DAFTAR ISI
HALAMAN SAMPUL HALAMAN JUDUL PERNYATAAN KEASLIAN TULISAN ....................................................... i PERSETUJUAN ............................................................................................. ii PENGESAHAN TIM PENGUJI ..................................................................... iii PEDOMAN TRANSLITERASI ..................................................................... iv ABSTRAK....................................................................................................... vi KATA PENGANTAR ..................................................................................... vii HALAMAN PERSEMBAHAN ...................................................................... xi HALAMAN MOTTO...................................................................................... x DAFTAR ISI .................................................................................................. xii DAFTAR TABEL ........................................................................................... xv DAFTAR GAMBAR ....................................................................................... xvi DAFTAR GRAFIK ......................................................................................... xix DAFTAR LAMPIRAN ................................................................................... xx BAB I PENDAHULUAN ................................................................................ 1 A. Latar Belakang Masalah .............................................................. 1 B. Identikiasi dan Batasan Masalah ................................................. 4 B. Rumusan Masalah ........................................................................ 5 C. Tujuan Penelitian ......................................................................... 5 D. Kegunaan Hasil Penelitian ........................................................... 6 BAB II KAJIAN PUSTAKA........................................................................... 7 A.............................................................................................. Pengawa san Dewan Pengawas Syariah (DPS) .......................................... 7 B. ............................................................................................. Auditor internal ......................................................................................... 17 C. ............................................................................................. Kepatuh an syariah (syariah compliance) .................................................. 25 D.............................................................................................. Good Corporate Governance ................................................................. 28
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E. ............................................................................................. Bank Pembiayaan Rakyat Syariah (BPRS) .......................................... 39 F. ............................................................................................. Kerangk a Konseptual ................................................................................ 41 G.............................................................................................. Hipotesis ..................................................................................................... 44 H.............................................................................................. Kajian terdahulu ...................................................................................... 44
BAB III METODE PENELITIAN .................................................................. 46 A. Rancangan Penelitian ................................................................... 46 B. Populasi dan Sampel ..................................................................... 46 1. Populasi ..................................................................................... 46 2. Sampel dan teknik pengambilan Sampel.................................. 47 3. Definisi Operasional ................................................................ 47 C. Instrumen Penelitian ..................................................................... 50 D. Pengumpulan Data........................................................................ 52 E. Analisi Data .................................................................................. 53 F. Uji Validitas, Reliabilitas dan Normalitas................................... 54 1. Uji Validitas .............................................................................. 52 2. Uji Reliabilitas .......................................................................... 55 G. Teknik Analisis Data .................................................................... 55 1. Uji Asumsi Klasik .................................................................... 55 2. Regresi Linier Berganda ........................................................... 60 BAB IV HASIL PENELITIAN ....................................................................... 64 A. Deskripsi Data .............................................................................. 64 1. Gambaran Umum Objek Penelitian .......................................... 64 2. Deskripsi data penelitian dan Responden................................. 83 B. Uji kualitas Data ........................................................................... 122 1. Uji Validitas .............................................................................. 122
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2. Uji Reliabilitas .......................................................................... 125 3. Asumsi Klasik ........................................................................... 126 4. Pembuktian Hipotesis ............................................................... 130 5. Regresi Linier Berganda ........................................................... 130
BAB V PEMBAHASAN ................................................................................. 137 A. Pengaruh pengawasan Dewan pengawas syariah (DPS), Auditor Internal dan Kepatuhan syariah secara Parsial terhadap peningkatan Good Corporate
Governance di Bank Permbiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep .......................................................... 138 B. Pengaruh pengawasan Dewan pengawas syariah (DPS), Auditor Internal dan Kepatuhan syariah secara Simultan terhadap peningkatan Good Corporate
Governance di Bank Permbiayaan Rakyat Syariah (BPRS) Bhakti Sumekar Sumenep....................................................... 145 BAB VI PENUTUP ......................................................................................... 152 A. Simpulan ...................................................................................... 152 B. Saran
..................................................................................... 153
DAFTAR PUSTAKA LAMPIRAN
DAFTAR TABEL Halaman Tabel 2.1 : Perbedaan Auditor Internal dan eksternal .................................
24
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Tabel 3.1 : Gradasi dan Skor Instrumen Skala Likert .................................
51
Tabel 4.1 : Perkembangan Kantor BPRS Bhakti Sumekar ........................
70
Tabel 4.2 : Fungsi, Tugas dan Tanggung Jawab Struktur Organisasi BPRS Bhakti Sumekar..............................................................
75
Tabel 4.3 : Penghargaan yang Diraih BPRS Bhakti Sumekar ....................
82
Tabel 4.4 : Rincian Pengumpulan Data Penelitian dengan Kuesioner........
83
Tabel 4.5 : Hasil Uji Validitas Instrumen ...................................................
100
Tabel 4.6 : Hasil Uji Reliabilitas Instrumen................................................
101
Tabel 4.7 : Hasil Uji Multikolinearitas .......................................................
102
Tabel 4.8 : Hasil Uji Autokorelasi ..............................................................
104
Tabel 4.12 : Hasil Analisis Regresi Linear Berganda ...................................
109
Tabel 4.13 : Hasil Analisis Uji t ....................................................................
111
Tabel 4.14 : Hasil Analisis Uji F ...................................................................
112
Tabel 4.15 : Hasil Koefisien Determinasi .....................................................
113
DAFTAR GAMBAR
Gambar 2.1
Halaman : Pemikiran Peneliti .............................................................. 65
Gambar 2.2
: Paradigma Penelitian ..........................................................
65
Gambar 4.1
: Struktur Organisasi BPRS Bhakti Sumekar Sumenep .......
74
Gambar 4.2
: Logo BPRS Bhakti Sumekar ..............................................
71
Gambar 4.3
: Jenis Kelamin Responden ..................................................
84
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Gambar 4.4
: Umur Responden ...............................................................
85
Gambar 4.5
: Pendidikan Terakhir Responden ........................................
86
Gambar 4.6
: Lama Bekerja .....................................................................
87
Gambar 4.7
: Tanggapan Responden terhadap Pertanyaan X1.1 .............
88
Gambar 4.8
: Tanggapan Responden terhadap Pertanyaan X1.2 .............
89
Gambar 4.9
:Tanggapan Responden terhadap Pertanyaan X1.3 ..............
90
Gambar 4.10 :Tanggapan Responden terhadap Pertanyaan X1.4 ..............
90
Gambar 4.11 :Tanggapan Responden terhadap Pertanyaan X1.5 ..............
91
Gambar 4.12 :Tanggapan Responden terhadap Pertanyaan X1.6 ..............
92
Gambar 4.13 : Tanggapan Responden terhadap Pertanyaan X1.7 .............
92
Gambar 4.14 : Tanggapan Responden terhadap Pertanyaan X1.8 .............
93
Gambar 4.15 :Tanggapan Responden terhadap Pertanyaan X1.9 ..............
94
Gambar 4.16 : Tanggapan Responden terhadap Pertanyaan X2.1 .............
95
Gambar 4.17 : Tanggapan Responden terhadap Pertanyaan X.2.2 ............
96
Gambar 4.18 : Tanggapan Responden terhadap Pertanyaan X2.3 .............
96
Gambar 4.19 : Tanggapan Responden terhadap Pertanyaan X2.4 .............
97
Gambar 4.20 : Tanggapan Responden terhadap Pertanyaan X2.5 .............
98
Gambar 4.21 : Tanggapan Responden terhadap Pertanyaan X2.6 .............
98
Gambar 4.22 :Tanggapan Responden terhadap Pertanyaan X2.7 ..............
99
Gambar 4.23 : Tanggapan Responden terhadap Pertanyaan X2.8 .............
100
Gambar 4.24 :Tanggapan Responden terhadap Pertanyaan X2.9 ..............
101
Gambar 4.25 : Tanggapan Responden terhadap Pertanyaan X2.10 ...........
101
Gambar 4.26 : Tanggapan Responden terhadap Pertanyaan X2.11 ...........
102
Gambar 4.27 : Tanggapan Responden terhadap Pertanyaan X2.12 ...........
103
Gambar 4.28 : Tanggapan Responden terhadap Pertanyaan X3.1 .............
103
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Gambar 4.29 : Tanggapan Responden terhadap Pertanyaan X3.2 .............
104
Gambar 4.30 : Tanggapan Responden terhadap Pertanyaan X3.3 .............
105
Gambar 4.31 : Tanggapan Responden terhadap Pertanyaan X3.4 .............
105
Gambar 4.32 : Tanggapan Responden terhadap Pertanyaan X3.5 .............
106
Gambar 4.33 : Tanggapan Responden terhadap Pertanyaan X3.6 .............
107
Gambar 4.34 : Tanggapan Responden terhadap Pertanyaan X3.7 .............
107
Gambar 4.35 : Tanggapan Responden terhadap Pertanyaan X3.8 .............
108
Gambar 4.36 : Tanggapan Responden terhadap Pertanyaan X3.9 .............
109
Gambar 4.37 : Tanggapan Responden terhadap Pertanyaan Y1 ................
109
Gambar 4.38 : Tanggapan Responden terhadap Pertanyaan Y2 ................
110
Gambar 4.39 : Tanggapan Responden terhadap Pertanyaan Y3 ................
111
Gambar 4.40 : Tanggapan Responden terhadap Pertanyaan Y4 ................
111
Gambar 4.41 : Tanggapan Responden terhadap Pertanyaan Y5 ................
112
Gambar 4.42 : Tanggapan Responden terhadap Pertanyaan Y6 ................
113
Gambar 4.43 : Tanggapan Responden terhadap Pertanyaan Y7 ................
114
Gambar 4.44 : Tanggapan Responden terhadap Pertanyaan Y8 ................
114
Gambar 4.45 : Tanggapan Responden terhadap Pertanyaan Y9 ................
115
Gambar 4.46 : Tanggapan Responden terhadap Pertanyaan Y10 ..............
116
Gambar 4.47 : Tanggapan Responden terhadap Pertanyaan Y11 ..............
117
Gambar 4.48 : Tanggapan Responden terhadap Pertanyaan Y12 ..............
117
Gambar 4.49 : Tanggapan Responden terhadap Pertanyaan Y13 ..............
118
Gambar 4.50 : Tanggapan Responden terhadap Pertanyaan Y14 ..............
119
Gambar 4.51 : Tanggapan Responden terhadap Pertanyaan Y15 ..............
120
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DAFTAR GRAFIK Halaman
Grafik 4.1
: Hasil Uji Heteroskedastisitas .............................................
126
Grafik 4.2
: Hasil Uji Normalitas ..........................................................
127
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DAFTAR LAMPIRAN Lampiran 1
: Kuesioner (Angket)
Lampiran 2
: Surat Permohonan Izin Penelitian
Lampiran 3
: Surat Izin Meneliti
Lampiran 4
: Surat Keterangan telah Meneliti
Lampiran 5
: Daftar Nama Responden
Lampiran 6
: Deskripsi Responden
Lampiran 7
: Hasil Uji Validitas
Lampiran 8
: Hasil Uji Reliabilitas
Lampiran 9
: Hasil Uji Asumsi Klasik
Lampiran 10 : Hasil Analisis Data
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