DAFTAR PUSTAKA
B. Bukan Buku
Bank Indonesia, 2010, Statistik Perbankan Indonesia Volume B No10, Direktorat Perizinan dan Informasi Perbankan, Jakarta.
_____________, 1998, Surat Keputusan Direksi Bank Indonesia No.30/277/KEP/DIR tentang Perubahan Surat Keputusan Direksi Bank Indonesia tentang Tatacara Penilaian Tingkat Kesehatan Bank Umum, Jakarta
_____________, 1997, Surat Keputusan Direksi Bank Indonesia No. 30/1l/KEP/DIR tentang Tatacara Penilaian Tingkat Kesehatan Bank Umum, Jakarta
Ediningsih, Sri Isworo, 2001, Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur di BEJ, Program Studi Magister Manajemen Program Pasca Sarjana, Universitas Diponegoro, Semarang, Tidak dipublikasikan.
Febryani, Anita dan Zulfadin Rahadian, 2003, Kajian Ekonomi dan Keuangan, Vol. 7, No. 4, Universitas Trisakti, Jakarta.
Hapsari, Nesti, 2006, Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Masa Mendatang Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Jakarta, Universitas Diponegoro, Semarang.
Himmawan, Arief DN, 2003, Analisis Manfaat Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Industri Perbankan di Bursa Efek Jakarta, Program Studi Magister Manajemen Program Pasca Sarjana Universitas Diponegoro, Semarang, Tidak dipublikasikan.
Marberya, Ni Putu Ena dan Suaryana, Agung, 2008, Pengaruh Pemoderasi Pertumbuhan Laba Terhadap Hubungan Antara Ukuran Perusahaan, Debt to Equity Ratio Dengan Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar di PT. Bursa Efek Jakarta, Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana, Denpasar.
Noegroho, Novianto, 2002, Rasio Keuangan Sebagai Prediktor Pertumbuhan Laba Industri Perbankan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta), Program Studi Magister Manajemen Program Pasca Sarjana Universitas Diponegoro, Semarang, Tidak dipublikasikan.
Taufik, 2007, Jurnal Manajemen & Bisnis Sriwijaya Vol. 5, No 10, Program Magister Manajemen Universitas Sriwijaya, Palembang.
Ulupi, IG. K.A. 2005, Analisis Pengaruh Rasio Likuiditas, Leverage, Aktivitas, Dan Profitabilitas Terhadap Return Saham (Studi Pada Perusahaan Makanan Dan Minuman Dengan Kategori Industri Barang Konsumsi Di BEJ), Jurusan Akuntasi Fakultas Ekonomi Universitas Udayana, Denpasar.
Warsidi dan Bambang Agus Pramuka, 2000, Evaluasi Kegunaan Rasio Keuangan dalam Memprediksi Perubahan Laba di Masa Yang Akan Datang, Jurnal Akuntansi, Manajemen dan Ekonomi Vol. 2 No. 1, hal 1-19.
Widodo, Aryono, 2002, Analisis Faktor-Faktor Fundamental yang Berpengaruh Terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Jakarta Periode 1997-2000, Program Studi Magister Manajemen Program Pasca Sarjana Universitas Diponegoro, Semarang, Tidak dipublikasikan.
www.bei.co.id www.bi.go.id
Yunina, Nazir dan Ghazali Syamni, 2005, Pengaruh Return on Assets dan Return on Equity Terhadap Earning Per Share pada PT. Bank Muamalat Indonesia, Universitas Andalas, Padang.
Lampiran 1
Daftar Perusahaan Perbankan di Bursa Efek Indonesia yang Diteliti
No. Nama Perusahaan Tanggal Listing
19. Bank Artha Graha Internasional 23 Agustus 1990 20. Bank BCA 31 Mei 2000
21. Bank BII 21 November 1989 22. Bank BNI 25 November 1996 23. Bank BRI 10 November 2003 24. Bank Bumi Arta 1 Juni 2006 25. Bank Bumiputera 15 Juli 2002
26. Bank CIMB Niaga 29 November 1989 27. Bank Danamon Indonesia 6 Desember 1989 28. Bank Himpunan Saudara 1906 15 Desember 2006 29. Bank Kesawan 21 November 2002
30. Bank Mayapada Internasional 29 Agustus 1997 31. Bank Nusantara Parahiyangan 10 Januari 2001 32. Bank OCBC NISP 20 Oktober 1994 33. Bank Pan Indonesia 29 Desember 1982 34. Bank Permata 15 Januari 1990 35. Bank Swadesi 1 Mei 2002
36. Bank Victoria Internasional 30 Juni 1999
Lampiran 2
No. Nama ROA ROE EVA PS PL
(%) (%) (Rp. M.) (%) (%)
1 Bank Artha Graha Internasional 0.21 3.67 -66 -0.02 0.31
2 Bank BCA 2.31 23.67 3,085 1.35 0.18
3 Bank BII 0.67 7.61 -83 0.04 -0.20
4 Bank BNI 0.83 8.68 -68 -0.06 0.26
5 Bank BRI 2.46 25.89 2,776 0.33 0.28
6 Bank Bumi Arta 1.28 5.37 -6 0.22 0.11
7 Bank Bumiputera 0.14 7.50 -15 0.07 0.42
8 Bank CIMB Niaga 1.23 8.59 380 1.11 0.39
9 Bank Danamon Indonesia 1.74 14.43 1,159 0.66 0.16
10 Bank Himpunan Saudara 1906 1.70 6.14 1 -0.04 0.57
11 Bank Kesawan 0.20 6.82 -1 0.33 0.17
12 Bank Mayapada Internasional 0.79 10.60 56 1.44 0.32
13 Bank Nusantara Parahiyangan 0.82 8.53 22 0.35 0.01
14 Bank OCBC NISP 0.99 8.15 -58 0.20 0.21
15 Bank Pan Indonesia 1.37 9.50 271 0.10 0.26
16 Bank Permata 0.95 6.65 -77 -0.05 0.29
17 Bank Swadesi 1.35 6.28 6 0.54 0.66
18 Bank Victoria Internasional 0.81 7.37 -32 0.22 0.29
Rata-rata Seluruh Bank 1.10 9.75 408 0.38 0.26
Lampiran 3
Data Return on Asset (ROA) Perusahaan Perbankan Satuan : Prosentase (%)
No. Nama bank 2006 2007 2008 2009 1 Bank Artha Graha Internasional 0.28 0.13 0.17 0.27 2 Bank BCA 2.40 2.06 2.35 2.41 3 Bank BII 1.19 0.73 0.82 (0.07) 4 Bank BNI 1.14 0.49 0.61 1.09 5 Bank BRI 2.75 2.37 2.42 2.31 6 Bank Bumi Arta 1.54 1.07 1.35 1.17 7 Bank Bumiputera 0.15 0.33 0.08 0.03 8 Bank CIMB Niaga 1.39 1.40 0.66 1.46 9 Bank Danamon Indonesia 1.61 2.37 1.43 1.55 10 Bank Himpunan Saudara 1906 1.26 2.16 1.90 1.48 11 Bank Kesawan 0.20 0.29 0.14 0.17 12 Bank Mayapada Internasional 0.98 0.91 0.74 0.54 13 Bank Nusantara Parahiyangan 0.91 0.84 0.77 0.75 14 Bank OCBC NISP 0.98 0.86 0.93 1.18 15 Bank Pan Indonesia 1.61 1.59 1.09 1.18 16 Bank Permata 0.82 1.27 0.84 0.86 17 Bank Swadesi 0.85 0.73 1.41 2.40 18 Bank Victoria Internasional 1.04 0.94 0.63 0.63 Rata-rata Seluruh Bank 1.17 1.14 1.02 1.08
Lampiran 4
Data Return on Equity (ROE) Perusahaan Perbankan Satuan : Prosentase (%)
No. Nama bank 2006 2007 2008 2009 1 Bank Artha Graha Internasional 5.59 2.39 2.38 4.35 2 Bank BCA 23.48 21.96 24.81 24.44 3 Bank BII 14.05 8.28 8.73 (0.63) 4 Bank BNI 14.04 7.42 6.36 6.90 5 Bank BRI 25.22 24.89 26.65 26.81 6 Bank Bumi Arta 7.29 6.80 0.78 6.61 7 Bank Bumiputera 4.35 12.98 2.23 10.43 8 Bank CIMB Niaga 17.89 7.02 3.25 6.19 9 Bank Danamon Indonesia 14.04 19.54 14.46 9.70 10 Bank Himpunan Saudara 1906 5.21 6.80 10.23 2.31 11 Bank Kesawan 9.70 7.96 8.79 0.85 12 Bank Mayapada Internasional 10.81 18.78 12.05 0.74 13 Bank Nusantara Parahiyangan 9.52 16.81 7.12 0.66 14 Bank OCBC NISP 9.76 7.92 4.73 10.18 15 Bank Pan Indonesia 13.99 8.34 5.61 10.07 16 Bank Permata 8.84 7.50 3.85 6.40 17 Bank Swadesi 10.22 9.75 4.33 0.82 18 Bank Victoria Internasional 9.86 13.96 4.31 1.35 Rata-rata Seluruh Bank 11.88 11.62 8.37 7.12
Lampiran 5
Data Pendapatan Saham Perusahaan Perbankan Satuan : Prosentase (%)
No. Nama bank 2006 2007 2008 2009 1Bank Artha Graha Internasional (0.84) 1.28 (0.95) 0.41 2Bank BCA 1.35 1.50 1.15 1.40 3Bank BII 0.31 (0.14) 0.41 (0.43) 4Bank BNI 0.73 0.09 (1.78) 0.74 5Bank BRI 0.82 0.52 (0.51) 0.48 6Bank Bumi Arta 1.35 (0.00) (1.87) 1.42 7Bank Bumiputera 0.02 0.50 (0.57) 0.32 8Bank CIMB Niaga 3.75 1.05 (0.76) 0.40 9Bank Danamon Indonesia 2.25 1.25 (1.48) 0.64 10Bank Himpunan Saudara 1906 0.51 (0.06) (0.76) 0.17 11Bank Kesawan 0.82 0.11 0.13 0.24 12Bank Mayapada Internasional 4.47 0.85 0.43 0.01 13Bank Nusantara Parahiyangan (0.22) 1.70 (0.01) (0.09) 14Bank OCBC NISP 0.53 0.17 (0.28) 0.37 15Bank Pan Indonesia (0.04) 0.27 (0.11) 0.29 16Bank Permata (0.05) 0.10 (0.70) 0.47 17Bank Swadesi 2.20 0.32 (0.45) 0.07 18Bank Victoria Internasional 0.05 0.92 (0.50) 0.42
Rata-rata Seluruh Bank 1.00 0.58 -0.48 0.41
Lampiran 6
Data Pertumbuhan Laba Perusahaan Perbankan Satuan : Prosentase (%)
No. Nama bank 2006 2007 2008 2009
1Bank Artha Graha Internasional 0.37 (0.51) 0.45 0.91 2Bank BCA 0.18 0.06 0.29 0.18 3Bank BII 0.49 (0.36) 0.16 (1.09) 4Bank BNI 0.20 (0.53) 0.36 1.03 5Bank BRI 0.52 0.14 0.23 0.23 6Bank Bumi Arta 0.30 (0.22) 0.33 0.02 7Bank Bumiputera 1.44 1.60 (0.76) (0.62) 8Bank CIMB Niaga 0.18 0.19 (0.12) 1.31 9Bank Danamon Indonesia 0.32 0.60 (0.28) 0.00 10 Bank Himpunan Saudara 1906 0.72 1.41 0.19 (0.05) 11 Bank Kesawan 0.39 0.53 (0.50) 0.28 12 Bank Mayapada Internasional 1.14 0.13 0.01 0.00 13 Bank Nusantara Parahiyangan 0.07 0.05 (0.11) 0.04 14 Bank OCBC NISP 0.16 0.06 0.27 0.38 15 Bank Pan Indonesia 0.61 0.31 (0.18) 0.31 16 Bank Permata 0.60 0.60 (0.09) 0.06 17 Bank Swadesi 0.44 0.03 1.26 0.92 18 Bank Victoria Internasional 0.49 0.65 (0.29) 0.31
Rata-rata Seluruh Bank 0.48 0.26 0.07 0.23
Lampiran 7
Perhitungan Economic Value Added (EVA) Perusahaan Perbankan Tahun 2006-2009 Satuan : Rp. Milyard
No. Nama bank 2006 2007 2008 2009 1 Bank Artha Graha Internasional -5.797 -67.372 -95.593 -94.327
2 Bank BCA 2,240.884 2,851.723 3,363.303 3,885.591
3 Bank BII -13.798 -397.137 224.606 -143.887
4 Bank BNI 213.218 -391.551 -758.102 664.814
5 Bank BRI 2,404.538 2,693.386 2,617.765 3,388.425
6 Bank Bumi Arta 5.276 5.800 -24.321 -11.942
7 Bank Bumiputera -64.714 -2.292 13.049 -5.726
8 Bank CIMB Niaga 393.898 262.345 387.073 477.796
9 Bank Danamon Indonesia 1,292.575 1,704.681 529.282 1,110.325
10 Bank Himpunan Saudara 1906 6.695 4.373 -20.837 13.374
11 Bank Kesawan 0.395 1.740 -10.840 3.489
12 Bank Mayapada Internasional 8.936 12.776 176.295 24.034
13 Bank Nusantara Parahiyangan 78.520 -1.661 6.413 4.385
14 Bank OCBC NISP -348.850 17.027 16.745 84.586
15 Bank Pan Indonesia 212.855 280.660 312.693 279.258
16 Bank Permata 78.811 30.324 -339.777 -77.796
17 Bank Swadesi 2.907 2.959 4.357 13.990
18 Bank Victoria Internasional -23.301 -11.290 -50.705 -41.828
Lampiran 8
Perhitungan Economic Value Added (EVA) Perusahaan Perbankan Tahun 2006 Satuan : Rp. Milyard
No. Nama Laba Taxes NOPAT WACC Invested Capital EVA
Operasional Capital Charges
1 Bank Artha Graha Internasional 39,521 13,148 26,372 0.0371 866,492 32,170 (5,797) 2 Bank BCA 6,008,678 1,927,550 4,081,128 0.0821 22,415,692 1,840,244 2,240,884 3 Bank BII 720,290 59,204 661,086 0.0579 11,653,512 674,884 (13,798) 4 Bank BNI 2,631,671 891,923 1,739,748 0.0611 24,986,491 1,526,530 213,218 5 Bank BRI 5,784,619 1,831,877 3,952,742 0.0584 26,505,832 1,548,204 2,404,538 6 Bank Bumi Arta 37,829 13,150 24,679 0.0476 407,823 19,403 5,276 7 Bank Bumiputera 13,691 4,662 9,029 0.1165 633,094 73,743 (64,714) 8 Bank CIMB Niaga 1,027,942 283,991 743,951 0.0577 6,065,791 350,053 393,898 9 Bank Danamon Indonesia 2,548,963 652,328 1,896,635 0.0453 13,328,657 604,060 1,292,575 10 Bank Himpunan Saudara 1906 20,886 6,065 14,821 0.0496 163,740 8,126 6,695 11 Bank Kesawan 6,304 1,766 4,538 0.0260 159,263 4,143 395 12 Bank Mayapada Internasional 54,409 17,925 36,484 0.0571 482,056 27,549 8,936 13 Bank Nusantara Parahiyangan 117,667 13,149 104,518 0.0656 396,283 25,998 78,520 14 Bank OCBC NISP 330,995 95,843 235,152 0.1213 4,813,458 584,002 (348,850) 15 Bank Pan Indonesia 1,064,764 317,359 747,405 0.0614 8,702,408 534,550 212,855 16 Bank Permata 520,614 108,065 412,549 0.0511 6,526,089 333,738 78,811 17 Bank Swadesi 11,661 3,479 8,183 0.0409 128,926 5,275 2,907 18 Bank Victoria Internasional 40,091 9,200 30,891 0.1515 357,737 54,192 (23,301)
Lampiran 9
Perhitungan Economic Value Added (EVA) Perusahaan Perbankan Tahun 2007 Satuan : Rp. Milyard
No. Nama Laba Taxes NOPAT WACC Invested Capital EVA
Operasional Capital Charges
1 Bank Artha Graha Internasional 30,459 14,148 16,311 0.0441 1,897,785 83,682 (67,372) 2 Bank BCA 6,331,260 1,938,025 4,393,235 0.0629 24,512,964 1,541,512 2,851,723 3 Bank BII 319,891 92,620 227,271 0.0435 14,362,649 624,408 (397,137) 4 Bank BNI 1,238,890 578,852 660,038 0.0333 31,540,971 1,051,589 (391,551) 5 Bank BRI 7,556,003 3,310,965 4,245,038 0.0416 37,292,653 1,551,652 2,693,386 6 Bank Bumi Arta 29,089 9,044 20,045 0.0342 417,070 14,246 5,800 7 Bank Bumiputera 34,399 12,113 22,286 0.0348 705,344 24,578 (2,292) 8 Bank CIMB Niaga 992,414 256,158 736,256 0.0665 7,125,259 473,911 262,345 9 Bank Danamon Indonesia 3,603,760 1,043,549 2,560,211 0.0533 16,058,584 855,530 1,704,681 10 Bank Himpunan Saudara 1906 46,136 14,255 31,882 0.1234 222,844 27,508 4,373 11 Bank Kesawan 11,962 4,857 7,105 0.0310 172,992 5,366 1,740 12 Bank Mayapada Internasional 58,705 20,556 38,149 0.0255 996,188 25,373 12,776 13 Bank Nusantara Parahiyangan 46,381 13,908 32,473 0.0864 394,903 34,135 (1,661) 14 Bank OCBC NISP 349,347 101,809 247,538 0.0478 4,824,600 230,511 17,027 15 Bank Pan Indonesia 1,358,399 514,688 843,711 0.0545 10,334,102 563,051 280,660 16 Bank Permata 780,677 310,233 470,444 0.0558 7,881,112 440,120 30,324 17 Bank Swadesi 11,269 3,875 7,394 0.0321 138,372 4,435 2,959 18 Bank Victoria Internasional 58,032 11,306 46,726 0.1301 445,994 58,016 (11,290)
Lampiran 10
Perhitungan Economic Value Added (EVA) Perusahaan Perbankan Tahun 2008 Satuan : Rp. Milyard
No. Nama Laba Taxes NOPAT WACC Invested Capital EVA
Operasional Capital Charges
1 Bank Artha Graha Internasional 31,594 14,589 17,004 0.0524 2,150,493 112,597 (95,593) 2 Bank BCA 7,667,907 2,342,474 5,325,433 0.0707 27,769,058 1,962,130 3,363,303 3 Bank BII 637,099 158,052 479,047 0.0304 8,357,024 254,441 224,606 4 Bank BNI 1,874,523 706,840 1,167,683 0.0879 21,913,596 1,925,785 (758,102) 5 Bank BRI 8,346,113 3,382,854 4,963,259 0.0667 35,143,795 2,345,494 2,617,765 6 Bank Bumi Arta 40,900 13,952 26,948 0.1148 446,467 51,269 (24,321) 7 Bank Bumiputera 24,090 3,945 20,146 0.0116 612,510 7,097 13,049 8 Bank CIMB Niaga 1,324,443 401,131 923,312 0.0459 11,695,271 536,239 387,073 9 Bank Danamon Indonesia 2,617,141 875,833 1,741,308 0.0809 14,973,446 1,212,026 529,282 10 Bank Himpunan Saudara 1906 54,656 18,114 36,542 0.2541 225,836 57,379 (20,837) 11 Bank Kesawan (5,827) 1,830 (7,657) 0.0193 164,786 3,183 (10,840) 12 Bank Mayapada Internasional 59,997 20,322 39,674 0.0181 (7,554,997) (136,620) 176,295 13 Bank Nusantara Parahiyangan 40,224 12,338 27,885 0.0549 391,199 21,472 6,413 14 Bank OCBC NISP 452,092 176,290 275,802 0.0571 4,536,223 259,057 16,745 15 Bank Pan Indonesia 1,121,626 267,518 854,108 0.0546 9,924,201 541,415 312,693 16 Bank Permata 620,847 321,867 298,980 0.0729 8,759,017 638,757 (339,777) 17 Bank Swadesi 30,228 10,976 19,252 0.0488 304,921 14,895 4,357 18 Bank Victoria Internasional 44,102 10,830 33,273 0.0856 980,705 83,978 (50,705)
Lampiran 11
Perhitungan Economic Value Added (EVA) Perusahaan Perbankan Tahun 2009 Satuan : Rp. Milyard
No. Nama Laba Taxes NOPAT WACC Invested Capital EVA
Operasional Capital Charges
1 Bank Artha Graha Internasional 63,599 22,702 40,897 0.0613 2,207,556 135,224 (94,327) 2 Bank BCA 8,518,883 2,539,930 5,978,953 0.0663 31,563,584 2,093,362 3,885,591 3 Bank BII 39,237 49,889 (10,652) 0.0151 8,803,779 133,235 (143,887) 4 Bank BNI 3,386,114 957,230 2,428,884 0.0687 25,667,172 1,764,070 664,814 5 Bank BRI 8,560,659 2,633,880 5,926,779 0.0649 39,104,558 2,538,354 3,388,425 6 Bank Bumi Arta 40,927 12,945 27,982 0.0856 466,618 39,924 (11,942) 7 Bank Bumiputera 9,530 6,281 3,249 0.0142 633,667 8,976 (5,726) 8 Bank CIMB Niaga 2,209,962 590,259 1,619,703 0.0817 13,978,649 1,141,907 477,796 9 Bank Danamon Indonesia 2,782,112 756,838 2,025,274 0.0461 19,836,429 914,949 1,110,325 10 Bank Himpunan Saudara 1906 52,156 15,423 36,733 0.0812 287,524 23,359 13,374 11 Bank Kesawan 8,330 2,207 6,124 0.0129 203,928 2,635 3,489 12 Bank Mayapada Internasional 57,666 19,660 38,005 0.0130 1,072,881 13,972 24,034 13 Bank Nusantara Parahiyangan 44,292 11,736 32,556 0.0698 403,844 28,171 4,385 14 Bank OCBC NISP 608,994 176,290 432,704 0.0671 5,190,835 348,118 84,586 15 Bank Pan Indonesia 1,341,021 385,157 955,864 0.0524 12,909,510 676,606 279,258 16 Bank Permata 739,562 336,898 402,664 0.0650 7,392,308 480,460 (77,796) 17 Bank Swadesi 50,476 13,690 36,786 0.0701 325,324 22,795 13,990 18 Bank Victoria Internasional 63,087 18,597 44,490 0.0782 1,103,293 86,318 (41,828)