Perbandingan Kinerja Keuangan Antara Perusahaan Asuransi Dengan Perbankan Yang Go Public Di Bursa Efek Indonesia
Lampiran 1
Total Aktiva Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia
(Persero) Tbk
316,547,02
9
404,285,60
2
469,899,284
551,336,790
626,182,926
473,650,326
PT Bank Negara Indonesia
(Persero) Tbk
225,541,32
8
240,590,14
7
299,058,161
333,303,506
386,654,815
297,029,591
PT Bank Bukopin Tbk
37,173,318
47,489,366
57,183,463
62,763,734
66,184,663
54,158,909
PT Bank Danamon Indonesia Tbk 98,597,953
118,206,57
3
127,183,116
155,791,308
184,237,348
136,803,260
282,392,32 324,419,06
4 9
381,908,353
442,994,197
496,304,573
385,603,703
PT Bank Central Asia Tbk
Total Hutang Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
394,256,032
648,319,752
1,022,104,924
1,174,970,310
1,338,047,254
915,539,654
PT Asuransi Bintang Tbk
96,115,531
145,390,329
198,279,949
249,326,049
269,062,945
191,634,961
PT Asuransi Dayin Mitra Tbk
149,876,030
178,431,744
798,167,141
820,927,210
901,458,990
569,772,223
58
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tb
78,329,727
76,889,392
162,993,636
102,216,779
115,443,297
107,174,566
PT Asuransi Multi Artha Guna Tbk
234,513,120
303,391,928
442,089,424
584,235,474
616,653,759
436,176,741
Total Hutang Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia (Persero) Tbk
289,689,684
367,612,492
420,078,955
486,455,011
546,855,504
422,138,329
PT Bank Negara Indonesia (Persero) Tbk
206,397,746
207,470,521
261,215,137
289,778,215
338,971,310
260,766,586
PT Bank Bukopin Tbk
34,631,954
44,597,408
52,809,369
57,808,026
60,036,480
49,976,647
PT Bank Danamon Indonesia Tbk
82,695,967
99,597,545
105,371,386
127,057,997
152,684,365
113,481,452
PT Bank Central Asia Tbk
254,535,631
289,851,060
399,165,506
390,067,244
430,893,993
352,902,687
2011
2012
Total Aktiva Lancar Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
482,577,808
809,443,172
1,370,096,030
1,725,629,887
2,073,209,992
1,292,191,378
PT Asuransi Bintang Tbk
143,306,910
192,795,359
249,828,372
333,743,918
356,525,103
255,239,932
PT Asuransi Dayin Mitra Tbk
242,444,399
287,894,251
938,664,181
979,584,548
1,077,942,808
705,306,037
59
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tb
156,812,676
163,515,631
222,684,297
171,001,322
183,800,023
179,562,790
PT Asuransi Multi Artha Guna Tbk
482,195,560
629,554,425
1,049,562,471
1,272,626,725
1,390,967,108
964,981,258
Total Aktiva Lancar Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
PT Bank Rakyat Indonesia (Persero) Tbk
2011
2012
2013
Rata-rata
304,851,572
391,704,709
455,983,477
536,131,232
608,172,742
459,368,746
PT Bank Negara Indonesia (Persero) Tbk 218,285,602
232,456,972
285,876,706
319,984,053
371,330,226
285,586,712
PT Bank Bukopin Tbk
35,992,356
46,260,409
55,181,784
61,691,707
64,885,541
52,802,359
PT Bank Danamon Indonesia Tbk
90,023,775
110,592,345
121,056,186
148,628,975
176,481,454
129,356,547
PT Bank Central Asia Tbk
274,971,073
316,377,444
372,780,281
429,402,117
480,520,681
374,810,319
Total Hutang Lancar Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
203,217,104
279,479,852
1,015,891,996
1,167,069,315
1,327,042,306
798,540,115
PT Asuransi Bintang Tbk
96,115,531
122,485,519
198,279,949
249,326,049
269,062,945
187,053,999
PT Asuransi Dayin Mitra Tbk
146,042,463
174,402,983
794,440,374
814,901,614
894,128,123
564,783,111
60
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tbk
76,789,979
75,156,654
160,953,583
99,963,562
113,608,999
105,294,555
PT Asuransi Multi Artha Guna Tbk
159,016,759
186,435,879
421,934,516
558,342,820
586,304,227
382,406,840
Total Hutang Lancar Perusahaan Perbankan 2009-2013 (dalam
rupiah)
NAMA PERUSAHAAAN
2009
2010
PT Bank Rakyat Indonesia (Persero)
Tbk
289,345,246
365,682,469
PT Bank Negara Indonesia (Persero)
Tbk
206,308,195
207,314,078
2011
2012
2013
Rata-rata
418,972,958
485,559,316
537,580,025
419,428,003
260,720,792
289,008,470
338,647,352
260,399,777
PT Bank Bukopin Tbk
34,631,954
44,597,408
52,734,425
57,731,716
59,937,751
49,926,651
PT Bank Danamon Indonesia Tbk
82,244,780
98,792,794
102,100,642
121,120,524
146,660,002
110,183,748
PT Bank Central Asia Tbk
251,707,044
286,380,514 335,472,412
Total Earning After Tax (EAT) Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
384,446,397
425,125,556
336,626,385
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
26,055,161
45,296,577
87,622,183
118,689,198
151,478,596
85,828,343
PT Asuransi Bintang Tbk
3,636,627
2,676,579
3,205,976
26,290,725
19,792,073
11,120,396
PT Asuransi Dayin Mitra Tbk
7,659,615
14,150,154
25,672,226
28,542,518
32,841,044
21,773,111
61
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tbk
9,206,094
12,006,616
10,973,458
12,461,651
5,653,945
10,060,353
PT Asuransi Multi Artha Guna Tbk
49,192,552
59,362,441
95,466,163
147,142,681
152,769,616
100,786,691
Total Earning After Tax (EAT) Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia (Persero) Tbk 7,308,292
PT Bank Negara Indonesia (Persero)
Tbk
2,483,995
11,472,385
15,087,996
18,687,380
21,354,330 14,782,077
4,101,706
5,808,218
7,048,362
9,057,941
5,700,044
PT Bank Bukopin Tbk
362,191
492,599
741,478
814,770
910,470
664,302
PT Bank Danamon Indonesia Tbk
1,532,533
2,883,468
2,521,682
4,117,148
4,159,320
3,042,830
PT Bank Central Asia Tbk
6,807,242
8,479,273
10,817,798
11,718,460
14,256,239
10,415,802
62
Universitas Sumatera Utara
Lampiran 2
Data CR (Current Ratio) Perusahaan Asuransi 2009-2013 (dalam persen)
CR
NAMA PERUSAHAAAN
2009
2010
2011
PT Asuransi Bina Dana Arta Tbk
237.47
289.62
134.87
PT Asuransi Bintang Tbk
149.10
157.40
126.01
PT Asuransi Dayin Mitra Tbk
166.01
165.07
118.16
PT Asuransi Jasa Tania Tb
204.21
217.57
138.36
PT Asuransi Multi Artha Guna Tbk
303.23
337.68
248.76
Data CR (Current Ratio) Perusahaan Perbankan 2009-2013 (dalam persen)
CR
NAMA PERUSAHAAAN
2009
2010
2011
PT Bank Rakyat Indonesia (Persero) Tbk
105.36
107.11
108.84
PT Bank Negara Indonesia (Persero) Tbk
105.80
112.12
109.64
PT Bank Bukopin Tbk
103.93
103.72
104.64
PT Bank Danamon Indonesia Tbk
109.46
111.94
118.66
PT Bank Central Asia Tbk
109.24
110.48
111.12
2012
147.87
133.86
120.29
171.07
227.92
2012
110.41
110.71
106.86
122.71
111.70
2013
156.22
132.50
120.56
161.79
237.25
Rata-rata
2013
113.13
109.66
108.26
120.33
113.03
Rata-rata
193.21
139.77
138.02
178.60
270.97
108.97
109.59
105.48
116.62
111.11
63
Universitas Sumatera Utara
Data TDTA (Total Debt to Total Assets) Perusahaan Asuransi 2009-2013 (dalam persen)
TDTA
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Asuransi Bina Dana Arta Tbk
76.07
76.65
71.63
65.40
PT Asuransi Bintang Tbk
53.30
59.68
67.40
67.43
PT Asuransi Dayin Mitra Tbk
57.01
57.91
83.60
82.40
PT Asuransi Jasa Tania Tb
43.92
42.11
67.40
54.04
PT Asuransi Multi Artha Guna Tbk
46.32
46.36
40.90
43.29
Data TDTA (Total Debt to Total Assets) Perusahaan Perbankan 2009-2013 (dalam persen)
TDTA
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Bank Rakyat Indonesia (Persero) Tbk
91.51
90.92
89.40
88.23
PT Bank Negara Indonesia (Persero) Tbk
91.51
86.23
87.34
86.94
PT Bank Bukopin Tbk
93.17
93.91
92.36
92.10
PT Bank Danamon Indonesia Tbk
83.88
84.26
82.86
81.56
PT Bank Central Asia Tbk
90.13
89.34
104.51
88.05
2013
62.13
67.44
82.00
57.12
41.70
2013
87.33
87.67
90.71
82.88
86.82
Rata-rata
70.38
63.05
72.58
52.92
43.71
Rata-rata
89.48
87.94
92.45
83.09
91.77
64
Universitas Sumatera Utara
Data ROI (Return On Invesment) Perusahaan Asuransi 2009-2013 (dalam persen)
ROI
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Asuransi Bina Dana Arta Tbk
5.03
5.36
6.14
6.60
PT Asuransi Bintang Tbk
1.95
1.10
1.08
2.63
PT Asuransi Dayin Mitra Tbk
2.93
4.59
2.68
2.87
PT Asuransi Jasa Tania Tbk
5.16
6.58
4.53
6.59
PT Asuransi Multi Artha Guna Tbk
9.72
9.07
8.83
10.90
Data ROI (Return On Invesment) Perusahaan Perbankan 2009-2013 (dalam persen)
ROI
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Bank Rakyat Indonesia (Persero) Tbk
2.30
2.83
3.21
3.39
PT Bank Negara Indonesia (Persero) Tbk
1.10
1.70
1.94
2.11
PT Bank Bukopin Tbk
0.98
1.03
1.30
1.30
PT Bank Danamon Indonesia Tbk
1.56
2.43
1.99
2.64
PT Bank Central Asia Tbk
2.41
2.61
2.83
2.64
2013
7.03
4.97
2.99
2.80
10.33
Rata-rata
6.03
2.35
3.21
5.13
9.77
2013
3.41
2.34
1.38
2.26
2.88
Rata-rata
3.03
1.84
1.20
2.18
2.67
65
Universitas Sumatera Utara
Lampiran 3
Descriptives
Descriptive Statistics
N
CR
Valid N (listwise)
Minimum
10
10
105.48
Maximum
270.97
Mean
147.2340
Std. Deviation
53.14089
One-Sample Kolmogorov-Smirnov Test
CR
N
Normal Parametersa,,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
10
147.2340
53.14089
.256
.256
-.216
.809
.529
a. Test distribution is Normal.
b. Calculated from data.
66
Universitas Sumatera Utara
Descriptive Statistics
N
TDTA
Valid N (listwise)
Minimum
10
10
Maximum
43.71
Mean
92.45
74.7370
Std. Deviation
17.20530
One-Sample Kolmogorov-Smirnov Test
TDTA
N
Normal Parameters
10
a,,b
Mean
Std. Deviation
Most Extreme Differences
74.7370
17.20530
Absolute
.186
Positive
.152
Negative
-.186
Kolmogorov-Smirnov Z
.589
Asymp. Sig. (2-tailed)
.878
a. Test distribution is Normal.
b. Calculated from data.
67
Universitas Sumatera Utara
Descriptive Statistics
N
ROI
Valid N (listwise)
Minimum
10
10
Maximum
1.20
Mean
9.77
Std. Deviation
3.7410
2.57971
One-Sample Kolmogorov-Smirnov Test
ROI
N
Normal Parameters
10
a,,b
Mean
Std. Deviation
Most Extreme Differences
3.7410
2.57971
Absolute
.282
Positive
.282
Negative
-.162
Kolmogorov-Smirnov Z
.890
Asymp. Sig. (2-tailed)
.406
a. Test distribution is Normal.
b. Calculated from data.
68
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Lampiran 4
T-Test
Group Statistics
Perusahaan
CR
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
184.1140
54.19445
24.23649
Perbankan
5
110.3540
4.06477
1.81782
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
CR
Equal variances
assumed
Equal variances not
assumed
Sig.
5.739
t
.043
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
3.035
8
.016
73.76000
24.30457
17.71356
129.80644
3.035
4.045
.038
73.76000
24.30457
6.57475
140.94525
69
Universitas Sumatera Utara
Lampiran 5
T-Test
Group Statistics
Perusahaan
TDTA
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
60.5280
12.13878
5.42863
Perbankan
5
88.9460
3.73641
1.67097
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
TDTA Equal variances
assumed
Equal variances not
assumed
Sig.
7.578
t
.025
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
-5.003
8
.001
-28.41800
5.67998
-41.51605
-15.31995
-5.003
4.751
.005
-28.41800
5.67998
-43.25182
-13.58418
70
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Lampiran 6
T-Test
Group Statistics
Perusahaan
ROI
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
5.2980
2.89885
1.29640
Perbankan
5
2.1840
.71388
.31926
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
ROI
Equal variances
assumed
Equal variances not
assumed
Sig.
3.818
t
.086
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
2.332
8
.048
3.11400
1.33514
.03517
6.19283
2.332
4.483
.073
3.11400
1.33514
-.44051
6.66851
71
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Total Aktiva Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia
(Persero) Tbk
316,547,02
9
404,285,60
2
469,899,284
551,336,790
626,182,926
473,650,326
PT Bank Negara Indonesia
(Persero) Tbk
225,541,32
8
240,590,14
7
299,058,161
333,303,506
386,654,815
297,029,591
PT Bank Bukopin Tbk
37,173,318
47,489,366
57,183,463
62,763,734
66,184,663
54,158,909
PT Bank Danamon Indonesia Tbk 98,597,953
118,206,57
3
127,183,116
155,791,308
184,237,348
136,803,260
282,392,32 324,419,06
4 9
381,908,353
442,994,197
496,304,573
385,603,703
PT Bank Central Asia Tbk
Total Hutang Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
394,256,032
648,319,752
1,022,104,924
1,174,970,310
1,338,047,254
915,539,654
PT Asuransi Bintang Tbk
96,115,531
145,390,329
198,279,949
249,326,049
269,062,945
191,634,961
PT Asuransi Dayin Mitra Tbk
149,876,030
178,431,744
798,167,141
820,927,210
901,458,990
569,772,223
58
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tb
78,329,727
76,889,392
162,993,636
102,216,779
115,443,297
107,174,566
PT Asuransi Multi Artha Guna Tbk
234,513,120
303,391,928
442,089,424
584,235,474
616,653,759
436,176,741
Total Hutang Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia (Persero) Tbk
289,689,684
367,612,492
420,078,955
486,455,011
546,855,504
422,138,329
PT Bank Negara Indonesia (Persero) Tbk
206,397,746
207,470,521
261,215,137
289,778,215
338,971,310
260,766,586
PT Bank Bukopin Tbk
34,631,954
44,597,408
52,809,369
57,808,026
60,036,480
49,976,647
PT Bank Danamon Indonesia Tbk
82,695,967
99,597,545
105,371,386
127,057,997
152,684,365
113,481,452
PT Bank Central Asia Tbk
254,535,631
289,851,060
399,165,506
390,067,244
430,893,993
352,902,687
2011
2012
Total Aktiva Lancar Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
482,577,808
809,443,172
1,370,096,030
1,725,629,887
2,073,209,992
1,292,191,378
PT Asuransi Bintang Tbk
143,306,910
192,795,359
249,828,372
333,743,918
356,525,103
255,239,932
PT Asuransi Dayin Mitra Tbk
242,444,399
287,894,251
938,664,181
979,584,548
1,077,942,808
705,306,037
59
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tb
156,812,676
163,515,631
222,684,297
171,001,322
183,800,023
179,562,790
PT Asuransi Multi Artha Guna Tbk
482,195,560
629,554,425
1,049,562,471
1,272,626,725
1,390,967,108
964,981,258
Total Aktiva Lancar Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
PT Bank Rakyat Indonesia (Persero) Tbk
2011
2012
2013
Rata-rata
304,851,572
391,704,709
455,983,477
536,131,232
608,172,742
459,368,746
PT Bank Negara Indonesia (Persero) Tbk 218,285,602
232,456,972
285,876,706
319,984,053
371,330,226
285,586,712
PT Bank Bukopin Tbk
35,992,356
46,260,409
55,181,784
61,691,707
64,885,541
52,802,359
PT Bank Danamon Indonesia Tbk
90,023,775
110,592,345
121,056,186
148,628,975
176,481,454
129,356,547
PT Bank Central Asia Tbk
274,971,073
316,377,444
372,780,281
429,402,117
480,520,681
374,810,319
Total Hutang Lancar Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
203,217,104
279,479,852
1,015,891,996
1,167,069,315
1,327,042,306
798,540,115
PT Asuransi Bintang Tbk
96,115,531
122,485,519
198,279,949
249,326,049
269,062,945
187,053,999
PT Asuransi Dayin Mitra Tbk
146,042,463
174,402,983
794,440,374
814,901,614
894,128,123
564,783,111
60
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PT Asuransi Jasa Tania Tbk
76,789,979
75,156,654
160,953,583
99,963,562
113,608,999
105,294,555
PT Asuransi Multi Artha Guna Tbk
159,016,759
186,435,879
421,934,516
558,342,820
586,304,227
382,406,840
Total Hutang Lancar Perusahaan Perbankan 2009-2013 (dalam
rupiah)
NAMA PERUSAHAAAN
2009
2010
PT Bank Rakyat Indonesia (Persero)
Tbk
289,345,246
365,682,469
PT Bank Negara Indonesia (Persero)
Tbk
206,308,195
207,314,078
2011
2012
2013
Rata-rata
418,972,958
485,559,316
537,580,025
419,428,003
260,720,792
289,008,470
338,647,352
260,399,777
PT Bank Bukopin Tbk
34,631,954
44,597,408
52,734,425
57,731,716
59,937,751
49,926,651
PT Bank Danamon Indonesia Tbk
82,244,780
98,792,794
102,100,642
121,120,524
146,660,002
110,183,748
PT Bank Central Asia Tbk
251,707,044
286,380,514 335,472,412
Total Earning After Tax (EAT) Perusahaan Asuransi 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
384,446,397
425,125,556
336,626,385
2012
2013
Rata-rata
PT Asuransi Bina Dana Arta Tbk
26,055,161
45,296,577
87,622,183
118,689,198
151,478,596
85,828,343
PT Asuransi Bintang Tbk
3,636,627
2,676,579
3,205,976
26,290,725
19,792,073
11,120,396
PT Asuransi Dayin Mitra Tbk
7,659,615
14,150,154
25,672,226
28,542,518
32,841,044
21,773,111
61
Universitas Sumatera Utara
PT Asuransi Jasa Tania Tbk
9,206,094
12,006,616
10,973,458
12,461,651
5,653,945
10,060,353
PT Asuransi Multi Artha Guna Tbk
49,192,552
59,362,441
95,466,163
147,142,681
152,769,616
100,786,691
Total Earning After Tax (EAT) Perusahaan Perbankan 2009-2013 (dalam rupiah)
NAMA PERUSAHAAAN
2009
2010
2011
2012
2013
Rata-rata
PT Bank Rakyat Indonesia (Persero) Tbk 7,308,292
PT Bank Negara Indonesia (Persero)
Tbk
2,483,995
11,472,385
15,087,996
18,687,380
21,354,330 14,782,077
4,101,706
5,808,218
7,048,362
9,057,941
5,700,044
PT Bank Bukopin Tbk
362,191
492,599
741,478
814,770
910,470
664,302
PT Bank Danamon Indonesia Tbk
1,532,533
2,883,468
2,521,682
4,117,148
4,159,320
3,042,830
PT Bank Central Asia Tbk
6,807,242
8,479,273
10,817,798
11,718,460
14,256,239
10,415,802
62
Universitas Sumatera Utara
Lampiran 2
Data CR (Current Ratio) Perusahaan Asuransi 2009-2013 (dalam persen)
CR
NAMA PERUSAHAAAN
2009
2010
2011
PT Asuransi Bina Dana Arta Tbk
237.47
289.62
134.87
PT Asuransi Bintang Tbk
149.10
157.40
126.01
PT Asuransi Dayin Mitra Tbk
166.01
165.07
118.16
PT Asuransi Jasa Tania Tb
204.21
217.57
138.36
PT Asuransi Multi Artha Guna Tbk
303.23
337.68
248.76
Data CR (Current Ratio) Perusahaan Perbankan 2009-2013 (dalam persen)
CR
NAMA PERUSAHAAAN
2009
2010
2011
PT Bank Rakyat Indonesia (Persero) Tbk
105.36
107.11
108.84
PT Bank Negara Indonesia (Persero) Tbk
105.80
112.12
109.64
PT Bank Bukopin Tbk
103.93
103.72
104.64
PT Bank Danamon Indonesia Tbk
109.46
111.94
118.66
PT Bank Central Asia Tbk
109.24
110.48
111.12
2012
147.87
133.86
120.29
171.07
227.92
2012
110.41
110.71
106.86
122.71
111.70
2013
156.22
132.50
120.56
161.79
237.25
Rata-rata
2013
113.13
109.66
108.26
120.33
113.03
Rata-rata
193.21
139.77
138.02
178.60
270.97
108.97
109.59
105.48
116.62
111.11
63
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Data TDTA (Total Debt to Total Assets) Perusahaan Asuransi 2009-2013 (dalam persen)
TDTA
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Asuransi Bina Dana Arta Tbk
76.07
76.65
71.63
65.40
PT Asuransi Bintang Tbk
53.30
59.68
67.40
67.43
PT Asuransi Dayin Mitra Tbk
57.01
57.91
83.60
82.40
PT Asuransi Jasa Tania Tb
43.92
42.11
67.40
54.04
PT Asuransi Multi Artha Guna Tbk
46.32
46.36
40.90
43.29
Data TDTA (Total Debt to Total Assets) Perusahaan Perbankan 2009-2013 (dalam persen)
TDTA
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Bank Rakyat Indonesia (Persero) Tbk
91.51
90.92
89.40
88.23
PT Bank Negara Indonesia (Persero) Tbk
91.51
86.23
87.34
86.94
PT Bank Bukopin Tbk
93.17
93.91
92.36
92.10
PT Bank Danamon Indonesia Tbk
83.88
84.26
82.86
81.56
PT Bank Central Asia Tbk
90.13
89.34
104.51
88.05
2013
62.13
67.44
82.00
57.12
41.70
2013
87.33
87.67
90.71
82.88
86.82
Rata-rata
70.38
63.05
72.58
52.92
43.71
Rata-rata
89.48
87.94
92.45
83.09
91.77
64
Universitas Sumatera Utara
Data ROI (Return On Invesment) Perusahaan Asuransi 2009-2013 (dalam persen)
ROI
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Asuransi Bina Dana Arta Tbk
5.03
5.36
6.14
6.60
PT Asuransi Bintang Tbk
1.95
1.10
1.08
2.63
PT Asuransi Dayin Mitra Tbk
2.93
4.59
2.68
2.87
PT Asuransi Jasa Tania Tbk
5.16
6.58
4.53
6.59
PT Asuransi Multi Artha Guna Tbk
9.72
9.07
8.83
10.90
Data ROI (Return On Invesment) Perusahaan Perbankan 2009-2013 (dalam persen)
ROI
NAMA PERUSAHAAAN
2009
2010
2011
2012
PT Bank Rakyat Indonesia (Persero) Tbk
2.30
2.83
3.21
3.39
PT Bank Negara Indonesia (Persero) Tbk
1.10
1.70
1.94
2.11
PT Bank Bukopin Tbk
0.98
1.03
1.30
1.30
PT Bank Danamon Indonesia Tbk
1.56
2.43
1.99
2.64
PT Bank Central Asia Tbk
2.41
2.61
2.83
2.64
2013
7.03
4.97
2.99
2.80
10.33
Rata-rata
6.03
2.35
3.21
5.13
9.77
2013
3.41
2.34
1.38
2.26
2.88
Rata-rata
3.03
1.84
1.20
2.18
2.67
65
Universitas Sumatera Utara
Lampiran 3
Descriptives
Descriptive Statistics
N
CR
Valid N (listwise)
Minimum
10
10
105.48
Maximum
270.97
Mean
147.2340
Std. Deviation
53.14089
One-Sample Kolmogorov-Smirnov Test
CR
N
Normal Parametersa,,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
10
147.2340
53.14089
.256
.256
-.216
.809
.529
a. Test distribution is Normal.
b. Calculated from data.
66
Universitas Sumatera Utara
Descriptive Statistics
N
TDTA
Valid N (listwise)
Minimum
10
10
Maximum
43.71
Mean
92.45
74.7370
Std. Deviation
17.20530
One-Sample Kolmogorov-Smirnov Test
TDTA
N
Normal Parameters
10
a,,b
Mean
Std. Deviation
Most Extreme Differences
74.7370
17.20530
Absolute
.186
Positive
.152
Negative
-.186
Kolmogorov-Smirnov Z
.589
Asymp. Sig. (2-tailed)
.878
a. Test distribution is Normal.
b. Calculated from data.
67
Universitas Sumatera Utara
Descriptive Statistics
N
ROI
Valid N (listwise)
Minimum
10
10
Maximum
1.20
Mean
9.77
Std. Deviation
3.7410
2.57971
One-Sample Kolmogorov-Smirnov Test
ROI
N
Normal Parameters
10
a,,b
Mean
Std. Deviation
Most Extreme Differences
3.7410
2.57971
Absolute
.282
Positive
.282
Negative
-.162
Kolmogorov-Smirnov Z
.890
Asymp. Sig. (2-tailed)
.406
a. Test distribution is Normal.
b. Calculated from data.
68
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Lampiran 4
T-Test
Group Statistics
Perusahaan
CR
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
184.1140
54.19445
24.23649
Perbankan
5
110.3540
4.06477
1.81782
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
CR
Equal variances
assumed
Equal variances not
assumed
Sig.
5.739
t
.043
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
3.035
8
.016
73.76000
24.30457
17.71356
129.80644
3.035
4.045
.038
73.76000
24.30457
6.57475
140.94525
69
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Lampiran 5
T-Test
Group Statistics
Perusahaan
TDTA
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
60.5280
12.13878
5.42863
Perbankan
5
88.9460
3.73641
1.67097
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
TDTA Equal variances
assumed
Equal variances not
assumed
Sig.
7.578
t
.025
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
-5.003
8
.001
-28.41800
5.67998
-41.51605
-15.31995
-5.003
4.751
.005
-28.41800
5.67998
-43.25182
-13.58418
70
Universitas Sumatera Utara
Lampiran 6
T-Test
Group Statistics
Perusahaan
ROI
N
Mean
Std. Deviation
Std. Error Mean
Asuransi
5
5.2980
2.89885
1.29640
Perbankan
5
2.1840
.71388
.31926
Independent Samples Test
Levene's Test for Equality
of Variances
t-test for Equality of Means
95% Confidence Interval of
the Difference
F
ROI
Equal variances
assumed
Equal variances not
assumed
Sig.
3.818
t
.086
Sig. (2tailed)
df
Mean
Difference
Std. Error
Difference
Lower
Upper
2.332
8
.048
3.11400
1.33514
.03517
6.19283
2.332
4.483
.073
3.11400
1.33514
-.44051
6.66851
71
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