Go Public dan Non Go Public di Indonesia Periode 2008

Lampiran No.1 Hasil Perhitungan VACA, VAHU, STVA dan VAIC TM Perbankan Syariah

• – IN

  2009

  Nama Bank

  VA = OUT

  VACA = VA/CE

  VAHU = VA/HC STVA = SC/VA OUT

  IN

  VA CE

  VACA HC

  VAHU SC STVA ( VA – HC )

  SYARIAH, Tbk 1,137,042 -23,897 1,160,939 2,165,900 0.54 -689,455 -1.68 1,850,394

  1.19 Hasil Perhitungan VACA, VAHU, STVA dan VAIC

  1.59 GA SYARIAH, Tbk 223,800 -219,783 443,583 394,000 1.13 -235,777 -1.88 679,360

  1.53 MALAT INDONESIA 1,471,300 -441,974 1,913,274 898,003 2.13 -183,358 -10.43 2,096,632

  1.10 NK SYARIAH MANDIRI, Tbk 2,488,245 -421,035 2,909,280 1,890,440 1.54 -389,292 -7.47 3,298,572

  1.13 SYARIAH, Tbk 19,576 -33,399 52,975 34,664 1.53 -30,031 -1.76 83,006

  1.57 SYARIAH, Tbk 288,490 -207,708 496,198 463,659 1.07 -90,176 -5.50 586,374

  1.18 AR BANTEN SYARIAH, Tbk 6,309,669 -27,080 6,336,749 3,847,324 1.65 -2,545,600 -2.49 8,882,349

  1.40 NIN SYARIAH, Tbk 11,550

  3.59

  Go Public dan Non Go Public di Indonesia Periode 2009

  1.34 YBANK SYARIAH INDONESIA 239,949 -49,078 289,027 808,724 0.36 -55,890 -5.17 344,917

  2008

  1.60 TORIA SYARIAH, Tbk 134,185 -98,678 232,863 563,178 0.41 -78,900 -2.95 311,763

  VA = OUT

  VACA = VA/CE

  VAHU = VA/HC STVA = SC/VA OUT

  IN

  VA CE

  VACA HC

  VAHU SC STVA ( VA – HC )

  SYARIAH, Tbk 996,624 -13,944 1,010,568 1,547,426 0.65 -567832 -1.78 1,578,400

  Go Public dan Non Go Public di Indonesia Periode 2008

  1.56 GA SYARIAH, Tbk 186,900 -235,690 422,590 789,000 0.54 -210,677 -2.01 633,267

  1.50 MALAT INDONESIA 1,471,951 -461,820 1,933,771 1,173,391 1.65 -136813 -14.13 2,070,584

  1.07 NK SYARIAH MANDIRI, Tbk 2,106,382 -334,937 2,441,319 1,397,545 1.75 -297,805 -8.20 2,739,124

  1.12 SYARIAH, Tbk 16,433 -30,489 46,922 600,879 0.08 -39,078 -1.20 86,000

  1.83 SYARIAH, Tbk 22,186 -187,685 209,871 2,235,700 0.09 -81,176 -2.59 291,047

  1.39 AR BANTEN SYARIAH, Tbk 5,080,072 -26,080 5,106,152 2,831,500 1.80 -2,354,900 -2.17 7,461,052

  1.46 NIN SYARIAH, Tbk 9,159 -15,787 24,946 9,658 2.58 -12,789 -1.95 37,735

  1.51 RIAH BUKOPIN, Tbk 1,777 -31,009 32,786 39,068 0.84 -19,564 -1.68 52,350

  Nama Bank

TM Perbankan Syariah

• – IN
• 14,676 26,226 12,844 2.04 -67,856 -0.39 94,082

  117

TM Perbankan Syariah

Go Public dan Non Go Public di Indonesia Periode 2010

• – HC )

  Nama Bank

  1.18 NIN SYARIAH, Tbk 235,836 -13,373 249,209 133,404 1.87 -8,665 -28.76 257,874

  1.03 RIAH BUKOPIN, Tbk 243,631 -36,110 279,741 163,883 1.71 -41,391 -6.76 321,132

  1.15 TORIA SYARIAH, Tbk 24,701 -8,636 33,337 126,516 0.26 -4,474 -7.45 37,811

  1.13 YBANK SYARIAH INDONESIA 45,836 -5,390 51,226 880,832 0.06 -4,611 -11.11 55,837

  1.09 Hasil Perhitungan VACA, VAHU, STVA dan VAIC

  VACA = VA/CE

  VA = OUT – IN

  0.75 SYARIAH, Tbk 779,785 -247,715 1,027,500 973,772 1.06 -196,604 -5.23 1,224,104

  VAHU = VA/HC STVA = SC/VA OUT

  IN

  VA CE

  VACA HC

  VAHU SC STVA ( VA

  1.19 AR BANTEN SYARIAH, Tbk 149,091 -31,206 180,297 523,732 0.34 -33,161 -5.44 213,458

  1.16 SYARIAH, Tbk 171,516 328,805 -157,289 323,378 -0.49 -39,036 4.03 -118,253

  1.10 NK SYARIAH MANDIRI, Tbk 3,395,847 -640,404 4,036,251 2,406,282 1.68 -627,225 -6.44 4,663,476

  VACA = VA/CE

  118

  RIAH BUKOPIN, Tbk 142,749 -36,711 179,460 137,878 1.30 -20,478 -8.76 199,938

  1.11 TORIA SYARIAH, Tbk 845,089 -98,956 944,045 849,465 1.11 -689,700 -1.37 1,633,745

  1.73 YBANK SYARIAH INDONESIA 203,247 -11,289 214,536 870,477 0.25 -26,750 -8.02 241,286

  1.12 Hasil Perhitungan VACA, VAHU, STVA dan VAIC

  Nama Bank

  VA = OUT – IN

  VAHU = VA/HC STVA = SC/VA OUT

  IN

  VA CE

  VACA HC

  VAHU SC STVA ( VA

  2010

  SYARIAH, Tbk 464,683 -91,057 555,740 1,069,202 0.52 -77,679 -7.15 633,419

  1.14 GA SYARIAH, Tbk 972,294 -269,673 1,241,967 499,579 2.49 -290,677 -4.27 1,532,644

  1.23 MALAT INDONESIA 1,900,784 -539,690 2,440,474 2,015,263 1.21 -245,419 -9.94 2,685,893

TM Perbankan Syariah

Go Public dan Non Go Public di Indonesia Periode 2011

• – HC )

TM Perbankan Syariah

  1.1 NK SYARIAH MANDIRI, Tbk 5,982,318 735,199 5,247,119 4,984,624 1.05 -979,926 -5.35 6,227,045

  VACA HC

  VAHU SC STVA ( VA – HC )

  2012

  SYARIAH, Tbk 1,255,748 -349,270 1,605,018 1,309,685 1.23 -280,613 -5.72 1,885,631

  1.1 GA SYARIAH, Tbk 1,302,955 -294,265 1,597,220 949,172 1.68 -323,224 -4.94 1,920,444

  1.2 MALAT INDONESIA 2,697,737 -493,228 3,190,965 2,321,351 1.37 -494,942 -6.45 3,685,907

  1.1 SYARIAH, Tbk 171,516 -22,519 194,035 323,378 0.60 -39,036 -4.97 233,071

  IN

  1.2 SYARIAH, Tbk 1,514,403 -418,685 1,933,088 1,206,616 1.60 -323,383 -5.98 2,256,471

  1.1 AR BANTEN SYARIAH, Tbk 371,236 -69,489 440,725 652912 0.68 -78,070 -5.65 518,795

  1.1 NIN SYARIAH, Tbk 159,941 -24,824 184,765 515,347 0.36 -18,815 -9.82 203,580

  1.1 RIAH BUKOPIN, Tbk 373,487 -49,482 422,969 308,392 1.37 -50,471 -8.38 473,440

  1.1 TORIA SYARIAH, Tbk 90,435 -9,672 100,107 165,208 0.61 -22,166 -4.52 122,273

  1.2 YBANK SYARIAH INDONESIA 224,290 -49,888 274,178 1020858 0.27 -23,575 -11.63 297,753

  1.0

  VA CE

  VAHU = VA/HC STVA = SC/VA OUT

  119 2011

  1.20 AR BANTEN SYARIAH, Tbk 265,207 -56,036 321,243 545,974 0.59 -64,417 -4.99 385,660

  SYARIAH, Tbk 1,011,167 -209,891 1,221,058 1,139,740 1.07 -183,764 -6.64 1,404,822

  1.15 GA SYARIAH, Tbk 985,837 -255,599 1,241,436 537,843 2.31 -309,747 -4.01 1,551,183

  1.25 MALAT INDONESIA 697,737 -494,047 1,191,784 2,681,351 0.44 494,942 2.41 696,842

  0.58 NK SYARIAH MANDIRI, Tbk 4,401,231 -470,404 4,871,635 2,286,282 2.13 -727,231 -6.70 5,598,866

  1.15 SYARIAH, Tbk 144,461 -17,437 161,898 316,033 0.51 -32,755 -4.94 194,653

  1.20 SYARIAH, Tbk 1,209,139 -329,462 1,538,601 1,075,552 1.43 -312,778 -4.92 1,851,379

  1.20 NIN SYARIAH, Tbk 195,836 -10,373 206,209 261,034 0.79 -10,665 -19.34 216,874

  VACA = VA/CE

  1.05 RIAH BUKOPIN, Tbk 283,065 -41,833 324,898 273,775 1.19 -44,443 -7.31 369,341

  1.14 TORIA SYARIAH, Tbk 69,136 -9,603 78,739 156,999 0.50 -8,666 -9.09 87,405

  1.11 YBANK SYARIAH INDONESIA 149,440 -46,246 195,686 931,785 0.21 -17,615 -11.11 213,301

  1.09 Hasil Perhitungan VACA, VAHU, STVA dan VAIC

  Go Public dan Non Go Public di Indonesia Periode 2012

  Nama Bank

  VA = OUT

• – IN

Lampiran No.2 Gambaran NPM dan LDR Perbankan Syariah

  Go Public dan Non Go Public di Indonesia

Periode 2008-2012 2008 No. Nama Bank NPM (%) LDR (%)

  68.60

  15 PT. BANK SYARIAH MANDIRI, Tbk

  39.85

  2009

  12 PT. BNI SYARIAH, Tbk

  6.00

  64.10

  13 PT. MEGA SYARIAH, Tbk

  4.94

  56.82

  14 PT. MUAMALAT INDONESIA

  5.01

  85.82

  12.37

  11 PT. MAYBANK SYARIAH INDONESIA

  97.45

  16 PT. BCA SYARIAH, Tbk

  6.40

  50.30

  17 PT. BRI SYARIAH, Tbk

  9.14

  80.88

  18 PT. JABAR BANTEN SYARIAH, Tbk

  7.63

  82.47

  6.30

  1.25

  53.46

  2 PT. MEGA SYARIAH, Tbk

  6 PT. BRI SYARIAH, Tbk

  4.88

  64.67

  3 PT. MUAMALAT INDONESIA

  4.64

  14.41

  4 PT. BANK SYARIAH MANDIRI, Tbk

  5.45

  74.58

  5 PT. BCA SYARIAH, Tbk

  6.60

  53.80

  10.18

  1 PT. BNI SYARIAH, Tbk

  79.93

  7 PT. JABAR BANTEN SYARIAH, Tbk

  8.45

  89.44

  8 PT. PANIN SYARIAH, Tbk

  4.72

  78.93

  9 PT. SYARIAH BUKOPIN, Tbk

  4.80

  93.60

  10 PT. VICTORIA SYARIAH, Tbk

  2.61

  19 PT. PANIN SYARIAH, Tbk

  4.75

  28 PT. BRI SYARIAH, Tbk

  10.77

  75.17

  29 PT. JABAR BANTEN SYARIAH, Tbk

  7.32

  71.54

  30 PT. PANIN SYARIAH, Tbk

  4.59

  74.22

  31 PT. SYARIAH BUKOPIN, Tbk

  71.85

  5.30

  32 PT. VICTORIA SYARIAH, Tbk

  1.77

  40.22

  33 PT. MAYBANK SYARIAH INDONESIA

  1.25

  12.26 Gambaran NPM dan LDR Perbankan Syariah

  Go Public dan Non Go Public di Indonesia

  34 PT. BNI SYARIAH, Tbk

  6.00

  70.40

  55.20

  27 PT. BCA SYARIAH, Tbk

  4.43

  2010

  73.28

  20 PT. SYARIAH BUKOPIN, Tbk

  4.07

  75.99

  21 PT. VICTORIA SYARIAH, Tbk

  2.38

  50.43

  22 PT. MAYBANK SYARIAH INDONESIA

  1.25

  19.51

  23 PT. BNI SYARIAH, Tbk

  83.16

  5.80

  70.20

  24 PT. MEGA SYARIAH, Tbk

  5.44

  56.03

  25 PT. MUAMALAT INDONESIA

  5.24

  91.52

  26 PT. BANK SYARIAH MANDIRI, Tbk

  10.44

Periode 2008-2012 2011 No. Nama Bank NPM (%) LDR (%)

  35 PT. MEGA SYARIAH, Tbk

  79.85

  6.45

  52.39

  47 PT. MUAMALAT INDONESIA

  7.42

  94.15

  48 PT. BANK SYARIAH MANDIRI, Tbk

  8.23

  77.66

  49 PT. BCA SYARIAH, Tbk

  5.60

  68.60

  50 PT. BRI SYARIAH, Tbk

  8.42

  51 PT. JABAR BANTEN SYARIAH, Tbk

  77.50

  6.76

  74.09

  52 PT. PANIN SYARIAH, Tbk

  4.19

  88.46

  53 PT. SYARIAH BUKOPIN, Tbk

  4.56

  83.81

  54 PT. VICTORIA SYARIAH, Tbk

  3.12

  67.59

  55 PT. MAYBANK SYARIAH INDONESIA

  1.25

  46 PT. MEGA SYARIAH, Tbk

  5.90

  5.40

  40 PT. JABAR BANTEN SYARIAH, Tbk

  63.75

  36 PT. MUAMALAT INDONESIA

  5.15

  85.18

  37 PT. BANK SYARIAH MANDIRI, Tbk

  9.76

  75.10

  38 PT. BCA SYARIAH, Tbk

  5.70

  61.70

  39 PT. BRI SYARIAH, Tbk

  9.58

  76.20

  6.89

  45 PT. BNI SYARIAH, Tbk

  72.95

  41 PT. PANIN SYARIAH, Tbk

  4.64

  80.36

  42 PT. SYARIAH BUKOPIN, Tbk

  4.55

  85.01

  43 PT. VICTORIA SYARIAH, Tbk

  1.86

  63.62

  44 PT. MAYBANK SYARIAH INDONESIA

  1.25

  29.20

  2012

  17.70

  Lampiran No.3

Hasil Analisis Statistik Deskriptif Variabel Penelitian Perbankan

Syariah Go Public dan Non Go Public di Indonesia

  

Descriptive Statistic

  N Minimum Maximum Mean Std. Deviation

  VAHU 55 -28,76 4,03 -6,0391 5,03927

  VACA 55 -,49 2,58 1,0498 ,70322 STVA 48 1,05 3,59 1,3121 ,38450

  VAIC 55 -25,86 4,29 -4,5042 5,10430 NPM 55 1,25 12,37 5,6155 2,60255 LDR 55 12,26 97,45 67,1811 20,31410 Valid N (listwise)

  46 a Test distribution is Normal. b Calculated from data.

  Lampiran No.4

Hasil Uji Normalitas

  

One-Sample Kolmogorov-Smirnov Test

(Sebelum Transformasi)

  VAHU

  VACA STVA NPM LDR N

  55

  55

  48

  55

  55 Normal Parameters(a,b)

  Mean

• 6,0391 1,0498 1,3121 5,6155 67,1811 Std. Deviation 5,03927 ,70322 ,38450 2,60255 20,31410

  Most Extreme Differences

  Absolute ,134 ,119 ,272 ,106 ,146

  Positive ,114 ,119 ,272 ,096 ,074 Negative -,134 -,062 -,261 -,106 -,146

  Kolmogorov-Smirnov Z ,991 ,880 1,888 ,788 1,083 Asymp. Sig. (2-tailed) ,279 ,421 ,002 ,565 ,191 a Test distribution is Normal. b Calculated from data.

  

One-Sample Kolmogorov-Smirnov Test

(Setelah Transformasi)

  VAHU

  VACA LnSTVA NPM LDR N

  55

  55

  48

  55

  55 Normal Mean

• 6,0391 -1,6207 ,2460 5,6155 67,1811 Parameters(a,b)

  Std. Deviation 5,03927 ,62620 ,20485 2,60255 20,31410 Most Extreme Absolute

  ,134 ,197 ,268 ,106 ,146 Differences

  Positive ,114 ,197 ,268 ,096 ,074 Negative -,134 -,083 -,197 -,106 -,146

  Kolmogorov-Smirnov Z ,991 ,880 1,368 ,788 1,083 Asymp. Sig. (2-tailed) ,279 ,421 ,047 ,565 ,191 a Test distribution is Normal. b Calculated from data.

  Lampiran No.5 Hasil Uji Heterokedastisitas

Uji Glejser

  

Coefficients(a)

  Model Unstandardized

  Coefficients Standardized Coefficients t Sig.

  B Std. Error Beta B Std. Error 1 (Constant) 3,825 1,321 2,896 ,006

  VAHU ,286 ,156 ,517 1,834 ,073

  VACA 1,416 ,508 ,362 2,786 ,008 LnSTVA -1,213 1,088 -,315 -1,115 ,270 a Dependent Variable: AbsNPM

  

Coefficients(a)

  Model Unstandardized

  Coefficients Standardized Coefficients t Sig.

  B Std. Error Beta B Std. Error 1 (Constant) 55,269 10,433 5,298 ,000

  VAHU ,896 1,232 ,209 ,727 ,470

  VACA 11,454 4,013 ,379 2,854 ,006 LnSTVA -2,924 8,592 -,098 -,340 ,735 a Dependent Variable: AbsLDR

Lampiran No.6 Hasil Uji Autokorelasi Model Summary(b)

  Model R R Square Adjusted R

  Square Std. Error of the Estimate Durbin-Watson

  1 ,436(a) ,190 ,141 2,45742 1,280 a Predictors: (Constant), LnSTVA, VACA, VAHU b Dependent Variable: NPM

  Model Summary(b)

  Model R R Square Adjusted R

  Square Std. Error of the Estimate Durbin-Watson

  1 ,392(a) ,154 ,102 19,40771 1,906 a Predictors: (Constant), LnSTVA, VACA, VAHU b Dependent Variable: LDR

  Lampiran No.7

Hasil Uji Multikolineritas

  

Coefficients(a)

  Model Unstandardized

  Coefficients Standardized

  Coefficients Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 3,825 1,321 2,896 ,006

  VAHU ,286 ,156 ,517 1,834 ,073

  VACA 1,416 ,508 ,362 2,786 ,008 LnSTVA -1,213 1,088 -,315 -1,115 ,270 a Dependent Variable: NPM

  

Coefficients(a)

  Model Unstandardized

  Coefficients Standardized

  Coefficients Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 55,269 10,433 5,298 ,000

  VAHU ,896 1,232 ,209 ,727 ,470

  VACA 11,454 4,013 ,379 2,854 ,006 LnSTVA -2,924 8,592 -,098 -,340 ,735 a Dependent Variable: LDR

  Lampiran No.8

Hasil Analisis Regresi Dummy

  

ANOVA(b)

  Model Sum of Squares df Mean Square F Sig.

  1 Regression 112,082 4 28,021 5,309 ,001(a) Residual 253,346 48 5,278 Total 365,429

  52 a Predictors: (Constant), DUMMY, VACA, VAHU, LnSTVA b Dependent Variable: NPM

  

Coefficients(a)

  Model Unstandardized Coefficients Standardized

  Coefficients t Sig. B Std. Error Beta 1 (Constant) ,988 1,588 ,622 ,537

  VAHU ,287 ,146 ,518 1,966 ,055

  VACA 1,190 ,482 ,304 2,470 ,017 LnSTVA -1,747 1,034 -,453 -1,689 ,098 DUMMY 2,612 ,920 ,373 2,840 ,007 a Dependent Variable: NPM

  Model Summary(b)

  Adjusted R Std. Error of the Model R R Square Square Estimate 1 ,554(a) ,307 ,249 2,29740 a Predictors: (Constant), DUMMY, VACA, VAHU, LnSTVA b Dependent Variable: NPM

  ANOVA(b)

  Sum of Model Squares df Mean Square F Sig.

  1 Regression 7479,817 4 1869,954 6,261 ,000(a) Residual 14335,778 48 298,662 Total 21815,595

  52 a Predictors: (Constant), DUMMY, VACA, VAHU, LnSTVA b Dependent Variable: LDR

  Coefficients(a) Model Unstandardized

  Coefficients Standardized Coefficients t Sig.

  B Std. Error Beta 1 (Constant) 27,354 11,949 2,289 ,027

  VAHU ,902 1,097 ,211 ,822 ,415

  VACA 9,230 3,623 ,305 2,548 ,014 LnSTVA -8,176 7,780 -,274 -1,051 ,299 DUMMY 25,697 6,918 ,476 3,714 ,001 a Dependent Variable: LDR

  Model Summary(b)

  Model R R Square Adjusted R

  Square Std. Error of the

  Estimate 1 ,586(a) ,343 ,288 17,28184 a Predictors: (Constant), DUMMY, VACA, VAHU, LnSTVA b Dependent Variable: LDR