Pengaruh laba ditahan dan tangible assets terhadap struktur modal serta implikasinya terhadap peningkatan profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia

Fachri, Saeful (2015) Pengaruh laba ditahan dan tangible assets terhadap struktur modal serta implikasinya terhadap peningkatan profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia. Masters thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Permasalahan yang menjadi fokus dalam penelitian ini adalah tingginya komposisi hutang dalam struktur modal BPRS, rata-rata selama 2009-2014 rata-rata hutang menanggung 80,99% dari total struktur modal dibandingkan dengan modal sendiri yang berkontribusi 19,01%, masalahnya adalah semakin tingginya struktur modal yang sebagian besar berasal dari hutang justru menimbulkan biaya kebangkrutan dan financial distress (kesulitan keuangan). Penelitian ini bertujuan untuk mengetahui signifikansi pengaruh laba di tahan dan tangible assets terhadap struktur modal, signifikasi pengaruh laba ditahan dan tangible assets secara simultan terhadap struktur modal, signifikasi pengaruh profitabilitas terhadap struktur modal serta signifikasi pengaruh laba ditahan dan tangible assets secara simultan terhadap profitabilitas BPRS di Indonesia periode 2009-2014. Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba dari penggunaan aset perusahaan. Profitabilitas yang tinggi akan meningkatkan daya tarik bagi pemilik modal untuk menanamkan modal pada bank, dengan begitu bank akan mempunyai kekuatan modal untuk memperluas penawaran produk dan jasanya kepada masyarakat. Tingkat profitabilitas berpengaruh terhadap struktur modal suatu BPRS. Berdasarkan penelitian terdahulu dan teori-teori ada beberapa faktor yang mempengaruhi struktur modal diantaranya laba di tahan dan tangible assets. Populasi penelitian ini adalah Bank Pembiayaan Rakyat Syariah yang tercatat dalam statistik perbankan Indonesia periode 2009-2014. Data dalam penelitian ini termasuk ke dalam data berkala atau time series dan pengumpulan datanya menggunakan riset dokumen. Menjawab masalah dan hipotesis penelitian digunakan teknik analisis kuantitatif dengan bantuan Economic Views versi 7. Hasil penelitian menunjukan laba ditahan mempunyai pengaruh yang signifikan terhadap struktur modal BPRS, tangible assets mempunyai pengaruh yang signifikan terhadap struktur modal BPRS, laba ditahan dan tangible assets secara simultan mempunyai pengaruh yang signifikan terhadap struktur modal BPRS, profitabilitas mempunyai pengaruh yang tidak signifikan terhadap struktur modal BPRS, laba ditahan dan tangible assets secara simultan mempunyai pengaruh yang terhadap profitabilitas BPRS di Indonesia. ENGLISH : The problems are the focus of this study is the high composition of debt in the capital structure of the BPRS, averaged over the 2009-2014 average debt bear 80.40% of the total capital structure compared with its own capital which contributed 19.60%, the problem is growing high capital structure largely from the debt would lead to bankruptcy and financial distress costs (financial trouble). This research aims to determine the significance of the retained earning and tangible assets toward the capital structure, the significance of retained earnings and tangible assets held simultaneously on the capital structure, the significance of the effect of profitability on the capital structure as well as significance of the influence of retained earnings and tangible assets simultaneously to profitability on the period of 2009-2014 islamic rural bank in indonesia. Profitability is the ability of companies to earn a return from the use of company assets. High profitability will increase the attraction for the owner of capital to invest capital in banks, the bank will have the capital strength to expand the products and services to the public. The level of profitability impact on the capital structure of islamic rural bank. Based on previous research and theories there are several factors that affect the capital structure including retained earning and tangible assets. The population of this research is islamic rural bank recorded in the statistics of syariah banking the period 2009-2014. The data in this research belong to the periodic data or time series and data collection using a research document. Responding to the problems and hypotheses used quantitative analysis techniques with the help of the Economic Views version 7. The results showed retained earnings have a significant affect on the capital structure of the Islamic rural rank, tangible assets have a effect on the capital structure of the Islamic rural rank, retained earnings and tangible assets simultaneously have a significant effect on the capital structure of the Islamic rural rank, profitability has no significant impact on the capital structure of the Islamic rural rank, retained earnings and tangible assets simultaneously have a significant effect on the profitability of the Islamic rural rank in Indonesia.

Item Type: Thesis (Masters)
Uncontrolled Keywords: laba; tangible assets; struktur modal serta implikasinya; peningkatan profitabilitas Bank Pembiayaan Rakyat Syariah
Subjects: Fikih (Fiqih, Fiqh), Hukum Islam > Bank Islam, Baitul Mal Wat Tamlil
Financial Economics, Finance > Banking Services
Divisions: Pascasarjana Program Magister > Program Studi Ekonomi Syari'ah
Depositing User: Zulfa Sofyani Putri
Date Deposited: 24 Jan 2019 02:59
Last Modified: 24 Jan 2019 02:59
URI: http://digilib.uinsgd.ac.id/id/eprint/18270

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