Lampiran 2 Tabulasi Hasil Perhitungan Loan Loss Provission (LLPit) Sampel Penelitian Tahun 2019-2013 No Kode LLPit 2009 2010 2011 2012 2013
LAMPIRAN Lampiran 1 Daftar Sampel yang Memenuhi Kriteria Kriteria No Kode Nama Perusahaan
22 BVIC Bank Victoria International Tbk √ √ √
16 BNBA Bank Bumi Arta Tbk √ √ √
Sampel 16
17 BNGA Bank CIMB Niaga Tbk √ √ √
Sampel 17
18 BNII Bank International Indonesia Tbk √ √ √
Sampel 18
19 BNLI Bank Permata Tbk √ √ √
Sampel 19
20 BSWD Bank Swadesi Tbk √ √ √
Sampel 20
21 BPTN Bank Tabungan Pensiunan Nasional Tbk √ √ √
Sampel 21
Sampel 22
15 BMRI Bank Mandiri (Persero) Tbk √ √ √
23 INPC Bank Artha Graha Internasional Tbk √ √ √
Sampel 23
24 MAYA Bank Mayapada International Tbk √ √ √
Sampel 24
25 MCOR Bank Windu Kentjana International Tbk √ √ √
Sampel 25
26 MEGA Bank Mega Tbk √ √ √
Sampel 26
27 NISP Bank NISP OCBC Tbk √ √ √
Sampel 27
28 PNBN Bank Pan Indonesia Tbk √ √ √
Sampel 28
29 SDRA Bank Himpunan Saudara Tbk √ √ √
Sampel 15
Sampel 14
1
Sampel 6
2
3 Sampel
1 AGRO Bank Rakyat Agro Niaga Tbk √ √ √
Sampel 1
2 BABP Bank ICB Bumi Putera Tbk √ √ √
Sampel 2
3 BACA Bank Capital Indonesia Tbk √ √ √
Sampel 3
4 BAEK Bank Ekonomi Raharja Tbk √ √ √
Sampel 4
5 BBCA Bank Central Asia Tbk √ √ √
Sampel 5
6 BBKP Bank Bukopin Tbk √ √ √
7 BBNI Bank Negara Indonesia (Persero) Tbk √ √ √
14 BKSW Bank Kesawan Tbk √ √ √
Sampel 7
8 BBNP Bank Nusantara Parahyangan Tbk √ √ √
Sampel 8
9 BBRI Bank Rakyat Indonesia (Persero) Tbk √ √ √
Sampel 9
10 BBTN Bank Tabungan Negara (Persero) Tbk √ √ √
Sampel 10
11 BCIC Bank Mutiara Tbk √ √ √
Sampel 11
12 BDMN Bank Danamon Tbk √ √ √
Sampel 12
13 BEKS Bank Pundi Indonesia Tbk √ √ √
Sampel 13
Sampel 29
Lampiran 2 Tabulasi Hasil Perhitungan Loan Loss Provission (LLPit) Sampel Penelitian Tahun 2019-2013 No Kode LLPit 2009 2010 2011 2012 2013
16 BNBA 0.0067 0.0066 0.0092 0.0052 0.0018
28 PNBN 0.0179 0.0201 0.0184 0.0105 0.0118
27 NISP 0.0186 0.0150 0.0146 0.0171 0.0159
26 MEGA 0.0082 0.0070 0.0076 0.0054 0.0060
25 MCOR 0.0160 0.0202 0.0165 0.0050 0.0035
24 MAYA 0.0178 0.0235 0.0187 0.0106 0.0067
23 INPC 0.0155 0.0125 0.0169 0.0005 0.0038
22 BVIC 0.0242 0.0456 0.0236 0.0206 0.0162
21 BTPN 0.0196 0.0153 0.0090 0.0082 0.0082
20 BSWD 0.0101 0.0136 0.0144 0.0062 0.0087
19 BNLI 0.0278 0.0276 0.0181 0.0133 0.0106
18 BNII 0.0187 0.0222 0.0149 0.0111 0.0084
17 BNGA 0.0263 0.0305 0.0236 0.0220 0.0197
15 BMRI 0.0347 0.0291 0.0269 0.0254 0.0260
1 AGRO 0.0318 0.0661 0.0272 0.0268 0.0246
14 BKSW 0.0071 0.0074 0.0073 0.0041 0.0023
13 BEKS 0.0714 0.2044 0.1386 0.0493 0.0307
12 BDMD 0.0209 0.0254 0.0189 0.0160 0.0148
11 BCIC 0.2590 0.1712 0.0238 0.0154 0.0658
10 BBTN 0.0156 0.0151 0.0138 0.0110 0.0102
9 BBRI 0.0458 0.0441 0.0395 0.0312 0.0275
8 BBNP 0.0062 0.0090 0.0094 0.0092 0.0095
7 BBNI 0.0359 0.0306 0.0283 0.0231 0.0206
6 BBKP 0.0181 0.0208 0.0189 0.0164 0.0121
5 BBCA 0.0175 0.0138 0.0118 0.0105 0.0127
4 BAEK 0.0082 0.0066 0.0077 0.0058 0.0071
3 BACA 0.0065 0.0036 0.0041 0.0039 0.0015
2 BABP 0.0208 0.0144 0.0186 0.0146 0.0186
29 SDRA 0.0144 0.0201 0.0092 0.0112 0.0103
Lampiran 3 Tabulasi Hasil Perhitungan Saldo awal Non Performing Loan (NPLit-1) Sampel Penelitian Tahun 2019-2013 No Kode NPLit-1 2009 2010 2011 2012 2013
16 BNBA 0.0127 0.0106 0.0118 0.0092 0.0100
28 PNBN 0.0714 0.0538 0.0388 0.0347 0.0102
27 NISP 0.0316 0.0402 0.0253 0.0170 0.0148
26 MEGA 0.0278 0.0247 0.0173 0.0220 0.0381
25 MCOR 0.1685 0.0360 0.0202 0.0310 0.0297
24 MAYA 0.1218 0.1130 0.0153 0.0512 0.0548
23 INPC 0.1198 0.1061 0.0460 0.0531 0.0994
22 BVIC 0.0255 0.0430 0.0299 0.0317 0.0307
21 BTPN 0.0210 0.0128 0.0214 0.0133 0.0151
20 BSWD 0.0512 0.0593 0.0640 0.0231 0.0302
19 BNLI 0.0661 0.0731 0.0452 0.0328 0.0313
18 BNII 0.0530 0.0402 0.0531 0.0372 0.0340
17 BNGA 0.0527 0.0534 0.0487 0.0515 0.0478
15 BMRI 0.0704 0.0633 0.0506 0.0357 0.0343
1 AGRO 0.0503 0.0716 0.1065 0.0421 0.0432
14 BKSW 0.0456 0.0525 0.0268 0.0145 0.0051
13 BEKS 0.1597 0.3089 0.2259 0.0704 0.1325
12 BDMD 0.0646 0.0858 0.0827 0.0637 0.0625
11 BCIC 0.4687 0.2892 0.2025 0.1229 0.0785
10 BBTN 0.0952 0.1096 0.1155 0.1021 0.1114
9 BBRI 0.0509 0.0578 0.0408 0.0505 0.0409
8 BBNP 0.0273 0.0206 0.0081 0.0127 0.0169
7 BBNI 0.0756 0.0678 0.0298 0.0456 0.0377
6 BBKP 0.0616 0.0420 0.0434 0.0386 0.0367
5 BBCA 0.0138 0.0095 0.0092 0.0085 0.0095
4 BAEK 0.0216 0.0138 0.0076 0.0114 0.0059
3 BACA 0.0053 0.0020 0.0043 0.0030 0.0111
2 BABP 0.0958 0.0826 0.0640 0.0773 0.0762
29 SDRA 0.0340 0.0183 0.0281 -0.1921 0.0228
Lampiran 4 Tabulasi Hasil Perhitungan Selisih NPLt dengan NPLt-1 ( ∆NPLit) Sampel Penelitian Tahun 2019-2013 No Kode ∆NPLit 2009 2010 2011 2012 2013
17 BNGA 0.0026 0.0120 0.0111 0.0051 0.0064
29 SDRA -0.0118 0.0197 -0.3291 0.2263 0.0122
28 PNBN -0.0063 0.0005 0.0009 -0.0225 0.0047
27 NISP 0.0170 -0.0096 -0.0050 0.0026 -0.0028
26 MEGA 0.0004 -0.0023 0.0091 0.0182 0.0006
25 MCOR -0.1204 -0.0046 0.0257 -0.0010 -0.0067
24 MAYA 0.0346 -0.0927 0.0503 0.0215 0.0200
23 INPC 0.0076 -0.0552 0.0137 0.0534 0.0106
22 BVIC 0.0307 -0.0011 0.0064 0.0056 -0.0040
21 BTPN -0.0001 0.0203 -0.0034 0.0059 0.0048
20 BSWD 0.0158 0.0061 -0.0334 0.0138 -0.0060
19 BNLI 0.0098 -0.0137 -0.0001 0.0079 0.0063
18 BNII -0.0100 0.0253 -0.0061 0.0043 0.0142
1 AGRO 0.0298 0.0411 -0.0585 0.0080 -0.0107
2 BABP -0.0038 -0.0034 0.0009 0.0005 -0.0102
15 BMRI -0.0008 -0.0056 -0.0069 0.0038 0.0072
14 BKSW 0.0114 -0.0229 -0.0067 -0.0080 0.0349
13 BEKS 0.1354 -0.0615 0.0442 0.0995 0.0028
12 BDMD 0.0143 0.0135 -0.0062 0.0048 -0.0110
11 BCIC -0.0788 0.0007 -0.0529 -0.0317 0.0312
10 BBTN 0.0472 0.0255 0.0175 0.0375 0.0237
9 BBRI 0.0235 -0.0057 0.0178 -0.0024 0.0063
8 BBNP -0.0055 -0.0097 0.0078 0.0084 -0.0016
7 BBNI 0.0008 -0.0351 0.0251 -0.0037 0.0000
6 BBKP -0.0138 0.0134 0.0032 0.0035 -0.0006
5 BBCA -0.0029 0.0011 0.0009 0.0026 0.0017
4 BAEK -0.0053 -0.0062 0.0052 -0.0052 0.0060
3 BACA -0.0011 0.0034 -0.0011 0.0104 0.0265
16 BNBA -0.0002 0.0024 -0.0015 0.0025 -0.0014
Lampiran 5 Tabulasi Hasil Perhitungan Perubahan Nilai Kredit yang Diberikan ( ∆NLOANit) Sampel Penelitian Tahun 2019-2013 No Kode ∆NLOANit 2009 2010 2011 2012 2013
17 BNGA 0.0379 0.3412 0.1611 0.1835 0.1087
29 SDRA 0.2157 0.3503 0.5669 0.4986 0.0800
28 PNBN 0.2097 0.3989 0.1446 0.1927 0.1026
27 NISP 0.2096 0.2105 0.1933 0.3227 0.2323
26 MEGA 0.1384 0.3002 0.1999 0.0535 0.0193
25 MCOR 0.3362 0.5558 0.4819 0.0066 0.2189
24 MAYA 0.3841 0.3240 0.2820 0.3255 0.3990
23 INPC 0.2014 0.1057 0.1244 0.0716 0.0306
22 BVIC 0.3082 0.4003 0.1453 0.2161 0.3357
21 BTPN 0.6260 0.5500 0.3513 0.2666 0.1790
20 BSWD 0.1305 0.0214 0.3248 0.2213 0.4174
19 BNLI 0.0383 0.3157 0.3721 0.3008 0.2582
18 BNII 0.0710 0.2335 0.2634 0.2197 0.2140
1 AGRO 0.1202 0.0574 0.1398 0.1606 0.2683
2 BABP 0.1145 0.2369 -0.1599 0.0209 0.0985
15 BMRI 0.1006 0.1402 0.2270 0.1517 0.1534
14 BKSW 0.0858 0.1031 0.3876 0.2924 1.3786
13 BEKS -0.0446 0.0954 2.8377 0.2820 0.1718
12 BDMD -0.0809 0.2008 0.2019 0.0949 0.1826
11 BCIC 0.3482 0.4319 0.2173 0.1610 -0.0436
10 BBTN 0.2991 0.1700 0.3032 0.2539 0.1738
9 BBRI 0.2880 0.2756 0.1623 0.1733 0.1358
8 BBNP 0.0545 0.3553 0.2434 0.2506 0.2160
7 BBNI 0.1263 0.0940 0.2031 0.1145 0.1601
6 BBKP 0.1391 0.2775 0.2041 0.1488 0.0574
5 BBCA 0.1499 0.1488 0.1772 0.1599 0.1203
4 BAEK 0.1856 -0.0072 0.1242 0.0525 0.1334
3 BACA 1.0303 0.2718 0.0672 0.2069 0.2600
16 BNBA 0.1759 0.1073 0.1132 0.1756 0.1614
Lampiran 6 Tabulasi Hasil Perhitungan Nondiscretionary Accrual Loan Loss Provission (NDLLPit) Sampel Penelitian Tahun 2019-2013 No Kode NDLLPit 2009 2010 2011 2012 2013
16 BNBA 0.0038 0.0023 0.0024 0.0027 0.0023
28 PNBN 0.0284 0.0244 0.0145 0.0107 0.0023
27 NISP 0.0143 0.0148 0.0088 0.0080 0.0052
26 MEGA 0.0097 0.0104 0.0072 0.0082 0.0125
25 MCOR 0.0576 0.0185 0.0144 0.0091 0.0109
24 MAYA 0.0570 0.0373 0.0124 0.0248 0.0272
23 INPC 0.0504 0.0358 0.0188 0.0258 0.0397
22 BVIC 0.0148 0.0197 0.0115 0.0131 0.0132
21 BTPN 0.0136 0.0115 0.0095 0.0060 0.0055
20 BSWD 0.0214 0.0221 0.0236 0.0105 0.0139
19 BNLI 0.0257 0.0297 0.0203 0.0150 0.0136
18 BNII 0.0182 0.0193 0.0214 0.0153 0.0151
17 BNGA 0.0192 0.0248 0.0202 0.0210 0.0185
15 BMRI 0.0271 0.0241 0.0198 0.0137 0.0135
1 AGRO 0.0225 0.0320 0.0361 0.0170 0.0168
14 BKSW 0.0178 0.0169 0.0120 0.0053 0.0216
13 BEKS 0.0790 0.1207 0.1365 0.0416 0.0548
12 BDMD 0.0239 0.0367 0.0331 0.0248 0.0237
11 BCIC 0.1898 0.1245 0.0784 0.0465 0.0323
10 BBTN 0.0461 0.0478 0.0512 0.0472 0.0484
9 BBRI 0.0244 0.0236 0.0177 0.0195 0.0160
8 BBNP 0.0076 0.0085 0.0037 0.0059 0.0060
7 BBNI 0.0298 0.0218 0.0144 0.0165 0.0142
6 BBKP 0.0224 0.0192 0.0176 0.0149 0.0123
5 BBCA 0.0036 0.0022 0.0025 0.0021 0.0019
4 BAEK 0.0071 0.0010 0.0016 0.0009 0.0011
3 BACA 0.0125 0.0011 -0.0014 0.0014 0.0075
2 BABP 0.0377 0.0338 0.0210 0.0291 0.0284
29 SDRA 0.0120 0.0110 -0.0233 -0.0513 0.0082
Lampiran 7 Tabulasi Hasil Perhitungan Discretionary Accrual Loan Loss Provission (DLLPit) Sampel Penelitian Tahun 2019-2013
DLLPit
No Kode
2009 2010 2011 2012 2013
1 AGRO 0.0093 0.0342 -0.0089 0.0098 0.0078
2 BABP -0.0169 -0.0195 -0.0024 -0.0145 -0.0098
3 BACA -0.0060 0.0025 0.0054 0.0025 -0.0060
4 BAEK 0.0011 0.0056 0.0061 0.0049 0.0060
5 BBCA 0.0140 0.0116 0.0093 0.0084 0.0107
6 BBKP -0.0043 0.0016 0.0013 0.0015 -0.0001
7 BBNI 0.0060 0.0088 0.0138 0.0066 0.0065
8 BBNP -0.0014 0.0005 0.0057 0.0033 0.0035
9 BBRI 0.0215 0.0205 0.0218 0.0118 0.0115
10 BBTN -0.0304 -0.0327 -0.0374 -0.0362 -0.0382
11 BCIC 0.0692 0.0467 -0.0546 -0.0311 0.0335
12 BDMD -0.0030 -0.0113 -0.0142 -0.0088 -0.0088
13 BEKS -0.0076 0.0837 0.0021 0.0078 -0.0240
14 BKSW -0.0107 -0.0095 -0.0047 -0.0012 -0.0193
15 BMRI 0.0076 0.0050 0.0071 0.0117 0.0125
16 BNBA 0.0029 0.0043 0.0068 0.0025 -0.0005
17 BNGA 0.0072 0.0058 0.0034 0.0010 0.0011
18 BNII 0.0005 0.0029 -0.0066 -0.0042 -0.0067
19 BNLI 0.0022 -0.0021 -0.0022 -0.0017 -0.0030
20 BSWD -0.0113 -0.0085 -0.0092 -0.0043 -0.0053
21 BTPN 0.0060 0.0038 -0.0006 0.0022 0.0028
22 BVIC 0.0094 0.0260 0.0122 0.0075 0.0030
23 INPC -0.0350 -0.0232 -0.0020 -0.0253 -0.0359
24 MAYA -0.0392 -0.0138 0.0063 -0.0142 -0.0204
25 MCOR -0.0416 0.0018 0.0022 -0.0040 -0.0074
26 MEGA -0.0015 -0.0034 0.0004 -0.0028 -0.0064
27 NISP 0.0043 0.0002 0.0058 0.0091 0.0107
28 PNBN -0.0105 -0.0044 0.0038 -0.0002 0.0095
29 SDRA 0.0024 0.0091 0.0325 0.0625 0.0021
Lampiran 8 Tabulasi Hasil Perhitungan Variabel Dummy IFRS Sampel Penelitian Tahun 2019-2013 No Kode
1
1
1
20 BSWD
1
1
1
21 BTPN
1
1
1
1
1
22 BVIC
1
1
19 BNLI
1
17 BNGA
1
16 BNBA
1
1
1
1
1
1
1
1
1
18 BNII
1
1
1
1
1
1
1
27 NISP
1
1
1
1
28 PNBN
1
1
1
1
29 SDRA
1
1
1
1
1
23 INPC
1
1
1
1
1
24 MAYA
1
1
1
1
25 MCOR
1
1
1
1
26 MEGA
1
1
IFRS 2009 2010 2011 2012 2013
6 BBKP
1
5 BBCA
1
1
1
1
1
1
1
1
1
7 BBNI
1
1
1
1
1
1
1 AGRO
1
1
1
1
2 BABP
1
4 BAEK
1
1
3 BACA
1
1
1
1
1
8 BBNP
15 BMRI
1
1
1
1
1
13 BEKS
1
1
1
1
14 BKSW
1
1
1
1
12 BDMD
1
1
1
1
1
1
9 BBRI
1
1
1
1
10 BBTN
1
1
1
1
11 BCIC
1
1
Lampiran 9 Tabulasi Hasil Perhitungan Ukuran Perusahaan (Size) Sampel Penelitian Tahun 2019-2013 No SIZE Kode 2009 2010 2011 2012 2013
28.91
32.25
32.51
32.74
20 BSWD
28.06
28.08
28.36
28.56
21 BTPN
31.66
30.73
31.17
31.47
31.71
31.87
22 BVIC
29.63
29.96
31.93
19 BNLI
30.29
32.30
34.23
16 BNBA
28.51
28.61
28.72
28.88
29.03
17 BNGA
32.60
32.58
32.75
32.92
33.02
18 BNII
31.74
31.95
32.18
32.38
30.10
30.58
33.94
31.99
31.83
27 NISP
31.35
31.55
31.72
32.00
32.21
28 PNBN
32.32
31.76
32.46
32.63
32.73
29 SDRA
28.51
28.81
29.26
29.66
31.81
31.57
23 INPC
30.19
30.37
30.47
30.59
30.65
30.68
24 MAYA
29.66
29.94
30.47
31.31
30.81
25 MCOR
28.66
29.10
29.50
29.50
29.70
26 MEGA
34.09
33.74
1 AGRO
31.25
30.99
5 BBCA
33.27
33.41
33.58
33.72
33.84
6 BBKP
31.49
30.81
31.68
31.82
31.87
7 BBNI
33.06
33.15
33.33
33.44
30.86
30.70
8 BBNP
29.62
28.69
28.75
28.88
29.03
29.26
2 BABP
29.58
29.79
29.64
30.70
29.73
3 BACA
28.87
29.11
29.18
29.37
29.60
4 BAEK
33.59
28.99
33.61
29.42
32.22
32.41
32.59
32.68
32.85
13 BEKS
27.99
28.08
29.67
30.31
29.83
14 BKSW
28.48
28.58
28.91
29.17
30.03
15 BMRI
12 BDMD
30.35
29.30
34.07
29.51
29.74
29.93
9 BBRI
33.39
33.63
33.78
33.94
10 BBTN
30.21
31.70
31.86
32.12
32.35
32.51
11 BCIC
29.65
30.01
29.74
Lampiran 10 Tabulasi Hasil Perhitungan Financial Leverage (DER) Sampel Penelitian Tahun 2019-2013 No Kode DER 2009 2010 2011 2012 2013
6.92
9.55
10.74
20 BSWD
4.08
3.93
5.00
5.80
21 BTPN
8.31
9.93
7.19
7.31
6.64
6.03
22 BVIC
10.69
12.88
10.09
10.57
8.77
9.43
16 BNBA
4.80
5.12
5.22
5.67
6.17
17 BNGA
8.55
8.08
19 BNLI
7.54
7.45
18 BNII
10.56
9.36
10.93
10.98
10.33
8.74
10.66
7.31
6.16
9.86
27 NISP
7.96
8.81
8.08
7.84
6.23
28 PNBN
7.81
11.70
6.85
7.43
7.22
29 SDRA
8.48
7.25
9.75
13.17
9.41
10.82
23 INPC
6.79
15.02
15.18
15.62
9.61
7.11
24 MAYA
6.68
5.81
8.30
10.66
8.96
25 MCOR
8.29
7.35
10.57
7.60
6.65
26 MEGA
6.72
7.81
1 AGRO
13.65
8.69
5 BBCA
9.14
8.51
8.09
7.54
6.74
6 BBKP
15.45
8.00
12.07
12.15
10.18
7 BBNI
10.88
6.50
6.90
6.66
8.45
8.35
8 BBNP
10.72
7.57
9.97
9.01
9.86
5.12
2 BABP
11.98
11.14
9.41
9.75
9.69
3 BACA
5.86
7.09
6.71
7.61
6.88
4 BAEK
7.11
9.55
9.81
10.74
5.23
5.40
4.49
4.42
4.84
13 BEKS -31.53
5.09
11.94
11.54
9.60
14 BKSW
12.15
13.54
3.03
4.38
6.30
15 BMRI
10.23
12 BDMD
11.25
9.25
6.89
10.28
11.42
8.49
9 BBRI
10.63
10.02
8.43
7.50
10 BBTN
12.10
9.71
9.61
11.17
9.87
10.35
11 BCIC
12.23
12.93
13.24
Lampiran 11 Tabulasi Hasil Perhitungan Price to Book Value (PBV) Sampel Penelitian Tahun 2019-2013 No Kode PBV 2009 2010 2011 2012 2013
1.24
1.13
1.25
20 BSWD
1.72
1.50
1.55
3.62
21 BTPN
2.04
1.81
3.55
3.72
3.96
2.45
22 BVIC
0.84
0.84
1.38
1.28
0.53
3.32
16 BNBA
0.74
0.87
0.71
0.73
0.70
17 BNGA
1.57
1.67
19 BNLI
1.22
1.12
18 BNII
3.26
5.89
2.97
2.36
1.70
0.70
0.50
2.47
1.77
2.33
27 NISP
1.41
2.18
1.20
1.46
1.11
28 PNBN
2.27
2.91
1.18
0.86
0.86
29 SDRA
1.66
1.71
1.12
2.89
1.95
2.31
23 INPC
2.79
0.68
0.87
0.72
0.49
0.51
24 MAYA
4.33
2.77
5.70
2.15
3.97
25 MCOR
1.02
1.08
1.29
1.01
0.72
26 MEGA
2.64
2.64
1 AGRO
0.85
2.25
5 BBCA
4.29
4.63
4.96
4.32
3.85
6 BBKP
1.39
2.20
1.13
0.99
0.99
7 BBNI
1.58
2.18
1.87
1.59
2.20
2.90
8 BBNP
0.93
1.39
2.07
1.23
1.43
1.11
2 BABP
1.11
1.04
1.28
3.59
1.00
3 BACA
0.88
0.85
1.30
0.83
0.85
4 BAEK
1.68
1.11
3.29
1.97
2.42
2.60
1.58
1.88
1.78
13 BEKS -1.66
3.77
2.32
1.80
1.02
14 BKSW
2.60
3.66
2.82
4.38
1.85
15 BMRI
2.81
12 BDMD
1.14
0.99
2.41
0.93
0.82
0.95
9 BBRI
3.46
3.53
3.34
2.64
10 BBTN
1.42
1.34
2.22
1.46
1.46
1.05
11 BCIC
2.49
1.83
3.05
- 0.0169
- 0.0060
- 0.0043
- 0.0014
- 0.0304
- 0.0030
- 0.0076 27.99 -31.53 -1.66
- 0.0107
0.68
31.35
2.15 0.0043
10.66
31.31
1.02
8.29
28.66
4.33
6.68
29.66
15.02
1.41
30.37
0.84
10.69
29.63
1.81 0.0094
9.93
30.73
1.72 0.0060
4.08
28.06
1.28
7.96
31.99
31.66
1
8.51
33.41
1
2.90 0.0116
8.35
30.70
1
0.85 0.0056
7.09
29.11
1.04 0.0025
6.16
11.14
29.79
1
2.07
9.97
28.75
1
1.66 0.0342
8.48
28.51
1.77 0.0024
10.57
3.26 0.0022
4.63
9.75
1.58
10.88
33.06
0.85 0.0060
13.65
31.25
4.29
9.14
33.27
3.59 0.0140
30.70
9.55
0.88 0.0011
5.86
28.87
1.11
11.98
29.58
1.39
7.57
28.69
0.0093
Lampiran 12 Data Awal (Sebelum Transformasi Ln) DLLPit
28.99
1.11 0.0215
10.56
12.15
31.74
1.57 0.0005
8.55
32.30
0.74 0.0072
4.80
28.51
2.81 0.0029
10.23
33.61
2.60 0.0076
28.48
33.39
2.42
5.23
32.22
2.49
12.23
29.65
1.34 0.0692
9.71
31.70
3.46
10.63
- 0.0113
- 0.0350
- 0.0392
- 0.0416
- 0.0015
- 0.0105
- 0.0195
- 0.0327
- 0.0113
- 0.0095
- 0.0021
- 0.0085
- 0.0232
- 0.0138
- 0.0034
- 0.0044
- 0.0089
- 0.0024
- 0.0374
- 0.0546
- 0.0142
- 0.0047
1.30 0.0061
1
30.81
8.00
2.20 0.0093
1
33.58
4.96 0.0013
8.09
1
31.68
12.07
1.13 0.0138
1
33.33
6.90
6.71
1
29.18
7.25
2.18
1
32.32
7.81
2.27 0.0091
1
28.81
1.71
0.93 0.0054
1
28.88
9.01
1.23
1
29.62
10.72
1.87 0.0057
29.51
1
7.81
2.32
1
28.91
3.03
2.82 0.0071
1
33.94
2.64 0.0068
29.42
1
28.72
5.22
0.71 0.0034
1
32.75
8.08
11.94
1
10.28
11.17
0.93 0.0218
1
33.78
8.43
3.34
1
32.12
1.46
1.58 0.0021
1
30.21
12.10
1.42
1
32.59
4.49
8.81
1
31.55
13.54
1.83
1
32.41
5.40
2.60
1
28.58
3.66 0.0050
30.01
1
33.74
9.81
3.29 0.0043
1
28.61
5.12
12.93
1
1
9.25
0.0088
1
33.15
6.50
2.18 0.0005
1
29.30
0.99 0.0205
2.22 0.0467
1
33.63
10.02
3.53
1
31.86
9.61
0.87 0.0058
32.60
2.31 0.0002
5.81
0.84
1
30.47
15.18
0.87
1
29.94
2.77 0.0018
29.96
1
29.10
7.35
1.08
1
31.57
10.82
12.88
1
9.43
8.31
3.32 0.0029
1
31.95
9.36
5.89
1
31.93
2.04
3.55 0.0260
1
28.08
3.93
1.50 0.0038
1
31.17
7.19
1.67
- 0.0022
- 0.0092
- 0.0006
- 0.0020
- 0.0145
- 0.0362
- 0.0311
- 0.0088
- 0.0012
- 0.0042
- 0.0017
- 0.0043
- 0.0253
- 0.0142
- 0.0040
- 0.0028
- 0.0002
2.47 0.0025
1
28.88
5.67
0.73 0.0010
1
32.92
1.22
7.54
1
32.38
10.98
2.36
1
32.51
9.55
7.31
1
34.09
4.42
1.46
1
30.35
11.25
1.14
1
32.68
1.88 0.0078
4.38 0.0117
1
29.67
10.74
1.97
1
29.17
4.38
1.13
28.56
1
7.84
1.01
1
31.81
9.41
1.95 0.0091
1
32.00
1.46
29.50
1
32.63
7.43
0.86 0.0625
1
29.66
13.17
7.60
1
5.80
8.77
3.62 0.0022
1
31.71
6.64
3.96 0.0075
1
30.29
0.53
5.70
1
30.65
9.61
0.49
1
30.47
8.30
9.87
32.35
1
11.70
1
30.19
6.79
2.79 0.0004
1
31.76
2.91 0.0058
15.62
1
31.72
8.08
1.20 0.0038
1
32.46
6.85
0.72 0.0063
30.59
1
1.55
1
32.25
10.09
1.38
1
28.36
5.00
1
1
31.47
7.31
3.72 0.0122
1
30.10
8.74
0.70
1.18 0.0325
29.26
2.64
6.66
4.32 0.0015
1
31.82
12.15
0.99 0.0066
1
33.44
1.59 0.0033
33.72
1
29.74
11.42
0.82 0.0118
1
33.94
7.50
7.54
1
9.75
9.41
1.12 0.0098
1
29.03
9.86
1.43
1
29.64
1.28 0.0025
2.20 0.0084
1
29.37
7.61
0.83 0.0049
1
30.86
8.45
2.89
- 0.0098
- 0.0060
- 0.0001
- 0.0382
- 0.0088
- 0.0240
- 0.0193
- 0.0005
- 0.0067
- 0.0030
- 0.0053
- 0.0359
- 0.0204
- 0.0074
- 0.0064
10.66
30.58
1
2.45 0.0030
6.03
31.87
1
1.24 0.0028
6.92
28.91
1
10.74
1.25
32.74
1
1.70
10.33
32.58
1
1.12
7.45
33.02
1
0.70 0.0011
0.50
30.68
1
2.33 0.0107
13.24
29.74
1
0.86 0.0021
7.22
32.73
1
1.11 0.0095
6.23
32.21
1
9.86
7.11
31.83
1
0.72
6.65
29.70
1
3.97
8.96
30.81
1
0.51
6.17
29.03
1
1
7.11
33.59
1
0.99 0.0065
10.18
31.87
1
3.85
6.74
33.84
2.25 0.0107
1
8.69
30.99
1
0.85 0.0060
6.88
29.60
1
1.00
9.69
29.73
1
1.68 0.0115
34.07
2.64
1.78
6.72
34.23
1
1.85 0.0125
6.30
30.03
1
1.80
11.54
29.83
1
4.84
6.89
32.85
1
1.02
9.60
30.31
1
1.05 0.0335
10.35
32.51
1
2.41
3.05
Lampiran 13
HASIL PENGOLAHAN DATA DENGAN SPSS 20
Hasil Pengujian Statistik Deskriptif Awal (Sebelum Transformasi Ln)Descriptive Statistics
N Minimu m Maximum Mean Std.
Deviation DLLPit 145 -.054630 .083720 .00018987 .018264466
IFRS 145 1 .80 .401 SIZE 145
27.99 34.23 30.9642 1.70758 DER 145 .000000 15.620000 8.70319495 2.629006744 PBV 145 .00
5.89 1.9336 1.14358 Valid N (listwise)
145
Hasil Uji Normalitas Data Awal
- 4.68
- 6.83
- 4.27
- 5.11
- 3.84
- 2.67
- 4.88
- 5.83
- 4.94
- 7.68
- 6.13
- 5.11
- 4.66
- 5.45
- 6.02
- 3.38
- 5.98
28.51
4.80
32.30
8.55
31.74
10.56
31.66
10.57
30.73
9.93
29.63
10.69
31.35
7.96
28.51
8.48
1
28.75
9.97
1
29.11
10.23
33.61
12.23
Lampiran 14 Data Setelah Transformasi Ln LN_DLLPIT
Unstandardiz ed Residual N
145 Normal Parameters
a,b
Mean
0E-7 Std. Deviation
.01792651 Most Extreme Differences
Absolute .156 Positive .156 Negative -.109
Kolmogorov-Smirnov Z 1.882 Asymp. Sig. (2-tailed) .002 a. Test distribution is Normal.
b. Calculated from data.
28.69
29.65
7.57
30.70
9.75
33.27
9.14
33.06
10.88
33.39
10.63
7.09
- 4.46
- 6.44
- 4.73
- 7.64
- 3.89
- 3.06
- 5.29
- 5.45
- 5.15
- 5.84
- 5.59
- 3.65
- 6.33
- 8.49
- 4.69
- 5.21
- 5.1
- 4.68
- 6.63
- 4.28
- 5.17
- 3.83
- 6.18
- 4.94
- 4.99
- 5.69
- 4.41
- 5.07
- 6.14
- 7.86
- 5.14
- 5.57
- 3.43
- 4.63
- 5.99
- 5.32
- 4.78
- 6.49
- 5.02
29.50
1
6.79
30.19
1
8.74
30.10
1
8.08
32.75
1
5.22
1
28.72
7.81
33.94
1
11.94
29.42
1
8.43
33.78
1
10.28
29.51
1
10.57
31.76
1
29.37
33.44
1
12.15
31.82
1
7.54
33.72
1
8.45
30.86
1
7.61
1
11.70
9.86
29.03
1
9.75
29.26
1
6.85
32.46
1
8.08
31.72
1
6.90
1
33.33
33.63
32.60
1
5.12
28.61
1
9.81