105
LAMPIRAN
Lampiran 1
Daftar Populasi dan Sampel Penelitian Perusahaan Perbankan
No Kode
Saham Nama Perusahaan
Kriteria
Kesimpulan 1 2 3
1 AGRO Bank Rakyat Indonesia Agro Niaga
Tbk Sampel 1
2 AGRS Bank Agris Tbk X X X
3 ARTO Bank Artos Indonesia Tbk X X X 4 BABP Bank MNC Internasional Tbk X
5 BACA Bank Capital Indonesia Tbk Sampel 2
6 BBCA Bank Central Asia Tbk Sampel 3
7 BBHI Bank Harda Internasional Tbk X X X
8 BBKP Bank Bukopin Tbk Sampel 4
9 BBMD Bank Mestika Tbk X X X
10 BBNI Bank Negara Indonesia (Persero) Tbk Sampel 5 11 BBNP Bank Nusantara Parahyangan Tbk Sampel 6 12 BBRI Bank Rakyat Indonesia (Persero) Tbk Sampel 7 13 BBTN Bank Tabungan Negara (Persero) Tbk Sampel 8 14 BBYB Bank Yudha Bhakti Tbk X X X
15 BCIC Bank J Trust Indonesia Tbk X
16 BDMN Bank Danamon Indonesia Tbk Sampel 9
17 BEKS Bank Pundi Indonesia Tbk X
18 BINA Bank Ina Perdana Tbk X X X
19 BJBR Bank Jabar Banten Tbk X X X
20 BJTM Bank Pembangunan Daerah Jawa
Timur Tbk X X X
21 BKSW Bank QNB Indonesia Tbk X
106
23 BMRI Bank Mandiri (Persero) Tbk Sampel 10
24 BNBA Bank Bumi Arta Tbk Sampel 11
25 BNGA Bank CIMB Niaga Tbk Sampel 12
26 BNII Bank Maybank Indonesia Tbk Sampel 13
27 BNLI Bank Permata Tbk Sampel 14
28 BSIM Bank Sinar Mas Tbk Sampel 15
29 BSWD Bank of India Indonesia Tbk X
30 BTPN Bank Tabungan Pensiun Nasional Tbk Sampel 16 31 BVIC Bank Victoria International Tbk Sampel 17 32 DNAR Bank Dinar Indonesia Tbk X X X
33 INPC Bank Artha Graha International Tbk Sampel 18 34 MAYA Bank Maypada International Tbk Sampel 19
35 MCOR Bank Windu Kentjana International
Tbk Sampel 20
36 MEGA Bank Mega Tbk Sampel 21
37 NAGA Bank Mitraniaga Tbk X X X
38 NISP Bank OCBC NISP Tbk Sampel 22
39 NOBU Bank Nationalnobu Tbk X X X
40 PNBN Bank Pan Indonesia Tbk. Sampel 23
41 PNBS Bank Panin Syariah Tbk X X X
42 SDRA Bank Woori Saudara Indonesia 1906
107
Lampiran 2
Daftar Tabulasi Data Penelitian Tahun 2012-2015
Profitabilitas (ROA) (X1)
No Kode Nama Perusahaan ROA
2012 2013 2014 2015
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 0.01274 0.013965 0.01282 0.013246 2 BACA Bank Capital Indonesia Tbk 0.011041 0.013074 0.01074 0.00984 3 BBCA Bank Central Asia Tbk 0.033152 0.035858 0.037496 0.038119 4 BBKP Bank Bukopin Tbk 0.016127 0.017512 0.011375 0.012491 5 BBNI Bank Negara Indonesia
(Persero) Tbk 0.026701 0.029169 0.031441 0.02126 6 BBNP Bank Nusantara Parahyangan
Tbk 0.014022 0.014213 0.013777 0.010486
7 BBRI Bank Rakyat Indonesia
(Persero) Tbk 0.043276 0.044578 0.03841 0.036991 8 BBTN Bank Tabungan Negara
(Persero) Tbk 0.016673 0.016321 0.010923 0.014795 9 BDMN Bank Danamon Indonesia Tbk 0.035218 0.03 0.018147 0.01745 10 BMRI Bank Mandiri (Persero) Tbk 0.032259 0.032822 0.030417 0.028975 11 BNBA Bank Bumi Arta Tbk 0.022238 0.019491 0.013683 0.011823 12 BNGA Bank CIMB Niaga Tbk 0.029314 0.026646 0.137251 0.002386 13 BNII Bank Maybank Indonesia Tbk 0.014648 0.015535 0.006786 0.009802 14 BNLI Bank Permata Tbk 0.014326 0.013878 0.011045 0.001607 15 BSIM Bank Sinar Mas Tbk 0.018841 0.016398 0.00945 0.008574 16 BTPN Bank Tabungan Pensiun
Nasional Tbk 0.042068 0.041301 0.033893 0.030018 17 BVIC Bank Victoria International Tbk 0.017599 0.017222 0.005688 0.004043 18 INPC Bank Artha Graha International
Tbk 0.006801 0.013857 0.007679 0.003354
19 MAYA Bank Maypada International
Tbk 0.020455 0.021221 0.015803 0.018565
20 MCOR Bank Windu Kentjana
International Tbk 0.019709 0.014994 0.007317 0.009568 21 MEGA Bank Mega Tbk 0.024012 0.009527 0.009898 0.018157 22 NISP Bank OCBC NISP Tbk 0.015444 0.015688 0.017231 0.016612 23 PNBN Bank Pan Indonesia Tbk. 0.020448 0.019807 0.021299 0.013421 24 SDRA Bank Woori Saudara Indonesia
108
Tingkat Leverage (LEV) (X2)
No Kode Nama Perusahaan LEV
2012 2013 2014 2015
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 0.907943 0.838023 0.85995 0.838315 2 BACA Bank Capital Indonesia Tbk 0.88391 0.873064 0.894972 0.913365 3 BBCA Bank Central Asia Tbk 0.882847 0.874545 0.863103 0.849211 4 BBKP Bank Bukopin Tbk 0.923934 0.910088 0.91391 0.92015 5 BBNI Bank Negara Indonesia
(Persero) Tbk 0.869412 0.876677 0.818939 0.811505 6 BBNP Bank Nusantara Parahyangan
Tbk 0.919478 0.89461 0.879806 0.861201
7 BBRI Bank Rakyat Indonesia
(Persero) Tbk 0.882319 0.872905 0.87817 0.871216 8 BBTN Bank Tabungan Negara
(Persero) Tbk 0.908018 0.911895 0.915253 0.919328 9 BDMN Bank Danamon Indonesia Tbk 0.815565 0.830532 0.833282 0.818062 10 BMRI Bank Mandiri (Persero) Tbk 0.817287 0.813989 0.81519 0.808953 11 BNBA Bank Bumi Arta Tbk 0.850006 0.860492 0.883203 0.812118 12 BNGA Bank CIMB Niaga Tbk 0.885256 0.881724 0.877992 0.879927 13 BNII Bank Maybank Indonesia Tbk 0.916496 0.91301 0.898894 0.900118 14 BNLI Bank Permata Tbk 0.905192 0.91489 0.907835 0.897023 15 BSIM Bank Sinar Mas Tbk 0.879513 0.842186 0.851167 0.868325 16 BTPN Bank Tabungan Pensiun
Nasional Tbk 0.860685 0.840929 0.81173 0.790394 17 BVIC Bank Victoria International Tbk 0.897638 0.914207 0.862847 0.861548 18 INPC Bank Artha Graha International
Tbk 0.905766 0.876734 0.885307 0.889894
19 MAYA Bank Maypada International
Tbk 0.892481 0.899552 0.923161 0.903034
20 MCOR Bank Windu Kentjana
International Tbk 0.883659 0.869271 0.875012 0.859876 21 MEGA Bank Mega Tbk 0.903973 0.906884 0.895325 0.831188 22 NISP Bank OCBC NISP Tbk 0.886893 0.861144 0.855075 0.863784 23 PNBN Bank Pan Indonesia Tbk. 0.888834 0.880916 0.866444 0.831771 24 SDRA Bank Woori Saudara Indonesia
109
Efektivitas Pengawasan (IND) (X3)
No Kode Nama Perusahaan IND
2012 2013 2014 2015
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 0.009003 0.012207 0.011286 0.011479 2 BACA Bank Capital Indonesia Tbk 0.009527 0.011307 0.009004 0.008324 3 BBCA Bank Central Asia Tbk 0.030042 0.032919 0.034727 0.035932 4 BBKP Bank Bukopin Tbk 0.013753 0.014778 0.010062 0.011106 5 BBNI Bank Negara Indonesia
(Persero) Tbk 0.024323 0.026722 0.031744 0.020906 6 BBNP Bank Nusantara Parahyangan
Tbk 0.011314 0.01178 0.011587 0.009015
7 BBRI Bank Rakyat Indonesia
(Persero) Tbk 0.038415 0.039049 0.034441 0.033204 8 BBTN Bank Tabungan Negara
(Persero) Tbk 0.013442 0.013064 0.008657 0.011718 9 BDMN Bank Danamon Indonesia Tbk 0.032404 0.027241 0.016489 0.01605 10 BMRI Bank Mandiri (Persero) Tbk 0.030884 0.031555 0.029633 0.028894 11 BNBA Bank Bumi Arta Tbk 0.019289 0.016143 0.011383 0.010678 12 BNGA Bank CIMB Niaga Tbk 0.024318 0.022262 0.011449 0.002036 13 BNII Bank Maybank Indonesia Tbk 0.011414 0.012255 0.005536 0.00806 14 BNLI Bank Permata Tbk 0.011468 0.011375 0.009436 0.001508 15 BSIM Bank Sinar Mas Tbk 0.017102 0.015047 0.008562 0.007651 16 BTPN Bank Tabungan Pensiun
Nasional Tbk 0.03892 0.03646 0.030766 0.027362 17 BVIC Bank Victoria International Tbk 0.016802 0.014832 0.005734 0.00599 18 INPC Bank Artha Graha International
Tbk 0.007166 0.011986 0.005333 0.003189
19 MAYA Bank Maypada International
Tbk 0.017185 0.017838 0.013072 0.01527
20 MCOR Bank Windu Kentjana
International Tbk 0.016392 0.011379 0.006185 0.007767 21 MEGA Bank Mega Tbk 0.023363 0.008695 0.010039 0.018565 22 NISP Bank OCBC NISP Tbk 0.013042 0.013599 0.015101 0.014422 23 PNBN Bank Pan Indonesia Tbk. 0.017373 0.017033 0.017292 0.010293 24 SDRA Bank Woori Saudara Indonesia
110
Fraudulent Financial Reporting (EM) (Y)
No Kode Nama Perusahaan EM
2012 2013 2014 2015
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 0.02030 0.00488 -0.04473 -0.03750
2 BACA Bank Capital Indonesia Tbk -0.02339 -0.08603 0.08973 -0.00841 3 BBCA Bank Central Asia Tbk 0.04901 0.01089 0.03663 -0.03479 4 BBKP Bank Bukopin Tbk -0.02736 -0.02222 0.07629 -0.10149 5 BBNI Bank Negara Indonesia
(Persero) Tbk -0.02379 0.06835 -0.08646 0.01564 6 BBNP Bank Nusantara Parahyangan
Tbk 0.03038 -0.02401 0.09113 -0.07177
7 BBRI Bank Rakyat Indonesia (Persero)
Tbk 0.05269 -0.01608 0.03888 0.02666
8 BBTN Bank Tabungan Negara
(Persero) Tbk 0.03946 -0.02385 0.02917 0.04101 9 BDMN Bank Danamon Indonesia Tbk 0.00167 0.00751 0.02546 -0.00029 10 BMRI Bank Mandiri (Persero) Tbk 0.01107 0.02580 0.01167 0.09738 11 BNBA Bank Bumi Arta Tbk 0.05186 0.00326 0.01180 0.00180 12 BNGA Bank CIMB Niaga Tbk -0.16224 -0.00101 -0.04233 0.05347 13 BNII Bank Maybank Indonesia Tbk -0.06095 -0.09231 -0.04018 -0.04117 14 BNLI Bank Permata Tbk 0.02714 0.02140 -0.09849 0.02239 15 BSIM Bank Sinar Mas Tbk -0.01697 -0.00254 -0.10072 0.01750 16 BTPN Bank Tabungan Pensiun
Nasional Tbk 0.00844 -0.02772 -0.01505 -0.00910 17 BVIC Bank Victoria International Tbk -0.04723 -0.01693 -0.09238 -0.07955 18 INPC Bank Artha Graha International
Tbk 0.04024 0.00024 0.06400 0.03687
19 MAYA Bank Maypada International
Tbk -0.03523 -0.08553 -0.02335 0.00358
20 MCOR Bank Windu Kentjana
International Tbk -0.04518 0.06543 -0.02677 -0.00103 21 MEGA Bank Mega Tbk -0.03503 0.07464 -0.02329 -0.02917 22 NISP Bank OCBC NISP Tbk -0.05255 -0.01042 -0.09332 -0.02520 23 PNBN Bank Pan Indonesia Tbk. -0.02930 -0.06264 -0.05085 0.03019 24 SDRA Bank Woori Saudara Indonesia
111
Lampiran 3
HASIL TABULASI DATA DENGAN SPSS 20
Statistik Deskriptif dari Profitabilitas, Tingkat Leverage dan Efektivitas Pengawasan
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
EM 96 -.16224 .09738 -.0071054 .04985525
ROA 96 .0016 .1373 .020160 .0156856
LEV 96 .7624 .9298 .872993 .0360199
IND 96 .0015 .0442 .017001 .0097984
Valid N (listwise) 96
112 One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 96
Normal Parametersa,b Mean 0E-7
Std. Deviation .04860583
Most Extreme Differences
Absolute .051
Positive .043
Negative -.051
Kolmogorov-Smirnov Z .497
Asymp. Sig. (2-tailed) .966
a. Test distribution is Normal.
113
Uji Autokorelasi
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1 .222a .049 .018 .04939196 2.192
a. Predictors: (Constant), IND, ROA, LEV
b. Dependent Variable: EM
114
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
a. Dependent Variable: EM
Hasil Analisis Regresi Linear Berganda
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
a. Dependent Variable: EM
Uji Koefisien Determinasi
a. Predictors: (Constant), IND, ROA, LEV
115
Uji Simultan (Uji-F)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression .012 3 .004 1.597 .196b
Residual .224 92 .002
Total .236 95
a. Dependent Variable: EM
b. Predictors: (Constant), IND, ROA, LEV
Uji Parsial (Uji-t)
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -.010 .127 -.079 .937
ROA -.008 .329 -.003 -.026 .979
LEV -.019 .144 -.013 -.130 .897
IND 1.134 .518 .223 2.188 .031
116
Lampiran 4
Tabel F
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk penyebut
(N2)
df untuk pembilang (N1)
117
Lampiran 5
Tabel t
Titik Persentase Distribusi t (df = 81 –120)
