SKRIPSI
Dosen Pembimbing
Dr. Taudlikhul Afkar, S.Pd.,M.Pd.,M.Ak.,CBOA.,CIRP.,CPRW.,CCMA.,
CPSA.,CSSA.,CCBP.,CSEM.,CSSWB.,CODP.,CSOPA
SKRIPSI
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HALAMAN PENGESAHAN
Judul Skripsi :Analisis Kinerja Keuangan Bank
BUMN Sebelum dan Selama Pandemi
Covid-19
Identitas Mahasiswa
Menyetujui,
Dekan,
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KATA PENGANTAR
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7. Kakak tercinta, Ana Mardiana yang telah memberikan
dukungan dan bantuannya.
8. Abang Muhamad Irvan Kumaini yang telah memberikan
dukungan dan bantuannya.
9. Teman seperjuangan kelas Akuntansi D angkatan 2018 yang
telah memberikan warna dalam belajar khususnya team
“Idaman Mertua”
10. Semua pihak yang tidak dapat disebutkan satu persatu, yang
telah memberikan dukungan serta doanya.
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HALAMAN PERSEMBAHAN
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SURAT PERNYATAAN KEASLIAN
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MOTTO
“Niatkan dalam diri, jalani dengan sesuka hati, syukuri nikmat
yang diberi"
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DAFTAR ISI
HALAMAN DEPAN i
LEMBAR PERSETUJUAN .................................................................. ii
HALAMAN PENGESAHAN ............................................................ iii
BERITA ACARA UJIAN SKRIPSI .................................................... iv
KATA PENGANTAR .......................................................................... v
HALAMAN PERSEMBAHAN ........................................................ vii
SURAT PERNYATAAN KEASLIAN .............................................viii
MOTTO .............................................................................................. ix
DAFTAR ISI .......................................................................................... x
DAFTAR TABEL ............................................................................... xiii
DAFTAR GAMBAR .......................................................................... xiv
DAFTAR LAMPIRAN ....................................................................... xv
ABSTRAK ........................................................................................... xvi
ABSTRACT ........................................................................................ xvii
BAB I PENDAHULUAN..................................................................... 1
1.1 Latar Belakang ......................................................................... 1
1.2 Rumusan Masalah ................................................................... 8
1.3 Tujuan Penelitian .................................................................... 9
1.4 Manfaat Penelitian .................................................................. 9
BAB II TELAAH PUSTAKA ............................................................. 11
2.1 Penelitian Terdahulu ............................................................ 11
2.2 Landasan Teori ...................................................................... 14
2.2.1 Teori Sinyal ........................................................................ 14
2.2.2 Bank .................................................................................... 16
2.2.3 Laporan Keuangan ........................................................... 18
2.2.4 Kinerja keuangan .............................................................. 19
2.3 Kerangka Konseptual ........................................................... 25
2.4 Hipotesis ................................................................................. 27
BAB III METODE PENELITIAN ...................................................... 33
3.1 Rancangan Penelitian ........................................................... 33
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3.2 Populasi, Sampel dan Teknik Pengambilan Sampe ......... 35
3.2.1 Populasi ............................................................................. 35
3.2.2 Sampel ................................................................................ 35
3.3 Teknik Pengambilan Sampel ............................................... 36
3.4 Jenis dan Sumber Data ......................................................... 37
3.4.1 Jenis Data ........................................................................... 37
3.4.2 Sumber Data ...................................................................... 37
3.5 Teknik Pengumpulan Data .................................................. 37
3.6 Variabel Penelitian dan Definisi Operasional ................... 38
3.7 Teknik Analisis Data ............................................................. 39
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................. 43
4.1 Hasil Penelitian ...................................................................... 43
4.1.1 Gambaran Umum Perusahaan ....................................... 43
4.1.2 Analisis Data ..................................................................... 53
4.1.3 Uji Normalitas ................................................................... 55
4.1.4 Analisis Statistik Deskriptif ............................................. 57
4.1.5 Uji Hipotesis ...................................................................... 59
4.2 Pembahasan ........................................................................... 61
4.2.1 Kinerja Keuangan Bank BUMN Sebelum dan Selama
Pandemi Covid-19 Berdasarkan Return On Asset (ROA) .........
.................................................................................... 61
4.2.2 Kinerja Keuangan Bank BUMN Sebelum dan Selama
Pandemi Covid-19 Berdasarkan Return On Equity (ROE) .......
.................................................................................... 62
4.2.3 Kinerja keuangan Bank BUMN Sebelum dan Selama
Pandemi Covid-19 Berdasarkan Loan to Deposit Ratio (LDR) ..
................................................................................... 64
4.2.4 Kinerja Keuangan Bank BUMN Sebelum dan Selama
Pandemi Covid-19 Berdasarkan Capital Adequacy Ratio (CAR)
.................................................................................... 65
BAB V SIMPULAN DAN SARAN .................................................. 69
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5.1 Simpulan................................................................................. 69
5.2 Saran........................................................................................ 70
DAFTAR PUSTAKA .......................................................................... 71
BERITA ACARA BIMBINGAN SKRIPSI ........................................ 77
BIMBINGAN REVISI SKRIPSI ......................................................... 78
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DAFTAR TABEL
Tabel Halaman
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DAFTAR GAMBAR
Gambar Halaman
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DAFTAR LAMPIRAN
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ABSTRAK
Penelitian ini bertujuan untuk menganalisa kinerja
keuangan Bank BUMN sebelum dan selama pandemi covid-19
yang dilihat dari dimensi profitabilitas dan dimensi risiko.
Dimensi profitabilitas berdasarkan tingkat ROA dan ROE,
dimensi risiko berdasarkan tingkat LDR dan CAR. Penelitian ini
menggunakan metode kuantitatif komparatif, adapun sumber
data yang digunakan adalah data sekunder berupa laporan
keuangan triwulanan Bank BUMN periode 2018-2021. Sampel
yang digunakan sebanyak 4 Bank BUMN yang terdaftar di
Otoritas Jasa Keuangan (OJK) dengan teknik pengambilan
sampel jenuh. Analisis Sample paired t-test dilakukan dengan
sampel berpasangan melalui dua peristiwa berbeda, yaitu
sebelum dan selama pandemi covid-19. Hasil penelitian
menunjukkan bahwa kinerja keuangan Bank BUMN sebelum dan
selama pandemi covid-19 dilihat dari dimensi profitabilitas
berdasarkan Return On Asset (ROA) mengalami perbedaan
signifikan dengan tren penurunan, sedangkan berdasarkan
Return On Equity (ROE) mengalami perbedaan secara signifikan
dengan tren penurunan. Dimensi risiko berdasarkan Loan to
Deposit Ratio (LDR) mengalami perbedaan secara signifikan
dengan tren penurunan, sedangkan berdasarkan Capital Adequacy
Ratio (CAR) tidak mengalami perbedaan yang signifikan. Adanya
pandemi covid-19 memberikan dampak pada dimensi
profitabilitas menurun sedangkan untuk dimensi risiko masih
pada kategori aman untuk mengahadapi pandemi covid-19 di
Indonesia.
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ABSTRACT
This study aims to analyze the financial performance of state-owned
banks before and during the covid-19 pandemic which is seen from the
profitability and risk dimensions. The dimension of profitability is based
on the level of ROA and ROE, the dimension of risk is based on the level
of LDR and CAR. This study uses a comparative quantitative method,
while the data source used is secondary data in the form of quarterly
financial statements of state-owned banks for the 2018-2021 period. The
sample used was 4 state-owned banks registered with the Financial
Services Authority (OJK) with a saturated sampling technique. The
sample paired t-test analysis was carried out with paired samples
through two different events, namely before and during the covid-19
pandemic. The results show that the financial performance of state-
owned banks before and during the covid-19 pandemic seen from the
profitability dimension based on Return On Assets (ROA) experienced
a significant difference with a downward trend, while based on Return
On Equity (ROE) experienced a significant difference with a downward
trend. The risk dimension based on the Loan to Deposit Ratio (LDR) has
a significant difference with a downward trend, while based on the
Capital Adequacy Ratio (CAR) there is no significant difference. The
existence of the covid-19 pandemic has an impact on the dimension of
declining profitability, while the risk dimension is still in the safe
category to deal with the covid-19 pandemic in Indonesia.
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