Pengaruh Intellectual Capital Terhadap Kemampulabaan dan Capital Gain Saham Pada Perusahaan Perbankan Terbuka di Indonesia

LAMPIRAN

Universitas Sumatera Utara

LAMPIRAN 1
Return On Asset (ROA) Perusahaan Perbankan Tahun 2011
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14

15
16
17
18
19
20
21
22
23
24
25

Nama Bank
Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk

Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional, Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional, Tbk.

Earning After

Interest and
Tax

Total Asset

12,695,885
5,808,218
15,087,996
1,118,661
32,856,381
63,116
741,478
42,624,596,226
10,817,798
3,176,960
3,449,033
171,275,436
1,073,352
68,145,768
752,654

2,053,115
1,156,878
112,650
54,996,241,237
46,865
1,400,063
187,402,442
962,659
27,807
94,081

551,891,704
299,058,161
469,899,284
89,121,459
3,481,155,340
19,185,436
57,183,463
2,963,148,453,513
381,908,353

166,801,130
141,934,432
12,951,201,230
61,909,027
6,572,646,723
59,834,397
124,754,179
101,324,002
16,658,656
2,540,740,993,910
5,993,039
46,651,141
11,802,562,942
54,448,658
4,694,939
6,495,246

Universitas Sumatera Utara

ROA

2.30
1.94
3.21
1.26
0.94
0.33
1.30
1.44
2.83
1.90
2.43
1.32
1.73
1.04
1.26
1.65
1.14
0.68
2.16
0.78

3.00
1.59
1.77
0.59
1.45

LAMPIRAN 2
Return On Asset (ROA) Perusahaan Perbankan Tahun 2012

No

Nama Bank

1
2
3
4
5
6
7

8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk

Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,

Tbk.

21
22
23
24
25

Earning After
Interest and
Tax

Total Asset

ROA

16,043,618
635,618,708
7,048,362
333,303,505

18,687,380
551,336,790
1,363,962
111,748,593
33,026,578
4,040,140,235
225,937
21,188,582
834,719
65,689,830
57,115,739,320 3,483,516,588,857
11,718,460
442,994,197
4,249,861
197,412,481
4,117,148
155,791,308
263,289,326
17,166,551,873
1,377,412
65,219,108
85,429,831
8,212,208,486
915,456
79,141,737
2,278,335
148,792,615
1,368,132
131,798,595
227,906
15,151,892
81,495,346,240 3,601,335,866,618
46,865
7,682,938

2.52
2.11
3.39
1.22
0.82
1.07
1.27
1.64
2.65
2.15
2.64
1.53
2.11
1.04
1.16
1.53
1.04
1.50
2.26
0.61

1,978,986

59,090,132

3.35

205,571,047
1,376,387
47,714

14,352,840,454
70,958,233
5,666,177

1.43
1.94
0.84

78,306

7,917,214

0.99

Universitas Sumatera Utara

LAMPIRAN 3
Return On Asset (ROA) Perusahaan Perbankan Tahun 2013

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Nama Bank

Earning After
Interest and
Tax

Bank Mandiri (Persero), Tbk
18,829,934
Bank Negara Indonesia (Persero), Tbk
9,057,941
Bank Rakyat Indonesia (Persero), Tbk
19,916,654
Bank Tabungan Negara (Persero), Tbk
1,562,161
Bank Rakyat Indonesia Agroniaga, Tbk
52,439,708
Bank Artha Graha Internasional, Tbk
225,937
Bank Bukopin,Tbk
934,622
Bank Bumi Arta Tbk
56,197,424,458
Bank Central Asia , Tbk
14,256,239
Bank CIMB Niaga, Tbk
4,296,151
Bank Danamon Indonesia,Tbk
4,159,320
Bank Mayapada Internasional, Tbk
385,351,499
Bank Mega, Tbk
524,780
Bank Nusantara Parahyangan, Tbk
105,234,027
Bank OCBC NISP, Tbk
1,142,721
Bank Pan Indonesia, Tbk
2,454,475
Bank Permata Tbk
1,586,971
Bank Sinarmas, Tbk
221,100
Bank Of India Indonesia, Tbk
81,092,455,043
Bank Pundi Indonesia, Tbk
96,272
Bank Tabungan Pensiunan Nasional,
2,131,101
Tbk
Bank Victoria Internasional, Tbk
244,415,384
BPD Jawa Barat dan Banten Tbk
1,120,035
Bank Capital Indonesia, Tbk
70,477
Bank Windu Kentjana Internasional,
78,306
Tbk.

Total Asset

ROA

733,099,762
386,654,815
626,182,926
131,169,730
5,124,070,015
21,188,582
69,457,663
4,045,672,277,612
496,304,573
218,866,409
184,237,348
24,015,571,540
66,475,698
9,985,735,803
97,524,537
164,055,578
165,833,922
17,447,455
3,601,335,866,618
9,003,124

2.57
2.34
3.18
1.19
1.02
1.07
1.35
1.39
2.87
1.96
2.26
1.60
0.79
1.05
1.17
1.50
0.96
1.27
2.25
1.07

69,664,873

3.06

19,153,130,889
75,836,537
7,139,276

1.28
1.48
0.99

7,917,214

0.99

Universitas Sumatera Utara

LAMPIRAN 4
Return On Asset (ROA) Perusahaan Perbankan Tahun 2014
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and
Tax

Total Asset

20,654,783
10,829,379
24,253,845
1,115,592
62,001,106
110,585
726,808
51,827,836,329
16,551,670
2,343,840
2,682,662
435,561,942
599,238
96,532,495
1,332,182
2,582,627
1,586,971
154,932
106,167,729,998
119,173

855,039,673
416,573,708
801,955,021
144,575,961
6,385,191,484
23,453,347
79,051,268
5,155,422,644,599
552,423,892
233,162,423
195,708,593
36,173,590,792
66,647,891
9,468,873,488
103,123,179
172,581,667
185,349,861
21,259,549
5,199,184,618,629
9,044,046

2.42
2.60
3.02
0.77
0.97
0.47
0.92
1.01
3.00
1.01
1.37
1.20
0.90
1.02
1.29
1.50
0.86
0.73
2.04
1.32

1,869,031

75,014,737

2.49

105,699,344
1,120,035
74,530

21,364,882,284
75,836,537
9,251,776

0.49
1.48
0.81

52,876

9,769,591

0.54

Universitas Sumatera Utara

ROA

LAMPIRAN 5
Return On Asset (ROA) Perusahaan Perbankan Tahun 2015

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Nama Bank

Earning After
Interest and
Tax

Bank Mandiri (Persero), Tbk
21,152,398
Bank Negara Indonesia (Persero), Tbk
9,140,532
Bank Rakyat Indonesia (Persero), Tbk
25,410,788
Bank Tabungan Negara (Persero), Tbk
1,850,907
Bank Rakyat Indonesia Agroniaga, Tbk
80,491,880
Bank Artha Graha Internasional, Tbk
71,294
Bank Bukopin,Tbk
964,307
Bank Bumi Arta Tbk
56,950,417,920
Bank Central Asia , Tbk
18,035,768
Bank CIMB Niaga, Tbk
427,885
Bank Danamon Indonesia,Tbk
2,469,157
Bank Mayapada Internasional, Tbk
652,324,636
Bank Mega, Tbk
1,052,771
Bank Nusantara Parahyangan, Tbk
66,866,856
Bank OCBC NISP, Tbk
1,500,835
Bank Pan Indonesia, Tbk
1,567,845
Bank Permata Tbk
247,112
Bank Sinarmas, Tbk
185,153
Bank Of India Indonesia, Tbk
44,668,043,495
Bank Pundi Indonesia, Tbk
331,159
Bank Tabungan Pensiunan Nasional,
1,752,609
Tbk
Bank Victoria Internasional, Tbk
94,073,216
BPD Jawa Barat dan Banten Tbk
1,380,964
Bank Capital Indonesia, Tbk
90,823
Bank Windu Kentjana Internasional,
67,378
Tbk.

Total Asset

ROA

910,063,409
508,595,288
878,426,312
171,807,592
8,364,502,563
25,119,249
94,366,502
6,567,266,817,941
594,372,770
238,849,252
188,057,412
47,305,953,535
68,225,170
8,613,113,759
120,480,402
183,120,540
182,689,351
27,868,688
6,087,482,780,739
5,967,186

2.32
1.80
2.89
1.08
0.96
0.28
1.02
0.87
3.03
0.18
1.31
1.38
1.54
0.78
1.25
0.86
0.14
0.66
0.73
5.55

81,039,663

2.16

23,250,685,651
88,697,430
12,159,197

0.40
1.56
0.75

10,089,121

0.67

Universitas Sumatera Utara

LAMPIRAN 6
Return On Equity (ROE) Perusahaan Perbankan Tahun 2011

No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and
Tax

Equity

12,695,885
5,808,218
15,087,996
1,118,661
32,856,381
63,116
741,478
42,624,596,226
10,817,798
3,176,960
3,449,033
171,275,436
1,073,352
68,145,768
752,654
2,053,115
1,156,878
112,650
54,996,241,237
46,865

62,654,408
37,843,024
49,820,329
7,321,643
347,616,163
1,154,341
4,374,094
476,131,107,583
42,027,340
18,369,491
25,836,501
1,663,595,794
4,876,388
582,910,554
6,590,379
15,888,131
9,136,208
1,294,968
373,769,087,120
654,184

20.26
15.35
30.28
15.28
9.45
5.47
16.95
8.95
25.74
17.29
13.35
10.30
22.01
11.69
11.42
12.92
12.66
8.70
14.71
7.16

1,400,063

5,617,198

24.92

187,402,442
962,659
27,807

1,212,113,645
5,387,099
608,788

15.46
17.87
4.57

94,081

755,665

12.45

Universitas Sumatera Utara

ROE

LAMPIRAN 7
Return On Equity (ROE) Perusahaan Perbankan Tahun 2012
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and
Tax

Equity

16,043,618
7,048,362
18,687,380
1,363,962
33,026,578
225,937
834,719
57,115,739,320
11,718,460
4,249,861
4,117,148
263,289,326
1,377,412
85,429,831
915,456
2,278,335
1,368,132
227,906
81,495,346,240
46,865

76,532,865
43,525,291
64,881,779
10,278,871
371,924,556
2,611,823
4,996,742
522,505,346,903
51,897,942
22,651,912
28,733,311
1,845,739,034
6,262,821
651,259,661
8,951,476
17,647,765
12,495,534
1,825,608
454,861,542,163
654,184

20.96
16.19
28.80
13.27
8.88
8.65
16.71
10.93
22.58
18.76
14.33
14.26
21.99
13.12
10.23
12.91
10.95
12.48
17.92
7.16

1,978,986

7,733,927

25.59

205,571,047
1,376,387
47,714

1,469,192,278
6,718,265
657,788

13.99
20.49
7.25

78,306

1,035,379

7.56

Universitas Sumatera Utara

ROE

LAMPIRAN 8
Return On Equity (ROE) Perusahaan Perbankan Tahun 2013
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and Tax

Equity

18,829,934
9,057,941
19,916,654
1,562,161
52,439,708
225,937
934,622
56,197,424,458
14,256,239
4,296,151
4,159,320
385,351,499
524,780
105,234,027
1,142,721
2,454,475
1,586,971
221,100
81,092,455,043
96,272

88,790,596
47,683,505
79,327,422
11,566,753
836,906,513
2,611,823
6,213,369
564,402,771,361
63,966,678
25,886,687
31,552,983
2,412,324,121
6,118,505
1,052,398,335
13,496,552
19,958,433
14,126,644
2,754,260
454,861,542,163
719,916

21.21
19.00
25.11
13.51
6.27
8.65
15.04
9.96
22.29
16.60
13.18
15.97
8.58
10.00
8.47
12.30
11.23
8.03
17.83
13.37

2,131,101

9,907,865

21.51

244,415,384
1,120,035
70,477

1,626,554,990
7,083,607
906,390

15.03
15.81
7.78

78,306

1,035,379

7.56

Universitas Sumatera Utara

ROE

LAMPIRAN 9
Return On Equity (ROE) Perusahaan Perbankan Tahun 2014
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and
Tax

Equity

20,654,783
10,829,379
24,253,845
1,115,592
62,001,106
110,585
726,808
51,827,836,329
16,551,670
2,343,840
2,682,662
435,561,942
599,238
96,532,495
1,332,182
2,582,627
1,586,971
154,932
106,167,729,998
119,173

104,844,562
61,021,308
97,737,429
12,206,406
904,021,593
2,719,276
6,821,480
602,139,607,690
77,920,617
28,447,694
33,017,524
2,852,233,795
6,956,675
1,138,101,488
14,907,176
23,228,703
17,094,536
3,160,482
560,587,547,047
636,146

19.70
17.75
24.82
9.14
6.86
4.07
10.65
8.61
21.24
8.24
8.12
15.27
8.61
8.48
8.94
11.12
9.28
4.90
18.94
18.73

1,869,031

12,060,534

15.50

105,699,344
1,120,035
74,530

1,759,828,875
7,083,607
974,193

6.01
15.81
7.65

52,876

1,220,139

4.33

Universitas Sumatera Utara

ROE

LAMPIRAN 10
Return On Equity (ROE) Perusahaan Perbankan Tahun 2015
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

Earning After
Interest and Tax

Equity

21,152,398
9,140,532
25,410,788
1,850,907
80,491,880
71,294
964,307
56,950,417,920
18,035,768
427,885
2,469,157
652,324,636
1,052,771
66,866,856
1,500,835
1,567,845
247,112
185,153
44,668,043,495
331,159

119,491,841
78,438,222
113,127,179
13,860,107
1,352,412,425
2,765,770
7,535,179
1,233,868,290,690
89,624,940
28,679,387
34,214,849
4,587,072,652
11,517,195
1,195,492,670
16,411,347
30,806,209
18,812,844
3,669,611
1,114,888,052,692
310,670

17.70
11.65
22.46
13.35
5.95
2.58
12.80
4.62
20.12
1.49
7.22
14.22
9.14
5.59
9.15
5.09
1.31
5.05
4.01
106.60

1,752,609

13,923,859

12.59

94,073,216
1,380,964
90,823

2,113,690,246
7,757,218
1,053,416

4.45
17.80
8.62

67,378

1,413,732

4.77

Universitas Sumatera Utara

ROE

LAMPIRAN 11
Harga Saham Perusahaan Perbankan Tahun 2010-2015
No

Nama Bank

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia , Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

21
22
23
24
25

2010
6,500
3,875
10,500
1,640
168
107
650
164
6,400
1,910
5,700
1,330
3,175
1,230
1,700
1,140
1,790
405
600
162

2011
6,750
3,800
6,750
1,210
118
96
580
139
8,000
1,220
4,100
1,430
3,500
1,300
1,080
780
1,360
270
600
116

Tahun
2012
2013
8,100
7,850
3,700
3,950
6,950
7,250
1,450
870
147
118
111
91
620
620
165
157
9,100
9,600
1,100
920
5,650
3,775
3,400
2,750
3,350
2,050
1,300
1,480
1,530
1,230
630
660
1,320
1,260
225
240
1,560
650
120
84

13,200

3,400

5,250

4,300

3,950

2,400

160
1,450
102

129
910
160

117
1,060
120

125
890
88

120
730
96

105
755
205

150

188

178

127

205

300

2014
10,775
6,100
11,650
1,205
103
79
750
158
13,125
835
4,525
1,880
2,000
2,310
1,360
1,165
1,505
339
1,100
80

2015
9,250
4,990
11,425
1,295
97
64
700
190
13,300
595
3,200
1,950
3,275
1,860
1,275
250
945
394
3,595
53

Universitas Sumatera Utara

LAMPIRAN 12
Capital Gain Perusahaan Perbankan Tahun 2011
No

Nama Bank

pt

p(t-1)

pt-p(t-1)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

6,750
3,800
6,750
1,210
118
96
580
139
8,000
1,220
4,100
1,430
3,500
1,300
1,080
780
1,360
270
600
116

6,500
3,875
10,500
1,640
168
107
650
164
6,400
1,910
5,700
1,330
3,175
1,230
1,700
1,140
1,790
405
600
162

250
-75
-3,750
-430
-50
-11
-70
-25
1,600
-690
-1,600
100
325
70
-620
-360
-430
-135
0
-46

pt-p(t-1)
p(t-1)
0.04
-0.02
-0.36
-0.26
-0.30
-0.10
-0.11
-0.15
0.25
-0.36
-0.28
0.08
0.10
0.06
-0.36
-0.32
-0.24
-0.33
0.00
-0.28

3,400

13,200

-9,800

-0.74

129
910
160

160
1,450
102

-31
-540
58

-0.19
-0.37
0.57

188

150

38

0.25

21
22
23
24
25

Universitas Sumatera Utara

LAMPIRAN 13
Capital Gain Perusahaan Perbankan Tahun 2012
No

Nama Bank

pt

p(t-1)

pt-p(t-1)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

8,100
3,700
6,950
1,450
147
111
620
165
9,100
1,100
5,650
3,400
3,350
1,300
1,530
630
1,320
225
1,560
120

6,750
3,800
6,750
1,210
118
96
580
139
8,000
1,220
4,100
1,430
3,500
1,300
1,080
780
1,360
270
600
116

1350
-100
200
240
29
15
40
26
1100
-120
1550
1970
-150
0
450
-150
-40
-45
960
4

pt-p(t-1)
p(t-1)
0.20
-0.03
0.03
0.20
0.25
0.16
0.07
0.19
0.14
-0.10
0.38
1.38
-0.04
0.00
0.42
-0.19
-0.03
-0.17
1.60
0.03

5,250

3,400

1850

0.54

117
1,060
120

129
910
160

-12
150
-40

-0.09
0.16
-0.25

178

188

-10

-0.05

21
22
23
24
25

Universitas Sumatera Utara

LAMPIRAN 14
Capital Gain Perusahaan Perbankan Tahun 2013
No

Nama Bank

pt

p(t-1)

pt-p(t-1)

pt-p(t-1)
p(t-1)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

7,850
3,950
7,250
870
118
91
620
157
9,600
920
3,775
2,750
2,050
1,480
1,230
660
1,260
240
650
84

8,100
3,700
6,950
1,450
147
111
620
165
9,100
1,100
5,650
3,400
3,350
1,300
1,530
630
1,320
225
1,560
120

-250
250
300
-580
-29
-20
0
-8
500
-180
-1875
-650
-1300
180
-300
30
-60
15
-910
-36

-0.03
0.07
0.04
-0.40
-0.20
-0.18
0.00
-0.05
0.05
-0.16
-0.33
-0.19
-0.39
0.14
-0.20
0.05
-0.05
0.07
-0.58
-0.30

4,300

5,250

-950

-0.18

125
890
88

117
1,060
120

8
-170
-32

0.07
-0.16
-0.27

127

178

-51

-0.29

21
22
23
24
25

Universitas Sumatera Utara

LAMPIRAN 15
Capital Gain Perusahaan Perbankan Tahun 2014
No

Nama Bank

pt

p(t-1)

pt-p(t-1)

pt-p(t-1)
p(t-1)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

10,775
6,100
11,650
1,205
103
79
750
158
13,125
835
4,525
1,880
2,000
2,310
1,360
1,165
1,505
339
1,100
80

7,850
3,950
7,250
870
118
91
620
157
9,600
920
3,775
2,750
2,050
1,480
1,230
660
1,260
240
650
84

2925
2150
4400
335
-15
-12
130
1
3525
-85
750
-870
-50
830
130
505
245
99
450
-4

0.37
0.54
0.61
0.39
-0.13
-0.13
0.21
0.01
0.37
-0.09
0.20
-0.32
-0.02
0.56
0.11
0.77
0.19
0.41
0.69
-0.05

3,950

4,300

-350

-0.08

120
730
96

125
890
88

-5
-160
8

-0.04
-0.18
0.09

205

127

78

0.61

21
22
23
24
25

Universitas Sumatera Utara

LAMPIRAN 16
Capital Gain Perusahaan Perbankan Tahun 2015
No

Nama Bank

pt

p(t-1)

pt-p(t-1)

pt-p(t-1)
p(t-1)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Bank Mandiri (Persero), Tbk
Bank Negara Indonesia (Persero), Tbk
Bank Rakyat Indonesia (Persero), Tbk
Bank Tabungan Negara (Persero), Tbk
Bank Rakyat Indonesia Agroniaga, Tbk
Bank Artha Graha Internasional, Tbk
Bank Bukopin,Tbk
Bank Bumi Arta Tbk
Bank Central Asia , Tbk
Bank CIMB Niaga, Tbk
Bank Danamon Indonesia,Tbk
Bank Mayapada Internasional, Tbk
Bank Mega, Tbk
Bank Nusantara Parahyangan, Tbk
Bank OCBC NISP, Tbk
Bank Pan Indonesia, Tbk
Bank Permata Tbk
Bank Sinarmas, Tbk
Bank Of India Indonesia, Tbk
Bank Pundi Indonesia, Tbk
Bank Tabungan Pensiunan Nasional,
Tbk
Bank Victoria Internasional, Tbk
BPD Jawa Barat dan Banten Tbk
Bank Capital Indonesia, Tbk
Bank Windu Kentjana Internasional,
Tbk.

9,250
4,990
11,425
1,295
97
64
700
190
13,300
595
3,200
1,950
3,275
1,860
1,275
250
945
394
3,595
53

10,775
6,100
11,650
1,205
103
79
750
158
13,125
835
4,525
1,880
2,000
2,310
1,360
1,165
1,505
339
1,100
80

-1525
-1110
-225
90
-6
-15
-50
32
175
-240
-1325
70
1275
-450
-85
-915
-560
55
2495
-27

-0.14
-0.18
-0.02
0.07
-0.06
-0.19
-0.07
0.20
0.01
-0.29
-0.29
0.04
0.64
-0.19
-0.06
-0.79
-0.37
0.16
2.27
-0.34

2,400

3,950

-1550

-0.39

105
755
205

120
730
96

-15
25
109

-0.13
0.03
1.14

300

205

95

0.46

21
22
23
24
25

Universitas Sumatera Utara

TM

VAIC

LAMPIRAN 17
Perusahaan Perbankan Periode 2011

VA= OUT-IN
No

VACA = VA/CE

VAHU= VA/HC

STVA=SC/VA

VAICTM

Bank
OUT

IN

VA

CE

VACA

HC

VAHU

SC= VA-HC

STVA

1

Bank Mandiri (Persero), Tbk

35.359.306

9.545.550

25.813.756

100.511.954

0,26

6.766.471

3,81

19.047.285

0,74

4,81

2

Bank Negara Indonesia (Persero), Tbk

20.797.289

6.091.841

14.705.448

37.843.024

0,39

5.042.161

2,92

9.663.287

0,66

3,96

3

Bank Rakyat Indonesia (Persero), Tbk

40.203.051

8.384.780

31.818.271

49.820.329

0,64

8.700.847

3,66

23.117.424

0,73

5,02

4

Bank Tabungan Negara (Persero), Tbk

4.297.890

1.398.516

2.899.374

7.321.643

0,40

1.321.601

2,19

1.577.773

0,54

3,13

5

Bank Rakyat Indonesia Agroniaga, Tbk

166.742.063

69.999.285

96.742.778

347.616.163

0,28

70.578.374

1,37

26.164.404

0,27

1,92

6

Bank Artha Graha Internasional, Tbk

504.979

325.687

179.292

1.937.327

0,09

129.543

1,38

49.749

0,28

1,75

7

Bank Bukopin,Tbk

2.737.851

1.057.775

1.680.076

4.374.094

0,38

613.296

2,74

1.066.780

0,63

3,76

8

Bank Bumi Arta Tbk

159.011.769.845

47.924.831.017

111.086.938.828

476.131.107.583

0,23

59.747.773.873

1,86

51.339.164.955

0,46

2,55

9

Bank Central Asia , Tbk

24.050.073

5.709.610

18.340.463

42.742.947

0,43

5.204.359

3,52

13.136.104

0,72

4,67

10

Bank CIMB Niaga, Tbk

10.188.511

3.002.768

7.185.743

18.369.491

0,39

2.227.739

3,23

4.958.004

0,69

4,31

11

Bank Danamon Indonesia,Tbk

15.514.681

5.866.897

9.647.784

25.836.501

0,37

4.413.075

2,19

5.234.709

0,54

3,10

12

Bank Mayapada Internasional, Tbk

659.679.153

177.439.145

482.240.008

1.663.595.794

0,29

221.908.699

2,17

260.331.309

0,54

3,00

13

Bank Mega, Tbk

3.670.018

1.473.527

2.196.491

4.876.388

0,45

1.066.037

2,06

1.130.454

0,51

3,03

14

Bank Nusantara Parahyangan, Tbk

317.680.744

88.464.981

229.215.763

582.910.554

0,393

114.178.897

2,01

115.036.866

0,50

2,90

15

Bank OCBC NISP, Tbk

2.906.308

753.582

2.152.726

6.590.379

0,33

949.353

2,27

1.203.373

0,56

3,15

16

Pan Indonesia Bank, Tbk

12.055.941

1.459.843

10.596.098

15.888.131

0,67

874.835

12,11

9.721.263

0,92

13,70

17

Bank Permata Tbk

4.775.808

1.826.120

2.949.688

9.136.208

0,32

1.510.469

1,95

1.439.219

0,49

2,76

18

Bank Sinarmas, Tbk

604.413

54.517

549.896

1.294.968

0,42

394.819

1,39

155.077

0,28

2,10

19

Bank Of India Indonesia, Tbk

110.585.899.059

18.871.902.220

91.713.996.839

373.769.087.120

0,25

28.739.952.570

3,19

62.974.044.269

0,69

4,12

20

Bank Pundi Indonesia, Tbk

320.022

161.703

158.319

463.241

0,34

358.302

0,44

- 199.983

- 1,26

- 0,48

21

Bank Tabungan Pensiunan Nasional, Tbk

4.826.738

1.649.239

3.177.499

5.617.198

0,57

1.382.216

2,30

1.795.283

0,56

3,43

22

Bank Victoria Internasional, Tbk

267.142.971

28.615.057

238.527.914

1.212.113.645

0,20

6.843.447

34,85

231.684.467

0,97

36,02

23

BPD Jawa Barat dan Banten Tbk

3.301.377

1.263.831

2.037.546

7.358.703

0,28

762.652

2,67

1.274.894

0,63

3,57

24

Bank Capital Indonesia, Tbk

149.597

73.695

75.902

608.788

0,12

45.395

1,67

30.507

0,40

2,20

25

Bank Windu Kentjana Internasional, Tbk.

215.570

90.058

125.512

557.634

0,23

106.988

1,17

18.524

0,15

1,55

Universitas Sumatera Utara

TM

VAIC

LAMPIRAN 18
Perusahaan Perbankan Periode 2012

VA= OUT-IN
No

VACA = VA/CE

VAHU= VA/HC

STVA=SC/VA

Bank
OUT

IN

VA

CE

VACA

HC

VAHU

SC= VA-HC

STVA

VAICTM

1

Bank Mandiri (Persero), Tbk

41.591.486

10.867.312

30.724.174

116.912.939

0,26

8.045.716

3,82

22.678.458

0,74

4,82

2

Bank Negara Indonesia (Persero), Tbk

23.904.804

7.161.237

16.743.567

43.525.291

0,38

5.577.867

3,00

11.165.700

0,67

4,05

3

Bank Rakyat Indonesia (Persero), Tbk

44.873.498

9.885.485

34.988.013

64.881.779

0,54

9.605.547

3,64

25.382.466

0,73

4,91

4

Bank Tabungan Negara (Persero), Tbk

5.298.313

1.726.623

3.571.690

10.278.871

0,35

1.486.938

2,40

2.084.752

0,58

3,33

5

Bank Rakyat Indonesia Agroniaga, Tbk

230.358.354

68.892.454

161.465.900

371.924.556

0,43

72.325.131

2,23

89.140.769

0,55

3,22

6

Bank Artha Graha Internasional, Tbk

1.082.707

457.239

625.468

2.611.823

0,24

318.096

1,97

307.372

0,49

2,70

7

Bank Bukopin,Tbk

3.125.455

1.179.296

1.946.159

4.996.742

0,39

720.481

2,70

1.225.678

0,63

3,72

8

Bank Bumi Arta Tbk

206.100.112.419

62.311.903.754

143.788.208.665

996.499.242.927

0,14

73.524.245.224

1,96

70.263.963.441

0,49

2,59

9

Bank Central Asia , Tbk

27.613.956

7.203.422

20.410.534

52.926.953

0,39

6.154.966

3,32

14.255.568

0,70

4,40

10

Bank CIMB Niaga, Tbk

12.424.529

3.174.762

9.249.767

22.651.912

0,41

2.881.704

3,21

6.368.063

0,69

4,31

11

Bank Danamon Indonesia,Tbk

18.035.169

6.688.934

11.346.235

28.733.311

0,39

5.163.381

2,20

6.182.854

0,54

3,14

12

Bank Mayapada Internasional, Tbk

921.043.888

223.891.008

697.152.880

1.845.739.034

0,38

259.726.649

2,68

437.426.231

0,63

3,69

13

Bank Mega, Tbk

4.309.678

1.606.990

2.702.688

6.262.821

0,43

1.164.165

2,32

1.538.523

0,57

3,32

14

Bank Nusantara Parahyangan, Tbk

423.043.906

156.363.717

266.680.189

661.259.661

0,40

153.001.908

1,74

113.678.281

0,43

2,57

15

Bank OCBC NISP, Tbk

3.401.881

768.705

2.633.176

8.951.476

0,29

1.172.793

2,25

1.460.383

0,55

3,09

16

Pan Indonesia Bank, Tbk

7.302.477

1.408.051

5.894.426

176.477.765

0,03

1.099.771

5,36

4.794.655

0,81

6,21

17

Bank Permata Tbk

5.916.987

2.225.949

3.691.038

12.495.534

0,30

1.939.294

1,90

1.751.744

0,47

2,67

18

Bank Sinarmas, Tbk

951.342

438.802

512.540

1.825.608

0,28

227.061

2,26

285.479

0,56

3,10

19

Bank Of India Indonesia, Tbk

120.623.722.695

18.871.902.220

101.751.820.475

373.769.097.120

0,27

28.739.952.570

3,54

73.011.867.905

0,72

4,53

20

Bank Pundi Indonesia, Tbk

1.098.206

247.541

850.665

654.184

1,30

606.499

1,40

244.166

0,29

2,99

21

Bank Tabungan Pensiunan Nasional, Tbk

6.353.919

2.013.190

4.340.729

7.733.927

0,56

1.853.571

2,34

2.487.158

0,57

3,48

22

Bank Victoria Internasional, Tbk

423.804.263

75.411.168

348.393.095

1.469.192.278

0,24

112.406.003

3,10

235.987.092

0,68

4,01

23

BPD Jawa Barat dan Banten Tbk

3.985.737

1.599.156

2.386.581

9.076.264

0,26

967.340

2,47

1.419.241

0,59

3,32

24

Bank Capital Indonesia, Tbk

472.067

82.017

390.050

657.788

0,59

57.766

6,75

332.284

0,85

8,20

25

Bank Windu Kentjana Internasional, Tbk.

320.414

100.204

220.210

1.035.379

0,21

115.755

1,90

104.455

0,47

2,59

Universitas Sumatera Utara

TM

VAIC
No

Bank

LAMPIRAN 19
Perusahaan Perbankan Periode 2013

VA= OUT-IN

VACA = VA/CE

VAHU= VA/HC

STVA=SC/VA

OUT

IN

VA

CE

VACA

HC

VAHU

SC= VA-HC

STVA

VAICTM

1

Bank Mandiri (Persero), Tbk

50.089.269

12.069.650

38.019.619

136.364.274

0,28

9.431.337

4,03

28.588.282

0,75

5,06

2

Bank Negara Indonesia (Persero), Tbk

28.499.185

8.488.812

20.010.373

47.683.505

0,42

6.083.876

3,29

13.926.497

0,70

4,40

3

Bank Rakyat Indonesia (Persero), Tbk

52.454.730

9.895.583

42.559.147

79.327.422

0,54

12.231.994

3,48

30.327.153

0,71

4,73

4

Bank Tabungan Negara (Persero), Tbk

6.417.306

2.064.980

4.352.326

11.556.753

0,38

1.613.152

2,70

2.739.174

0,63

3,70

5

Bank Rakyat Indonesia Agroniaga, Tbk

275.833.025

94.788.857

181.044.168

836.906.513

0,22

85.284.052

2,12

95.760.116

0,53

2,87

6

Bank Artha Graha Internasional, Tbk

1.047.046

489.870

557.176

2.719.276

0,20

365.203

1,53

191.973

0,34

2,08

7

Bank Bukopin,Tbk

3.229.516

1.286.212

1.943.304

6.213.369

0,31

873.391

2,23

1.069.913

0,55

3,09

8

Bank Bumi Arta Tbk

229.703.019.677

76.714.917.338

152.988.102.339

564.402.771.361

0,27

87.553.172.862

1,75

65.434.929.477

0,43

2,45

9

Bank Central Asia , Tbk

33.725.807

9.800.526

23.925.281

65.410.580

0,37

6.864.614

3,49

17.060.667

0,71

4,56

10

Bank CIMB Niaga, Tbk

12.740.501

3.265.949

9.474.552

25.886.687

0,37

3.229.054

2,93

6.245.498

0,66

3,96

11

Bank Danamon Indonesia,Tbk

19.174.012

7.855.963

11.318.049

31.552.983

0,36

5.712.891

1,98

5.605.158

0,50

2,84

12

Bank Mayapada Internasional, Tbk

1.109.478.517

258.541.422

850.937.095

2.412.324.121

0,35

302.880.359

2,81

548.056.736

0,64

3,81

13

Bank Mega, Tbk

3.599.698

1.869.661

1.730.037

6.118.505

0,28

1.122.177

1,54

607.860

0,35

2,18

14

Bank Nusantara Parahyangan, Tbk

7.214.507

2.095.694

5.118.813

19.958.433

0,26

1.376.420

3,72

3.742.393

0,73

4,71

15

Bank OCBC NISP, Tbk

4.018.318

857.495

3.160.823

13.496.552

0,23

1.357.879

2,33

1.802.944

0,57

3,13

16

Pan Indonesia Bank, Tbk

1.352.376

2.095.694

19.958.433

- 0,04

1.376.420

- 0,54

- 2.119.738

2,85

2,27

17

Bank Permata Tbk

6.750.646

1.856.320

4.894.326

33.642.583

0,15

2.270.091

2,16

2.624.235

0,54

2,84

18

Bank Sinarmas, Tbk

1.927.950

533.538

1.394.412

2.754.260

0,51

281.952

4,95

1.112.460

0,80

6,25

19

Bank Of India Indonesia, Tbk

305.438.403.143

21.878.677.536

283.559.725.607

454.861.542.163

0,62

32.868.583.000

8,63

250.691.142.607

0,88

10,13

20

Bank Pundi Indonesia, Tbk

1.084.061

268.128

815.933

717.916

1,14

702.345

1,16

113.588

0,14

2,44

21

Bank Tabungan Pensiunan Nasional, Tbk

7.448.843

2.391.511

5.057.332

9.907.865

0,51

2.179.574

2,32

2.877.758

0,57

3,40

22

Bank Victoria Internasional, Tbk

495.419.565

44.861.123

450.558.442

1.626.554.990

0,28

154.569.827

2,91

295.988.615

0,66

3,85

23

BPD Jawa Barat dan Banten Tbk

5.239.401

2.221.527

3.017.874

10.061.408

0,30

1.265.943

2,38

1.751.931

0,58

3,26

24

Bank Capital Indonesia, Tbk

572.269

69.671

502.598

906.390

0,55

73.119

6,87

429.479

0,85

8,28

25

Bank Windu Kentjana Internasional, Tbk.

320.414

100.204

220.210

1.035.379

0,21

115.755

1,90

104.455

0,47

2,59

-

743.318

Universitas Sumatera Utara

TM

VAIC

LAMPIRAN 20
Perusahaan Perbankan Periode 2014

VA= OUT-IN
No

VACA = VA/CE

VAHU= VA/HC

STVA=SC/VA

VAICTM

Bank
OUT

IN

VA

CE

VACA

HC

VAHU

SC= VA-HC

STVA

1

Bank Mandiri (Persero), Tbk

56.500.809

14.526.320

41.974.489

158.020.049

0,27

10.848.031

3,87

31.126.458

0,74

4,88

2

Bank Negara Indonesia (Persero), Tbk

33.091.657

9.322.333

23.769.324

75.425.054

0,32

6.781.041

3,51

16.988.283

0,71

4,54

3

Bank Rakyat Indonesia (Persero), Tbk

60.741.550

12.548.853

48.192.697

97.737.429

0,49

14.111.461

3,42

34.081.236

0,71

4,62

4

Bank Tabungan Negara (Persero), Tbk

6.359.401

2.445.885

3.913.516

12.206.406

0,32

1.595.409

2,45

2.318.107

0,59

3,37

5

Bank Rakyat Indonesia Agroniaga, Tbk

299.082.089

72.695.523

226.386.566

904.021.593

0,25

14.111.461

16,04

212.275.105

0,94

17,23

6

Bank Artha Graha Internasional, Tbk

1.047.046

489.870

557.176

2.719.276

0,20

365.203

1,53

191.973

0,34

2,08

7

Bank Bukopin,Tbk

3.418.205

1.436.800

1.981.405

6.821.480

0,29

879.894

2,25

1.101.511

0,56

3,10

8

Bank Bumi Arta Tbk

246.595.806.026

60.399.225.324

186.196.580.702

602.139.607.690

0,31

95.710.443.855

1,95

90.486.136.847

0,49

2,74

9

Bank Central Asia , Tbk

41.050.670

11.874.991

29.175.679

79.873.115

0,37

8.670.906

3,36

20.504.773

0,70

4,43

10

Bank CIMB Niaga, Tbk

12.819.379

3.549.241

9.270.138

28.447.694

0,33

3.281.221

2,83

5.988.917

0,65

3,80

11

Bank Danamon Indonesia,Tbk

12

Bank Mayapada Internasional, Tbk

13

Bank Mega, Tbk

14

Bank Nusantara Parahyangan, Tbk

15

18.443.029

8.568.995

9.874.034

33.017.524

0,30

5.810.672

1,70

4.063.362

0,41

2,41

1.260.731.529

308.395.808

952.335.721

2.852.233.795

0,33

373.916.653

2,55

578.419.068

0,61

3,49

4.141.403

2.397.949

1.743.454

6.956.675

0,25

1.098.074

1,59

645.380

0,37

2,21

478.734.978

153.785.607

324.949.371

1.138.101.488

0,29

194.540.695

1,67

130.408.676

0,40

2,36

Bank OCBC NISP, Tbk

4.487.959

1.021.233

3.466.726

14.907.176

0,23

1.468.683

2,36

1.998.043

0,58

3,17

16

Pan Indonesia Bank, Tbk

8.085.063

2.691.149

5.393.914

23.228.703

0,23

1.597.772

3,38

3.796.142

0,70

4,31

17

Bank Permata Tbk

7.419.603

3.103.289

4.316.314

17.094.536

0,25

2.270.091

1,90

2.046.223

0,47

2,63

18

Bank Sinarmas, Tbk

2.226.356

701.017

1.525.339

3.160.482

0,48

336.819

4,53

1.188.520

0,78

5,79

19

Bank Of India Indonesia, Tbk

208.789.712.844

25.000.588.598

183.789.124.246

560.587.547.047

0,33

35.846.735.712

5,13

147.942.388.534

0,80

6,26

20

Bank Pundi Indonesia, Tbk

928.201

273.845

654.356

636.146

1,03

679.612

0,96

- 25.256

- 0,04

1,95

21

Bank Tabungan Pensiunan Nasional, Tbk

7.780.303

2.730.304

5.049.999

14.264.837

0,35

2.514.957

2,01

2.535.042

0,50

2,86

22

Bank Victoria Internasional, Tbk

469.574.168

183.988.147

285.586.021

2.930.259.189

0,10

182.101.184

1,57

103.484.837

0,36

2,03

23

BPD Jawa Barat dan Banten Tbk

5.027.502

2.291.538

2.735.964

11.951.812

0,23

1.320.129

2,07

1.415.835

0,52

2,82

24

Bank Capital Indonesia, Tbk

252.263

63.153

189.110

974.193

0,19

89.480

2,11

99.630

0,53

2,83

25

Bank Windu Kentjana Internasional, Tbk.

318.344

118.668

199.676

1.220.139

0,16

131.390

1,52

68.286

0,34

2,03

Universitas Sumatera Utara

TM

VAIC

LAMPIRAN 21
Perusahaan Perbankan Periode 2015

VA= OUT-IN
No

VACA = VA/CE

VAHU= VA/HC

STVA=SC/VA

VAICTM

Bank
OUT

IN

VA

CE

VACA

HC

VAHU

SC= VA-HC

STVA

1

Bank Mandiri (Persero), Tbk

66.878.851

16.377.888

50.500.963

173.864.704

0,29

12.376.655

4,08

38.124.308

0,75

5,13

2

Bank Negara Indonesia (Persero), Tbk

35.258.238

9.144.064

26.114.174

95.867.611

0,27

7.365.834

3,55

18.748.340

0,72

4,54

3

Bank Rakyat Indonesia (Persero), Tbk

70.688.808

14.676.538

56.012.270

113.127.179

0,50

16.599.158

3,37

39.413.112

0,70

4,57

4

Bank Tabungan Negara (Persero), Tbk

7.917.602

2.560.841

5.356.761

13.860.107

0,39

1.929.346

2,78

3.427.415

0,64

3,80

5

Bank Rakyat Indonesia Agroniaga, Tbk

411.002.818

88.829.630

322.173.188

1.352.412.425

0,24

122.368.410

2,63

199.804.778

0,62

3,49

6

Bank Artha Graha Internasional, Tbk

579.227

82.956

496.271

2.765.771

0,18

106.413

4,66

389.858

0,79

5,63

7

Bank Bukopin,Tbk

4.075.665

1.509.029

2.566.636

7.535.179

0,34

1.033.260

2,48

1.533.376

0,60

3,42

8

Bank Bumi Arta Tbk

296.310.191.354

91.139.716.133

205.170.475.221

1.233.868.290.690

0,17

82.062.787.841

2,50

123.107.687.380

0,60

3,27

9

Bank Central Asia , Tbk

47.876.172

15.490.549

32.385.623

92.427.346

0,35

9.728.509

3,33

22.657.114

0,70

4,38

10

Bank CIMB Niaga, Tbk

13.072.509

3.526.862

9.545.647

28.679.387

0,33

4.156.096

2,30

5.389.551

0,56

3,19

11

Bank Danamon Indonesia,Tbk

12

Bank Mayapada Internasional, Tbk

13

Bank Mega, Tbk

14

Bank Nusantara Parahyangan, Tbk

15

18.256.570

9.479.086

8.777.484

34.214.849

0,26

4.833.889

1,82

3.943.595

0,45

2,52

1.744.999.393

391.115.780

1.353.883.613

4.587.072.652

0,30

476.065.628

2,84

877.817.985

0,65

3,79

5.237.649

2.949.325

2.288.324

11.517.195

0,20

1.109.425

2,06

1.178.899

0,52

2,78

489.805.199

150.417.531

339.387.668

1.195.492.670

0,28

210.258.527

1,61

129.129.141

0,38

2,28

Bank OCBC NISP, Tbk

5.273.380

1.112.414

4.160.966

16.411.347

0,25

1.705.772

2,44

2.455.194

0,59

3,28

16

Pan Indonesia Bank, Tbk

8.219.214

2.695.017

5.524.197

30.806.209

0,18

1.736.244

3,18

3.787.953

0,69

4,05

17

Bank Permata Tbk

8.349.469

2.154.402

6.195.067

18.812.844

0,33

2.223.497

2,79

3.971.570

0,64

3,76

18

Bank Sinarmas, Tbk

1.931.268

805.304

1.125.964

3.682.280

0,31

423.959

2,66

702.005

0,62

3,59

19

Bank Of India Indonesia, Tbk

222.046

162.454

59.592

1.172.867

0,05

35.729

1,67

23.863

0,40

2,12

20

Bank Pundi Indonesia, Tbk

482.838

347.736

135.102

560.308

0,24

409.222

0,33

- 274.120

- 2,03

- 1,46

21

Bank Tabungan Pensiunan Nasional, Tbk

7.082.758

1.997.960

5.084.798

13.416.086

0,38

2.159.138

2,36

2.925.660

0,58

3,31

22

Bank Victoria Internasional, Tbk

559.793.834

300.934.107

258.859.727

3.219.095.826

0,08

166.032.115

1,56

92.827.612

0,36

2,00

23

BPD Jawa Barat dan Banten Tbk

5.542.031

1.960.725

3.581.306

12.628.959

0,28

1.770.009

2,02

1.811.297

0,51

2,81

24

Bank Capital Indonesia, Tbk

336.057

95.145

240.912

1.053.416

0,23

119.837

2,01

121.075

0,50

2,74

25

Bank Windu Kentjana Internasional, Tbk.

451.081

110.183

340.898

1.413.732

0,24

161.207

2,11

179.691

0,53

2,88

Universitas Sumatera Utara

Tahun
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012

Perusahaan
Bank Mandiri
Bank Mandiri
Bank Mandiri
Bank Mandiri
Bank Mandiri
Bank Negara Indonesia
Bank Negara Indonesia
Bank Negara Indonesia
Bank Negara Indonesia
Bank Negara Indonesia
Bank Rakyat Indonesia
Bank Rakyat Indonesia
Bank Rakyat Indonesia
Bank Rakyat Indonesia
Bank Rakyat Indonesia
Bank Tabungan Negara
Bank Tabungan Negara
Bank Tabungan Negara
Bank Tabungan Negara
Bank Tabungan Negara
Bank Rakyat Indonesia Agroniaga
Bank Rakyat Indonesia Agroniaga
Bank Rakyat Indonesia Agroniaga
Bank Rakyat Indonesia Agroniaga
Bank Rakyat Indonesia Agroniaga
Bank Artha Graha Internasional
Bank Artha Graha Internasional
Bank Artha Graha Internasional
Bank Artha Graha Internasional
Bank Artha Graha Internasional
Bank Bukopin
Bank Bukopin
Bank Bukopin
Bank Bukopin
Bank Bukopin
Bank Bumi Arta
Bank Bumi Arta

ROA

ROE

CAPITALGAIN

VACA

VAHU

STVA

VAIC

2.30

20.26

0.04

0.26

3.81

0.74

4.81

2.52

20.96

0.20

0.26

3.00

0.67

4.05

2.57

21.21

-0.03

0.28

4.03

0.75

5.06

2.42

19.70

0.37

0.27

3.87

0.74

4.88

2.32

17.70

-0.14

0.29

4.08

0.75

5.13

1.94

15.35

-0.02

0.39

2.92

0.66

3.96

2.11

16.19

-0.03

0.38

3.00

0.67

4.05

2.34

19.00

0.07

0.42

3.29

0.70

4.40

2.60

17.75

0.54

0.32

3.51

0.71

4.54

1.80

11.65

-0.18

0.27

3.55

0.72

4.54

3.21

30.28

-0.36

0.64

3.66

0.73

5.02

3.39

28.80

0.03

0.54

3.64

0.73

4.91

3.18

25.11

0.04

0.54

3.48

0.71

4.73

3.02

24.82

0.61

0.49

3.42

0.71

4.62

2.89

22.46

-0.02

0.50

3.37

0.70

4.57

1.26

15.28

-0.26

0.40

2.19

0.54

3.13

1.22

13.27

0.20

0.35

2.40

0.58

3.33

1.19

13.51

-0.40

0.38

2.70

0.63

3.70

0.77

9.14

0.39

0.32

2.45

0.59

3.37

1.08

13.35

0.07

0.39

2.78

0.64

3.80

0.94

9.45

-0.30

0.28

1.37

0.27

1.92

0.82

8.88

0.25

0.43

2.23

0.55

3.22

1.02

6.27

-0.20

0.22

2.12

0.53

2.87

0.97

6.86

-0.13

0.25

16.04

0.94

17.23

0.96

5.95

-0.06

0.24

2.63

0.62

3.49

0.33

5.47

-0.10

0.09

1.38

0.28

1.75

1.07

8.65

0.16

0.24

1.97

0.49

2.70

1.07

8.65

-0.18

0.20

1.53

0.34

2.08

0.47

4.07

-0.13

0.20

1.53

0.34

2.08

0.28

2.58

-0.19

0.18

4.66

0.79

5.63

1.30

16.95

-0.11

0.38

2.74

0.63

3.76

1.27

16.71

0.07

0.39

2.70

0.63

3.72

1.35

15.04

0.00

0.31

2.23

0.55

3.09

0.92

10.65

0.21

0.29

2.25

0.56

3.10

1.02

12.80

-0.07

0.34

2.48

0.60

3.42

1.44

8.95

-0.15

0.23

1.86

0.46

2.55

1.64

10.93

0.19

0.14

1.96

0.49

2.59

Universitas Sumatera Utara

2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015

Bank Bumi Arta
Bank Bumi Arta
Bank Bumi Arta
Bank Central Asia
Bank Central Asia
Bank Central Asia
Bank Central Asia
Bank Central Asia
Bank CIMB Niaga
Bank CIMB Niaga
Bank CIMB Niaga
Bank CIMB Niaga
Bank CIMB Niaga
Bank Danamon Indonesia
Bank Danamon Indonesia
Bank Danamon Indonesia
Bank Danamon Indonesia
Bank Danamon Indonesia
Bank Mayapada Internasional
Bank Mayapada Internasional
Bank Mayapada Internasional
Bank Mayapada Internasional
Bank Mayapada Internasional
Bank Mega
Bank Mega
Bank Mega
Bank Mega
Bank Mega
Bank Nusantara Parahyangan
Bank Nusantara Parahyangan
Bank Nusantara Parahyangan
Bank Nusantara Parahyangan
Bank Nusantara Parahyangan
Bank OCBC NISP
Bank OCBC NISP
Bank OCBC NISP
Bank OCBC NISP
Bank OCBC NISP

1.39

9.96

-0.05

0.27

1.75

0.43

2.45

1.01

8.61

0.01

0.31

1.95

0.49

2.74

0.87

4.62

0.20

0.17

2.50

0.60

3.27

2.83

25.74

0.25

0.43

3.52

0.72

4.67

2.65

22.58

0.14

0.39

3.32

0.70

4.40

2.87

22.29

0.05

0.37

3.49

0.71

4.56

3.00

21.24

0.37

0.37

3.36

0.70

4.43

3.03

20.12

0.01

0.35

3.33

0.70

4.38

1.90

17.29

-0.36

0.39

3.23

0.69

4.31

2.15

18.76

-0.10

0.41

3.21

0.69

4.31

1.96

16.60

-0.16

0.37

2.93

0.66

3.96

1.01

8.24

-0.09

0.33

2.83

0.65

3.80

0.18

1.49

-0.29

0.33

2.30

0.56

3.19

2.43

13.35

-0.28

0.37

2.19

0.54

3.10

2.64

14.33

0.38

0.39

2.20

0.54

3.14

2.26

13.18

-0.33

0.36

1.98

0.50

2.84

1.37

8.12

0.20

0.30

1.70

0.41

2.41

1.31

7.22

-0.29

0.26

1.82

0.45

2.52

1.32

10.30

0.08

0.29

2.17

0.54

3.00

1.53

14.26

1.38

0.38

2.68

0.63

3.69

1.60

15.97

-0.19

0.35

2.81

0.64

3.81

1.20

15.27

-0.32

0.33

2.55

0.61

3.49

1.38

14.22

0.04

0.30

2.84

0.65

3.79

1.73

22.01

0.10

0.45

2.06

0.51

3.03

2.11

21.99

-0.04

0.43

2.32

0.57

3.32

0.79

8.58

-0.39

0.28

1.54

0.35

2.18

0.90

8.61

-0.02

0.25

1.59

0.37

2.21

1.54

9.14

0.64

0.20

2.06

0.52

2.78

1.04

11.69

0.06

0.39

2.01

0.50

2.90

1.04

13.12

0.00

0.40

1.74

0.43

2.57

1.05

10.00

0.14

0.26

3.72

0.73

4.71

1.02

8.48

0.56

0.29

1.67

0.40

2.36

0.78

5.59

-0.19

0.28

1.61

0.38

2.28

1.26

11.42

-0.36

0.33

2.27

0.56

3.15

1.16

10.23

0.42

0.29

2.25

0.55

3.09

1.17

8.47

-0.20

0.23

2.33

0.57

3.13

1.29

8.94

0.11

0.23

3.38

0.70

4.31

1.25

9.15

-0.06

0.25

2.44

0.59

3.28

Universitas Sumatera Utara

2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
2011

Bank Pan Indonesia
Bank Pan Indonesia
Bank Pan Indonesia
Bank Pan Indonesia
Bank Pan Indonesia
Bank Permata
Bank Permata
Bank Permata
Bank Permata
Bank Permata
Bank Sinarmas
Bank Sinarmas
Bank Sinarmas
Bank Sinarmas
Bank Sinarmas
Bank Of India Indonesia
Bank Of India Indonesia
Bank Of India Indonesia
Bank Of India Indonesia
Bank Of India Indonesia
Bank Pundi Indonesia
Bank Pundi Indonesia
Bank Pundi Indonesia
Bank Pundi Indonesia
Bank Pundi Indonesia
Bank Tabungan Pensiunan
Nasional
Bank Tabungan Pensiunan
Nasional
Bank Tabungan Pensiunan
Nasional
Bank Tabungan Pensiunan
Nasional
Bank Tabungan Pensiunan
Nasional
Bank Victoria Internasional
Bank Victoria Internasional
Bank Victoria Internasional
Bank Victoria Internasional
Bank Victoria Internasional
BPD Jawa Barat dan Banten

1.65

12.92

-0.32

0.67

12.11

0.92

13.70

1.53

12.91

-0.19

0.03

5.36

0.81

6.21

1.50

12.30

0.05

-0.04

-0.54

2.85

2.27

1.50

11.12

0.77

0.23

3.38

0.70

4.31

0.86

5.09

-0.79

0.18

3.18

0.69

4.05

1.14

12.66

-0.24

0.32

1.95

0.49

2.76

1.04

10.95

-0.03

0.30

1.90

0.47

2.67

0.96

11.23

-0.05

0.15

2.16

0.54

2.84

0.86

9.28

0.19

0.25

1.90

0.47

2.63

0.14

1.31

-0.37

0.33

2.79

0.64

3.76

0.68

8.70

-0.33

0.42

1.39

0.28

2.10

1.50

12.48

-0.17

0.28

2.26

0.56

3.10

1.27

8.03

0.07

0.51

4.95

0.80

6.25

0.73

4.90

0.41

0.48

4.53

0.78

5.79

0.66

5.05

0.16

0.31

2.66

0.62

3.59

2.16

14.71

0.00

0.25

3.19

0.69

4.12

2.26

17.92

1.60

0.27

3.54

0.72

4.53

2.25

17.83

-0.58

0.62

8.63

0.88

10.13

2.04

18.94

0.69

0.33

5.13

0.80

6.26

0.73

4.01

2.27

0.05

1.67

0.40

2.12

0.78

7.16

-0.28

0.34

0.44

-1.26

-0.48

0.61

7.16

0.03

1.30

1.40

0.29

2.99

1.07

13.37

-0.30

1.14

1.16

0.14

2.44

1.32

18.73

-0.05

1.03

0.96

-0.04

1.95

5.55

106.60

-0.34

0.24

0.33

-2.03

-1.46

3.00

24.92

-0.74

0.57

2.30

0.56

3.43

3.35

25.59

0.54

0.56

2.34

0.57

3.48

3.06

21.51

-0.18

0.51

2.32

0.57

3.40

2.49

15.50

-0.08

0.35

2.01

0.50

2.86

2.16

12.59

-0.39

0.38

2.36

0.58

3.31

1.59

15.46

-0.19

0.20

34.85

0.97

36.02

1.43

13.99

-0.09

0.24

3.10

0.68

4.01

1.28

15.03

0.07

0.28

2.91

0.66

3.85

0.49

6.01

-0.04

0.10

1.57

0.36

2.03

0.40

4.45

-0.13

0.08

1.56

0.36

2.00

1.77

17.87

-0.37

0.28

2.67

0.63

3.57

Universitas Sumatera Utara

2012
2013
2014
2015
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015

BPD Jawa Barat dan Banten
BPD Jawa Barat dan Banten
BPD Jawa Barat dan Banten
BPD Jawa Barat dan Banten
Bank Capital Indonesia
Bank Capital Indonesia
Bank Capital Indonesia
Bank Capital Indonesia
Bank Capital Indonesia
Bank Windu Kentjana
Internasional
Bank W