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DAFTAR ISI

Halaman

HALAMAN JUDUL ........................................................................................ i

HALAMAN NOTA PERSETUJUAN PEMBIMBING ................................ ii

SURAT PERNYATAAN ................................................................................. iii

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

HALAMAN MOTTO ...................................................................................... v

HALAMAN PERSEMBAHAN ....................................................................... vi

KATA PENGANTAR ...................................................................................... vii

DAFTAR TABEL .............................................................................................. ix

DAFTAR GAMBAR ......................................................................................... x

ABSTRAK .......................................................................................................... xi

DAFTAR ISI ..................................................................................................... xii

BAB I : PENDAHULUAN

A. Latar Belakang Masalah ............................................................... 1

B. Penegasan Istilah ........................................................................ 6

C. Batasan Masalah........................................................................... 7

D. Rumusan Masalah ........................................................................ 8

E. Tujuan Penelitian .......................................................................... 8

F. Manfaat Penelitian ........................................................................ 8

G. Sistematika Penulisan ................................................................... 9

BAB II : LANDASAN TEORI

A. Teori Struktur Modal ................................................................... 12

B. Teori Akuntansi Syariah............................................................... 16

1. Pengertian Akuntansi Syariah .............................................. 16

2. Dasar Hukum Akuntansi Syariah ......................................... 20

C. Rasio Rentabilitas ......................................................................... 22

1. Pengertian Rasio Rentabilitas ................................................. 22

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1. Pengukuran Rentabilitas Perbankan...................................... 23

A. Rasio Likuiditas .......................................................................... 24

1. Pengertian Rasio Likuiditas .................................................. 24

2. Rasio Likuiditas Perbankan................................................... 25

3. Pengukuran Rasio Likuiditas ............................................... 25

B. Rasio Kecukupan Modal ............................................................. 26

1. Pengertian Rasio Kecukupan Modal ..................................... 26

2. Manfaat Rasio Kecukupan Modal......................................... 28

3. Pengukuran Rasio Kecukupan Modal................................... 30

C. Hasil Penelitian Terdahulu.......................................................... 32

D. Kerangka Berpikir ....................................................................... 35

E. Hipotesis...................................................................................... 37

1. Pengaruh rentabilitas terhadap rasio kecukupan modal

(CAR) pada Perbankan Syariah di Indonesia Tahun 2011-

2014....................................................................................... 37

2. Pengaruh likuiditas terhadap rasio kecukupan modal (CAR)

pada Perbankan Syariah di Indonesia Tahun 2011-2014...... 38

BAB III : METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian.................................................. 39

B. Populasi dan Sampel ................................................................... 39

C. Tata Variabel Penelitian.............................................................. 41

D. Definisi Operasional.................................................................... 41

E. Teknik Pengumpulan Data.......................................................... 42

F. Uji Asumsi Klasik ....................................................................... 43

G. Analisis Data ............................................................................... 45

BAB IV : HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Umum Obyek Penelitian............................................ 49

1. BNI Syariah ........................................................................... 49

2. Bank BRI Syariah .................................................................. 50

3. Bank Mega Syariah ................................................................ 51

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4. BSM (Bank Syariah Mandiri) ................................................ 52

B. Deskripsi Data Penelitian ............................................................. 53

1. Rentabilitas (X1) .................................................................... 53

2. Likuiditas (X2) ....................................................................... 56

3. Rasio Kecukupan Modal (Y) ................................................. 58

C. Uji Asumsi Klasik ........................................................................ 61

1. Uji Multikolinieritas................................................................ 61

2. Uji Autikorelasi .................................................................... 62

3. Uji Heterokedastisitas ........................................................... 62

4. Uji Normalitas ...................................................................... 64

D. Hasil Analisis Statistik ............................................................... 65

1. Analisis Regresi Linier Berganda.......................................... 65

2. Uji Signifikansi Parsial / Uji t............................................... 67

3. Uji F ...................................................................................... 68

4. Koefisien Determinasi ........................................................... 69

E. Pembahasan .................................................................................. 71

1. Pengaruh rentabilitas terhadap rasio kecukupan modal pada

perbankan Syariah periode tahun 2011-2014 ........................ 71

2. Pengaruh likuiditas terhadap rasio kecukupan modal

perbankan Syariah periode tahun 2011-2014 ........................ 72

3. Pengaruh rentabilitas dan likuiditas terhadap rasio

kecukupan modal pada perbankan Syariah periode tahun

2011-2014 ............................................................................. 73

BAB V : PENUTUP

A. Kesimpulan ................................................................................... 75

B. Keterbatasan Penelitian ................................................................ 75

C. Saran ............................................................................................ 76

D. Penutup ....................................................................................... 77

DAFTAR PUSTAKA

RIWAYAT HIDUP PENULIS

LAMPIRAN-LAMPIRAN

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