Pemgaruh Rasio Likuiditas, Rasio Rentabilitas, Dan Rasio Solvabilitas Terhadap Pengambilan Keputusan Kredit Pada PT. Bank Danamon Indonesia, Tbk Cabang Iskandar Muda Medan

SKRIPSI

PEMGARUH RASIO LIKUIDITAS, RASIO RENTABILITAS,
DAN RASIO SOLVABILITAS TERHADAP PENGAMBILAN
KEPUTUSAN KREDIT PADA PT. BANK DANAMON
INDONESIA, TBK CABANG
ISKANDAR MUDA
MEDAN

OLEH:
SIMON ARNOLD PARASIAN SIMAMORA
110503287

PROGRAM STUDI S1 AKUNTANSI
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2015

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DAFTAR ISI

DAFTAR ISI ........................................................................................................... i
DAFTAR TABEL ................................................................................................ iv
DAFTAR GAMBAR ............................................................................................ iv
BAB I

PENDAHULUAN ............................................................................... 1
1.1 Latar Belakang ............................................................................ 1
1.2 Rumusan Masalah ....................................................................... 3
1.3 Tujuan Penelitian ........................................................................ 3
1.4 Manfaat Penelitian ...................................................................... 4

BAB II

TINJAUAN PUSTAKA ..................................................................... 5
2.1 Pengambilan Keputusan Kredit .................................................. 5
2.1.1
2.1.2

2.1.3
2.1.4

2.2
2.3
2.4
BAB III

Tinjauan Penelitian Terdahulu .................................................. 23
Kerangka Konseptual................................................................ 25
Hipotesis Penelitian .................................................................. 28

METODE PENELITIAN ................................................................ 29
3.1 Jenis Penelitian ......................................................................... 29
3.2 Populasi dan Sampel Penelitian ................................................ 29
3.3 Jenis dan Sumber Data.............................................................. 30
3.4 Metode Pengumpulan Data....................................................... 30
3.5 Definisi Operasioanal dan Pengukuan Variabel ....................... 31
3.5.1
3.5.2

Metode Analisis Data ............................................................... 33

3.7
3.8

Analisis Regresi Linier Berganda ............................................. 36
Uji Hipotesis ............................................................................. 37
3.8.1
3.8.2

Pengujian Asumsi Klasik .................................................... 33

Uji t Statistik. ...................................................................... 37
Uji F Statistik. ..................................................................... 38

HASIL DAN PEMBAHASAN......................................................... 39
4.1 Data Penelitian .......................................................................... 39
4.1.1
4.1.2

4.2
BAB V

Variabel Dependen (Y) ....................................................... 31
Variabel Independen (Bebas) ............................................. 31

3.6

3.6.1

BAB IV

Teori...................................................................................... 5
Analisis Laporan Keuangan .................................................. 6
Klasifikasi Rasio ................................................................... 9
Pengertian Kredit ................................................................ 13

Sejarah PT. Bank Danamon Indonesia, Tbk ....................... 39
Prosedur Pemberian Kredit Bank ....................................... 41

Hasil Penelitian ......................................................................... 49

KESIMPULAN DAN SARAN ........................................................ 74
5.1 Kesimpulan ............................................................................... 74

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5.2

Saran ......................................................................................... 77

DAFTAR PUSTAKA .......................................................................................... 79

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DAFTAR TABEL

Nomor

Judul

Halaman

Tabel 2.1

Tinjauan Penelitian Terdahulu .................................................... 23

Tabel 3.1

Definisi Operasional dan Pengukuran Variabel ......................... 32

Tabel 4.1

Kredit Investasi dan Rasio Keuangan Tahun 2012 .................... 50

Tabel 4.2

Coefficientsa ............................................................................... 51

Tabel 4.3.

Descriptive Statistics .................................................................. 56

Tabel 4.4

Model Summary ......................................................................... 58

Tabel 4.5

ANOVAb .................................................................................... 61

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DAFTAR GAMBAR

Nomor

Judul

Halaman

Gambar 2.1

Kerangka Konseptual.................................................................. 25

Gambar 4.1

Scatterplot ................................................................................... 53

Gambar 4.2

Normal P-Plot ............................................................................. 55

Gambar 4.3

Histogram ................................................................................... 55

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