LAMPIRAN 1
Return On Asset (ROA) Perusahaan Perbankan Tahun 2011
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 12,695,885 551,891,704 2.30
2 Bank Negara Indonesia (Persero), Tbk 5,808,218 299,058,161 1.94 3 Bank Rakyat Indonesia (Persero), Tbk 15,087,996 469,899,284 3.21 4 Bank Tabungan Negara (Persero), Tbk 1,118,661 89,121,459 1.26 5 Bank Rakyat Indonesia Agroniaga, Tbk 32,856,381 3,481,155,340 0.94 6 Bank Artha Graha Internasional, Tbk 63,116 19,185,436 0.33
7 Bank Bukopin,Tbk 741,478 57,183,463 1.30
8 Bank Bumi Arta Tbk 42,624,596,226 2,963,148,453,513 1.44
9 Bank Central Asia , Tbk 10,817,798 381,908,353 2.83
10 Bank CIMB Niaga, Tbk 3,176,960 166,801,130 1.90
11 Bank Danamon Indonesia,Tbk 3,449,033 141,934,432 2.43
12 Bank Mayapada Internasional, Tbk 171,275,436 12,951,201,230 1.32
13 Bank Mega, Tbk 1,073,352 61,909,027 1.73
14 Bank Nusantara Parahyangan, Tbk 68,145,768 6,572,646,723 1.04
15 Bank OCBC NISP, Tbk 752,654 59,834,397 1.26
16 Bank Pan Indonesia, Tbk 2,053,115 124,754,179 1.65
17 Bank Permata Tbk 1,156,878 101,324,002 1.14
18 Bank Sinarmas, Tbk 112,650 16,658,656 0.68
19 Bank Of India Indonesia, Tbk 54,996,241,237 2,540,740,993,910 2.16
20 Bank Pundi Indonesia, Tbk 46,865 5,993,039 0.78
21 Bank Tabungan Pensiunan Nasional, Tbk 1,400,063 46,651,141 3.00 22 Bank Victoria Internasional, Tbk 187,402,442 11,802,562,942 1.59
23 BPD Jawa Barat dan Banten Tbk 962,659 54,448,658 1.77
24 Bank Capital Indonesia, Tbk 27,807 4,694,939 0.59
LAMPIRAN 2
Return On Asset (ROA) Perusahaan Perbankan Tahun 2012
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 16,043,618 635,618,708 2.52 2 Bank Negara Indonesia (Persero), Tbk 7,048,362 333,303,505 2.11 3 Bank Rakyat Indonesia (Persero), Tbk 18,687,380 551,336,790 3.39 4 Bank Tabungan Negara (Persero), Tbk 1,363,962 111,748,593 1.22 5 Bank Rakyat Indonesia Agroniaga, Tbk 33,026,578 4,040,140,235 0.82 6 Bank Artha Graha Internasional, Tbk 225,937 21,188,582 1.07
7 Bank Bukopin,Tbk 834,719 65,689,830 1.27
8 Bank Bumi Arta Tbk 57,115,739,320 3,483,516,588,857 1.64
9 Bank Central Asia , Tbk 11,718,460 442,994,197 2.65
10 Bank CIMB Niaga, Tbk 4,249,861 197,412,481 2.15
11 Bank Danamon Indonesia,Tbk 4,117,148 155,791,308 2.64
12 Bank Mayapada Internasional, Tbk 263,289,326 17,166,551,873 1.53
13 Bank Mega, Tbk 1,377,412 65,219,108 2.11
14 Bank Nusantara Parahyangan, Tbk 85,429,831 8,212,208,486 1.04
15 Bank OCBC NISP, Tbk 915,456 79,141,737 1.16
16 Bank Pan Indonesia, Tbk 2,278,335 148,792,615 1.53
17 Bank Permata Tbk 1,368,132 131,798,595 1.04
18 Bank Sinarmas, Tbk 227,906 15,151,892 1.50
19 Bank Of India Indonesia, Tbk 81,495,346,240 3,601,335,866,618 2.26
20 Bank Pundi Indonesia, Tbk 46,865 7,682,938 0.61
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,978,986 59,090,132 3.35
22 Bank Victoria Internasional, Tbk 205,571,047 14,352,840,454 1.43 23 BPD Jawa Barat dan Banten Tbk 1,376,387 70,958,233 1.94
24 Bank Capital Indonesia, Tbk 47,714 5,666,177 0.84
25 Bank Windu Kentjana Internasional,
LAMPIRAN 3
Return On Asset (ROA) Perusahaan Perbankan Tahun 2013
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 18,829,934 733,099,762 2.57
2 Bank Negara Indonesia (Persero), Tbk 9,057,941 386,654,815 2.34 3 Bank Rakyat Indonesia (Persero), Tbk 19,916,654 626,182,926 3.18 4 Bank Tabungan Negara (Persero), Tbk 1,562,161 131,169,730 1.19 5 Bank Rakyat Indonesia Agroniaga, Tbk 52,439,708 5,124,070,015 1.02 6 Bank Artha Graha Internasional, Tbk 225,937 21,188,582 1.07
7 Bank Bukopin,Tbk 934,622 69,457,663 1.35
8 Bank Bumi Arta Tbk 56,197,424,458 4,045,672,277,612 1.39
9 Bank Central Asia , Tbk 14,256,239 496,304,573 2.87
10 Bank CIMB Niaga, Tbk 4,296,151 218,866,409 1.96
11 Bank Danamon Indonesia,Tbk 4,159,320 184,237,348 2.26
12 Bank Mayapada Internasional, Tbk 385,351,499 24,015,571,540 1.60
13 Bank Mega, Tbk 524,780 66,475,698 0.79
14 Bank Nusantara Parahyangan, Tbk 105,234,027 9,985,735,803 1.05
15 Bank OCBC NISP, Tbk 1,142,721 97,524,537 1.17
16 Bank Pan Indonesia, Tbk 2,454,475 164,055,578 1.50
17 Bank Permata Tbk 1,586,971 165,833,922 0.96
18 Bank Sinarmas, Tbk 221,100 17,447,455 1.27
19 Bank Of India Indonesia, Tbk 81,092,455,043 3,601,335,866,618 2.25
20 Bank Pundi Indonesia, Tbk 96,272 9,003,124 1.07
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,131,101 69,664,873 3.06
22 Bank Victoria Internasional, Tbk 244,415,384 19,153,130,889 1.28 23 BPD Jawa Barat dan Banten Tbk 1,120,035 75,836,537 1.48
24 Bank Capital Indonesia, Tbk 70,477 7,139,276 0.99
25 Bank Windu Kentjana Internasional,
LAMPIRAN 4
Return On Asset (ROA) Perusahaan Perbankan Tahun 2014
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 20,654,783 855,039,673 2.42
2 Bank Negara Indonesia (Persero), Tbk 10,829,379 416,573,708 2.60 3 Bank Rakyat Indonesia (Persero), Tbk 24,253,845 801,955,021 3.02 4 Bank Tabungan Negara (Persero), Tbk 1,115,592 144,575,961 0.77 5 Bank Rakyat Indonesia Agroniaga, Tbk 62,001,106 6,385,191,484 0.97 6 Bank Artha Graha Internasional, Tbk 110,585 23,453,347 0.47
7 Bank Bukopin,Tbk 726,808 79,051,268 0.92
8 Bank Bumi Arta Tbk 51,827,836,329 5,155,422,644,599 1.01
9 Bank Central Asia , Tbk 16,551,670 552,423,892 3.00
10 Bank CIMB Niaga, Tbk 2,343,840 233,162,423 1.01
11 Bank Danamon Indonesia,Tbk 2,682,662 195,708,593 1.37
12 Bank Mayapada Internasional, Tbk 435,561,942 36,173,590,792 1.20
13 Bank Mega, Tbk 599,238 66,647,891 0.90
14 Bank Nusantara Parahyangan, Tbk 96,532,495 9,468,873,488 1.02
15 Bank OCBC NISP, Tbk 1,332,182 103,123,179 1.29
16 Bank Pan Indonesia, Tbk 2,582,627 172,581,667 1.50
17 Bank Permata Tbk 1,586,971 185,349,861 0.86
18 Bank Sinarmas, Tbk 154,932 21,259,549 0.73
19 Bank Of India Indonesia, Tbk 106,167,729,998 5,199,184,618,629 2.04
20 Bank Pundi Indonesia, Tbk 119,173 9,044,046 1.32
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,869,031 75,014,737 2.49
22 Bank Victoria Internasional, Tbk 105,699,344 21,364,882,284 0.49
23 BPD Jawa Barat dan Banten Tbk 1,120,035 75,836,537 1.48
24 Bank Capital Indonesia, Tbk 74,530 9,251,776 0.81
25 Bank Windu Kentjana Internasional,
LAMPIRAN 5
Return On Asset (ROA) Perusahaan Perbankan Tahun 2015
No Nama Bank
Earning After Interest and
Tax
Total Asset ROA
1 Bank Mandiri (Persero), Tbk 21,152,398 910,063,409 2.32
2 Bank Negara Indonesia (Persero), Tbk 9,140,532 508,595,288 1.80 3 Bank Rakyat Indonesia (Persero), Tbk 25,410,788 878,426,312 2.89 4 Bank Tabungan Negara (Persero), Tbk 1,850,907 171,807,592 1.08 5 Bank Rakyat Indonesia Agroniaga, Tbk 80,491,880 8,364,502,563 0.96 6 Bank Artha Graha Internasional, Tbk 71,294 25,119,249 0.28
7 Bank Bukopin,Tbk 964,307 94,366,502 1.02
8 Bank Bumi Arta Tbk 56,950,417,920 6,567,266,817,941 0.87
9 Bank Central Asia , Tbk 18,035,768 594,372,770 3.03
10 Bank CIMB Niaga, Tbk 427,885 238,849,252 0.18
11 Bank Danamon Indonesia,Tbk 2,469,157 188,057,412 1.31
12 Bank Mayapada Internasional, Tbk 652,324,636 47,305,953,535 1.38
13 Bank Mega, Tbk 1,052,771 68,225,170 1.54
14 Bank Nusantara Parahyangan, Tbk 66,866,856 8,613,113,759 0.78
15 Bank OCBC NISP, Tbk 1,500,835 120,480,402 1.25
16 Bank Pan Indonesia, Tbk 1,567,845 183,120,540 0.86
17 Bank Permata Tbk 247,112 182,689,351 0.14
18 Bank Sinarmas, Tbk 185,153 27,868,688 0.66
19 Bank Of India Indonesia, Tbk 44,668,043,495 6,087,482,780,739 0.73
20 Bank Pundi Indonesia, Tbk 331,159 5,967,186 5.55
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,752,609 81,039,663 2.16
22 Bank Victoria Internasional, Tbk 94,073,216 23,250,685,651 0.40 23 BPD Jawa Barat dan Banten Tbk 1,380,964 88,697,430 1.56
24 Bank Capital Indonesia, Tbk 90,823 12,159,197 0.75
25 Bank Windu Kentjana Internasional,
LAMPIRAN 6
Return On Equity (ROE) Perusahaan Perbankan Tahun 2011
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 12,695,885 62,654,408 20.26
2 Bank Negara Indonesia (Persero), Tbk 5,808,218 37,843,024 15.35 3 Bank Rakyat Indonesia (Persero), Tbk 15,087,996 49,820,329 30.28 4 Bank Tabungan Negara (Persero), Tbk 1,118,661 7,321,643 15.28 5 Bank Rakyat Indonesia Agroniaga, Tbk 32,856,381 347,616,163 9.45 6 Bank Artha Graha Internasional, Tbk 63,116 1,154,341 5.47
7 Bank Bukopin,Tbk 741,478 4,374,094 16.95
8 Bank Bumi Arta Tbk 42,624,596,226 476,131,107,583 8.95
9 Bank Central Asia , Tbk 10,817,798 42,027,340 25.74
10 Bank CIMB Niaga, Tbk 3,176,960 18,369,491 17.29
11 Bank Danamon Indonesia,Tbk 3,449,033 25,836,501 13.35
12 Bank Mayapada Internasional, Tbk 171,275,436 1,663,595,794 10.30
13 Bank Mega, Tbk 1,073,352 4,876,388 22.01
14 Bank Nusantara Parahyangan, Tbk 68,145,768 582,910,554 11.69
15 Bank OCBC NISP, Tbk 752,654 6,590,379 11.42
16 Bank Pan Indonesia, Tbk 2,053,115 15,888,131 12.92
17 Bank Permata Tbk 1,156,878 9,136,208 12.66
18 Bank Sinarmas, Tbk 112,650 1,294,968 8.70
19 Bank Of India Indonesia, Tbk 54,996,241,237 373,769,087,120 14.71
20 Bank Pundi Indonesia, Tbk 46,865 654,184 7.16
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,400,063 5,617,198 24.92
22 Bank Victoria Internasional, Tbk 187,402,442 1,212,113,645 15.46
23 BPD Jawa Barat dan Banten Tbk 962,659 5,387,099 17.87
24 Bank Capital Indonesia, Tbk 27,807 608,788 4.57
25 Bank Windu Kentjana Internasional,
LAMPIRAN 7
Return On Equity (ROE) Perusahaan Perbankan Tahun 2012
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 16,043,618 76,532,865 20.96
2 Bank Negara Indonesia (Persero), Tbk 7,048,362 43,525,291 16.19 3 Bank Rakyat Indonesia (Persero), Tbk 18,687,380 64,881,779 28.80 4 Bank Tabungan Negara (Persero), Tbk 1,363,962 10,278,871 13.27 5 Bank Rakyat Indonesia Agroniaga, Tbk 33,026,578 371,924,556 8.88 6 Bank Artha Graha Internasional, Tbk 225,937 2,611,823 8.65
7 Bank Bukopin,Tbk 834,719 4,996,742 16.71
8 Bank Bumi Arta Tbk 57,115,739,320 522,505,346,903 10.93
9 Bank Central Asia , Tbk 11,718,460 51,897,942 22.58
10 Bank CIMB Niaga, Tbk 4,249,861 22,651,912 18.76
11 Bank Danamon Indonesia,Tbk 4,117,148 28,733,311 14.33
12 Bank Mayapada Internasional, Tbk 263,289,326 1,845,739,034 14.26
13 Bank Mega, Tbk 1,377,412 6,262,821 21.99
14 Bank Nusantara Parahyangan, Tbk 85,429,831 651,259,661 13.12
15 Bank OCBC NISP, Tbk 915,456 8,951,476 10.23
16 Bank Pan Indonesia, Tbk 2,278,335 17,647,765 12.91
17 Bank Permata Tbk 1,368,132 12,495,534 10.95
18 Bank Sinarmas, Tbk 227,906 1,825,608 12.48
19 Bank Of India Indonesia, Tbk 81,495,346,240 454,861,542,163 17.92
20 Bank Pundi Indonesia, Tbk 46,865 654,184 7.16
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,978,986 7,733,927 25.59
22 Bank Victoria Internasional, Tbk 205,571,047 1,469,192,278 13.99
23 BPD Jawa Barat dan Banten Tbk 1,376,387 6,718,265 20.49
24 Bank Capital Indonesia, Tbk 47,714 657,788 7.25
25 Bank Windu Kentjana Internasional,
LAMPIRAN 8
Return On Equity (ROE) Perusahaan Perbankan Tahun 2013
No Nama Bank Earning After
Interest and Tax Equity
ROE
1 Bank Mandiri (Persero), Tbk 18,829,934 88,790,596 21.21
2 Bank Negara Indonesia (Persero), Tbk 9,057,941 47,683,505 19.00 3 Bank Rakyat Indonesia (Persero), Tbk 19,916,654 79,327,422 25.11 4 Bank Tabungan Negara (Persero), Tbk 1,562,161 11,566,753 13.51 5 Bank Rakyat Indonesia Agroniaga, Tbk 52,439,708 836,906,513 6.27 6 Bank Artha Graha Internasional, Tbk 225,937 2,611,823 8.65
7 Bank Bukopin,Tbk 934,622 6,213,369 15.04
8 Bank Bumi Arta Tbk 56,197,424,458 564,402,771,361 9.96
9 Bank Central Asia , Tbk 14,256,239 63,966,678 22.29
10 Bank CIMB Niaga, Tbk 4,296,151 25,886,687 16.60
11 Bank Danamon Indonesia,Tbk 4,159,320 31,552,983 13.18
12 Bank Mayapada Internasional, Tbk 385,351,499 2,412,324,121 15.97
13 Bank Mega, Tbk 524,780 6,118,505 8.58
14 Bank Nusantara Parahyangan, Tbk 105,234,027 1,052,398,335 10.00
15 Bank OCBC NISP, Tbk 1,142,721 13,496,552 8.47
16 Bank Pan Indonesia, Tbk 2,454,475 19,958,433 12.30
17 Bank Permata Tbk 1,586,971 14,126,644 11.23
18 Bank Sinarmas, Tbk 221,100 2,754,260 8.03
19 Bank Of India Indonesia, Tbk 81,092,455,043 454,861,542,163 17.83
20 Bank Pundi Indonesia, Tbk 96,272 719,916 13.37
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,131,101 9,907,865 21.51
22 Bank Victoria Internasional, Tbk 244,415,384 1,626,554,990 15.03
23 BPD Jawa Barat dan Banten Tbk 1,120,035 7,083,607 15.81
24 Bank Capital Indonesia, Tbk 70,477 906,390 7.78
25 Bank Windu Kentjana Internasional,
LAMPIRAN 9
Return On Equity (ROE) Perusahaan Perbankan Tahun 2014
No Nama Bank
Earning After Interest and
Tax
Equity ROE
1 Bank Mandiri (Persero), Tbk 20,654,783 104,844,562 19.70
2 Bank Negara Indonesia (Persero), Tbk 10,829,379 61,021,308 17.75 3 Bank Rakyat Indonesia (Persero), Tbk 24,253,845 97,737,429 24.82 4 Bank Tabungan Negara (Persero), Tbk 1,115,592 12,206,406 9.14 5 Bank Rakyat Indonesia Agroniaga, Tbk 62,001,106 904,021,593 6.86 6 Bank Artha Graha Internasional, Tbk 110,585 2,719,276 4.07
7 Bank Bukopin,Tbk 726,808 6,821,480 10.65
8 Bank Bumi Arta Tbk 51,827,836,329 602,139,607,690 8.61
9 Bank Central Asia , Tbk 16,551,670 77,920,617 21.24
10 Bank CIMB Niaga, Tbk 2,343,840 28,447,694 8.24
11 Bank Danamon Indonesia,Tbk 2,682,662 33,017,524 8.12
12 Bank Mayapada Internasional, Tbk 435,561,942 2,852,233,795 15.27
13 Bank Mega, Tbk 599,238 6,956,675 8.61
14 Bank Nusantara Parahyangan, Tbk 96,532,495 1,138,101,488 8.48
15 Bank OCBC NISP, Tbk 1,332,182 14,907,176 8.94
16 Bank Pan Indonesia, Tbk 2,582,627 23,228,703 11.12
17 Bank Permata Tbk 1,586,971 17,094,536 9.28
18 Bank Sinarmas, Tbk 154,932 3,160,482 4.90
19 Bank Of India Indonesia, Tbk 106,167,729,998 560,587,547,047 18.94
20 Bank Pundi Indonesia, Tbk 119,173 636,146 18.73
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,869,031 12,060,534 15.50
22 Bank Victoria Internasional, Tbk 105,699,344 1,759,828,875 6.01
23 BPD Jawa Barat dan Banten Tbk 1,120,035 7,083,607 15.81
24 Bank Capital Indonesia, Tbk 74,530 974,193 7.65
25 Bank Windu Kentjana Internasional,
LAMPIRAN 10
Return On Equity (ROE) Perusahaan Perbankan Tahun 2015
No Nama Bank Earning After
Interest and Tax Equity
ROE
1 Bank Mandiri (Persero), Tbk 21,152,398 119,491,841 17.70
2 Bank Negara Indonesia (Persero), Tbk 9,140,532 78,438,222 11.65 3 Bank Rakyat Indonesia (Persero), Tbk 25,410,788 113,127,179 22.46 4 Bank Tabungan Negara (Persero), Tbk 1,850,907 13,860,107 13.35 5 Bank Rakyat Indonesia Agroniaga, Tbk 80,491,880 1,352,412,425 5.95
6 Bank Artha Graha Internasional, Tbk 71,294 2,765,770 2.58
7 Bank Bukopin,Tbk 964,307 7,535,179 12.80
8 Bank Bumi Arta Tbk 56,950,417,920 1,233,868,290,690 4.62
9 Bank Central Asia , Tbk 18,035,768 89,624,940 20.12
10 Bank CIMB Niaga, Tbk 427,885 28,679,387 1.49
11 Bank Danamon Indonesia,Tbk 2,469,157 34,214,849 7.22
12 Bank Mayapada Internasional, Tbk 652,324,636 4,587,072,652 14.22
13 Bank Mega, Tbk 1,052,771 11,517,195 9.14
14 Bank Nusantara Parahyangan, Tbk 66,866,856 1,195,492,670 5.59
15 Bank OCBC NISP, Tbk 1,500,835 16,411,347 9.15
16 Bank Pan Indonesia, Tbk 1,567,845 30,806,209 5.09
17 Bank Permata Tbk 247,112 18,812,844 1.31
18 Bank Sinarmas, Tbk 185,153 3,669,611 5.05
19 Bank Of India Indonesia, Tbk 44,668,043,495 1,114,888,052,692 4.01
20 Bank Pundi Indonesia, Tbk 331,159 310,670 106.60
21 Bank Tabungan Pensiunan Nasional,
Tbk 1,752,609 13,923,859 12.59
22 Bank Victoria Internasional, Tbk 94,073,216 2,113,690,246 4.45
23 BPD Jawa Barat dan Banten Tbk 1,380,964 7,757,218 17.80
24 Bank Capital Indonesia, Tbk 90,823 1,053,416 8.62
25 Bank Windu Kentjana Internasional,
LAMPIRAN 11
Harga Saham Perusahaan Perbankan Tahun 2010-2015
No Nama Bank Tahun
2010 2011 2012 2013 2014 2015
1 Bank Mandiri (Persero), Tbk 6,500 6,750 8,100 7,850 10,775 9,250 2 Bank Negara Indonesia (Persero), Tbk 3,875 3,800 3,700 3,950 6,100 4,990 3 Bank Rakyat Indonesia (Persero), Tbk 10,500 6,750 6,950 7,250 11,650 11,425 4 Bank Tabungan Negara (Persero), Tbk 1,640 1,210 1,450 870 1,205 1,295 5 Bank Rakyat Indonesia Agroniaga, Tbk 168 118 147 118 103 97
6 Bank Artha Graha Internasional, Tbk 107 96 111 91 79 64
7 Bank Bukopin,Tbk 650 580 620 620 750 700
8 Bank Bumi Arta Tbk 164 139 165 157 158 190
9 Bank Central Asia , Tbk 6,400 8,000 9,100 9,600 13,125 13,300
10 Bank CIMB Niaga, Tbk 1,910 1,220 1,100 920 835 595
11 Bank Danamon Indonesia,Tbk 5,700 4,100 5,650 3,775 4,525 3,200 12 Bank Mayapada Internasional, Tbk 1,330 1,430 3,400 2,750 1,880 1,950
13 Bank Mega, Tbk 3,175 3,500 3,350 2,050 2,000 3,275
14 Bank Nusantara Parahyangan, Tbk 1,230 1,300 1,300 1,480 2,310 1,860
15 Bank OCBC NISP, Tbk 1,700 1,080 1,530 1,230 1,360 1,275
16 Bank Pan Indonesia , Tbk 1,140 780 630 660 1,165 250
17 Bank Permata Tbk 1,790 1,360 1,320 1,260 1,505 945
18 Bank Sinarmas, Tbk 405 270 225 240 339 394
19 Bank Of India Indonesia, Tbk 600 600 1,560 650 1,100 3,595
20 Bank Pundi Indonesia, Tbk 162 116 120 84 80 53
21 Bank Tabungan Pensiunan Nasional,
Tbk 13,200 3,400 5,250 4,300 3,950 2,400
22 Bank Victoria Internasional, Tbk 160 129 117 125 120 105
23 BPD Jawa Barat dan Banten Tbk 1,450 910 1,060 890 730 755
24 Bank Capital Indonesia, Tbk 102 160 120 88 96 205
25 Bank Windu Kentjana Internasional,
LAMPIRAN 12
Capital Gain Perusahaan Perbankan Tahun 2011
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 6,750 6,500 250 0.04
2 Bank Negara Indonesia (Persero), Tbk 3,800 3,875 -75 -0.02 3 Bank Rakyat Indonesia (Persero), Tbk 6,750 10,500 -3,750 -0.36 4 Bank Tabungan Negara (Persero), Tbk 1,210 1,640 -430 -0.26 5 Bank Rakyat Indonesia Agroniaga, Tbk 118 168 -50 -0.30
6 Bank Artha Graha Internasional, Tbk 96 107 -11 -0.10
7 Bank Bukopin,Tbk 580 650 -70 -0.11
8 Bank Bumi Arta Tbk 139 164 -25 -0.15
9 Bank Central Asia , Tbk 8,000 6,400 1,600 0.25
10 Bank CIMB Niaga, Tbk 1,220 1,910 -690 -0.36
11 Bank Danamon Indonesia,Tbk 4,100 5,700 -1,600 -0.28
12 Bank Mayapada Internasional, Tbk 1,430 1,330 100 0.08
13 Bank Mega, Tbk 3,500 3,175 325 0.10
14 Bank Nusantara Parahyangan, Tbk 1,300 1,230 70 0.06
15 Bank OCBC NISP, Tbk 1,080 1,700 -620 -0.36
16 Bank Pan Indonesia, Tbk 780 1,140 -360 -0.32
17 Bank Permata Tbk 1,360 1,790 -430 -0.24
18 Bank Sinarmas, Tbk 270 405 -135 -0.33
19 Bank Of India Indonesia, Tbk 600 600 0 0.00
20 Bank Pundi Indonesia, Tbk 116 162 -46 -0.28
21 Bank Tabungan Pensiunan Nasional,
Tbk 3,400 13,200 -9,800 -0.74
22 Bank Victoria Internasional, Tbk 129 160 -31 -0.19
23 BPD Jawa Barat dan Banten Tbk 910 1,450 -540 -0.37
24 Bank Capital Indonesia, Tbk 160 102 58 0.57
25 Bank Windu Kentjana Internasional,
LAMPIRAN 13
Capital Gain Perusahaan Perbankan Tahun 2012
No Nama Bank pt p(t-1) pt-p(t-1) pt-p(t-1)
p(t-1)
1 Bank Mandiri (Persero), Tbk 8,100 6,750 1350 0.20
2 Bank Negara Indonesia (Persero), Tbk 3,700 3,800 -100 -0.03 3 Bank Rakyat Indonesia (Persero), Tbk 6,950 6,750 200 0.03 4 Bank Tabungan Negara (Persero), Tbk 1,450 1,210 240 0.20
5 Bank Rakyat Indonesia Agroniaga, Tbk 147 118 29 0.25
6 Bank Artha Graha Internasional, Tbk 111 96 15 0.16
7 Bank Bukopin,Tbk 620 580 40 0.07
8 Bank Bumi Arta Tbk 165 139 26 0.19
9 Bank Central Asia , Tbk 9,100 8,000 1100 0.14
10 Bank CIMB Niaga, Tbk 1,100 1,220 -120 -0.10
11 Bank Danamon Indonesia,Tbk 5,650 4,100 1550 0.38
12 Bank Mayapada Internasional, Tbk 3,400 1,430 1970 1.38
13 Bank Mega, Tbk 3,350 3,500 -150 -0.04
14 Bank Nusantara Parahyangan, Tbk 1,300 1,300 0 0.00
15 Bank OCBC NISP, Tbk 1,530 1,080 450 0.42
16 Bank Pan Indonesia, Tbk 630 780 -150 -0.19
17 Bank Permata Tbk 1,320 1,360 -40 -0.03
18 Bank Sinarmas, Tbk 225 270 -45 -0.17
19 Bank Of India Indonesia, Tbk 1,560 600 960 1.60
20 Bank Pundi Indonesia, Tbk 120 116 4 0.03
21 Bank Tabungan Pensiunan Nasional,
Tbk 5,250 3,400 1850 0.54
22 Bank Victoria Internasional, Tbk 117 129 -12 -0.09
23 BPD Jawa Barat dan Banten Tbk 1,060 910 150 0.16
24 Bank Capital Indonesia, Tbk 120 160 -40 -0.25
25 Bank Windu Kentjana Internasional,
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 Bank Mandiri (Persero), Tbk 7,850 8,100 -250 -0.03
2 Bank Negara Indonesia (Persero), Tbk 3,950 3,700 250 0.07 3 Bank Rakyat Indonesia (Persero), Tbk 7,250 6,950 300 0.04 4 Bank Tabungan Negara (Persero), Tbk 870 1,450 -580 -0.40 5 Bank Rakyat Indonesia Agroniaga, Tbk 118 147 -29 -0.20
6 Bank Artha Graha Internasional, Tbk 91 111 -20 -0.18
7 Bank Bukopin,Tbk 620 620 0 0.00
8 Bank Bumi Arta Tbk 157 165 -8 -0.05
9 Bank Central Asia , Tbk 9,600 9,100 500 0.05
10 Bank CIMB Niaga, Tbk 920 1,100 -180 -0.16
11 Bank Danamon Indonesia,Tbk 3,775 5,650 -1875 -0.33
12 Bank Mayapada Internasional, Tbk 2,750 3,400 -650 -0.19
13 Bank Mega, Tbk 2,050 3,350 -1300 -0.39
14 Bank Nusantara Parahyangan, Tbk 1,480 1,300 180 0.14
15 Bank OCBC NISP, Tbk 1,230 1,530 -300 -0.20
16 Bank Pan Indonesia, Tbk 660 630 30 0.05
17 Bank Permata Tbk 1,260 1,320 -60 -0.05
18 Bank Sinarmas, Tbk 240 225 15 0.07
19 Bank Of India Indonesia, Tbk 650 1,560 -910 -0.58
20 Bank Pundi Indonesia, Tbk 84 120 -36 -0.30
21 Bank Tabungan Pensiunan Nasional,
Tbk 4,300 5,250 -950 -0.18
22 Bank Victoria Internasional, Tbk 125 117 8 0.07
23 BPD Jawa Barat dan Banten Tbk 890 1,060 -170 -0.16
24 Bank Capital Indonesia, Tbk 88 120 -32 -0.27
25 Bank Windu Kentjana Internasional,
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 Bank Mandiri (Persero), Tbk 10,775 7,850 2925 0.37
2 Bank Negara Indonesia (Persero), Tbk 6,100 3,950 2150 0.54 3 Bank Rakyat Indonesia (Persero), Tbk 11,650 7,250 4400 0.61 4 Bank Tabungan Negara (Persero), Tbk 1,205 870 335 0.39 5 Bank Rakyat Indonesia Agroniaga, Tbk 103 118 -15 -0.13
6 Bank Artha Graha Internasional, Tbk 79 91 -12 -0.13
7 Bank Bukopin,Tbk 750 620 130 0.21
8 Bank Bumi Arta Tbk 158 157 1 0.01
9 Bank Central Asia , Tbk 13,125 9,600 3525 0.37
10 Bank CIMB Niaga, Tbk 835 920 -85 -0.09
11 Bank Danamon Indonesia,Tbk 4,525 3,775 750 0.20
12 Bank Mayapada Internasional, Tbk 1,880 2,750 -870 -0.32
13 Bank Mega, Tbk 2,000 2,050 -50 -0.02
14 Bank Nusantara Parahyangan, Tbk 2,310 1,480 830 0.56
15 Bank OCBC NISP, Tbk 1,360 1,230 130 0.11
16 Bank Pan Indonesia, Tbk 1,165 660 505 0.77
17 Bank Permata Tbk 1,505 1,260 245 0.19
18 Bank Sinarmas, Tbk 339 240 99 0.41
19 Bank Of India Indonesia, Tbk 1,100 650 450 0.69
20 Bank Pundi Indonesia, Tbk 80 84 -4 -0.05
21 Bank Tabungan Pensiunan Nasional,
Tbk 3,950 4,300 -350 -0.08
22 Bank Victoria Internasional, Tbk 120 125 -5 -0.04
23 BPD Jawa Barat dan Banten Tbk 730 890 -160 -0.18
24 Bank Capital Indonesia, Tbk 96 88 8 0.09
25 Bank Windu Kentjana Internasional,
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 Bank Mandiri (Persero), Tbk 9,250 10,775 -1525 -0.14
2 Bank Negara Indonesia (Persero), Tbk 4,990 6,100 -1110 -0.18 3 Bank Rakyat Indonesia (Persero), Tbk 11,425 11,650 -225 -0.02 4 Bank Tabungan Negara (Persero), Tbk 1,295 1,205 90 0.07
5 Bank Rakyat Indonesia Agroniaga, Tbk 97 103 -6 -0.06
6 Bank Artha Graha Internasional, Tbk 64 79 -15 -0.19
7 Bank Bukopin,Tbk 700 750 -50 -0.07
8 Bank Bumi Arta Tbk 190 158 32 0.20
9 Bank Central Asia , Tbk 13,300 13,125 175 0.01
10 Bank CIMB Niaga, Tbk 595 835 -240 -0.29
11 Bank Danamon Indonesia,Tbk 3,200 4,525 -1325 -0.29
12 Bank Mayapada Internasional, Tbk 1,950 1,880 70 0.04
13 Bank Mega, Tbk 3,275 2,000 1275 0.64
14 Bank Nusantara Parahyangan, Tbk 1,860 2,310 -450 -0.19
15 Bank OCBC NISP, Tbk 1,275 1,360 -85 -0.06
16 Bank Pan Indonesia, Tbk 250 1,165 -915 -0.79
17 Bank Permata Tbk 945 1,505 -560 -0.37
18 Bank Sinarmas, Tbk 394 339 55 0.16
19 Bank Of India Indonesia, Tbk 3,595 1,100 2495 2.27
20 Bank Pundi Indonesia, Tbk 53 80 -27 -0.34
21 Bank Tabungan Pensiunan Nasional,
Tbk 2,400 3,950 -1550 -0.39
22 Bank Victoria Internasional, Tbk 105 120 -15 -0.13
23 BPD Jawa Barat dan Banten Tbk 755 730 25 0.03
24 Bank Capital Indonesia, Tbk 205 96 109 1.14
25 Bank Windu Kentjana Internasional,
LAMPIRAN 17
VAICTM Perusahaan Perbankan Periode 2011
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
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
LAMPIRAN 18
VAICTM Perusahaan Perbankan Periode 2012
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
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
LAMPIRAN 19
VAICTM Perusahaan Perbankan Periode 2013
No Bank VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA VAICTM
OUT IN VA CE VACA HC VAHU SC= VA-HC STVA
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 - 743.318 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
LAMPIRAN 20
VAICTM Perusahaan Perbankan Periode 2014
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
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 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
12 Bank Mayapada Internasional, Tbk 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
13 Bank Mega, Tbk 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
14 Bank Nusantara Parahyangan, Tbk 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
15 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
LAMPIRAN 21
VAICTM Perusahaan Perbankan Periode 2015
No Bank
VA= OUT-IN VACA = VA/CE VAHU= VA/HC STVA=SC/VA
VAICTM
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 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
12 Bank Mayapada Internasional, Tbk 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
13 Bank Mega, Tbk 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
14 Bank Nusantara Parahyangan, Tbk 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
15 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
2012 BPD Jawa Barat dan Banten 1.94 20.49 0.16 0.26 2.47 0.59 3.32
2013 BPD Jawa Barat dan Banten 1.48 15.81 -0.16 0.30 2.38 0.58 3.26
2014 BPD Jawa Barat dan Banten 1.48 15.81 -0.18 0.23 2.07 0.52 2.82
2015 BPD Jawa Barat dan Banten 1.56 17.80 0.03 0.28 2.02 0.51 2.81
2011 Bank Capital Indonesia 0.59 4.57 0.57 0.12 1.67 0.40 2.20
2012 Bank Capital Indonesia 0.84 7.25 -0.25 0.59 6.75 0.85 8.20
2013 Bank Capital Indonesia 0.99 7.78 -0.27 0.55 6.87 0.85 8.28
2014 Bank Capital Indonesia 0.81 7.65 0.09 0.19 2.11 0.53 2.83
2015 Bank Capital Indonesia 0.75 8.62 1.14 0.23 2.01 0.50 2.74
2011
Bank Windu Kentjana
Internasional 1.45 12.45 0.25 0.23 1.17 0.15 1.55
2012
Bank Windu Kentjana
Internasional 0.99 7.56 -0.05 0.21 1.90 0.47 2.59
2013
Bank Windu Kentjana
Internasional 0.99 7.56 -0.29 0.21 1.90 0.47 2.59
2014
Bank Windu Kentjana
Internasional 0.54 4.33 0.61 0.16 1.52 0.34 2.03
2015
Bank Windu Kentjana
2014 Bank Victoria Internasional 5.05 10.06 4.31 1.20 3.33 2.49 33.99
2015 Bank Victoria Internasional 5.15 10.21 4.39 1.22 3.33 2.49 34.02
2011 BPD Jawa Barat dan Banten 3.78 8.87 4.64 1.02 3.22 2.23 32.45
2012 BPD Jawa Barat dan Banten 3.61 8.61 4.10 1.04 3.24 2.26 32.70
2013 BPD Jawa Barat dan Banten 4.07 9.08 4.43 1.00 3.25 2.27 32.76
2014 BPD Jawa Barat dan Banten 4.07 9.08 4.45 1.07 3.28 2.33 33.20
2015 BPD Jawa Barat dan Banten 3.99 8.88 4.23 1.02 3.28 2.35 33.21
2011 Bank Capital Indonesia 4.96 10.20 3.70 1.18 3.32 2.45 33.82
2012 Bank Capital Indonesia 4.71 9.93 4.52 0.71 2.81 2.00 27.83
2013 Bank Capital Indonesia 4.56 9.88 4.53 0.75 2.80 2.00 27.74
2014 Bank Capital Indonesia 4.74 9.89 4.18 1.11 3.27 2.32 33.19
2015 Bank Capital Indonesia 4.80 9.80 3.13 1.07 3.28 2.35 33.28
2011
Bank Windu Kentjana
Internasional 4.10 9.41 4.01 1.08 3.37 2.70 34.48
2012
Bank Windu Kentjana
Internasional 4.56 9.90 4.32 1.09 3.30 2.38 33.43
2013
Bank Windu Kentjana
Internasional 4.56 9.90 4.55 1.09 3.30 2.38 33.43
2014
Bank Windu Kentjana
Internasional 5.01 10.23 3.65 1.14 3.33 2.51 34.00
2015
Bank Windu Kentjana
Lampiran 23
Hasil Pengolahan Data Variabel ROA (Y1) 1. Regresi Data Panel Dengan Eviews
a. Metode Pooled Least Square
Dependent Variable: ROA? Method: Pooled Least Squares Date: 08/19/16 Time: 19:20 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.902032 0.401711 4.734831 0.0000 VAHU? -0.033628 0.350660 -0.095899 0.9238 STVA? 0.660598 0.169229 3.903586 0.0002 C 0.797493 1.048058 0.760924 0.4482
b. Metode Fixed Effect Model (FEM)
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 0.946956 0.270232 3.504235 0.0007
VAHU? -0.010902 0.207955 -0.052424 0.9583
STVA? 0.268943 0.119448 2.251558 0.0266
c. Metode Random Effect Model (REM)
Dependent Variable: ROA?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:21
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.040117 0.260455 3.993462 0.0001
VAHU? -0.001014 0.203859 -0.004974 0.9960
STVA? 0.320944 0.113968 2.816080 0.0057
C 2.311977 0.648139 3.567103 0.0005
Cross-section random 0.514584 0.6790
Idiosyncratic random 0.353814 0.3210
Weighted Statistics
R-squared 0.186662 Mean dependent var 1.192973
S.E. of regression 0.368578 Sum squared resid 16.43778
F-statistic 9.256566 Durbin-Watson stat 1.072768
Prob(F-statistic) 0.000015
Unweighted Statistics
R-squared 0.186040 Mean dependent var 4.058960
Sum squared resid 61.30795 Durbin-Watson stat 0.287629
2. Pemilihan Metode Estimasi Regresi Data panel a. Uji Chow
Redundant Fixed Effects Tests Pool: MELIASNI
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 14.996988 (24,97) 0.0000
Cross-section Chi-square 193.726779 24 0.0000
Cross-section fixed effects test equation: Dependent Variable: ROA?
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.902032 0.401711 4.734831 0.0000 VAHU? -0.033628 0.350660 -0.095899 0.9238 STVA? 0.660598 0.169229 3.903586 0.0002 C 0.797493 1.048058 0.760924 0.4482
b. Uji Hausman
Correlated Random Effects - Hausman Test Pool: MELIASNI
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 13.308578 3 0.0040
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob.
Lampiran 24
Hasil Pengolahan Data Variabel ROE (Y2)
1. Regresi Data Panel Dengan Eviews a. Metode Pooled Least Square
Dependent Variable: ROE? Method: Pooled Least Squares Date: 08/19/16 Time: 19:23 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.956053 0.307031 6.370855 0.0000 VAHU? -0.297593 0.268013 -1.110368 0.2690 STVA? 0.536449 0.129343 4.147486 0.0001 C 7.195968 0.801041 8.983266 0.0000
b. Metode Fixed Effect Model (FEM)
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
c. Metode Random Effect Model (REM)
Dependent Variable: ROE?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:05
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.461099 0.243982 5.988559 0.0000 VAHU? -0.239051 0.193120 -1.237836 0.2182 STVA? 0.330516 0.106106 3.114971 0.0023 C 7.962862 0.607423 13.10925 0.0000 Random Effects (Cross)
Cross-section random 0.361366 0.5312
Idiosyncratic random 0.339492 0.4688
Weighted Statistics
Adjusted R-squared 0.265349 S.D. dependent var 0.407642 S.E. of regression 0.349397 Sum squared resid 14.77149 F-statistic 15.92920 Durbin-Watson stat 1.124148 Prob(F-statistic) 0.000000
Unweighted Statistics
R-squared 0.280681 Mean dependent var 9.379120 Sum squared resid 34.77762 Durbin-Watson stat 0.477472
2. Pemilihan Metode Estimasi Regresi Data panel a. Uji Chow
Redundant Fixed Effects Tests Pool: MELIASNI
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 8.038284 (24,97) 0.0000
Cross-section Chi-square 136.861246 24 0.0000
Cross-section fixed effects test equation: Dependent Variable: ROE?
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? 1.956053 0.307031 6.370855 0.0000 VAHU? -0.297593 0.268013 -1.110368 0.2690 STVA? 0.536449 0.129343 4.147486 0.0001 C 7.195968 0.801041 8.983266 0.0000
R-squared 0.308873 Mean dependent var 9.379120 Adjusted R-squared 0.291737 S.D. dependent var 0.624422 S.E. of regression 0.525503 Akaike info criterion 1.582557 Sum squared resid 33.41462 Schwarz criterion 1.673063 Log likelihood -94.90980 Hannan-Quinn criter. 1.619325 F-statistic 18.02544 Durbin-Watson stat 0.662935 Prob(F-statistic) 0.000000
b. Uji Hausman
Correlated Random Effects - Hausman Test Pool: MELIASNI
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 10.163421 3 0.0172
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob.
VACA? 1.361722 1.461099 0.007706 0.2576 VAHU? -0.241525 -0.239051 0.002520 0.9607 STVA? 0.272534 0.330516 0.001878 0.1809
Lampiran 25
Hasil Pengolahan Data Variabel Capital Gain (Y3)
1. Regresi Data Panel Dengan Eviews a. Metode Pooled Least Square
Dependent Variable: CAPITALGAIN? Method: Pooled Least Squares Date: 08/19/16 Time: 19:53 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? -0.210121 0.141569 -1.484233 0.1410 VAHU? -0.071954 0.160183 -0.449198 0.6543 STVA? 0.137688 0.070836 1.943752 0.0548 C 4.370947 0.507173 8.618261 0.0000
b. Metode Fixed Effect Model (FEM)
Dependent Variable: CAPITALGAIN? Method: Pooled Least Squares Date: 08/19/16 Time: 19:53 Sample: 2011 2015
Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? -0.149673 0.094323 -1.586811 0.1152 VAHU? -0.035230 0.135190 -0.260596 0.7948 STVA? 0.140970 0.040656 3.467419 0.0007
C 4.205728 0.417695 10.06890 0.0000
Fixed Effects (Cross)
_BankMandiri--C -0.041064
_BankNegaraIndonesia--C -0.052204 _BankRakyatIndonesia-C -0.070128 _BankTabunganNegara--C 0.015525 _BankRakyatIndonesiaAgroniaga--C 0.103834 _BankArthaGrahaInternasional--C 0.125825
_BankBukopin--C 0.000437
_BankCentralAsia--C -0.144890
_BankCIMBNiaga--C 0.221939
_BankDanamonIndonesia--C 0.076844 _BankMayapadaInternasional--C -0.172600
_BankMega--C -0.045231
_BankNusantaraParahyangan--C -0.100217
_BankOCBCNISP--C 0.054250
_BankPanIndonesia--C 0.207971
_BankPermata--C 0.126242
_BankSinarmas--C -0.022440
_BankOfIndiaIndonesia--C -0.311362 _BankPundiIndonesia--C 0.015018 _BankTabunganPensiunanNasional--C 0.158908 _BankVictoriaInternasional--C 0.137153 _BPDJawaBaratdanBanten--C 0.134586 _BankCapitalIndonesia--C -0.239838 _BankWinduKentjanaInternasional--C -0.175476
Effects Specification
Cross-section fixed (dummy variables)
Weighted Statistics
R-squared 0.127652 Mean dependent var 6.577511 Adjusted R-squared 0.106023 S.D. dependent var 3.434112 S.E. of regression 0.346749 Sum squared resid 12.38924 F-statistic 5.902030 Durbin-Watson stat 1.958718 Prob(F-statistic) 0.000857
Unweighted Statistics
c. Metode Random Effect Model (REM)
Dependent Variable: CAPITALGAIN?
Method: Pooled EGLS (Cross-section random effects) Date: 08/19/16 Time: 19:54
Sample: 2011 2015 Included observations: 5 Cross-sections included: 25
Total pool (balanced) observations: 125
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
Cross-section random 0.000000 0.0000
Idiosyncratic random 0.362193 1.0000
Weighted Statistics
R-squared 0.030342 Mean dependent var 4.250240 Adjusted R-squared 0.006301 S.D. dependent var 0.354934 S.E. of regression 0.353814 Sum squared resid 15.14731 F-statistic 1.262100 Durbin-Watson stat 2.604534 Prob(F-statistic) 0.290517
Unweighted Statistics
R-squared 0.030342 Mean dependent var 4.250240 Sum squared resid 15.14731 Durbin-Watson stat 2.604534
2. Pemilihan Metode Estimasi Regresi Data panel a. Uji Chow
Redundant Fixed Effects Tests Pool: MELIASNI
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 3.407119 (24,97) 0.0222
Cross-section Chi-square 14.302132 24 0.0064
Cross-section fixed effects test equation: Dependent Variable: CAPITALGAIN?
Total pool (balanced) observations: 125
Variable Coefficient Std. Error t-Statistic Prob.
VACA? -0.261812 0.206720 -1.266506 0.2078 VAHU? -0.105368 0.180449 -0.583922 0.5604 STVA? 0.102187 0.087085 1.173420 0.2429 C 4.609885 0.539330 8.547432 0.0000
b. Uji Hausman
Correlated Random Effects - Hausman Test Pool: MELIASNI
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 10.968575 3 0.0119
** WARNING: estimated cross-section random effects variance is zero.
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob.
DAFTAR PUSTAKA
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Chen, M.C., Cheng, S.J. dan Hwang, Y. 2005. “An Empirical Investigation of The Relationship between Intellectual Capital and Firms‟ Market Value and Financial Performance”. Journal of Intellectual Capital, Vol.6, No.2, pp. 159-176.
Firer, Steven dan S., Mitchell William, 2003. “Intellectual Capital and Traditional Measures of Corporate Performance”. Journal of Intellectual Capital, Vol. 4, No. 3, pp.348 – 360.
Gan, K. dan Saleh, Z. 2008. “Intellectual Capital and Corporate Performance of Technology-Intensive Companies: Malaysia Evidence”. Asian Journal of Business and Accounting, Vol. 1, No. 1, pp. 113-130.
Ghozali, Imam, 2006. Aplikasi Analisi Multivariate Dengan Program SPSS. Semarang: Universitas Diponegoro.
Gujarati, Damodar. 2003. Ekonometrika Dasar: Edisi Keenam. Jakarta: Erlangga. Jafar, 2014. Pengaruh Intellectual Capital Terhadap Profitabilitas Keuangan Dan
Capital Gain Saham Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI, Tahun 2010-2012). Skripsi, Fakultas Ekonomi dan Bisnis, Universitas Hasanudin, Makasar.
Kuncoro, Mudrajad. 2003. Metode Riset untuk Bisnis & Ekonomi. Jakarta: Erlangga.
Nachrowi, N. Djalal dan Hardius Usman. 2006. Pendekatan Populer dan Praktis Ekonometrika untuk Analisis Ekonomi dan Keuangan. Jakarta: LPFE Universitas Indonesia.
Pramelasari,2010. Pengaruh Intellectual Capital Terhadap nilai pasar dan Kinerja Perusahaan. Skripsi, Fakultas Ekonomi, Universitas Diponegoro, Semarang.
Pulic, A. 1998. Measuring the Performance of Intellectual Potential in
Knowledge Economy,(Online)
diakses April 2016).
Pulic, A. 2000. VAIC™ - An accounting tool for IC management, (Online), (http://www.measuring-ip.at/papers/ham99txt.html, diakses April 2016). Ridwan. 2010. Skala Pengukuran Variabel-Variabel Penelitian. Bandung: Alfabeta.
Satiti dan Asyik, 2013. "Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Asuransi". Jurnal Ilmu & Riset Akuntansi Vol. 2, No. 7, pp. 1-20.
Sawarjuwono, T. dan Kadir, A.P. 2003. “Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research)”. Jurnal Akuntansi dan Keuangan. Vol 5, No. 1, pp.31-51.
Sianipar, M. 2009. “Intellectual Capital and Its Impact on Financial Profitability and Investors’ Capital Gain on Shares”. Journal of Economics, Business, and Accountancy Ventura. Vol.15, No. 1, pp.101-116.
Sirapanji dan Hatane, 2015. “Pengaruh Value Added Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan Khususnya Di Industri Perdagangan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2008 -2013”. Business Accounting Review, Vol. 3, No.1, pp. 45-54.
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Wijayanti, Puput, 2013. “Pengaruh Intellectual Capital Terhadap Harga Saham Melauli Kinerja Kuangan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2009-2011”. Jurnal Ilmiah Fakultas Ekonomi dan Bisnsi, Vol.1, No.2, pp. 1-27.
BAB III
METODE PENELITIAN
3.1 Jenis Penelitian
Jenis penelitian yang digunakan adalah penelitian asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih (Sugiyono, 2012). Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh Intellectual Capital yang terdiri dari Value Added Capital Employed (VACA), Value Added
Human Capital (VAHU) dan Structural Capital Value Added (STVA) terhadap
rasio kemampulabaan yang dinilai dari rasio Return on Asset (ROA) dan Return on Equity (ROE) serta Capital Gain saham.
3.2 Tempat dan Waktu Penelitian
Tempat penelitian ini berasal dari data sekunder, yaitu laporan keuangan perusahaan sektor perbankan yang telah dipublikasi di website resmi Bank
Indonesia
Indonesia (www.idx.go.id). Waktu penelitian ini akan dilakukan dari bulan Mei 2016 sampai dengan bulan Agustus 2016.
3.3 Batasan Operasional
Variabel terikat dalam penelitian ini adalah kemampulabaan yang dinilai dari rasio Return on Asset (ROA) dan Return on Equity (ROE) serta capital gain saham. Variabel bebas dalam penelitian ini adalah Intellectual Capital yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA).
Objek penelitian pada penelitian ini, yaitu perusahaan perbankan terbuka di Indonesia. Data penelitian yang digunakan pada penelitian ini diperoleh dari laporan keuangan dalam kurun waktu lima tahun, yaitu dimulai dari tahun 2011 sampai dengan tahun 2015 yang dipublikasikan melalui website resmi Bank Indonesia dan data harga saham di website resmi Bursa Efek Indonesia.
3.4 Definisi Operasional Variabel
Tabel 3.1
Operasionalisasi Variabel
Variabel Definisi Pengukuran Skala
Ukur value added (VA) dengan capital employed (CE) atau modal fisik yang bekerja. Rasio ini menunjukkan adanya kontribusi yang dibuat oleh setiap unit capital employed terhadap value added organisasi.
VACA = ����������
���������������
Value Added = Output – Input Out =Total penjualan dan
VAHU adalah rasio dari VA (Value Added) terhadap HC (Human Capital), yang menunjukkan hubungan antara VA (Value Added) dan HC (Human Capital)
karyawan terdiri dari gaji dan tunjangan
Lanjutan Tabel 3.1
Variabel Definisi Pengukuran Skala
Ukur capital terhadap value added yang mengukur jumlah SC (Structural Capital) yang dibutuhkan untuk menghasilkan satu rupiah dari VA (Value Added). STVA menjadi indikator
Return on Equity (ROE) adalah rasio yang mengukur kemampuan selisih laba (rugi) yang dialami pemegang saham karena harga
3.5 Populasi dan Sampel Penelitian
3.5.1 Populasi
Populasi adalah wilayah generalisasi yang terdiri dari objek atau subjek yang menjadi kuantitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya (Sugiyono, 2012:115). Populasi dalam penelitian ini adalah seluruh perusahaan perbankan (bank umum) yang telah go public setidaknya mulai tahun 2011 sampai dengan tahun 2015 dan
Berdasarkan data BEI, jumlah bank yang go public di Indonesia per Desember 2015
3.5.2 Sampel
Sampel adalah bagian dari jumlah atau karakteristik yang dimiliki oleh populasi tersebut (Sugiyono, 2012:116). Teknik penarikan sampel yang digunakan adalah purposive sampling dengan pertimbangan sebagai berikut:
1) Perusahaan perbankan yang telah go public dan terdaftar di BEI mulai tahun 2011 sampai tahun 2015
2) Menerbitkan dan mempublikasikan laporan keuangan tahunan pada kurun waktu tahun 2011 sampai tahun 2015.
3) Data perdagangan harga saham lengkap
4) Perusahaan perbankan tidak melakukan merger ataupun perubahan nama selama periode pengamatan
Tabel 3.2
Kriteria Pengambilan Sampel
No Karakteristik Perusahaan Jumlah
1 Jumlah Perusahaan Perbankan terbuka di Indonesia 43
2 Bank yang tidak mempublikasikan laporan keuangan
pertahun secara lengkap selama tahun 2011-2015 (0)
3 Data perdagangan harga saham yang tidak lengkap periode
tahun 2011-2015 (13)
4 Perusahaan perbankan yang melakukan merger ataupun
perubahan nama selama periode pengamatan. (5)
Berikut ini daftar 25 perusahaan perbankan yang menjadi sampel dalam penelitian:
Tabel 3.3
Daftar Sampel Penelitian Perusahaan Perbankan
No Nama Bank
1 Bank Mandiri (Persero), Tbk
2 Bank Negara Indonesia (Persero), Tbk 3 Bank Rakyat Indonesia (Persero), Tbk 4 Bank Tabungan Negara (Persero), Tbk 5 Bank Rakyat Indonesia Agroniaga, Tbk 6 Bank Artha Graha Internasional, Tbk 7 Bank Bukopin,Tbk
8 Bank Bumi Arta Tbk 9 Bank Central Asia , Tbk 10 Bank CIMB Niaga, Tbk 11 Bank Danamon Indonesia,Tbk 12 Bank Mayapada Internasional, Tbk 13 Bank Mega, Tbk
14 Bank Nusantara Parahyangan, Tbk 15 Bank OCBC NISP, Tbk
16 Pan Indonesia Bank, Tbk 17 Bank Permata Tbk 18 Bank Sinarmas, Tbk
19 Bank Of India Indonesia, Tbk 20 Bank Pundi Indonesia, Tbk
21 Bank Tabungan Pensiunan Nasional, Tbk 22 Bank Victoria Internasional, Tbk
23 BPD Jawa Barat dan Banten Tbk 24 Bank Capital Indonesia, Tbk
25 Bank Windu Kentjana Internasional, Tbk. Sumber: www.idx.co.id
3.6. Jenis Data dan Sumber Data
Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang berwujud angka-angka (Ridwan, 2010:106). Sumber data yang digunakan adalah data sekunder. Data tersebut diperoleh dari buku-buku referensi, literatur ilmiah lainnya yang berkaitan dengan topik pembahasan penelitian dan laporan keuangan perusahaan perbankan yang diperoleh dari website resmi Bank Indonesia (BI) dan data harga saham pada Bursa Efek Indonesia (BEI) periode 2011 sampai dengan 2015.
3.7 Metode Pengumpulan Data
Metode pengumpulan data pada penelitian ini adalah studi dokumentasi. Studi dokumentasi merupakan teknik pengumpulan data dengan cara mengumpulkan dan mempelajari data dari buku-buku, jurnal penelitian, majalah dan internet yang memiliki relevan dengan penelitian.
3.8 Teknik Analisis Data
Data-data yang diperoleh akan diolah menggunakan program software Eviews dengan menggunakan alat statistik deskriptif dan regresi linear berganda
data panel yang terdiri dari tiga variabel dependen (Y1, Y2, Y3) dan tiga variabel
independen (X1, X2, X3).
3.8.1 Analisis Statistik Deskriptif
