xi
DAFTAR ISI
HALAMAN JUDUL........................................................................................ i
HALAMAN PENGESAHAN.......................................................................... ii
HALAMAN PENGESAHAN LULUS UJIAN ............................................... iii
PERNYATAAN ORISINILITAS SKRIPSI.................................................... iv
MOTTO DAN PERSEMBAHAN ................................................................... v
ABSTRACT..................................................................................................... vi
ABSTRAKSI ................................................................................................... vii
KATA PENGANTAR ..................................................................................... viii
DAFTAR ISI.................................................................................................... xi
DAFTAR TABEL............................................................................................ xv
DAFTAR GAMBAR ....................................................................................... xvi
DAFTAR LAMPIRAN.................................................................................... xvii
BAB I PENDAHULUAN........................................................................... 1
1.1 Latar Belakang Penelitian......................................................... 1
1.2 Rumusan Masalah .................................................................... 7
1.3 Tujuan Penelitian...................................................................... 7
1.4 Manfaat Penelitian.................................................................... 8
BAB II KAJIAN PUSTAKA ....................................................................... 9
2.1 Landasan Teori ......................................................................... 9
2.1.1 Sharia Enterprise Theory................................................ 9
2.1.2 Teori Proprietary/Teori Kepemilikan............................. 10
2.1.3 Bank syari’ah .................................................................. 10
2.2 Variabel Penelitian ................................................................... 11
2.2.1 Zakat................................................................................ 11
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2.2.2 Pengungkapan Islamic Social Reporting ........................ 13
2.2.3 Corporate Social Responsibility ..................................... 16
2.2.4 Kinerja Keuangan Perusahaan ........................................ 17
2.3 Penelitian Terdahulu ....................................................... 19
2.4 Kerangka Pemikiran Teoritis dan Perumusan Hipotesis .......... 21
2.4.1 Kerangka Pemikiran Teoritis .......................................... 21
2.4.2 Perumusan Hipotesis....................................................... 22
2.4.2.1 Pengaruh Zakat Terhadap Kinerja Keuangan ... 22
2.4.2.2 Pengaruh Pengungkapan Islamic Social
Reporting Terhadap Kinerja Keuangan ............ 23
2.4.2.3 Pengaruh Dana Pihak Ketiga sebagai Variabel
Intervening dari Zakat Terhadap Kinerja
Keuangan .......................................................... 25
BAB III METODE PENELITIAN ................................................................ 26
3.1 Variabel dan Definisi Operasional Variabel dan Pengukuran
Variabel .................................................................................... 26
3.1.1 Variabel Penelitian.......................................................... 26
3.1.1.1 Variabel Independen ......................................... 26
3.1.1.2 Variabel Dependen ........................................... 26
3.1.1.3 Variabel Intervening (Mediasi)......................... 26
3.1.2 Jenis Penelitian................................................................ 27
3.1.3 Definisi Operasional Variabel dan Pengukuran Variabel 27
3.1.3.1 Variabel Independen (Zakat dan ISR) .............. 27
3.1.3.2 Variabel Dependen ........................................... 28
3.2 Jenis dan Sumber Data ............................................................. 29
3.3 Populasi dan Sampel................................................................. 30
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3.4 Teknik Pengumpulan Data ....................................................... 30
3.5 Teknik Analisis......................................................................... 31
3.5.1 Analisis deskripif ............................................................ 31
3.5.2 Uji asumsi klasik............................................................. 31
3.5.2.1 Uji Normalitas................................................... 31
3.5.2.2 Uji Multikolinearitas......................................... 32
3.5.2.3 Uji Autokorelasi................................................ 33
3.5.2.4 Uji Heteroskedastisitas ..................................... 33
3.5.3 Uji Regresi Linier Berganda ........................................... 34
3.5.4 Uji Goodness Of Fit ....................................................... 34
3.5.4.1 Koefisien Determinasi (R2)............................... 34
3.5.4.2 Uji F (Uji simultan atau uji Model/Uji Anova) 35
3.5.4.3 Uji T (uji parsial) .............................................. 35
BAB IV HASIL PENELITIAN DAN PEMBAHASAN............................... 37
4.1 Hasil Penelitian......................................................................... 37
4.1.1 Gambaran Umum Objek Penelitian ................................ 37
4.1.2 Deskripsi Variabel........................................................... 38
4.1.2.1 Analisis Statistik Deskriptif .............................. 38
4.1.2.2 Uji Asumsi Klasik............................................. 39
4.1.2.2.1 Uji Normalitas .................................. 39
4.1.2.2.2 Uji Multikolinieritas ......................... 40
4.1.2.2.3 Uji Heteroskedastisitas ..................... 41
4.1.2.2.4 Uji Autokorelasi ............................... 43
4.1.2.3 Persamaan Regresi Berganda............................ 43
4.1.2.4 Uji Regresi Simultan (Uji F)............................. 45
4.1.2.5 Uji T.................................................................. 46
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4.1.2.6 Koefisien Determinasi ...................................... 47
4.1.2.7 Uji Hipotesis ..................................................... 52
4.1.3 Pembahasan..................................................................... 54
4.1.3.1 Pengaruh Alokasi Dana Zakat terhadap
Kinerja Keuangan ............................................. 54
4.1.3.2 Pengaruh Islamic Social Reporting terhadap
Kinerja Keuangan ............................................. 56
4.1.3.3 Pengaruh Dana Pihak Ketiga terhadap Kinerja
Keuangan .......................................................... 57
BAB V PENUTUP ....................................................................................... 59
5.1 Kesimpulan............................................................................... 59
5.2 Keterbatasan ............................................................................. 59
5.3 Saran ......................................................................................... 60
DAFTAR PUSTAKA ...................................................................................... 61
LAMPIRAN..................................................................................................... 64
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DAFTAR TABEL
Tabel 4.1. Data Hasil Pemilihan Sampel................................................... 37
Tabel 4.2 Statistik Deskriptif.................................................................... 39
Tabel 4.3. Uji Normalitas Data Nomral .................................................... 40
Tabel 4.4. Uji Multikolinearitas ................................................................ 41
Tabel 4.5 Uji Autokorelasi ....................................................................... 43
Tabel 4.6 Hasil Regresi ............................................................................ 44
Tabel 4.7. Hasil Uji Signifikansi Secara Simultan .................................... 45
Tabel 4.8. Hasil Uji T ................................................................................ 46
Tabel 4.9. Koefisien Determinasi .............................................................. 47
Tabel 4.10. Hasil Regresi DPK terhadap ROE............................................ 48
Tabel 4.11. Hasil Regresi DPK terhadap ROA ........................................... 49
Tabel 4.12. Hasil Regresi ADZ terhadap ROE ........................................... 50
Tabel 4. 13. Hasil Regresi ADZ terhadap ROA........................................... 51
Tabel 4.14. Hasil Regresi ADZ terhadap DPK ........................................... 51
Tabel 4.15. Perbandingan Rata-Rata Jumlah Zakat Dan ROE Tahun
2010-2014................................................................................. 55
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DAFTAR GAMBAR
Gambar 2.1. Kerangka Pemikiran Teoritis ..................................................... 22
Gambar 4.1. Hasil Analisis Grafik Uji Heteroskedastisitas............................ 42
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DAFTAR LAMPIRAN
Lampiran 1. Daftar Indeks Islamic Social Reporting...................................... 65
Lampiran 2. Tabulasi Data.............................................................................. 74
Lampiran 3. Output SPSS .............................................................................. 77