Lampiran 1
Data Populasi dan Sampel Perusahaan Perbankan Tahun 2010 - 2012
No Kode Nama Emiten
15 BJTM Bank Pembangunan Daerah Jawa Timur
Daftar Kualitas Audit
No Nama perusahaan Kualitas Audit
2010 2011 2012
1 Bank Agroniaga Tbk 0 1 1
2 Bank Bukopin Tbk. 1 1 1
3 Bank Negara Indonesia Tbk. 1 1 1
4 Bank Nusantara Parahyangan Tbk. 0 0 0
5 Bank Rakyat Indonesia Tbk. 1 1 1
6 Bank Mutiara Tbk. 0 0 0
7 Bank Danamon Indonesia Tbk. 1 1 1
8 Bank Pundi Indonesia Tbk. 0 0 0
9 Bank Mandiri (Persero) Tbk 1 1 1
10 Bank Bumi Artha Tbk. 1 1 1
11 Bank CIMB Niaga Tbk. 1 1 1
12 Bank Internasional Indonesia Tbk. 1 1 1
13 Bank Permata Tbk. 1 1 1
14 Bank Swadesi Tbk. 1 0 0
15 Bank Victoria International Tbk. 0 0 0
16 Bank Artha Graha Internasional Tbk. 0 0 0
17 Bank Mayapada Tbk. 0 0 0
18 Bank Windu Kentjana Int'l Tbk. 0 0 1
19 Bank Mega Tbk. 1 1 1
20 Bank NISP OCBC Tbk. 1 1 1
21 Bank Pan Indonesia Tbk. 1 1 1
Daftar Opini Audit Tahun Sebelumnya
No Nama Perusahaan
Opini Audit tahun Sebelumnya
2009 2010 2011
1 Bank Agroniaga Tbk 1 0 0
2 Bank Bukopin Tbk. 0 0 0
3 Bank Negara Indonesia Tbk. 0 0 0
4 Bank Nusantara Parahyangan Tbk. 0 0 0
5 Bank Rakyat Indonesia Tbk. 0 0 0
6 Bank Mutiara Tbk. 1 1 1
7 Bank Danamon Indonesia Tbk. 0 0 0
8 Bank Pundi Indonesia Tbk. 1 1 0
9 Bank Mandiri (Persero) Tbk 0 0 0
10 Bank Bumi Artha Tbk. 0 0 0
11 Bank CIMB Niaga Tbk. 0 0 0
12 Bank Internasional Indonesia Tbk. 1 0 0
13 Bank Permata Tbk. 0 0 0
14 Bank Swadesi Tbk. 0 0 0
15 Bank Victoria International Tbk. 0 0 0
16 Bank Artha Graha Internasional Tbk. 0 0 0
17 Bank Mayapada Tbk. 0 0 0
18 Bank Windu Kentjana Int'l Tbk. 0 0 0
19 Bank Mega Tbk. 0 0 0
20 Bank NISP OCBC Tbk. 0 0 0
21 Bank Pan Indonesia Tbk. 0 0 0
22 Bank Himpunan Saudara 1906 Tbk. 0 0 0
Daftar Pertumbuhan Perusahaan
No Nama Perusahaan Pertumbuhan Perusahaan (%)
2010 2011 2012
Daftar Ukuran Perusahaan
1 Bank Agroniaga Tbk 14.931993 15.0628747 15.2117899
2 Bank Bukopin Tbk. 17.676016 17.8617753 18.00045468
3 Bank Negara Indonesia Tbk. 19.331277 19.5161486 19.62456406 4 Bank Nusantara Parahyangan Tbk. 15.479606 15.697493 15.92113239 5 Bank Rakyat Indonesia Tbk. 19.817632 19.9680289 20.12785641
6 Bank Mutiara Tbk. 16.193564 16.3901968 16.53944008
7 Bank Danamon Indonesia Tbk. 18.589508 18.7733933 18.8640279 8 Bank Pundi Indonesia Tbk. 14.261236 15.6061092 15.85451258 9 Bank Mandiri (Persero) Tbk 19.924257 20.1288624 20.27010943
10 Bank Bumi Artha Tbk. 14.794551 14.9017628 15.06355269
11 Bank CIMB Niaga Tbk. 18.78291 18.9323128 19.10080591
12 Bank Internasional Indonesia Tbk. 18.134736 18.3685356 18.56714114
13 Bank Permata Tbk. 18.117474 18.4338339 18.69678552
14 Bank Swadesi Tbk. 14.266797 14.5480837 14.74796594
15 Bank Victoria International Tbk. 16.148125 16.2838272 16.47945839 16 Bank Artha Graha Internasional Tbk. 16.652428 16.769662 16.83879817
17 Bank Mayapada Tbk. 16.128272 16.3766991 16.65847334
18 Bank Windu Kentjana Int’l Tbk. 15.286711 15.6800238 15.68658108
19 Bank Mega Tbk. 17.76091 17.9411766 17.99326305
20 Bank NISP OCBC Tbk. 17.730361 17.9070913 18.18675094
21 Bank Pan Indonesia Tbk. 18.506381 18.6418658 18.81806405
22 Bank Himpunan Saudara 1906 Tbk. 14.992861 15.4419554 15.8464587
Daftar Return On Asset
No Nama Perusahaan Profitabilitas/ROA (rasio) 2010 2011 2012
1 Bank Agroniaga Tbk 0.67 1.39 1.63
2 Bank Bukopin Tbk. 1.65 1.87 1.83
3 Bank Negara Indonesia Tbk. 2.50 2.90 2.90
4 Bank Nusantara Parahyangan Tbk. 1.50 1.53 1.57
5 Bank Rakyat Indonesia Tbk. 4.64 4.93 5.15
6 Bank Mutiara Tbk. 2.53 2.17 1.06
7 Bank Danamon Indonesia Tbk. 2.80 2.60 2.70
8 Bank Pundi Indonesia Tbk. -12.90 -4.75 0.98
9 Bank Mandiri (Persero) Tbk 3.40 3.40 3.50
10 Bank Bumi Artha Tbk. 1.52 2.11 2.47
11 Bank CIMB Niaga Tbk. 2.75 2.85 3.18
12 Bank Internasional Indonesia Tbk. 1.14 1.13 1.62
13 Bank Permata Tbk. 1.98 1.66 1.70
14 Bank Swadesi Tbk. 2.93 3.66 3.14
15 Bank Victoria International Tbk. 1.71 2.65 2.17
16 Bank Artha Graha Internasional Tbk. 0.76 0.72 0.66
17 Bank Mayapada Tbk. 1.22 2.07 2.41
18 Bank Windu Kentjana Int’l Tbk. 1.11 0.96 1.45
19 Bank Mega Tbk. 2.45 2.29 2.70
20 Bank NISP OCBC Tbk. 1.29 1.91 1.79
21 Bank Pan Indonesia Tbk. 1.76 2.02 1.96
Daftar Opini Audit N
o Nama Perusahaan
Opini audit going concern 2009 2010 2011 2012
1 Bank Agroniaga Tbk 0 0 0 0
2 Bank Bukopin Tbk. 0 0 0 0
3 Bank Negara Indonesia Tbk. 0 0 0 0
4 Bank Nusantara Parahyangan Tbk. 0 0 0 0
5 Bank Rakyat Indonesia Tbk. 0 0 0 0
6 Bank Mutiara Tbk. 1 1 1 1
7 Bank Danamon Indonesia Tbk. 0 0 0 0
8 Bank Pundi Indonesia Tbk. 1 1 0 0
9 Bank Mandiri (Persero) Tbk 0 0 0 0
10 Bank Bumi Artha Tbk. 0 0 0 0
11 Bank CIMB Niaga Tbk. 0 0 0 0
12 Bank Internasional Indonesia Tbk. 0 0 0 0
13 Bank Permata Tbk. 0 0 0 0
14 Bank Swadesi Tbk. 0 0 0 0
15 Bank Victoria International Tbk. 0 0 0 0
16 Bank Artha Graha Internasional Tbk. 0 0 0 0
17 Bank Mayapada Tbk. 0 0 0 0
18 Bank Windu Kentjana Int’l Tbk. 0 0 0 0
19 Bank Mega Tbk. 0 0 0 0
20 Bank NISP OCBC Tbk. 0 0 0 0
21 Bank Pan Indonesia Tbk. 0 0 0 0
22 Bank Himpunan Saudara 1906 Tbk. 0 0 0 0
Hasil Pengujian Regresi Logistik
LOGISTIC REGRESSION VARIABLES OAGC /METHOD=ENTER ADTR PRIOP
GROWTH SIZE ROA /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Missing Value Handling Definition of Missing User-defined missing values are treated
as missing
Selected Cases Included in Analysis 66 100.0
Missing Cases 0 .0
Total 66 100.0
Unselected Cases 0 .0
Total 66 100.0
Dependent Variable
a. Constant is included in the model. b. Initial -2 Log Likelihood: 35,413
c. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Variables in the Equation
a. Constant is included in the model. b. The cut value is ,500
Variables not in the Equation
b. Constant is included in the model. c. Initial -2 Log Likelihood: 35,413
Step -2 Log likelihood
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 2.002 7 .960
Contingency Table for Hosmer and Lemeshow Test
opini audit going concern = 0 opini audit going concern = 1
Total
Observed Expected Observed Expected
Correlation Matrix
|
Y |0 |
20 +0 +
|0 |
|0 |
|00 |
Predicted ---+---+---+---+---+---+---+---+---+---
Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1
Group:
000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for 1 The Cut Value is ,50
Symbols: 0 - 0 1 - 1
Each Symbol Represents 5 Cases.
