Mekanisme Good Corporate Governance (GCG), Kinerja Keuangan, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan Terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

• 9 BBRI Bank Rakyat Indonesia (Persero) Tbk   

  23 BTPN Bank Tabungan Pensiunan Nasional Tbk  

  S5

  17 BNBA Bank Bumi Arta Tbk   

  S6

  18 BNGA Bank CIMB Niaga Tbk    S7

  19 BNII Bank Internasional Indonesia Tbk  

  X -

  20 BNLI Bank Permata Tbk   

  S8

  21 BSIM Bank Sinarmas Tbk

  X X X -

  22 BSWD Bank of India Indonesia Tbk   

  S9

  X -

   X -

  24 BVIC Bank Victoria Internasional Tbk   

  S10

  25 INPC Bank Artha Graha Internasional Tbk  

  X -

  26 MAYA Bank Mayapada Internasional Tbk   X -

  27 MCOR Bank Windu Kentjana Internasional Tbk  

  X -

  28 MEGA Bank Mega Tbk   

  S11

  29 NISP Bank OCBC NISP Tbk    S12

  30 PNBN Bank Pan Indonesia Tbk

   X 

  X

  15 BKSW Bank QNB Kesawan Tbk   

  X

   -

  X -

  Lampiran i

  

Populasi Perusahaan

No Kode Populasi Perusahaan Kriteria Sampel

  1

  2

  3

  1 AGRO Bank Agroniaga Tbk  

  X -

  2 BABP Bank ICB Bumiputera Tbk  

  X -

  3 BACA Bank Capital Indonesia Tbk  

  X -

  4 BAEK Bank Ekonomi Raharja Tbk  

  5 BBCA Bank Central Asia Tbk  

  14 BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk

  X -

  6 BBKP Bank Bukopin Tbk   

  S1

  7 BBNI Bank Negara Indonesia Tbk    S2

  8 BBNP Bank Nusantara Parahyangan Tbk   

  S3

  10 BBTN Bank Tabungan Negara (Persero) Tbk   X -

  11 BCIC Bank Mutiara Tbk

   X X -

  12 BDMN Bank Danamon Indonesia Tbk   

  S4

  13 BEKS Bank Pundi Indonesia Tbk  

  X -

• 16 BMRI Bank Mandiri (Persero) Tbk   
• 31 SDRA Bank Himpunan Saudara 1906 Tbk 

Lampiran ii

  Daftar Sampel Perusahaan NO KODE NAMA PERUSAHAAN

  1 BBKP Bank Bukopin Tbk

  2 BBNI Bank Negara Indonesia Tbk

  3 BBRI Bank Rakyat Indonesia (Persero) Tbk

  4 BDMN Bank Danamon Indonesia Tbk

  5 BMRI Bank Mandiri (Persero) Tbk

  6 BNBA Bank Bumi Arta Tbk

  7 BNGA Bank CIMB Niaga Tbk

  8 BNLI Bank Permata Tbk

  9 BSWD Bank of India Indonesia Tbk

  10 BVIC Bank Victoria Internasional Tbk

  11 MEGA Bank Mega Tbk

  12 NISP Bank OCBC NISP Tbk

  Lampiran iii

  Tabel Perhitungan Kepemilikan Institusional No Kode Tahun

2009 2010 2011

  1 BBKP 0.003 0.769 0.628

  2 BBNI 0.715 7.557 0.963

  3 BBRI 0.567 1.028 0.445

  4 BDMN 1.001 0.674 0.801

  5 BMRI 0.011 1.001 1.008

  6 BNBA 0.909 0.909 0.909

  7 BNGA 0.446 0.969 1.003

  8 BNLI 0.893 0.513 0.445

  9 BSWD 0.931 0.947 0.931

  10 BVIC 0.551 0.487 0.539

  11 MEGA 0.578 0.578 0.617

  12 NISP 0.819 0.819 0.850

  Lampiran iv

  Tabel perhitungan Komisaris Independen Tahun Kode No

2009 2010 2011

  1 BBKP

  0.50

  0.5

  0.5

  2 BBNI

  0.57

  0.57

  0.57

  3 BBRI

  0.67

  0.57

  0.5

  4 BDMN

  0.50

  0.57

  0.57

  5 BMRI

  0.67

  0.57

  0.57

  6 BNBA

  0.50

  0.5

  0.5

  7 BNGA

  0.50

  0.5

  0.5

  8 BNLI

  0.50

  0.56

  0.56

  9 BSWD

  0.50

  0.6

  0.6

  10 BVIC

  0.67

  0.67

  0.75

  11 MEGA

  0.67

  0.5

  0.67

  12 NISP

  0.38

  0.5

  0.57

  Lampiran v

  Tabel perhitungan Return on Assets (ROA) NO KODE 2009 2010 2011

  1 BBKP 0.0097 0.0103 0.0129

  2 BBNI 0.0109 0.0165 0.0200

  3 BBRI 0.0230 0.0283 0.0325

  4 BDMN 0.0155 0.0243 0.0243

  5 BMRI 0.0181 0.0208 0.0230

  6 BNBA 0.0117 0.0101 0.0143

  7 BNGA 0.0147 0.0178 0.0190

  8 BNLI 0.0085 0.0134 0.0114

  9 BSWD 0.0240 0.0223 0.0231

  10 BVIC 0.0062 0.0103 0.0158

  11 MEGA 0.0135 0.0184 0.0173

  12 NISP 0.0117 0.0072 0.0125

  Lampiran vi

  Tabel perhitungan Retun on Equity (ROE) NO KODE 2009 2010 2011

  1 BBKP 0.1427 0.1706 0.1695

  2 BBNI 0.1297 0.1238 0.1583

  3 BBRI 0.2681 0.3128 0.3070

  4 BDMN 0.0969 0.1562 0.1334

  5 BMRI 0.2038 0.2255 0.2026

  6 BNBA 0.0680 0.0620 0.0895

  7 BNGA 0.1405 0.1861 0.1729

  8 BNLI 0.0992 0.1258 0.0125

  9 BSWD 0.1221 0.1101 0.1387

  10 BVIC 0.0734 0.1438 0.1546

  11 MEGA 0.1579 0.2179 0.2201

  12 NISP 0.1053 0.0708 0.1142

  Lampiran vii

  

Tabel pengungkapan Corporate Social Responsibility (CSR)

Pengungkapan Tema Masyarakat

No Item Pengungkapan Tanggung Jawab Sosial

  1. Dukungan pada kegiatan sosial budaya (pameran,gelaran seni,dsb)

  2. Dukungan pada kegiatan olah raga (termasuk sponsorship)

  3. Dukungan pada dunia anak (pendidikan)

  4. Partisipasi pada kegiatan sekitar kantor atau pabrik (perayaan Hari Besar)

  5. Dukungan ke lembaga Kerohanian (Dewa Masjid , Bazis, dsb)

  6. Dukungan ke lembaga pendidikan (termasuk beasiswa, kesempatan magang dan kesempatan penelitian)

  7. Dukungan ke lembaga sosial lainnya

  8. Fasilitas sosial dan fasilitas umum

  9. Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk pemberian fasilitas dan motivasi oleh perusahaan untuk berwirausaha bagi masyarakat sekitar industri)

  Pengungkapan Tema Konsumen No Item Pengungkapan Tanggung Jawab Sosial

  1. Mutu, Kualitas produk

  2. Penghargaan kualitas (termasuk sertifikasi kualitas, sertifikasi halal, penghargaan, dsb)

  3. Customer Satisfaction (upaya-upaya untuk meningkatkan kepuasan konsumen)

  4. Masalah komputer (MKT) 2000/Y2K

  5. Iklan yang terlalu mengeploitasi konsumen

  6. Spesifikasi produk, umur produk, aspek masa berlaku, dsb

  Pengungkapan Tema Tenaga Kerja No Item Pengungkapan tanggung jawab social

  1. Jumlah tenaga kerja

  2. Keselamatan kerja (kebijakan dan fasilitas keselamatan kerja)

  3. Kesehatan (termasuk fasilitas dokter dan poliklinik perusahaan)

  4. Koperasi karyawan

  5. Gaji / upah

  6. Tunjangan dan kesejahteraan lain (termasuk UMR, bantuan masa krisis untuk keluarga karyawan, asuransi, dan fasilitas transportasi)

  7. Pendidikan dan latihan (termasuk kerjasama dengan perguruan tinggi)

  8. Kesetaraan gender dalam kesempatan kerja dan karir

  9. Fasilitas peribadatan (termasuk fasilitas peribadatan dan peringatan hari besar agama)

  10. Cuti karyawan (termasuk cuti yang diperlukan oleh pekerja wanita)

  11. Pensiun (termasuk pembentukan atau pemilihan yayasan dana pensiun)

  12. Kesepakatan Kerja Bersama (KMB) dan serikat pekerja

  13. Turnover pekerja (termasuk pengurangan kerja dan rektrutmen) Sumber : Marpaung, 2009

  Lampiran viii

  5 10 0.357

  4

  9 18 0.642

  8 BNLI

  6

  4

  7 17 0.607

  9 BSWD

  2

  3

  10 BVIC

  7 BNGA

  5

  3

  4 12 0.428

  11 MEGA

  5

  4

  6 15 0.535

  12 NISP

  7

  4

  5

  6 13 0.464

  Perhitungan Corporate Social Responsibility (CSR) 2009 No Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  4

  1 BBKP

  7

  4

  10 22 0.785

  2 BBNI

  8

  4

  10 22 0.785

  3 BBRI

  8

  7 19 0.678

  3

  4 BDMN

  6

  4

  7 17 0.607

  5 BMRI

  8

  4

  4 16 0.571

  6 BNBA

  4

  6 17 0.607

  Lampiran ix

  5 11 0.392

  4

  9 18 0.642

  8 BNLI

  6

  4

  7 17 0.607

  9 BSWD

  3

  3

  10 BVIC

  7 BNGA

  5

  3

  5 13 0.464

  11 MEGA

  5

  4

  6 15 0.535

  12 NISP

  7

  3

  5

  7 15 0.535

  Perhitungan Corporate Social Responsibility (CSR) 2010 No Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  3

  1 BBKP

  7

  4

  9 20 0.714

  2 BBNI

  8

  4

  9 21 0.750

  3 BBRI

  8

  7 18 0.642

  3

  4 BDMN

  7

  4

  7 18 0.642

  5 BMRI

  8

  4

  7 19 0.678

  6 BNBA

  5

  6 16 0.571

  Lampiran x

  5

  9 19 0.678

  8 BNLI

  7

  4

  7 18 0.642

  9 BSWD

  3

  3

  5 11 0.392

  10 BVIC

  3

  6

  6

  14

  0.5

  11 MEGA

  6

  4

  6 16 0.571

  12 NISP

  7

  4

  4

  7 BNGA

  Perhitungan Corporate Social Responsibility (CSR) 2011 No Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  4

  1 BBKP

  7

  4

  11 22 0.785

  2 BBNI

  7

  4

  11 22 0.785

  3 BBRI

  8

  8 20 0.714

  8 17 0.607

  4 BDMN

  8

  4

  7 19 0.678

  5 BMRI

  8

  4

  8 20 0.714

  6 BNBA

  6

  3

  6 17 0.607

  Lampiran xi

  Lampiran perhitungan Ukuran Perusahaan (FIRM SIZE) NO KODE 2009 2010 2011

  1 BBKP 17.431 17.676 17.861

  2 BBNI 19.242 19.331 19.516

  3 BBRI 19.574 19.817 19.968

  4 BDMN 18.406 18.587 18.770

  5 BMRI 19.793 19.924 20.128

  6 BNBA 28.507 28.609 28.717

  7 BNGA 18.489 18.782 18.932

  8 BNLI 17.841 18.117 18.433

  9 BSWD 28.061 28.082 28.363

  10 BVIC 22.719 23.055 23.191

  11 MEGA 17.496 17.758 17.941

  12 NISP 17.427 17.610 17.907

  Lampiran xii

  

Tabel perhitungan BVE (Book Value Equity)

TAHUN KODE TOTAL ASET TOTAL

KEWAJIBAN BE

  BBNI 227,496,967,000,000 208,322,445,000,000 19,164,522,000,000 BBRI 316,947,029,000,000 289,689,648,000,000 27,257,381,000,000

  BVIC 10,304,852,773,000 9,562,162,742,000 742,690,028,000 MEGA 51,596,960,000,000 47,230,741,000,000 4,366,219,000,000

  NISP 59,834,397,000,000 53,244,018,000,000 6,590,379,000,000

  BVIC 11,802,562,942,000 10,590,449,297,000 1,212,113,650,000 MEGA 61,909,027,000,000 57,032,639,000,000 4,876,388,000,000

  BNLI 101,324,002,000,000 92,187,794,000,000 9,136,208,000,000 BSWD 2,080,427,739,215 1,733,939,415,500 346,488,323,715

  BNBA 2,963,148,453,513 2,487,017,345,930 476,131,107,583 BNGA 166,801,130,000,000 148,431,639,000,000 18,369,491,000,000

  BDMN 141,934,432,000,000 116,097,931,000,000 25,836,501,000,000 BMRI 551,891,704,000,000 451,379,750,000,000 100,511,954,000,000

  BBNI 299,058,161,000,000 261,215,137,000,000 37,843,024,000,000 BBRI 469,899,284,000,000 420,078,955,000,000 49,820,329,000,000

  

2011 BBKP 57,183,463,000,000 52,809,369,000,000 4,374,094,000,000

  NISP 44,474,822,000,000 39,942,316,000,000 4,532,506,000,000

  BNLI 73,813,440,000,000 65,829,724,000,000 7,983,706,000,000 BSWD 1,570,331,769,489 1,251,616,532,338 318,715,237,151

  BDMN 95,597,953,000,000 82,695,967,000,000 12,901,986,000,000 BMRI 394,616,604,000,000 359,318,341,000,000 35,298,263,000,000

  

2009 BBKP 37,173,318,000,000 34,631,954,000,000 2,541,364,000,000

  BDMN 118,206,573,000,000 99,597,545,000,000 18,609,028,000,000 BMRI 449,774,551,000,000 407,704,515,000,000 42,070,036,000,000

  BBNI 248,580,529,000,000 215,431,004,000,000 33,149,525,000,000 BBRI 404,285,602,000,000 367,612,492,000,000 36,673,110,000,000

  

2010 BBKP 47,489,366,000,000 44,957,408,000.000 2,531,958,000,000

  NISP 37,052,596,000,000 32,915,296,000,000 4,137,300,000,000

  BVIC 7,359,018,223,000 6,729,656,813,000 629,361,410,000 MEGA 39,684,622,000,000 36,281,380,000,000 3,403,242,000,000

  BNLI 56,009,953,000,000 51,107,365,000,000 4,902,588,000,000 BSWD 1,537,377,763,659 1,234,899,142,899 302,478,620,760

  BNBA 2,403,186,094,861 1,988,575,919,921 414,610,174,940 BNGA 107,104,274,000,000 95,827,902,000,000 11,276,372,000,000

  BNBA 2,661,051,689,702 2,226,392,039,567 434,659,650,135 BNGA 143,652,852,000,000 129,812,352,000,000 13,840,500,000,000

  Lampiran xiii

  MEGA 3,149,000,000 2,300 7,242,700,000,000

  2,310,000,000 164 378,840,000,000 BNGA

  20,979,785,635 6,500 136,368,606,627,500 BNBA

  8,408,474,479 5,700 47,928,304,530,300 BMRI

  11,991,420,425 10,500 125,909,914,462,500 BDMN

  15,445,203,915 3,875 59,850,165,170,625 BBRI

  6,111,687,727 650 3,972,597,002,550 BBNI

  2010 BBKP

  NISP 5,814,574,345 1,000 5,814,574,345,000

  BVIC 3,846,740,180 138 530,850,144,840

  Tabel perhitungan MVE (Market Value Equity) TAHUN KODE PERHITUNGAN MVE JUMLAH SAHAM YANG BEREDAR HARGA SAHAM MVE 2009

  BSWD 868,000,000 600 520,800,000,000

  BNLI 7,743,125,924 800 6,194,500,739,200

  BNGA 23,934,864 710 16,993,753,440

  BNBA 2,310,000,000 133 307,230,000,000

  BMRI 20,961,252,565 4,700 98,517,887,055,500

  BDMN 8,223,556,863 4,550 37,417,183,726,650

  BBRI 11,990,634,473 7,650 91,728,353,718,450

  BBNI 15,273,940,510 1,980 30,242,402,209,800

  BBKP 5,740,986,009 375 2,152,869,753,375

  23,934,863 1,910 45,715,588,330 BNLI 7,827,982,098 1,790 14,012,087,955,420

  BSWD 868,000,000 600 520,800,000,000

  23,134,862,110 6,750 156,160,319,242,500 BNBA

  3,413,590,119 3,500 11,947,565,416,500 NISP

  5,315,686 129 685,723,494 MEGA

  868,000,000 600 520,800,000,000 BVIC

  9,033,646,911 1,360 12,285,759,798,960 BSWD

  25,039,550 1,220 30,548,251,000 BNLI

  2,310,000,000 139 321,090,000,000 BNGA

  8,808,032,849 4,100 36,112,934,680,900 BMRI

  BVIC 4,096,447,315 160 655,431,570,400

  23,982,840,849 6,750 161,884,175,730,750 BDMN

  18,648,656,458 3,800 70,864,894,540,400 BBRI

  7,797,287,047 580 4,522,426,487,260 BBNI

  2011 BBKP

  NISP 5,814,574,345 1,700 9,884,776,386,500

  MEGA 3,181,224,188 3,175 10,100,386,796,900

  7,041,942,665 1,080 7,605,298,078,200

  Lampiran xiv

  0.903 BNLI

  275,281,169,170,625 248,580,529,000,000

  1.107 BBRI

  493,522,406,462,500 404,285,602,000,000

  1.220 BDMN

  147,525,849,530,300 118,206,573,000,000

  1.248 BMRI

  544,073,121,627,500 449,774,551.000,000

  1.209 BNBA

  2,605,232,039,567 2,661,051,689,702

  0.979 BNGA

  129,858,067,588,330 143,652,852,000,000

  79,841,811,955,420 73,813,430,000,000

  4,017,554,410,550 47,489,366,000,000

  1.081 BSWD

  1,772,416,532,338 1,570,331,769,489

  1.128 BVIC

  10,217,594,312,400 10,304,852,750,000

  0.991 MEGA

  57,331,127,796,900 51,596,960,000,000

  1.111 NISP

  49,827,092,386,500 44,474,822,000,000

  1.120

  2011 BBKP

  57,331,795,487,260 57,183,463,000,000

  0.084 BBNI

  2010 BBKP

  

Tabel perhitungan Tobins Q

TAHUN KODE MVE + D BVE + D TOBINS Q

RATIO

  2,295,805,919,921 2,403,186,094,881

  2009 BBKP

  36,784,823,753,375 37,173,318,000,000

  1.542 BBNI

  238,564,847,209,800 227,486,967,000,000

  1.459 BBRI

  381,418,001,718,450 316,947,029,000,000

  1.836 BDMN

  120,113,150,726,650 95,597,953,000,000

  1.592 BMRI

  457,836,228,055,500 394,616,604,000,000

  1.539 BNBA

  1.168 BNGA

  1.642

  95,844,895,753,440 107,104,274,000,000

  1.386 BNLI

  57,301,865,739,200 56,009,953,000,000

  1.865 BSWD

  1,755,699,142,899 1,537,377,763,659

  1.466 BVIC

  7,260,506,957,840 7,359,018,223,000

  1.439 MEGA

  43,524,080,000,000 39,684,622,000,000

  1.738 NISP

  38,729,870,345,000 37,052,596,000,000

  1.002 BBNI 332,080,031,540,400

  299,058,161,000,000 1.110

  BNLI 104,473,553,798,960

  NISP 60,849,316,078,200

  61,909,027,000,000 1.114

  MEGA 68,980,204,416,500

  11,802,562,947,000 0.897

  BVIC 10,591,135,020,494

  2,080,427,739,215 1.083

  BSWD 2,254,739,415,500

  101,324,002,000,000 1.031

  166,828,130,000,000 0.889

  BBRI 581,963,130,730,750

  BNGA 148,462,187,251,000

  2,963,138,453,513 0.947

  BNBA 2,808,107,345,930

  551,891,704,000,000 1.100

  BMRI 607,540,069,242,500

  141,934,432,000,000 1.072

  BDMN 152,210,865,680,900

  469,899,284,000,000 1.238

  59,834,397,000,000 1.016

  Lampiran xv

  Hasil Pengolahan SPSS Analisis Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Tobins Q

  36 .08 1.87 1.2042 .33078 Kep_Institusional 36 .00 7.56 .9115 1.16828 Kom_Independen 36 .38 .75 .5583 .07542 ROA 36 .01 .03 .0165 .00624 ROE 36 .01 .31 .1496 .06575 CSR 36 .36 .79 .6086 .11545 FIRM SIZE

  36

  17.43 28.72 20.6128 3.81006 Valid N (listwise)

  36

  Lampiran xvi

  Uji Asumsi Klasik

  

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

  N _a,,b

  36 Normal Parameters Mean .0000000 Std. Deviation .31876625

Most Extreme Differences Absolute .119

Positive .080

  Negative -.119

Kolmogorov-Smirnov Z .715

Asymp. Sig. (2-tailed) .686

a. Test distribution is Normal.

b. Calculated from data.

  a

Coefficients

  Standardized Unstandardized Coefficients Coefficients Collinearity Statistics Model B Std. Error Beta T Sig. Tolerance

  VIF 1 (Constant) 2.152 .994 2.165 .039 Kep_Institusional -.018 .054 -.062 -.329 .744 .894 1.119 Kom_Independen .130 .870 .030 .150 .882 .814 1.228 ROA 7.103 14.910 .134 .476 .637 .405 2.468 ROE -.484 1.538 -.096 -.314 .756 .343 2.920 CSR -.727 .750 -.254 -.969 .340 .467 2.141 FIRM SIZE -.029 .022 -.339 -1.315 .199 .482 2.074

a. Dependent Variable: Tobins Q

  Lampiran xvii

  Uji Regresi Model Summary ^b Model R R Square Adjusted R

  Square Std. Error of the Estimate Durbin-Watson 1 .267 ^a .071 -.121 .35019 1.257

  a. Predictors: (Constant), FIRM SIZE, Kep_Institusional, Kom_Independen, ROA, CSR, ROE

b. Dependent Variable: Tobins Q

  

Coefficients

^a Model Unstandardized

  Coefficients Standardized Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 2.152 .994 2.165 .039 Kep_Institusional -.018 .054 -.062 -.329 .744 .894 1.119 Kom_Independen .130 .870 .030 .150 .882 .814 1.228 ROA 7.103 14.910 .134 .476 .637 .405 2.468 ROE -.484 1.538 -.096 -.314 .756 .343 2.920 CSR -.727 .750 -.254 -.969 .340 .467 2.141 FIRM SIZE -.029 .022 -.339 -1.315 .199 .482 2.074

a. Dependent Variable: Tobins Q

  Variables Entered/Removed Model Variables

  Entered Variables Removed Method

  1 FIRM SIZE, Kep_Institusional , Kom_Independe n, ROA, CSR, ROE ^a . Enter

a. All requested variables entered.

  Model Summary ^b Model R R Square Adjusted R

  Square Std. Error of the Estimate Durbin-Watson 1 .267 ^a .071 -.121 .35019 1.257

  a. Predictors: (Constant), FIRM SIZE, Kep_Institusional, Kom_Independen, ROA, CSR, ROE