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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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