Pengaruh Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin Terhadap Return On Assets Pada Perusahaan Finansial Sektor Perbankan Yang Terdaftar Di Bei Pada Tahun 2006-2010
√ √
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18 BNGA PT Bank CIMB Niaga Tbk √ √ √ √
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19 BNII PT Bank Internasional Indonesia Tbk √ √ √ √
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20 BNLI PT Bank Permata Tbk √ √ √ √
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21 BSIM PT Bank Sinarmas Tbk - - √ √
22 BSWD PT Bank Swadesi Tbk √ √ √ √
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23 BTPN PT Bank Tabungan Pensiunan Nasional Tbk
24 BVIC PT Bank Victoria International Tbk √ √ √ √
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25 INPC PT Bank Artha Graha Internasional Tbk √ √ √ √
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26 MAYA PT Bank Mayapada Tbk √ √ √ √
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27 MCOR PT Bank Windu Kentjana International Tbk
√ -
28 MEGA PT Bank Mega Tbk √ √ √ √
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29 NISP PT Bank OCBC NISP Tbk √ √ √ √
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30 PNBN PT Bank Pan Indonesia Tbk √ √ √ √
17 BNBA PT Bank Bumi Arta Tbk √ √ √ √
16 BMRI PT Bank Mandiri (Persero) Tbk √ √ √ √
20 Sumber: www.idx.co.id
7 BBNI PT Bank Negara Indonesia (Persero) Tbk √ √ √ √
Lampiran Lampiran i
Daftar Populasi dan Sampel Perusahaan Finansial Sektor Perbankan
No Kode Populasi Kriteria
Sampel 1 2 3 4
1 AGRO PT Bank Agroniaga Tbk √ - √ -
2 BABP PT Bank ICB Bumiputera Tbk √ √ √ √
1
3 BACA PT Bank Capital Indonesia Tbk - - √ √
4 BAEK PT Bank Ekonomi Raharja Tbk - - √ √
5 BBCA PT Bank Central Asia Tbk √ √ √ √
2
6 BBKP PT Bank Bukopin Tbk √ √ √ √
3
4
8
8 BBNP PT Bank Nusantara Parahyangan Tbk √ √ √ √
5
9 BBRI PT Bank Rakyat Indonesia (Persero) Tbk √ √ √ √
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10 BBTN PT Bank Tabungan Negara (Persero) Tbk - - √ √
11 BCIC PT Bank Mutiara Tbk √ √ √ -
12 BDMN PT Bank Danamon Tbk √ √ √ √
7
13 BEKS PT Bank Pundi Indonesia √ √ √ -
14 BJBR PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk
√ √
15 BKSW PT Bank Kesawan Tbk √ √ √ √
Lampiran ii
Hasil Perhitungan Capital Adequacy Ratio (CAR)
Bank yang Terdaftar di BEI tahun 2006-2010 (dalam %)12 Bank Internasional
10.8
13.3
13.5
13 Bank Permata Tbk
18.57
Indonesia Tbk 24.12 21.33 19.79 14.83 12.80
15.67
14.1
11 Bank CIMB Niaga Tbk 18.88 17.03 15.59 13.59 13.24
31.98
10 Bank Bumi Arta Tbk 41.02 34.30 31.15 28.42 25,01
18.48
14.7
15.6
15.7
12.2
12.78
25.3
International Tbk 13.82 29.95 23.69 17.05 20.40
20 Bank Pan Indonesia Tbk 29.47 21.58 20.31 21.79 16.58
16.85
19 Bank NISP OCBC Tbk 17.07 16.15 17.01 18.00 16.04
15.98
18 Bank Mega Tbk 15.92 14.21 16.16 18.84 14.78
20.98
17 Bank Mayapada
14 Bank Swadesi Tbk 24.06 20.64 33.27 32.90 26.91
13.39
International Tbk 11.38 12.24 14.93 13.87 14.52
16 Bank Artha Graha
19.49
International Tbk 24.02 19.58 23.22 16.92 13.72
15 Bank Victoria
27.57
21.1
Tbk
No Perusahaan Perbankan 2006 2007 2008 2009 2010 Rata- rata
17.18
15.7
15.3
(Persero)Tbk
4 Bank Negara Indonesia
13.49
3 Bank Bukopin Tbk 15.79 12.84 11.20 14.36 13.28
13.5
13.8
15.3
15.8
19.2
22.1
2 Bank Central Asia Tbk
12.07
1 Bank ICB Bumi Putra Tbk 12.91 11.86 11.78 11.19 12.63
13.5
18.6
9 Bank Mandiri (Persero)
20.8
10.70
8 Bank Kesawan Tbk 9.43 10.36 10.43 12.56 10.72
18.64
16.0
20.7
15.4
20.3
Tbk
15.38
7 Bank Danamon Indone
14.96
(Persero)Tbk 18.82 15.84 13.18 13.20 13.76
6 Bank Rakyat Indonesia
14.55
Parahyangan Tbk 16.23 17.00 14.04 12.56 12.94
5 Bank Nusantara
21.95 Rata-rata 19.50 18.23 17.35 16.88 15.22
Lampiran iii Hasil Perhitungan Non Performing Loan (NPL) bank yang Terdaftar di BEI tahun 2006-2010 (dalam %) No Perusahaan Perbankan 2006 2007 2008 2009 2010 Rata- rata
13 Bank Permata Tbk
14 Bank Swadesi Tbk 1.18 1.47 1.64 1.42 2.62
1.62
0.7
1.5
1.1
1.5
3.3
2.23
15 Bank Victoria International
Tbk 3.62 2.23 2.00 1.58 1.74
12 Bank Internasional Indonesia
1.69
11 Bank CIMB Niaga Tbk 2.21 1.94 1.42 1.04 1.85
1.72
10 Bank Bumi Arta Tbk 1.82 1.78 1.46 1.71 1.83
1.90
1.67
Tbk 3.79 2.39 2.54 3.00 5.07
0.4
19 Bank NISP OCBC Tbk 1.99 2.12 1.75 1.39 0.82
2.20
2.20
2.45
3.35
2.16 Rata-rata
20 Bank Pan Indonesia Tbk 2.60 1.76 2.15 1.60 2.68
1.61
1.40
3.36
18 Bank Mega Tbk 1.68 1.53 1.18 1.70 0.90
0.98
Tbk 0.21 0.14 2.07 0.49 2.01
17 Bank Mayapada International
2.99
International Tbk 4.85 2.55 2.70 2.83 2.00
16 Bank Artha Graha
0.6
1.1
1 Bank ICB Bumi Putra Tbk 5.58 6.10 5.64 5.63 4.34
3 Bank Bukopin Tbk 3.71 3.57 4.87 2.81 3.22
0.8
1.7
4.0
6.6
(Persero)Tbk
4 Bank Negara Indonesia
3.64
0.80
2.84
0.6
0.7
0.6
0.8
1.3
2 Bank Central Asia Tbk
5.46
1.1
5 Bank Nusantara Parahyangan
1.5
2.3
5.9
9 Bank Mandiri (Persero) Tbk
4.64
8 Bank Kesawan Tbk 5.89 6.33 3.74 5.33 1.91
3.08
3.0
4.5
2.3
Tbk 2.70 1.48 1.12 1.81 0.63
3.3
Tbk
7 Bank Danamon Indone
3.47
(Persero)Tbk 4.81 3.44 2.80 3.52 2.78
6 Bank Rakyat Indonesia
1.55
2.02
Lampiran iv
Hasil Perhitungan Net Interest Margin (NIM)
bank yang Terdaftar di BEI tahun 2006-2010 (dalam %)Rata- No Perusahaan Perbankan 2006 2007 2008 2009 2010 rata
1 Bank ICB Bumi Putra Tbk
5.58
7.00
5.17
5.78
6.19
5.94
2 Bank Central Asia Tbk
7.2
6.1
6.6
6.4
5.3
6.32
3 Bank Bukopin Tbk
5.18
4.27
4.80
4.07
4.75
4.61 Bank Negara Indonesia
4
5.2
5.0
6.3
6.0
5.8
5.66
(Persero)Tbk Bank Nusantara
5
3.94
3.61
3.60
3.69
4.90
3.95 Parahyangan Tbk
Bank Rakyat Indonesia
6 11.16 10.86 10.18 9.14 10.77
10.42
(Persero)Tbk Bank Danamon Indone
7
9.58 9.58 11.12 11.15 11.29
10.54 Tbk
8 Bank Kesawan Tbk
3.82
4.68
4.24
4.78
5.13
4.53 Bank Mandiri (Persero)
9
4.7
5.2
5.5
5.0
5.3
5.14 Tbk
10 Bank Bumi Arta Tbk
7.82
6.60
6.90
7.00
6.10
6.88
11 Bank CIMB Niaga Tbk
6.41
6.08
5.69
6.78
6.46
6.28 Bank Internasional
12
5.63
5.19
5.59
6.10
5.89
5.68 Indonesia Tbk
13 Bank Permata Tbk
6.4
7.0
6.2
5.7
5.3
6.12
14 Bank Swadesi Tbk
3.90
3.72
5.44
5.41
5.82
4.86 Bank Victoria
15
2.71
2.56
2.61
2.38
1.77
2.41 International Tbk
Bank Artha Graha
16
3.88
3.67
3.74
3.81
3.97
3.81 International Tbk
Bank Mayapada
17
6.16
6.85
7.57
6.74
6.25
6.71 International Tbk
18 Bank Mega Tbk
3.46
5.06
5.44
4.94
4.88
4.76
19 Bank NISP OCBC Tbk
4.76
4.99
5.40
5.53
5.14
5.16
20 Bank Pan Indonesia Tbk
5.05
5.81
4.72
4.76
4.59
4.99 Rata-rata
5.63
5.70
5.84
5.76
5.78
1.97
1.4
1.71
1.10
Tbk 1.76 1.64 0.88
15 Bank Victoria International
2.45
2.93
3.53
14 Bank Swadesi Tbk 2.06 1.20 2.53
1.62
1.9
1.7
16 Bank Artha Graha
1.9
1.2
13 Bank Permata Tbk
0.95
1.01
Tbk 1.43 1.12 1.23
12 Bank Internasional Indonesia
2.11
2.75
2.10
1.42
International Tbk 0.40 0.29 0.34
1.97
1.79
1.66
1.61
1.80
1.76
2.26 Rata-rata
1.87
1.78
20 Bank Pan Indonesia Tbk 2.78 3.14 1.75
1.46
1.09
19 Bank NISP OCBC Tbk 1.55 1.31 1.54
0.44
1.88
2.45
1.77
18 Bank Mega Tbk 0.88 2.33 1.98
1.28
1.22
0.90
International Tbk 1.55 1.48 1.27
17 Bank Mayapada
0.45
0.76
11 Bank CIMB Niaga Tbk 2.09 2.49 1.10
1.47
Lampiran v Hasil Perhitungan Return on Assets (ROA) bank yang Terdaftar di BEI tahun 2006-2010 (dalam %) No Perusahaan Perbankan 2006 2007 2008 2009 2010 Rata- rata
1.46
1.62
2.5
1.7
1.1
0.9
1.9
(Persero)Tbk
4 Bank Negara Indonesia
1.65
1.65
3 Bank Bukopin Tbk 1.85 1.63 1.66
Tbk 1.44 1.29 1.17
3.48
3.5
3.4
3.4
3.3
3.8
2 Bank Central Asia Tbk
0.27
0.24
0.18
1 Bank ICB Bumi Putra Tbk 0.26 0.57 0.09
5 Bank Nusantara Parahyangan
1.02
2.00
0.30
10 Bank Bumi Arta Tbk 2.61 1.68 2.07
2.46
3.4
3.0
2.5
2.3
1.1
9 Bank Mandiri (Persero) Tbk
0.28
0.17
8 Bank Kesawan Tbk 0.36 0.35 0.23
1.40
2.00
2.79
1.50
Tbk 1.78 2.43 1.52
7 Bank Danamon Indone
4.30
4.64
3.73
(Persero)Tbk 4.36 4.61 4.18
6 Bank Rakyat Indonesia
1.26
- 0.05
Lampiran vi Data rata-rata rasio CAR, NPL, BOPO, NIM, LDR, dan ROA pada perusahaan perbankan yang go public periode 2006-2010 Rasio Rata-rata Tahun 2006 2007 2008 2009 2010 CAR (%) 19.50 18.23 17.35 16.88 15.22 NPL (%)
3.35
2.45
2.20
2.20
2.02 NIM (%)
5.63
5.70
5.84
5.76
5.78 ROA (%) 1.76
1.80
1.61
1.66
1.97
Lampiran vii Hasil Perhitungan Statistik 1. Hasil Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std.
Deviation CAR (%) 100 9.43 41.02 17.5331 5.94378 NPL (%) 100 .14
6.60 2.4401 1.54696 NIM (%) 100 1.77 11.29 5.7394 1.97768 ROA (%) 100 -.05
4.64 1.7586 1.05845 Valid N (listwise) 100
Lampiran viii
2. Hasil Uji Normalitas Variabel Independen
Capital Adequacy Ratio (CAR)
One-Sample Kolmogorov-Smirnov TestCapital Adequacy Ratio N
100 Normal Parameters a,b Mean 17.5331 Std. Deviation 5.94378 Most Extreme Differences Absolute .181 Positive .181
Negative -.104 Kolmogorov-Smirnov Z 1.811 Asymp. Sig. (2-tailed)
.003 a. Test distribution is Normal.
b. Calculated from data.
Hasil uji normalitas dengan menggunakan one-sample kolmogorov- smirnov test menyatakan variabel CAR tidak terdistribusi secara normal, hal ini ditunjukkan dari probabilitas signifikansi 0.003 dan nilai ini jauh dibawah α = 0.05, hal ini menyatakan bahwa variabel CAR tidak terdestribusi secara normal. agar variabel CAR dapat terdestribusi secara normal, maka digunakan bentuk transformasi LG10(X) atau Logaritma 10 atau LN pada program SPSS 18.0, sehingga hasilnya menjadi:
One-Sample Kolmogorov-Smirnov Test LGCAR N
100 Normal Parameters a,b Mean 1.2230 Std. Deviation .13065 Most Extreme Differences Absolute .122 Positive .122
Negative -.051 Kolmogorov-Smirnov Z 1.219 Asymp. Sig. (2-tailed) .102 a. Test distribution is Normal.
b. Calculated from data.
Pada hasil transformasi diatas probabilitas signifikansi menunjukkan nilai 0.102 dan sudah berada diatas α = 0.05, sehingga variabel CAR sudah terdestribusi secara normal dengan kode LGCAR.
Lampiran ix Non Performing Loan (NPL)
Hasil uji normalitas dengan menggunakan one-sample kolmogorov- smirnov test menyatakan variabel NPL tidak terdistribusi secara normal, hal ini ditunjukkan dari probabilitas signifikansi 0.041 dan nilai ini dibawah α = 0.05, hal ini menyatakan bahwa variabel NPL tidak terdestribusi secara normal. agar variabel NPL dapat terdestribusi secara normal, maka digunakan bentuk transformasi SQRT(X) atau akar kuadrat pada program SPSS 18.0, sehingga hasilnya menjadi:
One-Sample Kolmogorov-Smirnov Test Non Performing Loan
N 100 Normal Parameters a,b Mean 2.4401 Std. Deviation 1.54696
Most Extreme Differences Absolute .140 Positive .140 Negative -.077 Kolmogorov-Smirnov Z 1.395
Asymp. Sig. (2-tailed) .041 a. Test distribution is Normal.
b. Calculated from data.
Pada hasil transformasi diatas probabilitas signifikansi menunjukkan nilai 0.471 dan sudah berada diatas α = 0.05, sehingga variabel NPL sudah terdestribusi secara normal dengan kode SQNPL.
One-Sample Kolmogorov-Smirnov Test
SQNPL N100 Normal Parameters a,b Mean 1.4848 Std. Deviation .48781
Most Extreme Differences Absolute .085
Positive .085Negative -.057
Kolmogorov-Smirnov Z .846
Asymp. Sig. (2-tailed) .471
a. Test distribution is Normal.b. Calculated from data.
Lampiran x Net Interest Margin (NIM)
Hasil uji normalitas dengan menggunakan one-sample kolmogorov- smirnov test menyatakan variabel NIM tidak terdistribusi secara normal, hal ini ditunjukkan dari probabilitas signifikansi 0.045 dan nilai ini dibawah α = 0.05, hal ini menyatakan bahwa variabel NIM tidak terdestribusi secara normal. agar variabel NIM dapat terdestribusi secara normal, maka digunakan bentuk transformasi SQRT(X) atau akar kuadrat pada program SPSS 18.0, sehingga hasilnya menjadi:
One-Sample Kolmogorov-Smirnov Test Net Interest Margin
N 100 Normal Parameters a,b Mean 5.7394 Std. Deviation 1.97768
Most Extreme Differences Absolute .138 Positive .138 Negative -.080 Kolmogorov-Smirnov Z 1.378
Asymp. Sig. (2-tailed) .045 a. Test distribution is Normal.
b. Calculated from data.
One-Sample Kolmogorov-Smirnov Test SQNIM N
100 Normal Parameters a,b Mean 2.3628 Std. Deviation .39743 Most Extreme Differences Absolute .108 Positive .108
Negative -.088 Kolmogorov-Smirnov Z 1.083 Asymp. Sig. (2-tailed) .192 a. Test distribution is Normal.
b. Calculated from data.
Pada hasil transformasi diatas probabilitas signifikansi menunjukkan nilai 0.192 dan sudah berada diatas α = 0.05, sehingga variabel NIM sudah terdestribusi secara normal dengan kode SQNIM.
Lampiran xi
3. Hasil Uji Normalitas Variabel Dependen
Return on Assets (ROA)
One-Sample Kolmogorov-Smirnov Test
One-Sample Kolmogorov-Smirnov TestReturn on Assets N 100 Normal Parameters a,b Mean 1.7586 Std. Deviation 1.05845
Most Extreme Differences Absolute .117 Positive .117 Negative -.050 Kolmogorov-Smirnov Z
1.169 Asymp. Sig. (2-tailed) .130 a. Test distribution is Normal.
b. Calculated from data.
Lampiran xii Analisis Grafik Histogram
Lampiran xiii Analisis Normal P-Plot
Lampiran xiv
4. Uji Multikolinearitas Coefficients
a Model Unstandardized Coefficients
Standardized
Coefficients
t Sig.Collinearity Statistics B Std. Error Beta Tolerance
VIF 1 (Constant) -2.266 1.032 -2.196 .030 LGCAR 1.587 .687 .196 2.310 .023 .931 1.074 SQNPL -.524 .183 -.242 -2.869 .005 .944 1.059 SQNIM 1.211 .220 .455 5.513 .000 .985 1.016
a. Dependent Variable: Return on Assets Coefficient Correlations a
Model SQNIM SQNPL LGCAR
1 Correlations SQNIM 1.000 .010 -.117 SQNPL .010 1.000 .234 LGCAR -.117 .234 1.000 Covariances SQNIM .048 .000 -.018 SQNPL .000 .033 .029 LGCAR -.018 .029 .472 a. Dependent Variable: Return on Assets
a Collinearity Diagnostics Model Dimension Variance Proportions Condition
Eigenvalue Index (Constant) LGCAR SQNPL SQNIM
1 1 3.894 1.000 .00 .00 .01 .00 dimension0 dimension1 2 .083 6.861 .00 .01 .83 .03 3 .019 14.376 .03 .16 .01 .90 4 .005 29.412 .96 .83 .16 .07
a. Dependent Variable: Return on Assets
Lampiran xv
5. Uji Hasil Heteroskedastisitas Model Summary
b Model R R Square
Adjusted R
Square
Std. Error of the Estimate Durbin-Watson dimension0 1 .597 a .357 .336 .86218 .826a. Predictors: (Constant), SQNIM, SQNPL, LGCAR
b. Dependent Variable: Return on Assets ANOVA b Model Sum of Squares df Mean Square F Sig.
1 Regression 39.550 3 13.183 17.735 .000 a Residual 71.361 96 .743 Total 110.912
99
a. Predictors: (Constant), SQNIM, SQNPL, LGCAR
b. Dependent Variable: Return on Assets Coefficients a
Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -2.266 1.032 -2.196 .030
LGCAR 1.587 .687 .196 2.310 .023 SQNPL -.524 .183 -.242 -2.869 .005 SQNIM 1.211 .220 .455 5.513 .000
a. Dependent Variable: Return on Assets
Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value -.0301 3.0514 1.7586 .63206 100
Std. Predicted Value -2.830 2.045 .000 1.000 100 Standard Error of Predicted Value .090 .283 .166 .049 100 Adjusted Predicted Value -.2235 3.1971 1.7559 .63883 100 Residual -1.97528 1.99813 .00000 .84901 100 Std. Residual -2.291 2.318 .000 .985 100 Stud. Residual -2.310 2.408 .002 1.011 100 Deleted Residual -2.00731 2.15672 .00274 .89569 100 Stud. Deleted Residual -2.364 2.471 .004 1.021 100 Mahal. Distance .099 9.641 2.970 2.308 100 Cook's Distance .000 .126 .014 .026 100 Centered Leverage Value .001 .097 .030 .023 100
a. Dependent Variable: Return on Assets
Lampiran xvi Uji Hasil Heteroskedastisitas (ScatterPlot)
Lampiran xvii
6. Hasil Uji Autokorelasi
Durbin-Watson b Model Summary
Model Adjusted R Std. Error of the R R Square Square Estimate Durbin-Watson a dimension0
1 .597 .357 .336 .86218 .826
a. Predictors: (Constant), SQNIM, SQNPL, LGCAR
b. Dependent Variable: Return on Assets The Run Test
Runs Test a Unstandardized Residual Test Value
- .13432 Cases < Test Value
50 Cases >= Test Value
50 Total Cases 100 Number of Runs
24 Z
- 5.427 Asymp. Sig. (2-tailed)
.000
a. Median
Lampiran xviii
7. Hasil Uji Persamaan Regresi Linear Koefesien Determinan (R) Model Summary
b Model R R Square
Adjusted R Square Std. Error of the Estimate dimension0 1 .597 a .357 .336 .86218
a. Predictors: (Constant), SQNIM, SQNPL, LGCAR
b. Dependent Variable: Return on Assets
Lampiran xix Uji Simultan (Uji – F) b ANOVA Model Sum of Squares df Mean Square F Sig. a
1 Regression 39.550 3 13.183 17.735 .000 Residual 71.361 96 .743 Total 110.912
99
a. Predictors: (Constant), SQNIM, SQNPL, LGCAR
b. Dependent Variable: Return on Assets
Lampiran xx Uji Parsial (uji – t) Coefficients a Model Unstandardized Coefficients
Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -2.266 1.032 -2.196 .030
LGCAR 1.587 .687 .196 2.310 .023 SQNPL -.524 .183 -.242 -2.869 .005 SQNIM 1.211 .220 .455 5.513 .000