Pengaruh Penerapan Good Corporate Governance terhadap Return on Investment dan Return on Equity Pada Perusahaan yang Terdaftar di Indonesian Institute for Crorporate Governance (IICG)
LAMPIRAN 1 Data Perusahaan yang Terdaftar di IICG yang Mempublikasikan Laporan Keuangan Periode 2010-2012 No Nama Perusahaan Terdaftar di CGPI
39 PT Bank Mandiri (Persero) Tbk √ √
26 PT Krakatau Bandar Samudera − √ −
27 PT Krakatau Industrial Estate Cilegon − √ −
28 PT Krakatau Tirta Industri − √ −
29 PT Kereta Api Indonesia (persero) − √ −
30 PT Astra Honda Motor − √ −
31 PT Indonesia Powers − √ −
32 PT Petrokimia Gresik − √ −
33 PT Sucofindo (persero) − √ −
34 PT Berau Coal − √ −
35 PT Metropolitan Land Tbk − √ −
36 PT Pelabuhan Indonesia II (persero) − − −
37 PT Pelabuhan Indonesia III (persero) − − −
38 PT Bank CIMB Niaga Tbk √ √
Sampel 13
Sampel 14
24 PT Pertamina (persero) − √ −
46 PT Bank Mutiara Tbk − √ −
51 PT Bank ICB Bumiputera Tbk − √ −
Sampel 17
50 PT Asuransi Jasa Indonesia (Persero) √ √
49 PT Adira Dinamika Multi Finance Tbk − √ −
48 PT BPD Jawa Barat Banten Tbk − √ −
47 PT BRI (persero) Tbk − √ −
45 PT Bank Jateng − √ −
40 PT BNI (persero) Tbk √ √
Sampel 16
44 PT Bank DKI √ √
43 PT BTN (persero) Tbk − √ −
42 PT Bank Syariah Mandiri − − −
41 PT Bank OCBC NISP Tbk − − −
Sampel 15
25 PT Krakatau Engineering − √ −
Periode 2010-2012
Mempublikasikan Laporan Keuangan tahun 2010-2012 Keterangan1 PT. Aneka Tambang Tbk √ √
6 PT Batubara Bukit Asam √ √
10 PT Bumi Resources √ √
9 PT Bakrie & Brothers − √ −
Sampel 5
8 PT Jasa Marga (persero) Tbk √ √
7 PT Perusahaan Gas Negara − √ −
Sampel 4
5 PT Timah (persero) Tbk − √ −
11 PT Elnusa Tbk − − −
4 PT Wijaya Karya − √ −
Sampel 3
3 PT Telekomunikasi Indonesia Tbk √ √
Sampel 2
2 PT united Tractors √ √
Sampel 1
Sampel 6
12 PT Garuda Indonesia Tbk √ √
22 PT Angkasa Pura II − √ −
18 PT Astra Otoparts Tbk √ √
21 PT Recapital Advisors − − −
Sampel 12
20 PT Bakrie telecom Tbk √ √
Sampel 11
19 PT Kawasan Berikat Nusantara (persero) √ √
Sampel 10
17 PT Indocare Citrapasifc − − −
Sampel 7
Sampel 9
16 PT Panorama Transprotasi Tbk √ √
Sampel 8
15 PT Bakrieland Development Tbk √ √
14 PT Krakatau Steel (persero) − √ −
13 PT Adhi Karya (persero) Tbk − √ −
23 PT Indo Tambangraya Megah Tbk − √ −
Data Skor CGPI Perusahaan Sampel Penelitian No Nama Perusahaan Skor CGPI Skala 2010 2011 2012 2010 2011 2012
91.67
91.42
91.42
15 PT Bank CIMB Niaga Tbk
2
2
2
80.24
77.53
77.53
14 PT Bank DKI
3
3
3
91.91
91.67
3
2
11 PT Bukit Asam
84.11
84.11
82.56
2
2
12 PT United Tractors
13 PT Bank Mandiri (persero)tbk
85.89
85.89
87.77
3
3
3
89.88
3
3
10 PT Aneka Tambang Tbk 1.683,40 1.927,89 2.993,11
4 PT Bakrieland Tbk 178.849 -79.270 -1.368.717
5 PT Garuda Indonesia Tbk 39.858.340 64.225.536 110.842.573
6 PT Bumi Resources Tbk 207.107.495 214.967.174 -705.626.038
7 PT Jasa Marga (persero) Tbk 1.184.495 1.179.281 1.535.812
8 PT Timah 947.936 896.780 431.574
9 PT Telekomunikasi Indonesia Tbk 15.904 15.481 18.388
11 PT Bukit Asam 1.998.937 3.088.067 2.909.421
2 PT Astra Otoparts Tbk 1.141.179 1.006.716 1.053.246
12 PT United Tractors 3872931 5900908 5779675
13 PT Bank Mandiri (persero)tbk 9.218 12.246 15.504
14 PT Bank DKI 176 301 339
15 PT Bank CIMB Niaga Tbk 2.562.553 3.176.960 4.249.861
16 PT BNI (persero) Tbk 4.103 5.808 7.048
17 PT Jasindo (persero) 194.907 253.312 261.474
3 PT Panorama Transportasi Tbk -130 4.471 5.933
1 PT Bakrie Telecom Tbk 10,0 -782,7 -3.138,9
3
3
16 PT BNI (persero) Tbk
84.58
84.58
85.75
2
3
17 PT Jasindo (persero)
No Nama Perusahaan Laba Bersih 2010 2011 2012
82.74
82.74
83.04
2
2
2 Data Laba Bersih Perusahaan yang Menjadi Sampel Penelitian
3
3
52 Bank Nusantara Parahyangan Tbk − √ −
70.97
85.26
5 PT Garuda Indonesia Tbk
2
2
2
77.38
76.96
76.96
4 PT Bakrieland Tbk
1
2
2
68.9
70.97
3 PT Panorama Transportasi Tbk
85.84
2
53 PT Jamsostek (persero) Tbk − √ −
1 PT Bakrie Telecom Tbk
69.42
69.42
75.74
1
2
2
2 PT Astra Otoparts Tbk
76.99
76.99
79.09
2
2
85.26
3
86.56
89.02
75.68
2
2
2
9 PT Telekomunikasi Indonesia Tbk
89.02
89.57
73.19
3
3
3
10 PT Aneka Tambang Tbk
85.99
85.99
73.19
8 PT Timah
3
2
3
6 PT Bumi Resources Tbk
69.33
69.33
70.83
1
2
2
7 PT Jasa Marga (persero) Tbk
82.65
82.65
83.66
2
2
- Dalam miliar/juta rupiah
17 PT Jasindo (persero) 1.082.070 1.228.019 1.464.399
8 PT Timah 4.203.075 4.597.795 4.558.200
2 PT Astra Otoparts Tbk 4.103.147 4.772.894 5.485.099
3 PT Panorama Transportasi Tbk 74.459 78.935 84.868
4 PT Bakrieland Tbk 8.021.729 8.346.867 7.306.205
5 PT Garuda Indonesia Tbk 496.660.676 922.797.776 967.761.161
6 PT Bumi Resources Tbk 1.318.778.003 1.124.481.704 392.149.703
7 PT Jasa Marga (persero) Tbk 8.359.466 8.360.509 9.787.785
9 PT Telekomunikasi Indonesia Tbk 44.419 47.510 51.541
Data Total Ekuitas Perusahaan yang Menjadi Sampel Penelitian
No Nama Perusahaan Total Ekuitas 2010 2011 201210 PT Aneka Tambang Tbk 9.583,55 10.772,04 12.832,32
11 PT Bukit Asam 6.436.328 8.162.170 8.505.169
12 PT United Tractors 16.165.406 27.503.948 32.300.557
13 PT Bank Mandiri (persero)tbk 41.543 62.654 76.533
14 PT Bank DKI 1.052 1.248 1.936
15 PT Bank CIMB Niaga Tbk 13.767.417 18.302.607 22.567.773
16 PT BNI (persero) Tbk 33.150 37.843 43.525
1 PT Bakrie Telecom Tbk 5.194,8 4.368,8 1.638,0
17 PT Jasindo (persero) 2.996.969 6.590.394 7.666.876
Data Total Asset Perusahaan yang Menjadi Sampel Penelitian
No Nama Perusahaan Total Asset 2010 2011 20127 PT Jasa Marga (persero) Tbk 18.952.129 20.915.890 24.753.551
1 PT Bakrie Telecom Tbk 12.352,9 12.213,1 9.052,4
2 PT Astra Otoparts Tbk 5.585.852 6.964.227 8.881.642
3 PT Panorama Transportasi Tbk 196.147 221.101 331.956
4 PT Bakrieland Tbk 17.064.196 17.707.950 15.235.633
5 PT Garuda Indonesia Tbk 1.621.597.346 2.083.006.809 2.517.997.766
6 PT Bumi Resources Tbk 7.047.454.013 7.465.325.738 7.354.327.207
8 PT Timah 5.881.108 6.569.807 6.101.007
16 PT BNI (persero) Tbk 248.581 299.058 333.304
9 PT Telekomunikasi Indonesia Tbk 100.501 103.054 111.369
10 PT Aneka Tambang Tbk 12.218,89 15.201,23 19.708,54
11 PT Bukit Asam 8.718.394 11.510.262 12.728.981
12 PT United Tractors 29.700.914 46.440.062 50.300.633
13 PT Bank Mandiri (persero)tbk 449.775 551.892 635.619
14 PT Bank DKI 15.564 19.505 26.619
15 PT Bank CIMB Niaga Tbk 143.652.852 116.801.130 197.412.481
- Dalam miliar/juta rupiah
- Dalam miliar/juta rupiah
No Nama Perusahaan Return on investment Return on Equity 2010 2011 2012 2010 2011 2012
3 PT Panorama Transportasi Tbk
Data Return on Investment dan Return on Equity Perusahaan yang Menjadi
Sampel Penelitian (dalam %)
1 PT Bakrie Telecom Tbk 0.08 -6.41 -34.67 0.19 -17.92 -191.63
2 PT Astra Otoparts Tbk 20.43 14.46 11.86
27.81
21.09
19.20
- 0.07
2.02 1.79 -0.17
- 0.45 -8.98
1.13
15 PT Bank CIMB Niaga Tbk
17.51
24.12
16.73
1.27
1.54
20.26
14 PT Bank DKI
2.72
19.55
22.19
2.44
2.22
2.05
13 PT Bank Mandiri (persero)tbk
1.78
2.15
21.45
16.19
17.86
20.63
18.01
3.41
3.84
6.50
17 PT Jasindo (persero)
15.35
18.61
12.38
2.11
1.94
1.65
16 PT BNI (persero) Tbk
18.83
17.36
17.89
23.96
5.66
6.96
6.25
7 PT Jasa Marga (persero) Tbk
15.70 19.12 -179.94
2.94 2.88 -9.59
6 PT Bumi Resources Tbk
11.45
8.03
6.20
4.40
3.08
2.46
5 PT Garuda Indonesia Tbk
2.23 2.23 -0.95 -18.73
4 PT Bakrieland Tbk
6.99
5.64
14.17
12 PT United Tractors 13.04 12.71 11.49
35.68
34.21
37.83
31.06
23.32
17.90
17.57
10 PT Aneka Tambang Tbk 13.78 12.68 15.19
32.58
14.11
35.80
9 PT Telekomunikasi Indonesia Tbk 15.82 15.02 16.51
9.47
19.50
22.55
8 PT Timah 16.12 13.65 7.07
15.69
11 PT Bukit Asam 22.93 26.83 22.86
LAMPIRAN 2 Output SPSS Versi 2.0 Hasil Statistik Deskriptif Variabel-variabel Penelitian
N Minimum Maximum Mean Std. Deviation GCG
51
68.90 91.91 81.5480 6.93051 Valid N (listwise)
51 N Minimum Maximum Mean Std. Deviation ROI 51 -34.67 26.83 5.8630 9.77392 Valid N (listwise)
51 N Minimum Maximum Mean Std. Deviation ROE 51 -191.63 37.83 8.5376 41.25387 Valid N (listwise)
Unstandardized Residual
N
51 Normal Parameters
a,b Mean
0E-7 Std. Deviation 9.63041409
Most Extreme Differences Absolute .189 Positive .082 Negative -.189
Kolmogorov-Smirnov Z 1.352 Asymp. Sig. (2-tailed)
.052
Hasil Uji Normalitas ROE
Unstandardized Residual
51 Normal Parameters
a,b Mean
0E-7 Std. Deviation 40.48816247
Most Extreme Differences Absolute .323 Positive .213 Negative -.323
Kolmogorov-Smirnov Z 2.307 Asymp. Sig. (2-tailed)
.000
N
Hasil Uji Normalitas ROE (setelah Logaritma Natural)
45 Normal Parameters
a,b Mean
0E-7 Std. Deviation .76059264
Most Extreme Differences Absolute .184 Positive .106 Negative -.184
Kolmogorov-Smirnov Z 1.235 Asymp. Sig. (2-tailed) .095
N
Unstandardized Residual
Hasil Uji Autokorelasi ROI Model Unstandardized Coefficients Standardized t Sig.
Coefficients B Std. Error Beta
(Constant) 2.551 6.225 .410 .684 GCG -1.067 2.573 -.062 -.415 .680 auto .191 .149 .191 1.282 .206
Hasil Uji Autokoralasi ROE
Unstandardized Residual
a
Test Value .07941 Cases < Test Value
22 Cases >= Test Value
23 Total Cases
45 Number of Runs
30 Z 1.814 Asymp. Sig. (2-tailed) .070
a. Median
Hasil Uji Regresi ROI
Model R R Square Adjusted R Square
Std. Error of the Estimate 1 .171
a
.029 .009 9.72819 Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta
(Constant) -.750 5.620 -.133 .894 GCG 2.834 2.337 .171 1.213 .231
Hasil Uji Regresi ROE
Model R R Square Adjusted R Square
Std. Error of the Estimate 1 .450
a
.202 .184 .76939 Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta
1 (Constant) 1.682 .341 4.929 .000 LnGCG 1.284 .389 .450 3.304 .002
a. Dependent Variable: LnROE