Pengaruh Intellectual Capital Terhadap Kemampulabaan dan Capital Gain Saham Pada Perusahaan Perbankan Terbuka di Indonesia
(2)
LAMPIRAN 1
Return On Asset (ROA) Perusahaan Perbankan Tahun 2011
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 12,695,885 551,891,704 2.30
2 Bank Negara Indonesia (Persero), Tbk 5,808,218 299,058,161 1.94
3 Bank Rakyat Indonesia (Persero), Tbk 15,087,996 469,899,284 3.21
4 Bank Tabungan Negara (Persero), Tbk 1,118,661 89,121,459 1.26
5 Bank Rakyat Indonesia Agroniaga, Tbk 32,856,381 3,481,155,340 0.94
6 Bank Artha Graha Internasional, Tbk 63,116 19,185,436 0.33
7 Bank Bukopin,Tbk 741,478 57,183,463 1.30
8 Bank Bumi Arta Tbk 42,624,596,226 2,963,148,453,513 1.44
9 Bank Central Asia , Tbk 10,817,798 381,908,353 2.83
10 Bank CIMB Niaga, Tbk 3,176,960 166,801,130 1.90
11 Bank Danamon Indonesia,Tbk 3,449,033 141,934,432 2.43
12 Bank Mayapada Internasional, Tbk 171,275,436 12,951,201,230 1.32
13 Bank Mega, Tbk 1,073,352 61,909,027 1.73
14 Bank Nusantara Parahyangan, Tbk 68,145,768 6,572,646,723 1.04
15 Bank OCBC NISP, Tbk 752,654 59,834,397 1.26
16 Bank Pan Indonesia, Tbk 2,053,115 124,754,179 1.65
17 Bank Permata Tbk 1,156,878 101,324,002 1.14
18 Bank Sinarmas, Tbk 112,650 16,658,656 0.68
19 Bank Of India Indonesia, Tbk 54,996,241,237 2,540,740,993,910 2.16
20 Bank Pundi Indonesia, Tbk 46,865 5,993,039 0.78
21 Bank Tabungan Pensiunan Nasional, Tbk 1,400,063 46,651,141 3.00
22 Bank Victoria Internasional, Tbk 187,402,442 11,802,562,942 1.59
23 BPD Jawa Barat dan Banten Tbk 962,659 54,448,658 1.77
24 Bank Capital Indonesia, Tbk 27,807 4,694,939 0.59
(3)
LAMPIRAN 2
Return On Asset (ROA) Perusahaan Perbankan Tahun 2012
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 16,043,618 635,618,708 2.52
2 Bank Negara Indonesia (Persero), Tbk 7,048,362 333,303,505 2.11
3 Bank Rakyat Indonesia (Persero), Tbk 18,687,380 551,336,790 3.39
4 Bank Tabungan Negara (Persero), Tbk 1,363,962 111,748,593 1.22
5 Bank Rakyat Indonesia Agroniaga, Tbk 33,026,578 4,040,140,235 0.82
6 Bank Artha Graha Internasional, Tbk 225,937 21,188,582 1.07
7 Bank Bukopin,Tbk 834,719 65,689,830 1.27
8 Bank Bumi Arta Tbk 57,115,739,320 3,483,516,588,857 1.64
9 Bank Central Asia , Tbk 11,718,460 442,994,197 2.65
10 Bank CIMB Niaga, Tbk 4,249,861 197,412,481 2.15
11 Bank Danamon Indonesia,Tbk 4,117,148 155,791,308 2.64
12 Bank Mayapada Internasional, Tbk 263,289,326 17,166,551,873 1.53
13 Bank Mega, Tbk 1,377,412 65,219,108 2.11
14 Bank Nusantara Parahyangan, Tbk 85,429,831 8,212,208,486 1.04
15 Bank OCBC NISP, Tbk 915,456 79,141,737 1.16
16 Bank Pan Indonesia, Tbk 2,278,335 148,792,615 1.53
17 Bank Permata Tbk 1,368,132 131,798,595 1.04
18 Bank Sinarmas, Tbk 227,906 15,151,892 1.50
19 Bank Of India Indonesia, Tbk 81,495,346,240 3,601,335,866,618 2.26
20 Bank Pundi Indonesia, Tbk 46,865 7,682,938 0.61
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,978,986 59,090,132 3.35
22 Bank Victoria Internasional, Tbk 205,571,047 14,352,840,454 1.43
23 BPD Jawa Barat dan Banten Tbk 1,376,387 70,958,233 1.94
24 Bank Capital Indonesia, Tbk 47,714 5,666,177 0.84
25 Bank Windu Kentjana Internasional,
(4)
LAMPIRAN 3
Return On Asset (ROA) Perusahaan Perbankan Tahun 2013
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 18,829,934 733,099,762 2.57
2 Bank Negara Indonesia (Persero), Tbk 9,057,941 386,654,815 2.34
3 Bank Rakyat Indonesia (Persero), Tbk 19,916,654 626,182,926 3.18
4 Bank Tabungan Negara (Persero), Tbk 1,562,161 131,169,730 1.19
5 Bank Rakyat Indonesia Agroniaga, Tbk 52,439,708 5,124,070,015 1.02
6 Bank Artha Graha Internasional, Tbk 225,937 21,188,582 1.07
7 Bank Bukopin,Tbk 934,622 69,457,663 1.35
8 Bank Bumi Arta Tbk 56,197,424,458 4,045,672,277,612 1.39
9 Bank Central Asia , Tbk 14,256,239 496,304,573 2.87
10 Bank CIMB Niaga, Tbk 4,296,151 218,866,409 1.96
11 Bank Danamon Indonesia,Tbk 4,159,320 184,237,348 2.26
12 Bank Mayapada Internasional, Tbk 385,351,499 24,015,571,540 1.60
13 Bank Mega, Tbk 524,780 66,475,698 0.79
14 Bank Nusantara Parahyangan, Tbk 105,234,027 9,985,735,803 1.05
15 Bank OCBC NISP, Tbk 1,142,721 97,524,537 1.17
16 Bank Pan Indonesia, Tbk 2,454,475 164,055,578 1.50
17 Bank Permata Tbk 1,586,971 165,833,922 0.96
18 Bank Sinarmas, Tbk 221,100 17,447,455 1.27
19 Bank Of India Indonesia, Tbk 81,092,455,043 3,601,335,866,618 2.25
20 Bank Pundi Indonesia, Tbk 96,272 9,003,124 1.07
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,131,101 69,664,873 3.06
22 Bank Victoria Internasional, Tbk 244,415,384 19,153,130,889 1.28
23 BPD Jawa Barat dan Banten Tbk 1,120,035 75,836,537 1.48
24 Bank Capital Indonesia, Tbk 70,477 7,139,276 0.99
25 Bank Windu Kentjana Internasional,
(5)
LAMPIRAN 4
Return On Asset (ROA) Perusahaan Perbankan Tahun 2014
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 20,654,783 855,039,673 2.42
2 Bank Negara Indonesia (Persero), Tbk 10,829,379 416,573,708 2.60
3 Bank Rakyat Indonesia (Persero), Tbk 24,253,845 801,955,021 3.02
4 Bank Tabungan Negara (Persero), Tbk 1,115,592 144,575,961 0.77
5 Bank Rakyat Indonesia Agroniaga, Tbk 62,001,106 6,385,191,484 0.97
6 Bank Artha Graha Internasional, Tbk 110,585 23,453,347 0.47
7 Bank Bukopin,Tbk 726,808 79,051,268 0.92
8 Bank Bumi Arta Tbk 51,827,836,329 5,155,422,644,599 1.01
9 Bank Central Asia , Tbk 16,551,670 552,423,892 3.00
10 Bank CIMB Niaga, Tbk 2,343,840 233,162,423 1.01
11 Bank Danamon Indonesia,Tbk 2,682,662 195,708,593 1.37
12 Bank Mayapada Internasional, Tbk 435,561,942 36,173,590,792 1.20
13 Bank Mega, Tbk 599,238 66,647,891 0.90
14 Bank Nusantara Parahyangan, Tbk 96,532,495 9,468,873,488 1.02
15 Bank OCBC NISP, Tbk 1,332,182 103,123,179 1.29
16 Bank Pan Indonesia, Tbk 2,582,627 172,581,667 1.50
17 Bank Permata Tbk 1,586,971 185,349,861 0.86
18 Bank Sinarmas, Tbk 154,932 21,259,549 0.73
19 Bank Of India Indonesia, Tbk 106,167,729,998 5,199,184,618,629 2.04
20 Bank Pundi Indonesia, Tbk 119,173 9,044,046 1.32
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,869,031 75,014,737 2.49
22 Bank Victoria Internasional, Tbk 105,699,344 21,364,882,284 0.49
23 BPD Jawa Barat dan Banten Tbk 1,120,035 75,836,537 1.48
24 Bank Capital Indonesia, Tbk 74,530 9,251,776 0.81
25 Bank Windu Kentjana Internasional,
(6)
LAMPIRAN 5
Return On Asset (ROA) Perusahaan Perbankan Tahun 2015
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 21,152,398 910,063,409 2.32
2 Bank Negara Indonesia (Persero), Tbk 9,140,532 508,595,288 1.80
3 Bank Rakyat Indonesia (Persero), Tbk 25,410,788 878,426,312 2.89
4 Bank Tabungan Negara (Persero), Tbk 1,850,907 171,807,592 1.08
5 Bank Rakyat Indonesia Agroniaga, Tbk 80,491,880 8,364,502,563 0.96
6 Bank Artha Graha Internasional, Tbk 71,294 25,119,249 0.28
7 Bank Bukopin,Tbk 964,307 94,366,502 1.02
8 Bank Bumi Arta Tbk 56,950,417,920 6,567,266,817,941 0.87
9 Bank Central Asia , Tbk 18,035,768 594,372,770 3.03
10 Bank CIMB Niaga, Tbk 427,885 238,849,252 0.18
11 Bank Danamon Indonesia,Tbk 2,469,157 188,057,412 1.31
12 Bank Mayapada Internasional, Tbk 652,324,636 47,305,953,535 1.38
13 Bank Mega, Tbk 1,052,771 68,225,170 1.54
14 Bank Nusantara Parahyangan, Tbk 66,866,856 8,613,113,759 0.78
15 Bank OCBC NISP, Tbk 1,500,835 120,480,402 1.25
16 Bank Pan Indonesia, Tbk 1,567,845 183,120,540 0.86
17 Bank Permata Tbk 247,112 182,689,351 0.14
18 Bank Sinarmas, Tbk 185,153 27,868,688 0.66
19 Bank Of India Indonesia, Tbk 44,668,043,495 6,087,482,780,739 0.73
20 Bank Pundi Indonesia, Tbk 331,159 5,967,186 5.55
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,752,609 81,039,663 2.16
22 Bank Victoria Internasional, Tbk 94,073,216 23,250,685,651 0.40
23 BPD Jawa Barat dan Banten Tbk 1,380,964 88,697,430 1.56
24 Bank Capital Indonesia, Tbk 90,823 12,159,197 0.75
25 Bank Windu Kentjana Internasional,
(7)
LAMPIRAN 6
Return On Equity (ROE) Perusahaan Perbankan Tahun 2011
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 12,695,885 62,654,408 20.26
2 Bank Negara Indonesia (Persero), Tbk 5,808,218 37,843,024 15.35
3 Bank Rakyat Indonesia (Persero), Tbk 15,087,996 49,820,329 30.28
4 Bank Tabungan Negara (Persero), Tbk 1,118,661 7,321,643 15.28
5 Bank Rakyat Indonesia Agroniaga, Tbk 32,856,381 347,616,163 9.45
6 Bank Artha Graha Internasional, Tbk 63,116 1,154,341 5.47
7 Bank Bukopin,Tbk 741,478 4,374,094 16.95
8 Bank Bumi Arta Tbk 42,624,596,226 476,131,107,583 8.95
9 Bank Central Asia , Tbk 10,817,798 42,027,340 25.74
10 Bank CIMB Niaga, Tbk 3,176,960 18,369,491 17.29
11 Bank Danamon Indonesia,Tbk 3,449,033 25,836,501 13.35
12 Bank Mayapada Internasional, Tbk 171,275,436 1,663,595,794 10.30
13 Bank Mega, Tbk 1,073,352 4,876,388 22.01
14 Bank Nusantara Parahyangan, Tbk 68,145,768 582,910,554 11.69
15 Bank OCBC NISP, Tbk 752,654 6,590,379 11.42
16 Bank Pan Indonesia, Tbk 2,053,115 15,888,131 12.92
17 Bank Permata Tbk 1,156,878 9,136,208 12.66
18 Bank Sinarmas, Tbk 112,650 1,294,968 8.70
19 Bank Of India Indonesia, Tbk 54,996,241,237 373,769,087,120 14.71
20 Bank Pundi Indonesia, Tbk 46,865 654,184 7.16
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,400,063 5,617,198 24.92
22 Bank Victoria Internasional, Tbk 187,402,442 1,212,113,645 15.46
23 BPD Jawa Barat dan Banten Tbk 962,659 5,387,099 17.87
24 Bank Capital Indonesia, Tbk 27,807 608,788 4.57
25 Bank Windu Kentjana Internasional,
(8)
LAMPIRAN 7
Return On Equity (ROE) Perusahaan Perbankan Tahun 2012
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 16,043,618 76,532,865 20.96
2 Bank Negara Indonesia (Persero), Tbk 7,048,362 43,525,291 16.19
3 Bank Rakyat Indonesia (Persero), Tbk 18,687,380 64,881,779 28.80
4 Bank Tabungan Negara (Persero), Tbk 1,363,962 10,278,871 13.27
5 Bank Rakyat Indonesia Agroniaga, Tbk 33,026,578 371,924,556 8.88
6 Bank Artha Graha Internasional, Tbk 225,937 2,611,823 8.65
7 Bank Bukopin,Tbk 834,719 4,996,742 16.71
8 Bank Bumi Arta Tbk 57,115,739,320 522,505,346,903 10.93
9 Bank Central Asia , Tbk 11,718,460 51,897,942 22.58
10 Bank CIMB Niaga, Tbk 4,249,861 22,651,912 18.76
11 Bank Danamon Indonesia,Tbk 4,117,148 28,733,311 14.33
12 Bank Mayapada Internasional, Tbk 263,289,326 1,845,739,034 14.26
13 Bank Mega, Tbk 1,377,412 6,262,821 21.99
14 Bank Nusantara Parahyangan, Tbk 85,429,831 651,259,661 13.12
15 Bank OCBC NISP, Tbk 915,456 8,951,476 10.23
16 Bank Pan Indonesia, Tbk 2,278,335 17,647,765 12.91
17 Bank Permata Tbk 1,368,132 12,495,534 10.95
18 Bank Sinarmas, Tbk 227,906 1,825,608 12.48
19 Bank Of India Indonesia, Tbk 81,495,346,240 454,861,542,163 17.92
20 Bank Pundi Indonesia, Tbk 46,865 654,184 7.16
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,978,986 7,733,927 25.59
22 Bank Victoria Internasional, Tbk 205,571,047 1,469,192,278 13.99
23 BPD Jawa Barat dan Banten Tbk 1,376,387 6,718,265 20.49
24 Bank Capital Indonesia, Tbk 47,714 657,788 7.25
25 Bank Windu Kentjana Internasional,
(9)
LAMPIRAN 8
Return On Equity (ROE) Perusahaan Perbankan Tahun 2013
No Nama Bank Earning After
Interest and Tax Equity
ROE
1 Bank Mandiri (Persero), Tbk 18,829,934 88,790,596 21.21
2 Bank Negara Indonesia (Persero), Tbk 9,057,941 47,683,505 19.00
3 Bank Rakyat Indonesia (Persero), Tbk 19,916,654 79,327,422 25.11
4 Bank Tabungan Negara (Persero), Tbk 1,562,161 11,566,753 13.51
5 Bank Rakyat Indonesia Agroniaga, Tbk 52,439,708 836,906,513 6.27
6 Bank Artha Graha Internasional, Tbk 225,937 2,611,823 8.65
7 Bank Bukopin,Tbk 934,622 6,213,369 15.04
8 Bank Bumi Arta Tbk 56,197,424,458 564,402,771,361 9.96
9 Bank Central Asia , Tbk 14,256,239 63,966,678 22.29
10 Bank CIMB Niaga, Tbk 4,296,151 25,886,687 16.60
11 Bank Danamon Indonesia,Tbk 4,159,320 31,552,983 13.18
12 Bank Mayapada Internasional, Tbk 385,351,499 2,412,324,121 15.97
13 Bank Mega, Tbk 524,780 6,118,505 8.58
14 Bank Nusantara Parahyangan, Tbk 105,234,027 1,052,398,335 10.00
15 Bank OCBC NISP, Tbk 1,142,721 13,496,552 8.47
16 Bank Pan Indonesia, Tbk 2,454,475 19,958,433 12.30
17 Bank Permata Tbk 1,586,971 14,126,644 11.23
18 Bank Sinarmas, Tbk 221,100 2,754,260 8.03
19 Bank Of India Indonesia, Tbk 81,092,455,043 454,861,542,163 17.83
20 Bank Pundi Indonesia, Tbk 96,272 719,916 13.37
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,131,101 9,907,865 21.51
22 Bank Victoria Internasional, Tbk 244,415,384 1,626,554,990 15.03
23 BPD Jawa Barat dan Banten Tbk 1,120,035 7,083,607 15.81
24 Bank Capital Indonesia, Tbk 70,477 906,390 7.78
25 Bank Windu Kentjana Internasional,
(10)
LAMPIRAN 9
Return On Equity (ROE) Perusahaan Perbankan Tahun 2014
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 20,654,783 104,844,562 19.70
2 Bank Negara Indonesia (Persero), Tbk 10,829,379 61,021,308 17.75
3 Bank Rakyat Indonesia (Persero), Tbk 24,253,845 97,737,429 24.82
4 Bank Tabungan Negara (Persero), Tbk 1,115,592 12,206,406 9.14
5 Bank Rakyat Indonesia Agroniaga, Tbk 62,001,106 904,021,593 6.86
6 Bank Artha Graha Internasional, Tbk 110,585 2,719,276 4.07
7 Bank Bukopin,Tbk 726,808 6,821,480 10.65
8 Bank Bumi Arta Tbk 51,827,836,329 602,139,607,690 8.61
9 Bank Central Asia , Tbk 16,551,670 77,920,617 21.24
10 Bank CIMB Niaga, Tbk 2,343,840 28,447,694 8.24
11 Bank Danamon Indonesia,Tbk 2,682,662 33,017,524 8.12
12 Bank Mayapada Internasional, Tbk 435,561,942 2,852,233,795 15.27
13 Bank Mega, Tbk 599,238 6,956,675 8.61
14 Bank Nusantara Parahyangan, Tbk 96,532,495 1,138,101,488 8.48
15 Bank OCBC NISP, Tbk 1,332,182 14,907,176 8.94
16 Bank Pan Indonesia, Tbk 2,582,627 23,228,703 11.12
17 Bank Permata Tbk 1,586,971 17,094,536 9.28
18 Bank Sinarmas, Tbk 154,932 3,160,482 4.90
19 Bank Of India Indonesia, Tbk 106,167,729,998 560,587,547,047 18.94
20 Bank Pundi Indonesia, Tbk 119,173 636,146 18.73
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,869,031 12,060,534 15.50
22 Bank Victoria Internasional, Tbk 105,699,344 1,759,828,875 6.01
23 BPD Jawa Barat dan Banten Tbk 1,120,035 7,083,607 15.81
24 Bank Capital Indonesia, Tbk 74,530 974,193 7.65
25 Bank Windu Kentjana Internasional,
(11)
LAMPIRAN 10
Return On Equity (ROE) Perusahaan Perbankan Tahun 2015
No Nama Bank Earning After
Interest and Tax Equity
ROE
1 Bank Mandiri (Persero), Tbk 21,152,398 119,491,841 17.70
2 Bank Negara Indonesia (Persero), Tbk 9,140,532 78,438,222 11.65
3 Bank Rakyat Indonesia (Persero), Tbk 25,410,788 113,127,179 22.46
4 Bank Tabungan Negara (Persero), Tbk 1,850,907 13,860,107 13.35
5 Bank Rakyat Indonesia Agroniaga, Tbk 80,491,880 1,352,412,425 5.95
6 Bank Artha Graha Internasional, Tbk 71,294 2,765,770 2.58
7 Bank Bukopin,Tbk 964,307 7,535,179 12.80
8 Bank Bumi Arta Tbk 56,950,417,920 1,233,868,290,690 4.62
9 Bank Central Asia , Tbk 18,035,768 89,624,940 20.12
10 Bank CIMB Niaga, Tbk 427,885 28,679,387 1.49
11 Bank Danamon Indonesia,Tbk 2,469,157 34,214,849 7.22
12 Bank Mayapada Internasional, Tbk 652,324,636 4,587,072,652 14.22
13 Bank Mega, Tbk 1,052,771 11,517,195 9.14
14 Bank Nusantara Parahyangan, Tbk 66,866,856 1,195,492,670 5.59
15 Bank OCBC NISP, Tbk 1,500,835 16,411,347 9.15
16 Bank Pan Indonesia, Tbk 1,567,845 30,806,209 5.09
17 Bank Permata Tbk 247,112 18,812,844 1.31
18 Bank Sinarmas, Tbk 185,153 3,669,611 5.05
19 Bank Of India Indonesia, Tbk 44,668,043,495 1,114,888,052,692 4.01
20 Bank Pundi Indonesia, Tbk 331,159 310,670 106.60
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,752,609 13,923,859 12.59
22 Bank Victoria Internasional, Tbk 94,073,216 2,113,690,246 4.45
23 BPD Jawa Barat dan Banten Tbk 1,380,964 7,757,218 17.80
24 Bank Capital Indonesia, Tbk 90,823 1,053,416 8.62
25 Bank Windu Kentjana Internasional,
(12)
LAMPIRAN 11
Harga Saham Perusahaan Perbankan Tahun 2010-2015
No Nama Bank Tahun
2010 2011 2012 2013 2014 2015
1 Bank Mandiri (Persero), Tbk 6,500 6,750 8,100 7,850 10,775 9,250
2 Bank Negara Indonesia (Persero), Tbk 3,875 3,800 3,700 3,950 6,100 4,990 3 Bank Rakyat Indonesia (Persero), Tbk 10,500 6,750 6,950 7,250 11,650 11,425
4 Bank Tabungan Negara (Persero), Tbk 1,640 1,210 1,450 870 1,205 1,295
5 Bank Rakyat Indonesia Agroniaga, Tbk 168 118 147 118 103 97
6 Bank Artha Graha Internasional, Tbk 107 96 111 91 79 64
7 Bank Bukopin,Tbk 650 580 620 620 750 700
8 Bank Bumi Arta Tbk 164 139 165 157 158 190
9 Bank Central Asia , Tbk 6,400 8,000 9,100 9,600 13,125 13,300
10 Bank CIMB Niaga, Tbk 1,910 1,220 1,100 920 835 595
11 Bank Danamon Indonesia,Tbk 5,700 4,100 5,650 3,775 4,525 3,200
12 Bank Mayapada Internasional, Tbk 1,330 1,430 3,400 2,750 1,880 1,950
13 Bank Mega, Tbk 3,175 3,500 3,350 2,050 2,000 3,275
14 Bank Nusantara Parahyangan, Tbk 1,230 1,300 1,300 1,480 2,310 1,860
15 Bank OCBC NISP, Tbk 1,700 1,080 1,530 1,230 1,360 1,275
16 Bank Pan Indonesia , Tbk 1,140 780 630 660 1,165 250
17 Bank Permata Tbk 1,790 1,360 1,320 1,260 1,505 945
18 Bank Sinarmas, Tbk 405 270 225 240 339 394
19 Bank Of India Indonesia, Tbk 600 600 1,560 650 1,100 3,595
20 Bank Pundi Indonesia, Tbk 162 116 120 84 80 53
21 Bank Tabungan Pensiunan Nasional,
Tbk 13,200 3,400 5,250 4,300 3,950 2,400
22 Bank Victoria Internasional, Tbk 160 129 117 125 120 105
23 BPD Jawa Barat dan Banten Tbk 1,450 910 1,060 890 730 755
24 Bank Capital Indonesia, Tbk 102 160 120 88 96 205
25 Bank Windu Kentjana Internasional,
(13)
LAMPIRAN 12
Capital Gain Perusahaan Perbankan Tahun 2011
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 6,750 6,500 250 0.04
2 Bank Negara Indonesia (Persero), Tbk 3,800 3,875 -75 -0.02
3 Bank Rakyat Indonesia (Persero), Tbk 6,750 10,500 -3,750 -0.36
4 Bank Tabungan Negara (Persero), Tbk 1,210 1,640 -430 -0.26
5 Bank Rakyat Indonesia Agroniaga, Tbk 118 168 -50 -0.30
6 Bank Artha Graha Internasional, Tbk 96 107 -11 -0.10
7 Bank Bukopin,Tbk 580 650 -70 -0.11
8 Bank Bumi Arta Tbk 139 164 -25 -0.15
9 Bank Central Asia , Tbk 8,000 6,400 1,600 0.25
10 Bank CIMB Niaga, Tbk 1,220 1,910 -690 -0.36
11 Bank Danamon Indonesia,Tbk 4,100 5,700 -1,600 -0.28
12 Bank Mayapada Internasional, Tbk 1,430 1,330 100 0.08
13 Bank Mega, Tbk 3,500 3,175 325 0.10
14 Bank Nusantara Parahyangan, Tbk 1,300 1,230 70 0.06
15 Bank OCBC NISP, Tbk 1,080 1,700 -620 -0.36
16 Bank Pan Indonesia, Tbk 780 1,140 -360 -0.32
17 Bank Permata Tbk 1,360 1,790 -430 -0.24
18 Bank Sinarmas, Tbk 270 405 -135 -0.33
19 Bank Of India Indonesia, Tbk 600 600 0 0.00
20 Bank Pundi Indonesia, Tbk 116 162 -46 -0.28
21 Bank Tabungan Pensiunan Nasional,
Tbk 3,400 13,200 -9,800 -0.74
22 Bank Victoria Internasional, Tbk 129 160 -31 -0.19
23 BPD Jawa Barat dan Banten Tbk 910 1,450 -540 -0.37
24 Bank Capital Indonesia, Tbk 160 102 58 0.57
25 Bank Windu Kentjana Internasional,
(14)
LAMPIRAN 13
Capital Gain Perusahaan Perbankan Tahun 2012
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 8,100 6,750 1350 0.20
2 Bank Negara Indonesia (Persero), Tbk 3,700 3,800 -100 -0.03
3 Bank Rakyat Indonesia (Persero), Tbk 6,950 6,750 200 0.03
4 Bank Tabungan Negara (Persero), Tbk 1,450 1,210 240 0.20
5 Bank Rakyat Indonesia Agroniaga, Tbk 147 118 29 0.25
6 Bank Artha Graha Internasional, Tbk 111 96 15 0.16
7 Bank Bukopin,Tbk 620 580 40 0.07
8 Bank Bumi Arta Tbk 165 139 26 0.19
9 Bank Central Asia , Tbk 9,100 8,000 1100 0.14
10 Bank CIMB Niaga, Tbk 1,100 1,220 -120 -0.10
11 Bank Danamon Indonesia,Tbk 5,650 4,100 1550 0.38
12 Bank Mayapada Internasional, Tbk 3,400 1,430 1970 1.38
13 Bank Mega, Tbk 3,350 3,500 -150 -0.04
14 Bank Nusantara Parahyangan, Tbk 1,300 1,300 0 0.00
15 Bank OCBC NISP, Tbk 1,530 1,080 450 0.42
16 Bank Pan Indonesia, Tbk 630 780 -150 -0.19
17 Bank Permata Tbk 1,320 1,360 -40 -0.03
18 Bank Sinarmas, Tbk 225 270 -45 -0.17
19 Bank Of India Indonesia, Tbk 1,560 600 960 1.60
20 Bank Pundi Indonesia, Tbk 120 116 4 0.03
21 Bank Tabungan Pensiunan Nasional,
Tbk 5,250 3,400 1850 0.54
22 Bank Victoria Internasional, Tbk 117 129 -12 -0.09
23 BPD Jawa Barat dan Banten Tbk 1,060 910 150 0.16
24 Bank Capital Indonesia, Tbk 120 160 -40 -0.25
25 Bank Windu Kentjana Internasional,
(15)
LAMPIRAN 14
Capital Gain Perusahaan Perbankan Tahun 2013
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 7,850 8,100 -250 -0.03
2 Bank Negara Indonesia (Persero), Tbk 3,950 3,700 250 0.07
3 Bank Rakyat Indonesia (Persero), Tbk 7,250 6,950 300 0.04
4 Bank Tabungan Negara (Persero), Tbk 870 1,450 -580 -0.40
5 Bank Rakyat Indonesia Agroniaga, Tbk 118 147 -29 -0.20
6 Bank Artha Graha Internasional, Tbk 91 111 -20 -0.18
7 Bank Bukopin,Tbk 620 620 0 0.00
8 Bank Bumi Arta Tbk 157 165 -8 -0.05
9 Bank Central Asia , Tbk 9,600 9,100 500 0.05
10 Bank CIMB Niaga, Tbk 920 1,100 -180 -0.16
11 Bank Danamon Indonesia,Tbk 3,775 5,650 -1875 -0.33
12 Bank Mayapada Internasional, Tbk 2,750 3,400 -650 -0.19
13 Bank Mega, Tbk 2,050 3,350 -1300 -0.39
14 Bank Nusantara Parahyangan, Tbk 1,480 1,300 180 0.14
15 Bank OCBC NISP, Tbk 1,230 1,530 -300 -0.20
16 Bank Pan Indonesia, Tbk 660 630 30 0.05
17 Bank Permata Tbk 1,260 1,320 -60 -0.05
18 Bank Sinarmas, Tbk 240 225 15 0.07
19 Bank Of India Indonesia, Tbk 650 1,560 -910 -0.58
20 Bank Pundi Indonesia, Tbk 84 120 -36 -0.30
21 Bank Tabungan Pensiunan Nasional,
Tbk 4,300 5,250 -950 -0.18
22 Bank Victoria Internasional, Tbk 125 117 8 0.07
23 BPD Jawa Barat dan Banten Tbk 890 1,060 -170 -0.16
24 Bank Capital Indonesia, Tbk 88 120 -32 -0.27
25 Bank Windu Kentjana Internasional,
(16)
LAMPIRAN 15
Capital Gain Perusahaan Perbankan Tahun 2014
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 10,775 7,850 2925 0.37
2 Bank Negara Indonesia (Persero), Tbk 6,100 3,950 2150 0.54
3 Bank Rakyat Indonesia (Persero), Tbk 11,650 7,250 4400 0.61
4 Bank Tabungan Negara (Persero), Tbk 1,205 870 335 0.39
5 Bank Rakyat Indonesia Agroniaga, Tbk 103 118 -15 -0.13
6 Bank Artha Graha Internasional, Tbk 79 91 -12 -0.13
7 Bank Bukopin,Tbk 750 620 130 0.21
8 Bank Bumi Arta Tbk 158 157 1 0.01
9 Bank Central Asia , Tbk 13,125 9,600 3525 0.37
10 Bank CIMB Niaga, Tbk 835 920 -85 -0.09
11 Bank Danamon Indonesia,Tbk 4,525 3,775 750 0.20
12 Bank Mayapada Internasional, Tbk 1,880 2,750 -870 -0.32
13 Bank Mega, Tbk 2,000 2,050 -50 -0.02
14 Bank Nusantara Parahyangan, Tbk 2,310 1,480 830 0.56
15 Bank OCBC NISP, Tbk 1,360 1,230 130 0.11
16 Bank Pan Indonesia, Tbk 1,165 660 505 0.77
17 Bank Permata Tbk 1,505 1,260 245 0.19
18 Bank Sinarmas, Tbk 339 240 99 0.41
19 Bank Of India Indonesia, Tbk 1,100 650 450 0.69
20 Bank Pundi Indonesia, Tbk 80 84 -4 -0.05
21 Bank Tabungan Pensiunan Nasional,
Tbk 3,950 4,300 -350 -0.08
22 Bank Victoria Internasional, Tbk 120 125 -5 -0.04
23 BPD Jawa Barat dan Banten Tbk 730 890 -160 -0.18
24 Bank Capital Indonesia, Tbk 96 88 8 0.09
25 Bank Windu Kentjana Internasional,
(17)
LAMPIRAN 16
Capital Gain Perusahaan Perbankan Tahun 2015
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 9,250 10,775 -1525 -0.14
2 Bank Negara Indonesia (Persero), Tbk 4,990 6,100 -1110 -0.18
3 Bank Rakyat Indonesia (Persero), Tbk 11,425 11,650 -225 -0.02
4 Bank Tabungan Negara (Persero), Tbk 1,295 1,205 90 0.07
5 Bank Rakyat Indonesia Agroniaga, Tbk 97 103 -6 -0.06
6 Bank Artha Graha Internasional, Tbk 64 79 -15 -0.19
7 Bank Bukopin,Tbk 700 750 -50 -0.07
8 Bank Bumi Arta Tbk 190 158 32 0.20
9 Bank Central Asia , Tbk 13,300 13,125 175 0.01
10 Bank CIMB Niaga, Tbk 595 835 -240 -0.29
11 Bank Danamon Indonesia,Tbk 3,200 4,525 -1325 -0.29
12 Bank Mayapada Internasional, Tbk 1,950 1,880 70 0.04
13 Bank Mega, Tbk 3,275 2,000 1275 0.64
14 Bank Nusantara Parahyangan, Tbk 1,860 2,310 -450 -0.19
15 Bank OCBC NISP, Tbk 1,275 1,360 -85 -0.06
16 Bank Pan Indonesia, Tbk 250 1,165 -915 -0.79
17 Bank Permata Tbk 945 1,505 -560 -0.37
18 Bank Sinarmas, Tbk 394 339 55 0.16
19 Bank Of India Indonesia, Tbk 3,595 1,100 2495 2.27
20 Bank Pundi Indonesia, Tbk 53 80 -27 -0.34
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,400 3,950 -1550 -0.39
22 Bank Victoria Internasional, Tbk 105 120 -15 -0.13
23 BPD Jawa Barat dan Banten Tbk 755 730 25 0.03
24 Bank Capital Indonesia, Tbk 205 96 109 1.14
25 Bank Windu Kentjana Internasional,
(18)
LAMPIRAN 17
VAICTM Perusahaan Perbankan Periode 2011
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
1 Bank Mandiri (Persero), Tbk 35.359.306 9.545.550 25.813.756 100.511.954 0,26 6.766.471 3,81 19.047.285 0,74 4,81 2 Bank Negara Indonesia (Persero), Tbk 20.797.289 6.091.841 14.705.448 37.843.024 0,39 5.042.161 2,92 9.663.287 0,66 3,96 3 Bank Rakyat Indonesia (Persero), Tbk 40.203.051 8.384.780 31.818.271 49.820.329 0,64 8.700.847 3,66 23.117.424 0,73 5,02 4 Bank Tabungan Negara (Persero), Tbk 4.297.890 1.398.516 2.899.374 7.321.643 0,40 1.321.601 2,19 1.577.773 0,54 3,13 5 Bank Rakyat Indonesia Agroniaga, Tbk 166.742.063 69.999.285 96.742.778 347.616.163 0,28 70.578.374 1,37 26.164.404 0,27 1,92 6 Bank Artha Graha Internasional, Tbk 504.979 325.687 179.292 1.937.327 0,09 129.543 1,38 49.749 0,28 1,75 7 Bank Bukopin,Tbk 2.737.851 1.057.775 1.680.076 4.374.094 0,38 613.296 2,74 1.066.780 0,63 3,76 8 Bank Bumi Arta Tbk 159.011.769.845 47.924.831.017 111.086.938.828 476.131.107.583 0,23 59.747.773.873 1,86 51.339.164.955 0,46 2,55 9 Bank Central Asia , Tbk 24.050.073 5.709.610 18.340.463 42.742.947 0,43 5.204.359 3,52 13.136.104 0,72 4,67 10 Bank CIMB Niaga, Tbk 10.188.511 3.002.768 7.185.743 18.369.491 0,39 2.227.739 3,23 4.958.004 0,69 4,31 11 Bank Danamon Indonesia,Tbk 15.514.681 5.866.897 9.647.784 25.836.501 0,37 4.413.075 2,19 5.234.709 0,54 3,10 12 Bank Mayapada Internasional, Tbk 659.679.153 177.439.145 482.240.008 1.663.595.794 0,29 221.908.699 2,17 260.331.309 0,54 3,00 13 Bank Mega, Tbk 3.670.018 1.473.527 2.196.491 4.876.388 0,45 1.066.037 2,06 1.130.454 0,51 3,03 14 Bank Nusantara Parahyangan, Tbk 317.680.744 88.464.981 229.215.763 582.910.554 0,393 114.178.897 2,01 115.036.866 0,50 2,90 15 Bank OCBC NISP, Tbk 2.906.308 753.582 2.152.726 6.590.379 0,33 949.353 2,27 1.203.373 0,56 3,15 16 Pan Indonesia Bank, Tbk 12.055.941 1.459.843 10.596.098 15.888.131 0,67 874.835 12,11 9.721.263 0,92 13,70 17 Bank Permata Tbk 4.775.808 1.826.120 2.949.688 9.136.208 0,32 1.510.469 1,95 1.439.219 0,49 2,76 18 Bank Sinarmas, Tbk 604.413 54.517 549.896 1.294.968 0,42 394.819 1,39 155.077 0,28 2,10 19 Bank Of India Indonesia, Tbk 110.585.899.059 18.871.902.220 91.713.996.839 373.769.087.120 0,25 28.739.952.570 3,19 62.974.044.269 0,69 4,12 20 Bank Pundi Indonesia, Tbk 320.022 161.703 158.319 463.241 0,34 358.302 0,44 - 199.983 - 1,26 - 0,48 21 Bank Tabungan Pensiunan Nasional, Tbk 4.826.738 1.649.239 3.177.499 5.617.198 0,57 1.382.216 2,30 1.795.283 0,56 3,43 22 Bank Victoria Internasional, Tbk 267.142.971 28.615.057 238.527.914 1.212.113.645 0,20 6.843.447 34,85 231.684.467 0,97 36,02 23 BPD Jawa Barat dan Banten Tbk 3.301.377 1.263.831 2.037.546 7.358.703 0,28 762.652 2,67 1.274.894 0,63 3,57 24 Bank Capital Indonesia, Tbk 149.597 73.695 75.902 608.788 0,12 45.395 1,67 30.507 0,40 2,20 25 Bank Windu Kentjana Internasional, Tbk. 215.570 90.058 125.512 557.634 0,23 106.988 1,17 18.524 0,15 1,55
(19)
LAMPIRAN 18
VAICTM Perusahaan Perbankan Periode 2012
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
1 Bank Mandiri (Persero), Tbk 41.591.486 10.867.312 30.724.174 116.912.939 0,26 8.045.716 3,82 22.678.458 0,74 4,82 2 Bank Negara Indonesia (Persero), Tbk 23.904.804 7.161.237 16.743.567 43.525.291 0,38 5.577.867 3,00 11.165.700 0,67 4,05 3 Bank Rakyat Indonesia (Persero), Tbk 44.873.498 9.885.485 34.988.013 64.881.779 0,54 9.605.547 3,64 25.382.466 0,73 4,91 4 Bank Tabungan Negara (Persero), Tbk 5.298.313 1.726.623 3.571.690 10.278.871 0,35 1.486.938 2,40 2.084.752 0,58 3,33 5 Bank Rakyat Indonesia Agroniaga, Tbk 230.358.354 68.892.454 161.465.900 371.924.556 0,43 72.325.131 2,23 89.140.769 0,55 3,22 6 Bank Artha Graha Internasional, Tbk 1.082.707 457.239 625.468 2.611.823 0,24 318.096 1,97 307.372 0,49 2,70 7 Bank Bukopin,Tbk 3.125.455 1.179.296 1.946.159 4.996.742 0,39 720.481 2,70 1.225.678 0,63 3,72 8 Bank Bumi Arta Tbk 206.100.112.419 62.311.903.754 143.788.208.665 996.499.242.927 0,14 73.524.245.224 1,96 70.263.963.441 0,49 2,59 9 Bank Central Asia , Tbk 27.613.956 7.203.422 20.410.534 52.926.953 0,39 6.154.966 3,32 14.255.568 0,70 4,40 10 Bank CIMB Niaga, Tbk 12.424.529 3.174.762 9.249.767 22.651.912 0,41 2.881.704 3,21 6.368.063 0,69 4,31 11 Bank Danamon Indonesia,Tbk 18.035.169 6.688.934 11.346.235 28.733.311 0,39 5.163.381 2,20 6.182.854 0,54 3,14 12 Bank Mayapada Internasional, Tbk 921.043.888 223.891.008 697.152.880 1.845.739.034 0,38 259.726.649 2,68 437.426.231 0,63 3,69 13 Bank Mega, Tbk 4.309.678 1.606.990 2.702.688 6.262.821 0,43 1.164.165 2,32 1.538.523 0,57 3,32 14 Bank Nusantara Parahyangan, Tbk 423.043.906 156.363.717 266.680.189 661.259.661 0,40 153.001.908 1,74 113.678.281 0,43 2,57 15 Bank OCBC NISP, Tbk 3.401.881 768.705 2.633.176 8.951.476 0,29 1.172.793 2,25 1.460.383 0,55 3,09 16 Pan Indonesia Bank, Tbk 7.302.477 1.408.051 5.894.426 176.477.765 0,03 1.099.771 5,36 4.794.655 0,81 6,21 17 Bank Permata Tbk 5.916.987 2.225.949 3.691.038 12.495.534 0,30 1.939.294 1,90 1.751.744 0,47 2,67 18 Bank Sinarmas, Tbk 951.342 438.802 512.540 1.825.608 0,28 227.061 2,26 285.479 0,56 3,10 19 Bank Of India Indonesia, Tbk 120.623.722.695 18.871.902.220 101.751.820.475 373.769.097.120 0,27 28.739.952.570 3,54 73.011.867.905 0,72 4,53 20 Bank Pundi Indonesia, Tbk 1.098.206 247.541 850.665 654.184 1,30 606.499 1,40 244.166 0,29 2,99 21 Bank Tabungan Pensiunan Nasional, Tbk 6.353.919 2.013.190 4.340.729 7.733.927 0,56 1.853.571 2,34 2.487.158 0,57 3,48 22 Bank Victoria Internasional, Tbk 423.804.263 75.411.168 348.393.095 1.469.192.278 0,24 112.406.003 3,10 235.987.092 0,68 4,01 23 BPD Jawa Barat dan Banten Tbk 3.985.737 1.599.156 2.386.581 9.076.264 0,26 967.340 2,47 1.419.241 0,59 3,32 24 Bank Capital Indonesia, Tbk 472.067 82.017 390.050 657.788 0,59 57.766 6,75 332.284 0,85 8,20
(20)
LAMPIRAN 19
VAICTM Perusahaan Perbankan Periode 2013
No Bank VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
1 Bank Mandiri (Persero), Tbk 50.089.269 12.069.650 38.019.619 136.364.274 0,28 9.431.337 4,03 28.588.282 0,75 5,06 2 Bank Negara Indonesia (Persero), Tbk 28.499.185 8.488.812 20.010.373 47.683.505 0,42 6.083.876 3,29 13.926.497 0,70 4,40 3 Bank Rakyat Indonesia (Persero), Tbk 52.454.730 9.895.583 42.559.147 79.327.422 0,54 12.231.994 3,48 30.327.153 0,71 4,73 4 Bank Tabungan Negara (Persero), Tbk 6.417.306 2.064.980 4.352.326 11.556.753 0,38 1.613.152 2,70 2.739.174 0,63 3,70 5 Bank Rakyat Indonesia Agroniaga, Tbk 275.833.025 94.788.857 181.044.168 836.906.513 0,22 85.284.052 2,12 95.760.116 0,53 2,87 6 Bank Artha Graha Internasional, Tbk 1.047.046 489.870 557.176 2.719.276 0,20 365.203 1,53 191.973 0,34 2,08 7 Bank Bukopin,Tbk 3.229.516 1.286.212 1.943.304 6.213.369 0,31 873.391 2,23 1.069.913 0,55 3,09 8 Bank Bumi Arta Tbk 229.703.019.677 76.714.917.338 152.988.102.339 564.402.771.361 0,27 87.553.172.862 1,75 65.434.929.477 0,43 2,45 9 Bank Central Asia , Tbk 33.725.807 9.800.526 23.925.281 65.410.580 0,37 6.864.614 3,49 17.060.667 0,71 4,56 10 Bank CIMB Niaga, Tbk 12.740.501 3.265.949 9.474.552 25.886.687 0,37 3.229.054 2,93 6.245.498 0,66 3,96 11 Bank Danamon Indonesia,Tbk 19.174.012 7.855.963 11.318.049 31.552.983 0,36 5.712.891 1,98 5.605.158 0,50 2,84 12 Bank Mayapada Internasional, Tbk 1.109.478.517 258.541.422 850.937.095 2.412.324.121 0,35 302.880.359 2,81 548.056.736 0,64 3,81 13 Bank Mega, Tbk 3.599.698 1.869.661 1.730.037 6.118.505 0,28 1.122.177 1,54 607.860 0,35 2,18 14 Bank Nusantara Parahyangan, Tbk 7.214.507 2.095.694 5.118.813 19.958.433 0,26 1.376.420 3,72 3.742.393 0,73 4,71 15 Bank OCBC NISP, Tbk 4.018.318 857.495 3.160.823 13.496.552 0,23 1.357.879 2,33 1.802.944 0,57 3,13 16 Pan Indonesia Bank, Tbk 1.352.376 2.095.694 - 743.318 19.958.433 - 0,04 1.376.420 - 0,54 - 2.119.738 2,85 2,27 17 Bank Permata Tbk 6.750.646 1.856.320 4.894.326 33.642.583 0,15 2.270.091 2,16 2.624.235 0,54 2,84 18 Bank Sinarmas, Tbk 1.927.950 533.538 1.394.412 2.754.260 0,51 281.952 4,95 1.112.460 0,80 6,25 19 Bank Of India Indonesia, Tbk 305.438.403.143 21.878.677.536 283.559.725.607 454.861.542.163 0,62 32.868.583.000 8,63 250.691.142.607 0,88 10,13 20 Bank Pundi Indonesia, Tbk 1.084.061 268.128 815.933 717.916 1,14 702.345 1,16 113.588 0,14 2,44 21 Bank Tabungan Pensiunan Nasional, Tbk 7.448.843 2.391.511 5.057.332 9.907.865 0,51 2.179.574 2,32 2.877.758 0,57 3,40 22 Bank Victoria Internasional, Tbk 495.419.565 44.861.123 450.558.442 1.626.554.990 0,28 154.569.827 2,91 295.988.615 0,66 3,85 23 BPD Jawa Barat dan Banten Tbk 5.239.401 2.221.527 3.017.874 10.061.408 0,30 1.265.943 2,38 1.751.931 0,58 3,26 24 Bank Capital Indonesia, Tbk 572.269 69.671 502.598 906.390 0,55 73.119 6,87 429.479 0,85 8,28 25 Bank Windu Kentjana Internasional, Tbk. 320.414 100.204 220.210 1.035.379 0,21 115.755 1,90 104.455 0,47 2,59
(21)
LAMPIRAN 20
VAICTM Perusahaan Perbankan Periode 2014
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
1 Bank Mandiri (Persero), Tbk 56.500.809 14.526.320 41.974.489 158.020.049 0,27 10.848.031 3,87 31.126.458 0,74 4,88 2 Bank Negara Indonesia (Persero), Tbk 33.091.657 9.322.333 23.769.324 75.425.054 0,32 6.781.041 3,51 16.988.283 0,71 4,54 3 Bank Rakyat Indonesia (Persero), Tbk 60.741.550 12.548.853 48.192.697 97.737.429 0,49 14.111.461 3,42 34.081.236 0,71 4,62 4 Bank Tabungan Negara (Persero), Tbk 6.359.401 2.445.885 3.913.516 12.206.406 0,32 1.595.409 2,45 2.318.107 0,59 3,37 5 Bank Rakyat Indonesia Agroniaga, Tbk 299.082.089 72.695.523 226.386.566 904.021.593 0,25 14.111.461 16,04 212.275.105 0,94 17,23 6 Bank Artha Graha Internasional, Tbk 1.047.046 489.870 557.176 2.719.276 0,20 365.203 1,53 191.973 0,34 2,08 7 Bank Bukopin,Tbk 3.418.205 1.436.800 1.981.405 6.821.480 0,29 879.894 2,25 1.101.511 0,56 3,10 8 Bank Bumi Arta Tbk 246.595.806.026 60.399.225.324 186.196.580.702 602.139.607.690 0,31 95.710.443.855 1,95 90.486.136.847 0,49 2,74 9 Bank Central Asia , Tbk 41.050.670 11.874.991 29.175.679 79.873.115 0,37 8.670.906 3,36 20.504.773 0,70 4,43 10 Bank CIMB Niaga, Tbk 12.819.379 3.549.241 9.270.138 28.447.694 0,33 3.281.221 2,83 5.988.917 0,65 3,80 11 Bank Danamon Indonesia,Tbk 18.443.029 8.568.995 9.874.034 33.017.524 0,30 5.810.672 1,70 4.063.362 0,41 2,41 12 Bank Mayapada Internasional, Tbk 1.260.731.529 308.395.808 952.335.721 2.852.233.795 0,33 373.916.653 2,55 578.419.068 0,61 3,49 13 Bank Mega, Tbk 4.141.403 2.397.949 1.743.454 6.956.675 0,25 1.098.074 1,59 645.380 0,37 2,21 14 Bank Nusantara Parahyangan, Tbk 478.734.978 153.785.607 324.949.371 1.138.101.488 0,29 194.540.695 1,67 130.408.676 0,40 2,36 15 Bank OCBC NISP, Tbk 4.487.959 1.021.233 3.466.726 14.907.176 0,23 1.468.683 2,36 1.998.043 0,58 3,17 16 Pan Indonesia Bank, Tbk 8.085.063 2.691.149 5.393.914 23.228.703 0,23 1.597.772 3,38 3.796.142 0,70 4,31 17 Bank Permata Tbk 7.419.603 3.103.289 4.316.314 17.094.536 0,25 2.270.091 1,90 2.046.223 0,47 2,63 18 Bank Sinarmas, Tbk 2.226.356 701.017 1.525.339 3.160.482 0,48 336.819 4,53 1.188.520 0,78 5,79 19 Bank Of India Indonesia, Tbk 208.789.712.844 25.000.588.598 183.789.124.246 560.587.547.047 0,33 35.846.735.712 5,13 147.942.388.534 0,80 6,26 20 Bank Pundi Indonesia, Tbk 928.201 273.845 654.356 636.146 1,03 679.612 0,96 - 25.256 - 0,04 1,95 21 Bank Tabungan Pensiunan Nasional, Tbk 7.780.303 2.730.304 5.049.999 14.264.837 0,35 2.514.957 2,01 2.535.042 0,50 2,86 22 Bank Victoria Internasional, Tbk 469.574.168 183.988.147 285.586.021 2.930.259.189 0,10 182.101.184 1,57 103.484.837 0,36 2,03 23 BPD Jawa Barat dan Banten Tbk 5.027.502 2.291.538 2.735.964 11.951.812 0,23 1.320.129 2,07 1.415.835 0,52 2,82 24 Bank Capital Indonesia, Tbk 252.263 63.153 189.110 974.193 0,19 89.480 2,11 99.630 0,53 2,83
(22)
LAMPIRAN 21
VAICTM Perusahaan Perbankan Periode 2015
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
1 Bank Mandiri (Persero), Tbk 66.878.851 16.377.888 50.500.963 173.864.704 0,29 12.376.655 4,08 38.124.308 0,75 5,13 2 Bank Negara Indonesia (Persero), Tbk 35.258.238 9.144.064 26.114.174 95.867.611 0,27 7.365.834 3,55 18.748.340 0,72 4,54 3 Bank Rakyat Indonesia (Persero), Tbk 70.688.808 14.676.538 56.012.270 113.127.179 0,50 16.599.158 3,37 39.413.112 0,70 4,57 4 Bank Tabungan Negara (Persero), Tbk 7.917.602 2.560.841 5.356.761 13.860.107 0,39 1.929.346 2,78 3.427.415 0,64 3,80 5 Bank Rakyat Indonesia Agroniaga, Tbk 411.002.818 88.829.630 322.173.188 1.352.412.425 0,24 122.368.410 2,63 199.804.778 0,62 3,49 6 Bank Artha Graha Internasional, Tbk 579.227 82.956 496.271 2.765.771 0,18 106.413 4,66 389.858 0,79 5,63 7 Bank Bukopin,Tbk 4.075.665 1.509.029 2.566.636 7.535.179 0,34 1.033.260 2,48 1.533.376 0,60 3,42 8 Bank Bumi Arta Tbk 296.310.191.354 91.139.716.133 205.170.475.221 1.233.868.290.690 0,17 82.062.787.841 2,50 123.107.687.380 0,60 3,27 9 Bank Central Asia , Tbk 47.876.172 15.490.549 32.385.623 92.427.346 0,35 9.728.509 3,33 22.657.114 0,70 4,38 10 Bank CIMB Niaga, Tbk 13.072.509 3.526.862 9.545.647 28.679.387 0,33 4.156.096 2,30 5.389.551 0,56 3,19 11 Bank Danamon Indonesia,Tbk 18.256.570 9.479.086 8.777.484 34.214.849 0,26 4.833.889 1,82 3.943.595 0,45 2,52 12 Bank Mayapada Internasional, Tbk 1.744.999.393 391.115.780 1.353.883.613 4.587.072.652 0,30 476.065.628 2,84 877.817.985 0,65 3,79 13 Bank Mega, Tbk 5.237.649 2.949.325 2.288.324 11.517.195 0,20 1.109.425 2,06 1.178.899 0,52 2,78 14 Bank Nusantara Parahyangan, Tbk 489.805.199 150.417.531 339.387.668 1.195.492.670 0,28 210.258.527 1,61 129.129.141 0,38 2,28 15 Bank OCBC NISP, Tbk 5.273.380 1.112.414 4.160.966 16.411.347 0,25 1.705.772 2,44 2.455.194 0,59 3,28 16 Pan Indonesia Bank, Tbk 8.219.214 2.695.017 5.524.197 30.806.209 0,18 1.736.244 3,18 3.787.953 0,69 4,05 17 Bank Permata Tbk 8.349.469 2.154.402 6.195.067 18.812.844 0,33 2.223.497 2,79 3.971.570 0,64 3,76 18 Bank Sinarmas, Tbk 1.931.268 805.304 1.125.964 3.682.280 0,31 423.959 2,66 702.005 0,62 3,59 19 Bank Of India Indonesia, Tbk 222.046 162.454 59.592 1.172.867 0,05 35.729 1,67 23.863 0,40 2,12 20 Bank Pundi Indonesia, Tbk 482.838 347.736 135.102 560.308 0,24 409.222 0,33 - 274.120 - 2,03 - 1,46 21 Bank Tabungan Pensiunan Nasional, Tbk 7.082.758 1.997.960 5.084.798 13.416.086 0,38 2.159.138 2,36 2.925.660 0,58 3,31 22 Bank Victoria Internasional, Tbk 559.793.834 300.934.107 258.859.727 3.219.095.826 0,08 166.032.115 1,56 92.827.612 0,36 2,00 23 BPD Jawa Barat dan Banten Tbk 5.542.031 1.960.725 3.581.306 12.628.959 0,28 1.770.009 2,02 1.811.297 0,51 2,81 24 Bank Capital Indonesia, Tbk 336.057 95.145 240.912 1.053.416 0,23 119.837 2,01 121.075 0,50 2,74 25 Bank Windu Kentjana Internasional, Tbk. 451.081 110.183 340.898 1.413.732 0,24 161.207 2,11 179.691 0,53 2,88
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Tahun Perusahaan ROA ROE CAPITALGAIN VACA VAHU STVA VAIC 2011 Bank Mandiri 2.30 20.26 0.04 0.26 3.81 0.74 4.81 2012 Bank Mandiri 2.52 20.96 0.20 0.26 3.00 0.67 4.05 2013 Bank Mandiri 2.57 21.21 -0.03 0.28 4.03 0.75 5.06 2014 Bank Mandiri 2.42 19.70 0.37 0.27 3.87 0.74 4.88 2015 Bank Mandiri 2.32 17.70 -0.14 0.29 4.08 0.75 5.13 2011 Bank Negara Indonesia 1.94 15.35 -0.02 0.39 2.92 0.66 3.96 2012 Bank Negara Indonesia 2.11 16.19 -0.03 0.38 3.00 0.67 4.05 2013 Bank Negara Indonesia 2.34 19.00 0.07 0.42 3.29 0.70 4.40 2014 Bank Negara Indonesia 2.60 17.75 0.54 0.32 3.51 0.71 4.54 2015 Bank Negara Indonesia 1.80 11.65 -0.18 0.27 3.55 0.72 4.54 2011 Bank Rakyat Indonesia 3.21 30.28 -0.36 0.64 3.66 0.73 5.02 2012 Bank Rakyat Indonesia 3.39 28.80 0.03 0.54 3.64 0.73 4.91 2013 Bank Rakyat Indonesia 3.18 25.11 0.04 0.54 3.48 0.71 4.73 2014 Bank Rakyat Indonesia 3.02 24.82 0.61 0.49 3.42 0.71 4.62 2015 Bank Rakyat Indonesia 2.89 22.46 -0.02 0.50 3.37 0.70 4.57 2011 Bank Tabungan Negara 1.26 15.28 -0.26 0.40 2.19 0.54 3.13 2012 Bank Tabungan Negara 1.22 13.27 0.20 0.35 2.40 0.58 3.33 2013 Bank Tabungan Negara 1.19 13.51 -0.40 0.38 2.70 0.63 3.70 2014 Bank Tabungan Negara 0.77 9.14 0.39 0.32 2.45 0.59 3.37 2015 Bank Tabungan Negara 1.08 13.35 0.07 0.39 2.78 0.64 3.80 2011 Bank Rakyat Indonesia Agroniaga 0.94 9.45 -0.30 0.28 1.37 0.27 1.92 2012 Bank Rakyat Indonesia Agroniaga 0.82 8.88 0.25 0.43 2.23 0.55 3.22 2013 Bank Rakyat Indonesia Agroniaga 1.02 6.27 -0.20 0.22 2.12 0.53 2.87 2014 Bank Rakyat Indonesia Agroniaga 0.97 6.86 -0.13 0.25 16.04 0.94 17.23 2015 Bank Rakyat Indonesia Agroniaga 0.96 5.95 -0.06 0.24 2.63 0.62 3.49 2011 Bank Artha Graha Internasional 0.33 5.47 -0.10 0.09 1.38 0.28 1.75 2012 Bank Artha Graha Internasional 1.07 8.65 0.16 0.24 1.97 0.49 2.70 2013 Bank Artha Graha Internasional 1.07 8.65 -0.18 0.20 1.53 0.34 2.08 2014 Bank Artha Graha Internasional 0.47 4.07 -0.13 0.20 1.53 0.34 2.08 2015 Bank Artha Graha Internasional 0.28 2.58 -0.19 0.18 4.66 0.79 5.63 2011 Bank Bukopin 1.30 16.95 -0.11 0.38 2.74 0.63 3.76 2012 Bank Bukopin 1.27 16.71 0.07 0.39 2.70 0.63 3.72 2013 Bank Bukopin 1.35 15.04 0.00 0.31 2.23 0.55 3.09 2014 Bank Bukopin 0.92 10.65 0.21 0.29 2.25 0.56 3.10 2015 Bank Bukopin 1.02 12.80 -0.07 0.34 2.48 0.60 3.42 2011 Bank Bumi Arta 1.44 8.95 -0.15 0.23 1.86 0.46 2.55 2012 Bank Bumi Arta 1.64 10.93 0.19 0.14 1.96 0.49 2.59
(24)
2013 Bank Bumi Arta 1.39 9.96 -0.05 0.27 1.75 0.43 2.45 2014 Bank Bumi Arta 1.01 8.61 0.01 0.31 1.95 0.49 2.74 2015 Bank Bumi Arta 0.87 4.62 0.20 0.17 2.50 0.60 3.27 2011 Bank Central Asia 2.83 25.74 0.25 0.43 3.52 0.72 4.67 2012 Bank Central Asia 2.65 22.58 0.14 0.39 3.32 0.70 4.40 2013 Bank Central Asia 2.87 22.29 0.05 0.37 3.49 0.71 4.56 2014 Bank Central Asia 3.00 21.24 0.37 0.37 3.36 0.70 4.43 2015 Bank Central Asia 3.03 20.12 0.01 0.35 3.33 0.70 4.38 2011 Bank CIMB Niaga 1.90 17.29 -0.36 0.39 3.23 0.69 4.31 2012 Bank CIMB Niaga 2.15 18.76 -0.10 0.41 3.21 0.69 4.31 2013 Bank CIMB Niaga 1.96 16.60 -0.16 0.37 2.93 0.66 3.96 2014 Bank CIMB Niaga 1.01 8.24 -0.09 0.33 2.83 0.65 3.80 2015 Bank CIMB Niaga 0.18 1.49 -0.29 0.33 2.30 0.56 3.19 2011 Bank Danamon Indonesia 2.43 13.35 -0.28 0.37 2.19 0.54 3.10 2012 Bank Danamon Indonesia 2.64 14.33 0.38 0.39 2.20 0.54 3.14 2013 Bank Danamon Indonesia 2.26 13.18 -0.33 0.36 1.98 0.50 2.84 2014 Bank Danamon Indonesia 1.37 8.12 0.20 0.30 1.70 0.41 2.41 2015 Bank Danamon Indonesia 1.31 7.22 -0.29 0.26 1.82 0.45 2.52 2011 Bank Mayapada Internasional 1.32 10.30 0.08 0.29 2.17 0.54 3.00 2012 Bank Mayapada Internasional 1.53 14.26 1.38 0.38 2.68 0.63 3.69 2013 Bank Mayapada Internasional 1.60 15.97 -0.19 0.35 2.81 0.64 3.81 2014 Bank Mayapada Internasional 1.20 15.27 -0.32 0.33 2.55 0.61 3.49 2015 Bank Mayapada Internasional 1.38 14.22 0.04 0.30 2.84 0.65 3.79
2011 Bank Mega 1.73 22.01 0.10 0.45 2.06 0.51 3.03
2012 Bank Mega 2.11 21.99 -0.04 0.43 2.32 0.57 3.32
2013 Bank Mega 0.79 8.58 -0.39 0.28 1.54 0.35 2.18
2014 Bank Mega 0.90 8.61 -0.02 0.25 1.59 0.37 2.21
2015 Bank Mega 1.54 9.14 0.64 0.20 2.06 0.52 2.78
2011 Bank Nusantara Parahyangan 1.04 11.69 0.06 0.39 2.01 0.50 2.90 2012 Bank Nusantara Parahyangan 1.04 13.12 0.00 0.40 1.74 0.43 2.57 2013 Bank Nusantara Parahyangan 1.05 10.00 0.14 0.26 3.72 0.73 4.71 2014 Bank Nusantara Parahyangan 1.02 8.48 0.56 0.29 1.67 0.40 2.36 2015 Bank Nusantara Parahyangan 0.78 5.59 -0.19 0.28 1.61 0.38 2.28 2011 Bank OCBC NISP 1.26 11.42 -0.36 0.33 2.27 0.56 3.15 2012 Bank OCBC NISP 1.16 10.23 0.42 0.29 2.25 0.55 3.09 2013 Bank OCBC NISP 1.17 8.47 -0.20 0.23 2.33 0.57 3.13 2014 Bank OCBC NISP 1.29 8.94 0.11 0.23 3.38 0.70 4.31 2015 Bank OCBC NISP 1.25 9.15 -0.06 0.25 2.44 0.59 3.28
(25)
2011 Bank Pan Indonesia 1.65 12.92 -0.32 0.67 12.11 0.92 13.70 2012 Bank Pan Indonesia 1.53 12.91 -0.19 0.03 5.36 0.81 6.21 2013 Bank Pan Indonesia 1.50 12.30 0.05 -0.04 -0.54 2.85 2.27 2014 Bank Pan Indonesia 1.50 11.12 0.77 0.23 3.38 0.70 4.31 2015 Bank Pan Indonesia 0.86 5.09 -0.79 0.18 3.18 0.69 4.05 2011 Bank Permata 1.14 12.66 -0.24 0.32 1.95 0.49 2.76 2012 Bank Permata 1.04 10.95 -0.03 0.30 1.90 0.47 2.67 2013 Bank Permata 0.96 11.23 -0.05 0.15 2.16 0.54 2.84 2014 Bank Permata 0.86 9.28 0.19 0.25 1.90 0.47 2.63 2015 Bank Permata 0.14 1.31 -0.37 0.33 2.79 0.64 3.76 2011 Bank Sinarmas 0.68 8.70 -0.33 0.42 1.39 0.28 2.10 2012 Bank Sinarmas 1.50 12.48 -0.17 0.28 2.26 0.56 3.10 2013 Bank Sinarmas 1.27 8.03 0.07 0.51 4.95 0.80 6.25 2014 Bank Sinarmas 0.73 4.90 0.41 0.48 4.53 0.78 5.79 2015 Bank Sinarmas 0.66 5.05 0.16 0.31 2.66 0.62 3.59 2011 Bank Of India Indonesia 2.16 14.71 0.00 0.25 3.19 0.69 4.12 2012 Bank Of India Indonesia 2.26 17.92 1.60 0.27 3.54 0.72 4.53 2013 Bank Of India Indonesia 2.25 17.83 -0.58 0.62 8.63 0.88 10.13 2014 Bank Of India Indonesia 2.04 18.94 0.69 0.33 5.13 0.80 6.26 2015 Bank Of India Indonesia 0.73 4.01 2.27 0.05 1.67 0.40 2.12 2011 Bank Pundi Indonesia 0.78 7.16 -0.28 0.34 0.44 -1.26 -0.48 2012 Bank Pundi Indonesia 0.61 7.16 0.03 1.30 1.40 0.29 2.99 2013 Bank Pundi Indonesia 1.07 13.37 -0.30 1.14 1.16 0.14 2.44 2014 Bank Pundi Indonesia 1.32 18.73 -0.05 1.03 0.96 -0.04 1.95 2015 Bank Pundi Indonesia 5.55 106.60 -0.34 0.24 0.33 -2.03 -1.46 2011
Bank Tabungan Pensiunan
Nasional 3.00 24.92 -0.74 0.57 2.30 0.56 3.43
2012
Bank Tabungan Pensiunan
Nasional 3.35 25.59 0.54 0.56 2.34 0.57 3.48
2013
Bank Tabungan Pensiunan
Nasional 3.06 21.51 -0.18 0.51 2.32 0.57 3.40
2014
Bank Tabungan Pensiunan
Nasional 2.49 15.50 -0.08 0.35 2.01 0.50 2.86
2015
Bank Tabungan Pensiunan
Nasional 2.16 12.59 -0.39 0.38 2.36 0.58 3.31
2011 Bank Victoria Internasional 1.59 15.46 -0.19 0.20 34.85 0.97 36.02 2012 Bank Victoria Internasional 1.43 13.99 -0.09 0.24 3.10 0.68 4.01 2013 Bank Victoria Internasional 1.28 15.03 0.07 0.28 2.91 0.66 3.85 2014 Bank Victoria Internasional 0.49 6.01 -0.04 0.10 1.57 0.36 2.03 2015 Bank Victoria Internasional 0.40 4.45 -0.13 0.08 1.56 0.36 2.00 2011 BPD Jawa Barat dan Banten 1.77 17.87 -0.37 0.28 2.67 0.63 3.57
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2012 BPD Jawa Barat dan Banten 1.94 20.49 0.16 0.26 2.47 0.59 3.32 2013 BPD Jawa Barat dan Banten 1.48 15.81 -0.16 0.30 2.38 0.58 3.26 2014 BPD Jawa Barat dan Banten 1.48 15.81 -0.18 0.23 2.07 0.52 2.82 2015 BPD Jawa Barat dan Banten 1.56 17.80 0.03 0.28 2.02 0.51 2.81 2011 Bank Capital Indonesia 0.59 4.57 0.57 0.12 1.67 0.40 2.20 2012 Bank Capital Indonesia 0.84 7.25 -0.25 0.59 6.75 0.85 8.20 2013 Bank Capital Indonesia 0.99 7.78 -0.27 0.55 6.87 0.85 8.28 2014 Bank Capital Indonesia 0.81 7.65 0.09 0.19 2.11 0.53 2.83 2015 Bank Capital Indonesia 0.75 8.62 1.14 0.23 2.01 0.50 2.74 2011
Bank Windu Kentjana
Internasional 1.45 12.45 0.25 0.23 1.17 0.15 1.55 2012
Bank Windu Kentjana
Internasional 0.99 7.56 -0.05 0.21 1.90 0.47 2.59 2013
Bank Windu Kentjana
Internasional 0.99 7.56 -0.29 0.21 1.90 0.47 2.59 2014
Bank Windu Kentjana
Internasional 0.54 4.33 0.61 0.16 1.52 0.34 2.03 2015
Bank Windu Kentjana
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Transformasi Data dengan Reverse Score
Tahun Perusahaan ROA ROE CAPITAL
GAIN VACA VAHU STVA VAIC
2011 Bank Mandiri 3.25 8.63 4.23 1.04 3.10 2.11 31.21
2012 Bank Mandiri 3.03 8.56 4.07 1.04 3.19 2.18 31.97
2013 Bank Mandiri 2.98 8.54 4.30 1.02 3.08 2.10 30.96
2014 Bank Mandiri 3.13 8.69 3.90 1.03 3.10 2.11 31.15
2015 Bank Mandiri 3.23 8.89 4.41 1.01 3.08 2.10 30.90
2011 Bank Negara Indonesia 3.61 9.12 4.29 0.91 3.19 2.19 32.06 2012 Bank Negara Indonesia 3.43 9.04 4.29 0.92 3.19 2.18 31.97 2013 Bank Negara Indonesia 3.21 8.76 4.20 0.88 3.16 2.16 31.62 2014 Bank Negara Indonesia 2.95 8.88 3.72 0.99 3.13 2.14 31.49 2015 Bank Negara Indonesia 3.75 9.49 4.45 1.03 3.13 2.13 31.49 2011 Bank Rakyat Indonesia 2.34 7.63 4.63 0.66 3.12 2.13 31.00 2012 Bank Rakyat Indonesia 2.16 7.78 4.24 0.76 3.12 2.13 31.12 2013 Bank Rakyat Indonesia 2.37 8.15 4.23 0.76 3.14 2.14 31.29 2014 Bank Rakyat Indonesia 2.53 8.18 3.66 0.81 3.14 2.14 31.41 2015 Bank Rakyat Indonesia 2.66 8.41 4.29 0.81 3.15 2.15 31.45 2011 Bank Tabungan Negara 4.29 9.13 4.53 0.90 3.27 2.31 32.89 2012 Bank Tabungan Negara 4.33 9.33 4.07 0.95 3.25 2.27 32.69 2013 Bank Tabungan Negara 4.36 9.31 4.67 0.92 3.22 2.22 32.32 2014 Bank Tabungan Negara 4.78 9.75 3.88 0.98 3.24 2.26 32.66 2015 Bank Tabungan Negara 4.47 9.32 4.19 0.91 3.21 2.21 32.22 2011 Bank Rakyat Indonesia Agroniaga 4.61 9.71 4.57 1.02 3.35 2.58 34.10 2012 Bank Rakyat Indonesia Agroniaga 4.73 9.77 4.02 0.87 3.26 2.30 32.80 2013 Bank Rakyat Indonesia Agroniaga 4.53 10.03 4.47 1.08 3.27 2.32 33.15 2014 Bank Rakyat Indonesia Agroniaga 4.58 9.97 4.40 1.05 1.88 1.91 18.79 2015 Bank Rakyat Indonesia Agroniaga 4.59 10.06 4.33 1.06 3.22 2.23 32.53 2011 Bank Artha Graha Internasional 5.22 10.11 4.37 1.21 3.35 2.57 34.27 2012 Bank Artha Graha Internasional 4.48 9.79 4.11 1.06 3.29 2.36 33.33 2013 Bank Artha Graha Internasional 4.48 9.79 4.45 1.10 3.33 2.51 33.95 2014 Bank Artha Graha Internasional 5.08 10.25 4.40 1.10 3.33 2.51 33.95 2015 Bank Artha Graha Internasional 5.27 10.40 4.46 1.12 3.02 2.07 30.39
2011 Bank Bukopin 4.25 8.96 4.38 0.92 3.21 2.22 32.26
2012 Bank Bukopin 4.28 8.99 4.20 0.91 3.22 2.22 32.30
2013 Bank Bukopin 4.20 9.16 4.27 0.99 3.26 2.30 32.93
2014 Bank Bukopin 4.63 9.59 4.06 1.01 3.26 2.30 32.92
(28)
2011 Bank Bumi Arta 4.11 9.76 4.42 1.07 3.30 2.39 33.47 2012 Bank Bumi Arta 3.91 9.57 4.08 1.16 3.29 2.36 33.43 2013 Bank Bumi Arta 4.16 9.66 4.32 1.03 3.31 2.42 33.58 2014 Bank Bumi Arta 4.54 9.80 4.26 0.99 3.29 2.37 33.28 2015 Bank Bumi Arta 4.68 10.20 4.07 1.13 3.24 2.25 32.76 2011 Bank Central Asia 2.72 8.09 4.02 0.87 3.13 2.14 31.35 2012 Bank Central Asia 2.90 8.40 4.13 0.91 3.15 2.15 31.62 2013 Bank Central Asia 2.68 8.43 4.21 0.93 3.14 2.14 31.46 2014 Bank Central Asia 2.55 8.54 3.90 0.94 3.15 2.15 31.59 2015 Bank Central Asia 2.52 8.65 4.25 0.95 3.15 2.15 31.64 2011 Bank CIMB Niaga 3.65 8.93 4.63 0.91 3.16 2.16 31.72 2012 Bank CIMB Niaga 3.40 8.78 4.37 0.89 3.16 2.16 31.72 2013 Bank CIMB Niaga 3.59 9.00 4.43 0.93 3.19 2.19 32.06 2014 Bank CIMB Niaga 4.54 9.84 4.36 0.97 3.20 2.21 32.23 2015 Bank CIMB Niaga 5.37 10.51 4.56 0.97 3.26 2.29 32.83 2011 Bank Danamon Indonesia 3.12 9.32 4.55 0.93 3.27 2.31 32.92 2012 Bank Danamon Indonesia 2.91 9.23 3.89 0.91 3.27 2.31 32.89 2013 Bank Danamon Indonesia 3.29 9.34 4.60 0.94 3.29 2.36 33.19 2014 Bank Danamon Indonesia 4.18 9.85 4.07 1.00 3.32 2.44 33.61 2015 Bank Danamon Indonesia 4.24 9.94 4.56 1.04 3.30 2.40 33.50 2011 Bank Mayapada Internasional 4.23 9.63 4.19 1.01 3.27 2.31 33.02 2012 Bank Mayapada Internasional 4.02 9.23 2.89 0.92 3.22 2.22 32.33 2013 Bank Mayapada Internasional 3.95 9.06 4.46 0.95 3.20 2.21 32.22 2014 Bank Mayapada Internasional 4.35 9.13 4.58 0.97 3.23 2.24 32.53 2015 Bank Mayapada Internasional 4.17 9.24 4.23 1.01 3.20 2.20 32.24
2011 Bank Mega 3.82 8.46 4.17 0.85 3.28 2.34 33.00
2012 Bank Mega 3.44 8.46 4.31 0.87 3.25 2.28 32.70
2013 Bank Mega 4.76 9.80 4.66 1.02 3.33 2.50 33.85
2014 Bank Mega 4.65 9.80 4.29 1.05 3.33 2.48 33.81
2015 Bank Mega 4.01 9.75 3.63 1.10 3.28 2.34 33.25
2011 Bank Nusantara Parahyangan 4.51 9.49 4.21 0.91 3.28 2.35 33.12 2012 Bank Nusantara Parahyangan 4.51 9.35 4.27 0.90 3.31 2.43 33.45 2013 Bank Nusantara Parahyangan 4.50 9.66 4.13 1.04 3.11 2.12 31.32 2014 Bank Nusantara Parahyangan 4.53 9.81 3.71 1.01 3.32 2.45 33.67 2015 Bank Nusantara Parahyangan 4.77 10.10 4.46 1.02 3.32 2.47 33.74 2011 Bank OCBC NISP 4.29 9.52 4.63 0.97 3.26 2.29 32.87 2012 Bank OCBC NISP 4.39 9.64 3.85 1.01 3.26 2.30 32.93 2013 Bank OCBC NISP 4.38 9.81 4.46 1.07 3.25 2.28 32.89
(29)
2014 Bank OCBC NISP 4.26 9.77 4.16 1.07 3.15 2.15 31.71 2015 Bank OCBC NISP 4.30 9.74 4.33 1.05 3.24 2.26 32.74 2011 Bank Pan Indonesia 3.90 9.37 4.58 0.63 2.27 1.93 22.33 2012 Bank Pan Indonesia 4.02 9.37 4.46 1.27 2.95 2.04 29.82 2013 Bank Pan Indonesia 4.05 9.43 4.22 1.34 3.54 0.00 33.75 2014 Bank Pan Indonesia 4.05 9.55 3.50 1.07 3.15 2.15 31.71 2015 Bank Pan Indonesia 4.69 10.15 5.05 1.12 3.17 2.17 31.98 2011 Bank Permata 4.41 9.39 4.51 0.98 3.29 2.36 33.26 2012 Bank Permata 4.51 9.56 4.30 1.00 3.30 2.38 33.35 2013 Bank Permata 4.59 9.54 4.31 1.15 3.27 2.32 33.19 2014 Bank Permata 4.69 9.73 4.07 1.05 3.30 2.38 33.40 2015 Bank Permata 5.41 10.53 4.64 0.97 3.21 2.21 32.27 2011 Bank Sinarmas 4.87 9.79 4.60 0.88 3.35 2.57 33.92 2012 Bank Sinarmas 4.05 9.41 4.43 1.02 3.26 2.29 32.93 2013 Bank Sinarmas 4.28 9.86 4.20 0.79 2.99 2.05 29.77 2014 Bank Sinarmas 4.82 10.17 3.86 0.82 3.03 2.07 30.23 2015 Bank Sinarmas 4.89 10.15 4.11 0.99 3.22 2.23 32.44 2011 Bank Of India Indonesia 3.39 9.19 4.27 1.05 3.17 2.17 31.90 2012 Bank Of India Indonesia 3.29 8.87 2.67 1.03 3.13 2.13 31.49 2013 Bank Of India Indonesia 3.30 8.88 4.85 0.68 2.62 1.97 25.89 2014 Bank Of India Indonesia 3.51 8.77 3.58 0.97 2.97 2.05 29.76 2015 Bank Of India Indonesia 4.82 10.26 4.27 1.25 3.32 2.45 33.90 2011 Bank Pundi Indonesia 4.77 9.94 4.55 0.96 3.44 4.11 36.50 2012 Bank Pundi Indonesia 4.94 9.94 4.23 1.30 3.35 2.56 33.03 2013 Bank Pundi Indonesia 4.48 9.32 4.57 0.16 3.37 2.71 33.59 2014 Bank Pundi Indonesia 4.23 8.79 4.32 0.27 3.39 2.89 34.07 2015 Bank Pundi Indonesia 5.55 10.66 4.61 1.06 3.45 4.88 37.48
2011
Bank Tabungan Pensiunan
Nasional 2.55 8.17 5.01 0.73 3.26 2.29 32.59
2012
Bank Tabungan Pensiunan
Nasional 2.20 8.10 3.72 0.74 3.25 2.28 32.55
2013
Bank Tabungan Pensiunan
Nasional 2.49 8.51 4.45 0.79 3.25 2.28 32.62
2014
Bank Tabungan Pensiunan
Nasional 3.06 9.11 4.35 0.95 3.28 2.35 33.16
2015
Bank Tabungan Pensiunan
Nasional 3.39 9.40 4.66 0.92 3.25 2.28 32.71
2011 Bank Victoria Internasional 3.96 9.11 4.46 1.10 3.49 1.88 36.02 2012 Bank Victoria Internasional 4.12 9.26 4.36 1.06 3.18 2.17 32.01 2013 Bank Victoria Internasional 4.27 9.16 4.20 1.02 3.19 2.19 32.17
(30)
2014 Bank Victoria Internasional 5.05 10.06 4.31 1.20 3.33 2.49 33.99 2015 Bank Victoria Internasional 5.15 10.21 4.39 1.22 3.33 2.49 34.02 2011 BPD Jawa Barat dan Banten 3.78 8.87 4.64 1.02 3.22 2.23 32.45 2012 BPD Jawa Barat dan Banten 3.61 8.61 4.10 1.04 3.24 2.26 32.70 2013 BPD Jawa Barat dan Banten 4.07 9.08 4.43 1.00 3.25 2.27 32.76 2014 BPD Jawa Barat dan Banten 4.07 9.08 4.45 1.07 3.28 2.33 33.20 2015 BPD Jawa Barat dan Banten 3.99 8.88 4.23 1.02 3.28 2.35 33.21 2011 Bank Capital Indonesia 4.96 10.20 3.70 1.18 3.32 2.45 33.82 2012 Bank Capital Indonesia 4.71 9.93 4.52 0.71 2.81 2.00 27.83 2013 Bank Capital Indonesia 4.56 9.88 4.53 0.75 2.80 2.00 27.74 2014 Bank Capital Indonesia 4.74 9.89 4.18 1.11 3.27 2.32 33.19 2015 Bank Capital Indonesia 4.80 9.80 3.13 1.07 3.28 2.35 33.28
2011
Bank Windu Kentjana
Internasional 4.10 9.41 4.01 1.08 3.37 2.70 34.48
2012
Bank Windu Kentjana
Internasional 4.56 9.90 4.32 1.09 3.30 2.38 33.43
2013
Bank Windu Kentjana
Internasional 4.56 9.90 4.55 1.09 3.30 2.38 33.43
2014
Bank Windu Kentjana
Internasional 5.01 10.23 3.65 1.14 3.33 2.51 34.00
2015
Bank Windu Kentjana
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Lampiran 23
Hasil Pengolahan Data Variabel ROA (Y1)
1. Regresi Data Panel Dengan Eviews a. Metode Pooled Least Square Dependent Variable: ROA?
Method: Pooled Least Squares Date: 08/19/16 Time: 19:20 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.902032 0.401711 4.734831 0.0000 VAHU? -0.033628 0.350660 -0.095899 0.9238 STVA? 0.660598 0.169229 3.903586 0.0002 C 0.797493 1.048058 0.760924 0.4482 R-squared 0.240577 Mean dependent var 4.058960 Adjusted R-squared 0.221748 S.D. dependent var 0.779374 S.E. of regression 0.687553 Akaike info criterion 2.120121 Sum squared resid 57.20020 Schwarz criterion 2.210627 Log likelihood -128.5075 Hannan-Quinn criter. 2.156889 F-statistic 12.77713 Durbin-Watson stat 0.509564 Prob(F-statistic) 0.000000
(32)
b. Metode Fixed Effect Model (FEM) Dependent Variable: ROA?
Method: Pooled Least Squares Date: 08/19/16 Time: 19:21 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 0.946956 0.270232 3.504235 0.0007 VAHU? -0.010902 0.207955 -0.052424 0.9583 STVA? 0.268943 0.119448 2.251558 0.0266 C 2.553703 0.657864 3.881808 0.0002 Fixed Effects (Cross)
_BankMandiri--C -0.939430
_BankNegaraIndonesia--C -0.605992 _BankRakyatIndonesia-C -1.402225 _BankTabunganNegara--C 0.438835 _BankRakyatIndonesiaAgroniaga--C 0.514887 _BankArthaGrahaInternasional--C 0.682643
_BankBukopin--C 0.345138
_BankBumiArta --C 0.109026 _BankCentralAsia--C -1.293781 _BankCIMBNiaga--C 0.114446 _BankDanamonIndonesia--C -0.518485 _BankMayapadaInternasional--C 0.103645
_BankMega--C 0.049847
_BankNusantaraParahyangan--C 0.485912
_BankOCBCNISP--C 0.219642
_BankPanIndonesia--C 0.146874
_BankPermata--C 0.601986
_BankSinarmas--C 0.607623
_BankOfIndiaIndonesia--C -0.381013 _BankPundiIndonesia--C 0.644670 _BankTabunganPensiunanNasional--C -1.179865 _BankVictoriaInternasional--C 0.328216 _BPDJawaBaratdanBanten--C -0.204937 _BankCapitalIndonesia--C 0.723052 _BankWinduKentjanaInternasional--C 0.409286
Effects Specification Cross-section fixed (dummy variables)
R-squared 0.838784 Mean dependent var 4.058960 Adjusted R-squared 0.793909 S.D. dependent var 0.779374 S.E. of regression 0.353814 Akaike info criterion 0.954307 Sum squared resid 12.14288 Schwarz criterion 1.587849 Log likelihood -31.64416 Hannan-Quinn criter. 1.211681 F-statistic 18.69175 Durbin-Watson stat 1.406464 Prob(F-statistic) 0.000000
(33)
c. Metode Random Effect Model (REM) Dependent Variable: ROA?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:21
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.040117 0.260455 3.993462 0.0001
VAHU? -0.001014 0.203859 -0.004974 0.9960
STVA? 0.320944 0.113968 2.816080 0.0057
C 2.311977 0.648139 3.567103 0.0005
Random Effects (Cross)
_BankMandiri--C -0.853741
_BankNegaraIndonesia--C -0.544480 _BankRakyatIndonesia-C -1.254820 _BankTabunganNegara--C 0.406112 _BankRakyatIndonesiaAgroniaga--C 0.469966 _BankArthaGrahaInternasional--C 0.605667
_BankBukopin--C 0.318107
_BankBumiArta --C 0.087163
_BankCentralAsia--C -1.169832
_BankCIMBNiaga--C 0.112443
_BankDanamonIndonesia--C -0.476930 _BankMayapadaInternasional--C 0.097454
_BankMega--C 0.039939
_BankNusantaraParahyangan--C 0.439881
_BankOCBCNISP--C 0.197132
_BankPanIndonesia--C 0.156585
_BankPermata--C 0.542893
_BankSinarmas--C 0.564228
_BankOfIndiaIndonesia--C -0.341840 _BankPundiIndonesia--C 0.552324 _BankTabunganPensiunanNasional--C -1.065913 _BankVictoriaInternasional--C 0.288927 _BPDJawaBaratdanBanten--C -0.192149 _BankCapitalIndonesia--C 0.665763 _BankWinduKentjanaInternasional--C 0.355120
Effects Specification
Cross-section random 0.514584 0.6790
Idiosyncratic random 0.353814 0.3210
Weighted Statistics
R-squared 0.186662 Mean dependent var 1.192973
(34)
S.E. of regression 0.368578 Sum squared resid 16.43778 F-statistic 9.256566 Durbin-Watson stat 1.072768 Prob(F-statistic) 0.000015
Unweighted Statistics
R-squared 0.186040 Mean dependent var 4.058960
Sum squared resid 61.30795 Durbin-Watson stat 0.287629
2. Pemilihan Metode Estimasi Regresi Data panel a. Uji Chow
Redundant Fixed Effects Tests Pool: MELIASNI
Test cross-section fixed effects
Effects Test Statistic d.f. Prob. Cross-section F 14.996988 (24,97) 0.0000 Cross-section Chi-square 193.726779 24 0.0000
Cross-section fixed effects test equation: Dependent Variable: ROA?
Method: Panel Least Squares Date: 08/19/16 Time: 19:22 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.902032 0.401711 4.734831 0.0000 VAHU? -0.033628 0.350660 -0.095899 0.9238 STVA? 0.660598 0.169229 3.903586 0.0002 C 0.797493 1.048058 0.760924 0.4482 R-squared 0.240577 Mean dependent var 4.058960 Adjusted R-squared 0.221748 S.D. dependent var 0.779374 S.E. of regression 0.687553 Akaike info criterion 2.120121 Sum squared resid 57.20020 Schwarz criterion 2.210627 Log likelihood -128.5075 Hannan-Quinn criter. 2.156889 F-statistic 12.77713 Durbin-Watson stat 0.509564 Prob(F-statistic) 0.000000
(35)
b. Uji Hausman
Correlated Random Effects - Hausman Test Pool: MELIASNI
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob. Cross-section random 13.308578 3 0.0040
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob. VACA? 0.946956 1.040117 0.005189 0.1959 VAHU? -0.010902 -0.001014 0.001687 0.8097 STVA? 0.268943 0.320944 0.001279 0.1459
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Lampiran 24
Hasil Pengolahan Data Variabel ROE (Y2)
1. Regresi Data Panel Dengan Eviews a. Metode Pooled Least Square
Dependent Variable: ROE? Method: Pooled Least Squares Date: 08/19/16 Time: 19:23 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.956053 0.307031 6.370855 0.0000 VAHU? -0.297593 0.268013 -1.110368 0.2690 STVA? 0.536449 0.129343 4.147486 0.0001 C 7.195968 0.801041 8.983266 0.0000 R-squared 0.308873 Mean dependent var 9.379120 Adjusted R-squared 0.291737 S.D. dependent var 0.624422 S.E. of regression 0.525503 Akaike info criterion 1.582557 Sum squared resid 33.41462 Schwarz criterion 1.673063 Log likelihood -94.90980 Hannan-Quinn criter. 1.619325 F-statistic 18.02544 Durbin-Watson stat 0.662935 Prob(F-statistic) 0.000000
(37)
b. Metode Fixed Effect Model (FEM) Dependent Variable: ROE?
Method: Pooled Least Squares Date: 08/19/16 Time: 19:05 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.361722 0.259294 5.251659 0.0000 VAHU? -0.241525 0.199537 -1.210427 0.2291 STVA? 0.272534 0.114613 2.377866 0.0194 C 8.200573 0.631236 12.99131 0.0000 Fixed Effects (Cross)
_BankMandiri--C -0.765051 _BankNegaraIndonesia--C -0.256214 _BankRakyatIndonesia-C -1.031218 _BankTabunganNegara--C 0.066071 _BankRakyatIndonesiaAgroniaga--C 0.429421 _BankArthaGrahaInternasional--C 0.478190 _BankBukopin--C -0.122424 _BankBumiArta --C 0.283232 _BankCentralAsia--C -0.856859 _BankCIMBNiaga--C 0.110892 _BankDanamonIndonesia--C 0.173076 _BankMayapadaInternasional--C -0.096874
_BankMega--C -0.133563
_BankNusantaraParahyangan--C 0.297422 _BankOCBCNISP--C 0.253181 _BankPanIndonesia--C 0.171177 _BankPermata--C 0.302604 _BankSinarmas--C 0.604492 _BankOfIndiaIndonesia--C -0.215165 _BankPundiIndonesia--C 0.394531 _BankTabunganPensiunanNasional--C -0.506203 _BankVictoriaInternasional--C 0.020733 _BPDJawaBaratdanBanten--C -0.536780 _BankCapitalIndonesia--C 0.568375 _BankWinduKentjanaInternasional--C 0.366954
Effects Specification Cross-section fixed (dummy variables)
R-squared 0.768765 Mean dependent var 9.379120 Adjusted R-squared 0.704401 S.D. dependent var 0.624422 S.E. of regression 0.339492 Akaike info criterion 0.871667 Sum squared resid 11.17974 Schwarz criterion 1.505209 Log likelihood -26.47918 Hannan-Quinn criter. 1.129042 F-statistic 11.94396 Durbin-Watson stat 1.429050 Prob(F-statistic) 0.000000
(38)
c. Metode Random Effect Model (REM) Dependent Variable: ROE?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:05
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.461099 0.243982 5.988559 0.0000 VAHU? -0.239051 0.193120 -1.237836 0.2182 STVA? 0.330516 0.106106 3.114971 0.0023 C 7.962862 0.607423 13.10925 0.0000 Random Effects (Cross)
_BankMandiri--C -0.646073 _BankNegaraIndonesia--C -0.208731 _BankRakyatIndonesia-C -0.850606 _BankTabunganNegara--C 0.061586 _BankRakyatIndonesiaAgroniaga--C 0.363144 _BankArthaGrahaInternasional--C 0.388714 _BankBukopin--C -0.101021 _BankBumiArta --C 0.228776 _BankCentralAsia--C -0.716337 _BankCIMBNiaga--C 0.102168 _BankDanamonIndonesia--C 0.144303 _BankMayapadaInternasional--C -0.079373
_BankMega--C -0.118703
_BankNusantaraParahyangan--C 0.249025 _BankOCBCNISP--C 0.211921 _BankPanIndonesia--C 0.167754 _BankPermata--C 0.250532 _BankSinarmas--C 0.522662 _BankOfIndiaIndonesia--C -0.177520 _BankPundiIndonesia--C 0.297841 _BankTabunganPensiunanNasional--C -0.417984 _BankVictoriaInternasional--C 0.007525 _BPDJawaBaratdanBanten--C -0.460802 _BankCapitalIndonesia--C 0.487600 _BankWinduKentjanaInternasional--C 0.293598
Effects Specification
Cross-section random 0.361366 0.5312
Idiosyncratic random 0.339492 0.4688
Weighted Statistics
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Adjusted R-squared 0.265349 S.D. dependent var 0.407642 S.E. of regression 0.349397 Sum squared resid 14.77149 F-statistic 15.92920 Durbin-Watson stat 1.124148 Prob(F-statistic) 0.000000
Unweighted Statistics
R-squared 0.280681 Mean dependent var 9.379120 Sum squared resid 34.77762 Durbin-Watson stat 0.477472
2. Pemilihan Metode Estimasi Regresi Data panel a. Uji Chow
Redundant Fixed Effects Tests Pool: MELIASNI
Test cross-section fixed effects
Effects Test Statistic d.f. Prob. Cross-section F 8.038284 (24,97) 0.0000 Cross-section Chi-square 136.861246 24 0.0000
Cross-section fixed effects test equation: Dependent Variable: ROE?
Method: Panel Least Squares Date: 08/19/16 Time: 19:06 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? 1.956053 0.307031 6.370855 0.0000 VAHU? -0.297593 0.268013 -1.110368 0.2690 STVA? 0.536449 0.129343 4.147486 0.0001 C 7.195968 0.801041 8.983266 0.0000 R-squared 0.308873 Mean dependent var 9.379120 Adjusted R-squared 0.291737 S.D. dependent var 0.624422 S.E. of regression 0.525503 Akaike info criterion 1.582557 Sum squared resid 33.41462 Schwarz criterion 1.673063 Log likelihood -94.90980 Hannan-Quinn criter. 1.619325 F-statistic 18.02544 Durbin-Watson stat 0.662935 Prob(F-statistic) 0.000000
b. Uji Hausman
Correlated Random Effects - Hausman Test Pool: MELIASNI
(40)
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob. Cross-section random 10.163421 3 0.0172
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob. VACA? 1.361722 1.461099 0.007706 0.2576 VAHU? -0.241525 -0.239051 0.002520 0.9607 STVA? 0.272534 0.330516 0.001878 0.1809
Lampiran 25
Hasil Pengolahan Data Variabel Capital Gain (Y3)
1. Regresi Data Panel Dengan Eviews a. Metode Pooled Least Square Dependent Variable: CAPITALGAIN?
Method: Pooled Least Squares Date: 08/19/16 Time: 19:53 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? -0.210121 0.141569 -1.484233 0.1410 VAHU? -0.071954 0.160183 -0.449198 0.6543 STVA? 0.137688 0.070836 1.943752 0.0548 C 4.370947 0.507173 8.618261 0.0000
R-squared 0.315256 Mean dependent var 6.172028 Adjusted R-squared 0.124658 S.D. dependent var 3.066047 S.E. of regression 0.357385 Sum squared resid 14.54838 F-statistic 1.654033 Durbin-Watson stat 2.471101 Prob(F-statistic) 0.039268
(41)
b. Metode Fixed Effect Model (FEM) Dependent Variable: CAPITALGAIN?
Method: Pooled Least Squares Date: 08/19/16 Time: 19:53 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob. VACA? -0.149673 0.094323 -1.586811 0.1152 VAHU? -0.035230 0.135190 -0.260596 0.7948 STVA? 0.140970 0.040656 3.467419 0.0007 C 4.205728 0.417695 10.06890 0.0000 Fixed Effects (Cross)
_BankMandiri--C -0.041064
_BankNegaraIndonesia--C -0.052204 _BankRakyatIndonesia-C -0.070128 _BankTabunganNegara--C 0.015525 _BankRakyatIndonesiaAgroniaga--C 0.103834 _BankArthaGrahaInternasional--C 0.125825
_BankBukopin--C 0.000437
(42)
_BankCentralAsia--C -0.144890
_BankCIMBNiaga--C 0.221939
_BankDanamonIndonesia--C 0.076844 _BankMayapadaInternasional--C -0.172600
_BankMega--C -0.045231
_BankNusantaraParahyangan--C -0.100217
_BankOCBCNISP--C 0.054250
_BankPanIndonesia--C 0.207971
_BankPermata--C 0.126242
_BankSinarmas--C -0.022440
_BankOfIndiaIndonesia--C -0.311362 _BankPundiIndonesia--C 0.015018 _BankTabunganPensiunanNasional--C 0.158908 _BankVictoriaInternasional--C 0.137153 _BPDJawaBaratdanBanten--C 0.134586 _BankCapitalIndonesia--C -0.239838 _BankWinduKentjanaInternasional--C -0.175476
Effects Specification Cross-section fixed (dummy variables)
Weighted Statistics
R-squared 0.127652 Mean dependent var 6.577511 Adjusted R-squared 0.106023 S.D. dependent var 3.434112 S.E. of regression 0.346749 Sum squared resid 12.38924 F-statistic 5.902030 Durbin-Watson stat 1.958718 Prob(F-statistic) 0.000857
Unweighted Statistics
R-squared 0.176153 Mean dependent var 4.250240 Sum squared resid 12.86955 Durbin-Watson stat 3.089952
(43)
c. Metode Random Effect Model (REM) Dependent Variable: CAPITALGAIN?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:54
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob. VACA? -0.261812 0.211616 -1.237206 0.2184 VAHU? -0.105368 0.184723 -0.570414 0.5695 STVA? 0.102187 0.089147 1.146273 0.2539 C 4.609885 0.552102 8.349692 0.0000 Random Effects (Cross)
_1--C 0.000000 _2--C 0.000000 _3--C 0.000000 _4--C 0.000000 _5--C 0.000000 _6--C 0.000000 _7--C 0.000000 _8--C 0.000000 _9--C 0.000000 _10--C 0.000000 _11--C 0.000000 _12--C 0.000000 _13--C 0.000000 _14--C 0.000000 _15--C 0.000000 _16--C 0.000000 _17--C 0.000000 _18--C 0.000000 _19--C 0.000000 _20--C 0.000000 _21--C 0.000000 _22--C 0.000000 _23--C 0.000000 _24--C 0.000000 _25--C 0.000000
Effects Specification
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7. Kepada seluruh teman-teman Manajemen Ekstensi, angkatan 2014 yang telah memberikan dukungan dan semangat dalam penyelesaian skripsi ini.
8. Kepada pihak-pihak lain baik keluarga, saudara, teman dan kolega yang tak dapat disebutkan satu per satu disini , saya pun turut mengucapkan terima kasih atas doa dan dukungan yang telah diberikan kepada saya sehingga skripsi saya dapat selesai dengan baik.
Akhir kata, penulis berharap semoga skripsi ini dapat bermanfaat bagi pembaca dan peneliti lainnya. Serta penulis berharap saran dan kritik yang membangun untuk menyempurkan skripsi ini.
Medan,September 2016 Penulis
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DAFTAR ISI
Halaman
ABSTRAK ... i
ABSTRACK ... ii
KATA PENGANTAR ... iii
DAFTAR ISI ... v
DAFTAR TABEL ... vii
DAFTAR GAMBAR ... viii
DAFTAR LAMPIRAN ... ix
BAB I PENDAHULUAN 1.1 Latar Belakang ... 1
1.2 Perumusan Masalah ... 9
1.3 Tujuan Penelitian ... 10
1.4 Manfaat Penelitian ... 11
BAB II TINJAUAN PUSTAKA 2.1 Uraian Teoritis ... 12
2.1.1 Resource Based Theory... 12
2.1.2 Teori Stakeholder (Stakeholder theory) ... 13
2.1.3 Intellectual Capital ... 14
2.1.4 Kemampulabaan ... 19
2.1.5 Capital Gain Saham ... 21
2.2 Penelitian Terdahulu ... 22
2.3 Kerangka Konseptual... 25
2.4 Hipotesis ... 29
BAB III METODE PENELITIAN 3.1 Jenis Penelitian ... 30
3.2 Tempat dan Waktu Penelitian ... 30
3.3 Batasan Operasional ... 30
3.4 Defenisi Operasional Variabel ... 31
3.5 Populasi dan Sampel ... 32
3.5.1 Populasi ... 32
3.5.2 Sampel... 33
3.6 Jenis Data dan Sumber Data ... 35
3.7 Metode Pengumpulan Data... 35
3.8 Teknik Analisis ... 35
3.8.1 Analisis Statistik Deskritif ... 35
3.8.2 Pemilihan Model Data Panel ... 36
3.8.3 Analisis Regresi Linear Berganda Data Panel ... 38
3.9 Pengujian Asumsi Klasik ... 39
3.9.1 Uji Multikolinieritas ... 39
3.9.2 Uji Autokorelasi ... 39
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3.9.3 Uji Heteroskedastisitas ... 40
3.10 Pengujian Hipotesis ... 41
3.10.1 Uji Signifikansi Parsial (Uji-t) ... 41
3.10.2 Uji Signifikansi Simultan (Uji-F) ... 41
3.10.3 Koefisien Determinasi (R2) ... 42
BAB IV HASIL DAN PEMBAHASAN 4.1 Gambaran Umum Objek Penelitian ... 43
4.2 Hasil Penelitian ... 52
4.2.1 Analisis Deskritif ... 52
4.2.1.1 Variabel Independen ... 53
4.2.1.2 Variabel Dependen ... 54
4.2.2 Pemilihan Metode Regresi Data Panel ... 55
4.2.2.1 Model 1 – Return on Asset (ROA) ... 55
4.2.2.2 Model 2 – Return on Equity (ROE) ... 58
4.2.2.3 Model 3 – Capital Gain ... 61
4.2.3 Pengujian Asumsi Klasik ... 64
4.2.3.1 Uji Multikolineritas ... 64
4.2.3.2 Uji Autokorelasi ... 65
4.2.3.3 Uji Heterokedastisitas ... 65
4.2.4 Pengujian Hipotesis ... 67
4.2.4.1 Pengujian Hipotesis – Model 1 ... 67
4.2.4.2 Pengujian Hipotesis – Model 2 ... 70
4.2.4.3 Pengujian Hipotesis – Model 3 ... 73
4.3 Pembahasan ... 76
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ... 87
5.2 Saran ... 88
DAFTAR PUSTAKA ... 89
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DAFTAR TABEL
No. Tabel Judul Halaman
2.1 Tinjauan Penelitian Terdahulu ... 23
3.1 Operasionalisasi Variabel ... 31
3.2 Kriteria Pengambilan Sampel ... 33
3.3 Daftar Sampel Penelitian Perusahaan Perbankan ... 34
4.1 Hasil Analisis Deskritif ... 53
4.2 Pengujian Pooled Least Square (PLS) – Model 1 ... 55
4.3 Estimasi dengan Pendekatan FEM – Model 1 ... 56
4.4 Estimasi dengan Pendekatan REM – Model 1 ... 56
4.5 Hasil Uji Chow – Model 1 ... 57
4.6 Hasil Uji Hausman – Model 1 ... 58
4.7 Pengujian Pooled Least Square (PLS) – Model 2 ... 58
4.8 Estimasi dengan Pendekatan FEM – Model 2 ... 59
4.9 Estimasi dengan Pendekatan REM – Model 2 ... 59
4.10 Hasil Uji Chow – Model 2 ... 60
4.11 Hasil Uji Hausman – Model 2 ... 61
4.12 Pengujian Pooled Least Square (PLS) – Model 3 ... 61
4.13 Estimasi dengan Pendekatan FEM – Model 3 ... 62
4.14 Estimasi dengan Pendekatan REM – Model 3 ... 62
4.15 Hasil Uji Chow – Model 3 ... 63
4.16 Hasil Uji Hausman – Model 3 ... 64
4.17 Hasil Uji Multikolinieritas – Model 1,2,3 ... 64
4.18 Hasil Uji Autokorelasi – Model 1,2, 3 ... 65
4.19 Hasil Uji Heterokedastisitas – Model 1 ... 66
4.20 Hasil Uji Heterokedastisitas – Model 2 ... 66
4.21 Hasil Uji Heterokedastisitas – Model 3 ... 67
4.22 Hasil Uji Regresi Fixed Effect Model (FEM) – Model 1 ... 68
4.23 Hasil Uji Regresi Fixed Effect Model (FEM) – Model 2 ... 71
4.24 Hasil Uji Regresi Fixed Effect Model (FEM) – Model 3 ... 73
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DAFTAR GAMBAR
No. Gambar Judul Halaman
1.1 Laba Bersih Perusahaan Perbankan Tahun 2011-2015... 2
1.2 Grafik Perkembangan ROA Industri Perbankan ... 3
1.3 Grafik Pergerakan Harga Saham Perbankan ... 6
2.1 Kerangka Konseptual Penelitian ... 26
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DAFTAR LAMPIRAN
Lampiran Judul Halaman
1 Return On Asset (ROA) Perusahaan Perbankan Tahun 2011 ... 92
2 Return On Asset (ROA) Perusahaan Perbankan Tahun 2012 ... 93
3 Return On Asset (ROA) Perusahaan Perbankan Tahun 2013 ... 94
4 Return On Asset (ROA) Perusahaan Perbankan Tahun 2014 ... 95
5 Return On Asset (ROA) Perusahaan Perbankan Tahun 2015 ... 96
6 Return On Equity (ROE) Perusahaan Perbankan Tahun 2011 ... 97
7 Return On Equity (ROE) Perusahaan Perbankan Tahun 2012 ... 98
8 Return On Equity (ROE) Perusahaan Perbankan Tahun 2013 ... 99
9 Return On Equity (ROE) Perusahaan Perbankan Tahun 2014 ... 100
10 Return On Equity (ROE) Perusahaan Perbankan Tahun 2015 ... 101
11 Harga Sahaam Perbankan Tahun 2010-2015 ... 102
12 Capital Gain Perusahaan Perbankan Tahun 2011 ... 103
13 Capital Gain Perusahaan Perbankan Tahun 2012 ... 104
14 Capital Gain Perusahaan Perbankan Tahun 2013 ... 105
15 Capital Gain Perusahaan Perbankan Tahun 2014 ... 106
16 Capital Gain Perusahaan Perbankan Tahun 2015 ... 107
17 VAICTM Perusahaan Perbankan Tahun 2011 ... 108
18 VAICTM Perusahaan Perbankan Tahun 2012 ... 109
19 VAICTM Perusahaan Perbankan Tahun 2013 ... 110
20 VAICTM Perusahaan Perbankan Tahun 2014 ... 111
21 VAICTM Perusahaan Perbankan Tahun 2015 ... 112
22 Tabulasi Data Variabel ... 113
23 Hasil Pengolahan Data Variabel ROA (Y1) ... 120
24 Hasil Pengolahan Data Variabel ROE (Y2) ... 124
25 Hasil Pengolahan Data Variabel Capital Gain (Y3) ... 128