Lampiran 1 Proses Seleksi Sampel Berdasarkan Kriteria
Nama Emiten
Kriteria
Sampel Sampel
1 2 3
1 Bank Rakyat Indonesia Agro Niaga Tbk √ √ √ Sampel 1 2 Bank Artha Graha Internasional Tbk √ √ √ Sampel 2
3 Bank Bukopin Tbk √ √ √ Sampel 3
4 Bank Bumi Arta Tbk √ √ √ Sampel 4
5 Bank Capital Indonesia Tbk √ √ √ Sampel 5 6 Bank Central Asia Tbk √ √ √ Sampel 6
7 Bank CIMB Niaga Tbk √ √ √ Sampel 7
8 Bank Danamon Indonesia Tbk √ √ √ Sampel 8 9 Bank Pundi Indonesia Tbk √ √ √ Sampel 9 10 Bank Himpunan Saudara 1906 Tbk √ √ √ Sampel 10 11 Bank ICB Bumi Putra Tbk √ √ √ Sampel 11 12 Bank Internasional Indonesia Tbk √ √ √ Sampel 12
13 Bank Kesawan Tbk √ √ √ Sampel 13
14 Bank Mandiri (Persero) Tbk √ √ √ Sampel 14 15 Bank Mayapada Internasional Tbk √ √ √ Sampel 15
16 Bank Mega Tbk √ √ √ Sampel 16
17 Bank Negara Indonesia (Persero) Tbk √ √ √ Sampel 17
18 Bank Mutiara Tbk √ √ √ Sampel 18
19 Bank NISP OCBC Tbk √ √ √ Sampel 19
20 Bank Nusantara Parahyangan Tbk √ √ √ Sampel 20 21 Bank Pan Indonesia Tbk √ √ √ Sampel 21
22 Bank Permata Tbk √ √ √ Sampel 22
25 Bank Swadesi Tbk √ √ √ Sampel 25 26 Bank Tabungan Negara (Persero) Tbk √ √ √ Sampel 26 27 Bank Tabungan Pensiunan Nasional Tbk √ √ √ Sampel 27 28 Bank Victoria Internasional Tbk √ √ √ Sampel 28 29 Bank Windu Kentjana Internasional Tbk √ √ √ Sampel 29 30 Bank Jabar Banten Tbk √ √ √ Sampel 30
31 Bank Ekonomi Raharja Tbk √ √ -
32 Bank National Nobu Tbk - √ -
33 Bank Jawa Timur Tbk - √ -
34 Bank Ina Perdana Tbk - √ -
35 Bank Maspion Indonesia Tbk - √ -
36 Bank Mestika Dharma Tbk - √ -
37 Bank Mitraniaga Tbk - √ -
38 Bank Panin Syariah Tbk - √ -
Lampiran 2 Sampel Penelitian
No Kode Nama Bank
1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk 2 INPC Bank Artha Graha Internasional Tbk 3 BBKP Bank Bukopin Tbk
4 BNBA Bank Bumi Arta Tbk 5 BACA Bank Capital Indonesia Tbk 6 BBCA Bank Central Asia Tbk 7 BNGA Bank CIMB Niaga Tbk
8 BDMN Bank Danamon Indonesia Tbk 9 BEKS Bank Pundi Indonesia Tbk
10 SDRA Bank Himpunan Saudara 1906 Tbk 11 BABP Bank ICB Bumi Putra Tbk
12 BNII Bank Internasional Indonesia Tbk 13 BKSW Bank Kesawan Tbk
14 BMRI Bank Mandiri (Persero) Tbk 15 MAYA Bank Mayapada Internasional Tbk 16 MEGA Bank Mega Tbk
17 BBNI Bank Negara Indonesia (Persero) Tbk 18 BCIC Bank Mutiara Tbk
19 NISP Bank NISP OCBC Tbk
20 BBNP Bank Nusantara Parahyangan Tbk 21 PNBN Bank Pan Indonesia Tbk
22 BNLI Bank Permata Tbk
23 BBRI Bank Rakyat Indonesia (Persero) Tbk 24 BSIM Bank Sinar Mas Tbk
25 BSWD Bank Swadesi Tbk
26 BBTN Bank Tabungan Negara (Persero) Tbk 27 BTPN Bank Tabungan Pensiunan Nasional Tbk 28 BVIC Bank Victoria Internasional Tbk
Lampiran 3 Profitabilitas (ROA)
No Kode Nama Bank 2010 2011 2012 2013
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 0.67 1.39 1.63 1.66
2 INPC Bank Artha Graha Internasional
Tbk 0.76 0.72 0.66 1.39 10 SDRA Bank Himpunan Saudara 1906
Tbk 2.78 3 2.78 2.23 17 BBNI Bank Negara Indonesia (Persero)
Tbk 2.5 2.9 2.9 3.36 23 BBRI Bank Rakyat Indonesia (Persero)
Tbk 4.64 4.93 5.15 5.03
24 BSIM Bank Sinar Mas Tbk 1.44 1.07 1.74 1.71 25 BSWD Bank Swadesi Tbk 2.93 3.66 3.14 3.8 26 BBTN Bank Tabungan Negara (Persero)
Tbk 2.05 2.03 1.94 1.79
27 BTPN Bank Tabungan Pensiunan
Nasional Tbk 4 4.4 4.7 4.5
28 BVIC Bank Victoria Internasional Tbk 1.71 2.65 2.17 1.99 29 MCOR Bank Windu Kentjana
Lampiran 4
Capital Adequacy Ratio (CAR)
No Kode Nama Bank 2010 2011 2012 2013
1 AGRO Bank Rakyat Indonesia Agro
Niaga Tbk 14.95 16.39 14.8 21.6
2 INPC Bank Artha Graha Internasional
Tbk 14.52 12.65 16.45 15.82 12 BNII Bank Internasional Indonesia Tbk 12.65 11.83 12.83 12.72 13 BKSW Bank Kesawan Tbk 10.72 46.49 27.76 18.73 14 BMRI Bank Mandiri (Persero) Tbk 14.7 15.34 15.48 14.93 15 MAYA Bank Mayapada Internasional Tbk 20.4 14.68 10.93 14.07 16 MEGA Bank Mega Tbk 15.03 11.86 16.83 15.74 17 BBNI Bank Negara Indonesia (Persero)
Tbk 18.6 17.6 16.7 15.4 23 BBRI Bank Rakyat Indonesia (Persero)
Tbk 13.76 14.96 16.95 16.99
24 BSIM Bank Sinar Mas Tbk 14.1 13.98 18.09 21.82 25 BSWD Bank Swadesi Tbk 26.91 23.19 21.1 15.26 26 BBTN Bank Tabungan Negara (Persero)
Tbk 16.74 15.03 17.69 15.62
27 BTPN Bank Tabungan Pensiunan
Nasional Tbk 23.4 20.5 21.5 23.1
28 BVIC Bank Victoria Internasional Tbk 10.8 16.21 18.53 18.45 29 MCOR Bank Windu Kentjana
Lampiran 5
Leverage (DER)
No Kode Nama Bank 2010 2011 2012 2013
1 AGRO Bank Rakyat Indonesia Agro Niaga
Tbk 9.97 9.01 9.86 5.12
2 INPC Bank Artha Graha Internasional
Tbk 15.18 15.62 9.61 7.11 17 BBNI Bank Negara Indonesia (Persero)
Tbk 6.5 6.9 6.66 7.11 23 BBRI Bank Rakyat Indonesia (Persero)
Tbk 10.02 8.43 7.5 6.89
24 BSIM Bank Sinar Mas Tbk 11.32 11.86 7.3 5.33
25 BSWD Bank Swadesi Tbk 3.93 5 5.8 6.92
26 BBTN Bank Tabungan Negara (Persero)
Tbk 9.61 11.17 9.87 10.35
27 BTPN Bank Tabungan Pensiunan
Nasional Tbk 7.19 7.31 6.64 6.03
28 BVIC Bank Victoria Internasional Tbk 12.88 8.74 8.77 10.66 29 MCOR Bank Windu Kentjana
Lampiran 6 Opini Auditor (1 = opini audit going-concern dan 0 = opini audit non
going-concern)
No Kode Nama Bank 2010 2011 2012 2013
1 AGRO Bank Rakyat Indonesia Agro Niaga
Tbk 0 0 0 0
2 INPC Bank Artha Graha Internasional Tbk 0 0 0 0
3 BBKP Bank Bukopin Tbk 0 0 0 0
4 BNBA Bank Bumi Arta Tbk 0 0 0 0
5 BACA Bank Capital Indonesia Tbk 0 0 0 0
6 BBCA Bank Central Asia Tbk 0 0 0 0
7 BNGA Bank CIMB Niaga Tbk 0 0 0 0
8 BDMN Bank Danamon Indonesia Tbk 0 0 0 0
9 BEKS Bank Pundi Indonesia Tbk 0 1 0 0
10 SDRA Bank Himpunan Saudara 1906 Tbk 0 0 0 0
11 BABP Bank ICB Bumi Putra Tbk 0 0 0 0
12 BNII Bank Internasional Indonesia Tbk 0 0 0 0
13 BKSW Bank Kesawan Tbk 0 0 0 0
14 BMRI Bank Mandiri (Persero) Tbk 0 0 0 0 15 MAYA Bank Mayapada Internasional Tbk 0 0 0 0
16 MEGA Bank Mega Tbk 0 0 0 0
17 BBNI Bank Negara Indonesia (Persero) Tbk 0 0 0 0
18 BCIC Bank Mutiara Tbk 1 1 1 0
19 NISP Bank NISP OCBC Tbk 0 0 0 0
20 BBNP Bank Nusantara Parahyangan Tbk 0 0 0 0
21 PNBN Bank Pan Indonesia Tbk 0 0 0 0
22 BNLI Bank Permata Tbk 0 0 0 0
23 BBRI Bank Rakyat Indonesia (Persero) Tbk 0 0 0 0
24 BSIM Bank Sinar Mas Tbk 0 0 0 0
25 BSWD Bank Swadesi Tbk 0 0 0 0
26 BBTN Bank Tabungan Negara (Persero) Tbk 0 0 0 0 27 BTPN Bank Tabungan Pensiunan Nasional
Tbk 0 0 0 0
28 BVIC Bank Victoria Internasional Tbk 0 0 0 0 29 MCOR Bank Windu Kentjana Internasional
Tbk 0 0 0 0