Data Populasi dan Sampel Perusahaan Perbankan Tahun 2010 - 2012 No Kode
- 3 BACA Bank Capital Indonesia Tbk.
- 4 BAEK Bank Ekonomi Raharja Tbk.
- √ √ 6 BBKP Bank Bukopin Tbk.
- √ -
- 16 BKSW Bank Kesawan Tbk.
- 17 BMRI Bank Mandiri (Persero) Tbk √ √ √
- √ √
- 25 BVIC
11
20 BNII Bank Internasional Indonesia Tbk. √ √ √
12
21 BNLI Bank Permata Tbk.
√ √ √
13
22 BSIM Bank Sinarmas Tbk.
23 BSWD Bank Swadesi Tbk. √ √ √
14
24 BTPN Bank Tabungan Pensiunan Nasional Tbk. √ √
Bank Victoria International Tbk. √ √ √
15
26 INPC Bank Artha Graha Internasional Tbk.
√ √ √
16
27 MAYA Bank Mayapada Tbk. √ √ √
17
28 MCOR Bank Windu Kentjana Int'l Tbk. √ √ √
18
29 MEGA Bank Mega Tbk. √ √ √
19
30 NISP Bank NISP OCBC Tbk. √ √ √
20
31 PNBN Bank Pan Indonesia Tbk.
√ √ √
21
32 SDRA Bank Himpunan Saudara 1906 Tbk. √ √ √
19 BNGA Bank CIMB Niaga Tbk. √ √ √
18 BNBA Bank Bumi Artha Tbk. √ √ √
10
3
LAMPIRAN
Lampiran 1
Data Populasi dan Sampel Perusahaan Perbankan Tahun 2010 - 2012
No Kode Nama Emiten Kriteria Penentuan Sampel Sampel1
2
3
1 AGRO Bank Agroniaga Tbk √ √ √
1 2 BABP Bank ICB Bumiputera Tbk. √ √
√ √
√ √ - 5 BBCA Bank Central Asia Tbk.
√ √ √
2 7 BBNI Bank Negara Indonesia Tbk. √ √ √
8 BBNP Bank Nusantara Parahyangan Tbk. √ √ √
9
4
9 BBRI Bank Rakyat Indonesia Tbk. √ √ √
5
10 BBTN Bank Tabungan Negara (Persero) Tbk. √ √ -
11 BCIC Bank Mutiara Tbk.
√ √ √
6
12 BDMN Bank Danamon Indonesia Tbk. √ √ √
7
13 BEKS Bank Pundi Indonesia Tbk. √ √ √
8 14 BJBR Bank Jabar Banten Tbk.
15 BJTM Bank Pembangunan Daerah Jawa Timur Tbk.
√ √
22 Lampiran 2
Daftar Kualitas Audit No Nama perusahaan Kualitas Audit 2010 2011 2012
18 Bank Windu Kentjana Int'l Tbk.
1
1
1 13 Bank Permata Tbk.
1
1
1 14 Bank Swadesi Tbk.
1 15 Bank Victoria International Tbk.
16 Bank Artha Graha Internasional Tbk.
17 Bank Mayapada Tbk.
1 19 Bank Mega Tbk.
1
1
1
1 20 Bank NISP OCBC Tbk.
1
1
1 21 Bank Pan Indonesia Tbk.
1
1
1 22 Bank Himpunan Saudara 1906 Tbk.
1
1 12 Bank Internasional Indonesia Tbk.
1
1 Bank Agroniaga Tbk
1
1
1 2 Bank Bukopin Tbk.
1
1
1 3 Bank Negara Indonesia Tbk.
1
1
1 4 Bank Nusantara Parahyangan Tbk.
5 Bank Rakyat Indonesia Tbk.
1
1 6 Bank Mutiara Tbk.
1 11 Bank CIMB Niaga Tbk.
7 Bank Danamon Indonesia Tbk.
1
1
1 8 Bank Pundi Indonesia Tbk.
9 Bank Mandiri (Persero) Tbk
1
1
1 10 Bank Bumi Artha Tbk.
1
1
1 Lampiran 3
Daftar Opini Audit Tahun Sebelumnya Opini Audit tahun No Nama Perusahaan Sebelumnya 2009 2010 2011
1 Bank Agroniaga Tbk
1 2 Bank Bukopin Tbk.
3 Bank Negara Indonesia Tbk.
4 Bank Nusantara Parahyangan Tbk.
5 Bank Rakyat Indonesia Tbk.
6 Bank Mutiara Tbk.
1
1
1 7 Bank Danamon Indonesia Tbk.
8 Bank Pundi Indonesia Tbk.
1
1
9 Bank Mandiri (Persero) Tbk 10 Bank Bumi Artha Tbk.
11 Bank CIMB Niaga Tbk.
12 Bank Internasional Indonesia Tbk.
1 13 Bank Permata Tbk.
14 Bank Swadesi Tbk.
15 Bank Victoria International Tbk.
16 Bank Artha Graha Internasional Tbk.
17 Bank Mayapada Tbk.
18 Bank Windu Kentjana Int'l Tbk.
19 Bank Mega Tbk.
20 Bank NISP OCBC Tbk.
21 Bank Pan Indonesia Tbk.
22 Bank Himpunan Saudara 1906 Tbk.
Lampiran 4
12 Bank Internasional Indonesia Tbk. 95.17271587 20.30928927 42.26851485
21 Bank Pan Indonesia Tbk. 25.89709528 31.85344571 10.46791266
20 Bank NISP OCBC Tbk. 19.37922717 23.90580361 18.20047842
19 Bank Mega Tbk. 41.55471336 0.463501256 22.07473145
18 Bank Windu Kentjana Int’l Tbk. 35.81358047 6.943446293 71.57113895
17 Bank Mayapada Tbk. 45.21636666 54.21387161 34.51697962
16 Bank Artha Graha Internasional Tbk. 50.81055579 -3.952467478 11.30618328
15 Bank Victoria International Tbk. 51.19802359 44.20384039 1.823245909
14 Bank Swadesi Tbk. -4.631401932 25.8176318 11.92690077
13 Bank Permata Tbk. 31.31828127 25.18192158 17.84079181
11 Bank CIMB Niaga Tbk. 34.08706026 22.72252897 24.42352838
Daftar Pertumbuhan Perusahaan
No Nama Perusahaan Pertumbuhan Perusahaan (%) 2010 2011 2012
10 Bank Bumi Artha Tbk. -13.19843177 4.481513981 50.24270801
9 Bank Mandiri (Persero) Tbk 25.31951748 14.53777442 16.69523247
8 Bank Pundi Indonesia Tbk. 8.348283908 -44.55509319 927.7165907
7 Bank Danamon Indonesia Tbk. 39.91201849 10.52556518 16.30509147
6 Bank Mutiara Tbk. 10.13267558 -3.026112042 -78.05130452
5 Bank Rakyat Indonesia Tbk. 31.32046026 18.09706197 22.47679691
4 Bank Nusantara Parahyangan Tbk. 35.14160252 25.20567451 19.68134825
3 Bank Negara Indonesia Tbk. 38.53507104 26.1655195 16.06664085
2 Bank Bukopin Tbk. 17.25255434 31.74456737 12.59114163
1 Bank Agroniaga Tbk 58.59163751 35.44075751 16.04537813
22 Bank Himpunan Saudara 1906 Tbk. 37.84218618 31.96769826 21.85799274
Lampiran 5
Daftar Ukuran Perusahaan
N o Nama Perusahaan Ukuran Perusahaan/ Asset (Ln/rasio) 2010 2011 20121 Bank Agroniaga Tbk
14.931993 15.0628747 15.2117899 2 Bank Bukopin Tbk. 17.676016 17.8617753 18.00045468 3 Bank Negara Indonesia Tbk. 19.331277 19.5161486 19.62456406 4 Bank Nusantara Parahyangan Tbk. 15.479606 15.697493 15.92113239 5 Bank Rakyat Indonesia Tbk. 19.817632 19.9680289 20.12785641 6 Bank Mutiara Tbk. 16.193564 16.3901968 16.53944008 7 Bank Danamon Indonesia Tbk. 18.589508 18.7733933 18.8640279 8 Bank Pundi Indonesia Tbk. 14.261236 15.6061092 15.85451258
9 Bank Mandiri (Persero) Tbk
19.924257 20.1288624 20.27010943 10 Bank Bumi Artha Tbk. 14.794551 14.9017628 15.06355269 11 Bank CIMB Niaga Tbk.
18.78291 18.9323128 19.10080591 12 Bank Internasional Indonesia Tbk. 18.134736 18.3685356 18.56714114 13 Bank Permata Tbk. 18.117474 18.4338339 18.69678552 14 Bank Swadesi Tbk. 14.266797 14.5480837 14.74796594 15 Bank Victoria International Tbk. 16.148125 16.2838272 16.47945839 16 Bank Artha Graha Internasional Tbk. 16.652428 16.769662 16.83879817 17 Bank Mayapada Tbk. 16.128272 16.3766991 16.65847334 18 Bank Windu Kentjana Int’l Tbk. 15.286711 15.6800238 15.68658108 19 Bank Mega Tbk.
17.76091 17.9411766 17.99326305 20 Bank NISP OCBC Tbk. 17.730361 17.9070913 18.18675094 21 Bank Pan Indonesia Tbk. 18.506381 18.6418658 18.81806405 22 Bank Himpunan Saudara 1906 Tbk. 14.992861 15.4419554 15.8464587
- 12.90 -4.75
1.22
1.13
1.62 13 Bank Permata Tbk.
1.98
1.66
1.70 14 Bank Swadesi Tbk.
2.93
3.66
3.14 15 Bank Victoria International Tbk.
1.71
2.65
2.17 16 Bank Artha Graha Internasional Tbk.
0.76
0.72
0.66 17 Bank Mayapada Tbk.
2.07
3.18 12 Bank Internasional Indonesia Tbk.
1.91
3.00
2.78
1.96 22 Bank Himpunan Saudara 1906 Tbk.
2.02
1.76
1.79 21 Bank Pan Indonesia Tbk.
1.29
2.41 18 Bank Windu Kentjana Int’l Tbk.
2.70 20 Bank NISP OCBC Tbk.
2.29
2.45
1.45 19 Bank Mega Tbk.
0.96
1.11
1.14
2.85
Lampiran 6
4.64
Daftar Return On Asset No Nama Perusahaan Profitabilitas/ROA (rasio) 2010 2011 2012
1 Bank Agroniaga Tbk
0.67
1.39
1.63 2 Bank Bukopin Tbk.
1.65
1.87
1.83 3 Bank Negara Indonesia Tbk.
2.50
2.90
2.90 4 Bank Nusantara Parahyangan Tbk.
1.50
1.53
1.57 5 Bank Rakyat Indonesia Tbk.
4.93
2.75
9 Bank Mandiri (Persero) Tbk
2.47 11 Bank CIMB Niaga Tbk.
2.11
1.52
3.50 10 Bank Bumi Artha Tbk.
3.40
3.40
0.98
5.15 6 Bank Mutiara Tbk.
2.70 8 Bank Pundi Indonesia Tbk.
2.60
2.80
1.06 7 Bank Danamon Indonesia Tbk.
2.17
2.53
2.78 Lampiran 7
Daftar Opini Audit N Opini audit going concern Nama Perusahaan o
2009 2010 2011 2012
1 Bank Agroniaga Tbk 2 Bank Bukopin Tbk.
3 Bank Negara Indonesia Tbk.
4 Bank Nusantara Parahyangan Tbk.
5 Bank Rakyat Indonesia Tbk.
6 Bank Mutiara Tbk.
1
1
1
1 7 Bank Danamon Indonesia Tbk.
8 Bank Pundi Indonesia Tbk.
1
1
9 Bank Mandiri (Persero) Tbk 10 Bank Bumi Artha Tbk.
11 Bank CIMB Niaga Tbk.
12 Bank Internasional Indonesia Tbk.
13 Bank Permata Tbk.
14 Bank Swadesi Tbk.
15 Bank Victoria International Tbk.
16 Bank Artha Graha Internasional Tbk.
17 Bank Mayapada Tbk.
18 Bank Windu Kentjana Int’l Tbk.
19 Bank Mega Tbk.
20 Bank NISP OCBC Tbk.
21 Bank Pan Indonesia Tbk.
22 Bank Himpunan Saudara 1906 Tbk.
Lampiran 8
Hasil Pengujian Regresi Logistik
LOGISTIC REGRESSION VARIABLES OAGC /METHOD=ENTER ADTR PRIOPGROWTH SIZE ROA /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).Logistic Regression Notes Output Created
17-Jun-2013 22:37:12 Comments Input Data C:\Users\acer\Documents\0001.sav Active Dataset DataSet1
Filter <none> Weight <none> Split File <none> N of Rows in Working Data File
66 Missing Value Handling Definition of Missing User-defined missing values are treated as missing Syntax
LOGISTIC REGRESSION VARIABLES OAGC /METHOD=ENTER ADTR PRIOP GROWTH SIZE ROA /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10)
ITERATE(20) CUT(0.5).
Resources Processor Time 0:00:00.032 Elapsed Time 0:00:00.046 [DataSet1] C:\Users\acer\Documents\0001.sav a Case Processing Summary
Unweighted Cases N Percent Selected Cases Included in Analysis 66 100.0
Missing Cases .0
Total 66 100.0 Unselected Cases .0 Total
66 100.0 a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Original Value Internal Value
1
1 Block 0: Beginning Block a,b,c Iteration History
Coefficients
Iteration -2 Log likelihood Constant Step 0 1 39.179 -1.697 2 35.609 -2.3013 35.415 -2.486 4 35.413 -2.501 5 35.413 -2.501 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 35,413
c. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001. a,b Classification Table
Predicted
opini audit going concern
Observed1 Percentage Correct Step opini audit going concern 0 61 100.0
1 5 .0 Overall Percentage 92.4 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant -2.501 .465 28.916
1 .000 .082
Variables not in the Equation Score df Sig.
Step 0 Variables ADTR 4.452 1 .035 PRIOP 27.477 1 .000 GROWTH .754 1 .385 SIZE 4.201 1 .040 ROA 9.831 1 .002 Overall Statistics 28.489 5 .000
Block 1: Method = Enter Iteration History a,b,c,d Iteration
- 2 Log likelihood Coefficients Constant ADTR PRIOP GROWTH SIZE ROA Step 1 1 28.970 -.729 .056 2.058 .000 -.067 -.022 2 20.489 .533 .169 2.959 -.002 -.202 -.012 3 17.651 3.618 .472 3.652 -.006 -.436 .020 4 16.483 6.807 1.066 4.297 -.016 -.673 .057 5 16.328 8.400 1.365 4.770 -.018 -.803 .074 6 16.319 8.941 1.470 4.933 -.018 -.847 .079 7 16.319 8.984 1.479 4.947 -.019 -.851 .080 8 16.319 8.985 1.479 4.947 -.019 -.851 .080
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 35,413
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 19.094 5 .002 Block 19.094 5 .002 Model 19.094 5 .002
Model Summary Step -2 Log likelihood Cox & Snell R
Square Nagelkerke R Square 1 16.319 a .251 .605
Model Summary Step -2 Log likelihood Cox & Snell R
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than ,001.
8 6 6.697 1 .303
95.5
80.0 Overall Percentage
4
1
1
96.7
2
59
1 Step 1 opini audit going concern 0
Percentage Correct
10 Classification Table a Observed Predicted
opini audit going concern
9 6 5.542 4 4.458
7
7
Square Nagelkerke R Square 1 16.319 a .251 .605
3
7 6.978 .022
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 2.002 7 .960 Contingency Table for Hosmer and Lemeshow Test opini audit going concern = 0 opini audit going concern = 1 Total Observed Expected Observed Expected
Step 1 1
7 6.992 .008
7
2
7 6.985 .015
7
7
7
7 6.920 .080
4
7 6.973 .027
7
5
7 6.965 .035
7
6
7 6.949 .051
7
a. The cut value is ,500
Variables in the Equation 95% C.I.for EXP(B) a B S.E. Wald df Sig. Exp(B) Lower Upper Step 1 ADTR 1.479 2.260 .429
1 .513 4.390 .052 367.957 PRIOP 4.947 2.375 4.339 1 .037 140.708 1.340 14777.445 GROWTH -.019 .017 1.132 1 .287 .982 .949 1.016 SIZE -.851 .680 1.566 1 .211 .427 .113 1.619 ROA .080 .176 .204 1 .651 1.083 .767 1.529 Constant 8.985 9.919 .821 1 .365 7979.825 a. Variable(s) entered on step 1: ADTR, PRIOP, GROWTH, SIZE, ROA.
Correlation Matrix Constant ADTR PRIOP GROWTH SIZE ROA Step 1 Constant 1.000 .157 .301 .017 -.979 .449
ADTR .157 1.000 .752 -.312 -.323 .094 PRIOP .301 .752 1.000 -.194 -.473 .392 GROWTH .017 -.312 -.194 1.000 .020 -.084 SIZE -.979 -.323 -.473 .020 1.000 -.476
ROA .449 .094 .392 -.084 -.476 1.000
Step number: 1 Observed Groups and Predicted Probabilities
80 +
|
||
| F |
|
R 60 +
E |
|Q |
|U |0
|
E 40 +0
N |0
|
C |0
|Y |0
|20 +0
|0
||0
||00
| Predicted ---------+---------+---------+---------+---------+------
- Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for 1 The Cut Value is ,50 Symbols: 0 - 0 1 - 1 Each Symbol Represents 5 Cases.