BAB V. KESIMPULAN DAN SARAN
C. Keterbatasan dan Saran
1. Penelitian ini menggunakan ukuran dewan komisaris, komisaris independen, struktur kepemilikan dan kepemilikan manajemen sebagai proksi corporate governance. Penelitian selanjutnya disarankan untuk menggunakan proksi lain dari corporate governance seperti dengan menggunakan corporate governance indeks.
2. Penelitian ini pada awalnya menggunakan tambahan variabel independen berupa keberadaan komite audit sebagai proksi dari corporate governance, namun hasil penelitian menunjukkan nilai yang konstan atau dengan kata lain setiap perusahaan memiliki komite audit oleh karena itu keberadaannya dieliminasi dikarenakan dengan hasil yang konstan, pengaruh ada atau tidaknya komite audit tidak akan terlihat. Hal ini sejalan dengan adanya Surat Edaran BEJ, SE-008/BEJ/12-2001 yang mewajibkan keanggotaan komite audit terdiri dari sekurang-kurangnya tiga orang termasuk komite audit. Untuk itu penulis menyarankan untuk penelitian selanjutnya sebaiknya untuk
variabel yang terkait komite audit, bukan dengan ada atau tidaknya komite audit melainkan proporsi komite audit yang berasal dari pihak independen.
3. Penelitian selanjutnya disarankan untuk menggunakan proksi lain dari komisaris independen, misalnya jumlah rapat komisaris yang dihadiri oleh komisaris independen dalam satu tahun.
4. Penelitian selanjutnya disarankan untuk memperpanjang periode penelitian serta menguji variabel lain yang diduga berpengaruh terhadap pengungkapan intellectual capital seperti faktor penegakan hukum seperti yang banyak digunakan dalam penelitian sejenis di Eropa.
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www.wikipedia.com www.idx.co.id
Kerangka Intellectual Capital
Kategori Komponen
Intellectual Capital
Content Internal Structure Intellectual Property Management Philosophy Corporate Culture Management Processes Information/Networking Systems Financial Relations External Structure Brands Customers Customers Satisfaction Companies Names Distribution Channels Bussiness Collaboration Licensing Agreements Human Capital Employees Education Training Work Related Knowledge Enterpreneurial Spirit Semantic Properties
Economic Sign Positif Negatif
Outlook Oriented Forward-looking Historical
Jumlah Annual Report
No Nama Bank Inisial 2008 2007 2006 2005 2004 Σ
1. Bank Agro Niaga AGRO V V x x x 2
2. Bank Artha Graha Internasional INPC V V V V x 4
3. Bank Bukopin BBKP V V V x x 3
4. Bank Bumi Arta BNBA V V V x x 3
5. Bank Bumiputera Indonesia BABP V V V V V 5 6. Bank Capital Indonesia BACA V V x x x 2
7. Bank Central Asia BBCA V V V V V 5
8. Bank Century BCIC V V V V V 5
9. Bank Danamon Indonesia BDMN V V V V V 5 10. Bank Ekonomi Raharja BAEK V V x x x 2 11. Bank Eksekutif Internasional BEKS V V V V V 5 12. Bank Himpunan Saudara 1906 SDRA V V V x x 3 13. Bank Internasional Indonesia BNII V V x V V 2
14. Bank Kesawan BKSW V V V V V 5
15. Bank Mandiri (Persero) BMRI V V V V V 5 16. Bank Mayapada Internasional MAYA V V V V V 5
17. Bank Mega MEGA V V V V V 5
18. Bank Negara Indonesia BBNI V V V V V 5
19. Bank Niaga BNGA V V V V V 5
20. Bank Nusantara Parahyangan BBNP V V V V V 5
21. Bank OCBC NISP NISP V V V V V 5
22. Bank Pan Indonesia PNBN V V V V V 5
23. Bank Permata BNLI V V V V V 5
24. Bank Rakyat Indonesia BBRI V V V V V 5
25. Bank Swadesi BSWD V V V V V 5
26. Bank Tabungan Pensiunan Nasional BTPN V x x x x 1 27. Bank Victoria International BVIC V V V V V 5 28. Bank Windu Kentjana International MCOR V V x x x 2
TOTAL 28 27 22 20 19 116
Sampel yang digunakan
No Nama Bank Inisial Jumlah Persentase
1 Bank Agro Niaga AGRO 1 2,8%
2 Bank Artha Graha Internasional INPC 1 2,8%
3 Bank Bukopin BBKP 2 5,5%
4 Bank Bumi Arta BNBA 1 2,8%
5 Bank Bumiputera Indonesia BABP 2 5,5% 6 Bank Capital Indonesia BACA 3 8,5%
7 Bank Central Asia BBCA 1 2,8%
8 Bank Danamon Indonesia BDMN 2 5,5% 9 Bank Ekonomi Raharja BAEK 2 5,5% 10 Bank Eksekutif Internasional BEKS 1 2,8% 11 Bank Himpunan Saudara 1906 SDRA 1 2,8% 12 Bank Internasional Indonesia BNII 2 5,5%
13 Bank Kesawan BKSW 2 5,5%
14 Bank Mandiri (Persero) BMRI 1 2,8%
15 Bank Mega MEGA 2 5,5%
16 Bank Negara Indonesia BBNI 1 2,8%
17 Bank Niaga BNGA 2 5,5%
18 Bank OCBC NISP NISP 1 2,8%
19 Bank Pan Indonesia PNBN 1 2,8%
20 Bank Permata BNLI 1 2,8%
21 Bank Rakyat Indonesia BBRI 1 2,8%
22 Bank Swadesi BSWD 2 5,5%
23 Bank Tabungan Pensiunan Nasional
BTPN
1 2,8%
24 Bank Victoria International BVIC 1 2,8% 25 Bank Windu Kentjana
International
MCOR
1 2,8%
TOTAL 36 100%
DESCRIPTIVES
VARIABLES=TPIC PInC PExC PHuC PIC_Pos PIC_Neg PIC_FL PIC_H UDKom KInd SPem KMan TA LnTA ROE Lev Growth UPer TAud
/STATISTICS=MEAN SUM STDDEV MIN MAX .
Statistik Deskriptif
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Descriptive Statistics
N Minimum Maximum Sum Mean Std. Deviation
TPIC 36 ,1667 ,5278 12,8610 ,357250 ,0901084 PInC 36 ,0833 ,4167 7,4170 ,206028 ,0783861 PExC 36 ,0000 ,7143 12,2139 ,339275 ,1326738 PHuC 36 ,1000 ,8000 20,3000 ,563889 ,1726314 PIC_Pos 36 ,00 1,00 5,50 ,1528 ,31212 PIC_Neg 36 ,00 1,00 5,00 ,1389 ,30732 PIC_FL 36 ,00 1,00 5,00 ,1389 ,25666 PIC_H 36 ,00 1,00 5,00 ,1389 ,30732 UDKom 36 1 10 178 4,94 2,292 KInd 36 ,5000 1,0000 20,8729 ,579803 ,1061531 SPem 36 ,0318 ,4739 8,8998 ,247217 ,1315585 KMan 36 0 1 28 ,78 ,422 Total Assets 36 57119282000,00 35843867 8000000,0 0 18863623 43048243, 00 52398953 973562,30 00 831721599647 06,10000 LnTA 36 24,7684 33,5128 1086,5752 30,182644 2,0444107 ROE 36 -,3630 ,2665 3,4838 ,096772 ,1082228 Lev 36 ,4341 ,9428 31,8989 ,886081 ,0858131 Growth 36 ,8189 5,9314 39,9018 1,108383 ,8359369 UPer 36 8 115 1521 42,25 24,752 TAud 36 0 1 25 ,69 ,467 Valid N (listwise) 36
GET
FILE='C:\Documents and Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto'+ '.sav'.
DATASET NAME DataSet1 WINDOW=FRONT. REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT TPIC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS HIST(ZRESID) NORM(ZRESID)
/SAVE RESID .
Uji Normalitas
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav
TPIC
Regression Standardized Residual 2 1 0 -1 -2 Fre qu en cy 8 6 4 2 0 Histogram
Dependent Variable: TPIC
Mean =8 Std.
Observed Cum Prob 1.0 0.8 0.6 0.4 0.2 0.0 E xp ec te d C um P rob 1.0 0.8 0.6 0.4 0.2 0.0
Normal P-P Plot of Regression Standardized Residual
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PInC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS HIST(ZRESID) NORM(ZRESID)
/SAVE RESID .
PInC
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav
Regression Standardized Residual 3 2 1 0 -1 -2 Fre qu en cy 10 8 6 4 2 0 Histogram
Dependent Variable: PInC
Mean =1 Std.
Observed Cum Prob 1.0 0.8 0.6 0.4 0.2 0.0 E xp ec te d C um P rob 1.0 0.8 0.6 0.4 0.2 0.0
Normal P-P Plot of Regression Standardized Residual
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PExC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS HIST(ZRESID) NORM(ZRESID)
/SAVE RESID .
PExC
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav
Regression Standardized Residual 3 2 1 0 -1 -2 Fre qu en cy 12 10 8 6 4 2 0 Histogram
Dependent Variable: PExC
Mean =2 Std.
Observed Cum Prob 1.0 0.8 0.6 0.4 0.2 0.0 E xp ec te d C um P rob 1.0 0.8 0.6 0.4 0.2 0.0
Normal P-P Plot of Regression Standardized Residual
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PHuC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS HIST(ZRESID) NORM(ZRESID)
/SAVE RESID .
PHuC
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav
Charts
Regression Standardized Residual 2 1 0 -1 -2 -3 Fre qu en cy 10 8 6 4 2 0 Histogram
Dependent Variable: PHuC
Mean =1 Std.
Observed Cum Prob 1.0 0.8 0.6 0.4 0.2 0.0 E xp ec te d C um P rob 1.0 0.8 0.6 0.4 0.2 0.0
Normal P-P Plot of Regression Standardized Residual
NPAR TESTS
/K-S(NORMAL)= RES_1 RES_2 RES_3 RES_4 /MISSING ANALYSIS.
NPar Tests
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual - TPIC Unstandardize d Residual - PInC Unstandardize d Residual - PExC Unstandardize d Residual - PHuC N 36 36 36 36
Normal Parameters(a,b) Mean ,0000000 ,0000000 ,0000000 ,0000000
Std. Deviation ,06451533 ,06357536 ,07755885 ,15222751 Most Extreme Differences Absolute ,120 ,084 ,192 ,159 Positive ,088 ,084 ,192 ,086 Negative -,120 -,064 -,103 -,159 Kolmogorov-Smirnov Z ,719 ,502 1,149 ,956
Asymp. Sig. (2-tailed) ,679 ,962 ,142 ,321
a Test distribution is Normal. b Calculated from data.
REGRESSION
/MISSING LISTWISE /STATISTICS COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT TPIC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud .
Uji Multikolinieritas
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Coefficients(a) Model Collinearity Statistics Tolerance VIF 1 UDKom ,254 3,932 KInd ,454 2,204 SPem ,490 2,042 KMan ,900 1,111 LnTA ,178 5,630 ROE ,479 2,089 Lev ,101 9,854 Growth ,128 7,839 UPer ,633 1,580 TAud ,314 3,188
a Dependent Variable: TPIC
Note:
Karena Uji Multikolinieritas digunakan untuk mengetahui korelasi antar variabel independen maka nilainya akan sama untuk kesemua model (yang diuji hanya variabel independennya saja)
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT TPIC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS DURBIN .
Uji Autokorelasi - mencari nilai Dubin-Watson (d)
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Model Summary(b) Model R R Square Adjusted R Square Std. Error of
the Estimate Durbin-Watson
1 ,698(a) ,487 ,282 ,0763356 1,834
a Predictors: (Constant), TAud, SPem, KMan, KInd, UPer, Growth, ROE, UDKom, LnTA, Lev
b Dependent Variable: TPIC
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PInC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS DURBIN .
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Model Summary(b) Model R R Square Adjusted R Square Std. Error of
the Estimate Durbin-Watson
1 ,585(a) ,342 ,079 ,0752234 2,291
a Predictors: (Constant), TAud, SPem, KMan, KInd, UPer, Growth, ROE, UDKom, LnTA, Lev
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PExC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS DURBIN .
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Model Summary(b) Model R R Square Adjusted R Square Std. Error of
the Estimate Durbin-Watson
1 ,811(a) ,658 ,522 ,0917689 1,772
a Predictors: (Constant), TAud, SPem, KMan, KInd, UPer, Growth, ROE, UDKom, LnTA, Lev
b Dependent Variable: PExC
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT PHuC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /RESIDUALS DURBIN .
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Model Summary(b) Model R R Square Adjusted R Square Std. Error of
the Estimate Durbin-Watson
1 ,472(a) ,222 -,089 ,1801180 2,065
a Predictors: (Constant), TAud, SPem, KMan, KInd, UPer, Growth, ROE, UDKom, LnTA, Lev b Dependent Variable: PHuC
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN
/DEPENDENT abresid_TPIC
/METHOD=ENTER UDKom KInd SPem KMan LnTA ROE Lev Growth UPer TAud /SCATTERPLOT=(*ZPRED ,*ZRESID ) .
Uji Heteroskedastisitas - Mencari Probability Value
[DataSet1] C:\Documents and
Settings\ananto\Desktop\ANANTO\Skripsi\data_ananto.sav Coefficients(a) Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta B Std. Error
1 (Constant) ,138 ,241 ,572 ,573 UDKom ,001 ,006 ,070 ,201 ,843 KInd -,067 ,090 -,195 -,742 ,465 SPem ,106 ,070 ,384 1,518 ,141 KMan ,013 ,016 ,156 ,836 ,411 LnTA -,008 ,007 -,469 -1,117 ,275 ROE ,029 ,086 ,087 ,339 ,738 Lev ,175 ,236 ,411 ,741 ,466 Growth ,003 ,022 ,069 ,140 ,890 UPer ,000 ,000 -,207 -,930 ,361 TAud ,022 ,025 ,285 ,903 ,375
a Dependent Variable: abresid_TPIC
Charts
Regression Standardized Residual 1 0 -1 -2 R eg ress io n S ta nd ard iz ed P red ic te d V al ue 2 1 0 -1 -2 -3 Scatterplot
REGRESSION
/MISSING LISTWISE
/CRITERIA=PIN(.05) POUT(.10)