Lampiran 1
DATA VARIABEL INDEPENDEN (X)
NO
PERUSAHAAN
KODE Kepemilikan Institusional
2011 2012 2013
1
Bank Capital Indonesia Tbk
BACA
0,3968
0,3952
0,32945
2
Bank Central Asia Tbk
BBCA
0,471355 0,471546
0,47154
3
Bank Bukopin Tbk
BBKP
0,710390
0,6044708
0,626950
4
Bank Negara Indonesia
(Persero) Tbk
BBNI
0,975415
0,974515
0,975415
5
Bank Nusantara Parahyangan
Tbk
BBNP
0,75505
0,75505
0,75505
6
Bank Danamon Indonesia Tbk
BDMN
0,737698
0,737698
0,737698
7
Bank Internasional Indonesia
Tbk
BNII
0,9728774 0,9728774
0,9728774
8
Bank Sinar Mas Tbk
BSIM
0,599982
0,665486
0,59937
9
Bank Swadesi Tbk
BSWD
0,94061
0,93120
0,93120
10
Bank Tabungan Pensiun
Nasional Tbk
BTPN
0,606770
0,588718
0,66259
11
Bank Victoria Internasional Tbk BVIC
0,539691
0,53384
0,53175
12
Bank Artha Graha Internasional
Tbk
INPC
0,5261053
0,5261053
0,5116487
13
Bank Mayapada Internasional
Tbk
MAYA
0,8817828 0,7729767
0,925720
14
Bank Mega Tbk
MEGA
0,57820
0,578220
0,57822
15
Bank NISPOCBC Tbk
NISP
0,85058
0,850779
0,850779
NO
KODE Kepemilikan Manajerial Dewan Komisaris Independen
2011 2012 2013 2011 2012 2013
1
BACA
0,048699
0,21604
0,282348
0,6667
0,6667
0,6667
2
BBCA
0,1852544
0,0026248
0,002589
0,6
0,6
0,6
3
BBKP
0,0019558
0,0023083
0,0016228
0,5
0,6
0,6667
4
BBNI
0,0000367
0,0021412
0,0021412
0,57142
0,57142
0,57142
5
BBNP
0,1500
0,1500
0,06345
0,60
0,50
0,50
6
BDMN
0,00269
0,002699
0,002699
0,5
0,5
0,5
7
BNII
0,0000029
0,0000029
0,0000027
0,66667
0,5714285
0,5
8
BSIM
0,0003029
0,0003456
0,0003014
0,50
0,6667
0,6667
9
BSWD
0,016129
0,016129
0,016129
0,60
0,60
0,60
10
BTPN
0,008644
0,0084959
0,0084959
0,50
0,50
0,50
11
BVIC
0,13470
0,133548
0,133026
0,6667
0,75
0,75
12
INPC
0,5261053
0,5261053
0,344689
0,6667
0,6667
0,6
13
MAYA
0,0056856
0,0093706
0,009370
0,6667
0,5
0,6
14
MEGA
0,56432
0,564343
0,56434
0,6667
0,50
0,50
15
NISP
0,000148
0,00014823
0,0001434
0,57142
0,4444
0,50
NO
KODE Leverage Komite Audit
2011 2012 2013 2011 2012 2013
1
BACA
0,87033
0,88390
0,87304
0
0
0
2
BBCA
0,889955
0,882847
0,8711135
0
0
0
3
BBKP
0,923507
0,923934
0,910544
0
1
1
4
BBNI
0,8734593
0,869412
0,876676
1
1
0
5
BBNP
0,911312
0,91947
0,89460
0
0
0
6
BDMN
0,817968
0,815565
0,828737
1
1
1
7
BNII
0,914040
0,9278080
0,9357494
1
1
0
8
BSIM
0,922264
0,879512
0,842139
1
1
1
9
BSWD
0,83345
0,85288
0,87369
0
0
0
10
BTPN
0,879591
0,86911
0,857778
1
1
1
11
BVIC
0,89730
0,89763
0,91420
0
0
0
12
INPC
0,939832
0,905766
0,876734
1
1
1
13
MAYA
0,8715489
0,892480
0,899551
0
0
0
14
MEGA
0,92123
0,903972
0,90795
0
0
0
15
NISP
0,889856
0,886893
0,86160
1
1
1
DATA VARIABEL DEPENDEN KUALITAS LABA (Y)
No Kode
2011 TOTAL
AKRUAL PENDAPATAN PERUBAHAN PENDAPATAN
ASET AWAL TAHUN
1
BACA
-1212100 110444000 5176000 43994052
BBCA
-26410755 16836695 3899867 3244190693
BBKP
738272659 2101271 304746 474893664
BBNI
-9575938 13195814 1458131 2485805295
BBNP
9782156 293948580 69712148 52808921666
BDMN
-5313538 10849101 940651 1182065737
BNII
-1543435 4215548 487346 751304338
BSIM
-1133953 511637 93181 112321799
BSWD
-97746805492 96506364080 11143813956 157033176948910
BTPN
-144235 4635946 1096682 3452257311
BVIC
-136153481 171832111 53185648 1030485277312
INPC
-133380271035 583028835712 -3898833802 17063094176282
13
MAYA
-166115451 553771998 70745762 1010228763614
MEGA
-5546898 2706195 525666 5159696015
NISP
-345237 2255442 262253 50141559No Kode
2011
Y X1 X2 X3 a1 a2 a3 NDA DA
1
BACA
-0.27551453 0.00022 25.10430388 1.176522734
-2565.027 4.478
-97.704
-3.098210411 2.822695881
2
BBCA
-0.08140938 0.00003 0.051897982 0.012021078
-2565.027 4.478
-97.704
-1.019059072 1.019089072
3
BBKP
15.5460626 0.00021 0.04424719 0.006417142
-2565.027 4.478
-97.704
-0.967497185 0.967707185
4
BBNI
-0.03852248 0.00004 0.053084665 0.005865829
-2565.027 4.478
-97.704
-0.438002957 0.438042957
5
BBNP
0.00185237 0.00018 0.055662674 0.013200828
-2565.027 4.478
-97.704
-1.502221082 1.502401082
6
BDMN
-0.04495129 0.00084 0.091780861 0.007957688
-2565.027 4.478
-97.704
-2.521125912 2.521965912
7
BNII
-0.02054341 0.00013 0.056109726 0.006486666
-2565.027 4.478
-97.704 -0.71596734 0.71609734
8
BSIM
-0.10095575 0.00089 0.045551001 0.008295897
-2565.027 4.478
-97.704
-2.889438966 2.890328966
9
BSWD
-0.06224596 0.00063 0.061456035 0.007096471
-2565.027 4.478
-97.704
-2.034120494 2.034750494
10
BTPN
-0.00417799 0.00028 0.134287384 0.031767099
-2565.027 4.478
-97.704
-3.220641314 3.220921314
11
BVIC
-0.01321256 0.00097 0.016674873 0.005161223
-2565.027 4.478
-97.704
-2.917678287 2.918648287
12
INPC
-0.00781689 0.00058 0.034168998 -0.0002285
-2565.027 4.478
-97.704
-1.312381998 1.312961998
13
MAYA
-0.01644335 0.00098 0.054816495 0.007002945
-2565.027 4.478
-97.704
-2.952473908 2.953453908
14
MEGA
-0.10750436 0.00019 0.05244873 0.010187926
-2565.027 4.478
-97.704
-1.247890822 1.248080822
15
NISP
-0.00688525 0.00019 0.044981489 0.005230252
-2565.027 4.478
-97.704
-0.796944583 0.797134583
16
PNBN
-0.06880941 0.00091 0.045531683 0.006975225
-2565.027 4.478
-97.704
No Kode
2012
TOTAL AKRUAL PENDAPATAN PERUBAHAN PENDAPATAN ASET AWAL TAHUN
1
BACA
16163000 431486000 45681000 46949392
BBCA
-15996584 21238123 3184287 3819083533
BBKP
-2043048000 2461706000 360435000 571834634
BBNI
99903 15458991 2263177 2990581615
BBNP
-756341898 388288761 94340181 66665101036
BDMN
939116000 12922108000 2073007000 1422922067
BNII
3621444 5313735 1098187 949191118
BSIM
226793533 780192000 268555000 166586569
BSWD
-2788258922 97662557251 1156193171 208042773921510
BTPN
-4641554 6071114 1435168 4665114111
BVIC
-239323671 338753664 166921553 1180256294212
INPC
59993111 465754000 105479000 2343027113
MAYA
-1028013557 742214112 188442114 1295120123214
MEGA
620577000 3342112000 635917000 6190902715
NISP
-1282878000 2556027000 300585000 59834397No Kode
2012
Y X1 X2 X3 a1 a2 a3 NDA DA
1
BACA
3.442643238 0.00002 91.90449546 9.729838875 2939.918 -0.25 1,811 17597.82088 -17594.378232
BBCA
-0.04188592 0.00026 0.055610522 0.00833783 2939.918 -0.25 1,811 15.85028655 -15.892172473
BBKP
-35.7279516 0.00017 43.04926409 6.303133478 2939.918 -0.25 1,811 11404.7122 -11440.440154
BBNI
0.000334059 0.00033 0.051692256 0.007567682 2939.918 -0.25 1,811 14.6623216 -14.661987545
BBNP
-0.11345395 0.00015 0.058244682 0.014151359 2939.918 -0.25 1,811 26.05453856 -26.167992516
BDMN
6.599911734 0.00007 90.81388477 14.56866162 2939.918 -0.25 1,811 26361.34851 -26354.74867
BNII
0.038152949 0.00001 0.055981719 0.011569714 2939.918 -0.25 1,811 20.96815643 -20.930003488
BSIM
13.61415549 0.00006 46.83403031 16.12104842 2939.918 -0.25 1,811 29183.68658 -29170.072429
BSWD
-0.00134023 0.00048 0.046943499 0.000555748 2939.918 -0.25 1,811 2.405884059 -2.40722429210
BTPN
-0.09949497 0.00021 0.130138596 0.030763835 2939.918 -0.25 1,811 56.29815315 -56.3976481211
BVIC
-0.02027726 0.00084 0.028701704 0.014142823 2939.918 -0.25 1,811 28.07500728 -28.0952845512
INPC
2.560495822 0.00042 19.87830188 4.501825864 2939.918 -0.25 1,811 8149.071831 -8146.51133513
MAYA
-0.07937592 0.00077 0.057308515 0.014550165 2939.918 -0.25 1,811 28.59975842 -28.6791343514
MEGA
10.02401475 0.00016 53.98424369 10.27179768 2939.918 -0.25 1,811 18589.19993 -18579.1759115
NISP
-21.4404768 0.00016 42.7183548 5.02361543 2939.918 -0.25 1,811 9087.558341 -9108.998818No Kode
2013
TOTAL AKRUAL PENDAPATAN PERUBAHAN PENDAPATAN ASET AWAL TAHUN
1
BACA
-64415000 209042000 46867000 56661770002
BBCA
10066412 26425140 5187017 4429941973
BBKP
-5037000 2443840 -17835 656898304
BBNI
99903 15458991 2263177 2990581615
BBNP
-215799724 431168876 42880115 82122084886
BDMN
626192 13531043 608935 1557913087
BNII
1509045 5800847 487112 1157729088
BSIM
185686000 826360000 46168000 151518929
BSWD
-144004758292 141044430160 43381872909 254074099391010
BTPN
-1617287 7048449 977335 5909013211
BVIC
-275562817 477140892 138387228 1435284045412
INPC
173703000 998257000 172228000 2055877013
MAYA
298017174 1003372682 261158570 1716655187314
MEGA
-10299132000 2696051 -646061 6521910815
NISP
75782000 3139288 573261 79141737No Kode
2013
Y X1 X2 X3 a1 a2 a3 NDA DA
1
BACA
-0.01136834 0.00017 0.036892953 0.00827136 33584.623 0.187 0.722 5.722256815 -5.733625152
BBCA
0.02272358 0.00022 0.05965121 0.011709 33584.623 0.187 0.722 7.408225731 -7.385502163
BBKP
-0.07667854 0.00015 0.037202715 -0.0002715 33584.623 0.187 0.722 5.044454332 -5.121132874
BBNI
0.00033406 0.00033 0.051692256 0.00756768 33584.623 0.187 0.722 11.09805591 -11.09772185
BBNP
-0.02627792 0.00012 0.052503401 0.00522151 33584.623 0.187 0.722 4.043742825 -4.070020746
BDMN
0.00401943 0.00064 0.086853645 0.00390866 33584.623 0.187 0.722 21.5132224 -21.5092037
BNII
0.01303453 0.00086 0.050105393 0.00420748 33584.623 0.187 0.722 28.89518329 -28.88214888
BSIM
12.2549712 0.00065 54.53840352 3.04701221 33584.623 0.187 0.722 34.22862923 -21.9736589
BSWD
-0.05667825 0.00039 0.055513108 0.0170745 33584.623 0.187 0.722 13.12071171 -13.1773910
BTPN
-0.02736983 0.00016 0.119283013 0.01653973 33584.623 0.187 0.722 5.407787291 -5.4351571211
BVIC
-0.01919918 0.00007 0.033243656 0.0096418 33584.623 0.187 0.722 2.364101554 -2.3833007412
INPC
8.44909496 0.00048 48.5562609 8.37734942 33584.623 0.187 0.722 31.24908611 -22.799991213
MAYA
0.01736034 0.00058 0.058449285 0.01521322 33584.623 0.187 0.722 19.5009953 -19.48363514
MEGA
-157.915867 0.00015 0.041338361 -0.009906 33584.623 0.187 0.722 5.038271586 -162.95413915
NISP
0.95754785 0.00012 0.039666655 0.00724347 33584.623 0.187 0.722 4.042802212 -3.08525436