LAMPIRAN 1
Pada penelitian ini menggunakan sampel perusahaan perbankan pada tahun
2009-2013 yang berjumlah 119 sampel. Berikut merupakan tabel sampel
penelitian yang berupa kode bank dengan nama bank :
Sampel kemudian dilakukan pengujian asumsi klasik. Total sampel yang lolos
pengujian asumsi klasik berjumlah 118. Data yang siap diolah untuk pengujian
LAMPIRAN 2
96
2penjualan 2004
penjualan 2005
penjualan 2006
penjualan 2007
penjualan 2008
penjualan 2009
1 BABP Bank Bumiputera Indonesia
Rp
430.980.210.000
Rp
431.813.343.000
Rp
654.985.131.000
Rp
725.420.994.000
Rp
706.862.362.000
Rp
750.381.499.000
2 BBCA Bank Central Asia
Rp
11.483.395.000.000
Rp
13.214.943.000.000
Rp
17.151.390.000.000
Rp
16.327.398.000.000
Rp
19.301.181.000.000
Rp
22.931.153.000.000
3 BDMNBank Danamon Indonesia
Rp
7.117.114.000.000
Rp
9.041.157.000.000
Rp
11.684.007.000.000
Rp
13.471.200.000.000
Rp
16.118.989.000.000
Rp
17.666.110.000.000
4 BEKS Bank Pundi Indonesia/eks intern
Rp
279.436.282.365
Rp
202.453.584.864
Rp
189.861.343.008
Rp
175.353.275.551
Rp
176.860.866.392
Rp
185.911.317.406
5 BNII Bank International Indonesia
Rp
2.955.380.000.000
Rp
4.443.203.000.000
Rp
6.202.694.000.000
Rp
5.547.373.000.000
Rp
5.942.647.000.000
Rp
6.231.908.000.000
6 BKSWBank Kesawan
Rp
145.130.375.796
Rp
164.398.824.296
Rp
212.520.812.012
Rp
227.790.564.195
Rp
208.337.970.204
Rp
217.219.934.516
7 BMRI Bank Mandiri
Rp
19.213.442.000.000
Rp
20.798.189.000.000
Rp
26.261.106.000.000
Rp
23.928.549.000.000
Rp
27.336.237.000.000
Rp
32.598.964.000.000
8 MAYABank Mayapada
Rp
255.739.948.000
Rp
315.919.095.000
Rp
482.814.794.000
Rp
497.385.039.000
Rp
630.883.506.000
Rp
918.893.031.000
9 MEGABank Mega
Rp
1.701.795.000.000
Rp
2.292.744.000.000
Rp
3.037.829.000.000
Rp
3.343.898.000.000
Rp
3.699.937.000.000
Rp
3.737.455.000.000
10 BCIC Bank Mutiara/century
Rp
408.778.000.000
Rp
590.255.000.000
Rp
1.338.307.000.000
Rp
1.167.954.000.000
Rp
616.770.000.000
Rp
556.820.000.000
11 BBNI Bank Negara Indonesia
Rp
11.904.687.000.000
Rp
12.873.326.000.000
Rp
14.938.397.000.000
Rp
14.877.720.000.000
Rp
16.628.139.000.000
Rp
19.446.766.000.000
12 NISP Bank OCBC NISP
Rp
1.488.329.000.000
Rp
1.906.079.000.000
Rp
2.540.496.000.000
Rp
2.623.282.000.000
Rp
2.785.731.000.000
Rp
3.367.537.000.000
13 BSWDBank of India Indonesia/swadesi
Rp
68.739.680.877
Rp
86.115.755.033
Rp
115.519.315.724
Rp
104.457.678.944
Rp
126.819.333.274
Rp
159.217.148.142
14 BBNP Nusantara Parahyangan
Rp
174.324.451.516
Rp
241.101.191.768
Rp
352.659.371.395
Rp
334.163.400.000
Rp
315.999.975.000
Rp
391.112.380.000
15 PNBN Bank Pan Indonesia
Rp
2.145.511.000.000
Rp
2.944.612.000.000
Rp
3.901.526.000.000
Rp
4.349.268.000.000
Rp
6.011.625.000.000
Rp
7.375.667.000.000
16 BNLI Bank Permata
Rp
2.964.666.000.000
Rp
3.397.891.000.000
Rp
4.588.209.000.000
Rp
4.096.153.000.000
Rp
4.841.508.000.000
Rp
6.069.599.000.000
17 BBRI Bank Rakyat Indonesia
Rp
15.530.820.000.000
Rp
17.253.712.000.000
Rp
21.070.537.000.000
Rp
23.240.631.000.000
Rp
28.096.633.000.000
Rp
35.334.131.000.000
18 BVIC Bank Victoria International
Rp
229.384.356.000
Rp
215.148.658.000
Rp
275.841.152.000
Rp
348.011.932.000
Rp
523.425.510.000
Rp
623.128.878.000
pertumbuhan
pertumbuhan
pertumbuhan
pertumbuhan
pertumbuhan
rata-rata
2009
2008
2007
2006
2005
pertumbuhan
1
BABP Bank Bumiputera Indonesia
6,156663495 -2,558325738 10,75381099
51,68246688
0,193311196
13,24558537
2
BBCA Bank Central Asia
18,80699425
18,21345324 -4,804228695 29,78784699
15,07871148
15,41655545
3 BDMN Bank Danamon Indonesia
9,598126781
19,65518291
15,29606239
29,23132515
27,03403374
20,16294619
4
BEKS Bank Pundi Indonesia/eks intern
5,117271672
0,859744899 -7,641401471 -6,219816688 -27,54928489 -7,086697295
5
BNII Bank International Indonesia
4,867544715
7,125426756 -10,56510284 39,59960866
50,34286623
18,2740687
6
BKSW Bank Kesawan
4,263247983 -8,539683836 7,185062036
29,2714914
13,27664756
9,091353029
7
BMRI Bank Mandiri
19,25183411
14,24109753 -8,882173508 26,26631098
8,248116085
11,82503704
8 MAYA Bank Mayapada
45,651776
26,84006485
3,017771034
52,82862025
23,53138314
30,37392305
9
MEGA Bank Mega
1,014017266
10,64742405
10,0752544
32,49752262
34,72504033
17,79185173
10
BCIC Bank Mutiara/century
-9,719992866 -47,19226956 -12,72899268 126,7336998
44,39500169
20,29748929
11
BBNI Bank Negara Indonesia
16,95094683
11,76537131 -0,406181466 16,04147211
8,136618796
10,49764551
12
NISP Bank OCBC NISP
20,88521828
6,192586234
3,258655003
33,28387753
28,06839079
18,33774557
13 BSWD Bank of India Indonesia/swadesi
25,5464321
21,40738197 -9,575573324
34,1442291
25,27808383
19,36011074
14 BBNP Nusantara Parahyangan
23,7697503
-5,435492038 -5,244712858
46,270273
38,30600909
19,5331655
15 PNBN Bank Pan Indonesia
22,69007132
38,22153521
11,47607372
32,49711677
37,245253
28,42601
16
BNLI Bank Permata
25,36587774
18,19646385 -10,72435889 35,03108252
14,61294459
16,49640196
17
BBRI Bank Rakyat Indonesia
25,75930717
20,8944499
10,29918696
22,12176139
11,09337434
18,03361595
18
BVIC Bank Victoria International
19,04824394
50,40447234
26,1638916
28,20956197 -6,206045717 23,52402483
ukuran perusahaan konsentrasi kpkl
ukuran DK
KICG
total hutang
total aset
debt/assets
lntotal aset
% terbesar KAP big four KODE jumlah DK
N/105
1 BABP Bank Bumiputera Indonesia
Rp
6.465.837.250.000
Rp
7.005.700.199.000
0,922939473
29,57774525
67,07
EY
1
5
0,619047619
2 BBCA Bank Central Asia
Rp
254.535.601.000.000
Rp
282.392.294.000.000
0,901354628
33,27431833
49,62
EY
1
5
0,580952381
3 BDMN Bank Danamon Indonesia
Rp
82.695.967.000.000
Rp
98.597.953.000.000
0,838718903
32,22207162
67,63
KPMG
1
8
0,361904762
4 BEKS Bank Pundi Indonesia/eks intern
Rp
1.472.269.983.157
Rp
1.425.575.821.141
1,032754597
27,98559693
50,66
-
0
3
0,304761905
5 BNII Bank International Indonesia
Rp
55.538.722.000.000
Rp
60.965.774.000.000
0,910981988
31,74133374
54,33
EY
1
6
0,638095238
6 BKSW Bank Kesawan
Rp
2.169.290.806.436
Rp
2.347.783.416.748
0,923973988
28,48449277
51,22
-
0
3
0,428571429
7 BMRI Bank Mandiri
Rp
359.318.341.000.000
Rp
394.616.604.000.000
0,910550487
33,60893579
66,76
PWC
1
6
0,638095238
8 MAYA Bank Mayapada
Rp
6.636.407.319.000
Rp
7.629.928.278.000
0,869786331
29,66309956
24,43
-
0
3
0,19047619
9 MEGA Bank Mega
Rp
36.281.380.000.000
Rp
39.684.622.000.000
0,914242802
31,31198487
57,82
KPMG
1
3
0,438095238
10 BCIC Bank Mutiara/century
Rp
6.962.036.000.000
Rp
7.531.145.000.000
0,924432606
29,6500682
99,996
-
0
3
0,295238095
11 BBNI Bank Negara Indonesia
Rp
208.322.445.000.000
Rp
227.496.967.000.000
0,915715263
33,05815802
79,94
EY
1
7
0,580952381
12 NISP Bank OCBC NISP
Rp
32.915.296.000.000
Rp
37.052.596.000.000
0,888339808
31,24335953
74,73
PWC
1
8
0,657142857
13 BSWD Bank of India Indonesia/swadesi
Rp
1.234.899.142.899
Rp
1.537.377.763.659
0,803250295
28,06109933
76
Deloitte
1
6
0,428571429
14 BBNP Nusantara Parahyangan
Rp
3.526.972.701.000
Rp
3.896.398.568.000
0,905187865
28,9910738
55,68
-
0
5
0,314285714
15 PNBN Bank Pan Indonesia
Rp
66.210.409.000.000
Rp
77.857.418.000.000
0,850405918
31,9859003
45,92
Deloitte
1
4
0,361904762
16 BNLI Bank Permata
Rp
51.107.365.000.000
Rp
56.009.953.000.000
0,912469343
31,65655052
44,505
KPMG
1
8
0,666666667
17 BBRI Bank Rakyat Indonesia
Rp
289.689.648.000.000
Rp
316.947.029.000.000
0,9140002
33,38975577
56,77
EY
1
6
0,6
18 BVIC Bank Victoria International
Rp
6.729.656.813.000
Rp
7.359.018.223.000
0,914477531
29,62694765
43,73
-
0
3
0,380952381
No. Kode
Nama Bank (2009)
penjualan 2005
penjualan 2006
penjualan 2007
penjualan 2008
penjualan 2009
penjualan 2010
1 INPC Bank Artha Graha Internasional
Rp
959.771.745.434
Rp 1.272.561.471.885 Rp 1.087.858.101.278 Rp 1.202.911.364.033 Rp 1.612.138.625.356
Rp
1.505.177.610.345
2 BABP Bank Bumiputera Indonesia
Rp
431.813.343.000
Rp 654.985.131.000
Rp
725.420.994.000
Rp 706.862.362.000 Rp 750.381.499.000
Rp
829.934.862.000
3 BBCA Bank Central Asia
Rp 13.214.943.000.000 Rp 17.151.390.000.000 Rp 16.327.398.000.000 Rp 19.301.181.000.000 Rp 22.931.153.000.000
Rp
20.660.602.000.000
4 BNGA Bank CIMB Niaga
Rp 3.713.324.000.000 Rp 5.321.683.000.000 Rp 5.053.465.000.000 Rp 10.051.482.000.000 Rp 11.311.112.000.000
Rp
12.448.430.000.000
5 BDMN Bank Danamon Indonesia
Rp 9.041.157.000.000 Rp 11.684.007.000.000 Rp 13.471.200.000.000 Rp 16.118.989.000.000 Rp 17.666.110.000.000
Rp
14.417.745.000.000
6 BEKS Bank Pundi Indonesia/eks intern Rp 202.453.584.864 Rp 189.861.343.008 Rp 175.353.275.551 Rp 176.860.866.392 Rp 185.911.317.406
Rp
115.744.000.000
7
BNII Bank International Indonesia
Rp 4.443.203.000.000 Rp 6.202.694.000.000 Rp 5.547.373.000.000 Rp 5.942.647.000.000 Rp 6.231.908.000.000
Rp
6.549.898.000.000
8 BKSW Bank Kesawan
Rp 164.398.824.296 Rp 212.520.812.012 Rp 227.790.564.195 Rp 208.337.970.204 Rp 217.219.934.516
Rp
231.272.462.606
9 BMRI Bank Mandiri
Rp 20.798.189.000.000 Rp 26.261.106.000.000 Rp 23.928.549.000.000 Rp 27.336.237.000.000 Rp 32.598.964.000.000
Rp
33.931.650.000.000
10 MAYA Bank Mayapada
Rp
315.919.095.000
Rp 482.814.794.000 Rp 497.385.039.000 Rp 630.883.506.000 Rp 918.893.031.000
Rp
1.051.114.145.000
11 MEGA Bank Mega
Rp 2.292.744.000.000 Rp 3.037.829.000.000 Rp 3.343.898.000.000 Rp 3.699.937.000.000 Rp 3.737.455.000.000
Rp
4.090.908.000.000
12 BCIC Bank Mutiara/century
Rp 590.255.000.000 Rp 1.338.307.000.000 Rp 1.167.954.000.000 Rp 616.770.000.000 Rp 556.820.000.000
Rp
715.423.000.000
13 BBNI Bank Negara Indonesia
Rp 12.873.326.000.000 Rp 14.938.397.000.000 Rp 14.877.720.000.000 Rp 16.628.139.000.000 Rp 19.446.766.000.000
Rp
18.837.397.000.000
14 NISP Bank OCBC NISP
Rp 1.906.079.000.000 Rp 2.540.496.000.000 Rp 2.623.282.000.000 Rp 2.785.731.000.000 Rp 3.367.537.000.000
Rp
3.331.821.000.000
15 BSWD Bank of India Indonesia/swadesi Rp 86.115.755.033 Rp 115.519.315.724 Rp 104.457.678.944 Rp 126.819.333.274 Rp 159.217.148.142
Rp
167.356.311.294
16 BBNP Nusantara Parahyangan
Rp 241.101.191.768 Rp 352.659.371.395 Rp 334.163.400.000 Rp 315.999.975.000 Rp 391.112.380.000
Rp
436.289.710.000
17 PNBN Bank Pan Indonesia
Rp 2.944.612.000.000 Rp 3.901.526.000.000 Rp 4.349.268.000.000 Rp 6.011.625.000.000 Rp 7.375.667.000.000
Rp
8.183.967.000.000
18 BNLI Bank Permata
Rp 3.397.891.000.000 Rp 4.588.209.000.000 Rp 4.096.153.000.000 Rp 4.841.508.000.000 Rp 6.069.599.000.000
Rp
5.915.777.000.000
19 BBRI Bank Rakyat Indonesia
Rp
17.253.712.000.000
Rp 21.070.537.000.000 Rp 23.240.631.000.000 Rp 28.096.633.000.000 Rp 35.334.131.000.000
Rp
44.615.162.000.000
20 BVIC Bank Victoria International
Rp 215.148.658.000 Rp 275.841.152.000 Rp 348.011.932.000 Rp 523.425.510.000 Rp 623.128.878.000
Rp
726.442.883.000
pertumbuhan pertumbuhan pertumbuhan pertumbuhan pertumbuhan
rata-rata
2010
2009
2008
2007
2006
pertumbuhan
1 INPC
Bank Artha Graha Internasional
-6,63472814 34,01973525 10,57612777 -14,5142985 32,59001194 11,20736966
2 BABP Bank Bumiputera Indonesia
10,60172234 6,156663495 -2,55832574 10,75381099 51,68246688 15,32726759
3 BBCA Bank Central Asia
-9,9015998 18,80699425 18,21345324
-4,8042287 29,78784699 10,42049319
4 BNGA Bank CIMB Niaga
10,05487347 12,53178387 98,90277265 -5,04009728 43,31318786 31,95250412
5 BDMN Bank Danamon Indonesia
-18,3875511 9,598126781 19,65518291 15,29606239 29,23132515 11,07862923
6 BEKS Bank Pundi Indonesia/eks intern
-37,7423593 5,117271672 0,859744899 -7,64140147 -6,21981669 -9,12531218
7 BNII
Bank International Indonesia
5,102610629 4,867544715 7,125426756 -10,5651028 39,59960866 9,226017584
8 BKSW Bank Kesawan
6,469262649 4,263247983 -8,53968384 7,185062036
29,2714914 7,729876046
9 BMRI Bank Mandiri
4,088123782 19,25183411 14,24109753 -8,88217351 26,26631098 10,99303858
10 MAYA Bank Mayapada
14,38917366
45,651776 26,84006485 3,017771034 52,82862025 28,54548116
11 MEGA Bank Mega
9,457050319 1,014017266 10,64742405
10,0752544 32,49752262 12,73825373
12 BCIC
Bank Mutiara/century
28,48371107 -9,71999287 -47,1922696 -12,7289927 126,7336998 17,11523116
13 BBNI
Bank Negara Indonesia
-3,13352359 16,95094683 11,76537131 -0,40618147 16,04147211 8,243617037
14 NISP
Bank OCBC NISP
-1,06059711 20,88521828 6,192586234 3,258655003 33,28387753 12,51194799
15 BSWD Bank of India Indonesia/swadesi
5,111989033
25,5464321 21,40738197 -9,57557332
34,1442291 15,32689178
16 BBNP Nusantara Parahyangan
11,5509844
23,7697503 -5,43549204 -5,24471286
46,270273 14,18216056
17 PNBN Bank Pan Indonesia
10,95900886 22,69007132 38,22153521 11,47607372 32,49711677 23,16876118
18 BNLI
Bank Permata
-2,53430251 25,36587774 18,19646385 -10,7243589 35,03108252 13,06695254
19 BBRI
Bank Rakyat Indonesia
26,26647589 25,75930717
20,8944499 10,29918696 22,12176139 21,06823626
20 BVIC
Bank Victoria International
16,57987756 19,04824394 50,40447234
26,1638916 28,20956197 28,08120948
ukuran perusahaan konsentrasi kpkl
ukuran DK
KICG
total hutang
total aset
debt/assets
lntotal aset saham terbesar (%KAP big four KODE jmlh DK
N/105
1 INPC Bank Artha Graha Internasional
Rp
16.008.636.618.185
Rp
17.063.094.176.282
0,93820244
30,46793901
47,3800
-
0
6
0,447619048
2 BABP Bank Bumiputera Indonesia
Rp
7.946.607.622.000
Rp
8.659.899.122.000
0,91763282
29,78972419
69,9900
EY
1
6
0,580952381
3 BBCA Bank Central Asia
Rp
289.851.060.000.000
Rp
324.419.069.000.000
0,89344643
33,41305722
49,6200
EY
1
5
0,552380952
4 BNGA Bank CIMB Niaga
Rp
129.812.352.000.000
Rp
143.652.852.000.000
0,90365315
32,59842075
96,9100
PWC
1
8
0,819047619
5 BDMN Bank Danamon Indonesia
Rp
99.597.545.000.000
Rp
118.206.573.000.000
0,84257197
32,40345483
67,4200
KPMG
1
7
0,676190476
6 BEKS Bank Pundi Indonesia/eks intern
Rp
1.305.059.000.000
Rp
1.561.622.000.000
0,83570736
28,07674614
61,0200
-
0
4
0,257142857
7 BNII Bank International Indonesia
Rp
67.671.237.000.000
Rp
75.130.433.000.000
0,90071672
31,95024683
54,3300
EY
1
7
0,79047619
8 BKSWBank Kesawan
Rp
2.411.792.028.270
Rp
2.589.915.470.255
0,93122423
28,58264635
51,2200
-
0
3
0,447619048
9 BMRI Bank Mandiri
Rp
407.704.515.000.000
Rp
449.774.551.000.000
0,90646417
33,73976758
66,6800
PWC
1
7
0,704761905
10 MAYABank Mayapada
Rp
8.618.888.408.000
Rp
10.102.287.635.000
0,85316205
29,94378301
24,4300
-
0
4
0,2
11 MEGA Bank Mega
Rp
47.230.741.000.000
Rp
51.596.960.000.000
0,91537837
31,57448387
57,8200
KPMG
1
4
0,523809524
12 BCIC Bank Mutiara/century
Rp
10.009.692.000.000
Rp
10.783.886.000.000
0,92820825
30,0090741
99,9960
-
0
3
0,504761905
13 BBNI Bank Negara Indonesia
Rp
215.431.004.000.000
Rp
248.580.529.000.000
0,86664472
33,14678797
58,8400
EY
1
7
0,733333333
14 NISP Bank OCBC NISP
Rp
39.942.316.000.000
Rp
44.474.822.000.000
0,89808827
31,42594435
81,9000
PWC
1
9
0,752380952
15 BSWD Bank of India Indonesia/swadesi
Rp
1.251.616.532.338
Rp
1.570.331.769.489
0,79703955
28,08230803
76,0000
Deloitte
1
5
0,495238095
16 BBNP Nusantara Parahyangan
Rp
4.766.886.922.000
Rp
5.282.255.159.000
0,90243405
29,29537424
60,3100
-
0
5
0,352380952
17 PNBN Bank Pan Indonesia
Rp
95.635.577.000.000
Rp
108.947.955.000.000
0,87780975
32,32189141
44,6800
Deloitte
1
4
0,419047619
18 BNLI Bank Permata
Rp
65.829.724.000.000
Rp
73.813.440.000.000
0,89183926
31,93256194
44,5150
KPMG
1
9
0,657142857
19 BBRI Bank Rakyat Indonesia
Rp
367.612.492.000.000
Rp
404.285.602.000.000
0,90928910
33,63314268
56,7500
EY
1
7
0,714285714
20 BVIC Bank Victoria International
Rp
9.562.162.742.000
Rp
10.304.852.773.000
0,92792813
29,96363604
38,0100
-
0
3
0,371428571
No. Kode
Nama Bank (2010)
penjualan 2006 penjualan 2007 penjualan 2008 penjualan 2009 penjualan 2010 penjualan 2010 1 AGRO Bank Agroniaga Rp 361.260.782.000 Rp 344.706.331.000 Rp 334.005.515.000 Rp 354.824.154.000 Rp 367.158.393.000 Rp 347.042.389.000 2 INPC Bank Artha Graha Internasional Rp 1.272.561.471.885 Rp 1.087.858.101.278 Rp 1.202.911.364.033 Rp 1.612.138.625.356 Rp 1.505.177.610.345 Rp 1.544.765.737.830 3 BBKP Bank Bukopin Rp 3.063.756.000.000 Rp 3.205.929.000.000 Rp 3.371.830.000.000 Rp 3.687.295.000.000 Rp 3.832.626.000.000 Rp 4.617.461.000.000 4 BNBA Bank Bumi Artha Rp 183.791.477.652 Rp 181.264.752.231 Rp 210.117.341.559 Rp 219.653.252.321 Rp 239.141.403.867 Rp 264.371.589.040 5 BABP Bank Bumiputera Indonesia Rp 654.985.131.000 Rp 725.420.994.000 Rp 706.862.362.000 Rp 750.381.499.000 Rp 829.934.862.000 Rp 823.520.951.000 6 BACA Bank Capital Indonesia Rp 19.354.781.000 Rp 82.138.387.000 Rp 174.954.607.000 Rp 239.507.485.000 Rp 343.229.755.000 Rp 385.805.000.000 7 BBCA Bank Central Asia Rp 17.151.390.000.000 Rp 16.327.398.000.000 Rp 19.301.181.000.000 Rp 22.931.153.000.000 Rp 20.660.602.000.000 Rp 24.566.852.000.000 8 BNGA Bank CIMB Niaga Rp 5.321.683.000.000 Rp 5.053.465.000.000 Rp 10.051.482.000.000 Rp 11.311.112.000.000 Rp 12.448.430.000.000 Rp 14.791.294.000.000 9 BDMN Bank Danamon Indonesia Rp 11.684.007.000.000 Rp 13.471.200.000.000 Rp 16.118.989.000.000 Rp 17.666.110.000.000 Rp 14.417.745.000.000 Rp 16.882.491.000.000 10 BEKS BankPundi Ind/eksekutif intern Rp 189.861.343.008 Rp 175.353.275.551 Rp 176.860.866.392 Rp 185.911.317.406 Rp 115.744.000.000 Rp 515.943.000.000 11 SDRA Bank Himpunan Saudara 1906 Rp 157.022.973.202 Rp 215.732.214.472 Rp 302.924.908.891 Rp 343.023.808.950 Rp 452.514.133.525 Rp 585.141.000.000 12 BNII Bank International Indonesia Rp 6.202.694.000.000 Rp 5.547.373.000.000 Rp 5.942.647.000.000 Rp 6.231.908.000.000 Rp 6.549.898.000.000 Rp 8.135.520.000.000 13 BKSW Bank Kesawan Rp 212.520.812.012 Rp 227.790.564.195 Rp 208.337.970.204 Rp 217.219.934.516 Rp 231.272.462.606 Rp 294.564.000.000 14 BMRI Bank Mandiri Rp 26.261.106.000.000 Rp 23.928.549.000.000 Rp 27.336.237.000.000 Rp 32.598.964.000.000 Rp 33.931.650.000.000 Rp 37.730.019.000.000 15 MAYA Bank Mayapada Rp 482.814.794.000 Rp 497.385.039.000 Rp 630.883.506.000 Rp 918.893.031.000 Rp 1.051.114.145.000 Rp 1.267.878.652.000 16 MEGA Bank Mega Rp 3.037.829.000.000 Rp 3.343.898.000.000 Rp 3.699.937.000.000 Rp 3.737.455.000.000 Rp 4.090.908.000.000 Rp 5.191.379.000.000 17 BCIC Bank Mutiara/cetury Rp 1.338.307.000.000 Rp 1.167.954.000.000 Rp 616.770.000.000 Rp 556.820.000.000 Rp 715.423.000.000 Rp 1.058.443.000.000 18 BBNI Bank Negara Indonesia Rp 14.938.397.000.000 Rp 14.877.720.000.000 Rp 16.628.139.000.000 Rp 19.446.766.000.000 Rp 18.837.397.000.000 Rp 20.691.796.000.000 19 NISP Bank OCBC NISP Rp 2.540.496.000.000 Rp 2.623.282.000.000 Rp 2.785.731.000.000 Rp 3.367.537.000.000 Rp 3.331.821.000.000 Rp 4.187.166.000.000 20 BSWD Bank of India Indonesia/swadesi Rp 115.519.315.724 Rp 104.457.678.944 Rp 126.819.333.274 Rp 159.217.148.142 Rp 167.356.311.294 Rp 177.633.691.334 21 BBNP Nusantara Parahyangan Rp 352.659.371.395 Rp 334.163.400.000 Rp 315.999.975.000 Rp 391.112.380.000 Rp 436.289.710.000 Rp 612.590.518.000 22 PNBN Bank Pan Indonesia Rp 3.901.526.000.000 Rp 4.349.268.000.000 Rp 6.011.625.000.000 Rp 7.375.667.000.000 Rp 8.183.967.000.000 Rp 9.945.650.000.000 23 BNLI Bank Permata Rp 4.588.209.000.000 Rp 4.096.153.000.000 Rp 4.841.508.000.000 Rp 6.069.599.000.000 Rp 5.915.777.000.000 Rp 7.707.960.000.000 24 BBRI Bank Rakyat Indonesia Rp 21.070.537.000.000 Rp 23.240.631.000.000 Rp 28.096.633.000.000 Rp 35.334.131.000.000 Rp 44.615.162.000.000 Rp 48.164.348.000.000 25 BVIC Bank Victoria International Rp 275.841.152.000 Rp 348.011.932.000 Rp 523.425.510.000 Rp 623.128.878.000 Rp 726.442.883.000 Rp 850.905.933.000 26 MCOR Bank Windu Kentjana Rp 81.365.000.000 Rp 101.444.000.000 Rp 204.737.000.000 Rp 252.744.000.000 Rp 337.211.000.000 Rp 490.312.000.000 No. Kode NAMA BANK (2011)
pertumbuhan pertumbuhan pertumbuhan pertumbuhan pertumbuhan rata-rata
2007 2008 2009 2010 2011 pertumbuhan
1 AGRO Bank Agroniaga -4,582410221 -3,104328246 6,23302253 3,476155403 -5,478835397 -0,691279186
2 INPC Bank Artha Graha Internasional -14,5142985 10,57612777 34,01973525 -6,634728139 2,630129974 5,215393271
3 BBKP Bank Bukopin 4,640480508 5,174818282 9,355898726 3,941398776 20,47773511 8,71806628
4 BNBA Bank Bumi Artha -1,374778338 15,91737443 4,538373982 8,87223446 10,55032076 7,700705059
5 BABP Bank Bumiputera Indonesia 10,75381099 -2,558325738 6,156663495 10,60172234 -0,772821012 4,836210015
6 BACA Bank Capital Indonesia 324,3829315 112,9998085 36,8969295 43,30648372 12,40429898 105,9980904
7 BBCA Bank Central Asia -4,804228695 18,21345324 18,80699425 -9,901599802 18,9067579 8,244275377
8 BNGA Bank CIMB Niaga -5,040097277 98,90277265 12,53178387 10,05487347 18,82055809 27,05397816
9 BDMN Bank Danamon Indonesia 15,29606239 19,65518291 9,598126781 -18,38755108 17,09522536 8,651409272
10 BEKS BankPundi Ind/eksekutif intern -7,641401471 0,859744899 5,117271672 -37,74235931 345,7621993 61,27109103
11 SDRA Bank Himpunan Saudara 1906 37,38895021 40,41709516 13,23724094 31,9191618 29,3088893 30,45426748
12 BNII Bank International Indonesia -10,56510284 7,125426756 4,867544715 5,102610629 24,20834645 6,147765142
13 BKSW Bank Kesawan 7,185062036 -8,539683836 4,263247983 6,469262649 27,36665519 7,348908805
14 BMRI Bank Mandiri -8,882173508 14,24109753 19,25183411 4,088123782 11,19417712 7,978611807
15 MAYA Bank Mayapada 3,017771034 26,84006485 45,651776 14,38917366 20,62235658 22,10422842
16 MEGA Bank Mega 10,0752544 10,64742405 1,014017266 9,457050319 26,9004094 11,61883109
17 BCIC Bank Mutiara/cetury -12,72899268 -47,19226956 -9,719992866 28,48371107 47,94645965 1,357783124
18 BBNI Bank Negara Indonesia -0,406181466 11,76537131 16,95094683 -3,133523589 9,84424228 7,004171071
19 NISP Bank OCBC NISP 3,258655003 6,192586234 20,88521828 -1,060597107 25,67199739 10,98957196
20 BSWD Bank of India Indonesia/swadesi -9,575573324 21,40738197 25,5464321 5,111989033 6,141017306 9,726249418
21 BBNP Nusantara Parahyangan -5,244712858 -5,435492038 23,7697503 11,5509844 40,40911439 13,00992884
22 PNBN Bank Pan Indonesia 11,47607372 38,22153521 22,69007132 10,95900886 21,52602766 20,97454335
23 BNLI Bank Permata -10,72435889 18,19646385 25,36587774 -2,534302513 30,29497224 12,11973048
24 BBRI Bank Rakyat Indonesia 10,29918696 20,8944499 25,75930717 26,26647589 7,955111762 18,23490634
25 BVIC Bank Victoria International 26,1638916 50,40447234 19,04824394 16,57987756 17,13321899 25,86594089
26 MCOR Bank Windu Kentjana 24,67768697 101,8226805 23,44813102 33,41998227 45,40213694 45,75412354
konsentrasi kpkl ukuran DK KICG total hutang total aset debt/asset lntotal aset saham terbesar (%) KAP big four KODE jumlah DK N/105 1 AGRO Bank Agroniaga Rp 3.133.539.177.000 Rp 3.481.155.340.000 0,90014345 28,87838535 79,78000 EY 1 4 0,523809524 2 INPC Bank Artha Graha Internasional Rp 18.031.095.213.642 Rp 19.185.436.308.366 0,93983243 30,58517258 47,38000 - 0 6 0,504761905 3 BBKP Bank Bukopin Rp 52.809.369.000.000 Rp 57.183.463.000.000 0,92350771 31,67728586 38,94000 EY 1 6 0,638095238 4 BNBA Bank Bumi Artha Rp 2.487.017.345.930 Rp 2.963.148.453.513 0,83931581 28,71727349 45,45000 Deloitte 1 3 0,361904762 5 BABP Bank Bumiputera Indonesia Rp 6.676.733.346.000 Rp 7.299.826.427.000 0,91464275 29,61887169 69,90000 EY 1 5 0,495238095 6 BACA Bank Capital Indonesia Rp 4.086.151.000.000 Rp 4.694.939.000.000 0,87033101 29,17750624 38,59000 - 0 3 0,514285714 7 BBCA Bank Central Asia Rp 339.165.506.000.000 Rp 381.908.353.000.000 0,88808088 33,57620178 49,64000 EY 1 5 0,647619048 8 BNGA Bank CIMB Niaga Rp 148.431.639.000.000 Rp 166.801.130.000.000 0,88987190 32,74782338 96,92000 PWC 1 8 0,828571429 9 BDMN Bank Danamon Indonesia Rp 116.097.931.000.000 Rp 141.934.432.000.000 0,81796876 32,58638632 67,37000 KPMG 1 8 0,771428571 10 BEKS BankPundi Ind/eksekutif intern Rp 5.529.798.000.000 Rp 5.993.039.000.000 0,92270349 29,42161974 69,81000 - 0 3 0,523809524 11 SDRA Bank Himpunan Saudara 1906 Rp 4.612.588.000.000 Rp 5.085.762.000.000 0,90696104 29,25746599 52,92000 PWC 1 4 0,6 12 BNII Bank International Indonesia Rp 86.965.108.000.000 Rp 94.919.111.000.000 0,91620230 32,18404618 54,33000 EY 1 7 0,8 13 BKSW Bank Kesawan Rp 2.701.244.000.000 Rp 3.593.617.000.000 0,75167832 28,91018033 69,59000 KPMG 1 6 0,466666667 14 BMRI Bank Mandiri Rp 451.379.750.000.000 Rp 551.891.704.000.000 0,81787740 33,94437295 60,00000 PWC 1 7 0,752380952 15 MAYA Bank Mayapada Rp 11.287.605.436.000 Rp 12.951.201.230.000 0,87154892 30,19220966 24,43000 - 0 6 0,361904762 16 MEGA Bank Mega Rp 57.032.639.000.000 Rp 61.909.027.000.000 0,92123301 31,75668712 57,82000 KPMG 1 3 0,60952381 17 BCIC Bank Mutiara/cetury Rp 12.125.300.000.000 Rp 13.127.198.000.000 0,92367770 30,20570738 99,99600 - 0 4 0,685714286 18 BBNI Bank Negara Indonesia Rp 261.215.137.000.000 Rp 299.058.161.000.000 0,87345932 33,33165919 58,84000 EY 1 7 0,714285714 19 NISP Bank OCBC NISP Rp 53.244.018.000.000 Rp 59.834.397.000.000 0,88985635 31,72260181 85,06000 PWC 1 7 0,819047619 20 BSWD Bank of India Indonesia/swadesi Rp 1.733.939.415.500 Rp 2.080.427.739.215 0,83345332 28,36359463 76,00000 - 0 5 0,4 21 BBNP Nusantara Parahyangan Rp 5.989.736.169.000 Rp 6.572.646.723.000 0,91131266 29,51393772 60,31000 - 0 5 0,4 22 PNBN Bank Pan Indonesia Rp 108.866.048.000.000 Rp 124.754.179.000.000 0,87264450 32,45736635 45,46000 Deloitte 1 4 0,666666667 23 BNLI Bank Permata Rp 92.187.794.000.000 Rp 101.324.002.000.000 0,90983175 32,24934444 44,51500 KPMG 1 9 0,695238095 24 BBRI Bank Rakyat Indonesia Rp 420.078.955.000.000 Rp 469.899.284.000.000 0,89397658 33,7835395 56,75000 EY 1 6 0,761904762 25 BVIC Bank Victoria International Rp 10.590.449.297.000 Rp 11.802.562.942.000 0,89730081 30,09933782 35,16000 - 0 3 0,657142857 26 MCOR Bank Windu Kentjana Rp 5.895.160.000.000 Rp 6.452.794.000.000 0,91358255 29,49553433 67,06000 - 0 3 0,542857143 No. Kode NAMA BANK (2011)
penjualan 2007 penjualan 2008 penjualan 2009 penjualan 2010 penjualan 2011 penjualan 2012 1 AGRO Bank Agroniaga Rp344.706.331.000 Rp 334.005.515.000 Rp 354.824.154.000 Rp 367.158.393.000 Rp 347.042.389.000 Rp 316.495.383.000 2 INPC Bank Artha Graha Internasional Rp1.087.858.101.278 Rp 1.202.911.364.033 Rp 1.612.138.625.356 Rp 1.505.177.610.345 Rp 1.544.765.737.830 Rp 933.580.000.000 3 BBKP Bank Bukopin Rp3.205.929.000.000 Rp 3.371.830.000.000 Rp 3.687.295.000.000 Rp 3.832.626.000.000 Rp 4.617.461.000.000 Rp 5.126.381.000.000 4 BNBA Bank Bumi Artha Rp181.264.752.231 Rp 210.117.341.559 Rp 219.653.252.321 Rp 239.141.403.867 Rp 264.371.589.040 Rp 311.555.668.398 5 BABP Bank Bumiputera Indonesia Rp725.420.994.000 Rp 706.862.362.000 Rp 750.381.499.000 Rp 829.934.862.000 Rp 823.520.951.000 Rp 688.882.757.000 6 BACA Bank Capital Indonesia Rp82.138.387.000 Rp 174.954.607.000 Rp 239.507.485.000 Rp 343.229.755.000 Rp 385.805.000.000 Rp 431.486.000.000 7 BBCA Bank Central Asia Rp 16.327.398.000.000 Rp 19.301.181.000.000 Rp 22.931.153.000.000 Rp 20.660.602.000.000 Rp 24.566.852.000.000 Rp 28.885.290.000.000 8 BNGA Bank CIMB Niaga Rp5.053.465.000.000 Rp 10.051.482.000.000 Rp 11.311.112.000.000 Rp 12.448.430.000.000 Rp 14.791.294.000.000 Rp 16.195.571.000.000 9 BDMN Bank Danamon Indonesia Rp 13.471.200.000.000 Rp 16.118.989.000.000 Rp 17.666.110.000.000 Rp 14.417.745.000.000 Rp 16.882.491.000.000 Rp 18.858.281.000.000 10 BAEK Bank Ekonomi Raharja Rp1.331.336.134.000 Rp 1.536.199.354.000 Rp 1.721.546.000.000 Rp 1.466.029.000.000 Rp 1.532.605.000.000 Rp 1.710.211.000.000 11 BEKS Bank Pundi Indonesia/eks intern Rp175.353.275.551 Rp 176.860.866.392 Rp 185.911.317.406 Rp 115.744.000.000 Rp 515.943.000.000 Rp 1.490.694.000.000 12 SDRA Bank Himpunan Saudara 1906 Rp215.732.214.472 Rp 302.924.908.891 Rp 343.023.808.950 Rp 452.514.133.525 Rp 585.141.000.000 Rp 801.920.000.000 13 BNII Bank International Indonesia Rp5.547.373.000.000 Rp 5.942.647.000.000 Rp 6.231.908.000.000 Rp 6.549.898.000.000 Rp 8.135.520.000.000 Rp 9.482.583.000.000 14 BKSW Bank Kesawan Rp227.790.564.195 Rp 208.337.970.204 Rp 217.219.934.516 Rp 231.272.462.606 Rp 294.564.000.000 Rp 336.359.000.000 15 BMRI Bank Mandiri Rp 23.928.549.000.000 Rp 27.336.237.000.000 Rp 32.598.964.000.000 Rp 33.931.650.000.000 Rp 37.730.019.000.000 Rp 42.550.442.000.000 16 MEGA Bank Mega Rp3.343.898.000.000 Rp 3.699.937.000.000 Rp 3.737.455.000.000 Rp 4.090.908.000.000 Rp 5.191.379.000.000 Rp 5.581.049.000.000 17 BCIC Bank Mutiara Rp1.167.954.000.000 Rp 616.770.000.000 Rp 556.820.000.000 Rp 715.423.000.000 Rp 1.058.443.000.000 Rp 1.299.553.000.000 18 BBNI Bank Negara Indonesia Rp 14.877.720.000.000 Rp 16.628.139.000.000 Rp 19.446.766.000.000 Rp 18.837.397.000.000 Rp 20.691.796.000.000 Rp 22.704.515.000.000 19 NISP Bank OCBC NISP Rp2.623.282.000.000 Rp 2.785.731.000.000 Rp 3.367.537.000.000 Rp 3.331.821.000.000 Rp 4.187.166.000.000 Rp 4.924.182.000.000 20 BSWD Bank of India Indonesia/swadesi Rp104.457.678.944 Rp 126.819.333.274 Rp 159.217.148.142 Rp 167.356.311.294 Rp 177.633.691.334 Rp 203.913.520.703 21 BBNP Nusantara Parahyangan Rp334.163.400.000 Rp 315.999.975.000 Rp 391.112.380.000 Rp 436.289.710.000 Rp 612.590.518.000 Rp 735.796.339.000 22 PNBN Bank Pan Indonesia Rp4.349.268.000.000 Rp 6.011.625.000.000 Rp 7.375.667.000.000 Rp 8.183.967.000.000 Rp 9.945.650.000.000 Rp 11.498.857.000.000 23 BNLI Bank Permata Rp4.096.153.000.000 Rp 4.841.508.000.000 Rp 6.069.599.000.000 Rp 5.915.777.000.000 Rp 7.707.960.000.000 Rp 9.185.865.000.000 24 BBRI Bank Rakyat Indonesia Rp 23.240.631.000.000 Rp 28.096.633.000.000 Rp 35.334.131.000.000 Rp 44.615.162.000.000 Rp 48.164.348.000.000 Rp 49.610.421.000.000 25 BTPN Bank Tabungan Pensiunan Nasional Rp1.684.337.000.000 Rp 2.387.998.000.000 Rp 3.607.548.000.000 Rp 5.604.781.000.000 Rp 7.465.651.000.000 Rp 9.292.972.000.000 26 BVIC Bank Victoria International Rp348.011.932.000 Rp 523.425.510.000 Rp 623.128.878.000 Rp 726.442.883.000 Rp 850.905.933.000 Rp 1.117.271.941.000 27 MCOR Bank Windu Kentjana Rp101.444.000.000 Rp 204.737.000.000 Rp 252.744.000.000 Rp 337.211.000.000 Rp 490.312.000.000 Rp 598.070.000.000 NO. KODE NAMA BANK (2012)
pertumbuhan pertumbuhan pertumbuhan pertumbuhan pertumbuhan rata-rata
2008 2009 2010 2011 2012 pertumbuhan
1 AGRO Bank Agroniaga -3,10432825 6,23302253 3,476155403 -5,4788354 -8,80209651 -1,535216444 2 INPC Bank Artha Graha Internasional 10,57612777 34,01973525 -6,63472814 2,630129974 -39,5649465 0,20526367 3 BBKP Bank Bukopin 5,174818282 9,355898726 3,941398776 20,47773511 11,02164155 9,994298488 4 BNBA Bank Bumi Artha 15,91737443 4,538373982 8,87223446 10,55032076 17,84763617 11,54518796 5 BABP Bank Bumiputera Indonesia -2,55832574 6,156663495 10,60172234 -0,77282101 -16,3490915 -0,584370488 6 BACA Bank Capital Indonesia 112,9998085 36,8969295 43,30648372 12,40429898 11,84043753 43,48959164 7 BBCA Bank Central Asia 18,21345324 18,80699425 -9,9015998 18,9067579 17,57831243 12,7207836 8 BNGA Bank CIMB Niaga 98,90277265 12,53178387 10,05487347 18,82055809 9,493942856 29,96078619 9 BDMN Bank Danamon Indonesia 19,65518291 9,598126781 -18,3875511 17,09522536 11,70319001 7,932834796 10 BAEK Bank Ekonomi Raharja 15,38779086 12,06527301 -14,8422987 4,541247138 11,58850454 5,748103365 11 BEKS Bank Pundi Indonesia/eks intern 0,859744899 5,117271672 -37,7423593 345,7621993 188,9261023 100,5845918 12 SDRA Bank Himpunan Saudara 1906 40,41709516 13,23724094 31,9191618 29,3088893 37,04730996 30,38593943 13 BNII Bank International Indonesia 7,125426756 4,867544715 5,102610629 24,20834645 16,5577984 11,57234539 14 BKSW Bank Kesawan -8,53968384 4,263247983 6,469262649 27,36665519 14,18876713 8,749649823 15 BMRI Bank Mandiri 14,24109753 19,25183411 4,088123782 11,19417712 12,77609481 12,31026547
16 MEGA Bank Mega 10,64742405 1,014017266 9,457050319 26,9004094 7,506098091 11,10499983
17 BCIC Bank Mutiara -47,1922696 -9,71999287 28,48371107 47,94645965 22,77968677 8,459519012 18 BBNI Bank Negara Indonesia 11,76537131 16,95094683 -3,13352359 9,84424228 9,727135334 9,030834432 19 NISP Bank OCBC NISP 6,192586234 20,88521828 -1,06059711 25,67199739 17,60178603 13,85819816 20 BSWD Bank of India Indonesia/swadesi 21,40738197 25,5464321 5,111989033 6,141017306 14,79439467 14,60024302 21 BBNP Nusantara Parahyangan -5,43549204 23,7697503 11,5509844 40,40911439 20,1122638 18,08132417 22 PNBN Bank Pan Indonesia 38,22153521 22,69007132 10,95900886 21,52602766 15,61694811 21,80271823 23 BNLI Bank Permata 18,19646385 25,36587774 -2,53430251 30,29497224 19,17375025 18,09935231 24 BBRI Bank Rakyat Indonesia 20,8944499 25,75930717 26,26647589 7,955111762 3,002372211 16,77554339 25 BTPN Bank Tabungan Pensiunan Nasional 41,7767347 51,06997577 55,36261749 33,20147567 24,47637855 41,17743644 26 BVIC Bank Victoria International 50,40447234 19,04824394 16,57987756 17,13321899 31,3038137 26,89392531 27 MCOR Bank Windu Kentjana 101,8226805 23,44813102 33,41998227 45,40213694 21,97743478 45,2140731
ukuran perusahaan konsentrasi kpkl ukuran DK KICG total hutang total aset debt/assets lntotal aset kpkl terbesar KAP big four KODE jumlah DK N/105 1 AGRO Bank Agroniaga Rp 3.668.215.679.000 Rp 4.040.140.235.000 0,90794266 29,02730052 79,780000 EY 1 4 0,60952381 2 INPC Bank Artha Graha Internasional Rp 18.621.443.000.000 Rp 20.558.770.000.000 0,90576640 30,65430873 47,380000 - 0 5 0,619047619 3 BBKP Bank Bukopin Rp 60.693.088.000.000 Rp 65.689.830.000.000 0,92393431 31,81596523 39,310000 EY 1 5 0,733333333 4 BNBA Bank Bumi Artha Rp 2.961.011.241.954 Rp 3.483.516.588.857 0,85000636 28,87906341 45,450000 EY 1 3 0,419047619 5 BABP Bank Bumiputera Indonesia Rp 6.719.963.698.000 Rp 7.433.803.459.000 0,90397382 29,63705875 69,900000 EY 1 4 0,504761905 6 BACA Bank Capital Indonesia Rp 5.008.389.000.000 Rp 5.666.177.000.000 0,88390973 29,36553576 38,840000 - 0 3 0,542857143 7 BBCA Bank Central Asia Rp 390.067.244.000.000 Rp 442.994.197.000.000 0,88052450 33,72457779 47,150000 KPMG 1 5 0,904761905 8 BNGA Bank CIMB Niaga Rp 174.760.569.000.000 Rp 197.412.481.000.000 0,88525593 32,91631647 96,920000 PWC 1 8 0,761904762 9 BDMN Bank Danamon Indonesia Rp 127.057.997.000.000 Rp 155.791.308.000.000 0,81556538 32,67953846 67,370000 EY 1 8 0,847619048 10 BAEK Bank Ekonomi Raharja Rp 22.682.197.000.000 Rp 25.365.299.000.000 0,89422155 30,86440317 98,940000 KPMG 1 3 0,542857143 11 BEKS Bank Pundi Indonesia/eks intern Rp 7.028.754.000.000 Rp 7.682.938.000.000 0,91485237 29,67002314 67,850000 - 0 4 0,628571429 12 SDRA Bank Himpunan Saudara 1906 Rp 7.083.402.000.000 Rp 7.621.309.000.000 0,92942065 29,66196926 52,920000 PWC 1 3 0,6 13 BNII Bank International Indonesia Rp 106.105.415.000.000 Rp 115.772.908.000.000 0,91649607 32,3826517 54,330000 EY 1 7 0,838095238 14 BKSW Bank Kesawan Rp 3.781.586.000.000 Rp 4.644.654.000.000 0,81418035 29,166738 69,590000 KPMG 1 6 0,514285714 15 BMRI Bank Mandiri Rp 518.705.769.000.000 Rp 635.618.708.000.000 0,81606435 34,08561998 60,000000 PWC 1 7 0,752380952 16 MEGA Bank Mega Rp 58.956.287.000.000 Rp 65.219.108.000.000 0,90397261 31,80877361 57,820000 EY 1 3 0,495238095 17 BCIC Bank Mutiara Rp 13.996.145.000.000 Rp 15.240.091.000.000 0,91837673 30,35495064 99,996000 - 0 3 0,733333333 18 BBNI Bank Negara Indonesia Rp 289.778.215.000.000 Rp 333.303.506.000.000 0,86941244 33,44007462 58,840000 PWC 1 7 0,780952381 19 NISP Bank OCBC NISP Rp 70.190.261.000.000 Rp 79.141.737.000.000 0,88689311 32,0022615 85,080000 PWC 1 8 0,828571429 20 BSWD Bank of India Indonesia/swadesi Rp 2.166.971.906.790 Rp 2.540.740.993.910 0,85288973 28,56347688 76,000000 - 0 5 0,419047619 21 BBNP Nusantara Parahyangan Rp 7.550.948.827.000 Rp 8.212.208.488.000 0,91947846 29,736643 60,310000 - 0 4 0,371428571 22 PNBN Bank Pan Indonesia Rp 131.144.850.000.000 Rp 148.792.615.000.000 0,88139354 32,63357461 45,940000 DELOITTE 1 4 0,752380952 23 BNLI Bank Permata Rp 119.303.061.000.000 Rp 131.798.595.000.000 0,90519221 32,51229608 44,560000 KPMG 1 9 0,733333333 24 BBRI Bank Rakyat Indonesia Rp 486.455.011.000.000 Rp 551.336.790.000.000 0,88231916 33,94336697 56,750000 EY 1 8 0,857142857 25 BTPN Bank Tabungan Pensiunan Nasional Rp 51.356.205.000.000 Rp 59.090.132.000.000 0,86911644 31,71008506 57,870000 PWC 1 6 0,59047619 26 BVIC Bank Victoria International Rp 12.883.648.176.000 Rp 14.352.840.454.000 0,89763752 30,29496898 34,860000 - 0 4 0,714285714 27 MCOR Bank Windu Kentjana Rp 5.739.581.000.000 Rp 6.495.246.000.000 0,88365876 29,50209164 66,780000 EY 1 4 0,580952381 NO. KODE NAMA BANK (2012)
penjualan 2013 penjualan 2012 penjualan 2011 penjualan 2010 penjualan 2009 penjualan 2008 1 AGRO Bank Agroniaga Rp 420.623.106.000 Rp 316.495.383.000 Rp 347.042.389.000 Rp 367.158.393.000 Rp 354.824.154.000 Rp 334.005.515.000 2 INPC Bank Artha Graha Internasional Rp 1.940.361.000.000 Rp 933.580.000.000 Rp 1.544.765.737.830 Rp 1.505.177.610.345 Rp 1.612.138.625.356 Rp 1.202.911.364.033 3 BBKP Bank Bukopin Rp 5.950.023.000.000 Rp 5.126.381.000.000 Rp 4.617.461.000.000 Rp 3.832.626.000.000 Rp 3.687.295.000.000 Rp 3.371.830.000.000 4 BABP Bank Bumiputera Indonesia Rp 684.302.327.000 Rp 688.882.757.000 Rp 823.520.951.000 Rp 829.934.862.000 Rp 750.381.499.000 Rp 706.862.362.000 5 BACA Bank Capital Indonesia Rp 553.884.000.000 Rp 431.486.000.000 Rp 385.805.000.000 Rp 343.229.755.000 Rp 239.507.485.000 Rp 174.954.607.000 6 BBCA Bank Central Asia Rp 34.277.149.000.000 Rp 28.885.290.000.000 Rp 24.566.852.000.000 Rp 20.660.602.000.000 Rp 22.931.153.000.000 Rp 19.301.181.000.000 7 BNGABank CIMB Niaga Rp 17.870.203.000.000 Rp 16.195.571.000.000 Rp 14.791.294.000.000 Rp 12.448.430.000.000 Rp 11.311.112.000.000 Rp 10.051.482.000.000 8 BDMNBank Danamon Indonesia Rp 20.130.837.000.000 Rp 18.858.281.000.000 Rp 16.882.491.000.000 Rp 14.417.745.000.000 Rp 17.666.110.000.000 Rp 16.118.989.000.000 9 BAEK Bank Ekonomi Raharja Rp 2.045.697.000.000 Rp 1.710.211.000.000 Rp 1.532.605.000.000 Rp 1.466.029.000.000 Rp 1.721.546.000.000 Rp 1.536.199.354.000 10 BEKS Bank Pundi Indonesia Rp 1.620.706.000.000 Rp 1.490.694.000.000 Rp 515.943.000.000 Rp 115.744.000.000 Rp 185.911.317.406 Rp 176.860.866.392 11 SDRA Bank Himpunan Saudara 1906 Rp 1.023.761.000.000 Rp 801.920.000.000 Rp 585.141.000.000 Rp 452.514.133.525 Rp 343.023.808.950 Rp 302.924.908.891 12 BNII Bank International Indonesia Rp 11.200.357.000.000 Rp 9.482.583.000.000 Rp 8.135.520.000.000 Rp 6.549.898.000.000 Rp 6.231.908.000.000 Rp 5.942.647.000.000 13 BKSWBank Kesawan Rp 506.437.000.000 Rp 336.359.000.000 Rp 294.564.000.000 Rp 231.272.462.606 Rp 217.219.934.516 Rp 208.337.970.204 14 BMRI Bank Mandiri Rp 50.208.842.000.000 Rp 42.550.442.000.000 Rp 37.730.019.000.000 Rp 33.931.650.000.000 Rp 32.598.964.000.000 Rp 27.336.237.000.000 15 MAYABank Mayapada Rp 2.255.017.374.000 Rp 1.563.359.296.000 Rp 1.267.878.652.000 Rp 1.051.114.145.000 Rp 918.893.031.000 Rp 630.883.506.000 16 MEGABank Mega Rp 4.865.437.000.000 Rp 5.581.049.000.000 Rp 5.191.379.000.000 Rp 4.090.908.000.000 Rp 3.737.455.000.000 Rp 3.699.937.000.000 17 BCIC Bank Mutiara Rp 1.322.339.000.000 Rp 1.299.553.000.000 Rp 1.058.443.000.000 Rp 715.423.000.000 Rp 556.820.000.000 Rp 616.770.000.000 18 BBNI Bank Negara Indonesia Rp 26.450.708.000.000 Rp 22.704.515.000.000 Rp 20.691.796.000.000 Rp 18.837.397.000.000 Rp 19.446.766.000.000 Rp 16.628.139.000.000 19 NISP Bank OCBC NISP Rp 6.149.145.000.000 Rp 4.924.182.000.000 Rp 4.187.166.000.000 Rp 3.331.821.000.000 Rp 3.367.537.000.000 Rp 2.785.731.000.000 20 BSWDBank of India Indonesia/swadesi Rp 275.920.901.945 Rp 203.913.520.703 Rp 177.633.691.334 Rp 167.356.311.294 Rp 159.217.148.142 Rp 126.819.333.274 21 BBNP Nusantara Parahyangan Rp 906.461.725.000 Rp 735.796.339.000 Rp 612.590.518.000 Rp 436.289.710.000 Rp 391.112.380.000 Rp 315.999.975.000 22 PNBN Bank Pan Indonesia Rp 12.982.201.000.000 Rp 11.498.857.000.000 Rp 9.945.650.000.000 Rp 8.183.967.000.000 Rp 7.375.667.000.000 Rp 6.011.625.000.000 23 BNLI Bank Permata Rp 13.015.561.000.000 Rp 9.185.865.000.000 Rp 7.707.960.000.000 Rp 5.915.777.000.000 Rp 6.069.599.000.000 Rp 4.841.508.000.000 24 BBRI Bank Rakyat Indonesia Rp 59.461.084.000.000 Rp 49.610.421.000.000 Rp 48.164.348.000.000 Rp 44.615.162.000.000 Rp 35.334.131.000.000 Rp 28.096.633.000.000 25 BBTN Bank Tabungan Negara Rp 10.782.877.000.000 Rp 8.818.579.000.000 Rp 7.556.104.000.000 Rp 6.498.752.000.000 Rp 5.729.941.000.000 Rp 4.567.026.000.000 26 BTPN Bank Tabungan Pensiunan Nasional Rp 10.943.058.000.000 Rp 9.292.972.000.000 Rp 7.465.651.000.000 Rp 5.604.781.000.000 Rp 3.607.548.000.000 Rp 2.387.998.000.000 27 BVIC Bank Victoria International Rp 1.600.960.281.000 Rp 1.117.271.941.000 Rp 850.905.933.000 Rp 726.442.883.000 Rp 623.128.878.000 Rp 523.425.510.000 28 MCORBank Windu Kentjana Rp 649.136.000.000 Rp 598.070.000.000 Rp 490.312.000.000 Rp 337.211.000.000 Rp 252.744.000.000 Rp 204.737.000.000
pertumbuhan pertumbuhan pertumbuhan pertumbuhan pertumbuhan rata-rata
2009 2010 2011 2012 2013 pertumbuhan
1 AGRO Bank Agroniaga 6,23302253 3,476155403 -5,478835397 -8,802096507 32,90023444 5,665696094 2 INPC Bank Artha Graha Internasional 34,01973525 -6,634728139 2,630129974 -39,56494651 107,840892 19,65821653 3 BBKP Bank Bukopin 9,355898726 3,941398776 20,47773511 11,02164155 16,06673402 12,17268164 4 BABP Bank Bumiputera Indonesia 6,156663495 10,60172234 -0,772821012 -16,34909152 -0,664907047 -0,20568675 5 BACA Bank Capital Indonesia 36,8969295 43,30648372 12,40429898 11,84043753 28,3666214 26,56295422 6 BBCA Bank Central Asia 18,80699425 -9,901599802 18,9067579 17,57831243 18,66645272 12,8113835 7 BNGA Bank CIMB Niaga 12,53178387 10,05487347 18,82055809 9,493942856 10,34006149 12,24824396 8 BDMNBank Danamon Indonesia 9,598126781 -18,38755108 17,09522536 11,70319001 6,747995748 5,351397364 9 BAEK Bank Ekonomi Raharja 12,06527301 -14,84229872 4,541247138 11,58850454 19,61664379 6,593873951 10 BEKS Bank Pundi Indonesia 5,117271672 -37,74235931 345,7621993 188,9261023 8,72157532 102,1569579 11 SDRA Bank Himpunan Saudara 1906 13,23724094 31,9191618 29,3088893 37,04730996 27,66373204 27,83526681 12 BNII Bank International Indonesia 4,867544715 5,102610629 24,20834645 16,5577984 18,11504313 13,77026866 13 BKSWBank Kesawan 4,263247983 6,469262649 27,36665519 14,18876713 50,5644267 20,57047193 14 BMRI Bank Mandiri 19,25183411 4,088123782 11,19417712 12,77609481 17,99840293 13,06172655
15 MAYABank Mayapada 45,651776 14,38917366 20,62235658 23,30512021 44,24178625 29,64204254
16 MEGABank Mega 1,014017266 9,457050319 26,9004094 7,506098091 -12,82217734 6,411079547
ukuran perusahaan konstrasi kpkl ukuran DK KICG total hutang total aset debt/assets lntotal aset % terbesar KAP big four KODE jumlah DK N/105 1 AGRO Bank Agroniaga Rp 4.287.163.502.000 Rp 5.124.070.015.000 0,83667153 29,26497016 80,4300 EY 1 5 0,628571429 2 INPC Bank Artha Graha Internasional Rp 18.576.759.000.000 Rp 21.188.582.000.000 0,87673441 30,68448357 48,8300 - 0 6 0,657142857 3 BBKP Bank Bukopin Rp 63.244.294.000.000 Rp 69.457.663.000.000 0,91054451 31,87173852 39,5500 EY 1 6 0,819047619 4 BABP Bank Bumiputera Indonesia Rp 7.401.987.801.000 Rp 8.165.865.135.000 0,90645482 29,73098379 69,9000 EY 1 2 0,485714286 5 BACA Bank Capital Indonesia Rp 6.232.886.000.000 Rp 7.139.276.000.000 0,87304175 29,59663249 38,8300 - 0 3 0,542857143 6 BBCA Bank Central Asia Rp 430.893.993.000.000 Rp 496.304.573.000.000 0,86820476 33,83821091 50,8300 KPMG 1 5 0,866666667 7 BNGABank CIMB Niaga Rp 192.979.722.000.000 Rp 218.866.409.000.000 0,88172380 33,01948266 96,9200 PWC 1 8 0,876190476 8 BDMNBank Danamon Indonesia Rp 152.684.365.000.000 Rp 184.237.348.000.000 0,82873731 32,84724598 67,3700 EY 1 8 0,885714286 9 BAEK Bank Ekonomi Raharja Rp 25.783.974.000.000 Rp 28.750.162.000.000 0,89682882 30,98966452 98,9400 KPMG 1 3 0,685714286 10 BEKS Bank Pundi Indonesia Rp 8.285.208.000.000 Rp 9.003.124.000.000 0,92025923 29,82859274 67,8500 - 0 3 0,628571429 11 SDRA Bank Himpunan Saudara 1906 Rp 7.653.022.000.000 Rp 8.230.842.000.000 0,92979819 29,73890943 52,9200 PWC 1 3 0,59047619 12 BNII Bank International Indonesia Rp 128.138.350.000.000 Rp 140.546.751.000.000 0,91171336 32,5765613 45,0200 EY 1 6 0,885714286 13 BKSWBank Kesawan Rp 9.534.587.000.000 Rp 11.047.615.000.000 0,86304483 30,03323568 69,5900 EY 1 6 0,752380952 14 BMRI Bank Mandiri Rp 596.735.488.000.000 Rp 733.099.762.000.000 0,81398947 34,22830291 60,0000 PWC 1 7 0,752380952 15 MAYABank Mayapada Rp 21.603.247.419.000 Rp 24.015.571.540.000 0,89955167 30,80972355 22,4300 - 0 5 0,419047619 16 MEGABank Mega Rp 60.357.193.000.000 Rp 66.475.698.000.000 0,90795877 31,82785755 57,8200 EY 1 4 0,523809524 17 BCIC Bank Mutiara Rp 13.201.044.000.000 Rp 14.576.094.000.000 0,90566403 30,31040391 99,9960 - 0 3 0,8 18 BBNI Bank Negara Indonesia Rp 338.971.310.000.000 Rp 386.654.815.000.000 0,87667681 33,58855346 58,8400 PWC 1 7 0,733333333 19 NISP Bank OCBC NISP Rp 84.027.985.000.000 Rp 97.524.537.000.000 0,86160865 32,21112512 85,0800 PWC 1 8 0,828571429 20 BSWDBank of India Indonesia/swadesi Rp 3.146.474.324.455 Rp 3.601.335.866.618 0,87369644 28,91232597 76,0000 - 0 5 0,542857143 21 BBNP Nusantara Parahyangan Rp 8.933.337.468.000 Rp 9.985.735.803.000 0,89460984 29,93217877 66,1500 - 0 4 0,419047619 22 PNBN Bank Pan Indonesia Rp 144.097.145.000.000 Rp 164.055.578.000.000 0,87834347 32,73122638 46,0400 DELOITTE 1 4 0,761904762 23 BNLI Bank Permata Rp 151.707.278.000.000 Rp 165.833.922.000.000 0,91481451 32,74200793 44,5600 KPMG 1 8 0,771428571 24 BBRI Bank Rakyat Indonesia Rp 546.855.504.000.000 Rp 626.182.926.000.000 0,87331590 34,07066366 56,7500 EY 1 8 0,914285714 25 BBTN Bank Tabungan Negara Rp 119.612.977.000.000 Rp 131.169.730.000.000 0,91189467 32,50751325 60,1400 EY 1 6 0,704761905 26 BTPN Bank Tabungan Pensiunan Nasional Rp 59.757.008.000.000 Rp 69.664.873.000.000 0,85777818 31,87471733 41,0000 PWC 1 6 0,60952381 27 BVIC Bank Victoria International Rp 17.526.575.899.000 Rp 19.171.351.935.000 0,91420657 30,58443819 34,7200 - 0 4 0,742857143 28 MCORBank Windu Kentjana Rp 6.881.835.000.000 Rp 7.917.214.000.000 0,86922433 29,70006049 66,7400 EY 1 3 0,657142857 No. Kode Nama Bank (2013)
111
LAMPIRAN 3
1.
Uji Asumsi Klasik
a.
Pengujian Normalitas
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized
Residual
,037 118 ,200* ,994 118 ,881
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
b.
Pengujian Multikolerasi
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -1,128 ,205 -5,507 ,000
KI1 ,087 ,058 ,096 1,500 ,136 ,871 1,149
LV1 ,550 ,283 ,128 1,943 ,055 ,834 1,199
UP1 ,049 ,008 ,535 6,252 ,000 ,491 2,038
KK1 ,174 ,058 ,194 3,019 ,003 ,870 1,149
UDK1 ,020 ,007 ,228 2,973 ,004 ,609 1,641
KAP ,045 ,031 ,127 1,477 ,143 ,488 2,050
c.
Pengujian Heteroskedastisitas
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 62,820 6 10,470 1,868 ,093a
Residual 622,155 111 5,605
Total 684,975 117
a. Predictors: (Constant), KAP, KK1, LV1, KI1, UDK1, UP1
b. Dependent Variable: LN_kuadratres
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -3,359 4,487 -,749 ,456
KI1 -,685 1,269 -,052 -,540 ,590
LV1 -9,677 6,204 -,154 -1,560 ,122
UP1 ,266 ,170 ,202 1,566 ,120
KK1 -1,871 1,262 -,144 -1,482 ,141
UDK1 -,139 ,150 -,108 -,932 ,354
KAP -1,291 ,673 -,249 -1,919 ,058
d.
Pengujian Autokorelasi
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 ,747a ,558 ,535 ,11430 1,349
a. Predictors: (Constant), UDK, KK, KI, LV, KAP, UP
b. Dependent Variable: KICG
Pada awal pengujian autokorelasi nilai
durbin watson
sebesar
1,349 dinyatakan belum lolos uji autokorelasi. Jumlah sampel sebelum
pengobatan adalah 119. Nilai
durbin watson
seharusnya berada antara
1,8079<DW<2,1921 sehingga dilakukan pengobatan seperti pada tabel
di bawah ini.
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 ,775a ,601 ,579 ,10807 2,034
c. Predictors : (Constants), KAP, KK1, LV1, KI1, UDK1, UP1 d. Dependent Variable: Unstandardized Residual
Pada tabel di atas menunjukkan hasil pengujian autokorelasi yang
telah lolos pengujian. Sampel pada penelitian ini berjumlah 118 dengan
jumlah variabel independen 6, maka nilai DU adalah 1,8076. Tabel 4.5
menunjukkan nilai
durbin watson
sebesar 2,034 dapat dikatakan lolos
pengujian
autokorelasi.
Nilai
durbin
watson
berada
diantara
2.
Pengujian Hipotesis
a. Predictors: (Constant), KAP, KK1, LV1, KI1, UDK1, UP1
b. Dependent Variable: KICG1
b.
Adjusted
R
2(Koefisien Determinasi)
Model Summary
a. Predictors: (Constant), UDK1, KK1, LV1, KI1, UP1, KAP
