Pengaruh Profitabilitas, Capital Adequacy Ratio, Dan Leverage Terhadap Opini Audit Going-Concern Pada Perusahaan Perbankan Yang Terdaftar Di Bei
Lampiran 1
Proses Seleksi Sampel Berdasarkan Kriteria
Nama Emiten11 Bank ICB Bumi Putra Tbk √ √ √ Sampel 11
23 Bank Rakyat Indonesia (Persero) Tbk √ √ √ Sampel 23
22 Bank Permata Tbk √ √ √ Sampel 22
21 Bank Pan Indonesia Tbk √ √ √ Sampel 21
20 Bank Nusantara Parahyangan Tbk √ √ √ Sampel 20
19 Bank NISP OCBC Tbk √ √ √ Sampel 19
18 Bank Mutiara Tbk √ √ √ Sampel 18
17 Bank Negara Indonesia (Persero) Tbk √ √ √ Sampel 17
16 Bank Mega Tbk √ √ √ Sampel 16
15 Bank Mayapada Internasional Tbk √ √ √ Sampel 15
14 Bank Mandiri (Persero) Tbk √ √ √ Sampel 14
13 Bank Kesawan Tbk √ √ √ Sampel 13
12 Bank Internasional Indonesia Tbk √ √ √ Sampel 12
10 Bank Himpunan Saudara 1906 Tbk √ √ √ Sampel 10
Kriteria Sampel Sampel
9 Bank Pundi Indonesia Tbk √ √ √ Sampel 9
8 Bank Danamon Indonesia Tbk √ √ √ Sampel 8
7 Bank CIMB Niaga Tbk √ √ √ Sampel 7
6 Bank Central Asia Tbk √ √ √ Sampel 6
5 Bank Capital Indonesia Tbk √ √ √ Sampel 5
4 Bank Bumi Arta Tbk √ √ √ Sampel 4
3 Bank Bukopin Tbk √ √ √ Sampel 3
2 Bank Artha Graha Internasional Tbk √ √ √ Sampel 2
1 Bank Rakyat Indonesia Agro Niaga Tbk √ √ √ Sampel 1
3
2
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24 Bank Sinar Mas Tbk √ √ √ Sampel 24
25 Bank Swadesi Tbk √ √ √ Sampel 25
26 Bank Tabungan Negara (Persero) Tbk √ √ √ Sampel 26
27 Bank Tabungan Pensiunan Nasional Tbk √ √ √ Sampel 27
28 Bank Victoria Internasional Tbk √ √ √ Sampel 28
29 Bank Windu Kentjana Internasional Tbk √ √ √ Sampel 29
30 Bank Jabar Banten Tbk √ √ √ Sampel 30
31 Bank Ekonomi Raharja Tbk √ √
- 32 Bank National Nobu Tbk -
- 33 Bank Jawa Timur Tbk -
- 34 Bank Ina Perdana Tbk -
- 35 Bank Maspion Indonesia Tbk -
- 36 Bank Mestika Dharma Tbk -
- 37 Bank Mitraniaga Tbk -
- 38 Bank Panin Syariah Tbk -
- Sumber: Fact
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Lampiran 2
Sampel Penelitian No Kode Nama Bank
2 INPC Bank Artha Graha Internasional Tbk
18 BCIC Bank Mutiara Tbk
30 BJBR Bank Jawa Barat dan Banten Tbk
29 MCOR Bank Windu Kentjana Internasional Tbk
28 BVIC Bank Victoria Internasional Tbk
27 BTPN Bank Tabungan Pensiunan Nasional Tbk
26 BBTN Bank Tabungan Negara (Persero) Tbk
25 BSWD Bank Swadesi Tbk
24 BSIM Bank Sinar Mas Tbk
23 BBRI Bank Rakyat Indonesia (Persero) Tbk
22 BNLI Bank Permata Tbk
21 PNBN Bank Pan Indonesia Tbk
20 BBNP Bank Nusantara Parahyangan Tbk
19 NISP Bank NISP OCBC Tbk
17 BBNI Bank Negara Indonesia (Persero) Tbk
3 BBKP Bank Bukopin Tbk
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk
15 MAYA Bank Mayapada Internasional Tbk
14 BMRI Bank Mandiri (Persero) Tbk
13 BKSW Bank Kesawan Tbk
12 BNII Bank Internasional Indonesia Tbk
11 BABP Bank ICB Bumi Putra Tbk
10 SDRA Bank Himpunan Saudara 1906 Tbk
9 BEKS Bank Pundi Indonesia Tbk
8 BDMN Bank Danamon Indonesia Tbk
7 BNGA Bank CIMB Niaga Tbk
6 BBCA Bank Central Asia Tbk
5 BACA Bank Capital Indonesia Tbk
4 BNBA Bank Bumi Arta Tbk
16 MEGA Bank Mega Tbk
Lampiran 3 Profitabilitas (ROA) No Kode Nama Bank 2010 2011 2012 2013
3.8
0.84
1.32
1.59
6 BBCA Bank Central Asia Tbk
3.5
3.8
3.6
7 BNGA Bank CIMB Niaga Tbk
5 BACA Bank Capital Indonesia Tbk
2.75
2.76
3.18
2.85
8 BDMN Bank Danamon Indonesia Tbk
2.79
2.5
2.7
0.74
2.05
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk
0.66
0.67
1.39
1.63
1.66
2 INPC Bank Artha Graha Internasional Tbk
0.76
0.72
1.39
2.47
3 BBKP Bank Bukopin Tbk
1.65
1.87
1.83
1.75
4 BNBA Bank Bumi Arta Tbk
1.47
2.11
2.6
- 12.09 -4.75
0.98
24 BSIM Bank Sinar Mas Tbk
3.8
3.14
3.66
2.93
25 BSWD Bank Swadesi Tbk
1.71
1.74
1.07
1.44
5.03
2.05
5.15
4.93
4.64
23 BBRI Bank Rakyat Indonesia (Persero) Tbk
15.68
17.54
15.87
1.9
22 BNLI Bank Permata Tbk
3.08
26 BBTN Bank Tabungan Negara (Persero) Tbk
2.03
3.03
29 MCOR Bank Windu Kentjana Internasional Tbk
2.61
2.46
2.65
3.15
30 BJBR Bank Jawa Barat dan Banten Tbk
1.74
2.04
0.96
1.11
1.99
1.94
2.17
2.65
1.71
28 BVIC Bank Victoria Internasional Tbk
4.5
4.7
4.4
4
27 BTPN Bank Tabungan Pensiunan Nasional Tbk
1.79
3.11
1.87
1.23
13 BKSW Bank Kesawan Tbk
1.22
15 MAYA Bank Mayapada Internasional Tbk
3.66
3.55
3.37
3.4
14 BMRI Bank Mandiri (Persero) Tbk
0.07
0.17 0.46 -0.81
1.71
2.41
1.62
1.13
1.01
12 BNII Bank Internasional Indonesia Tbk
11 BABP Bank ICB Bumi Putra Tbk 0.24 -1.64 0.09 -0.93
2.23
2.78
3
2.78
10 SDRA Bank Himpunan Saudara 1906 Tbk
2.07
2.53
21 PNBN Bank Pan Indonesia Tbk
2.17 1.06 -7.58
1.58
1.57
1.53
1.4
20 BBNP Bank Nusantara Parahyangan Tbk
1.81
1.79
1.91
1.09
19 NISP Bank NISP OCBC Tbk
2.39
16 MEGA Bank Mega Tbk
18 BCIC Bank Mutiara Tbk
3.36
2.9
2.9
2.5
17 BBNI Bank Negara Indonesia (Persero) Tbk
1.14
9 BEKS Bank Pundi Indonesia Tbk
2.29
2.45
2.74
Lampiran 4
Capital Adequacy Ratio (CAR)
No Kode Nama Bank 2010 2011 2012 2013
16.39
22 BNLI Bank Permata Tbk
15.75
21 PNBN Bank Pan Indonesia Tbk
16.58
17.5
14.67
15.32
14.1
13.45
14.95
16.73
14.51
23 BBRI Bank Rakyat Indonesia (Persero) Tbk
13.76
14.96
12.17
12.94
16.99
11.16
17 BBNI Bank Negara Indonesia (Persero) Tbk
18.6
17.6
16.7
15.4
18 BCIC Bank Mutiara Tbk
9.41
20 BBNP Bank Nusantara Parahyangan Tbk
10.09
14.03
19 NISP Bank NISP OCBC Tbk
16.04
13.75
16.49
19.28
16.95
24 BSIM Bank Sinar Mas Tbk
16.83
11.67
10.8
16.21
18.53
18.45
29 MCOR Bank Windu Kentjana Internasional Tbk
17.12
13.86
23.1
14.68
30 BJBR Bank Jawa Barat dan Banten Tbk
22.85
18.36
18.11
16.51
14.95
28 BVIC Bank Victoria Internasional Tbk
21.5
14.1
21.1
13.98
18.09
21.82
25 BSWD Bank Swadesi Tbk
26.91
23.19
15.26
20.5
26 BBTN Bank Tabungan Negara (Persero) Tbk
16.74
15.03
17.69
15.62
27 BTPN Bank Tabungan Pensiunan Nasional Tbk
23.4
15.74
11.86
14.8
15.7
18
20.13
6 BBCA Bank Central Asia Tbk
13.5
12.7
14.2
7 BNGA Bank CIMB Niaga Tbk
30.48
13.24
13.16
15.16
15.36
8 BDMN Bank Danamon Indonesia Tbk
16
17.55
21.58
5 BACA Bank Capital Indonesia Tbk
17.86
3 BBKP Bank Bukopin Tbk
21.6
2 INPC Bank Artha Graha Internasional Tbk
14.52
12.65
16.45
15.82
12.06
16.99
12.71
16.34
15.12
4 BNBA Bank Bumi Arta Tbk
21.76
19.96
19.18
18.9
9 BEKS Bank Pundi Indonesia Tbk
15.03
15.34
10.72
46.49
27.76
18.73
14 BMRI Bank Mandiri (Persero) Tbk
14.7
15.48
12.72
14.93
15 MAYA Bank Mayapada Internasional Tbk
20.4
14.68
10.93
14.07
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk
13 BKSW Bank Kesawan Tbk
12.83
41.42
10.35
12.02
13.27
11.43
10 SDRA Bank Himpunan Saudara 1906 Tbk
19.69
13.38
13.07
11.83
11 BABP Bank ICB Bumi Putra Tbk
12.63
10.12
11.21
13.09
12 BNII Bank Internasional Indonesia Tbk
12.65
16 MEGA Bank Mega Tbk
Lampiran 5
Leverage (DER)
No Kode Nama Bank 2010 2011 2012 2013
9.01
22 BNLI Bank Permata Tbk
8.49
21 PNBN Bank Pan Indonesia Tbk
7.81
6.85
7.43
7.22
8.31
10.28
10.09
9.55
10.74
23 BBRI Bank Rakyat Indonesia (Persero) Tbk
10.02
8.43
11.42
9.25
6.89
12.93
17 BBNI Bank Negara Indonesia (Persero) Tbk
6.5
6.9
6.66
7.11
18 BCIC Bank Mutiara Tbk
12.1
20 BBNP Bank Nusantara Parahyangan Tbk
11.25
9.6
19 NISP Bank NISP OCBC Tbk
8.81
8.08
7.84
6.23
7.5
24 BSIM Bank Sinar Mas Tbk
9.41
10.57
12.88
8.74
8.77
10.66
29 MCOR Bank Windu Kentjana Internasional Tbk
7.35
7.6
6.03
6.65
30 BJBR Bank Jawa Barat dan Banten Tbk
7.7
9.11
10.79
9.56
9.97
28 BVIC Bank Victoria Internasional Tbk
6.64
11.32
5.8
11.86
7.3
5.33
25 BSWD Bank Swadesi Tbk
3.93
5
6.92
7.31
26 BBTN Bank Tabungan Negara (Persero) Tbk
9.61
11.17
9.87
10.35
27 BTPN Bank Tabungan Pensiunan Nasional Tbk
7.19
9.86
11.7
9.86
6.76
7.61
6.88
6 BBCA Bank Central Asia Tbk
8.51
8.09
7.54
7 BNGA Bank CIMB Niaga Tbk
7.09
9.43
8.08
7.72
7.45
8 BDMN Bank Danamon Indonesia Tbk
5.4
4.49
6.71
5 BACA Bank Capital Indonesia Tbk
4.84
3 BBKP Bank Bukopin Tbk
5.12
2 INPC Bank Artha Graha Internasional Tbk
15.18
15.62
9.61
7.11
15.45
6.17
12.07
12.15
10.18
4 BNBA Bank Bumi Arta Tbk
5.12
5.22
5.67
4.42
9 BEKS Bank Pundi Indonesia Tbk
10.82
7.81
13.54
3.03
4.38
6.03
14 BMRI Bank Mandiri (Persero) Tbk
9.81
7.31
10.33
7.26
15 MAYA Bank Mayapada Internasional Tbk
5.81
6.79
8.3
8.96
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk
13 BKSW Bank Kesawan Tbk
10.98
5.09
13.17
11.94
10.74
11.54
10 SDRA Bank Himpunan Saudara 1906 Tbk
7.25
9.75
13.24
10.93
11 BABP Bank ICB Bumi Putra Tbk
11.14
10.72
9.41
9.69
12 BNII Bank Internasional Indonesia Tbk
9.36
16 MEGA Bank Mega Tbk
Lampiran 6
Opini Auditor (1 = opini audit going-concern dan 0 = opini audit non going-
concern)
No Kode Nama Bank 2010 2011 2012 2013
2 INPC Bank Artha Graha Internasional Tbk
1
30 BJBR Bank Jawa Barat dan Banten Tbk
29 MCOR Bank Windu Kentjana Internasional Tbk
28 BVIC Bank Victoria Internasional Tbk
27 BTPN Bank Tabungan Pensiunan Nasional Tbk
26 BBTN Bank Tabungan Negara (Persero) Tbk
25 BSWD Bank Swadesi Tbk
24 BSIM Bank Sinar Mas Tbk
23 BBRI Bank Rakyat Indonesia (Persero) Tbk
22 BNLI Bank Permata Tbk
21 PNBN Bank Pan Indonesia Tbk
20 BBNP Bank Nusantara Parahyangan Tbk
19 NISP Bank NISP OCBC Tbk
1
1
18 BCIC Bank Mutiara Tbk
3 BBKP Bank Bukopin Tbk
1
4 BNBA Bank Bumi Arta Tbk
5 BACA Bank Capital Indonesia Tbk
6 BBCA Bank Central Asia Tbk
7 BNGA Bank CIMB Niaga Tbk
8 BDMN Bank Danamon Indonesia Tbk
9 BEKS Bank Pundi Indonesia Tbk
10 SDRA Bank Himpunan Saudara 1906 Tbk
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk
11 BABP Bank ICB Bumi Putra Tbk
12 BNII Bank Internasional Indonesia Tbk
13 BKSW Bank Kesawan Tbk
14 BMRI Bank Mandiri (Persero) Tbk
15 MAYA Bank Mayapada Internasional Tbk
16 MEGA Bank Mega Tbk
17 BBNI Bank Negara Indonesia (Persero) Tbk