Pengaruh Rasio Likuiditas, Profitabilitas Dan Solvabilitas Bank Terhadap Opini Audit Pada Perusahaan Perbankan Yang Terdaftar Dibursa Efek Indonesia
Tabulasi Opini Audit (OA)
23 Bank Sinarmas, Tbk
17 Bank Artha Graha
1
18 Bank Bukopin
19 Bank Ekonomi Raharja, Tbk
20 Bank Maspion Indonesia
1
21 Bank Metro Express
22 Bank BRI Agroniaga, Tbk
1
1
1
16 Bank Tabungan Negara (Persero)
1
24 Bank Universal, Tbk
1
25 Bank SBI Indonesia
1
26 Bank Mutiara, Tbk
27 Bank Ganesha
1
1
28 Bank UOB Indonesia
1
1
NO NAMA EMITEN 2007 2008 2009
1 Bank Bumiputera Indonesia Tbk
7 Bank Mayapada Internasional Tbk
2 Bank Central Asia Tbk
1
3 Bank Danamon Tbk
4 Bank Internasional Indonesia Tbk
1
1
5 Bank Kesawan Tbk
1
1
6 Bank Mandiri Tbk
1
14 Bank Rakyat Indonesia Tbk
8 Bank Mega Tbk
9 Bank Negara Indonesia Tbk
1
10 Bank CIMB Niaga Tbk
1
11 Bank NISP Tbk
12 Bank Nusantara Parahyangan Tbk
1
1
13 Bank Permata Tbk
1
15 Bank Ekspor Indonesia (Persero)
29 Bank Index Selindo
30 Bank Hagakita
1
Tabulasi Hasil Quick Ratio Sampel (QR)
1 Bank Bumiputera Indonesia Tbk
18.95
16 Bank Tabungan Negara (Persero)
21.23
20.01
15.61
15 Bank Ekspor Indonesia (Persero)
25.13
22.36
14 Bank Rakyat Indonesia Tbk
20.85
14.65
18.98
16.65
13 Bank Permata Tbk
21.51
22.44
15.56
12 Bank Nusantara Parahyangan Tbk
19.91
22.27
19.79
22 Bank BRI Agroniaga, Tbk
15.48
13.59
13.28
23 Bank Sinarmas, Tbk
23.81
23.15
22.09
18.56
17 Bank Artha Graha
16.47
12.13
20 Bank Maspion Indonesia
19 Bank Ekonomi Raharja, Tbk 19.13 17.49 15.85
18 Bank Bukopin 16.35 16.49 17.40
15.11
14.84
13.17
12.94
20.12
29.13
13.09
24.01
16.51
5 Bank Kesawan Tbk
22.81
25.95
25.09
4 Bank Internasional Indonesia Tbk
24.27
6 Bank Mandiri Tbk
12.61
3 Bank Danamon Tbk
20.56
26.07
12.53
2 Bank Central Asia Tbk
15.15
21.49
25.23
18.91
11 Bank NISP Tbk
9 Bank Negara Indonesia Tbk
NO NAMA EMITEN 2007 2008 2009
16.51
16.99
10 Bank CIMB Niaga Tbk
35.48
29.59
23.28
15.40
22.85
16.49
26.35
8 Bank Mega Tbk
14.91
14.64
15.17
7 Bank Mayapada Internasional Tbk
17.27
14.80
24 Bank Universal, Tbk
27 Bank Ganesha 14.65 14.98 15.65
30 Bank Hagakita 11.91 10.85 12.27
11.23
10.01
11.61
29 Bank Index Selindo
12.13
12.36
10.95
28 Bank UOB Indonesia
11.51
12.99
12.44
12.56
26 Bank Mutiara, Tbk
11.94
11.79
10.12
25 Bank SBI Indonesia
12.80
12.51
Tabulasi Hasil Banking Ratio (BR)
1 Bank Bumiputera Indonesia Tbk
13 Bank Permata Tbk
46.04
10 Bank CIMB Niaga Tbk
82.43
83.40
82.92
11 Bank NISP Tbk
76.23
78.83
81.01
12 Bank Nusantara Parahyangan Tbk
52.39
57.03
54.83
53.28
52.12
74.67
79.65
14 Bank Rakyat Indonesia Tbk
69.08
71.62
66.32
15 Bank Ekspor Indonesia (Persero)
82.33
83.39
82.82
17 Bank Artha Graha
54.29 55.03 5973
18 Bank Bukopin 51.28 57.67 64.65
50.50
9 Bank Negara Indonesia Tbk
83.76
56.66
80.60
87.42
2 Bank Central Asia Tbk
29.64
40.74
39.08
3 Bank Danamon Tbk
68.84
78.86
72.94
4 Bank Internasional Indonesia Tbk
43.12
54.99
5 Bank Kesawan Tbk
42.08
49.70
58.06
68.72
NO NAMA EMITEN 2007 2008 2009
48.79
45.99
50.21
7 Bank Mayapada Internasional Tbk
73.74
82.35
83.35
8 Bank Mega Tbk
48.07
50.57
6 Bank Mandiri Tbk
19 Bank Ekonomi Raharja, Tbk 65.08 64.62 66.32
28 Bank UOB Indonesia
46.04
26 Bank Mutiara, Tbk
82.76
80.60
78.42
27 Bank Ganesha 40.64 40.74 39.08
68.84
51.12
70.86
72.94
29 Bank Index Selindo
44.12
49.99
52.66
30 Bank Hagakita 50.70 56.06 61.72
50.50
25 Bank SBI Indonesia
20 Bank Maspion Indonesia
49.99
79.43
81.40
83.92
21 Bank Metro Express 42.70 56.06 60.72
22 Bank BRI Agroniaga, Tbk
47.79
50.21
52.08
23 Bank Sinarmas, Tbk
75.74
82.35
83.35
24 Bank Universal, Tbk
49.07
50.57
Tabulasi Hasil return on asset sampel (ROA)
1 Bank Bumiputera Indonesia Tbk 1.18 -1.51
2.45
8 Bank Mega Tbk
2.41
1.05
0.72
9 Bank Negara Indonesia Tbk
2.25
1.53
1.68
10 Bank CIMB Niaga Tbk
1.79
0.76
2.00
12 Bank Nusantara Parahyangan Tbk
1.98
1.59
1.44
13 Bank Permata Tbk
2.22
1.16
1.20
1.43
1.96
0.23
2.26
2 Bank Central Asia Tbk
3.04
NO NAMA EMITEN 2007 2008 2009
3.43
3 Bank Danamon Tbk
5.74
4.42
2.56
4 Bank Internasional Indonesia Tbk
1.87
7 Bank Mayapada Internasional Tbk
1.40
5 Bank Kesawan Tbk
0.34
0.31
0.30
6 Bank Mandiri Tbk
3.03
0.47
1.06
3.41
14 Bank Rakyat Indonesia Tbk
NO NAMA EMITEN 2007 2008 2009
14.50
16.77
2 Bank Central Asia Tbk
6.03
5.63
8.79
1 Bank Bumiputera Indonesia Tbk
3 Bank Danamon Tbk
30 Bank Hagakita 1.66 1.37 1.13
1.06
1.47
2.03
29 Bank Index Selindo
3.82
3.57
3.35
15.89
16.53
27 Bank Ganesha 2.29 1.96 1.45
7 Bank Mayapada Internasional Tbk
6.88
6.64
11.76
8 Bank Mega Tbk
6.27
8.85
8.01
4.25
14.70
5.77
8.33
5 Bank Kesawan Tbk
12.50
11.55
12.85
4 Bank Internasional Indonesia Tbk
16.21
28 Bank UOB Indonesia
1.04
5.35
1.83
20 Bank Maspion Indonesia
19 Bank Ekonomi Raharja, Tbk 2.85 1.39 2.07
18 Bank Bukopin 2.65 1.03 1.98
0.82
1.95
2.11
17 Bank Artha Graha
0.36
1.51
1.16
16 Bank Tabungan Negara (Persero)
1.06
1.47
2.03
15 Bank Ekspor Indonesia (Persero)
3.82
4.57
1.48
0.63
1.39
1.34
1.68
26 Bank Mutiara, Tbk
1.18
1.35
2.81
25 Bank SBI Indonesia
1.90
1.61
24 Bank Universal, Tbk
21 Bank Metro Express 3.54 3.71 3.93
1.20
1.47
2.16
23 Bank Sinarmas, Tbk
2.16
4.12
4.74
22 Bank BRI Agroniaga, Tbk
Tabulasi hasil interest margin of loans sampel (IML)
9 Bank Negara Indonesia Tbk
5.25
8.95
8.01
26 Bank Mutiara, Tbk
9.02
8.23
8.11
25 Bank SBI Indonesia
6.77
27 Bank Ganesha 7.76 6.68 6.98
7.33
24 Bank Universal, Tbk
7.50
6.55
7.85
23 Bank Sinarmas, Tbk
5.21
6.70
7.27
28 Bank UOB Indonesia
22 Bank BRI Agroniaga, Tbk
2 Bank Central Asia Tbk
20.39
22.68
25.64
3 Bank Danamon Tbk
22.09
21.53
23.95
NO NAMA EMITEN 2007 2008 2009
8.58
30 Bank Hagakita 6.44 5.81 5.18
7.82
7.02
6.71
29 Bank Index Selindo
7.78
7.85
6.53
21 Bank Metro Express 6.77 6.50 5.89
12.58
5.87
7.74
10.95
13 Bank Permata Tbk
6.72
6.54
7.95
12 Bank Nusantara Parahyangan Tbk
5.89
14 Bank Rakyat Indonesia Tbk
6.49
11 Bank NISP Tbk
6.82
6.02
6.73
10 Bank CIMB Niaga Tbk
11.78
11.85
8.72
19.78
6.03
17 Bank Artha Graha
7.63
7.79
20 Bank Maspion Indonesia
19 Bank Ekonomi Raharja, Tbk 6.18 7.29 7.71
18 Bank Bukopin 6.95 7.74 7.82
6.42
6.34
7.25
5.72
17.89
5.80
6.99
16 Bank Tabungan Negara (Persero)
5.82
6.20
6.37
15 Bank Ekspor Indonesia (Persero)
16.71
Tabulasi hasil capital adquancy ratio sampel (CAR)
4 Bank Internasional Indonesia Tbk
14.12
11.64
10.08
13.86
23 Bank Sinarmas, Tbk
13.07
12.71
11.11
22 Bank BRI Agroniaga, Tbk
21 Bank Metro Express 10.09 11.24 12.65
13.21
10.39
14.48
20 Bank Maspion Indonesia
19 Bank Ekonomi Raharja, Tbk 10.67 10.07 9.87
18 Bank Bukopin 10.24 11.74 13.30
12.39
12.68
15.64
17 Bank Artha Graha
22.49
24 Bank Universal, Tbk
11.80
23.35
10.99
12.41
9.37
10.98
30 Bank Hagakita
14.82
11.29
13.19
29 Bank Index Selindo
13.30
12.09
12.50
28 Bank UOB Indonesia
27 Bank Ganesha 10.50 11.02 10.73
9.82
10.24
11.43
26 Bank Mutiara, Tbk
15.82
13.29
14.19
25 Bank SBI Indonesia
21.63
16 Bank Tabungan Negara (Persero)
20.24
7 Bank Mayapada Internasional Tbk
17.09
9 Bank Negara Indonesia Tbk
15.73
11.12
13.50
8 Bank Mega Tbk
13.82
14.24
14.43
24.62
15.30
23.21
24.48
6 Bank Mandiri Tbk
9.37
14.07
12.67
5 Bank Kesawan Tbk
23.30
21.74
15.99
10 Bank CIMB Niaga Tbk
11.91
11.39
10.07
9.18
15 Bank Ekspor Indonesia (Persero)
18.82
15.29
16.19
14 Bank Rakyat Indonesia Tbk
13.50
9.80
13 Bank Permata Tbk
10.29
16.64
10.78
12.86
12 Bank Nusantara Parahyangan Tbk
17.07
19.71
15.11
11 Bank NISP Tbk
16.65
17.24
No. OA QR BR ROA IML CAR
1 0 29.13 83.76 1.18 8.79 9.98 2 1 12.53 29.64 3.04 16.77 23.95 3 0 12.61 68.84 5.74 16.53 25.64 4 1 25.09 43.12 2.26 12.85 20.24 5 1 16.51 49.70 0.34 8.33 12.67 6 0 18.91 48.79 3.03 11.11 24.48 7 1 15.17 73.74 1.96 8.01 14.43 8 0 26.35 48.07 2.41 11.76 13.50 9 1 23.28 52.12 2.25 12.58 17.09 10 0 16.99 82.43 2.45 6.73 10.29
11 0 20.12 76.23 2.21 6.49 15.11 12 1 15.56 52.39 1.98 7.95 12.86 13 1 16.65 53.28 2.22 10.95 11.39 14 0 18.95 69.08 5.35 19.78 16.19 15 0 15.61 82.33 2.03 6.37 9.18 16 1 19.91 70.13 1.16 6.99 23.35 17 0 13.17 54.29 2.11 7.25 15.64 18 0 16.35 51.28 2.65 6.95 10.24 19 0 19.13 65.08 2.85 6.18 10.67 20 1 12.13 79.43 1.48 7.79 14.48 21 0 11.68 42.70 3.54 6.77 10.09 22 1 22.09 47.79 4.74 6.53 11.11 23 1 13.28 75.74 2.16 7.85 13.86 24 1 12.99 49.07 1.34 7.33 10.39 25 0 10.12 51.12 2.81 8.11 14.19 26 0 12.56 82.76 1.68 8.01 11.43 27 1 14.65 40.64 2.29 7.76 10.50 28 1 10.95 68.84 3.35 8.58 12.09 29 0 11.61 44.12 2.03 6.71 13.19 30 1 11.91 50.70 1.66 6.44 10.98 31 0 21.49 80.60 -1.51 5.63 10.37 32 0 26.07 40.74 3.41 14.50 21.53 33 0 24.27 78.86 4.42 14.70 22.68 34 1 25.95 54.99 1.87 11.55 21.74 35 1 24.01 58.06 0.31 5.77 14.07 36 0 22.85 45.99 0.47 9.23 23.21 37 0 14.64 82.35 0.76 8.85 14.24 38 0 16.49 50.57 1.05 6.64 11.12 40 0 16.51 83.40 1.79 6.02 17.24 41 0 19.79 78.83 1.45 5.89 19.71 42 1 22.44 57.03 1.59 6.54 10.78 43 0 18.98 74.67 1.16 7.74 9.80
44 0 22.36 71.62 4.57 17.89 15.29 45 0 20.01 83.39 1.47 6.20 10.07 46 0 20.85 74.73 0.36 5.80 21.63 47 0 14.84 55.03 1.95 6.34 12.68 48 0 16.49 57.67 1.03 7.74 11.74 49 0 17.49 64.62 1.39 7.29 10.07 50 0 16.47 81.40 1.51 7.63 13.21
No. OA QR BR ROA IML CAR
51 0 12.27 56.06 3.71 6.50 11.24 52 1 23.15 49.99 4.12 6.70 12.71 53 1 13.59 82.35 1.47 6.55 10.08 54 0 12.51 50.57 1.61 6.77 11.80 55 0 11.79 50.50 1.35 8.23 13.29 56 0 12.44 80.60 1.39 8.95 10.24 57 1 14.98 40.74 1.96 6.68 11.02 58 0 12.36 70.86 3.57 7.85 10.99 59 0 10.01 49.99 1.47 7.02 11.29 60 0 10.85 56.06 1.37 5.81 9.37 61 0 15.15 87.42 0.23 6.03 12.91 62 0 20.56 39.08 3.43 15.89 22.09 63 0 13.09 72.94 2.56 16.21 20.39 64 0 22.81 56.66 1.40 12.50 23.30 65 0 25.23 68.72 0.30 4.25 9.37 66 0 17.27 50.21 1.06 10.02 24.62 67 0 14.91 83.35 1.43 6.27 13.82 68 0 15.40 42.08 0.72 6.88 15.73 69 0 35.48 46.04 1.68 11.78 15.30 70 1 14.80 82.92 2.00 6.82 16.65 71 0 12.94 81.01 1.38 5.87 17.07 72 0 21.51 54.83 1.44 6.72 16.64 73 0 14.65 79.65 1.20 8.72 13.50 74 0 25.13 66.32 3.82 16.71 18.82 75 0 21.23 82.82 1.06 5.82 11.91 76 0 22.27 79.01 1.83 5.72 22.49 77 1 15.11 5973 0.82 6.42 12.39 78 0 17.40 64.65 1.98 7.82 13.30 79 0 15.85 66.32 2.07 7.71 9.87 80 0 18.56 83.92 0.63 6.03 14.12 81 0 13.09 60.72 3.93 5.89 12.65 82 0 23.81 50.21 2.16 5.21 13.07 83 0 15.48 83.35 1.20 7.50 11.64 84 0 12.80 52.08 1.90 5.25 12.50 85 1 11.94 46.04 1.18 9.02 15.82
86 0 11.51 78.42 1.04 7.27 9.82 87 0 15.65 39.08 1.45 6.98 10.73 88 0 12.13 72.94 3.82 7.78 13.30 89 0 11.23 52.66 1.06 7.82 14.82 90 0 12.27 61.72 1.13 5.18 12.41