DAFTAR ISI

ABSTRAK ................................................................................................. i
ABSTRACT ................................................................................................ ii
KATA PENGANTAR ............................................................................... iii
DAFTAR ISI .............................................................................................. vii
DAFTAR TABEL ..................................................................................... x
DAFTAR GAMBAR ................................................................................. xi
DAFTAR LAMPIRAN ............................................................................. xii

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

1.1 Latar Belakang Penelitian ............................................................ 1
1.2 Identifikasi Masalah..................................................................... 12
1.3 Maksud dan Tujuan Penelitian .................................................... 13
1.4 Kegunaan Penelitian .................................................................... 13
1.4.1 Pengembangan Ilmu ..................................................... 13
1.4.2 Pemecahan Masalah ..................................................... 14
1.5 Lokasi dan Waktu Penelitian ....................................................... 14

BAB II TINJAUAN PUSTAKA............................................................... 15

2.1 Konsep, Kostruk danVariabel Penelitian ..................................... 15
2.1.1 Bank .................................................................................. 15
2.1.1.1 Pengertian Bank ..................................................... 15
2.1.1.2 Kegiatan-Kegiatan Bank........................................ 16
2.1.2 Kredit ................................................................................. 16
2.1.2.1 Pengertian Kredit ................................................... 16
2.1.2.2 Unsur-Unsur Kredit ............................................... 17
2.1.2.3 Fungsi dan Tujuan Kredit ...................................... 18
2.1.2.4 Penyaluran Kredit .................................................. 21
2.1.2.5 Analisis Kredit ....................................................... 22
2.1.2.6 Kualitas Kredit ....................................................... 25

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 2.1.2.7 Risiko Kredit.......................................................... 26
2.1.3 Kredit Bermasalah ............................................................. 27
2.1.3.1 Pengertian Kredit Bermasalah ............................... 27
2.1.3.2 Kolektibilitas Kredit ............................................... 28
2.1.3.3 Penyebab dan Gejala Kredit Bermasalah ............... 29
2.1.3.4 Dampak Kredit Bermasalah ................................... 31
2.1.3.5 Tindakan Penyelamatan Kredit Bermasalah .......... 32
2.1.4 Laba ................................................................................... 34
2.1.4.1 Pengertian Laba...................................................... 34
2.1.4.2 Jenis-Jenis Laba ..................................................... 34
2.1.4.3 Faktor-Faktor yang Mempengaruhi Laba .............. 35
2.1.4.4 Tujuan Pelaporan Laba .......................................... 36
2.1.5 Pengaruh Kredit Bermasalah Terhadap Laba Perusahaan . 37
2.2 Kerangka Pemikiran ..................................................................... 37
2.3 Hipotesis ...................................................................................... 41

BAB III OBJEK DAN METODE PENELITIAN .................................. 43

3.1 Objek Penelitian........................................................................... 43
3.2 Sejarah Perusahaan ...................................................................... 43
3.3 Metode Penelitian ........................................................................ 44
3.3.1 Desain Penelitian ............................................................... 44
3.3.2 Teknik Pengumpulan Data ................................................ 45
3.3.3 Teknik Pengolahan Data .................................................... 47
3.4 Operasionalisasi Variabel ............................................................ 47
3.5 Metode Analisis Data .................................................................. 50
3.5.1 Metode Penelitian yang Digunakan ................................... 50
3.5.2 Rancangan Analisis dan Pengujian Hipotesis ................... 51
3.5.2.1 Rancangan Analisis ............................................... 51
3.5.2.2 Rancangan Pengujian Hipotesis ............................ 51
3.5.2.3 Penetapan Hipotesis Penelitian ............................. 52
3.5.2.4 Pemilihan Tes Statistik dan Pengujian Hasil Tes

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 Statistik ................................................................. 52
3.5.2.5 Penarikan Kesimpulan .......................................... 61

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ......................... 63

4.1 Hasil Penelitian ............................................................................ 63
4.1.1 Kredit Bermasalah Pada Bank BJB Cabang Utama
Periode 2007-2012 ........................................................... 63
4.1.2 Laba Perusahaan Pada Bank BJB Cabang Utama
Periode 2007-2012 ........................................................... 65
4.1.3 Pengaruh Kredit Bermasalah Terhadap Laba Perusahaan
Pada Bank BJB Cabang Utama Periode 2007-2012 ....... 67
4.1.3.1 Uji Asumsi Klasik ................................................. 67
4.1.3.2 Uji Autokorelasi .................................................... 69
4.1.3.3 Uji Heteroskedastisitas .......................................... 70
4.1.3.4 Analisis Regresi Linier Sederhana ........................ 71
4.1.3.5 Analisis Korelasi ................................................... 73
4.1.3.6 Analisis Koefesien Determinasi ............................ 74
4.1.3.7 Uji Hipotesis (Uji t)............................................... 75
4.2 Pembahasan ................................................................................. 77
4.2.1 Kredit Bermasalah yang Terjadi Pada Bank BJB
Cabang Utama Periode 2007-2012 .................................. 77
4.2.2 Laba Pada Bank BJB Cabang Utama Periode 2007-2012 . 81
4.2.3 Pengaruh Kredit BermasalahTerhadap Laba Pada
Bank BJB Cabang Utama Periode 2007-2012 ................. 83

BAB V KESIMPULAN DAN SARAN .................................................... 85

5.1 Kesimpulan .................................................................................. 85
5.2 Saran ............................................................................................ 86

DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN

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 DAFTAR TABEL

Tabel 1.1 Rekapitulasi Posisi Kredit Cabang Utama Periode 2007-2012…. 7

Tabel 1.2 Rekapitulasi Posisi Kredit Cabang Utama Periode 2007-2012… 8
Tabel 1.3 Laba Bank Bjb Cabang Utama Periode 2007-2012 ...................... 10
Tabel 2.1 Penelitian Terdahulu ................................................................ 40
Tabel 3.1 Operasionalisasi Variabel……………………………………. 49
Tabel 3.2 Kriteria Pengambilan Keputusan Uji Durbin Watson .............. 55
Tabel 3.3 Interpretasi Koefisien Korelasi Pearson……………………... 61
Tabel 4.1 Kredit Bermasalah Pada Bank BJB Cabang Utama Periode 2007-

2012 …………………………………………………............... 63

Tabel 4.2 Laba Perusahaan pada Bank BJB Cabang Utama Periode 2007-

2012………………………………………………….............. 65

Tabel 4.3 Uji Normalitas .......................................................................... 68

Tabel 4.4 Uji Autokorelasi ....................................................................... 70
Tabel 4.5 Uji Spearman’s Rho ................................................................. 71
Tabel 4.6 Regresi Linier Sederhana ......................................................... 72
Tabel 4.7 Interpretasi Koefisien Korelasi................................................. 73
Tabel 4.8 Analisis Korelasi ...................................................................... 74
Tabel 4.9 Koefisien Determinasi .............................................................. 75
Tabel 4.10 Uji t........................................................................................... 76

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 DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran ............................................................ 39

Gambar 4.1 Grafik Perkembangan Kredit Bermasalah pada Bank BJB
Cabang Utama Periode 2007-2012 ..................................... 64
Gambar 4.2 Grafik Perkembangan Laba Perusahaan pada Bank BJB
Cabang Utama Periode 2007-2012 ..................................... 66
Gambar 4.3 Grafik P-P Plot .................................................................... 69
Gambar 4.4 Kurva Pengujian Hipotesis .................................................. 77

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 DAFTAR LAMPIRAN

Lampiran 1 Data Kredit Bermasalah Bank BJB Cabang Utama Periode 2007-
2012
Lampiran 2 Data Laporan Laba Rugi Bank BJB Cabang Utama Periode 2007-
2012
Lampiran 3 Data Penelitian
Lampiran 4 Hasil Output
Lampiran 5 Tabel Distribusi t
Lampiran 6 1. Fotocopy Kartu Bimbingan Skripsi
2. Surat Survey
3. Curriculum Vitae

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