S PEA 0901547 Table of content
DAFTAR ISI
KATA PENGANTAR ....................................................................................... i
UCAPAN TERIMA KASIH ............................................................................ ii
ABSTRAK ......................................................................................................... iv
DAFTAR ISI ...................................................................................................... vi
DAFTAR TABEL ............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
DAFTAR LAMPIRAN ..................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ................................................................................ 1
1.2 Identifikasi dan Rumusan Masalah ............................................................... 12
1.3 Maksud dan Tujuan Penelitian ...................................................................... 13
1.4 Manfaat Penelitian ........................................................................................ 13
BAB II TINJAUAN PUSTAKA
2.1 Kajian Pustaka............................................................................................... 14
2.1.1 Resources Based View (RBV) dan Stakeholder Theory ......................... 14
2.1.1.1 Resources Based View (RBV) ........................................................ 14
2.1.1.2 Stakeholder Theory ........................................................................ 16
2.1.2 Intellectual Capital.................................................................................. 17
2.1.2.1 Pengertian Intellectual Capital ...................................................... 17
2.1.2.2 Komponen Intellectual Capital ...................................................... 19
2.1.2.3 Value Added Intellectual Coefficient (VAICTM) ............................ 22
2.1.3 Perbankan Syariah ................................................................................... 25
2.1.3.1 Pengertian Bank Syariah ................................................................ 25
2.1.3.2 Laporan Keuangan Bank Syariah .................................................. 26
2.1.3.3 Penilaian Kesehatan Bank Syariah................................................. 28
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.4 Kinerja Keuangan Bank Syariah ............................................................. 31
2.1.4.1 Tujuan Penilaian Kinerja Keuangan Perbankan Syariah ............... 32
2.1.4.2 Komponen Kinerja Keuangan Bank Syariah ................................. 33
2.1.5 Keterkaitan anatara Intellectual Capital Terhadap Kinerja Keuangan ... 37
2.2 Kerangka Pemikiran ...................................................................................... 43
2.3 Hipotesis........................................................................................................ 51
BAB III METODE PENELITIAN
3.1 Objek Penelitian ............................................................................................ 52
3.2 Metode Penelitian.......................................................................................... 53
3.2.1 Desain Penelitian ..................................................................................... 53
3.2.2 Variabel Penelitian dan Operasionalisasi Variabel ................................. 54
3.2.2.1 Definisi Variabel dan Operasionalisasi Variabel ........................... 54
3.2.2.2 Variabel Independen: Intellectual Capital ..................................... 55
3.2.2.3 Variabel Dependen: Kinerja Keuangan ......................................... 55
3.2.2.4 Operasionalisasi Variabel............................................................... 56
3.2.3 Populasi Peneitian dan Sampel Penelitian .............................................. 58
3.2.3.1 Populasi Penelitian ......................................................................... 58
3.2.3.2 Sampel Penelitian ........................................................................... 59
3.2.4 Teknik Pengumpulan Data ...................................................................... 60
3.2.5 Teknik Analisis Data ............................................................................... 60
3.2.5.1 Statistik Deskriptif ......................................................................... 61
3.2.5.3 Pengujian Hipotesis........................................................................ 62
3.2.5.3 Kriterian Penerimaan dan Penolakan Hipotesis ............................. 66
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ............................................................................................. 67
4.1.1 Gambaran Umum Subjek Penelitian ....................................................... 67
4.1.2 Deskripsi Variabel Penelitian.................................................................. 70
4.1.2.1 Deskripsi Variabel Intellectual Capital ......................................... 71
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.2 Deskripsi Variabel Kinerja Keuangan ........................................... 74
4.1.3 Analisis Data ........................................................................................... 78
4.1.3.1 Statistik Deskriptif ......................................................................... 78
4.1.3.2 Pengujian Hipotesis........................................................................ 81
4.2 Pembahasan ................................................................................................... 85
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................................... 88
5.2 Saran .............................................................................................................. 88
DAFTAR PUSTAKA ........................................................................................ 90
LAMPIRAN-LAMPIRAN
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Jumlah Pekerja Perbankan Syariah .................................................... 3
Tabel 1.2 Gambaran Dasar Pekerja Perbankan Syariah Kota Bandung ............. 4
Tabel 1.3 Jumlah Jaringan Kantor Perbankan Syariah ...................................... 5
Tabel 1.4 Perbandingan DPK Bank Syariah dan Bank Konvensional ............... 6
Tabel 1.5 Rasio Keuangan Bank Umum Syariah................................................ 9
Tabel 2.1 Kriteria Penilaian Peringkat NPF ........................................................ 35
Tabel 2.2 Kriteria Penilaian Peringkat ROA....................................................... 36
Tabel 2.3 Kriteria Penilaian Peringkat FDR ....................................................... 37
Tabel 2.4 Penelitian Terdahulu ........................................................................... 39
Tabel 3.1 Operasionalisasi Variabel ................................................................... 57
Tabel 3.2 Daftar Bank Umum Syariah ................................................................ 58
Tabel 3.3 Daftar Sampel Penelitian .................................................................... 59
Tabel 4.1 Perkembangan Aset Bank Umum Syariah .......................................... 69
Tabel 4.2 Daftar Sampel Penelitian .................................................................... 71
Tabel 4.3 Deskripsi Indikator Variabel Laten Intellectual Capital .................... 72
Tabel 4.4 Deskripsi Indikator Variabel Laten Kinerja Keuangan....................... 74
Tabel 4.5 Statistik Deskriptif Intellectual Capital dan Kinerja Keuangan ......... 79
Tabel 4.6 R-Square.............................................................................................. 83
Tabel 4.7 Koefisien Path ..................................................................................... 84
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Konstruk/Indikator Intellectual Capital .......................................... 46
Gambar 2.2 Konstruk/Indikator Kinerja Keuangan ............................................ 48
Gambar 2.3 Kerangka Pemikiran Pengaruh IC terhadap Kinerja Keuangan ...... 48
Gambar 2.4 Paradigma Penelitian ....................................................................... 50
Gambar 3.1 Hipotesis .......................................................................................... 66
Gambar 4.1 Perkembangan Aset Bank Umum Syariah ...................................... 69
Gambar 4.2 Model Struktural dengan Partial Least Square............................... 84
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 Data Penelitian
Lampiran 2 Hasil Pengujian Statistik
Lampiran 3 Formulir Frekuensi Bimbingan
Lampiran 4 Formulir Persetujuan Perbaikan Seminar dan Skripsi
Lampiran 5 Daftar Riwayat Hidup
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
KATA PENGANTAR ....................................................................................... i
UCAPAN TERIMA KASIH ............................................................................ ii
ABSTRAK ......................................................................................................... iv
DAFTAR ISI ...................................................................................................... vi
DAFTAR TABEL ............................................................................................. ix
DAFTAR GAMBAR ......................................................................................... x
DAFTAR LAMPIRAN ..................................................................................... xi
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ................................................................................ 1
1.2 Identifikasi dan Rumusan Masalah ............................................................... 12
1.3 Maksud dan Tujuan Penelitian ...................................................................... 13
1.4 Manfaat Penelitian ........................................................................................ 13
BAB II TINJAUAN PUSTAKA
2.1 Kajian Pustaka............................................................................................... 14
2.1.1 Resources Based View (RBV) dan Stakeholder Theory ......................... 14
2.1.1.1 Resources Based View (RBV) ........................................................ 14
2.1.1.2 Stakeholder Theory ........................................................................ 16
2.1.2 Intellectual Capital.................................................................................. 17
2.1.2.1 Pengertian Intellectual Capital ...................................................... 17
2.1.2.2 Komponen Intellectual Capital ...................................................... 19
2.1.2.3 Value Added Intellectual Coefficient (VAICTM) ............................ 22
2.1.3 Perbankan Syariah ................................................................................... 25
2.1.3.1 Pengertian Bank Syariah ................................................................ 25
2.1.3.2 Laporan Keuangan Bank Syariah .................................................. 26
2.1.3.3 Penilaian Kesehatan Bank Syariah................................................. 28
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.4 Kinerja Keuangan Bank Syariah ............................................................. 31
2.1.4.1 Tujuan Penilaian Kinerja Keuangan Perbankan Syariah ............... 32
2.1.4.2 Komponen Kinerja Keuangan Bank Syariah ................................. 33
2.1.5 Keterkaitan anatara Intellectual Capital Terhadap Kinerja Keuangan ... 37
2.2 Kerangka Pemikiran ...................................................................................... 43
2.3 Hipotesis........................................................................................................ 51
BAB III METODE PENELITIAN
3.1 Objek Penelitian ............................................................................................ 52
3.2 Metode Penelitian.......................................................................................... 53
3.2.1 Desain Penelitian ..................................................................................... 53
3.2.2 Variabel Penelitian dan Operasionalisasi Variabel ................................. 54
3.2.2.1 Definisi Variabel dan Operasionalisasi Variabel ........................... 54
3.2.2.2 Variabel Independen: Intellectual Capital ..................................... 55
3.2.2.3 Variabel Dependen: Kinerja Keuangan ......................................... 55
3.2.2.4 Operasionalisasi Variabel............................................................... 56
3.2.3 Populasi Peneitian dan Sampel Penelitian .............................................. 58
3.2.3.1 Populasi Penelitian ......................................................................... 58
3.2.3.2 Sampel Penelitian ........................................................................... 59
3.2.4 Teknik Pengumpulan Data ...................................................................... 60
3.2.5 Teknik Analisis Data ............................................................................... 60
3.2.5.1 Statistik Deskriptif ......................................................................... 61
3.2.5.3 Pengujian Hipotesis........................................................................ 62
3.2.5.3 Kriterian Penerimaan dan Penolakan Hipotesis ............................. 66
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ............................................................................................. 67
4.1.1 Gambaran Umum Subjek Penelitian ....................................................... 67
4.1.2 Deskripsi Variabel Penelitian.................................................................. 70
4.1.2.1 Deskripsi Variabel Intellectual Capital ......................................... 71
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.2.2 Deskripsi Variabel Kinerja Keuangan ........................................... 74
4.1.3 Analisis Data ........................................................................................... 78
4.1.3.1 Statistik Deskriptif ......................................................................... 78
4.1.3.2 Pengujian Hipotesis........................................................................ 81
4.2 Pembahasan ................................................................................................... 85
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................................... 88
5.2 Saran .............................................................................................................. 88
DAFTAR PUSTAKA ........................................................................................ 90
LAMPIRAN-LAMPIRAN
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Jumlah Pekerja Perbankan Syariah .................................................... 3
Tabel 1.2 Gambaran Dasar Pekerja Perbankan Syariah Kota Bandung ............. 4
Tabel 1.3 Jumlah Jaringan Kantor Perbankan Syariah ...................................... 5
Tabel 1.4 Perbandingan DPK Bank Syariah dan Bank Konvensional ............... 6
Tabel 1.5 Rasio Keuangan Bank Umum Syariah................................................ 9
Tabel 2.1 Kriteria Penilaian Peringkat NPF ........................................................ 35
Tabel 2.2 Kriteria Penilaian Peringkat ROA....................................................... 36
Tabel 2.3 Kriteria Penilaian Peringkat FDR ....................................................... 37
Tabel 2.4 Penelitian Terdahulu ........................................................................... 39
Tabel 3.1 Operasionalisasi Variabel ................................................................... 57
Tabel 3.2 Daftar Bank Umum Syariah ................................................................ 58
Tabel 3.3 Daftar Sampel Penelitian .................................................................... 59
Tabel 4.1 Perkembangan Aset Bank Umum Syariah .......................................... 69
Tabel 4.2 Daftar Sampel Penelitian .................................................................... 71
Tabel 4.3 Deskripsi Indikator Variabel Laten Intellectual Capital .................... 72
Tabel 4.4 Deskripsi Indikator Variabel Laten Kinerja Keuangan....................... 74
Tabel 4.5 Statistik Deskriptif Intellectual Capital dan Kinerja Keuangan ......... 79
Tabel 4.6 R-Square.............................................................................................. 83
Tabel 4.7 Koefisien Path ..................................................................................... 84
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Konstruk/Indikator Intellectual Capital .......................................... 46
Gambar 2.2 Konstruk/Indikator Kinerja Keuangan ............................................ 48
Gambar 2.3 Kerangka Pemikiran Pengaruh IC terhadap Kinerja Keuangan ...... 48
Gambar 2.4 Paradigma Penelitian ....................................................................... 50
Gambar 3.1 Hipotesis .......................................................................................... 66
Gambar 4.1 Perkembangan Aset Bank Umum Syariah ...................................... 69
Gambar 4.2 Model Struktural dengan Partial Least Square............................... 84
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 Data Penelitian
Lampiran 2 Hasil Pengujian Statistik
Lampiran 3 Formulir Frekuensi Bimbingan
Lampiran 4 Formulir Persetujuan Perbaikan Seminar dan Skripsi
Lampiran 5 Daftar Riwayat Hidup
Yani Suryani, 2014
Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Bank Umum Syariah
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu