PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2012 - 2015)

59

LAMPIRAN

Lampiran 1:

Data Kepemilikan Kanajerial Perusahaan BUMN periode

2012-2015

Lampiran 2:

Data Proporsi Dewan Komisaris Independen Perusahaan BUMN

periode 2012-2015

Lampiran 3: Data jumlah Dewan direksi Perusahaan BUMN periode 2012-2015

Lampiran 4: Data jumlah Komite Audit Perusahaan BUMN periode 2012-2015

Lampiran 5: ROA pada Perusahaan BUMN Periode 2012-2015

Lampiran 6: Hasil Statistik Deskriptif

Lampiran 7: Hasil Uji Asumsi Klasik

60

Lampiran 1

Data Kepemilikan Kanajerial Perusahaan BUMN periode 2012-2015

EMI TEN 2012 2013 2014 2015 Jml saham mnajemen modal saham beredar OWN jumlah saham manajemen modal saham beredar OWN jumlah saham manajemen modal saham beredar OWN Jml saham manajemen modal saham beredar OWN KAEF 125.000 5.554.000.000 0,00225063% 125.000 5.554.000.000 0,00225063% 125.000 5.554.000.000 0,00225063% 125.000 5.554.000.000 0,00225063% PGAS 170.500 24.241.508.196 0,00070334% 170.500 24.241.508.196 0,00070334% 170.500 24.241.508.196 0,00070334% 170.500 24.241.508.196 0,00070334% KRAS 2.290.500 15.775.000.000 0,01451981% 2.200.500 15.775.000.000 0,01394929% 2.290.500 15.775.000.000 0,01451981% 1.133.000 15.775.000.000 0,00718225% WIKA 25.121.500 6.105.627.500 0,41144829% 13.474.500 6.139.968.000 0,21945554% 4.769.000 6.149.225.000 0,07755449% 5.226.700 6.149.225.000 0,08499770% BBNI 43.761.936 18.648.656.458 0,23466536% 39.731.346 18.648.656.458 0,21305206% 38.641.246 18.648.656.458 0,20720659% 4.270.029 18.648.656.458 0,02289725% BBTN 9.944.650 10.356.440.500 0,09602382% 14.054.650 10.564.853.500 0,13303213% 5.396.150 10.567.696.000 0,05106269% 5.496.150 10.582.345.000 0,05193698% BMRI 22.132.770 23.333.333.333 0,09485473% 15.598.741 23.333.333.333 0,06685175% 13.892.900 23.333.333.333 0,05954100% 10.807.529 23.333.333.333 0,04631798% ANT M 594.750 9.538.459.749 0,00623528% 1.147.250 9.538.459.750 0,01202762% 1.200.750 9.538.459.750 0,01258851% 623.066 24.030.764.725 0,00259278% PTBA 60.000 2.304.131.850 0,00260402% 60.000 2.304.131.850 0,00260402% 60.000 2.304.131.850 0,00260402% 130.000 2.304.131.850 0,00564204% JSMR 961.500 6.800.000.000 0,01413971% 601.500 6.800.000.000 0,00884559% 601.500 6.800.000.000 0,00884559% 453.200 6.800.000.000 0,00666471% GIAA 3.677.268 22.640.995.999 0,01624164% 2.989.967 22.640.996.000 0,01320599% 453.765 25.868.926.633 0,00175409% 827.658 25.868.926.633 0,00319943% TLKM 5.724 20.159.999.280 0,00002839% 29.160 100.799.996.40 0 0,00002893% 88.620 100.799.996.40 0 0,00008792% 4.805.427 100.799.996.40 0 0,00476729%

61

Lampiran 2

Data Proporsi Dewan Komisaris Independen Perusahaan BUMN periode 2012-2015

Proporsi Dewan Komisaris Independen

EMI

TEN

2012

2013

2014

2015

Dewan

Komisa

ris

Dewan

Komisaris

Independ

en

Proporsi

Dewan

Komisaris

Independ

en

Dewan

Komisa

ris

Dewan

Komisaris

Independen

Proporsi

Dewan

Komisaris

Independen

Dewan

Komisa

ris

Dewan

Komisaris

Independen

Proporsi

Dewan

Komisaris

Independen

Dewan

Komisa

ris

Dewan

Komisaris

Independen

Proporsi

Dewan

Komisaris

Independ

en

KAEF

5

2

40%

5

2

40%

5

2

40%

5

2

40%

PGAS

6

2

33%

6

2

33%

6

2

33%

6

2

33%

KRAS

5

2

40%

5

2

40%

6

2

33%

6

2

33%

WIKA

6

2

33%

6

2

33%

5

2

40%

7

3

43%

BBNI

7

4

57%

7

4

57%

9

4

44%

8

4

50%

BBTN

6

3

50%

6

3

50%

6

3

50%

5

3

60%

BMRI

7

4

57%

7

4

57%

7

4

57%

8

4

50%

ANTM

6

2

33%

6

2

33%

6

2

33%

6

2

33%

PTBA

6

2

33%

6

2

33%

6

2

33%

6

2

33%

JSMR

6

2

33%

6

2

33%

6

2

33%

6

2

33%

GIAA

6

2

33%

5

2

40%

6

2

33%

6

2

33%

TLKM

5

2

40%

6

2

33%

7

3

43%

7

3

43%

62

Lampiran 3

Data jumlah Dewan direksi Perusahaan BUMN periode 2012-2015

Jumlah Dewan Direksi

Emiten

2012

2013

2014

2015

KAEF

5

5

5

5

PGAS

6

6

6

6

KRAS

7

7

7

6

WIKA

6

6

6

6

BBNI

11

10

10

9

BBTN

7

7

6

8

BMRI

11

11

10

11

ANTM

6

6

6

6

PTBA

6

6

6

6

JSMR

5

5

5

6

GIAA

8

8

6

7

TLKM

8

8

8

8

63

Lampiran 4

Data jumlah Komite Audit Perusahaan BUMN periode 2012-2015

Jumlah Komite Audit

Emiten

2012

2013

2014

2015

KAEF

3

3

3

3

PGAS

5

7

5

5

KRAS

3

4

4

3

WIKA

5

5

6

5

BBNI

4

2

4

5

BBTN

4

5

5

5

BMRI

6

6

6

5

ANTM

7

6

3

4

PTBA

3

4

4

4

JSMR

3

3

3

3

GIAA

3

4

5

3

TLKM

6

5

6

4

64

Lampiran 5

ROA pada Perusahaan BUMN Periode 2012-2015

ROA

EMITEN

2012

2013

2014

2015

INAF

3,78%

-4,87%

0,62%

0,92%

KAEF

9,88%

8,68%

8,49%

7,69%

PGAS

30,94%

25,95%

19,59%

14,49%

KRAS

-0,79%

-0,55%

-6,18%

-10,35%

ADHI

5,40%

7,30%

5,70%

4,40%

PTPP

3,79%

4,09%

3,96%

5,02%

WIKA

3,82%

4,53%

4,32%

4,26%

WSKT

3,04%

4,19%

6,98%

4,66%

BBNI

2,90%

3,40%

3,50%

2,60%

BBRI

5,15%

5,03%

4,73%

4,19%

BBTN

1,94%

1,79%

1,14%

1,61%

BMRI

3,55%

3,66%

3,57%

3,15%

ANTM

17,15%

1,97%

-3,38%

-5,50%

PTBA

22,80%

15,88%

12,54%

12,06%

TINS

7,00%

7,00%

7,00%

1,00%

SMBR

25,00%

12,00%

11,00%

11,00%

SMGR

18,20%

17,40%

16,20%

11,90%

JSMR

6,47%

3,66%

4,46%

3,99%

GIAA

4,40%

0,50%

-11,85%

2,36%

TLKM

11,50%

11,00%

10,20%

9,30%

AGRO

1,63%

1,66%

1,47%

1,55%

WTON

7,47%

8,27%

8,51%

3,86%

Sumber: website resmi, 2012-2015

65

Lampiran 6

Hasil Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

OWN 48 ,000000284 ,004114483 ,00047033177 ,000827418366 DIR 48 5,000000000 11,000000000 7,00000000000 1,786474002526 IND 48 ,333333333 ,600000000 ,40390211621 ,087190041674 AUDIT 48 2,000000000 7,000000000 4,35416666667 1,228899928986 ROA 48 -,118500000 ,309400000 ,05981041667 ,083066205945 Valid N (listwise) 48

66

Lampiran 7

Hasil Uji Asumsi Klasik

Uji Multikolonieritas

Coefficientsa

Model Collinearity Statistics Kesimpulan

Tolerance VIF

(Constant)

OWN ,672 1,488 Tidak terjadi multikolonieritas

DIR ,553 1,807 Tidak terjadi multikolonieritas

IND ,426 2,348 Tidak terjadi multikolonieritas

AUDIT ,918 1,089 Tidak terjadi multikolonieritas

a. Dependent Variable: ROA

Sumber : data yang diolah tahun 2017

Uji Autokorelasi menggunakan Durbin-Watson (DW-test)

Model Summaryb

Model R R Square Adjusted R

Square Std. Error of the Estimate Durbin-Watson 1 ,388a _{,151 ,072 ,0800370581 2,129}

a. Predictors: (Constant), AUDIT, DIR, OWN, IND b. Dependent Variable: ROA

Sumber : data yang diolah tahun 2017

Uji Heterokesdastisitas dengan Uji Glejser

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) ,149 ,043 3,490 ,001 OWN -1,671 10,690 -,026 -,156 ,876 DIR -,002 ,005 -,084 -,455 ,652 IND -,226 ,127 -,373 -1,773 ,083 AUDIT ,004 ,006 ,084 ,584 ,562

a. Dependent Variable: absres

67

Uji Normalitas Menggunakan Kolmogorov Smirnov

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 48

Normal Parametersa,b Mean 0E-7

Std. Deviation ,07655550

Most Extreme Differences

Absolute ,119

Positive ,119

Negative -,096

Kolmogorov-Smirnov Z ,827

Asymp. Sig. (2-tailed) ,501

a. Test distribution is Normal. b. Calculated from data.

68

Lampiran 8

Hasil Uji Regresi Linier Berganda

Uji Koefisien Deteriminasi

Model Summaryb

Model R R Square Adjusted R

Square Std. Error of the Estimate Durbin-Watson 1 ,388a _{,151 ,072 ,0800370581 2,129}

a. Predictors: (Constant), AUDIT, DIR, OWN, IND b. Dependent Variable: ROA

Sumber : data yang diolah tahun 2017

Hasil Uji Regresi Linier Berganda

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

T Sig. Collinearity Statistics

B Std.

Error

Beta Tolerance VIF

1 (Constant) ,074 ,069 1,080 ,286 OWN -7,151 17,212 -,071 -,415 ,680 ,672 1,488 DIR -,006 ,009 -,131 -,693 ,693 ,553 1,807 IND -,157 ,205 -,164 -,764 ,449 ,426 2,348 AUDIT ,022 ,010 ,323 2,201 ,033 ,918 1,089

a. Dependent Variable: ROA