Pengaruh Corporate Governance Terhadap Intellectual Capital Bank Umum Swasta Nasional yang Terdaftar Di Bursa Efek Indonesia
Lampiran 1
Proporsi Dewan Komisaris Independen Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
Tahun
2008
60%
50%
50%
60%
50%
50%
50%
50%
2009
60%
60%
50%
60%
50%
50%
66%
63%
2010
60%
50%
57%
50%
60%
60%
50%
50%
2011
60%
60%
50%
50%
75%
50%
66%
45%
2012
60%
50%
50%
50%
60%
50%
33%
50%
Rata-rata
60%
54%
51,4%
54%
59%
52%
53%
51,6%
Sumber: www.idx.co.id, 2014 (diolah)
Proporsi Dewan Komisaris dan Direksi Wanita Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
2008
8%
8%
6%
25%
27%
8%
17%
12%
2009
7%
8%
12%
25%
17%
7%
20%
13%
Tahun
2010
7%
9%
17%
50%
20%
8%
20%
13%
2011
7%
17%
15%
30%
25%
6%
22%
21%
2012
7%
15%
16%
26%
25%
6%
17%
18%
Rata-rata
7,2%
11,4%
13,2%
31,2%
22,8%
7%
19,2%
15,4%
Sumber: www.idx.co.id, 2014 (diolah)
Kepemilikan Manajerial Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
2008
0,33%
0,445%
0,09%
0,0012%
1,61%
0,34%
1,17%
0,02%
Tahun
2009
2010
2011
2012
0,30%
0,29%
0,28%
0,26%
0,22%
0,29%
0,26%
0,154%
0,16%
0,16%
0,27%
0,27%
0,0012% 0,00115% 0,00115% 0,00115%
1,61%
1,61%
1,61%
1,61%
0,82%
0,85%
0,86%
0,85%
0,56%
0,57%
0,57%
0,94%
0,02%
0,02%
0,015%
0,015%
Rata-rata
0,29%
0,27%
0,19%
0,00117%
1,61%
0,744%
0,762%
0,018%
Universitas Sumatera Utara
Sumber: www.idx.co.id, 2014 (diolah)
Kepemilikan Institusional Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
Tahun
2008
51,15%
66,13%
67,87%
93,88%
93,12%
77,62%
92,32%
81,9%
2009
47,71%
62,344%
67,63%
97,93%
93,12%
71,61%
92,02%
81,9%
2010
2011
2012
47,71% 47,71% 47,15%
59,86% 47,772% 51,415%
67,42% 73,57% 73,75%
96,91% 96,92% 96,92%
93,12% 93,12% 93,12%
59,68% 59,6%
57,87%
88,48% 92,02% 80,51%
81,9%
85,1%
85,08%
Rata-rata
48,29%
57,50%
70,05%
96,51%
93,12%
65,28%
89,07%
83,18%
Sumber: www.idx.co.id, 2014 (diolah)
Universitas Sumatera Utara
Lampiran 2
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2008
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BBK
P
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
23.231.
369
3.670.1
63
17.726.
305
11.561.
124
133.25
9
2.642.5
12
640.34
5
3.258.7
36
14.171.
265
2.836.6
95
13.137.
703
9.184.2
09
96.352
9.060.
104
833.4
68
4.588.
602
2.376.
915
36.90
7
869.6
35
156.1
54
924.2
07
2.
3.
4.
5.
6.
7.
8
1.772.8
77
484.19
1
2.334.5
29
VACA =
VA/CE
CE
VA
CA
29.055. 0,31
449
18
2.531.9 0,32
47
91
12.109. 0,37
090
89
9.980.6 0,23
56
81
301.89 0,12
4
23
1.996.1 0,43
08
56
991.31 0,15
0
75
3.947.5 0,23
92
41
VAHU =
VA/HC
HC
VA
HU
3.283. 2,75
965
88
464.6 1,79
88
36
3.058. 1,50
580
02
1.698. 1,39
726
92
17.68 2,08
6
68
490.7 1,77
49
21
115.1 1,35
88
56
607.2 1,52
85
18
STVA =
SC/VA
SC=V ST
A-HC VA
5.776. 0,63
139
75
368.7 0,44
80
24
1.530. 0,33
022
34
678.1 0,28
89
53
19.22 0,52
1
08
378.8 0,43
86
57
40.96 0,26
5
23
316.9 0,34
22
29
VAI
C
3,70
81
2,56
51
2,21
25
1,92
26
2,72
99
2,64
33
1,77
54
2,09
88
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2009
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
27.707.
457
4.125.3
48
19.428.
472
12.715.
189
167.88
9
3.988.4
01
935.83
1
3.867.6
16.713.
598
3.287.5
22
14.892.
911
9.210.9
26
112.50
9
2.653.4
45
752.60
8
2.727.4
10.993.
859
837.82
6
4.535.5
61
3.504.2
63
55.380
2.
3.
4.
5.
6.
7.
8
1.334.9
56
183.22
2
1.140.2
VACA =
VA/CE
CE
VA
CA
34.663. 0,31
935
71
2.898.7 0,28
06
90
17.338. 0,26
284
15
12.778. 0,27
537
42
339.42 0,16
9
32
2.458.7 0,54
36
29
1.034.6 0,17
20
71
4.573.1 0,24
VAHU =
VA/HC
HC
VA
HU
4.186. 2,62
617
59
475.6 1,76
35
14
3.003. 1,51
028
03
1.936. 1,80
133
99
18.43 3,00
0
49
914.5 1,45
33
97
142.1 1,28
23
91
804.3 1,61
STVA =
SC/VA
SC=V ST
A-HC VA
6.807. 0,61
242
91
362.1 0,43
91
22
1.532. 0,33
533
79
1.568. 0,44
130
74
36.95 0,66
0
72
420.4 0,31
23
49
41.09 0,22
9
43
435.8 0,38
VAI
C
3,56
21
2,48
26
2,10
98
2,53
15
3,83
53
2,31
75
1,69
05
2,25
Universitas Sumatera Utara
P
53
13
40
65
93
75
88
65
22
03
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2010
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
28.273.
181
4.382.5
70
18.823.
414
13.858.
083
176.55
4
5.752.8
21
1.072.9
00
3.813.4
53
15.249.
297
3.333.6
64
12.000.
899
9.318.6
58
120.33
2
3.624.5
96
825.59
0
2.675.9
70
13.023.
884
1.048.9
06
6.822.5
15
4.539.4
25
56.222
2.
3.
4.
5.
6.
7.
8
2.128.2
25
247.31
0
1.137.4
83
VACA =
VA/CE
CE
VA
CA
42.587. 0,30
117
58
3.379.5 0,31
46
03
21.592. 0,31
789
59
16.315. 0,27
570
82
353.80 0,15
7
89
5.054.1 0,42
10
11
1.560.3 0,15
53
85
4.853.4 0,23
92
43
VAHU =
VA/HC
HC
VA
HU
4.544. 2,86
611
57
556.3 1,88
07
54
3.838. 1,77
754
72
1.991. 2,27
272
96
21.13 2,66
0
08
1.291. 1,64
406
80
170.3 1,45
56
17
816.4 1,39
97
31
STVA =
SC/VA
SC=V ST
A-HC VA
8.479. 0,65
273
10
492.5 0,46
99
96
2.983. 0,43
761
73
2.548. 0,56
153
13
35.09 0,62
2
42
836.8 0,39
19
32
76.95 0,31
4
11
320.9 0,28
86
22
VAI
C
3,82
25
2,66
53
2,53
04
3,11
91
3,44
39
2,46
23
1,92
13
1,90
96
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2011
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
32.102
.213
5.262.
254
22.153
.883
17.468
.543
193.32
9
7.668.
518
1.374.
371
4.884.
16.080
.056
3.907.
480
14.338
.599
12.063
.844
121.41
2
4.886.
239
981.18
7
3.182.
16.022
.157
1.354.
774
7.815.
284
5.404.
699
71.917
2.
3.
4.
5.
6.
7.
8
2.782.
279
393.18
4
1.702.
VACA =
VA/CE
CE
VA
CA
52.845 0,30
.138
31
5.115. 0,26
572
48
29.111 0,26
.765
85
21.546 0,25
.451
08
394.56 0,18
1
23
7.017. 0,39
261
65
1.834. 0,21
871
43
7.343. 0,23
VAHU =
VA/HC
HC
VA
HU
5.204. 3,07
359
86
613.2 2,20
96
90
4.413. 1,77
075
09
2.227. 2,42
739
61
23.84 3,01
4
61
1.382. 2,01
216
29
221.9 1,77
09
18
949.3 1,79
STVA =
SC/VA
SC=V
ST
A-HC
VA
10.817 0,67
.798
51
741.47 0,54
8
73
3.402. 0,43
209
53
3.176. 0,58
960
78
48.072 0,66
84
1.400. 0,50
063
32
171.27 0,43
5
56
752.65 0,44
VA
IC
4,05
68
3,02
11
2,47
47
3,26
47
3,86
68
2,91
26
2,42
17
2,46
Universitas Sumatera Utara
P
491
484
007
033
18
53
28
4
22
68
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2012
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
35.693
.371
5.790.
130
24.742
.315
19.472
.634
227.78
5
9.586.
551
1.742.
328
5.776.
153
17.819
.945
4.234.
930
15.461
.786
12.341
.069
144.04
8
5.753.
994
1.219.
312
3.687.
904
17.873
.426
1.555.
200
9.280.
529
7.131.
565
83.736
2.
3.
4.
5.
6.
7.
8
3.832.
557
523.01
6
2.088.
249
VACA =
VA/CE
CE
VA
CA
63.616 0,28
.402
09
5.831. 0,26
461
66
32.850 0,28
.459
25
26.901 0,26
.773
51
428.76 0,19
5
53
9.712. 0,39
913
46
2.109. 0,24
028
80
9.866. 0,21
932
16
VAHU =
VA/HC
HC
VA
HU
6.154. 2,90
966
39
720.4 2,15
81
85
5.163. 1,79
381
74
2.881. 2,47
704
48
28.74 2,91
0
36
1.853. 2,06
571
76
259.7 2,01
27
37
1.172. 1,78
793
06
STVA =
SC/VA
SC=V
ST
A-HC
VA
11.718 0,65
.460
56
834.71 0,53
9
67
4.117. 0,44
148
36
4.249. 0,59
861
59
54.996 0,65
68
1.978. 0,51
986
63
263.28 0,50
9
34
915.45 0,43
6
84
VA
IC
3,84
04
2,96
18
2,52
35
3,33
58
3,76
57
2,97
85
2,76
51
2,43
06
Universitas Sumatera Utara
Proporsi Dewan Komisaris Independen Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
Tahun
2008
60%
50%
50%
60%
50%
50%
50%
50%
2009
60%
60%
50%
60%
50%
50%
66%
63%
2010
60%
50%
57%
50%
60%
60%
50%
50%
2011
60%
60%
50%
50%
75%
50%
66%
45%
2012
60%
50%
50%
50%
60%
50%
33%
50%
Rata-rata
60%
54%
51,4%
54%
59%
52%
53%
51,6%
Sumber: www.idx.co.id, 2014 (diolah)
Proporsi Dewan Komisaris dan Direksi Wanita Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
2008
8%
8%
6%
25%
27%
8%
17%
12%
2009
7%
8%
12%
25%
17%
7%
20%
13%
Tahun
2010
7%
9%
17%
50%
20%
8%
20%
13%
2011
7%
17%
15%
30%
25%
6%
22%
21%
2012
7%
15%
16%
26%
25%
6%
17%
18%
Rata-rata
7,2%
11,4%
13,2%
31,2%
22,8%
7%
19,2%
15,4%
Sumber: www.idx.co.id, 2014 (diolah)
Kepemilikan Manajerial Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
2008
0,33%
0,445%
0,09%
0,0012%
1,61%
0,34%
1,17%
0,02%
Tahun
2009
2010
2011
2012
0,30%
0,29%
0,28%
0,26%
0,22%
0,29%
0,26%
0,154%
0,16%
0,16%
0,27%
0,27%
0,0012% 0,00115% 0,00115% 0,00115%
1,61%
1,61%
1,61%
1,61%
0,82%
0,85%
0,86%
0,85%
0,56%
0,57%
0,57%
0,94%
0,02%
0,02%
0,015%
0,015%
Rata-rata
0,29%
0,27%
0,19%
0,00117%
1,61%
0,744%
0,762%
0,018%
Universitas Sumatera Utara
Sumber: www.idx.co.id, 2014 (diolah)
Kepemilikan Institusional Perusahaan Sampel
Tahun 2008-2012
No.
Emiten
1.
2.
3.
4.
5.
6.
7.
8.
BBCA
BBKP
BDMN
BNGA
BSWD
BTPN
MAYA
NISP
Tahun
2008
51,15%
66,13%
67,87%
93,88%
93,12%
77,62%
92,32%
81,9%
2009
47,71%
62,344%
67,63%
97,93%
93,12%
71,61%
92,02%
81,9%
2010
2011
2012
47,71% 47,71% 47,15%
59,86% 47,772% 51,415%
67,42% 73,57% 73,75%
96,91% 96,92% 96,92%
93,12% 93,12% 93,12%
59,68% 59,6%
57,87%
88,48% 92,02% 80,51%
81,9%
85,1%
85,08%
Rata-rata
48,29%
57,50%
70,05%
96,51%
93,12%
65,28%
89,07%
83,18%
Sumber: www.idx.co.id, 2014 (diolah)
Universitas Sumatera Utara
Lampiran 2
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2008
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BBK
P
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
23.231.
369
3.670.1
63
17.726.
305
11.561.
124
133.25
9
2.642.5
12
640.34
5
3.258.7
36
14.171.
265
2.836.6
95
13.137.
703
9.184.2
09
96.352
9.060.
104
833.4
68
4.588.
602
2.376.
915
36.90
7
869.6
35
156.1
54
924.2
07
2.
3.
4.
5.
6.
7.
8
1.772.8
77
484.19
1
2.334.5
29
VACA =
VA/CE
CE
VA
CA
29.055. 0,31
449
18
2.531.9 0,32
47
91
12.109. 0,37
090
89
9.980.6 0,23
56
81
301.89 0,12
4
23
1.996.1 0,43
08
56
991.31 0,15
0
75
3.947.5 0,23
92
41
VAHU =
VA/HC
HC
VA
HU
3.283. 2,75
965
88
464.6 1,79
88
36
3.058. 1,50
580
02
1.698. 1,39
726
92
17.68 2,08
6
68
490.7 1,77
49
21
115.1 1,35
88
56
607.2 1,52
85
18
STVA =
SC/VA
SC=V ST
A-HC VA
5.776. 0,63
139
75
368.7 0,44
80
24
1.530. 0,33
022
34
678.1 0,28
89
53
19.22 0,52
1
08
378.8 0,43
86
57
40.96 0,26
5
23
316.9 0,34
22
29
VAI
C
3,70
81
2,56
51
2,21
25
1,92
26
2,72
99
2,64
33
1,77
54
2,09
88
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2009
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
27.707.
457
4.125.3
48
19.428.
472
12.715.
189
167.88
9
3.988.4
01
935.83
1
3.867.6
16.713.
598
3.287.5
22
14.892.
911
9.210.9
26
112.50
9
2.653.4
45
752.60
8
2.727.4
10.993.
859
837.82
6
4.535.5
61
3.504.2
63
55.380
2.
3.
4.
5.
6.
7.
8
1.334.9
56
183.22
2
1.140.2
VACA =
VA/CE
CE
VA
CA
34.663. 0,31
935
71
2.898.7 0,28
06
90
17.338. 0,26
284
15
12.778. 0,27
537
42
339.42 0,16
9
32
2.458.7 0,54
36
29
1.034.6 0,17
20
71
4.573.1 0,24
VAHU =
VA/HC
HC
VA
HU
4.186. 2,62
617
59
475.6 1,76
35
14
3.003. 1,51
028
03
1.936. 1,80
133
99
18.43 3,00
0
49
914.5 1,45
33
97
142.1 1,28
23
91
804.3 1,61
STVA =
SC/VA
SC=V ST
A-HC VA
6.807. 0,61
242
91
362.1 0,43
91
22
1.532. 0,33
533
79
1.568. 0,44
130
74
36.95 0,66
0
72
420.4 0,31
23
49
41.09 0,22
9
43
435.8 0,38
VAI
C
3,56
21
2,48
26
2,10
98
2,53
15
3,83
53
2,31
75
1,69
05
2,25
Universitas Sumatera Utara
P
53
13
40
65
93
75
88
65
22
03
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2010
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
28.273.
181
4.382.5
70
18.823.
414
13.858.
083
176.55
4
5.752.8
21
1.072.9
00
3.813.4
53
15.249.
297
3.333.6
64
12.000.
899
9.318.6
58
120.33
2
3.624.5
96
825.59
0
2.675.9
70
13.023.
884
1.048.9
06
6.822.5
15
4.539.4
25
56.222
2.
3.
4.
5.
6.
7.
8
2.128.2
25
247.31
0
1.137.4
83
VACA =
VA/CE
CE
VA
CA
42.587. 0,30
117
58
3.379.5 0,31
46
03
21.592. 0,31
789
59
16.315. 0,27
570
82
353.80 0,15
7
89
5.054.1 0,42
10
11
1.560.3 0,15
53
85
4.853.4 0,23
92
43
VAHU =
VA/HC
HC
VA
HU
4.544. 2,86
611
57
556.3 1,88
07
54
3.838. 1,77
754
72
1.991. 2,27
272
96
21.13 2,66
0
08
1.291. 1,64
406
80
170.3 1,45
56
17
816.4 1,39
97
31
STVA =
SC/VA
SC=V ST
A-HC VA
8.479. 0,65
273
10
492.5 0,46
99
96
2.983. 0,43
761
73
2.548. 0,56
153
13
35.09 0,62
2
42
836.8 0,39
19
32
76.95 0,31
4
11
320.9 0,28
86
22
VAI
C
3,82
25
2,66
53
2,53
04
3,11
91
3,44
39
2,46
23
1,92
13
1,90
96
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2011
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
32.102
.213
5.262.
254
22.153
.883
17.468
.543
193.32
9
7.668.
518
1.374.
371
4.884.
16.080
.056
3.907.
480
14.338
.599
12.063
.844
121.41
2
4.886.
239
981.18
7
3.182.
16.022
.157
1.354.
774
7.815.
284
5.404.
699
71.917
2.
3.
4.
5.
6.
7.
8
2.782.
279
393.18
4
1.702.
VACA =
VA/CE
CE
VA
CA
52.845 0,30
.138
31
5.115. 0,26
572
48
29.111 0,26
.765
85
21.546 0,25
.451
08
394.56 0,18
1
23
7.017. 0,39
261
65
1.834. 0,21
871
43
7.343. 0,23
VAHU =
VA/HC
HC
VA
HU
5.204. 3,07
359
86
613.2 2,20
96
90
4.413. 1,77
075
09
2.227. 2,42
739
61
23.84 3,01
4
61
1.382. 2,01
216
29
221.9 1,77
09
18
949.3 1,79
STVA =
SC/VA
SC=V
ST
A-HC
VA
10.817 0,67
.798
51
741.47 0,54
8
73
3.402. 0,43
209
53
3.176. 0,58
960
78
48.072 0,66
84
1.400. 0,50
063
32
171.27 0,43
5
56
752.65 0,44
VA
IC
4,05
68
3,02
11
2,47
47
3,26
47
3,86
68
2,91
26
2,42
17
2,46
Universitas Sumatera Utara
P
491
484
007
033
18
53
28
4
22
68
Value Added Intellectual Coefficient (VAIC) Bank Umum Swasta Nasional di
BEI Periode 2012
(dalam jutaan rupiah)
VA = OUT - IN
N
o
Emit
en
OUT
IN
VA
1.
BBC
A
BB
KP
BD
MN
BN
GA
BS
WD
BTP
N
MA
YA
NIS
P
35.693
.371
5.790.
130
24.742
.315
19.472
.634
227.78
5
9.586.
551
1.742.
328
5.776.
153
17.819
.945
4.234.
930
15.461
.786
12.341
.069
144.04
8
5.753.
994
1.219.
312
3.687.
904
17.873
.426
1.555.
200
9.280.
529
7.131.
565
83.736
2.
3.
4.
5.
6.
7.
8
3.832.
557
523.01
6
2.088.
249
VACA =
VA/CE
CE
VA
CA
63.616 0,28
.402
09
5.831. 0,26
461
66
32.850 0,28
.459
25
26.901 0,26
.773
51
428.76 0,19
5
53
9.712. 0,39
913
46
2.109. 0,24
028
80
9.866. 0,21
932
16
VAHU =
VA/HC
HC
VA
HU
6.154. 2,90
966
39
720.4 2,15
81
85
5.163. 1,79
381
74
2.881. 2,47
704
48
28.74 2,91
0
36
1.853. 2,06
571
76
259.7 2,01
27
37
1.172. 1,78
793
06
STVA =
SC/VA
SC=V
ST
A-HC
VA
11.718 0,65
.460
56
834.71 0,53
9
67
4.117. 0,44
148
36
4.249. 0,59
861
59
54.996 0,65
68
1.978. 0,51
986
63
263.28 0,50
9
34
915.45 0,43
6
84
VA
IC
3,84
04
2,96
18
2,52
35
3,33
58
3,76
57
2,97
85
2,76
51
2,43
06
Universitas Sumatera Utara