BAB V KESIMPULAN DAN SARAN
5.2. Saran
Beberapa saran yang dapat penulis berikan untuk penelitian selanjutnya yaitu:
1. Penelitian ini dapat menjadi tambahan referensi tentang perbankan syariah utuk peneliti maupun peneliti selanjutnya dengan memperbanyak variabel dan periode waktunya.
2. Penelitian ini diharapkan dapat memberikan informasi tentang akuntansi khususnya dibidang perbankan syariah untuk membuktikan mengenai perubahan Return On Asset melalui Dana Pihak Ketiga, Capital Adequacy Ratio, dan Non Performing Financing.
3. Untuk perbankan syariah, agar meningkatkan kinerja nya seperti memberikan pelayanan terbaik bagi nasabah dengan prinsip kehati- hatian dalam memilih nasabah.
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DAFTAR PUSTAKA
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100. http://www.ejurnal.unisri.ac.id/index.php/Ekonomi/article/view/550 Sihombing, N. H., & Yahya, R. M. (2016). Pengaruh Kebijakan Spin-Off, Beba
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LAMPIRAN I
TABEL DATA PENELITIAN
No Nama Perusahaan Tahun ROA DPK CAR NPF
1 BRI Syariah
2012 0,7232 30,0302 0,1191 0,0209 2013 0,7446 30,2553 0,1449 0,0326 2014 0,0139 30,4621 0,1289 0,0365 2015 0,5061 30,6341 0,1394 0,0389 2016 0,6148 30,7241 0,2063 0,0319
2 Muamalat Syariah
2012 0,1039 31,1836 0,1157 0,0181 2013 0,3072 31,3637 0,1405 0,0156 2014 0,0945 31,5669 0,1391 0,0485 2015 0,1295 31,4394 0,1200 0,0420 2016 0,1452 31,3668 0,1274 0,0140
3 Victoria Syariah
2012 1,0846 27,1946 0,2808 0,0241 2013 0,3079 27,6467 0,1840 0,0331 2014 -1,3466 27,7551 0,1527 0,0475 2015 -1,7401 27,7523 0,1614 0,0482 2016 -1,1367 27,8172 0,1598 0,0435
4 BCA Syariah
2012 0,5243 27,8636 0,0315 0,0000 2013 0,6221 28,1634 0,0224 0,0000 2014 0,4308 28,4806 0,0296 0,0010 2015 0,5380 28,8113 0,0343 0,0050 2016 0,7366 28,9771 0,0367 0,0020
5 BJB Syariah
2012 0,3385 26,4091 0,2109 0,0101 2013 0,6031 26,5713 0,1799 0,0116 2014 0,3734 26,6343 0,1578 0,0387 2015 0,1130 29,1791 0,2253 0,0445 2016 -5,5729 29,3273 0,1825 0,0494
6 BNI Syariah
2012 0,9582 29,8225 0,1907 0,0142 2013 0,7954 30,0666 0,1623 0,0113 2014 0,8362 30,4189 0,1843 0,0104 2015 0,9949 30,5923 0,1811 0,0146 2016 0,9783 30,8187 0,1781 0,0164
LAMPIRAN I
TABEL DATA PENELITIAN (Lanjutan)
No Nama Perusahaan Tahun ROA DPK CAR NPF
7 Mandiri Syariah
2012 1,4863 31,4898 0,1382 0,0114 2013 1,0177 31,6646 0,1410 0,0229 2014 -0,0672 31,7224 0,1412 0,0429 2015 0,4121 31,7600 0,1285 0,0405 2016 0,4123 31,8788 0,1401 0,0313
8 Bukopin Syariah
2012 0,4784 28,6786 0,1278 0,0459 2013 0,4501 28,8165 0,1110 0,0427 2014 0,1647 29,0161 0,1480 0,0334 2015 0,4767 29,1905 0,1631 0,0274 2016 0,4660 29,3253 0,1700 0,0272
9 Maybank Syariah
2012 1,9564 25,6462 0,6389 0,0125 2013 1,7986 26,0494 0,5941 0,0000 2014 2,2826 25,7663 0,5213 0,0429 2015 -16,8857 26,1420 0,3840 0,0493 2016 -12,1764 26,3770 0,5506 0,0460
10 Mega Syariah
2012 2,2646 29,3222 0,1351 0,0132 2013 1,6394 29,4945 0,1299 0,0145 2014 0,2251 29,2330 0,1926 0,0181 2015 0,2199 28,9530 0,1874 0,0316 2016 1,8048 29,1170 0,2353 0,0281
11 Panin Syariah
2012 1,7332 27,8326 0,6198 0,0019 2013 0,5264 28,6854 0,3220 0,0077 2014 1,1430 29,2556 0,2569 0,0029 2015 1,0358 29,4108 0,2030 0,0194 2016 0,3117 29,5624 0,1817 0,0186
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LAMPIRAN II HASIL UJI PENELITIAN
1. Output Statistik Deskriptif
ROA DPK CAR NPF
Mean 0,006192 29,4410 0,1839178 0,02165
Median 0,005061 29,3253 0,1578000 0,0186
Maximum 1,9564 31,8788 0,6389 0,0485
Minimum (0,0672) 25,6462 0,0224 0,0000
Std. Dev. 0,004718 1,6812 0,1321643 0,01463
Skewness 1.101.582 -0.438237 2.283.998 0.173208 Kurtosis 3.881.992 2.404.750 8.429.836 1.828.902
Jarque-Bera 1.055.970 2.104.745 9.440.572 2.796.516 Probability 0.005093 0.349109 0.000000 0.247027
Sum 278654.0 13248473 82763.00 9.743.000
Sum Sq. Dev. 9.80E+08 1.24E+10 76856519 941875.2
Observations 45 45 45 45
2. Output Uji Normalitas
0 1 2 3 4 5 6 7
-6000 -4000 -2000 0 2000 4000 6000 8000
Series: Standardized Residuals Sample 2012 2016
Observations 45 Mean 7.68e-13 Median 339.4093 Maximum 7738.337 Minimum -5778.541 Std. Dev. 2900.075 Skewness 0.046978 Kurtosis 2.791788 Jarque-Bera 0.097837 Probability 0.952259
3. Output Uji Multikolinearitas
DPK CAR NPF
DPK 1.000000 -0.463039 0.351474
CAR -0.463039 1.000000 -0.208050
NPF 0.351474 -0.208050 1.000000
4. Output Uji Heteroskedastisitas
Dependent Variable:
LOG(RES2)
Method: Panel Least
Squares
Date: 08/04/17 Time:
20:43
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced)
observations: 45
Variable Coefficient Std. Error
t-
Statistic Prob.
DPK 2.41E-05 2.14E-05 1.127.943 0.2659
CAR 0.000234 0.000260 0.896923 0.3750
NPF 0.001594 0.002227 0.715570 0.4783
C 6.870.349 6.404.182 1.072.791 0.2896
R-squared 0.058122 Mean dependent
var 1.474.787
Adjusted R-squared -0.010796 S.D. dependent
var 2.009.822
S.E. of regression 2.020.641 Akaike info
criterion 4.329.394
Sum squared resid 1.674.026 Schwarz criterion 4.489.986
Log likelihood -9.341.137 Hannan-Quinn
criter. 4.389.261
F-statistic 0.843357 Durbin-Watson
stat 1.920.845
Prob(F-statistic) 0.478087
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5. Output Uji Autokorelasi
Dependent Variable: ROA
Method: Panel Least Squares
Date: 08/04/17 Time: 19:51
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced) observations: 45
Variable Coefficient Std. Error t-Statistic Prob.
DPK 0.025790 0.031801 0.810962 0.4221
CAR 2.244.276 0.387215 5.795.943 0.0000
NPF -1.394.988 3.311.522 -4.212.529 0.0001
C -2.507.781 9.521.781 -0.263373 0.7936
R-squared 0.622306
Mean dependent
var 6.192.311
Adjusted R-
squared 0.594670 S.D. dependent var 4.718.886
S.E. of regression 3.004.303
Akaike info
criterion 1.893.817
Sum squared resid 3.70E+08 Schwarz criterion 1.909.876 Log likelihood -4.221.087
Hannan-Quinn
criter. 1.899.803
F-statistic 2.251.787 Durbin-Watson stat 1.776.162
Prob(F-statistic) 0.000000
6. Uji Chow
Redundant Fixed Effects Tests
Equation: CHOW
Test cross-section and period fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 1.521.752 -8,29 0.1929
Cross-section Chi-square 15.773.016 8 0.0457
Cross-section fixed effects test equation:
Dependent Variable: ROA
Method: Panel Least Squares
Date: 08/25/17 Time: 01:30
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced) observations: 45
Variable Coefficient Std. Error t-Statistic Prob.
DPK 0.026270 0.032628 0.805141 0.4259
CAR 2.154.700 0.402780 5.349.578 0.0000
NPF -1.349.387 3.394.637 -3.975.055 0.0003
C -2.583.293 9.775.734 -0.264256 0.7930
Effects Specification
Period fixed (dummy variables)
R-squared 0.645731 Mean dependent var 6.192.311
Adjusted R-squared 0.578707 S.D. dependent var 4.718.886
S.E. of regression 3.062.891 Akaike info criterion 1.905.192
Sum squared resid 3.47E+08 Schwarz criterion 1.937.310
Log likelihood -4.206.681 Hannan-Quinn criter. 1.917.165
F-statistic 9.634.344 Durbin-Watson stat 1.812.383
Prob(F-statistic) 0.000001
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7. Uji Hausman
Correlated Random Effects - Hausman Test
Equation: CHOW
Test cross-section and period random effects
Test Summary Chi-Sq. Statistic Chi-Sq. d.f. Prob.
Cross-section random 1.227.014 3 0.7465
Cross-section random effects test equation:
Dependent Variable: ROA
Method: Panel EGLS (Period random effects)
Date: 08/25/17 Time: 01:36
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced) observations: 45
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C 4.214.263 24141.38 0.174566 0.8625
DPK 0.003614 0.078402 0.046094 0.9635
CAR 2.425.051 0.671971 3.608.861 0.0010
NPF -1.637.799 3.820.310 -4.287.085 0.0001
Effects Specification
Cross-section fixed (dummy variables)
R-squared 0.734171
Mean dependent var
6.192.311
Adjusted R-squared 0.645562
S.D. dependent var
4.718.886
S.E. of regression 2.809.376
Sum squared resid
2.60E+08
F-statistic 8.285.464
Durbin-Watson stat
2.426.420
Prob(F-statistic) 0.000001
8. Analisis Regresi Berganda
Dependent Variable: ROA
Method: Panel Least Squares
Date: 08/25/17 Time: 01:41
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced) observations: 45
Variable Coefficient Std. Error t-Statistic Prob.
DPK 0.025790 0.031801 0.810962 0.4221
CAR 2.244.276 0.387215 5.795.943 0.0000
NPF -1.394.988 3.311.522 -4.212.529 0.0001
C -2.507.781 9.521.781 -0.263373 0.7936
R-squared 0.622306 Mean dependent var 6.192.311 Adjusted R-squared 0.594670 S.D. dependent var 4.718.886 S.E. of regression 3.004.303 Akaike info criterion 1.893.817 Sum squared resid 3.70E+08 Schwarz criterion 1.909.876 Log likelihood -4.221.087 Hannan-Quinn criter. 1.899.803 F-statistic 2.251.787 Durbin-Watson stat 1.776.162
Prob(F-statistic) 0.000000
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9. Koefisien Determinasi
Dependent Variable: ROA
Method: Panel Least Squares
Date: 08/25/17 Time: 01:41
Sample: 2012 2016
Periods included: 5
Cross-sections included: 9
Total panel (balanced) observations: 45
Variable Coefficient Std. Error t-Statistic Prob.
DPK 0.025790 0.031801 0.810962 0.4221
CAR 2.244.276 0.387215 5.795.943 0.0000
NPF -1.394.988 3.311.522 -4.212.529 0.0001
C -2.507.781 9.521.781 -0.263373 0.7936
R-squared 0.622306 Mean dependent var 6.192.311
Adjusted R-squared 0.594670 S.D. dependent var 4.718.886 S.E. of regression 3.004.303 Akaike info criterion 1.893.817 Sum squared resid 3.70E+08 Schwarz criterion 1.909.876 Log likelihood -4.221.087 Hannan-Quinn criter. 1.899.803
F-statistic 2.251.787 Durbin-Watson stat 1.776.162
Prob(F-statistic) 0.000000
CURRICULUM VITAE
PERSONAL DETAILS
Full Name : Syarifah Nur Hidayah
Sex : Female
Place, Date of Birth : Jakarta, September 5th 1995
Address : Jl. H. Jaidi No. 2 RT 009 RW 011 Poltangan Pasar Minggu, Jakarta Selatan 12510
Nationality : Indonesia
Religion : Moslem
Phone, Mobile : 087883613845
Email : [email protected]
PERSONALITIES
Kind, Honest, Tolerant, Responsible, Good attitude, Patient
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EDUCATIONAL BACKGROUND Formal Educations
2013-2017 : STIE Indonesia Banking School - Major Accounting, Jakarta
2010-2013 : SMA Global Islamic School, Jakarta 2007-2010 : SMP Global Islamic School, Jakarta
2001-2007 : SD Islam Al-Azhar 2 Pasar Minggu, Jakarta 2000 : TK Islam Al-Azhar 2 Pasar Minggu, Jakarta Non Formal Educations
2006-2007 : Nurul Fikri
2012-2013 : Bimbingan Tes Alumni (BTA) 45
2013 : Basic Activitist Training Program (BATPRO) 2013 : Rindam Jaya Military Training
2013-2014 : English For Business Banking, GMU 2014-2015 : The British Institute (TBI)
2015 : Mini Banking Training
2016 : Workshop Perbankan (Effective Selling Skill, Analisis Kredit, Basic Treasury, dan Trade Financing)
2017 : TOEFL, LPIA
2017 : Zahir Accounting Application