26 perusahaan yang di ranking oleh Nairobi Stock Exchange tahun

(1)

76 Lampiran 1. Kajian Penelitian Terdahulu

No Nama & Tahun

Variabel

Populasi & Sampel Hasil Penelitian & Penjelasan X

(Independen)

Y (Dependen)

1 Abeysekera

(2010) Board size

Intellectual capital disclosure

26 perusahaan yang di ranking oleh Nairobi Stock Exchange tahun 2002-2003

Board size berpengaruh positif terhadap ICD

2 Hidalgo et al

(2011) Board size

Intellectual capital disclosure

100 perusahaan di Mexico tahun 2005-2007

Board size berpengaruh positif terhadap ICD

3 Cerbioni dan Parbonetti (2007)

Board size

Intellectual capital disclosure

54 perusahaan biotechnology yang terdaftar di European stock market tahun 2002-2004

Board size berpengaruh negatif terhadap ICD

4 Rashid et al

(2012) Board size

Intellectual capital disclosure

130 perusahaan yang terdaftar di Bursa Malaysia tahun 2004-2008

Board size berpengaruh positif terhadap ICD

5 Ahmed Haji dan Mohd Ghazali (2013)

Board size

Intellectual capital disclosure

51 perusahaan yang terdaftar di Bursa Malaysia tahun 2008-2010

Board size berpengaruh positif

terhadap ICD

(2)

77 6 Allegrini dan

Greco (2013) Board size Voluntary disclosure

177 perusahaan yang terdaftar di Italian Stock Exchange tahun 2007

Board size berpengaruh positif terhadap voluntary disclosure

7 Whiting dan

Birch (2016) Board size

Intellectual capital disclosure

114 perusahaan New Zealand dan 114 perusahaan Australia yang terdaftar di OSIRIS database tahun 2004-2009

-Board size berpengaruh positif terhadap ICD di Australia

-Board size tidak berpengaruh terhadap ICD di New Zealand

8 Yan (2017) Board size

Intellectual capital disclosure

78 perusahaan yang terdaftar di Financial Times Stock Exchange tahun 2014

Board size tidak berpengaruh terhadap ICD

9 Tejedo-Romero, Araujo dan Emmendoerfer (2017)

Board size

Intellectual capital disclosure

23 perusahaan Spanyol yang terdaftar di Ibex35 stock index tahun 2004-2008

Board size berpengaruh positif

terhadap ICD

(3)

78 10 Li et al (2008) Audit

committee size

Intellectual capital disclosure

100 perusahaan UK yang terdaftar di London Stock Exchange tahun 2004-2005

Audit committee size berpengaruh positif terhadap ICD

11 Mangena dan Pike (2005)

Audit

committee size

Intellectual capital disclosure

262 perusahaan UK yang terdaftar di London Stock Exchange tahun 2001-2002

Audit committee size tidak berpengaruh terhadap ICD

12 Li, Mangena dan Pike (2012)

Audit

committee size

Intellectual capital disclosure

100 perusahaan UK yang terdaftar di London Stock Exchange tahun 2005

Audit committee size berpengaruh positif terhadap ICD

13 Madi, Ishak dan Manaf (2014)

Audit

committee size

Voluntary disclosure

146 perusahaan yang terdaftar di Bursa Malaysia tahun 2009

Audit committee size berpengaruh positif terhadap voluntary disclosure

14 Othman, Ishak, Arif dan Aris (2014)

Audit

committee size

Voluntary disclosure

94 perusahaan yang terdafar di Bursa Malaysia tahun 2011

Audit committee size tidak

berpengaruh terhadap voluntary

disclosure

(4)

79 15 Ahmed Haji

(2015)

Audit

committee size

Intellectual capital disclosure

51 perusahaan yang terdaftar di Bursa Malaysia tahun 2008-2010

Audit committee size berpengaruh positif terhadap ICD

16 Oba et al (2013)

Board size, board nationality diversity

Intellectual capital disclosure

10 perusahaan di Nigeria tahun 2012

-Board size berpengaruh negatif terhadap ICD

-Board nationality diversity berpengaruh positif terhadap ICD

17 Gan, Saleh, Abessi dan Huang (2013)

Audit

committee size, board diversity

Intellectual capital disclosure

100 perusahaan Malaysia tahun 2006-2008

-Audit committee size berpengaruh positif terhadap ICD

-Board diversity tidak berpengaruh terhadap ICD

18 Rasmini et al (2014)

Board nationality diversity

Intellectual capital disclosure

33 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2004-2009

Board nationality diversity berpengaruh positif terhadap ICD

19 Habib dan Azim (2008)

Board size, audit committee size

Value relevance of accounting information

500 perusahaan di Australia tahun 2001-2003

-Board size berpengaruh positif

terhadap value relevance of

accounting information

(5)

80 -Audit committee size berpengaruh positif terhadap value relevance of accounting information

20 Alkdai dan Hanefah (2012)

Board size, board diversity

Value relevance of accounting information

270 perusahaan syariah Malaysia tahun 2007-2009

-Board size tidak berpengaruh terhadap value relevance of accounting information

-Board diversity tidak berpengaruh terhadap value relevance of

accounting information

21 Alfraih et al

(2015) Board size

Value relevance of accounting information

134 perusahaan yang terdaftar di Kuwait Stock Exchange tahun 2010

Board size berpengaruh positif terhadap value relevance of accounting information

22 Almari (2017)

Board size, audit committee size

Value relevance of accounting information

Seluruh bank yang terdaftar di Amman Stock Exchange tahun 2009-2016

-Board size berpengaruh positif

terhadap value relevance of

accounting information

(6)

81 -Audit committee size berpengaruh positif terhadap value relevance of accounting information

23 Hayati et al (2015)

Intellectual capital

Value relevance of accounting information

65 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2013

Intellectual capital berpengaruh positif terhadap value relevance of accounting information

24 Vafaei, Taylor dan Ahmed (2011)

Intellectual capital disclosure

Value relevance

220 perusahaan publik dari Australia (63 perusahaan), Hongkong (49 perusahaan), Singapura (50 perusahaan), Inggris (58 perusahaan) tahun 2005-2006

ICD berpengaruh positif terhadap value relevance

25 Alfaraih dan Alanezi (2011)

Voluntary disclosure

Value relevance of accounting information

119 perusahaan yang terdaftar di Kuwait Stock Exchange tahun 2007

Voluntary disclosure tidak berpengaruh terhadap value

relevance of accounting information

(7)

82 26 Gamerschlag

(2013)

Human capital disclosure

Value relevance (diukur dengan share price)

130 perusahaan terbesar di Jerman

Human capital disclosure

berpengaruh positif terhadap value relevance

27 Motokawa (2015)

Human capital disclosure

Value relevance (diukur dengan share price)

250 perusahaan yang terdaftar di Tokyo Stock Exchange tahun 2012-2013

Human capital disclosure tidak berpengaruh terhadap value relevance

28 Alfraih (2017)

Intellectual capital disclosure

Value relevance of accounting information

182 perusahaan yang terdaftar di Kuwait Stock Exchange tahun 2013

ICD berpengaruh positif terhadap

value relevance of accounting

information

(8)

83 Lampiran 2. Daftar Nama Perusahaan

Sektor Subsektor Kode Nama Perusahaan Tanggal IPO Keuangan Perbankan AGRO Bank Rakyat Indonesia Agro

Niaga Tbk

08 Agustus 2003 Keuangan Perbankan AGRS Bank Agris Tbk

22 Desember

2014 Keuangan Perbankan ARTO Bank Artos Indonesia Tbk 12 Januari

2016 Keuangan Perbankan BABP Bank MNC Internasional Tbk 15 Juli 2002 Keuangan Perbankan BACA Bank Capital Indonesia Tbk 08 Oktober

2007 Keuangan Perbankan BBCA Bank Central Asia Tbk 31 Mei

2000 Keuangan Perbankan BBHI Bank Harda Internasional

Tbk

12 Agustus 2015 Keuangan Perbankan BBKP Bank Bukopin Tbk 10 Juli 2006 Keuangan Perbankan BBMD Bank Mestika Dharma Tbk 08 Juli 2013 Keuangan Perbankan BBNI Bank Negara Indonesia

(Persero) Tbk

25 November

1996 Keuangan Perbankan BBNP Bank Nusantara Parahyangan 10 Januari

2001 Keuangan Perbankan BBRI Bank Rakyat Indonesia

(Persero) Tbk

10 November

2003 Keuangan Perbankan BBTN Bank Tabungan Negara

(Persero) Tbk

17 Desember

2009 Keuangan Perbankan BBYB Bank Yudha Bhakti Tbk 13 Januari

2015 Keuangan Perbankan BCIC Bank J Trust Indonesia Tbk 25 Jun 1997 Keuangan Perbankan BDMN Bank Danamon Indonesia

Tbk

6 Desember 1989 Keuangan Perbankan BEKS Bank Pembangunan Daerah

Bantan Tbk 13 Juli 2001 Keuangan Perbankan BINA Bank Ina Perdana Tbk 16 Januari

2014 Keuangan Perbankan BJBR Bank Jabar Banten Tbk 8 Juli 2010 Keuangan Perbankan BJTM Bank Pembangunan Daerah

Jawa Timur Tbk 12 Juli 2012 Keuangan Perbankan BKSW Bank QNB Indonesia Tbk

21 November

2002

Keuangan Perbankan BMAS Bank Maspion Indonesia Tbk 11 Juli 2013

(9)

84 Keuangan Perbankan BMRI Bank Mandiri (Persero) Tbk 14 Juli 2003 Keuangan Perbankan BNBA Bank Bumi Arta Tbk

31 Desember

1999 Keuangan Perbankan BNGA Bank CIMB Niaga Tbk

29 November

1989 Keuangan Perbankan BNII Bank Maybank Indonesia

Tbk

21 November

1989 Keuangan Perbankan BNLI Bank Permata Tbk 15 Januari

1990 Keuangan Perbankan BSIM Bank Sinar Mas Tbk

13 Desember

2010 Keuangan Perbankan BSWD Bank of India Indonesia Tbk 1 Mei 2002 Keuangan Perbankan BTPN Bank Tabungan Pensiunan

Nasional Tbk

12 Maret 2008 Keuangan Perbankan BVIC Bank Victoria Internasional

Tbk

30 Juni 1999 Keuangan Perbankan DNAR Bank Dinar Indonesia Tbk 11 Juli 2014 Keuangan Perbankan INPC Bank Artha Graha

Internasional Tbk

29 Agustus 1990 Keuangan Perbankan MAYA Bank Mayapada Internasional

Tbk

29 Agustus 1990 Keuangan Perbankan MCOR Bank China Construction

Bank Ind. Tbk 3 Juli 2007 Keuangan Perbankan MEGA Bank Mega Tbk 17 April

2000 Keuangan Perbankan NAGA Bank Mitraniaga Tbk 9 Juli 2013 Keuangan Perbankan NISP Bank OCBC NISP Tbk 20 Oktober

1994 Keuangan Perbankan NOBU Bank Nationalnobu Tbk 20 Mei

2013 Keuangan Perbankan PNBN Bank Pan Indonesia Tbk

29 Desember

1982 Keuangan Perbankan PNBS Bank Panin Syariah Tbk 15 Januari

2014 Keuangan Perbankan SDRA Bank Woori Saudara

Indonesia 1906 Tbk

15 Desember

2006

(10)

85 Lampiran 3. Data Penelitian

Perusahaan Tahun BSC JKA NCBSC CH CE CR EPS CFOA BVEPS PIT AGRO 2011 4 3 0 0,38095 0,65217 0,42857 6,88338 -19,442 71,2646 136,152 AGRO 2012 4 3 0 0,42857 0,6087 0,42857 6,92047 20,7275 76,2481 145,231 AGRO 2013 5 3 0 0,52381 0,73913 0,47619 7,62292 10,9338 85,1136 71,0075 AGRO 2014 5 3 0 0,52381 0,78261 0,47619 6,03924 12,432 90,9892 87,6948 AGRO 2015 4 3 0 0,61905 0,82609 0,47619 6,44084 6,00025 89,2692 111,037 AGRO 2016 4 3 0 0,57143 0,86957 0,57143 8,26995 32,7571 117,528 199,632 AGRS 2015 3 3 0 0,47619 0,47826 0,38095 0,9 -48,332 108,375 140,519 AGRS 2016 3 3 0 0,47619 0,47826 0,38095 0,64 -1,5915 108,921 118,011 ARTO 2016 3 3 0 0,33333 0,26087 0,2381 -27,63 -21,575 1526,1 1445,96 BABP 2011 5 2 0,4 0,47619 0,78261 0,7619 -15,73 -21,704 102,795 -80,11 BABP 2012 4 3 0,2 0,52381 0,78261 0,7619 0,17196 16,3446 117,766 104,735 BABP 2013 5 3 0 0,57143 0,73913 0,7619 -13,485 4,03776 126,021 -253,4 BABP 2014 3 2 0 0,57143 0,78261 0,7619 -5,91 3,07028 82,0375 -91,97 BABP 2015 3 2 0 0,57143 0,82609 0,7619 0,61 -14,624 89,2966 63,9045 BABP 2016 3 4 0 0,57143 0,78261 0,7619 0,51 12,9171 90,3923 109,873 BACA 2011 3 3 0 0,33333 0,56522 0,33333 5,55365 -19,839 121,684 159,498 BACA 2012 3 3 0 0,33333 0,52174 0,28571 9,51277 -63,595 130,952 161,696 BACA 2013 3 3 0 0,33333 0,73913 0,33333 13,6783 -31,303 135,711 131,425 BACA 2014 3 3 0 0,28571 0,69565 0,33333 11,2166 -48,281 145,503 125,841 BACA 2015 3 3 0 0,28571 0,69565 0,38095 14,19 -43,443 164,48 347,532 BACA 2016 3 3 0 0,28571 0,65217 0,38095 13,28 -160,94 186,85 137,758 BBCA 2011 5 3 0 0,57143 0,73913 0,61905 444 515,59 1723,89 5733,36

(11)

86

BBCA 2012 5 3 0 0,61905 0,78261 0,71429 480 492,041 2119,16 6981,51 BBCA 2013 5 3 0 0,66667 0,78261 0,80952 578,604 228,526 2590,37 7156,34 BBCA 2014 5 3 0 0,7619 0,78261 0,7619 669 617,01 3061,78 9892,88 BBCA 2015 5 3 0 0,80952 0,78261 0,85714 731 908,903 3624,8 10274,8 BBCA 2016 5 3 0 0,80952 0,78261 0,85714 836 757,739 4560,25 10240,8 BBHI 2015 3 4 0 0,52381 0,6087 0,38095 -14,56 -48,641 103,005 -93,675 BBHI 2016 3 3 0 0,61905 0,56522 0,47619 1,94 4,01873 104,605 125,57 BBKP 2011 5 3 0 0,57143 0,78261 0,71429 94,67 146,844 548,806 1337,27 BBKP 2012 5 4 0 0,38095 0,78261 0,71429 104,3 127,45 625,364 1659,66 BBKP 2013 5 4 0 0,52381 0,82609 0,71429 116,55 104,475 728,871 1349,03 BBKP 2014 4 4 0 0,57143 0,78261 0,80952 74 90,3196 746,796 1071,8 BBKP 2015 6 5 0 0,61905 0,82609 0,80952 106 93,1979 826,594 1653,11 BBKP 2016 7 5 0 0,66667 0,78261 0,80952 120 163,875 1046,16 1932,65 BBMD 2013 4 4 0 0,38095 0,6087 0,38095 75,3771 123,828 472,108 876,507 BBMD 2014 4 4 0 0,52381 0,69565 0,42857 58 58,3879 518,435 838,939 BBMD 2015 3 3 0 0,57143 0,69565 0,47619 59 8,17593 553,493 1033,58 BBMD 2016 4 3 0 0,57143 0,65217 0,47619 44 -363,1 655,676 639,359 BBNI 2011 7 4 0 0,80952 0,73913 0,85714 312 312,096 2023,37 4655,7 BBNI 2012 7 4 0 0,80952 0,69565 0,85714 377,837 480,22 2331,16 6075,71 BBNI 2013 7 4 0 0,85714 0,73913 0,85714 486 600,468 2553,71 5865,67 BBNI 2014 8 5 0 0,85714 0,73913 0,85714 578 745,217 3167,62 8618,98 BBNI 2015 8 5 0 0,80952 0,78261 0,90476 487 1025,52 4130,85 6508,36 BBNI 2016 8 4 0 0,85714 0,78261 0,90476 610 937,627 4673,65 9228,33 BBNP 2014 4 3 0,2 0,66667 0,65217 0,57143 143 -712,94 1681,51 1565,78

(12)

87

BBNP 2015 4 3 0,2 0,71429 0,65217 0,52381 99 206,173 1766,3 1594,76 BBNP 2016 4 3 0,2 0,71429 0,6087 0,52381 12 109,393 1769,28 2040,59 BBRI 2011 6 6 0 0,7619 0,78261 0,7619 628,91 342,099 2017,68 8010 BBRI 2012 8 6 0 0,7619 0,69565 0,85714 778,93 740,652 2627,04 10654,5 BBRI 2013 8 6 0 0,7619 0,73913 0,85714 865,22 1056,01 3209,01 11068,2 BBRI 2014 7 6 0 0,7619 0,78261 0,85714 981,59 779,041 3953,55 14491,9 BBRI 2015 8 6 0 0,85714 0,78261 0,85714 1030,43 2984,47 4613,13 10968,1 BBRI 2016 9 6 0 0,85714 0,86957 0,85714 1071,51 1111,49 5989,23 13397,8 BBTN 2011 6 2 0 0,66667 0,91304 0,90476 122,085 380,643 796,55 1690,38 BBTN 2012 10 2 0 0,61905 0,91304 0,90476 148 147,809 992,51 2416,68 BBTN 2013 6 3 0 0,61905 0,86957 0,90476 148,321 74,6442 1093,89 1634,3 BBTN 2014 6 2 0 0,61905 0,91304 0,90476 108 244,493 1159,47 1619,96 BBTN 2015 7 3 0 0,80952 0,91304 0,90476 175 321,782 1309,74 2380,9 BBTN 2016 7 3 0 0,71429 0,91304 0,90476 247 162,734 1806,47 3461,68 BBYB 2015 4 4 0 0,61905 0,65217 0,42857 9,88 23,3929 145,313 144,65 BBYB 2016 4 4 0 0,71429 0,65217 0,47619 19,83 -38,111 153,11 243,167 BDMN 2011 8 6 0,364 0,66667 0,91304 0,95238 373,99 23,8989 2662,14 5938,66 BDMN 2012 8 6 0,364 0,66667 0,91304 0,95238 418,57 -460,54 2972,84 6407,18 BDMN 2013 8 6 0,364 0,61905 0,95652 0,90476 421,68 161,702 3260,58 4571,84 BDMN 2014 6 5 0,333 0,80952 0,95652 0,95238 271,69 795,304 3381,33 4134,49 BDMN 2015 9 3 0,333 0,71429 0,95652 0,90476 249,7 991,451 3540,26 2825,2 BDMN 2016 6 4 0,333 0,66667 0,91304 0,95238 278,52 350,333 3750,07 5864,7 BEKS 2011 3 1 0 0,66667 0,65217 0,71429 -5,8229 -18,78 13,4509 -42,245 BEKS 2012 3 3 0 0,66667 0,73913 0,66667 1,37517 15,9019 17,4261 38,1303

(13)

88

BEKS 2013 3 3 0 0,57143 0,73913 0,71429 2,56412 -4,8607 19,1238 27,6748 BEKS 2014 4 3 0 0,57143 0,82609 0,71429 -3,1744 -0,7691 16,9456 -48,425 BEKS 2015 4 1 0 0,61905 0,78261 0,71429 -8,8211 -3,2259 8,2756 -124,32 BEKS 2016 4 1 0 0,57143 0,78261 0,71429 -6,32 -8,68 13,486 -28,963 BINA 2014 3 4 0 0,71429 0,73913 0,7619 5,62109 7,07938 106,394 77,3298 BINA 2015 3 4 0 0,66667 0,82609 0,66667 5,94652 4,49194 112,504 113,264 BINA 2016 3 4 0 0,66667 0,82609 0,7619 5,93785 20,4656 137,314 196,983 BJBR 2011 5 4 0 0,80952 0,95652 0,90476 99,24 104,277 554,299 1412,21 BJBR 2012 6 6 0 0,7619 0,91304 0,95238 123 103,399 616,231 1832,13 BJBR 2013 6 6 0 0,7619 0,86957 0,95238 141,59 184,396 689,359 1735,23 BJBR 2014 7 6 0 0,66667 0,95652 0,90476 115,11 168,585 726,364 1719,43 BJBR 2015 4 5 0 0,80952 0,91304 0,95238 142,02 179,053 795,446 2017,61 BJBR 2016 5 5 0 0,85714 0,95652 0,85714 119,06 131,599 993,352 1843,87 BJTM 2012 4 3 0 0,42857 0,69565 0,42857 56,01 78,1896 367,826 922,596 BJTM 2013 4 3 0 0,57143 0,73913 0,47619 55,26 93,1486 383,348 625,314 BJTM 2014 4 3 0 0,61905 0,78261 0,52381 62,95 94,5886 405,132 940,943 BJTM 2015 5 3 0 0,61905 0,78261 0,57143 59,29 93,4758 422,013 831,161 BJTM 2016 5 3 0 0,66667 0,78261 0,57143 68,88 118,719 482,405 1004,76 BKSW 2011 6 3 0,5 0,47619 0,52174 0,33333 1,19255 -38,387 160,671 151,587 BKSW 2012 6 3 0,5 0,47619 0,65217 0,42857 -5,3088 1,66796 155,36 67,8335 BKSW 2013 6 3 0,429 0,61905 0,65217 0,47619 0,55732 42,2023 217,343 -90,515 BKSW 2014 6 3 0,5 0,7619 0,73913 0,52381 16,34 13,3438 258,648 225,121 BKSW 2015 6 3 0,5 0,7619 0,73913 0,61905 17,82 9,55169 276,824 329,768 BKSW 2016 6 3 0,5 0,7619 0,73913 0,90476 -74,26 -317,64 397,153 -269,33

(14)

89

BMAS 2013 3 4 0 0,61905 0,69565 0,66667 9,0766 13,3033 165,421 54,5457 BMAS 2014 3 5 0 0,61905 0,78261 0,66667 6,54 -8,2449 165,396 77,4379 BMAS 2015 3 5 0 0,80952 0,86957 0,7619 10,44 12,6976 220,204 195,867 BMAS 2016 3 5 0 0,80952 0,86957 0,7619 17,07 21,8786 288,655 422,274 BMRI 2011 7 5 0 0,61905 0,73913 0,85714 262,415 712,455 1324,14 3401,55 BMRI 2012 7 6 0 0,61905 0,78261 0,95238 332,23 521,27 1598,15 5050,25 BMRI 2013 7 6 0 0,71429 0,82609 0,95238 390,08 579,62 1873,27 4798,25 BMRI 2014 7 6 0 0,7619 0,82609 0,95238 425,83 434,432 2199,81 6298,54 BMRI 2015 8 4 0 0,80952 0,82609 0,95238 435,75 665,246 2508,65 5980,7 BMRI 2016 8 6 0 0,85714 0,82609 0,90476 295,855 740,509 3224,01 5734,79 BNBA 2011 3 3 0 0,57143 0,6087 0,14286 18,45 16,3446 206,117 340,376 BNBA 2012 3 3 0 0,66667 0,6087 0,14286 24,73 26,39 226,193 452,323 BNBA 2013 3 3 0 0,66667 0,6087 0,2381 24,33 23,9143 244,33 238,584 BNBA 2014 3 3 0 0,66667 0,65217 0,2381 22,44 28,0172 260,667 322,464 BNBA 2015 3 3 0 0,71429 0,65217 0,2381 24,65 36,6665 534,142 453,324 BNBA 2016 3 3 0 0,7619 0,65217 0,2381 34,1 49,5848 561,328 832,275 BNGA 2011 8 6 0,333 0,71429 0,82609 0,85714 126,77 190,726 728,27 1788,89 BNGA 2012 8 6 0,364 0,71429 0,82609 0,85714 168,44 187,297 897,984 2580,52 BNGA 2013 8 6 0,25 0,71429 0,78261 0,85714 170,4 196,841 1026,28 1994,2 BNGA 2014 8 6 0,571 0,80952 0,82609 0,85714 93,21 168,29 1131,92 1363,65 BNGA 2015 8 6 0,444 0,80952 0,82609 0,85714 17,02 67,2959 1141,14 452,572 BNGA 2016 8 4 0,4 0,85714 0,82609 0,90476 82,83 239,467 1361,11 2119,88 BNII 2011 7 5 0,429 0,61905 0,73913 0,85714 11,7751 16,9824 135,782 216,946 BNII 2012 7 5 0,333 0,71429 0,82609 0,90476 20,6064 31,8978 165,606 365,217

(15)

90

BNII 2013 6 4 0,375 0,66667 0,86957 0,90476 25,7076 26,1299 198,074 280,318 BNII 2014 6 4 0,375 0,80952 0,86957 0,90476 12 44,2432 210,975 182,379 BNII 2015 6 4 0,375 0,80952 0,86957 0,90476 17 42,3568 228,876 238,621 BNII 2016 6 4 0,375 0,80952 0,82609 0,90476 28,55 41,2634 280,695 495,517 BNLI 2011 9 3 0,444 0,80952 0,82609 0,80952 109,457 322,812 864,836 1636,62 BNLI 2012 9 3 0,3 0,71429 0,82609 0,80952 131,307 265,562 1024,56 2342,65 BNLI 2013 10 3 0,3 0,80952 0,82609 0,80952 141,829 -224,36 1160,9 1485,92 BNLI 2014 8 3 0,444 0,85714 0,82609 0,80952 117,564 492,264 1261,19 1887,13 BNLI 2015 8 3 0,4 0,85714 0,82609 0,80952 18,4242 329,138 1388,89 26,7721 BNLI 2016 8 4 0,4 0,85714 0,82609 0,80952 -355,65 224,649 834,471 -945,72 BSIM 2011 3 3 0 0,61905 0,78261 0,52381 13,469 -70,66 140,847 284,477 BSIM 2012 3 3 0 0,61905 0,78261 0,52381 23,57 103,468 177,522 450,929 BSIM 2013 3 3 0 0,66667 0,86957 0,42857 17,87 -30,636 209,978 157,185 BSIM 2014 3 3 0 0,61905 0,86957 0,42857 11,73 -9,0743 225,362 148,049 BSIM 2015 3 3 0 0,61905 0,86957 0,42857 13,15 -37,45 259,3 347,313 BSIM 2016 3 3 0 0,71429 0,86957 0,42857 25,6 21,0285 293,431 475,137 BSWD 2011 4 3 0,25 0,38095 0,26087 0,47619 55 68,4573 399,18 845,136 BSWD 2012 5 3 0,667 0,42857 0,6087 0,57143 63,3597 185,527 430,61 1116,72 BSWD 2013 5 3 0,4 0,42857 0,56522 0,57143 93,8886 217,25 524,034 1126,66 BSWD 2015 3 3 0 0,38095 0,56522 0,57143 -43 -460,48 1070,36 571,538 BSWD 2016 4 3 0,2 0,33333 0,47826 0,52381 -485 100,039 1063,96 -1543,1 BTPN 2011 6 5 0,222 0,38095 0,65217 0,42857 247 121,779 991,804 3299,92 BTPN 2012 6 5 0,2 0,61905 0,78261 0,57143 341 522,014 1324,24 4926,85 BTPN 2013 6 5 0,2 0,57143 0,73913 0,52381 364,897 492,74 1696,47 4510,81

(16)

91

BTPN 2014 5 4 0,222 0,66667 0,73913 0,57143 320 516,316 1999,84 4807,64 BTPN 2015 6 3 0,273 0,52381 0,69565 0,57143 291 158,496 2324,55 4746,97 BTPN 2016 5 4 0,286 0,42857 0,65217 0,61905 304 216,345 2756,77 4840,85 BVIC 2011 3 3 0 0,42857 0,56522 0,42857 35,25 203,656 185,117 405,937 BVIC 2012 4 3 0 0,47619 0,6087 0,52381 31,29 55,6376 222,454 536,339 BVIC 2013 4 3 0 0,61905 0,73913 0,57143 39,7 15,506 248,066 458,051 BVIC 2014 4 3 0 0,61905 0,73913 0,57143 15,26 34,4749 246,5 221,858 BVIC 2015 4 4 0 0,57143 0,78261 0,57143 13,18 -21,262 296,067 326,318 BVIC 2016 4 4 0 0,52381 0,73913 0,7619 13,56 65,4808 332,831 486,167 DNAR 2014 3 3 0 0,61905 0,69565 0,47619 1,54 -49,436 186,263 -20,203 DNAR 2015 3 3 0 0,66667 0,78261 0,47619 6,23 5,75534 192,303 138,047 DNAR 2016 2 3 0 0,71429 0,78261 0,47619 5,81 -105,6 198,257 154,25 INPC 2011 6 4 0 0,71429 0,86957 0,90476 11,6739 132,209 134,201 154,552 INPC 2012 5 5 0 0,80952 0,91304 0,80952 15,55 -86,324 225,925 284,839 INPC 2013 5 4 0 0,52381 0,95652 0,90476 17,26 14,1782 199,554 156,75 INPC 2014 6 3 0 0,90476 0,91304 0,85714 8,59 -10,476 205,604 102,89 INPC 2015 6 2 0 0,80952 0,95652 0,90476 5,45 -10,101 211,317 163,154 INPC 2016 7 6 0 0,7619 0,95652 0,85714 5,47 2,0202 280,092 330,393 MAYA 2011 3 2 0 0,33333 0,52174 0,2381 48,0176 19,8737 466,36 845,848 MAYA 2012 6 2 0 0,19048 0,52174 0,2381 73,8118 210,594 517,421 1309,83 MAYA 2013 5 3 0 0,42857 0,47826 0,28571 108,497 208,045 620,257 1291,73 MAYA 2014 5 2 0 0,47619 0,52174 0,2381 110,38 -69,226 715,099 1520,97 MAYA 2015 5 3 0 0,7619 0,65217 0,61905 152,806 168,299 1000,31 2260,71 MAYA 2016 6 2 0,125 0,7619 0,65217 0,66667 176,82 237,864 1433,83 2730,29

(17)

92

MCOR 2011 4 3 0 0,80952 0,73913 0,80952 5,32459 -5,4405 82,326 120,429 MCOR 2012 4 3 0 0,52381 0,86957 0,66667 12,962 12,3189 97,8616 219,854 MCOR 2013 3 3 0 0,66667 0,95652 0,61905 10,5554 1,18599 102,16 104,592 MCOR 2014 3 3 0 0,52381 1 0,66667 5,21936 42,0151 120,472 89,3454 MCOR 2015 3 3 0 0,52381 1 0,66667 6,33322 0,04286 126,133 131,837 MCOR 2016 3 3 0 0,52381 1 0,66667 2,24 -16,023 144,075 152,239 MEGA 2011 3 3 0 0,57143 0,91304 0,61905 154,77 -101,81 659,241 2188,64 MEGA 2012 3 3 0 0,57143 0,91304 0,61905 186,213 -687,75 846,673 2169,72 MEGA 2013 3 3 0 0,57143 0,91304 0,61905 75,3586 1370,19 878,619 782,706 MEGA 2014 4 3 0 0,57143 0,91304 0,61905 82 479,777 1000,83 1380,59 MEGA 2015 4 3 0 0,57143 0,91304 0,61905 151 281,912 1653,87 2196,96 MEGA 2016 4 2 0 0,57143 0,91304 0,61905 166 -288,32 1761,36 2571,18 NAGA 2013 3 3 0 0,42857 0,26087 0,2381 4,16 -53,576 98,0749 9,92751 NAGA 2014 3 3 0 0,38095 0,52174 0,2381 3,81 20,5609 112,922 57,5781 NAGA 2015 3 3 0 0,42857 0,52174 0,28571 6,81 -19,869 131,438 179,983 NAGA 2016 3 3 0 0,47619 0,56522 0,28571 7,45 -229,09 143,499 0,83151 NISP 2011 8 2 0,4 0,80952 0,95652 0,95238 100,678 460,289 881,566 1483,77 NISP 2012 9 4 0,333 0,71429 0,91304 0,95238 115,647 223,287 1040,58 2165,16 NISP 2013 8 1 0,364 0,47619 0,78261 0,95238 128,89 417,242 1176,41 1341,79 NISP 2014 8 2 0,364 0,42857 0,73913 0,95238 116,12 25,4382 1302,52 1607,21 NISP 2015 8 2 0,4 0,33333 0,78261 0,95238 130,82 208,971 1430,48 1972,49 NISP 2016 8 2 0,4 0,80952 0,86957 0,95238 156,01 92,5717 1700,27 2771,99 NOBU 2013 3 4 0 0,52381 0,65217 0,42857 4,27 -169,47 243,235 -65,519 NOBU 2014 3 4 0 0,42857 0,65217 0,47619 3,77 -44,269 274,27 7,88764

(18)

93

NOBU 2015 3 4 0 0,42857 0,65217 0,47619 4,22 -42,206 275,938 226,794 NOBU 2016 3 4 0 0,42857 0,65217 0,57143 6,85 -244,57 300,086 150,675 PNBN 2011 4 4 0 0,7619 0,82609 0,85714 75,99 84,6938 591,218 1202,2 PNBN 2012 4 4 0 0,71429 0,82609 0,90476 87,49 160,723 681,029 1549,32 PNBN 2013 4 4 0 0,7619 0,95652 0,90476 93,82 -80,957 770,105 987,171 PNBN 2014 5 4 0 0,80952 0,91304 0,90476 98,26 -179,69 863,606 1270,2 PNBN 2015 6 4 0 0,66667 0,91304 0,90476 58,41 343,904 1177 539,742 PNBN 2016 6 3 0 0,7619 0,95652 0,90476 99,86 129,92 1312,49 2072,32 PNBS 2014 3 3 0 0,57143 0,65217 0,33333 7,4 10,7072 109,552 105,144 PNBS 2015 3 3 0 0,33333 0,73913 0,38095 5,44 -10,212 117,039 136,042 PNBS 2016 2 3 0,25 0,57143 0,65217 0,38095 1,98 -114,34 119,758 41,6706 SDRA 2011 4 4 0 0,61905 0,91304 0,80952 37,122 45,2117 195,037 515,913 SDRA 2012 3 3 0 0,66667 0,91304 0,80952 48,9995 72,2074 221,719 730,884 SDRA 2013 3 4 0 0,66667 0,91304 0,85714 50,9855 16,4185 238,171 625,668 SDRA 2014 4 3 0 0,7619 0,91304 0,90476 45,5336 -23,679 734,912 592,855 SDRA 2015 4 4 0 0,7619 0,91304 0,80952 49,9257 45,475 778,518 887,698 SDRA 2016 4 5 0 0,7619 0,91304 0,85714 58,3182 72,7219 830,462 1275,53

(19)

94 Lampiran 3. Data Penelitian

Perusahaan Tahun CH CE CR

AGRO 2011 low medium medium AGRO 2012 low medium medium AGRO 2013 medium medium medium AGRO 2014 medium high medium AGRO 2015 medium high medium AGRO 2016 medium high medium

AGRS 2014 medium low low

AGRS 2015 medium low low

AGRS 2016 medium low low

ARTO 2016 low low low

BABP 2011 medium high high BABP 2012 medium high high BABP 2013 medium medium high BABP 2014 medium high high BABP 2015 medium high high BABP 2016 medium high high

BACA 2011 low low low

BACA 2012 low low low

BACA 2013 low medium low

BACA 2014 low medium low

BACA 2015 low medium low

BACA 2016 low medium low

BBCA 2011 medium medium medium BBCA 2012 medium high high BBCA 2013 medium high high

BBCA 2014 high high high

BBCA 2015 high high high

BBCA 2016 high high high

BBHI 2015 medium medium low BBHI 2016 medium low medium BBKP 2015 medium high high BBKP 2016 medium high high

BBMD 2013 low medium low

BBMD 2014 medium medium medium BBMD 2015 medium medium medium BBMD 2016 medium medium medium

BBNI 2011 high medium high

BBNI 2012 high medium high

BBNI 2013 high medium high

(20)

95 BBNI 2014 high medium high

BBNI 2015 high high high

BBNI 2016 high high high

BBNP 2011 medium low medium BBNP 2013 medium low medium BBNP 2014 medium medium medium BBNP 2015 high medium medium BBNP 2016 high medium medium

BBRI 2011 high high high

BBRI 2012 high medium high BBRI 2013 high medium high

BBRI 2014 high high high

BBRI 2015 high high high

BBRI 2016 high high high

BBTN 2011 medium high high BBTN 2012 medium high high BBTN 2013 medium high high BBTN 2014 medium high high

BBTN 2015 high high high

BBTN 2016 high high high

BBYB 2015 medium medium medium BBYB 2016 high medium medium

BDMN 2011 medium high high

BDMN 2012 medium high high

BDMN 2013 medium high high

BDMN 2014 high high high

BDMN 2015 high high high

BDMN 2016 medium high high

BEKS 2011 medium medium high BEKS 2012 medium medium medium BEKS 2013 medium medium high BEKS 2014 medium high high BEKS 2015 medium high high BEKS 2016 medium high high BINA 2014 high medium high BINA 2015 medium high medium BINA 2016 medium high high

BJBR 2011 high high high

BJBR 2012 high high high

BJBR 2013 high high high

BJBR 2014 medium high high

(21)

96 BJBR 2015 high high high

BJBR 2016 high high high

BJTM 2012 low medium medium BJTM 2013 medium medium medium BJTM 2014 medium high medium BJTM 2015 medium high medium BJTM 2016 medium high medium

BKSW 2011 medium low low

BKSW 2012 medium medium medium BKSW 2013 medium medium medium BKSW 2014 high medium medium BKSW 2015 high medium medium

BKSW 2016 high medium high

BMAS 2013 medium medium medium BMAS 2014 medium high medium

BMAS 2015 high high high

BMAS 2016 high high high

BMRI 2011 medium medium high BMRI 2012 medium high high

BMRI 2013 high high high

BMRI 2014 high high high

BMRI 2015 high high high

BMRI 2016 high high high

BNBA 2011 medium medium low BNBA 2012 medium medium low BNBA 2013 medium medium low BNBA 2014 medium medium low

BNBA 2015 high medium low

BNBA 2016 high medium low

BNGA 2011 high high high

BNGA 2012 high high high

BNGA 2013 high high high

BNGA 2014 high high high

BNGA 2015 high high high

BNGA 2016 high high high

BNII 2011 medium medium high

BNII 2012 high high high

BNII 2013 medium high high

BNII 2014 high high high

BNII 2015 high high high

BNII 2016 high high high

(22)

97 BNLI 2011 high high high

BNLI 2012 high high high

BNLI 2013 high high high

BNLI 2014 high high high

BNLI 2015 high high high

BNLI 2016 high high high

BSIM 2011 medium high medium BSIM 2012 medium high medium BSIM 2013 medium high medium BSIM 2014 medium high medium BSIM 2015 medium high medium

BSIM 2016 high high medium

BSWD 2011 low low medium

BSWD 2012 low medium medium

BSWD 2013 low low medium

BSWD 2014 low low medium

BSWD 2015 low low medium

BSWD 2016 low low medium

BTPN 2011 low medium medium BTPN 2012 medium high medium BTPN 2013 medium medium medium BTPN 2014 medium medium medium BTPN 2015 medium medium medium BTPN 2016 low medium medium

BVIC 2011 low low medium

BVIC 2012 medium medium medium BVIC 2013 medium medium medium BVIC 2014 medium medium medium BVIC 2015 medium high medium BVIC 2016 medium medium high DNAR 2014 medium medium medium DNAR 2015 medium high medium

DNAR 2016 high high medium

INPC 2011 high high high

INPC 2012 high high high

INPC 2013 medium high high

INPC 2014 high high high

INPC 2015 high high high

INPC 2016 high high high

MAYA 2011 low low low

MAYA 2012 low low low

(23)

98 MAYA 2013 low low low

MAYA 2014 medium low low

MAYA 2015 high medium medium MAYA 2016 high medium medium

MCOR 2011 high medium high

MCOR 2012 medium high medium MCOR 2013 medium high medium MCOR 2014 medium high medium MCOR 2015 medium high medium MCOR 2016 medium high medium MEGA 2011 medium high medium MEGA 2012 medium high medium MEGA 2013 medium high medium MEGA 2014 medium high medium MEGA 2015 medium high medium MEGA 2016 medium high medium

NAGA 2013 low low low

NAGA 2014 low low low

NAGA 2015 low low low

NAGA 2016 medium low low

NISP 2011 high high high

NISP 2012 high high high

NISP 2013 medium high high

NISP 2014 low medium high

NISP 2015 low high high

NISP 2016 high high high

NOBU 2013 medium medium medium NOBU 2014 low medium medium NOBU 2015 low medium medium NOBU 2016 low medium medium