Pengaruh ROA, CAR, LDR dan BOPO Pada Pertumbuhan Laba Bank

ABSTRAK

Pengaruh Return On Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, dan Beban Operasional terhadap Pendapatan Operasional Terhadap Pertumbuhan Laba pada Bank Umum Tahun 2007-2011

Effect of Return On Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, and Operating Expense to Operating Income to Income Growth of The Commercial Banking in Indonesia Period 2007-2011.

Penelitian ini bertujuan untuk menganalisis pengaruh ROA, CAR, LDR, dan BOPO terhadap Pertumbuhan Laba pada Bank Umum tahun 2007-2011. Data dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi dari website masing-masing Bank UmumTahun 2007-2011. Sampel sebanyak 20 bank umum yang tercatat dalam Bursa Efek Indonesia dengan periode 2007-2011 yang diambil melalui purposive sampling. Teknik analisis yang digunakan adalah regresi berganda dan uji hipotesis menggunakan uji F dan uji t. yang sebelumnya telah dilakukan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa variabel ROA dan BOPO berpengaruh positif dan signifikan terhadap pertumbuhan laba. Sedangkan variabel CAR berpengaruh positif, tetapi tidak signifikan terhadap pertumbuuhan laba dan LDR berpengaruh negatif,tetapi tidak signifikan terhadap pertumbuhan laba. Dan variabel yang memiliki pengaruh paling dominan terhadap pertumbuhan laba adalah variabel BOPO.Dari penelitian ini diperoleh nilai adjusted R² sebesar 0,833, hal tersebut berarti bahwa 83,3% variable dependen yaitu pertumbuhan laba dapat dijelaskan oleh variabel independennya yaitu ROA, CAR, LDR, dan BOPO dan sisanya yaitu sebesar 16,7% dijelaskan oleh variable-variabel yang lain diluar persamaan.

Kata Kunci : ROA, CAR, LDR, BOPO, dan Pertumbuhan Laba

This research has a purpose to analyze the effect on Return on Asset (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income (BOPO) toward Income Growth. Thisresearch using data from commercial banking published financial reports 2007-2011 period. The number of sample used were 20 commercial bank in Indonesia Stock Exchange were taken by purposive sampling. Analysis technique used is analyzed multiple linear regression and the hypothesis testing with use F and t test, performed classical assumption first. Conclussion from this research describe that statistical result of ROA and BOPO variables show positive and significant influence towards on income growth, CAR variable show positive but not significant towards on income growth and LDR variable show negative but not significant towards on income growth. R² value on this research is 0,833, this nean that 83,3% of incomegrowth variable could be explained by independent variables ROA, CAR, LDR and BOPO and 16,7% remmant of these explained by outside not listed in the formula.

Keyword : ROA, CAR, LDR, BOPO and Income Growth

DAFTAR ISI

Halaman

HALAMAN SAMPUL ................................................................................            i

HALAMAN JUDUL ....................................................................................            ii

HALAMAN PERSETUJUAN.......................................................................         iii

HALAMAN PENGESAHAN .......................................................................         iv

HALAMAN PERNYATAAN KEASLIAN .....................................................          v

PRAKATA ...................................................................................................         vi

ABSTRAK ...................................................................................................         viii 

DAFTAR ISI.................................................................................................         ix

DAFTAR TABEL........................................................................................          xii

DAFTAR GAMBAR....................................................................................          xiii

DAFTAR LAMPIRAN ................................................................................          xiv

BAB I PENDAHULUAN...............................................................................          1  

1.1   Latar Belakang..................................................................................        1

1.2   Rumusan Masalah.............................................................................        6

1.3   Tujuan Penelitian...............................................................................        6

1.4   Kegunaan penelitian.........................................................................        7

1.4.1  Kegunaan Teoritis..............................................................................        7

1.4.2  Kegunaan Praktis...............................................................................        8

1.5   Ruang Lingkup Batasan Penelitian..................................................        8

1.6   Sistematika Penulisan......................................................................        8

BAB II TINJAUAN PUSTAKA.......................................................................      10

2.1   Tinjauan Teori dan Konsep..............................................................      10

2.1.1  Pengertian Bank.................................................................................      10

2.1.2  Peran dan Fungsi Bank Umum.........................................................      12

2.1.3  Rasio  Keuangan................................................................................      15

2.1.4  Pertumbuhan Laba.......................................................................... ..      18

2.1.5  Return on Assets (ROA).....................................................................      19

2.1.6  Capital Adequacy Ratio (CAR).........................................................      19

2.1.7  Loan To Deposit Ratio (LDR)............................................................      20

2.1.8  Efisiensi Operasional (BOPO).......................................... ...............      21

2.2   Penelitian Terdahulu .........................................................................      22

2.3   Kerangka Pemikiran .........................................................................      26

2.4   Hipotesis ............................................................................................      26

BAB III METODE PENELITIAN ...................................................................      28

3.1   Rancangan Penelitian .................................................................. ..      28

3.2   Tempat dan Waktu ..........................................................................      28

3.3   Populasi dan Sampel ......................................................................      28

3.3.1 Populasi .............................................................................................      28

3.3.2 Sampel ...............................................................................................      29

3.4   Jenis dan Sumber Data .........................................................................   30

3.4.1 Jenis Data ..........................................................................................      30

3.4.2 Sumber Data ......................................................................................      31

3.5   Variabel Penelitian dan Definisi Operasional ...............................      31

3.5.1 Variabel Penelitian .................................................................      31

3.5.2 Definisi Operasional ..............................................................      33

3.6   Teknik Pengumpulan Data ..............................................................      34

3.7   Teknik Analisis Data.........................................................................      35

3.7.1  Analisis Regresi Linier Berganda ...................................................      35

3.7.2  Pengujian Kriteria Statistik ..............................................................      36

3.7.3  Uji Prasyarat (Uji Asumsi Klasik) .....................................................      38

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................      40

4.1 Deskripsi Data ...................................................................................      40

4.2 Pengujian Hipotesis dan Pembahasan ...........................................      46

4.2.1 Uji Prasyarat (Uji Asumsi Klasik) ..........................................      46

4.2.2 Uji Regresi Berganda .............................................................      51

4.2.3 Uji Kriteria Statistik .................................................................      52

BAB V KESIMPULAN DAN SARAN ...........................................................      60

5.1 Kesimpulan .........................................................................................      60

5.2 Saran ...................................................................................................      62

5.3 Keterbatasan Penelitian ....................................................................      62

DAFTAR PUSTAKA .......................................................................................      64

LAMPIRAN     ...................................................................................................      67

DAFTAR TABEL

Tabel                                                                                                            Halaman

1.1          Laba Bersih Bank Umum ............................................................................           2

2.1          Penelitian Terdahulu ......................................................................................         24

3.1          Sampel Penelitian..........................................................................................         29

3.2          Definisi Operasional .....................................................................................         33

4.1...... Rata-rata Variabel X dan Y dari 20 Bank Umum...........................        40

4.2...... Deskripsi Variabel Penelitian..........................................................        43

4.3 ..... Hasil Uji Multikolinearitas................................................................         48

4.4...... Hasil Uji Autokorelasi .....................................................................         49

4.5 ..... Hasil Uji Regresi Berganda ............................................................        51

4.6...... Hasil Uji R².......................................................................................         53

4.7...... Hasil Uji F ........................................................................................         54

4.8 ..... Hasil Uji T ........................................................................................         55

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DAFTAR GAMBAR

Gambar                                                                                                        Halaman

2.1          Kerangka Pemikiran ...................................................................... ............        26

4.1 ..... Grafik Histogram Data Bank Umum .............................................       46

4.2 ..... Grafik Normal Probability Plot Bank Umum .................................       47

4.3 ..... Grafik Scatterplot...........................................................................         50

DAFTAR LAMPIRAN

Lampiran                                                                                                     Halaman

      1          Biodata ..................................................................................              68

      2          Tabel Data Variabel X dan Y.................................................            69

      3           Tabel Bank Umum Berdasarkan Laba.................................           76
      4          Hasil SPSS 17 ......................................................................              77