xi

DAFTAR ISI

HALAMAN JUDUL ........................................................................................ i

PERNYATAAN KEASLIAN SKRIPSI .......................................................... ii

HALAMAN PENGESAHAN .......................................................................... iii

PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH.............. iv

HALAMAN MOTTO DAN PERSEMBAHAN .............................................. v

ABSTRACT ....................................................................................................... vi

ABSTRAK ....................................................................................................... vii

DAFTAR ISI .................................................................................................... xi

DAFTAR TABEL ............................................................................................ xv

DAFTAR GAMBAR ....................................................................................... xvi

DAFTAR LAMPIRAN .................................................................................... xvii

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

1.1 Latar Belakang Penelitian ......................................................... 1

1.2 Rumusan Masalah .................................................................... 9

1.3 Tujuan Penelitian ...................................................................... 10

1.4 Manfaat Penelitian .................................................................... 11

1.4.1 Manfaat Teoritis ........................................................... 11

1.4.2 Manfaat Praktis ............................................................. 12

BAB II KAJIAN PUSTAKA ........................................................................... 14

2.1 Landasan Teori ......................................................................... 14

2.1.1 Teori Agensi ................................................................. 14

2.1.2 Stewardship Theory ...................................................... 18

xii

2.2 Variabel-Variabel Penelitian .................................................... 18

2.2.1 Dana Syirkah Temporer ................................................ 18

2.2.2 Dewan Komisaris ......................................................... 19

2.2.3 Dewan Pengawas Syariah ............................................. 20

2.2.4 Rangkap Jabatan Dewan Pengawas Syariah................. 21

2.2.5 Komite Audit ................................................................ 22

2.2.6 Rapat Komite Audit ...................................................... 23

2.2.7 Kinerja Maqasid Syariah Bank Syariah ........................ 23

2.3 Penelitian Terdahulu ................................................................. 30

2.4 Pengembangan Hipotesis .......................................................... 33

2.4.1 Pengaruh Dana Syirkah Temporer terhadap Kinerja

Maqasid syariah Bank Syariah ..................................... 33

2.4.2 Pengaruh Dewan Komisaris terhadap Kinerja

Maqasid Syariah Bank Syariah .................................... 34

2.4.3 Pengaruh Dewan Pengawas Syariah terhadap Kinerja

Maqasid Syariah Bank Syariah .................................... 35

2.4.4 Pengaruh Rangkap Jabatan Dewan Pengawas Syariah

terhadap Kinerja Maqasid Syariah Bank Syariah ........ 36

2.4.5 Pengaruh Komite Audit terhadap Kinerja Maqasid

Syariah Bank Syariah ................................................... 37

2.4.6 Pengaruh Jumlah Rapat Komite Audit terhadap

Kinerja Maqasid Syariah Bank Syariah ....................... 38

2.5 Kerangka Penelitian .................................................................. 39

xiii

BAB III METODE PENELITIAN................................................................... 41

3.1 Variabel dan Definisi Operasional Variabel dan Pengukuran

Variabel .................................................................................... 41

3.1.1 Jenis Variabel ............................................................... 41

3.1.2 Definisi Operasional Variabel dan Pengukuran

Variabel ........................................................................ 41

3.2 Populasi dan Sampel ................................................................. 46

3.3 Jenis dan Sumber Data ............................................................. 48

3.4 Teknik Pengumpulan Data ....................................................... 48

3.5 Teknik Analisis Data ................................................................ 49

3.5.1 Statistik Deskriptif ........................................................ 49

3.5.2 Uji Asumsi Klasik ........................................................ 50

3.5.3 Uji Regresi Linier Berganda ......................................... 53

BAB IV HASIL DAN PEMBAHASAN ......................................................... 57

4.1 Deskripsi Objek Penelitian ...................................................... 57

4.2 Statistik Deskriptif .................................................................... 57

4.3 Analisis Data dan Pengujian Hipotesis ..................................... 60

4.3.1 Uji Asumsi Klasik ........................................................ 60

4.3.2 Analisis Regresi Linier Berganda ................................. 64

4.3.3 Koefisien Determinasi (R2)........................................... 66

4.3.4 Uji Parameter Individual (Uji Statistik t)...................... 67

4.3.5 Uji Hipotesis Secara Simultan (Uji F) .......................... 69

4.4 Pembahasan .............................................................................. 70

xiv

4.4.1 Pengaruh Tingkat Dana Syirkah Temporer terhadap

Kinerja Maqasid Syariah .............................................. 70

4.4.2 Pengaruh Jumlah Anggota Dewan Komisaris terhadap

Kinerja Maqasid Syariah .............................................. 71

4.4.3 Pengaruh Jumlah Dewan Pengawas Syariah terhadap

Kinerja Maqasid Syariah .............................................. 72

4.4.4 Pengaruh Rangkap Jabatan Dewan Pengawas Syariah

terhadap Kinerja Maqasid Syariah ............................... 73

4.4.5 Pengaruh Jumlah Anggota Komite Audit terhadap

Kinerja Maqasid Syariah .............................................. 73

4.4.6 Pengaruh Jumlah Rapat Komite Audit terhadap

Kinerja Maqasid Syariah .............................................. 75

BAB V PENUTUP ........................................................................................... 76

5.1 Kesimpulan ............................................................................... 76

5.2 Keterbatasan ............................................................................. 76

5.3 Saran ......................................................................................... 77

DAFTAR PUSTAKA ...................................................................................... 78

xv

DAFTAR TABEL

Tabel 2.1. Penelitian Terdahulu ................................................................... 30

Tabel 3. 1 Definisi Operasional dan Pengukuran Variabel .......................... 42

Tabel 3. 2 Pengukuran Kinerja Maqasid Syariah ........................................ 45

Tabel 3. 3 Bobot Rata-rata Tujuan dan Elemen Pengukuran Maqasid

Syariah ........................................................................................ 46

Tabel 3. 4 Hipotesis Autokorelasi ................................................................ 51

Tabel 4. 1 Kriteria Pengambilan Sampel ..................................................... 57

Tabel 4. 2 Deskriptif Variabel Penelitian .................................................... 58

Tabel 4. 3 Hasil Uji Normalitas ................................................................... 60

Tabel 4. 4 Hasil Uji Multikolinearitas ......................................................... 61

Tabel 4. 5 Hasil Uji Autokorelasi ................................................................ 64

Tabel 4. 6 Hasil Uji Analisis Regresi Linier Berganda ............................... 65

Tabel 4. 7 Hasil Uji Koefisien Determinasi (R2) ......................................... 66

Tabel 4. 8 Hasil Uji t .................................................................................... 67

Tabel 4. 9 Hasil Uji F ................................................................................... 70

xvi

DAFTAR GAMBAR

Gambar 2. 1 Kerangka Penelitian .................................................................... 40

Gambar 3. 1 Metode pengukuran kinerja maqasid syariah ............................. 44

Gambar 4. 1 Hasil Uji Heteroskedastisitas ...................................................... 63

xvii

DAFTAR LAMPIRAN

Lampiran 1. Daftar Bank Umum Syariah dalam Penelitian ............................ 82

Lampiran 2. Tabulasi Data ............................................................................... 83

Lampiran 3. Data Laporan Tahunan 2015 Bank BCA Syariah ....................... 86

Lampiran 4. Output SPSS ............................................................................... 91