Lampiran 1
Daftar Penentuan Sampel
Lampiran 2
Daftar Sampel Penelitian
No NAMA PERUSAHAAN KODE
1 Bank Rakyat Indonesia Agro Niaga Tbk AGRO
2 Bank Capital Indonesia Tbk BACA
3 Bank Central Asia Tbk BBCA
4 Bank Bukopin Tbk BBKP
5 Bank Negara Indonesia (Persero) Tbk BBNI
6 Bank Nusantara Parahyangan Tbk BBNP
7 Bank Rakyat Indonesia (Persero) Tbk BBRI
8 Bank Tabungan Negara (Persero) Tbk BBTN
9 Bank Danamon Indonesia Tbk BDMN
10 Bank Pembangunan Daerah Jawa Barat dan Banten Tbk BJBR
11 Bank Mandiri (Persero) Tbk BMRI
12 Bank Bumi Arta Tbk BNBA
13 Bank CIMB Niaga Tbk BNGA
14 Bank Permata Tbk BNLI
15 Bank Sinar Mas Tbk BSIM
16 Bank Tabungan Pensiunan Nasional Tbk BTPN
17 Bank Victoria International Tbk BVIC
18 Bank Artha Graha Internasional Tbk INPC
19 Bank Mayapada Internasioanal Tbk MAYA
20 Bank Windu Kentjana Internasional Tbk MCOR
21 Bank Mega Tbk MEGA
22 Bank NISP OCBC Tbk NISP
23 Bank Pan Indonesia Tbk PNBN
Sumber: Hasil Penelitian 2016 (data diolah)
Lampiran 3
Data Proporsi Komisaris Independen Perusahaan Perbankan
13 BNGA 0,50 0,50 0,50
Data Kepemilikan Manajerial Perusahaan Perbankan
No Kode Emiten Tahun
13 BNGA 0,0000115 0,0000115 0,0000115
Lampiran 5
Data Kepemilikan Institusional Perusahaan Perbankan
No Kode Emiten Tahun
Data Return on Assets (ROA) Perusahaan Perbankan
8 BBTN 0,0112 0,0179 0,0194
Data Leverage Perusahaan Perbankan
22 NISP 0,8869 0,8616 0,8554
23 PNBN 0,8813 0,8783 0,8654
Sumber: Hasil Penelitian 2016 (data diolah)
Lampiran 8
Data Value Added Capital Coefficient Perusahaan Perbankan
No Kode Emiten Tahun
Data Value Added Human Capital Perusahaan Perbankan
No Kode Emiten Tahun
2012 2013 2014
1 AGRO 1,336 1,211 1,471
2 BACA 1,871 1,854 1,804
4 BBKP 2,470 2,013 2,016
Data Structural Capital Value Added Perusahaan Perbankan
18 INPC 0,322 0,415 0,310
Data Value Added Intellectual Coefficient Perusahaan Perbankan
No Kode Emiten Tahun
Derajat Bebas
Tingkat
Signifikansi T Tabel
63 0,05 1.998
64 0,05 1.998
65 0,05 1.997
66 0,05 1.997
LAMPIRAN 10
HASIL PENGUJIAN EVIEWS
1. Statistika Deskriptif
Statistik Deskriptif dari VACA, VAHU, STVA VAIC, PKI, MNJR, INST ROA, dan LVRG.
VACA VAHU STVA VAIC PKI MNJR INST ROA LVRG
Mean 0.232391 2.030362 0.494275 2.756986 0.574928 0.002076 0.782110 0.021372 0.881081 Maximum 1.395000 3.113000 1.000000 3.966000 0.750000 0.008500 0.999800 0.051500 0.923900 Minimum 0.018000 1.211000 0.154000 1.690000 0.400000 1.15E-05 0.325500 0.006600 0.815500 Std. Dev. 0.166866 0,464690 0.143286 0.604293 0.185801 0.002298 0.196641 0.011471 0.024846
Observations 69 69 69 69 69 69 69 69 69
Sumber: Hasil Penelitian 2016 (data diolah)
2. Data Hasil Uji Asumsi Klasik
2.1 Uji Normalitas
Sumber: Hasil Penelitian 2016 (data diolah)
2.2 Uji Multikolinearitas 0 Median -0.049156 Maximum 1.276313 Minimum -1.011230 Std. Dev. 0.462571 Skewness 0.400199 Kurtosis 3.313700
PKI MNJR INST ROA LVRG
PKI 1,000000 -0,093567 -0,385162 0,022114 0,104208
MNJR -0,093567 1,000000 -0,107701 -0,369300 -0,009181
INST -0,385162 -0,107701 1,000000 0,358066 -0,002844
ROA 0,022114 -0,369300 0,358066 1,000000 0,068719
LVRG 0,104208 -0,009181 -0,002844 0,068719 1,000000
Sumber: Hasil Penelitian 2016 (data diolah)
2.3 Uji Uji Heteroskedastisitas dengan Uji Glejser
Heteroskedasticity Test: Glejser
F-statistic 2.365529 Prob. F(5,63) 0.0496 Obs*R-squared 10.90650 Prob. Chi-Square(5) 0.0533 Scaled explained SS 10.62484 Prob. Chi-Square(5) 0.0593
Sumber: Hasil Penelitian 2016 (data diolah)
2.4 Uji Uji Autokorelasi dengan Uji Durbin-Watson
Test Equation:
Dependent Variable: VAIC Method: Least Squares Date: 08/20/16 Time: 13:27 Sample: 1 69
Included observations: 69
F-statistic 3.449928 Durbin-Watson stat 1.653430 Prob(F-statistic) 0.008088
Sumber: Hasil Penelitian 2016 (data diolah)
2.3. Data Hasil Penelitian Uji Chow
Redundant Fixed Effects Tests Pool: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 6.891090 (22,41) 0.0000
Cross-section Chi-square 106.747420 22 0.0000
Sumber: Hasil Penelitian 2016 (data diolah)
Correlated Random Effects - Hausman Test Pool: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 10.620800 5 0.0594
Sumber: Hasil Penelitian 2016 (data diolah)
2.5. Pengujian Regresi Linier Berganda
Dependent Variable: VAIC?
Method: Pooled EGLS (Cross-section random effects) Date: 08/20/16 Time: 14:21
Sample: 2012 2014 Included observations: 3 Cross-sections included: 23
Total pool (balanced) observations: 69
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C 0.407879 1.938129 0.210450 0.8340 PKI? 0.008403 0.006635 1.266418 0.2100 MNJR? -0.002493 0.347802 -0.007168 0.9943 INST? -8.06E-05 0.004095 -0.019689 0.9844 ROA? 0.266966 0.060479 4.414182 0.0000 LVRG? 0.014503 0.021901 0.662220 0.5102
Sumber: Hasil Penelitian 2016 (data diolah)
2.7. Nilai Statistik dari Uji F, Uji t dan Koefisien Determinasi
Method: Pooled EGLS (Cross-section random effects) Date: 08/20/16 Time: 14:21
Sample: 2012 2014 Included observations: 3 Cross-sections included: 23
Total pool (balanced) observations: 69
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C 0.407879 1.938129 0.210450 0.8340 PKI? 0.008403 0.006635 1.266418 0.2100 MNJR? -0.002493 0.347802 -0.007168 0.9943 INST? -8.06E-05 0.004095 -0.019689 0.9844 ROA? 0.266966 0.060479 4.414182 0.0000 LVRG? 0.014503 0.021901 0.662220 0.5102
R-squared 0.239071 Mean dependent var 0.985311 Adjusted R-squared 0.178680 S.D. dependent var 0.291709 S.E. of regression 0.264366 Sum squared resid 4.403047 F-statistic 3.958714 Durbin-Watson stat 1.804793 Prob(F-statistic) 0.003478
