No Nama Perusahaan Kode Saham. 1 PT Astra International tbk ASII 2 PT Astra Otoparts Tbk. AUTO. 3 PT Garuda Metalindo Tbk. BOLT

Transkripsi

1 LAMPIRAN 1 Daftar Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen No Nama Perusahaan Kode Saham 1 PT Astra International tbk ASII 2 PT Astra Otoparts Tbk. AUTO 3 PT Garuda Metalindo Tbk. BOLT 4 PT Indo Kordsa Tbk BRAM 5 PT Goodyear Indonesia Tbk GDYR 6 PT Gajah Tunggal Tbk. GJTL 7 PT Indomobil Sukses International Tbk. IMAS 8 PT Indospring Tbk INDS 9 PT Multi Prima Sejahtera Tbk LPIN 10 PT Multistrada Arah Sarana Tbk. MASA 11 PT Nipress Tbk NIPS 12 PT Prima Alloy Steel Universal Tbk. PRAS 13 PT Selamat Sempurna tbk SMSM Sumber: Data Diolah 122

2 123 LAMPIRAN 2 Daftar Sampel Penelitian No Nama Perusahaan Kode Saham 1 PT Astra International tbk ASII 2 PT Astra Otoparts Tbk. AUTO 3 PT Indo Kordsa Tbk BRAM 4 PT Goodyear Indonesia Tbk GDYR 5 PT Gajah Tunggal Tbk. GJTL 6 PT Indomobil Sukses International Tbk. IMAS 7 PT Indospring Tbk INDS 8 PT Multistrada Arah Sarana Tbk. MASA 9 PT Nipress Tbk NIPS 10 PT Prima Alloy Steel Universal Tbk. PRAS 11 PT Selamat Sempurna tbk SMSM 12 PT Multi Prima Sejahtera Tbk LPIN Sumber: Data Diolah

3 124 LAMPIRAN 3 Data kurs tengah pada tanggal dan tahun neraca perusahaan Kurs tengah = kurs jual+kurs beli 2 Tahun Kurs Jual Kurs Beli Kurs Tengah 31-Des-12 9,718 9,622 9, Des-13 12,250 12,128 12, Des-14 12,502 12,378 12, Des-15 13,864 13,726 13, Des-16 13,503 13,369 13,436 Sumber: Data Diolah

4 125 LAMPIRAN 4 Data Variabel Profitabilitas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah Menggunakan Kurs Tengah. Rupiah = Dollar x Kurs Tengah EMITEN Laba Bersih Total Aset Kurs Laba Bersih Total Aset TAHUN (Dollar) (Dollar) Tengah (Rp) (Rp) ,527, ,933,238 9, ,176,544,490 2,223,454,411, ,957, ,028,396 12,189 23,859,553,074 2,913,517,118,844 PT Indo Kordsa Tbk ,045, ,298,067 12, ,042,748,280 3,835,227,953, ,432, ,834,622 13, ,915,937,445 4,025,858,610, ,493, ,060,495 13, ,222,021,072 3,977,868,810, ,673, ,915,331 9,670 64,537,550,990 1,198,261,250, ,634, ,048,164 12,189 56,488,591,899 1,353,566,070,996 PT Goodyear Indonesia Tbk ,741, ,498,249 12,440 34,107,444,640 1,561,198,217, , ,315,863 13,795-2,628,664,840 1,645,962,330, , ,840,841 13,436 10,281,240,636 1,516,129,539, , ,485,895 9,670 6,806,403,560 6,212,838,604,650 PT Multistrada Arah Sarana ,748, ,065,832 12,189 21,314,246,094 7,667,683,426,248 Tbk , ,203,702 12,440 4,511,415,760 7,777,534,052, ,119, ,429,237 13, ,119,958,560 8,255,331,324, ,483, ,745,210 13,436-87,109,242,592 8,192,536,641,560 Sumber: Data Sekunder Diolah

5 126 LAMPIRAN 5 Data Variabel Likuiditas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah Menggunakan Kurs Tengah. Kurs tengah = kurs jual+kurs beli 2 EMITEN TAHUN Aset Lancar Kewajiban Lancar Kurs Tengah Kewajiban Lancar Aset Lancar (Rp) (Dollar) (Dollar) (Dollar) (Rp) ,356,415 40,589,171 9, ,066,533, ,497,283, ,543,671 58,257,851 12,189 1,115,825,805, ,104,945,839 PT Indo Kordsa Tbk ,402,632 77,282,258 12,440 1,360,968,742, ,391,289, ,097,679 56,517,831 13,795 1,408,437,481, ,663,478, ,618,311 59,559,808 13,436 1,513,139,626, ,245,580, ,158,076 69,464,492 9, ,068,594, ,721,637, ,903,040 53,178,435 12, ,268,154, ,191,944,215 PT Goodyear Indonesia Tbk ,895,398 66,606,518 12, ,418,751, ,585,083, ,140,275 62,078,390 13, ,045,093, ,371,390, ,840,216 54,467,410 13, ,345,142, ,824,120, ,928, ,678,538 9,670 1,652,881,699,070 1,186,301,462,460 PT Multistrada Arah Sarana ,564, ,398,461 12,189 1,993,692,505,155 1,272,512,841,129 Tbk ,560,982 95,870,981 12,440 2,084,458,616,080 1,192,635,003, ,081, ,784,397 13,795 2,194,533,886,235 1,707,605,756, ,754, ,039,966 13,436 2,038,971,554,088 1,935,320,983,176 Sumber: Data Sekunder Diolah

6 127 LAMPIRAN 6 Data Variabel Leverage Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah Menggunakan Kurs Tengah. Kurs tengah = kurs jual+kurs beli 2 EMITEN PT Indo Kordsa Tbk PT Goodyear Indonesia Tbk PT Multistrada Arah Sarana Tbk. Sumber: Data Sekunder Diolah TAHUN Total Hutang Total Ekuitas Kurs (Dollar) (Dollar) Tengah Total Hutang (Rp) Total Ekuitas (Rp) ,310, ,623,187 9, ,198,193,170 1,640,256,218, ,167, ,861,249 12, ,401,354,783 1,985,115,764, ,647, ,650,710 12,440 1,612,813,121,080 2,222,414,832, ,900, ,933,781 13,795 1,502,287,101,595 2,523,571,508, ,315, ,744,650 13,436 1,320,971,693,420 2,656,897,117, ,185,039 52,730,292 9, ,359,327, ,901,923, ,822,258 56,225,906 12, ,228,502, ,337,568, ,600,687 57,897,562 12, ,952,546, ,245,671, ,833,786 55,482,077 13, ,587,077, ,375,252, ,563,392 56,277,449 13, ,985,734, ,143,804, ,502, ,982,982 9,670 2,441,703,168,710 3,597,075,435, ,786, ,279,296 12,189 3,093,404,087,304 4,574,279,338, ,328, ,874,722 12,440 3,114,092,511,200 4,663,441,541, ,977, ,451,534 13,795 3,489,827,412,885 4,765,503,911, ,776, ,968,262 13,436 3,638,159,073,328 4,554,377,568,232

7 128 LAMPIRAN 7 Data Profitabilitas Perusahaan Sampel yang Diproksikan Dengan ROA ROA = Laba Bersih Setelah Pajak x 100% Total Aset EMITEN TAHUN Laba Bersih Total Aset ROA % 2012 Rp22,460,000,000,000 Rp182,274,000,000, Rp23,708,000,000,000 Rp213,994,000,000, PT Astra International 2014 Rp22,151,000,000,000 Rp236,029,000,000, tbk 2015 Rp16,454,000,000,000 Rp245,435,000,000, Rp19,804,000,000,000 Rp261,855,000,000, rata-rata Rp1,076,431,000,000 Rp8,881,642,000, Rp1,099,709,000,000 Rp12,617,678,000, PT Astra Otoparts Tbk Rp1,150,174,000,000 Rp14,380,926,000, Rp279,235,000,000 Rp14,339,110,000, Rp522,056,000,000 Rp14,612,274,000, rata-rata Rp237,176,544,490 Rp2,223,454,411, Rp23,859,553,074 Rp2,913,517,118, PT Indo Kordsa Tbk 2014 Rp212,042,748,280 Rp3,835,227,953, Rp143,915,937,445 Rp4,025,858,610, Rp302,222,021,072 Rp3,977,868,810, rata-rata PT Goodyear Indonesia Tbk PT Gajah Tunggal Tbk PT Indomobil Sukses International Tbk Rp64,537,550,990 Rp1,198,261,250, Rp56,488,591,899 Rp1,353,566,070, Rp34,107,444,640 Rp1,561,198,217, Rp2,628,664,840 Rp1,645,962,330, Rp10,281,240,636 Rp1,516,129,539, rata-rata Rp1,086,114,000,000 Rp12,869,793,000, Rp340,488,000,000 Rp15,350,754,000, Rp293,797,000,000 Rp16,042,897,000, Rp207,955,000,000 Rp17,509,505,000, Rp454,035,000,000 Rp18,697,779,000, rata-rata Rp884,981,697,692 Rp17,577,664,024, Rp805,480,217,885 Rp22,315,022,507,

8 129 PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder diolah Rp6,133,971,024 Rp23,471,397,834, Rp8,573,318,114 Rp24,860,957,839, Rp920,648,852 Rp25,633,342,258, rata-rata Rp540,323,808,599 Rp1,664,779,358, Rp411,289,306,390 Rp2,196,518,364, Rp127,917,937,369 Rp2,282,666,078, Rp132,465,180,205 Rp2,553,928,346, Rp144,647,295,294 Rp2,477,272,502, rata-rata Rp6,806,403,560 Rp6,212,838,604, Rp21,314,246,094 Rp7,667,683,426, Rp4,511,415,760 Rp7,777,534,052, Rp374,119,958,560 Rp8,255,331,324, Rp87,109,242,592 Rp8,192,536,641, rata-rata Rp21,553,186,948 Rp525,628,737, Rp33,872,112,000 Rp798,407,625, Rp11,018,188,000 Rp1,206,854,399, Rp26,779,572,000 Rp1,547,720,090, Rp142,891,548,000 Rp1,777,956,390, rata-rata Rp41,448,799,424 Rp577,349,886, Rp87,154,383,485 Rp795,630,254, Rp111,249,192,142 Rp1,286,827,899, Rp49,582,224,493 Rp1,531,742,052, Rp30,657,914,643 Rp1,596,466,547, rata-rata Rp268,543,331,492 Rp1,441,204,473, Rp338,222,792,309 Rp1,701,103,245, Rp420,436,000,000 Rp1,749,395,000, Rp446,088,000,000 Rp2,220,108,000, Rp474,499,000,000 Rp2,254,740,000, rata-rata Rp16,599,848,712 Rp172,268,827, Rp8,554,996,356 Rp196,390,816, Rp4,130,648,465 Rp185,595,748, Rp17,664,476,558 Rp324,054,785, Rp64,895,693,813 Rp477,838,306, rata-rata

9 130 LAMPIRAN 8 Data Likuiditas Perusahaan Sampel yang Diproksikan Dengan Rasio lancar Current Ratio aset lancar kewajiban lancar X100% EMITEN TAHUN Aset Lancar Kewajiban Lancar CR (%) 2012 Rp75,799,000,000,000 Rp54,178,000,000, Rp88,352,000,000,000 Rp71,139,000,000, PT Astra International 2014 Rp97,241,000,000,000 Rp73,523,000,000, tbk 2015 Rp105,161,000,000,000 Rp76,242,000,000, Rp110,403,000,000,000 Rp89,079,000,000, rata-rata Rp3,205,631,000,000 Rp2,751,766,000, Rp5,029,517,000,000 Rp2,661,312,000, PT Astra Otoparts Tbk Rp5,138,080,000,000 Rp3,857,809,000, Rp4,796,770,000,000 Rp3,625,907,000, Rp4,903,902,000,000 Rp3,258,146,000, rata-rata Rp835,066,533,050 Rp392,497,283, PT Indo Kordsa Tbk 2013 Rp1,115,825,805,819 Rp710,104,945, Rp1,360,968,742,080 Rp961,391,289, Rp1,408,437,481,805 Rp779,663,478, Rp1,513,139,626,596 Rp800,245,580, rata-rata PT Goodyear Indonesia Tbk PT Gajah Tunggal Tbk PT Indomobil Sukses International Tbk Rp601,068,594,920 Rp671,721,637, Rp608,268,154,560 Rp648,191,944, Rp782,418,751,120 Rp828,585,083, Rp802,045,093,625 Rp856,371,390, Rp629,345,142,176 Rp731,824,120, rata-rata Rp5,194,057,000,000 Rp3,020,030,000, Rp6,843,853,000,000 Rp2,964,235,000, Rp6,283,252,000,000 Rp3,116,223,000, Rp6,602,281,000,000 Rp3,713,148,000, Rp7,517,152,000,000 Rp4,343,805,000, rata-rata Rp9,813,158,956,054 Rp7,963,486,975, Rp11,634,955,170,257 Rp10,717,554,588,

10 131 PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk 2014 Rp11,845,370,194,860 Rp11,473,255,532, Rp12,192,274,613,320 Rp13,035,531,353, Rp11,639,697,824,750 Rp12,594,693,691, rata-rata Rp867,620,153,034 Rp371,743,866, Rp1,086,590,779,051 Rp281,799,219, Rp975,954,232,621 Rp335,123,443, Rp992,929,224,058 Rp445,006,853, Rp981,694,103,645 Rp323,699,362, rata-rata Rp1,652,881,699,070 Rp1,186,301,462, Rp1,993,692,505,155 Rp1,272,512,841, Rp2,084,458,616,080 Rp1,192,635,003, Rp2,194,533,886,235 Rp1,707,605,756, Rp2,038,971,554,088 Rp1,935,320,983, rata-rata Rp308,238,585,743 Rp279,356,258, Rp534,840,333,000 Rp508,836,644, Rp671,452,283,000 Rp518,954,798, Rp701,282,705,000 Rp669,595,797, Rp825,372,776,000 Rp677,524,406, rata-rata Rp197,198,600,380 Rp177,151,899, Rp331,855,600,867 Rp321,945,837, Rp566,779,211,419 Rp564,899,086, Rp658,889,212,539 Rp655,589,698, Rp687,016,688,458 Rp682,161,682, rata-rata Rp899,279,276,888 Rp462,534,538, Rp1,097,152,037,422 Rp523,047,319, Rp1,133,730,000,000 Rp536,800,000, Rp1,368,558,000,000 Rp571,712,000, Rp1,454,387,000,000 Rp508,482,000, rata-rata Rp95,789,068,363 Rp32,995,214, Rp117,583,929,998 Rp47,334,458, PT Multi Prima 2014 Rp84,882,248,726 Rp39,239,103, Sejahtera tbk 2015 Rp142,576,406,096 Rp180,556,111, Rp187,053,339,566 Rp262,162,231, rata-rata Sumber: Data Sekunder Diolah

11 132 LAMPIRAN 9 Data Leverage Pada Perusahaan Sampel yang Diproksikan dengan Debt To Equity Ratio= Debt To Equity Ratio total hutang total ekuitas x100% EMITEN TAHUN Total Hutang Total Ekuitas DER (%) 2012 Rp92,460,000,000,000 Rp89,814,000,000, Rp107,806,000,000,000 Rp106,188,000,000, PT Astra International 2014 Rp115,705,000,000,000 Rp120,324,000,000, tbk 2015 Rp118,902,000,000,000 Rp126,533,000,000, Rp121,949,000,000,000 Rp139,906,000,000, rata-rata Rp3,396,543,000,000 Rp5,485,099,000, Rp3,058,924,000,000 Rp9,558,754,000, PT Astra Otoparts Tbk Rp4,244,369,000,000 Rp10,136,557,000, Rp4,195,684,000,000 Rp10,143,426,000, Rp4,075,716,000,000 Rp10,536,558,000, rata-rata Rp583,198,193,170 Rp1,640,256,218, Rp928,401,354,783 Rp1,985,115,764, PT Indo Kordsa Tbk 2014 Rp1,612,813,121,080 Rp2,222,414,832, Rp1,502,287,101,595 Rp2,523,571,508, Rp1,320,971,693,420 Rp2,656,897,117, rata-rata PT Goodyear Indonesia Tbk PT Gajah Tunggal Tbk 2012 Rp688,359,327,130 Rp509,901,923, Rp668,228,502,762 Rp685,337,568, Rp840,952,546,280 Rp720,245,671, Rp880,587,077,870 Rp765,375,252, Rp759,985,734,912 Rp756,143,804, rata-rata Rp7,391,409,000,000 Rp5,478,384,000, Rp9,626,411,000,000 Rp5,724,343,000, Rp10,059,605,000,000 Rp5,983,292,000, Rp12,115,363,000,000 Rp5,394,142,000, Rp12,849,602,000,000 Rp5,848,177,000, rata-rata Rp11,869,218,951,856 Rp5,708,445,072, Rp15,655,152,396,933 Rp6,659,870,110,

12 133 PT Indomobil Sukses International Tbk. PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder Diolah 2014 Rp16,744,375,200,010 Rp6,727,022,634, Rp18,163,865,982,392 Rp6,697,091,857, Rp18,923,523,905,726 Rp6,709,818,352, rata-rata Rp528,206,496,386 Rp1,136,572,861, Rp443,652,749,965 Rp1,752,865,614, Rp454,347,526,616 Rp1,828,318,551, Rp634,889,428,231 Rp1,919,038,917, Rp409,208,624,907 Rp2,068,063,877, rata-rata Rp2,441,703,168,710 Rp3,597,075,435, Rp3,093,404,087,304 Rp4,574,279,338, Rp3,114,092,511,200 Rp4,663,441,541, Rp3,489,827,412,885 Rp4,765,503,911, Rp3,638,159,073,328 Rp4,554,377,568, rata-rata Rp310,716,227,614 Rp214,912,509, Rp562,461,853,000 Rp235,945,772, Rp630,960,175,000 Rp575,894,224, Rp938,717,411,000 Rp609,002,679, Rp935,375,496,000 Rp842,580,894, rata-rata Rp297,056,156,250 Rp280,293,729, Rp389,182,140,905 Rp406,448,113, Rp601,006,310,349 Rp685,821,589, Rp811,177,918,367 Rp720,564,133, Rp903,464,665,102 Rp693,001,882, rata-rata Rp620,875,870,082 Rp820,328,603, Rp694,304,234,869 Rp1,006,799,010, Rp602,558,000,000 Rp1,146,837,000, Rp779,860,000,000 Rp1,440,248,000, Rp674,685,000,000 Rp1,580,055,000, rata-rata Rp37,413,214,492 Rp134,855,613, Rp52,980,206,367 Rp143,410,609, Rp46,315,786,933 Rp139,279,961, Rp207,564,071,081 Rp116,490,714, Rp426,243,285,867 Rp51,595,020, rata-rata

13 134 LAMPIRAN 10 Data Umur Perusahaan Pada Perusahaan Sampel yang Diproksikan Dengan Tahun Periode Penelitian Listing Date Umur perusahaan = tahun periode penelitian listing date EMITEN PT Astra International tbk PT Astra Otoparts Tbk. PT Indo Kordsa Tbk PT Goodyear Indonesia Tbk PT Gajah Tunggal Tbk Listing Date Pahun Periode Penelitian Umur Perusahaan rata-rata rata-rata rata-rata rata-rata rata-rata 24

14 135 PT Indomobil Sukses International Tbk. PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder Diolah rata-rata rata-rata rata-rata rata-rata rata-rata rata-rata

15 136 LAMPIRAN 11 Data Ukuran Perusahaan Pada Perusahaan Sampel yang Diproksikan Dengan Natural Logaritma Assets Ukuran Perusahaan = Ln (Total Asset) EMITEN TAHUN Total Asset Ln 2012 Rp182,274,000,000, Rp213,994,000,000, PT Astra International tbk 2014 Rp236,029,000,000, Rp245,435,000,000, Rp261,855,000,000, rata-rata Rp8,881,642,000, Rp12,617,678,000, PT Astra Otoparts Tbk Rp14,380,926,000, Rp14,339,110,000, Rp14,612,274,000, rata-rata Rp2,223,454,411, Rp2,913,517,118, PT Indo Kordsa Tbk 2014 Rp3,835,227,953, Rp4,025,858,610, Rp3,977,868,810, rata-rata Rp1,198,261,250, Rp1,353,566,070, PT Goodyear Indonesia Tbk 2014 Rp1,561,198,217, Rp1,645,962,330, Rp1,516,129,539, rata-rata Rp12,869,793,000, Rp15,350,754,000, PT Gajah Tunggal Tbk 2014 Rp16,042,897,000, Rp17,509,505,000, Rp18,697,779,000, rata-rata Rp17,577,664,024, PT Indomobil Sukses 2013 Rp22,315,022,507, International Tbk Rp23,471,397,834,920 31

16 137 PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder Diolah 2015 Rp24,860,957,839, Rp25,633,342,258, rata-rata Rp1,664,779,358, Rp2,196,518,364, Rp2,282,666,078, Rp2,553,928,346, Rp2,477,272,502, rata-rata Rp6,212,838,604, Rp7,667,683,426, Rp7,777,534,052, Rp8,255,331,324, Rp8,192,536,641, rata-rata Rp525,628,737, Rp798,407,625, Rp1,206,854,399, Rp1,547,720,090, Rp1,777,956,390, rata-rata Rp577,349,886, Rp795,630,254, Rp1,286,827,899, Rp1,531,742,052, Rp1,596,466,547, rata-rata Rp1,441,204,473, Rp1,701,103,245, Rp1,749,395,000, Rp2,220,108,000, Rp2,254,740,000, rata-rata Rp172,268,827, Rp196,390,816, Rp185,595,748, Rp324,054,785, Rp477,838,306, rata-rata 26

17 138 LAMPIRAN 12 Data Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Sampel yang Diproksikan Dengan Total Lag Total lag = tanggal publikasi laporan keuangan tanggal berakhirnya periode laporan keuangan EMITEN PT Astra International tbk PT Astra Otoparts Tbk. PT Indo Kordsa Tbk PT Goodyear Indonesia Tbk PT Gajah Tunggal Tbk TAHUN Tanggal Berakhir Tanggal Publikasi Ketepatan Waktu Laporan Laporan Publikasi Des Feb Des Feb Des Feb Des Feb Des Feb rata-rata Des Feb Des Feb Des Feb Des Feb Des Feb rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar-14 74

18 139 PT Indomobil Sukses International Tbk. PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder Diolah Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mei rata-rata Des Mei Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mar Des Mar rata-rata Des Mar Des Mar Des Mar Des Mei Des Mar rata-rata 101.2

19 140 LAMPIRAN 13 Data Profitabilitas, Likuiditas, Leverage, Umur Perusahaan, Ukuran Perusahaan dan Ketepatan Waktu Publikasi Perusahaan Sampel EMITEN TAHUN ROA CR DER Umur Ukuran Ketepatan Perusahaan Perusahaan Waktu PT Astra International tbk PT Astra Otoparts Tbk PT Indo Kordsa Tbk PT Goodyear Indonesia Tbk

20 141 PT Gajah Tunggal Tbk PT Indomobil Sukses International Tbk. PT Indospring Tbk PT Multistrada Arah Sarana Tbk. PT Nipress Tbk

21 142 PT Prima Alloy Steel Universal Tbk. PT Selamat Sempurna tbk PT Multi Prima Sejahtera tbk Sumber: Data Sekunder Diolah

22 143 LAMPIRAN 14 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS ANALISIS DESKRIPTIF DESCRIPTIVES VARIABLES=x1 x2 x3 x4 x5 y /STATISTICS=MEAN STDDEV VARIANCE MIN MAX /SORT=MEAN (A). Descriptives Descriptive Statistics N Minimum Maximum Mean Std. Deviation Variance x x x x x Y Valid N (listwise) 60 REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT y /METHOD=ENTER x1 x2 x3 x4 x5 /SAVE RESID.

23 144 LAMPIRAN 15 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI NORMALITAS Regression Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 x5, x3, x4, x1, x2 a. Enter a. All requested variables entered. b. Dependent Variable: y Model Summary b R Adjusted R Std. Error of the Model R Square Square Estimate a a. Predictors: (Constant), x5, x3, x4, x1, x2 b. Dependent Variable: y ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), x5, x3, x4, x1, x2 b. Dependent Variable: y

24 145 Model Unstandardized Coefficients Coefficients a Standardized Coefficients B Std. Error Beta 1 (Constant) t Sig. x x x x x a. Dependent Variable: y Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value Residual E Std. Predicted Value Std. Residual a. Dependent Variable: y

25 146 NPAR TESTS /K-S(NORMAL)=RES_3 /MISSING ANALYSIS. NPar Tests One-Sample Kolmogorov-Smirnov Test Unstandardiz ed Residual N 60 Normal Parameters a Mean Most Extreme Differences Std. Deviation Absolute.142 Positive.142 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).178 a. Test distribution is Normal.

26 147 LAMPIRAN 16 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI MULTIKOLINIERITAS REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT y /METHOD=ENTER x1 x2 x3 x4 x5. Regression Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 x5, x3, x4, x1, x2 a. Enter a. All requested variables entered. b. Dependent Variable: y Model R R Square Model Summary Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), x5, x3, x4, x1, x2

27 148 Model ANOVA b Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), x5, x3, x4, x1, x2 b. Dependent Variable: y Model Unstandardized Coefficients B Coefficients a Standardized Coefficients Collinearity Statistics t Sig. Std. Error Beta Tolerance VIF 1 (Constant) x x x x x a. Dependent Variable: y

28 149 Coefficient Correlations a Model x5 x3 x4 x1 x2 1 Correlations x x x x x Covariances x x x x x a. Dependent Variable: y Collinearity Diagnostics a Condition Variance Proportions Model Dimension Eigenvalue Index (Constant) x1 x2 x3 x4 x a. Dependent Variable: y

29 150 LAMPIRAN 17 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI AUTOKORELASI DENGAN UJI DURBIN WATSON REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT y /METHOD=ENTER x1 x2 x3 x4 x5 /RESIDUALS DURBIN. Regression Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 x5, x3, x4, x1, x2 a. Enter a. All requested variables entered. b. Dependent Variable: y Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin- Watson a a. Predictors: (Constant), x5, x3, x4, x1, x2 b. Dependent Variable: y

30 151 Model ANOVA b Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), x5, x3, x4, x1, x2 b. Dependent Variable: y Model Unstandardized Coefficients Coefficients a B Std. Error Beta Standardized Coefficients t Sig. 1 (Constant) x x x x x a. Dependent Variable: y Residuals Statistics a Minimum Maximum Mean Std. Deviation Predicted Value Residual E 1 Std. Predicted Value Std. Residual a. Dependent Variable: y N

31 152 LAMPIRAN 18 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI AUTOKORELASI DENGAN UJI DURBIN WATSON PROSES TRANSFORMASI LAG 1 REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Lag_y /METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5 /RESIDUALS DURBIN. Regression Variables Entered/Removed b Model Variables Entered 1 Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 a Variables Removed a. All requested variables entered. b. Dependent Variable: Lag_y Method. Enter Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate Durbin- Watson a a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: Lag_y

32 153 Model Sum of Squares ANOVA b Df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: Lag_y Model Unstandardized Coefficients Coefficients a B Std. Error Beta Standardized Coefficients t Sig. 1 (Constant) Lag_x Lag_x Lag_x Lag_x Lag_x a. Dependent Variable: Lag_y

33 154 Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value Residual E Std. Predicted Value Std. Residual a. Dependent Variable: Lag_y

34 155 LAMPIRAN 19 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI HETEROSKEDASTISITAS MENGGUNAKAN UJI GLEJSER REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Lag_y /METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5 /SAVE RESID. Regression Variables Entered/Removed b Model Variables Entered 1 Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 a Variables Removed a. All requested variables entered. b. Dependent Variable: Lag_y Method. Enter Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: Lag_y

35 156 Model Sum of Squares ANOVA b Df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: Lag_y Model Unstandardized Coefficients Coefficients a Standardized Coefficients B Std. Error Beta 1 (Constant) t Sig. Lag_x Lag_x Lag_x Lag_x Lag_x a. Dependent Variable: Lag_y

36 157 Residuals Statistics a Minimum Maximum Mean Std. Deviation Predicted Value Residual E Std. Predicted Value Std. Residual a. Dependent Variable: Lag_y N REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT abres /METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5. Regression Variables Entered/Removed b Model Variables Entered 1 Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 a a. All requested variables entered. b. Dependent Variable: abres Variables Removed Method. Enter

37 158 Model R R Square Model Summary Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 Model ANOVA b Sum of Squares Df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: abres Model Unstandardized Coefficients Coefficients a Standardized Coefficients B Std. Error Beta 1 (Constant) t Sig. Lag_x Lag_x Lag_x Lag_x Lag_x a. Dependent Variable: abres

38 159 LAMPIRAN 20 HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS UJI ANALISIS REGRESI LINIER BERGANDA REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Lag_y /METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5. Regression Variables Entered/Removed b Model Variables Entered 1 Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 a a. All requested variables entered. b. Dependent Variable: Lag_y Variables Removed Method. Enter Model R R Square Model Summary Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

39 160 Model Sum of Squares ANOVA b Df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1 b. Dependent Variable: Lag_y Model Unstandardized Coefficients Coefficients a Standardized Coefficients B Std. Error Beta 1 (Constant) t Sig. Lag_x Lag_x Lag_x Lag_x Lag_x a. Dependent Variable: Lag_y

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