Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014
LAMPIRAN
Universitas Sumatera Utara
Lampiran 1
Daftar ROAPerusahaan Perbankan Tahun 2012-2014
No Kode
Nama Perusahaan
.
1.
AGRO Bank Agroniaga
2.
BABP
Bank Bumiputera Indonesia Tbk
3.
BACA Bank Capital Indonesia Tbk
4.
BBCA Bank Central Asia Tbk
5.
BBKP
Bank Bukopin Tbk
6.
BBNI
Bank Negara Indonesia (Persero) Tbk
7
BBNP
Bank Nusantara Parahyangan Tbk
8.
BBRI
Bank Rakyat Indonesia (Persero) Tbk
9.
BCIC
Bank Century Intervest Corp Tbk
10. BDMN Bank Danamon Indonesia Tbk
11. BEKS
Bank Eksekutif Internasional Tbk
12. BJBR
Bank Jabar Banten Tbk
13. BKSW Bank Kesawan Tbk
14. BMRI
Bank Mandiri (Persero) Tbk
15. BNBA Bank Bumi Arta Tbk
16. BNGA Bank Niaga Tbk
17. BNII
Bank Internasional Indonesia Tbk
18. BNLI
Bank Permata Tbk
19. BSIM
Bank Sinar Mas Tbk
20. BSWD Bank SwadesiTbk
21. BTPN
Bank Tabungan Pensiunan Nasional Tbk
22. BVIC
Bank Victoria International Tbk
23. INPC
Bank Interpacific Tbk
24. MAYA Bank Mayapada International Tbk
25. MCOR Bank Multicor International Tbk
26. NISP
Bank NISP Tbk
27. NOBU Bank Nationalnobu Tbk
28. PNBN Bank Pan Indonesia Tbk
29. SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
2012
1.63
0.09
1.32
3.60
1.83
2.92
1.57
5.15
1.06
2.70
0.98
2.46
-0.81
3.55
2.47
3.18
1.62
1.70
1.74
3.14
4.70
2.17
0.66
2.41
2.04
1.79
0.59
1.96
3.57
ROA (%)
2013
1.66
0.93
1.59
3.80
1.75
3.36
1.58
5.03
-7.58
2.50
1.23
2.61
0.07
3.66
2.05
2.76
1.71
1.55
1.71
3.80
4.50
1.97
1.39
2.53
1.74
1.81
0.78
1.85
5.14
2014
1.53
0.82
1.33
3.90
1.33
3.49
1.32
4.74
-4.96
1.40
1.58
1.94
1.05
3.57
1.52
1.44
0.67
1.16
1.02
3.37
3.60
0.80
0.78
1.98
0.79
1.79
0.43
1.79
2.81
Universitas Sumatera Utara
Lampiran 2
Daftar Ukuran Dewan Komisaris Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA
Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN
Bank Pan Indonesia Tbk
SDRA
Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Dewan Komisaris
2012 2013 2014
3
3
3
4
2
3
3
3
3
5
5
5
5
5
7
7
7
8
4
4
4
8
8
7
3
3
2
8
8
6
4
3
4
6
5
7
6
6
6
7
7
7
3
3
3
8
8
8
7
6
6
9
8
8
3
3
3
5
5
6
6
6
6
4
4
4
5
5
6
6
5
5
4
3
3
8
8
8
3
3
3
4
4
5
3
3
4
Universitas Sumatera Utara
Lampiran 3
Daftar Persentase Komisaris Independen Perusahaan Perbankan
Periode Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Persentase (%)
2012
2013 2014
50.0
60.0
60.0
100.0 100.0 33.3
66.7
66.7
66.7
60.0
60.0
60.0
40.0
60.0
57.1
57.1
57.1
50.0
50.0
50.0
50.0
50.0
37.5
71.4
66.7
66.7
50.0
50.0
50.0
50.0
75.0
66.7
50.0
66.7
80.0
57.1
50.0
50.0
50.0
57.1
57.1
71.4
66.7
66.7
66.7
50.0
50.0
50.0
57.1
66.7
50.0
55.6
50.0
50.0
66.7
66.7
66.7
60.0
60.0
66.7
50.0
50.0
50.0
75.0
75.0
75.0
60.0
60.0
50.0
50.0
60.0
60.0
50.0
66.7
66.7
50.0
50.0
50.0
66.7
66.7
66.7
50.0
50.0
60.0
66.7
66.7
75.0
Universitas Sumatera Utara
Lampiran 4
Daftar Ukuran Dewan Direksi Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Dewan Direksi
2012
2013 2014
5
5
5
5
4
6
4
4
5
10
10
10
7
6
7
11
10
10
5
5
5
11
11
11
5
6
3
11
11
9
5
8
7
6
4
7
6
6
6
11
11
11
3
3
3
11
12
11
9
8
8
10
10
9
7
6
8
6
5
5
10
10
9
5
6
6
6
6
6
6
6
6
4
5
5
9
11
11
5
5
4
11
11
11
4
4
6
Universitas Sumatera Utara
Lampiran 5
Daftar Persentase Komite Audit Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Persentase (%)
2012 2013 2014
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
75.0
50.0
75.0
50.0
50.0
75.0
66.7
66.7
66.7
50.0
37.5
50.0
66.7
50.0
50.0
33.3
33.3
40.0
66.7
66.7
66.7
50.0
50.0
50.0
66.7
66.7
66.7
33.3
33.3
33.3
66.7
66.7
66.7
50.0
66.7
66.7
40.0
66.7
50.0
50.0
50.0
66.7
60.0
60.0
75.0
66.7
66.7
66.7
40.0
40.0
75.0
66.7
66.7
66.7
60.0
66.7
33.3
66.7
66.7
66.7
66.7
66.7
66.7
50.0
60.0
60.0
25.0
25.0
25.0
75.0
75.0
75.0
66.7
66.7
66.7
Universitas Sumatera Utara
Lampiran 6
Hasil Uji SPSS
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
Std.
Variance
Deviation
Statisti
Statistic
Statistic
Statistic
Statistic
c
Std.
Statistic
Statistic
Error
Dewan Komisaris
87
7
2
9
5,10
,202
1,880
3,536
Dewan Direksi
87
9
3
12
7,21
,284
2,651
7,026
Komisaris Independen
87
67
33
100
59,33
1,198
11,170
124,771
Komite Audit
87
50
25
75
58,89
1,429
13,326
177,585
Return On Assets
87
12,73
-7,58
5,15
1,9110 ,18985
1,77082
3,136
Valid N (listwise)
87
Sumber : Data Sekunder yang diolah, 2016
Hasil Uji Asumsi Klasik
a. Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
87
N
Normal Parameters
a,b
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
,0000000
1,59583137
Absolute
,108
Positive
,085
Negative
-,108
1,012
,258
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Universitas Sumatera Utara
b. Hasil Uji Multikolinearitas
Coefficients
a
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
-2,674
1,803
,235
,153
,189
Komisaris Independen
Komite Audit
Dewan Komisaris
1Dewan Direksi
t
Sig.
Collinearity Statistics
Beta
Tolerance
VIF
-1,483
,142
,249
1,535
,129
,375
2,664
,104
,283
1,814
,073
,407
2,458
,021
,018
,130
1,150
,254
,772
1,296
,014
,014
,102
,970
,335
,894
1,118
a. Dependent Variable: Return On Assets
Coefficient Correlations
Model
Komite Audit
Komite Audit
a
Komisaris
Dewan
Dewan
Independen
Direksi
Komisaris
1,000
,074
,031
,206
Komisaris Independen
,074
1,000
,130
,240
Dewan Direksi
,031
,130
1,000
-,687
Dewan Komisaris
,206
,240
-,687
1,000
Komite Audit
,000
1,853E-005
4,588E-005
,000
Komisaris Independen
1,853E-005
,000
,000
,001
Dewan Direksi
4,588E-005
,000
,011
-,011
,000
,001
-,011
,023
Correlations
1
Covariances
Dewan Komisaris
a. Dependent Variable: Return On Assets
Collinearity Diagnostics
Model
Dime
a
Eigenvalue
nsion
1
Condition
Index
Variance Proportions
(Constant)
Dewan
Dewan
Komisaris
Komite
Komisaris
Direksi
Independen
Audit
1
4,741
1,000
,00
,00
,00
,00
,00
2
,186
5,046
,00
,07
,07
,03
,04
3
,038
11,114
,00
,01
,01
,28
,62
4
,028
13,112
,00
,76
,88
,01
,01
5
,007
26,026
,99
,16
,03
,68
,32
a. Dependent Variable: Return On Assets
Universitas Sumatera Utara
c. Hasil Uji Heteroskedastisitas
Coefficients
a
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
1,649
1,359
Dewan Komisaris
-,007
,115
-,024
Komisaris Independen
Komite Audit
a. Dependent Variable: AbsUi
1 Dewan Direksi
T
Sig.
Beta
1,214
,228
-,011
-,062
,951
,079
-,053
-,305
,761
-,002
,014
-,017
-,132
,895
-,005
,011
-,055
-,473
,637
d. Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
,433
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
,188
,148
1,63429
Durbin-Watson
2,139
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
b. Dependent Variable: Return On Assets
Universitas Sumatera Utara
Hasil Uji T
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
-2,674
1,803
Dewan Komisaris
,235
,153
Dewan Direksi
,189
Komisaris Independen
Komite Audit
(Constant)
1
a
T
Sig.
Beta
-1,483
,142
,249
1,535
,129
,104
,283
1,814
,073
,021
,018
,130
1,150
,254
,014
,014
,102
,970
,335
a. Dependent Variable: Return On Assets
Hasil Uji F
a
ANOVA
Model
Sum of Squares
Regression
Df
Mean Square
F
50,666
4
12,667
Residual
219,014
82
2,671
Total
269,680
86
Sig.
4,742
,002
b
a. Dependent Variable: Return On Assets
b. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
Hasil Koefisien Determinasi (R2)
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
,433
a
,188
,148
1,63429
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
Universitas Sumatera Utara
Lampiran 7
Penentuan T Tabel
Pr
df
0.25
0.10
0.05
0.025
0.01
0.005
0.001
0.50
0.20
0.10
0.050
0.02
0.010
0.002
20
0.68695 1.32534 1.72472
2.08596
2.52798
2.84534
3.55181
21
0.68635 1.32319 1.72074
2.07961
2.51765
2.83136
3.52715
22
0.68581 1.32124 1.71714
2.07387
2.50832
2.81876
3.50499
23
0.68531 1.31946 1.71387
2.06866
2.49987
2.80734
3.48496
24
0.68485 1.31784 1.71088
2.06390
2.49216
2.79694
3.46678
25
0.68443 1.31635 1.70814
2.05954
2.48511
2.78744
3.45019
26
0.68404 1.31497 1.70562
2.05553
2.47863
2.77871
3.43500
27
0.68368 1.31370 1.70329
2.05183
2.47266
2.77068
3.42103
28
0.68335 1.31253 1.70113
2.04841
2.46714
2.76326
3.40816
29
0.68304 1.31143 1.69913
2.04523
2.46202
2.75639
3.39624
Universitas Sumatera Utara
Universitas Sumatera Utara
Lampiran 1
Daftar ROAPerusahaan Perbankan Tahun 2012-2014
No Kode
Nama Perusahaan
.
1.
AGRO Bank Agroniaga
2.
BABP
Bank Bumiputera Indonesia Tbk
3.
BACA Bank Capital Indonesia Tbk
4.
BBCA Bank Central Asia Tbk
5.
BBKP
Bank Bukopin Tbk
6.
BBNI
Bank Negara Indonesia (Persero) Tbk
7
BBNP
Bank Nusantara Parahyangan Tbk
8.
BBRI
Bank Rakyat Indonesia (Persero) Tbk
9.
BCIC
Bank Century Intervest Corp Tbk
10. BDMN Bank Danamon Indonesia Tbk
11. BEKS
Bank Eksekutif Internasional Tbk
12. BJBR
Bank Jabar Banten Tbk
13. BKSW Bank Kesawan Tbk
14. BMRI
Bank Mandiri (Persero) Tbk
15. BNBA Bank Bumi Arta Tbk
16. BNGA Bank Niaga Tbk
17. BNII
Bank Internasional Indonesia Tbk
18. BNLI
Bank Permata Tbk
19. BSIM
Bank Sinar Mas Tbk
20. BSWD Bank SwadesiTbk
21. BTPN
Bank Tabungan Pensiunan Nasional Tbk
22. BVIC
Bank Victoria International Tbk
23. INPC
Bank Interpacific Tbk
24. MAYA Bank Mayapada International Tbk
25. MCOR Bank Multicor International Tbk
26. NISP
Bank NISP Tbk
27. NOBU Bank Nationalnobu Tbk
28. PNBN Bank Pan Indonesia Tbk
29. SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
2012
1.63
0.09
1.32
3.60
1.83
2.92
1.57
5.15
1.06
2.70
0.98
2.46
-0.81
3.55
2.47
3.18
1.62
1.70
1.74
3.14
4.70
2.17
0.66
2.41
2.04
1.79
0.59
1.96
3.57
ROA (%)
2013
1.66
0.93
1.59
3.80
1.75
3.36
1.58
5.03
-7.58
2.50
1.23
2.61
0.07
3.66
2.05
2.76
1.71
1.55
1.71
3.80
4.50
1.97
1.39
2.53
1.74
1.81
0.78
1.85
5.14
2014
1.53
0.82
1.33
3.90
1.33
3.49
1.32
4.74
-4.96
1.40
1.58
1.94
1.05
3.57
1.52
1.44
0.67
1.16
1.02
3.37
3.60
0.80
0.78
1.98
0.79
1.79
0.43
1.79
2.81
Universitas Sumatera Utara
Lampiran 2
Daftar Ukuran Dewan Komisaris Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA
Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN
Bank Pan Indonesia Tbk
SDRA
Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Dewan Komisaris
2012 2013 2014
3
3
3
4
2
3
3
3
3
5
5
5
5
5
7
7
7
8
4
4
4
8
8
7
3
3
2
8
8
6
4
3
4
6
5
7
6
6
6
7
7
7
3
3
3
8
8
8
7
6
6
9
8
8
3
3
3
5
5
6
6
6
6
4
4
4
5
5
6
6
5
5
4
3
3
8
8
8
3
3
3
4
4
5
3
3
4
Universitas Sumatera Utara
Lampiran 3
Daftar Persentase Komisaris Independen Perusahaan Perbankan
Periode Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Persentase (%)
2012
2013 2014
50.0
60.0
60.0
100.0 100.0 33.3
66.7
66.7
66.7
60.0
60.0
60.0
40.0
60.0
57.1
57.1
57.1
50.0
50.0
50.0
50.0
50.0
37.5
71.4
66.7
66.7
50.0
50.0
50.0
50.0
75.0
66.7
50.0
66.7
80.0
57.1
50.0
50.0
50.0
57.1
57.1
71.4
66.7
66.7
66.7
50.0
50.0
50.0
57.1
66.7
50.0
55.6
50.0
50.0
66.7
66.7
66.7
60.0
60.0
66.7
50.0
50.0
50.0
75.0
75.0
75.0
60.0
60.0
50.0
50.0
60.0
60.0
50.0
66.7
66.7
50.0
50.0
50.0
66.7
66.7
66.7
50.0
50.0
60.0
66.7
66.7
75.0
Universitas Sumatera Utara
Lampiran 4
Daftar Ukuran Dewan Direksi Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Dewan Direksi
2012
2013 2014
5
5
5
5
4
6
4
4
5
10
10
10
7
6
7
11
10
10
5
5
5
11
11
11
5
6
3
11
11
9
5
8
7
6
4
7
6
6
6
11
11
11
3
3
3
11
12
11
9
8
8
10
10
9
7
6
8
6
5
5
10
10
9
5
6
6
6
6
6
6
6
6
4
5
5
9
11
11
5
5
4
11
11
11
4
4
6
Universitas Sumatera Utara
Lampiran 5
Daftar Persentase Komite Audit Perusahaan Perbankan Periode
Tahun 2012-2014
No.
1.
2.
3.
4.
5.
6.
7
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Kode
Nama Perusahaan
AGRO Bank Agroniaga
BABP
Bank Bumiputera Indonesia Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP
Bank Bukopin Tbk
BBNI
Bank Negara Indonesia (Persero) Tbk
BBNP
Bank Nusantara Parahyangan Tbk
BBRI
Bank Rakyat Indonesia (Persero) Tbk
BCIC
Bank Century Intervest Corp Tbk
BDMN Bank Danamon Indonesia Tbk
BEKS
Bank Eksekutif Internasional Tbk
BJBR
Bank Jabar Banten Tbk
BKSW Bank Kesawan Tbk
BMRI
Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank Niaga Tbk
BNII
Bank Internasional Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BSWD Bank SwadesiTbk
BTPN
Bank Tabungan Pensiunan Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Interpacific Tbk
MAYA Bank Mayapada International Tbk
MCOR Bank Multicor International Tbk
NISP
Bank NISP Tbk
NOBU Bank Nationalnobu Tbk
PNBN Bank Pan Indonesia Tbk
SDRA Bank himpunan Saudara 1906 Tbk
Sumber : Data Sekunder yang diolah, 2016
Persentase (%)
2012 2013 2014
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
66.7
75.0
50.0
75.0
50.0
50.0
75.0
66.7
66.7
66.7
50.0
37.5
50.0
66.7
50.0
50.0
33.3
33.3
40.0
66.7
66.7
66.7
50.0
50.0
50.0
66.7
66.7
66.7
33.3
33.3
33.3
66.7
66.7
66.7
50.0
66.7
66.7
40.0
66.7
50.0
50.0
50.0
66.7
60.0
60.0
75.0
66.7
66.7
66.7
40.0
40.0
75.0
66.7
66.7
66.7
60.0
66.7
33.3
66.7
66.7
66.7
66.7
66.7
66.7
50.0
60.0
60.0
25.0
25.0
25.0
75.0
75.0
75.0
66.7
66.7
66.7
Universitas Sumatera Utara
Lampiran 6
Hasil Uji SPSS
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
Std.
Variance
Deviation
Statisti
Statistic
Statistic
Statistic
Statistic
c
Std.
Statistic
Statistic
Error
Dewan Komisaris
87
7
2
9
5,10
,202
1,880
3,536
Dewan Direksi
87
9
3
12
7,21
,284
2,651
7,026
Komisaris Independen
87
67
33
100
59,33
1,198
11,170
124,771
Komite Audit
87
50
25
75
58,89
1,429
13,326
177,585
Return On Assets
87
12,73
-7,58
5,15
1,9110 ,18985
1,77082
3,136
Valid N (listwise)
87
Sumber : Data Sekunder yang diolah, 2016
Hasil Uji Asumsi Klasik
a. Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
87
N
Normal Parameters
a,b
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
,0000000
1,59583137
Absolute
,108
Positive
,085
Negative
-,108
1,012
,258
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Universitas Sumatera Utara
b. Hasil Uji Multikolinearitas
Coefficients
a
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
-2,674
1,803
,235
,153
,189
Komisaris Independen
Komite Audit
Dewan Komisaris
1Dewan Direksi
t
Sig.
Collinearity Statistics
Beta
Tolerance
VIF
-1,483
,142
,249
1,535
,129
,375
2,664
,104
,283
1,814
,073
,407
2,458
,021
,018
,130
1,150
,254
,772
1,296
,014
,014
,102
,970
,335
,894
1,118
a. Dependent Variable: Return On Assets
Coefficient Correlations
Model
Komite Audit
Komite Audit
a
Komisaris
Dewan
Dewan
Independen
Direksi
Komisaris
1,000
,074
,031
,206
Komisaris Independen
,074
1,000
,130
,240
Dewan Direksi
,031
,130
1,000
-,687
Dewan Komisaris
,206
,240
-,687
1,000
Komite Audit
,000
1,853E-005
4,588E-005
,000
Komisaris Independen
1,853E-005
,000
,000
,001
Dewan Direksi
4,588E-005
,000
,011
-,011
,000
,001
-,011
,023
Correlations
1
Covariances
Dewan Komisaris
a. Dependent Variable: Return On Assets
Collinearity Diagnostics
Model
Dime
a
Eigenvalue
nsion
1
Condition
Index
Variance Proportions
(Constant)
Dewan
Dewan
Komisaris
Komite
Komisaris
Direksi
Independen
Audit
1
4,741
1,000
,00
,00
,00
,00
,00
2
,186
5,046
,00
,07
,07
,03
,04
3
,038
11,114
,00
,01
,01
,28
,62
4
,028
13,112
,00
,76
,88
,01
,01
5
,007
26,026
,99
,16
,03
,68
,32
a. Dependent Variable: Return On Assets
Universitas Sumatera Utara
c. Hasil Uji Heteroskedastisitas
Coefficients
a
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
1,649
1,359
Dewan Komisaris
-,007
,115
-,024
Komisaris Independen
Komite Audit
a. Dependent Variable: AbsUi
1 Dewan Direksi
T
Sig.
Beta
1,214
,228
-,011
-,062
,951
,079
-,053
-,305
,761
-,002
,014
-,017
-,132
,895
-,005
,011
-,055
-,473
,637
d. Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
,433
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
,188
,148
1,63429
Durbin-Watson
2,139
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
b. Dependent Variable: Return On Assets
Universitas Sumatera Utara
Hasil Uji T
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
-2,674
1,803
Dewan Komisaris
,235
,153
Dewan Direksi
,189
Komisaris Independen
Komite Audit
(Constant)
1
a
T
Sig.
Beta
-1,483
,142
,249
1,535
,129
,104
,283
1,814
,073
,021
,018
,130
1,150
,254
,014
,014
,102
,970
,335
a. Dependent Variable: Return On Assets
Hasil Uji F
a
ANOVA
Model
Sum of Squares
Regression
Df
Mean Square
F
50,666
4
12,667
Residual
219,014
82
2,671
Total
269,680
86
Sig.
4,742
,002
b
a. Dependent Variable: Return On Assets
b. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
Hasil Koefisien Determinasi (R2)
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
,433
a
,188
,148
1,63429
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Dewan Direksi, Dewan
Komisaris
Universitas Sumatera Utara
Lampiran 7
Penentuan T Tabel
Pr
df
0.25
0.10
0.05
0.025
0.01
0.005
0.001
0.50
0.20
0.10
0.050
0.02
0.010
0.002
20
0.68695 1.32534 1.72472
2.08596
2.52798
2.84534
3.55181
21
0.68635 1.32319 1.72074
2.07961
2.51765
2.83136
3.52715
22
0.68581 1.32124 1.71714
2.07387
2.50832
2.81876
3.50499
23
0.68531 1.31946 1.71387
2.06866
2.49987
2.80734
3.48496
24
0.68485 1.31784 1.71088
2.06390
2.49216
2.79694
3.46678
25
0.68443 1.31635 1.70814
2.05954
2.48511
2.78744
3.45019
26
0.68404 1.31497 1.70562
2.05553
2.47863
2.77871
3.43500
27
0.68368 1.31370 1.70329
2.05183
2.47266
2.77068
3.42103
28
0.68335 1.31253 1.70113
2.04841
2.46714
2.76326
3.40816
29
0.68304 1.31143 1.69913
2.04523
2.46202
2.75639
3.39624
Universitas Sumatera Utara