68

LAMPIRAN

Lampiran 1 Daftar Sampel Perusahaan

NO KODE NAMA PERUSAHAAN
1 AGRO Bank Rakyat Indonesia Agroniaga
2 AGRS Bank Agris
3 ARTO Bank Artos
4 BABP Bank MNC Internasional
5 BACA Bank Capital
6 BBCA Bank BCA
7 BBHI Bank Harda Internasional
8 BBKP Bank Bukopin
9 BBMD Bank Mestika
10 BBNI Bank Negara Indonesia
11 BBNP Bank Nusantara Parahyangan
12 BBRI Bank Rakyat Indonesia
13 BBTN Bank Tabungan Negara
14 BBYB Bank Yudha Bhakti
15 BCIC J Trust Bank
16 BDMN Bank Danamon Indonesia
17 BEKS Bank Pundi Indonesia
18 BGTG Bank Ganesha
19 BINA Bank Ina Perdana
20 BJBR Bank Jawa Barat
21 BJTM Bank Pembangunan Daerah Jawa Timur
22 BKSW Bank QNB Indonesia
23 BMAS Bank Maspion
24 BMRI Bank Mandiri
25 BNBA Bank Bumi Arta
26 BNGA Bank CIMB Niaga
27 BNII Bank Maybank Indonesia
28 BNLI Bank Permata
29 BSIM Bank Sinarmas
30 BSWD Bank of India Indonesia
31 BTPN Bank Tabungan Pensiunan Nasional
32 BVIC Bank Victoria Internasional
33 DNAR Bank Dinar Indonesia
34 INPC Bank Arta Graha Internasional
35 MAYA Bank Mayapada
36 MCOR Bank Windu Ketjana Internasional
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NO KODE NAMA PERUSAHAAN

37 MEGA Bank Mega
38 NAGA Bank MitraNiaga
39 NISP Bank OCBC NISP
40 NOBU Bank National Nobu
41 PNBN Panin Bank
42 PNBS Panin Bank Syariah
43 SDRA Bank Woori Saudara
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Lampiran 2 Perhitungan Sampel

DEPENDEN
VARIABEL
F-SCORE
NO KODE NAMA PERUSAHAAN 2015 2016 2017
1 AGRO Bank Rakyat Indonesia Agroniaga 0 0 0
2 AGRS Bank Agris 0 0 0
3 ARTO Bank Artos 1 1 1
4 BABP Bank MNC Internasional 0 0 0
5 BACA Bank Capital 1 0 1
6 BBCA Bank BCA 0 0 1
7 BBHI Bank Harda Internasional 0 1 0
8 BBKP Bank Bukopin 0 1 1
9 BBMD Bank Mestika 0 0 1
10 BBNI Bank Negara Indonesia 1 1 0
11 BBNP Bank Nusantara Parahyangan 0 0 0
12 BBRI Bank Rakyat Indonesia 1 0 1
13 BBTN Bank Tabungan Negara 1 0 1
14 BBYB Bank Yudha Bhakti 0 0 1
15 BCIC J Trust Bank 1 1 1
16 BDMN Bank Danamon Indonesia 0 1 1
17 BEKS Bank Pundi Indonesia 1 1 0
18 BGTG Bank Ganesha 1 0 1
19 BINA Bank Ina Perdana 1 1 0
20 BJBR Bank Jawa Barat 1 1 0
21 BJTM Bank Pembangunan Daerah Jawa Timur 0 0 0
22 BKSW Bank QNB Indonesia 1 0 0
23 BMAS Bank Maspion 0 1 1
24 BMRI Bank Mandiri 1 0 0
25 BNBA Bank Bumi Arta 1 1 1
26 BNGA Bank CIMB Niaga 1 1 0
27 BNII Bank Maybank Indonesia 0 0 0
28 BNLI Bank Permata 0 0 0
29 BSIM Bank Sinarmas 0 1 0
30 BSWD Bank of India Indonesia 0 0 0
31 BTPN Bank Tabungan Pensiunan Nasional 1 1 0
32 BVIC Bank Victoria Internasional 0 0 1
33 DNAR Bank Dinar Indonesia 1 0 0
34 INPC Bank Arta Graha Internasional 0 0 1
35 MAYA Bank Mayapada 1 0 0
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DEPENDEN
VARIABEL
F-SCORE
NO KODE NAMA PERUSAHAAN 2015 2016 2017
36 MCOR Bank Windu Ketjana Internasional 1 0 0
37 MEGA Bank Mega 1 0 0
38 NAGA Bank MitraNiaga 1 0 0
39 NISP Bank OCBC NISP 1 1 0
40 NOBU Bank National Nobu 0 0 0
41 PNBN Panin Bank 0 1 0
42 PNBS Panin Bank Syariah 0 0 0
43 SDRA Bank Woori Saudara 1 1 0

Lanjutan Lampiran 2 Perhitungan Sampel

INDEPENDEN
VARIABEL
KOMITE AUDIT
(KOMAUDIT)
NO KODE NAMA PERUSAHAAN 2015 2016 2017
1 AGRO Bank Rakyat Indonesia Agroniaga 0.286 0.167 0.143
2 AGRS Bank Agris 0.286 0.167 0.143
3 ARTO Bank Artos 0.667 0.25 0.25
4 BABP Bank MNC Internasional 0.375 0.333 0.286
5 BACA Bank Capital 0.5 0.4 0.333
6 BBCA Bank BCA 0.429 0.2 0.273
7 BBHI Bank Harda Internasional 0.4 0.333 0.25
8 BBKP Bank Bukopin 0.286 0.222 0.25
9 BBMD Bank Mestika 0.25 0.4 0.4
10 BBNI Bank Negara Indonesia 0.444 0.375 0.3
11 BBNP Bank Nusantara Parahyangan 0.2 0.4 0.25
12 BBRI Bank Rakyat Indonesia 0.364 0.154 0.444
13 BBTN Bank Tabungan Negara 0.222 0.571 0.333
14 BBYB Bank Yudha Bhakti 0.167 0.2 0.333
15 BCIC J Trust Bank 0.25 0.5 0.6
16 BDMN Bank Danamon Indonesia 0.429 0.556 0.222
17 BEKS Bank Pundi Indonesia 0.2 0.333 0.25
18 BGTG Bank Ganesha 0.5 0.167 0.167
19 BINA Bank Ina Perdana 0.333 0.286 0.167
20 BJBR Bank Jawa Barat 0.333 0.286 0.25
21 BJTM Bank Pembangunan Daerah Jawa Timur 0.143 0.143 0.125
22 BKSW Bank QNB Indonesia 0.375 0.222 0.333
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INDEPENDEN
VARIABEL
KOMITE AUDIT
(KOMAUDIT)
NO KODE NAMA PERUSAHAAN 2015 2016 2017
23 BMAS Bank Maspion 0.429 0.429 0.222
24 BMRI Bank Mandiri 0.417 0.273 0.333
25 BNBA Bank Bumi Arta 0.333 0.333 0.6
26 BNGA Bank CIMB Niaga 0.375 0.286 0.333
27 BNII Bank Maybank Indonesia -0.098 0.159 0.139
28 BNLI Bank Permata -0.073 0.044 -0.045
29 BSIM Bank Sinarmas -0.009 0.068 0.057
30 BSWD Bank of India Indonesia 0.120 0.048 0.129
31 BTPN Bank Tabungan Pensiunan Nasional 0.299 0.175 0.095
32 BVIC Bank Victoria Internasional 0.723 0.023 -0.014
33 DNAR Bank Dinar Indonesia 0.042 0.094 0.100
34 INPC Bank Arta Graha Internasional -0.006 -0.028 0.030
35 MAYA Bank Mayapada 0.252 0.049 0.081
36 MCOR Bank Windu Ketjana Internasional 0.101 0.065 0.129
37 MEGA Bank Mega 0.034 0.043 0.193
38 NAGA Bank MitraNiaga 0.334 0.045 0.069
39 NISP Bank OCBC NISP -0.020 0.022 0.009
40 NOBU Bank National Nobu
41 PNBN Panin Bank
42 PNBS Panin Bank Syariah
43 SDRA Bank Woori Saudara

INDEPENDEN
VARIABEL EXTERNAL PRESSURE
(DTAR)
N
O KODE NAMA PERUSAHAAN 2015 2016 2017
1 AGRO Bank Rakyat Indonesia Agroniaga 1.779 1.855 0.610
2 AGRS Bank Agris 1.753 1.703 0.622
3 ARTO Bank Artos 1.756 2.650 0.352
4 BABP Bank MNC Internasional 1.722 1.747 0.549
5 BACA Bank Capital 5.502 6.460 0.146
6 BBCA Bank BCA 2.611 2.779 0.357
7 BBHI Bank Harda Internasional 1.885 2.149 0.468
8 BBKP Bank Bukopin 1.574 1.564 0.576
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INDEPENDEN
VARIABEL EXTERNAL PRESSURE
(DTAR)
N
O KODE NAMA PERUSAHAAN 2015 2016 2017
9 BBMD Bank Mestika 1.845 1.941 0.507
10 BBNI Bank Negara Indonesia 2.095 1.750 0.567
11 BBNP Bank Nusantara Parahyangan 1.783 1.977 0.381
12 BBRI Bank Rakyat Indonesia 1.818 1.582 0.037
13 BBTN Bank Tabungan Negara 1.676 2.088 0.517
14 BBYB Bank Yudha Bhakti 2.108 2.001 0.409
15 BCIC J Trust Bank 1.000 1.448 0.637
16 BDMN Bank Danamon Indonesia 25.821 14.576 0.270
17 BEKS Bank Pundi Indonesia 1.438 1.360 0.763
18 BGTG Bank Ganesha 4.768 5.653 0.189
19 BINA Bank Ina Perdana 2.491 2.692 0.368
20 BJBR Bank Jawa Barat 6.341 5.101 0.209
21 BJTM Bank Pembangunan Daerah Jawa Timur 0.801 3.343 0.366
22 BKSW Bank QNB Indonesia 3.365 3.734 0.202
23 BMAS Bank Maspion 3.417 3.390 0.320
24 BMRI Bank Mandiri 1.630 1.714 0.655
25 BNBA Bank Bumi Arta 2.492 1.000 1.000
26 BNGA Bank CIMB Niaga 4.966 5.512 0.164
27 BNII Bank Maybank Indonesia 3.817 4.613 0.273
28 BNLI Bank Permata 4.378 2.714 0.318
29 BSIM Bank Sinarmas 14.136 13.005 0.083
30 BSWD Bank of India Indonesia 3.227 3.376 0.316
31 BTPN Bank Tabungan Pensiunan Nasional 2.011 2.003 0.497
32 BVIC Bank Victoria Internasional 2.238 2.465 0.365
33 DNAR Bank Dinar Indonesia 3.023 2.639 0.471
34 INPC Bank Arta Graha Internasional 4.140 4.239 0.263
35 MAYA Bank Mayapada 5.670 5.436 0.213
36 MCOR Bank Windu Ketjana Internasional 1.443 1.391 0.726
37 MEGA Bank Mega 5.652 5.477 0.198
38 NAGA Bank MitraNiaga 3.308 2.752 0.388
39 NISP Bank OCBC NISP 2.024 2.015 0.498
40 NOBU Bank National Nobu
41 PNBN Panin Bank
42 PNBS Panin Bank Syariah
43 SDRA Bank Woori Saudara
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INDEPENDEN
VARIABEL INEFFECTIVE MONITORING
(BDOUT)
N
KODE NAMA PERUSAHAAN 2015 2016 2017
O
1 AGRO Bank Rakyat Indonesia Agroniaga 0.400 0.400 0.400
2 AGRS Bank Agris 0.333 0.500 0.500
3 ARTO Bank Artos 0.333 0.333 0.333
4 BABP Bank MNC Internasional 0.000 0.000 0.333
5 BACA Bank Capital 0.400 0.400 0.400
6 BBCA Bank BCA 0.500 0.500 0.500
7 BBHI Bank Harda Internasional 0.333 0.333 0.333
8 BBKP Bank Bukopin 0.571 0.571 0.500
9 BBMD Bank Mestika 0.400 0.400 0.400
10 BBNI Bank Negara Indonesia 0.333 0.333 0.333
11 BBNP Bank Nusantara Parahyangan 0.333 0.333 0.333
12 BBRI Bank Rakyat Indonesia 0.333 0.333 0.333
13 BBTN Bank Tabungan Negara 0.333 0.333 0.333
14 BBYB Bank Yudha Bhakti 0.000 0.000 0.000
15 BCIC J Trust Bank 0.333 0.333 0.333
16 BDMN Bank Danamon Indonesia 0.333 0.333 0.333
17 BEKS Bank Pundi Indonesia 0.500 0.500 0.500
18 BGTG Bank Ganesha 0.333 0.333 0.333
19 BINA Bank Ina Perdana 0.500 0.500 0.500
20 BJBR Bank Jawa Barat 0.500 0.400 0.400
21 BJTM Bank Pembangunan Daerah Jawa Timur 0.600 0.500 0.667
22 BKSW Bank QNB Indonesia 0.333 0.333 0.333
23 BMAS Bank Maspion 0.333 0.429 0.429
24 BMRI Bank Mandiri 0.333 0.333 0.333
25 BNBA Bank Bumi Arta 0.250 0.250 0.250
26 BNGA Bank CIMB Niaga 0.429 0.429 0.333
27 BNII Bank Maybank Indonesia 0.333 0.333 0.333
28 BNLI Bank Permata 0.333 0.667 0.500
29 BSIM Bank Sinarmas 0.333 0.333 0.333
30 BSWD Bank of India Indonesia 0.500 0.500 0.600
31 BTPN Bank Tabungan Pensiunan Nasional 0.333 0.333 0.333
32 BVIC Bank Victoria Internasional 0.667 0.500 0.500
33 DNAR Bank Dinar Indonesia 0.333 0.333 0.333
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INDEPENDEN
VARIABEL INEFFECTIVE MONITORING
(BDOUT)
N
KODE NAMA PERUSAHAAN 2015 2016 2017
O
34 INPC Bank Arta Graha Internasional 0.333 0.333 0.333
35 MAYA Bank Mayapada 0.400 0.400 0.500
36 MCOR Bank Windu Ketjana Internasional 0.750 0.800 0.800
37 MEGA Bank Mega 0.500 0.500 0.500
38 NAGA Bank MitraNiaga 0.333 0.333 0.333
39 NISP Bank OCBC NISP 0.500 0.500 0.500
40 NOBU Bank National Nobu
41 PNBN Panin Bank
42 PNBS Panin Bank Syariah
43 SDRA Bank Woori Saudara
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Lampiran 3 Hasil Olah Data

Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Fscore 129 .000 1.000 .41860 .495254
ROA 129 -.112 .247 .00807 .028485
KOMAUDIT 129 .000 .667 .29219 .126008
RATIO 129 .000 1.000 .60465 .490832
Valid N (listwise) 129

Hosmer and Lemeshow Test

Step Chi-square df Sig.
1 12.817 8 .118

Iteration Historya,b,c
Coefficients
Iteration -2 Log likelihood Constant
Step 0 1 175.398 -.326
2 175.398 -.329
3 175.398 -.329
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 175.398
c. Estimation terminated at iteration number 3
because parameter estimates changed by less
than .001.
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Iteration Historya,b,c,d
Coefficients
Iteration -2 Log likelihood Constant ROA KOMAUDIT RATIO
Step 1 1 153.435 1.147 17.983 -4.519 -.492
2 147.263 1.297 43.545 -5.129 -.816
3 144.666 1.009 72.743 -4.754 -1.019
4 144.352 .880 87.127 -4.652 -1.117
5 144.349 .871 88.545 -4.651 -1.128
6 144.349 .871 88.556 -4.651 -1.128
7 144.349 .871 88.556 -4.651 -1.128
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 175.398
d. Estimation terminated at iteration number 7 because parameter estimates changed by
less than .001.

Model Summary
Cox & Snell R Nagelkerke R
Step -2 Log likelihood Square Square
a
1 144.349 .214 .288
a. Estimation terminated at iteration number 7 because
parameter estimates changed by less than .001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.
Step 1 Step 31.049 3 .000
Block 31.049 3 .000
Model 31.049 3 .000
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Variables in the Equation

B S.E. Wald df Sig. Exp(B)
Step 1a ROA 88.556 29.223 9.183 1 .002 2.879E+38
KOMAUDIT -4.651 1.790 6.753 1 .009 .010
RATIO -1.128 .488 5.333 1 .021 .324
Constant .871 .702 1.536 1 .215 2.388
a. Variable(s) entered on step 1: ROA, KOMAUDIT, RATIO.