Analisis Penerapan Basel Accord terhadap Portofolio Investasi pada Bank Pembangunan Daerah di Indonesia

Lampiran 1
Pemilihan Bank Melalui Kriteria Berdasarkan Purposive Sampling
No.

Nama Bank

Kriteria 1

Kriteria 2

Yang memenuhi
kriteria 1 dan 2










-

-











1

PT. BPD Aceh

2


PT. BPD Bali

3

PT. BPD Bengkulu

4

PT. Bank DKI

5

PT. BPD Jambi

6

PT. BPD Jawa Tengah




7

PT. BPD Jawa Barat dan
Banten, Tbk







8

PT. BPD Jawa Timur, Tbk








9

PT. BPD Kalimantan Tengah

-

-

10

PD.BPD Kalimantan Timur







11


PT. BPD Kalimantan Barat







12

PT. BPD Kalimantan Selatan

13

PT. BPD Lampung



-


-

14

PT. BPD Maluku

-

-

15

PT. BPD Nusa Tenggara Barat








16

PT. BPD Nusa Tenggara
Timur







17

PT. BPD Papua








18

PT. BPD Riau Kepri







19

PT. BPD Sulawesi Tengah

-

-


20

PT. BPD Sulawesi Tenggara

-

-


























70

Universitas Sumatera Utara

21

PT. BPD Sulawesi Utara








22

PT. BPD Sulawesi Selatan dan
Sulawesi Barat



-

-

23

PT. BPD Sumatera Barat







24

PT. BPD Sumatera Selatan
dan Bangka Belitung



-

-

25

PT. BPD Sumatera Utara







26

PT. BPD Yogyakarta







71

Universitas Sumatera Utara

Lampiran 2
Hasil olahan data populasi, Tabel Input Data

NO Tahun
Nama Bank
1
2006 PT. BPD Aceh
2
2006 PT. BPD Bali
3
2006 PT. Bank DKI
4
2006 PT. BPD Jambi
5
2006 PT. BPD Jawa Tengah
6
2006 PT. BPD Jawa Barat dan Banten, Tbk
7
2006 PT. BPD Jawa Timur
8
2006 PD.BPD Kalimantan Timur
9
2006 PT. BPD Kalimantan Selatan
10
2006 PT. BPD Kalimantan Barat
11
2006 PT. BPD Nusa Tenggara Timur
12
2006 PT. BPD Nusa Tenggara Barat
13
2006 PT. BPD Papua
14
2006 PT. BPD Riau Kepri
15
2006 PT. BPD Sulawesi Utara
16
2006 PT. BPD Sumatera Barat
17
2006 PT. BPD Yogyakarta
18
2006 PT. BPD Sumatera Utara
19
2007 PT. BPD Aceh
20
2007 PT. BPD Bali
21
2007 PT. Bank DKI
22
2007 PT. BPD Jambi
23
2007 PT. BPD Jawa Tengah
24
2007 PT. BPD Jawa Barat dan Banten, Tbk
25
2007 PT. BPD Jawa Timur
26
2007 PD.BPD Kalimantan Timur
27
2007 PT. BPD Kalimantan Selatan
28
2007 PT. BPD Kalimantan Barat
29
2007 PT. BPD Nusa Tenggara Timur
30
2007 PT. BPD Nusa Tenggara Barat
31
2007 PT. BPD Papua
32
2007 PT. BPD Riau Kepri
33
2007 PT. BPD Sulawesi Utara
34
2007 PT. BPD Sumatera Barat
35
2007 PT. BPD Yogyakarta
36
2007 PT. BPD Sumatera Utara

CAR
22.59
21.03
17.81
50.02
17.38
15.32
39.18
29.88
24.19
18.90
18.64
17.53
53.19
30.54
15.69
23.37
16.31
26.24
26.31
18.70
15.09
35.73
18.94
16.81
34.45
27.14
21.29
21.89
18.64
16.09
50.41
31.81
12.52
20.39
16.42
21.10

LDR
19.88
81.38
52.40
37.34
58.98
75.67
38.75
17.90
29.92
38.70
65.53
87.68
19.13
17.11
58.78
69.28
50.55
43.48
30.54
80.56
68.58
60.41
77.09
79.02
42.11
24.05
35.50
46.64
87.05
109.31
21.56
30.00
74.50
75.86
53.57
56.46

NPL
0.82
1.34
4.55
0.83
0.56
0.41
0.43
1.30
2.88
0.56
0.59
1.87
2.08
1.30
1.03
3.70
1.53
2.62
0.81
1.48
4.15
0.49
0.44
0.70
0.69
1.94
2.19
0.22
0.89
3.59
1.83
1.74
1.34
4.00
1.12
2.01

PL
19.00
3.62
7.88
19.40
10.49
13.02
48.50
26.47
30.96
3.00
58.00
15.00
35.00
45.62
48.00
53.00
15.00
60.00
24.00
1.23
-2.45
-21.36
31.57
19.70
3.44
0.89
4.57
6.00
20.00
8.00
68.00
11.74
-3.00
-22.00
-8.00
29.00

ROA
3.06
4.78
1.65
3.56
3.72
3.01
4.07
3.38
3.25
1.95
4.54
2.27
2.86
3.75
5.06
3.18
2.67
3.43
3.07
4.33
1.39
3.44
3.80
2.44
3.55
3.25
2.57
1.93
4.23
2.12
3.12
2.46
2.55
2.48
2.67
3.39
72

Universitas Sumatera Utara

BOPO
70.06
67.54
86.20
69.09
73.67
80.46
69.43
68.49
72.85
84.87
66.43
82.56
77.50
66.18
77.20
77.08
76.57
78.83
68.68
71.03
88.14
71.78
72.04
79.12
68.20
64.82
74.40
84.39
67.38
80.75
70.48
69.30
84.84
79.85
78.39
76.09

37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77

2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2009
2010
2010
2010
2010
2010

PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah

26.57
15.18
17.21
18.61
18.49
15.06
25.54
25.13
16.49
18.90
33.87
14.22
50.15
24.03
15.29
18.31
18.97
16.55
22.94
13.75
15.13
29.98
20.67
21.20
21.38
22.03
16.09
17.86
32.82
15.61
47.00
22.29
15.67
17.08
18.64
12.28
18.38
12.79
8.34
22.22
17.23

39.05
90.40
66.98
89.08
102.12
89.44
54.04
33.68
54.08
68.00
111.00
128.48
28.43
43.24
88.74
93.48
75.49
84.13
61.79
104.41
57.25
97.64
89.18
82.47
69.67
69.11
67.93
87.76
122.79
115.43
36.28
88.24
100.25
87.72
79.33
97.87
82.46
93.31
70.09
84.09
74.13

1.17
0.76
4.92
0.40
0.21
0.78
0.72
1.61
1.29
0.12
1.19
3.43
1.55
1.12
1.60
3.66
1.38
0.99
1.69
0.68
5.76
0.56
0.26
1.97
1.05
1.37
1.22
0.09
1.50
4.07
1.81
1.38
0.51
3.30
1.36
2.47
7.02
0.57
3.73
0.40
0.53

134.00
36.21
14.25
22.19
21.24
48.17
12.46
43.31
29.44
28.00
21.00
20.00
44.00
11.56
-4.00
14.00
18.00
30.00
8.90
49.73
2.14
33.96
0.85
20.32
-5.81
26.04
20.28
34.00
3.00
3.00
9.00
-1.51
-13.00
12.00
19.00
26.00
-44.00
-2.55
16.31
74.28
3.42

3.66
4.32
1.41
4.87
4.55
3.36
3.94
4.64
3.10
2.76
4.75
4.53
3.32
2.92
2.63
2.79
3.11
4.11
2.91
4.24
1.41
5.16
4.04
3.24
3.75
3.81
3.77
3.80
4.80
4.39
3.26
2.68
1.89
2.71
3.24
4.42
1.80
3.98
2.14
5.73
2.83
73

Universitas Sumatera Utara

70.57
72.46
89.71
61.93
70.14
75.41
67.42
55.34
78.15
80.23
67.03
73.28
70.88
71.93
84.68
78.94
76.39
74.02
71.39
66.80
88.46
62.94
71.36
77.30
66.04
63.69
65.75
81.35
70.68
77.33
69.72
73.83
89.84
79.85
75.17
69.86
92.99
68.96
87.96
54.82
79.61

78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118

2010
2010
2010
2010
2010
2010
2010
2010
2010
2010
2010
2010
2010
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012

PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat

22.85
19.47
18.58
18.09
17.53
26.29
14.18
29.56
26.67
10.60
14.13
15.31
13.06
18.27
11.73
9.57
23.47
15.02
18.36
16.53
18.37
17.65
17.74
20.89
12.89
23.54
20.62
12.71
12.60
13.07
14.66
17.82
16.79
12.30
24.41
14.38
18.11
26.56
20.83
18.22
16.87

71.54
80.70
81.69
74.92
87.09
91.77
102.23
43.83
75.42
104.98
84.41
70.24
91.04
91.42
82.73
73.03
66.55
70.17
72.95
80.11
59.95
63.30
87.20
92.95
101.45
47.91
65.74
99.78
91.69
78.71
78.56
89.89
80.60
73.50
82.29
82.62
74.09
83.55
56.78
55.77
86.80

1.86
0.65
3.30
1.12
0.13
2.49
2.92
0.95
2.45
0.98
3.31
1.39
3.02
3.69
0.57
3.12
0.36
1.04
1.21
0.97
2.90
0.96
0.15
1.20
2.17
1.09
2.57
1.26
2.76
1.19
2.56
3.30
0.45
3.20
0.33
0.80
2.07
2.95
7.45
1.83
0.17

23.77
57.11
3.46
41.39
18.00
31.00
61.00
44.00
39.17
15.00
17.00
21.00
19.00
64.00
2.25
47.88
33.50
7.61
8.21
4.33
6.12
11.38
8.00
33.00
17.00
29.00
-13.85
-12.00
-2.00
17.00
5.00
36.00
5.19
10.55
38.24
32.53
14.59
-25.68
-39.01
-36.22
18.00

3.15
5.57
5.23
4.68
3.19
4.30
6.27
2.86
3.83
3.04
3.51
10.74
4.55
2.91
3.54
2.32
3.28
2.67
2.65
4.97
3.70
2.81
3.42
4.19
5.71
2.86
2.62
2.01
2.68
10.65
3.26
3.66
4.28
2.32
3.58
2.73
2.46
3.34
2.50
1.27
3.33
74

Universitas Sumatera Utara

76.60
59.38
72.43
62.07
70.23
72.10
72.43
70.67
70.09
85.09
76.34
73.53
68.65
77.36
69.74
79.74
61.16
78.74
80.02
60.02
68.81
74.68
76.97
71.04
68.81
73.44
75.15
84.96
78.82
74.96
75.99
71.51
62.82
81.43
63.32
75.77
79.31
68.89
64.32
79.40
71.33

119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159

2012
2012
2012
2012
2012
2012
2012
2012
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014

PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara
PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara
PT. BPD Aceh
PT. BPD Bali
PT. Bank DKI
PT. BPD Jambi
PT. BPD Jawa Tengah
PT. BPD Jawa Barat dan Banten, Tbk
PT. BPD Jawa Timur
PD.BPD Kalimantan Timur
PT. BPD Kalimantan Selatan
PT. BPD Kalimantan Barat
PT. BPD Nusa Tenggara Timur
PT. BPD Nusa Tenggara Barat
PT. BPD Papua
PT. BPD Riau Kepri
PT. BPD Sulawesi Utara

16.52
12.92
19.95
19.56
18.76
15.12
14.40
13.24
17.56
18.71
14.21
28.10
15.45
16.51
23.72
19.03
17.92
16.99
17.26
17.21
18.40
18.68
17.27
15.59
15.69
14.46
17.79
20.71
17.96
27.11
14.17
16.39
22.17
18.06
21.12
19.21
18.16
19.34
16.28
18.27
14.26

93.45
108.41
71.65
66.49
108.88
100.35
71.89
101.90
86.80
87.87
95.20
110.13
86.96
96.47
84.98
90.77
85.38
77.51
96.36
105.56
84.48
87.60
112.94
99.13
73.67
107.31
92.38
96.41
92.57
100.83
88.57
93.18
86.54
99.78
91.44
84.34
87.68
99.78
80.12
77.72
90.10

1.20
1.98
0.84
2.95
0.81
2.69
0.84
2.81
2.78
0.33
2.38
0.41
0.72
2.83
3.44
6.74
1.80
0.35
1.30
1.73
1.14
2.81
0.54
2.29
0.90
3.83
2.58
0.35
4.38
0.48
0.93
4.15
3.31
1.46
3.86
0.48
1.52
1.46
7.33
2.79
1.29

13.00
22.00
16.00
14.29
33.00
19.00
25.00
5.00
5.80
-4.61
44.72
13.95
45.26
15.89
5.19
-0.13
13.18
2.00
41.00
32.00
21.00
33.16
16.00
20.00
35.00
18.00
3.30
26.26
-12.60
0.48
8.59
-17.93
9.27
11.92
12.67
23.00
5.00
11.00
-59.00
14.28
-3.00

3.65
5.62
2.81
2.95
3.00
2.60
10.13
2.99
3.44
3.97
3.15
4.14
3.01
2.61
3.82
2.78
2.33
3.45
3.96
5.10
2.86
3.00
3.48
2.64
10.63
3.37
3.13
3.92
2.10
3.14
2.84
1.94
3.52
4.60
2.68
4.17
3.72
4.60
1.02
3.37
2.16
75

Universitas Sumatera Utara

71.57
64.32
74.15
75.07
77.66
76.73
74.86
77.76
70.72
63.03
74.99
62.07
54.18
79.41
70.28
64.19
76.00
70.12
67.13
64.19
72.01
69.12
75.56
78.27
72.75
74.22
74.11
64.89
80.26
71.45
54.37
85.94
69.63
66.00
75.15
71.77
69.24
66.00
91.26
70.59
83.76

160
161
162

2014
2014
2014

PT. BPD Sumatera Barat
PT. BPD Yogyakarta
PT. BPD Sumatera Utara

15.76
16.60
14.38

98.34
80.34
95.89

2.52
1.23
5.47

-19.00
21.00
-15.00

1.94
10.74
2.60

76

Universitas Sumatera Utara

84.51
72.64
80.30

Lampiran 3
Statistik Deskriptif Variabel Penelitian
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis

CAR
20.01704
18.19000
53.19000
8.340000
7.478378
2.282376
9.416146

LDR
76.74340
81.53500
128.4800
17.11000
23.04240
-0.704916
3.106463

NPL
1.858951
1.375000
7.450000
0.090000
1.476520
1.465873
5.477127

PL
17.03049
15.44500
134.0000
-59.00000
22.97476
0.612709
7.131954

ROA
3.568333
3.270000
10.74000
1.020000
1.578519
2.657057
12.66262

BOPO
73.32870
72.69500
92.99000
54.18000
7.405079
0.053687
3.180713

Jarque-Bera
Probability

418.5263
0.000000

13.49298
0.001175

99.43627
0.000000

125.3792
0.000000

820.8413
0.000000

0.298258
0.861458

Sum
Sum Sq. Dev.

3242.760
9004.109

12432.43
85483.28

301.1500
350.9979

2758.940
84982.19

578.0700
401.1670

11879.25
8828.466

Observations

162

162

162

162

162

162

77

Universitas Sumatera Utara

Lampiran 4
Hasil Olahan Data Eviews, Hasil Uji Chow dan Uji Hausman

1. Uji Chow
Redundant Fixed Effects Tests
Equation: Untitled
Test cross-section fixed effects
Effects Test

Statistic

Cross-section F
Cross-section Chi-square

d.f.

Prob.

2.183877
38.349485

(17,139)
17

0.0070
0.0022

Cross-section fixed effects test equation:
Dependent Variable: PL
Method: Panel Least Squares
Date: 01/12/12 Time: 22:30
Sample: 2006 2014
Periods included: 9
Cross-sections included: 18
Total panel (balanced) observations: 162
Variable

Coefficient

Std. Error

t-Statistic

Prob.

C
CAR
NPL
ROA
BOPO
LDR

59.21439
0.161345
-3.134580
2.779843
-0.541230
-0.127936

25.27598
0.272149
1.214410
1.172857
0.265011
0.085261

2.342714
0.592856
-2.581154
2.370147
-2.042294
-1.500522

0.0204
0.5541
0.0108
0.0190
0.0428
0.1355

R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)

0.217679
0.192605
20.64401
66483.32
-717.2540
8.681347
0.000000

Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat

17.03049
22.97476
8.929061
9.043417
8.975491
1.548215

78

Universitas Sumatera Utara

2. Uji Hausman
Correlated Random Effects - Hausman Test
Equation: Untitled
Test cross-section random effects

Test Summary
Cross-section random

Chi-Sq.
Statistic

Chi-Sq. d.f.

Prob.

6.465214

5

0.2635

Random

Var(Diff.)

Prob.

0.194431
-2.818432
2.423446
-0.572787
-0.095052

0.005908
0.068909
0.095530
0.008986
0.002131

0.6225
0.1325
0.2109
0.5718
0.2678

Cross-section random effects test comparisons:
Variable
CAR
NPL
ROA
BOPO
LDR

Fixed
0.232265
-2.423591
2.036796
-0.626389
-0.043893

Cross-section random effects test equation:
Dependent Variable: PL
Method: Panel Least Squares
Date: 01/12/12 Time: 21:23
Sample: 2006 2014
Periods included: 9
Cross-sections included: 18
Total panel (balanced) observations: 162
Variable

Coefficient

Std. Error

t-Statistic

Prob.

C
CAR
NPL
ROA
BOPO
LDR

58.91939
0.232265
-2.423591
2.036796
-0.626389
-0.043893

26.63777
0.277004
1.196008
1.182424
0.279951
0.099596

2.211874
0.838491
-2.026401
1.722559
-2.237496
-0.440713

0.0286
0.4032
0.0446
0.0872
0.0268
0.6601

Effects Specification
Cross-section fixed (dummy variables)
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)

0.382586
0.284866
19.42874
52469.17
-698.0792
3.915120
0.000000

Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat

17.03049
22.97476
8.902212
9.340575
9.080194
1.908114

79

Universitas Sumatera Utara