................................... 14
2.5 Tinjauan Umum Audit ............................................................................... 18
i
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5.1 Pengertian Audit.............................................................................. 18
2.5.2 Jenis Jenis Audit............................................................................. 19
2.6 Standar Audit yang Berlaku Umum ........................................................... 20
2.7 Audit Sistem Berlapis dalam Bank Syariah.................................................21
2.8 Prosedur Analitis..........................................................................................22
2.9 Laporan Audit Standar Tanpa Pengecualian................................................26
2.10 Opini Auditor.............................................................................................27
2.11 Opini Going Concern.................................................................................30
2.12 Hubungan Kinerja Keuangan terhadap Opini Audit Going Concern........33
2.13 Penelitian Terdahulu...................................................................................34
2.14 Kerangka Pemikiran....................................................................................37
2.15 Hipotesis.....................................................................................................43
BAB III METODE PENELITIAN
3.1 Objek Penelitian ......................................................................................... 45
3.2 Metode Penelitian........................................................................................ 45
3.2.1 Desain Penelitian ............................................................................. 45
3.2.2 Definisi dan Operasionalisasi Variabel ............................................ 45
3.2.3 Populasi dan Sampel Penelitian ....................................................... 48
3.2.3.1 Populasi ............................................................................... 48
3.2.3.2 Sampel Penelitian...................................................................49
3.2.4 Teknik Pengumpulan Data.................................................................50
3.2.5 Teknik Analisis Data..........................................................................50
3.2.5.1 Uji Signifikansi.......................................................................51
3.2.5.2 Analisis Regresi Logistik Biner.............................................53
3.2.6 Pengujian Hipotesis............................................................................53
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian.............................................................................................55
4.1.1 Tinjauan Umum Industri Perbankan Syariah di Indonesia................55
4.1.2 Gambaran Umum Bank Syariah di Indonesia..................................56
4.1.2.1 PT. Bank BCA Syariah.........................................................56
4.1.2.2 Bank Jabar Banten Syariah...................................................56
4.1.2.3 Bank Negara Indonesia Syariah............................................57
ii
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.4 Bank Rakyat Indonesia Syariah............................................58
4.1.2.5 Bank Syariah Mandiri...........................................................59
4.1.2.6 Bank Mega Syariah...............................................................60
4.1.2.7 Bank Muamalat.....................................................................61
4.1.2.8 Bank Panin Syariah...............................................................62
4.1.2.9 Bank Syariah Bukopin..........................................................63
4.1.3 Deskripsi Data Variabel Penelitian...................................................64
4.1.3.1 Kinerja Keuangan.................................................................64
4.1.3.2 Opini Audit Going Concern.................................................70
4.1.4 Analisis Uji Hipotesis........................................................................71
4.1.4.1 Uji Signifikansi......................................................................71
4.1.4.2 Analisis Regresi Logistik Biner............................................74
4.2 Pembahasan.................................................................................................75
4.2.1 Kinerja Keuangan Bank Syariah...................................................... 75
4.2.2 Opini Audit Going Concern Bank Syariah...................................... 78
4.2.3 Pengaruh Kinerja Keuangan Terhadap Opini Audit Going
Concern......................................................................................................78
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan..................................................................................................81
5.2 Saran............................................................................................................82
DAFTAR PUSTAKA
LAMPIRAN
iii
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Perkembangan Bank Umum Syariah di Indonesia
2
Tabel 2.1
Perbandingan Bank Syariah dan Konvensional
10
Tabel 2.2
Waktu dan Tujuan Prosedur Analitis
23
Tabel 2.3
Penelitian Terdahulu
34
Tabel 3.1
Operasionalisasi Variabel
48
Tabel 3.2
Daftar Populasi Bank Syariah di Indonesia tahun 2010-
49
2014......................................
Tabel 3.3
Daftar Sampel Bank Syariah di Indonesia tahun 2010-
50
2014........................................
Tabel 4.1
Data Rasio CAR Bank Umum Syariah tahun 2010-2014
65
Tabel 4.2
Data Rasio NPA Bank Umum Syariah tahun 2010-2014
66
Tabel 4.3
Data Rasio NOM Bank Umum Syariah tahun 2010-2014
67
Tabel 4.4
Data Rasio CR Bank Umum Syariah tahun 2010-2014
68
Tabel 4.5
Data Rasio NPF Bank Umum Syariah tahun 2010-2014
70
Tabel 4.6
Opini Audit Bank Syariah tahun 2010-2014
71
Tabel 4.7
Correlation Matrix
72
Tabel 4.8
Hosmer and Lemeshow Test
72
Tabel 4.9
Perbandingan Nilai -2Log Likelihood
73
Tabel 4.10
Model Summary
73
Tabel 4.11
Omnibus Test of Model Coefficients
74
Tabel 4.12
Variables in the Equation
74
iv
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran
43
Gambar 4.1 Grafik perkembangan rasio CAR Bank Umum Syariah
65
tahun 2010-2014
Gambar 4.2 Grafik perkembangan rasio NPA Bank Umum Syariah
66
tahun 2010-2014
Gambar 4.3 Grafik perkembangan rasio NOM Bank Umum Syariah
68
tahun 2010-2014
Gambar 4.4 Grafik perkembangan rasio CR Bank Umum Syariah
69
tahun 2010-2014
Gambar 4.5 Grafik perkembangan rasio NPF Bank Umum Syariah
tahun 2010-2014
v
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
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KATA PENGANTAR .................................................................................... i
UCAPAN TERIMA KASIH........................................................................ ii
ABSTRAK..................................................................................................... v
ABSTRACT.................................................................................................... vi
DAFTAR ISI ................................................................................................... vii
DAFTAR TABEL .......................................................................................... x
DAFTAR GAMBAR...................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang ........................................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 5
1.3 Tujuan Penelitian..........................................................................................6
1.4 Manfaat Penelitian........................................................................................6
1.4.1 Manfaat Teoritis ............................................................................... 6
1.4.2 Manfaat Praktis ................................................................................ 6
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
2.1 Bank Syariah .............................................................................................. 7
2.1.1 Pengertian Bank Syariah .................................................................. 7
2.1.2 Landasan Hukum Bank Syariah ....................................................... 7
2.1.2.1 Landasan Syariah ................................................................. 7
2.1.2.2 Landasan Hukum ................................................................. 8
2.1.3 Perbedaan Bank Syariah dan Konvensional .................................... 9
2.1.4 Produk dan Jasa Perbankan Syariah................................................ 10
2.2 Laporan Keuangan ..................................................................................... 11
2.2.1 Pengertian......................................................................................... 11
2.2.2 Tujuan Laporan Keuangan................................................................11
2.2.3 Analisis Laporan Keuangan............................................................. 13
2.3 Kinerja Keuangan....................................................................................... 14
2.4 Rasio Keuangan ......................................................................................... 14
2.5 Tinjauan Umum Audit ............................................................................... 18
i
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5.1 Pengertian Audit.............................................................................. 18
2.5.2 Jenis Jenis Audit............................................................................. 19
2.6 Standar Audit yang Berlaku Umum ........................................................... 20
2.7 Audit Sistem Berlapis dalam Bank Syariah.................................................21
2.8 Prosedur Analitis..........................................................................................22
2.9 Laporan Audit Standar Tanpa Pengecualian................................................26
2.10 Opini Auditor.............................................................................................27
2.11 Opini Going Concern.................................................................................30
2.12 Hubungan Kinerja Keuangan terhadap Opini Audit Going Concern........33
2.13 Penelitian Terdahulu...................................................................................34
2.14 Kerangka Pemikiran....................................................................................37
2.15 Hipotesis.....................................................................................................43
BAB III METODE PENELITIAN
3.1 Objek Penelitian ......................................................................................... 45
3.2 Metode Penelitian........................................................................................ 45
3.2.1 Desain Penelitian ............................................................................. 45
3.2.2 Definisi dan Operasionalisasi Variabel ............................................ 45
3.2.3 Populasi dan Sampel Penelitian ....................................................... 48
3.2.3.1 Populasi ............................................................................... 48
3.2.3.2 Sampel Penelitian...................................................................49
3.2.4 Teknik Pengumpulan Data.................................................................50
3.2.5 Teknik Analisis Data..........................................................................50
3.2.5.1 Uji Signifikansi.......................................................................51
3.2.5.2 Analisis Regresi Logistik Biner.............................................53
3.2.6 Pengujian Hipotesis............................................................................53
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian.............................................................................................55
4.1.1 Tinjauan Umum Industri Perbankan Syariah di Indonesia................55
4.1.2 Gambaran Umum Bank Syariah di Indonesia..................................56
4.1.2.1 PT. Bank BCA Syariah.........................................................56
4.1.2.2 Bank Jabar Banten Syariah...................................................56
4.1.2.3 Bank Negara Indonesia Syariah............................................57
ii
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.4 Bank Rakyat Indonesia Syariah............................................58
4.1.2.5 Bank Syariah Mandiri...........................................................59
4.1.2.6 Bank Mega Syariah...............................................................60
4.1.2.7 Bank Muamalat.....................................................................61
4.1.2.8 Bank Panin Syariah...............................................................62
4.1.2.9 Bank Syariah Bukopin..........................................................63
4.1.3 Deskripsi Data Variabel Penelitian...................................................64
4.1.3.1 Kinerja Keuangan.................................................................64
4.1.3.2 Opini Audit Going Concern.................................................70
4.1.4 Analisis Uji Hipotesis........................................................................71
4.1.4.1 Uji Signifikansi......................................................................71
4.1.4.2 Analisis Regresi Logistik Biner............................................74
4.2 Pembahasan.................................................................................................75
4.2.1 Kinerja Keuangan Bank Syariah...................................................... 75
4.2.2 Opini Audit Going Concern Bank Syariah...................................... 78
4.2.3 Pengaruh Kinerja Keuangan Terhadap Opini Audit Going
Concern......................................................................................................78
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan..................................................................................................81
5.2 Saran............................................................................................................82
DAFTAR PUSTAKA
LAMPIRAN
iii
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Perkembangan Bank Umum Syariah di Indonesia
2
Tabel 2.1
Perbandingan Bank Syariah dan Konvensional
10
Tabel 2.2
Waktu dan Tujuan Prosedur Analitis
23
Tabel 2.3
Penelitian Terdahulu
34
Tabel 3.1
Operasionalisasi Variabel
48
Tabel 3.2
Daftar Populasi Bank Syariah di Indonesia tahun 2010-
49
2014......................................
Tabel 3.3
Daftar Sampel Bank Syariah di Indonesia tahun 2010-
50
2014........................................
Tabel 4.1
Data Rasio CAR Bank Umum Syariah tahun 2010-2014
65
Tabel 4.2
Data Rasio NPA Bank Umum Syariah tahun 2010-2014
66
Tabel 4.3
Data Rasio NOM Bank Umum Syariah tahun 2010-2014
67
Tabel 4.4
Data Rasio CR Bank Umum Syariah tahun 2010-2014
68
Tabel 4.5
Data Rasio NPF Bank Umum Syariah tahun 2010-2014
70
Tabel 4.6
Opini Audit Bank Syariah tahun 2010-2014
71
Tabel 4.7
Correlation Matrix
72
Tabel 4.8
Hosmer and Lemeshow Test
72
Tabel 4.9
Perbandingan Nilai -2Log Likelihood
73
Tabel 4.10
Model Summary
73
Tabel 4.11
Omnibus Test of Model Coefficients
74
Tabel 4.12
Variables in the Equation
74
iv
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran
43
Gambar 4.1 Grafik perkembangan rasio CAR Bank Umum Syariah
65
tahun 2010-2014
Gambar 4.2 Grafik perkembangan rasio NPA Bank Umum Syariah
66
tahun 2010-2014
Gambar 4.3 Grafik perkembangan rasio NOM Bank Umum Syariah
68
tahun 2010-2014
Gambar 4.4 Grafik perkembangan rasio CR Bank Umum Syariah
69
tahun 2010-2014
Gambar 4.5 Grafik perkembangan rasio NPF Bank Umum Syariah
tahun 2010-2014
v
Irni Inayah Rahman, 2015
PENGARUH KINERJA KEUANGAN BANK SYARIAH TERHADAP OPINI AUDIT GOING CONCERN
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
70