Lampiran 1 : Daftar Populasi dan Sampel Perusahaan Consumer Goods

Lampiran 1 : Daftar Populasi dan Sampel Perusahaan Consumer Goods No Kode Nama Perusahaan Sampel 1 AISA Tiga Pilar Sejahtera Food Tbk, PT 1 2 ALTO Tri Banyan Tirta Tbk, PT - 3 CEKA Wilmar Cahaya Indonesia Tbk, PT 2 4 DLTA Delta Djakarta Tbk, PT 3 5 ICBP Indofood CBP Sukses Makmur Tbk, PT 4 6 INDF Indofood Sukses Makmur Tbk, PT 5 7 MLBI Multi Bintang Indonesia Tbk, PT 6 8 MYOR Mayora Indah Tbk, PT 7 9 PSDN Prashida Aneka Niaga Tbk, PT 8 10 ROTI Nippon Indosari Corporindo Tbk, PT 9 11 SKBM Sekar Bumi Tbk - 12 SKLT Sekar Laut Tbk, PT 10 13 STTP Siantar Top Tbk, PT 11 14 ULTJ Ultrajaya Milk Industry and Trading Company 12 15 GGRM Gudang Garam Tbk 13 16 HMSP Handjaya Mandala Sampoerna Tbk 14 17 RMBA Bentoel International Investama Tbk - 18 WIIM Wismilak Inti Makmur Tbk - 19 ADES Akasha Wira International Tbk, PT 15 20 KINO Kino Indonesia Tbk - 21 MBTO Martina Berto Tbk 16 22 MRAT Mustika Ratu Tbk - 23 TCID Mandom Indonesia Tbk 17 24 UNVR Unilever Indonesia Tbk 18 25 DVLA Darya Varia Laboratoria Tbk 19 26 INAF Indofarma (Persero) Tbk 20 27 KAEF Kimia Farma (Persero) Tbk 21 28 KLBF Kalbe Farma Tbk 22 29 MERK Merck Indonesia Tbk 23 30 PYFA Pyridam Farma Tbk 24 31 SCPI Merck Sharp Dohme Pharma Tbk - 32 SIDO Industri Jamu & Farmasi Sido Muncul Tbk - 33 SQBB Taisho Pharmaceutical Indonesia Tbk 25 34 TSPC Tempo Scan Pasific Tbk 26 35 CINT Chitose International Tbk - 36 KICI PT Kedaung Can Tbk 27 37 LMPI PT Langgeng Makmur Tbk - 112

113 Lampiran 2 : Hasil Analisis Uji Faktor KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy..673 Bartlett's Test of Sphericity Approx. Chi-Square 2271.217 Df 120 Sig..000 Anti-Image Matrics Anti-image Correlation CR CSR ATR CTO ROA ROE GPM NPM TATO WCTO RTO FATO ITO DER DAR TIER CR.692 a.360 -.762.051.050 -.078.318 -.031.292 -.019 -.132 -.433.229 -.170.312.014 CSR.360.773 a -.652.180.080.093.148 -.426.077.049.023 -.352.145.028.037 -.092 ATR -.762 -.652.697 a -.102 -.089.082 -.292.162 -.232 -.017.207.372 -.204 -.117.086.006 CTO.051.180 -.102.883 a -.032.045.174 -.013 -.123 -.251 -.074 -.004.118 -.017 -.027 -.030 ROA.050.080 -.089 -.032.567 a -.791 -.140 -.756 -.343 -.065 -.075 -.266 -.006.530 -.390 -.240 ROE -.078.093.082.045 -.791.563 a -.030.342.017 -.011 -.090.287.041 -.680.491.075 GPM.318.148 -.292.174 -.140 -.030.816 a -.023.201.033.209 -.135.140 -.043.127.082 NPM -.031 -.426.162 -.013 -.756.342 -.023.633 a.427 -.009.004.253 -.104 -.334.247.134 TATO.292.077 -.232 -.123 -.343.017.201.427.614 a.081 -.010 -.437 -.085 -.091.093.134 WCTO -.019.049 -.017 -.251 -.065 -.011.033 -.009.081.642 a.140.028 -.005.122 -.118.050 RTO -.132.023.207 -.074 -.075 -.090.209.004 -.010.140.819 a -.154.011.181 -.110 -.047 FATO -.433 -.352.372 -.004 -.266.287 -.135.253 -.437.028 -.154.552 a.065 -.102.017 -.219 ITO.229.145 -.204.118 -.006.041.140 -.104 -.085 -.005.011.065.581 a -.030.033.044 DER -.170.028 -.117 -.017.530 -.680 -.043 -.334 -.091.122.181 -.102 -.030.578 a -.929 -.061 DAR.312.037.086 -.027 -.390.491.127.247.093 -.118 -.110.017.033 -.929.687 a.055 TIER.014 -.092.006 -.030 -.240.075.082.134.134.050 -.047 -.219.044 -.061.055.891 a

114 Lampiran 3 : Data Variabel CR dan CSR Periode 2011-2015 Kode Current Ratio Cash Ratio 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 1.709 1.942 1.810 1.535 1.386 0.196 0.399 0.212 0.186 0.121 AISA 0.730 1.269 1.750 2.663 1.623 0.696 0.084 0.227 0.815 0.214 CEKA 1.687 1.027 1.632 1.466 1.535 0.032 0.029 0.057 0.039 0.013 DLTA 6.009 5.265 4.762 4.473 6.424 2.566 2.425 2.761 2.174 3.524 ICBP 2.871 2.763 2.411 2.183 2.326 1.479 1.532 1.177 1.178 1.276 INDF 1.910 2.003 1.683 1.807 1.705 1.017 1.020 0.702 0.624 0.521 MLBI 0.994 0.580 0.977 0.514 0.584 0.376 0.124 0.141 0.092 0.284 MYOR 2.219 2.761 2.402 2.090 2.365 0.176 0.696 0.695 0.229 0.534 ROTI 1.284 1.422 1.136 1.366 2.053 0.327 0.194 0.316 0.529 1.301 SKLT 1.697 1.415 1.228 1.184 1.192 0.151 0.051 0.072 0.051 0.048 STTP 1.035 0.997 1.142 1.484 1.579 0.021 0.015 0.017 0.017 0.018 ULTJ 1.521 2.018 2.470 3.345 3.745 0.400 0.904 1.044 0.997 1.512 GGRM 2.245 2.170 1.722 1.620 1.770 0.081 0.093 0.070 0.067 0.113 HMSP 1.749 1.776 1.753 1.528 6.567 0.244 0.066 0.054 0.005 0.379 DVLA 4.830 4.310 4.242 5.181 3.523 1.778 1.528 1.470 1.802 1.425 INAF 1.538 2.102 1.265 1.304 1.262 0.290 0.527 0.181 0.226 0.370 KAEF 2.748 2.825 2.427 2.387 1.930 0.434 0.589 0.528 0.671 0.424 KLBF 3.653 3.405 2.839 3.404 3.698 1.405 0.983 0.540 0.794 1.149 MERK 7.515 3.871 3.979 4.586 3.652 3.878 1.198 1.246 1.983 1.063 PYFA 2.540 2.413 1.537 1.627 1.991 0.186 0.188 0.155 0.061 0.102 SQBB 5.801 4.855 4.968 4.373 3.574 3.412 2.707 2.834 2.303 1.552 TSPC 3.083 3.093 2.962 3.002 2.538 1.589 1.505 1.330 1.180 1.023 MRAT 6.271 6.017 6.054 3.613 3.703 1.224 1.016 1.068 0.346 0.353 TCID 11.743 7.727 3.573 1.798 4.991 1.571 1.356 0.363 0.196 0.985 UNVR 0.687 0.668 0.671 0.715 0.654 0.052 0.030 0.034 0.097 0.062 MBTO 4.081 3.710 3.991 3.959 3.135 1.681 0.869 0.419 0.369 0.207 KICI 7.260 4.800 5.774 7.904 5.744 0.470 0.377 0.400 0.549 0.177

115 Lampiran 4 : Data Variabel ATR dan CTO Periode 2011-2015 Kode Acid Test Ratio Cash Turnover 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 1.192 1.185 1.030 0.946 0.888 19.661 17.609 16.102 22.182 25.185 AISA 0.366 0.774 1.018 1.833 1.052 5.392 7.458 19.375 6.705 6.660 CEKA 0.622 0.456 0.928 0.803 1.015 125.391 81.803 112.127 129.156 180.927 DLTA 5.130 3.996 3.669 3.461 5.134 2.277 2.679 5.524 4.975 1.537 ICBP 2.326 2.256 1.800 1.730 1.902 4.948 4.356 4.558 4.666 4.232 INDF 1.400 1.408 1.264 1.435 1.402 3.860 3.794 4.119 4.571 4.705 MLBI 0.832 0.426 0.753 0.371 0.476 13.816 9.018 35.481 24.099 10.983 MYOR 1.495 1.982 1.858 1.458 1.806 50.770 12.626 7.511 11.012 12.375 ROTI 1.174 1.306 1.022 1.234 1.944 9.619 27.607 21.660 14.259 6.416 SKLT 0.934 0.730 0.666 0.666 0.688 47.215 57.781 83.592 83.533 99.613 STTP 0.502 0.573 0.665 0.909 1.040 140.202 175.194 181.889 222.635 268.101 ULTJ 0.914 1.454 1.626 1.890 2.430 6.718 7.217 5.779 6.806 6.566 GGRM 0.174 0.239 0.217 0.159 0.221 35.735 41.189 41.218 43.570 32.622 HMSP 0.699 0.459 0.323 0.246 2.365 20.023 46.696 104.145 223.406 99.863 DVLA 4.009 3.617 3.283 3.910 2.852 3.821 3.958 3.614 3.457 3.510 INAF 1.117 1.666 0.913 0.943 0.907 9.464 7.042 2.326 10.743 7.221 KAEF 1.755 1.838 1.568 1.583 1.248 14.978 14.550 12.282 9.346 9.398 KLBF 2.607 2.287 1.683 2.108 2.428 5.205 6.570 9.739 10.460 7.755 MERK 5.627 1.889 2.293 3.171 2.436 5.080 4.681 4.916 3.909 4.939 PYFA 1.328 1.532 0.802 0.955 1.001 36.097 35.833 29.833 42.376 65.477 SQBB 5.218 4.297 4.345 3.855 3.015 2.218 2.315 2.375 2.615 2.929 TSPC 2.366 2.396 2.219 2.149 1.811 3.845 4.068 3.981 4.619 5.119 MRAT 5.064 4.936 4.741 2.784 2.936 5.617 7.434 6.234 9.516 11.840 TCID 6.877 5.105 1.949 0.935 3.274 15.113 16.469 19.428 27.330 14.709 UNVR 0.407 0.395 0.403 0.452 0.427 71.782 96.506 125.312 61.610 49.061 MBTO 3.610 3.326 3.523 3.287 2.621 6.414 4.647 7.676 15.114 19.252 KICI 2.066 1.677 1.484 2.090 1.255 17.238 22.303 20.844 22.502 27.044

116 Kode Lampiran 5 : Data Variabel ROA dan ROE Periode 2011-2015 Return On Asset Return On Equity 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 0.082 0.214 0.126 0.061 0.056 0.206 0.399 0.210 0.105 0.110 AISA 0.042 0.066 0.069 0.051 0.041 0.082 0.125 0.147 0.105 0.094 CEKA 0.117 0.057 0.061 0.032 0.072 0.238 0.126 0.123 0.076 0.167 DLTA 0.218 0.286 0.312 0.290 0.185 0.265 0.357 0.400 0.377 0.226 ICBP 0.136 0.128 0.105 0.102 0.110 0.193 0.190 0.169 0.168 0.178 INDF 0.091 0.081 0.044 0.061 0.040 0.155 0.140 0.089 0.127 0.086 MLBI 0.416 0.394 0.657 0.356 0.237 0.957 1.375 1.186 1.435 0.648 MYOR 0.073 0.090 0.109 0.040 0.110 0.199 0.243 0.269 0.100 0.241 ROTI 0.153 0.124 0.087 0.088 0.100 0.212 0.224 0.201 0.196 0.228 SKLT 0.028 0.032 0.038 0.051 0.053 0.049 0.062 0.082 0.110 0.132 STTP 0.046 0.060 0.078 0.073 0.097 0.087 0.129 0.165 0.151 0.184 ULTJ 0.047 0.146 0.116 0.097 0.364 0.072 0.211 0.161 0.125 0.187 GGRM 0.127 0.098 0.086 0.093 0.102 0.202 0.153 0.149 0.164 0.170 HMSP 0.416 0.379 0.395 0.359 0.273 0.791 0.747 0.764 0.754 0.324 DVLA 0.130 0.139 0.106 0.066 0.078 0.166 0.177 0.138 0.084 0.111 INAF 0.033 0.036-0.042 0.005 0.003 0.061 0.065-0.092 0.011 0.008 KAEF 0.096 0.099 0.087 0.087 0.223 0.137 0.143 0.133 0.142 0.136 KLBF 0.184 0.189 0.174 0.171 0.150 0.234 0.241 0.232 0.216 0.188 MERK 0.396 0.189 0.252 0.254 0.222 0.396 0.259 0.343 0.329 0.301 PYFA 0.044 0.039 0.035 0.015 0.019 0.063 0.061 0.066 0.028 0.031 SQBB 0.332 0.341 0.355 0.359 0.324 0.397 0.416 0.431 0.447 0.424 TSPC 0.138 0.137 0.118 0.105 0.084 0.193 0.189 0.165 0.142 0.122 MRAT 0.066 0.068-0.015 0.014 0.002 0.078 0.080-0.018 0.018 0.003 TCID 0.124 0.119 0.109 0.095 0.262 0.137 0.137 0.135 0.137 0.318 UNVR 0.397 0.404 0.401 0.415 0.372 1.131 1.219 1.258 1.289 1.212 MBTO 0.079 0.075 0.026 0.007-0.022 0.107 0.105 0.036 0.010-0.031 KICI 0.004 0.024 0.076 0.052-0.097 0.006 0.034 0.100 0.064-0.139

117 Lampiran 6 : Data Variabel GPM dan NPM Periode 2011-2015 Kode Gross Profit Margin Net Profit Margin 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 0.3824 0.5705 0.5603 0.5164 0.5072 0.0864 0.1749 0.1108 0.0536 0.0541 AISA 0.2410 0.2203 0.2252 0.2025 0.2119 0.0855 0.0923 0.0855 0.0735 0.0622 CEKA 0.1594 0.1494 0.0889 0.0605 0.0857 0.0778 0.0519 0.0257 0.0111 0.0306 DLTA 0.6966 0.7186 0.8692 0.8760 0.6667 0.2690 0.2964 0.1352 0.1364 0.2745 ICBP 0.2598 0.2678 0.2553 0.2685 0.3030 0.1067 0.1058 0.0891 0.0843 0.0921 INDF 0.2776 0.2710 0.2197 0.2681 0.2694 0.1079 0.0955 0.0614 0.0822 0.0579 MLBI 0.5812 0.6124 0.6411 0.6043 0.5791 0.2730 0.2893 0.3288 0.2660 0.1843 MYOR 0.1754 0.2232 0.2431 0.1789 0.2833 0.0511 0.0708 0.0881 0.0289 0.0844 ROTI 0.4665 0.4672 0.4640 0.4794 0.5312 0.1425 0.1252 0.1050 0.1003 0.1244 SKLT 0.2104 0.2261 0.2188 0.2269 0.2468 0.0174 0.0198 0.0202 0.0247 0.0269 STTP 0.1735 0.1925 0.1829 0.1877 0.2091 0.0415 0.0581 0.0675 0.0570 0.0730 ULTJ 0.2976 0.3209 0.2930 0.2392 0.3146 0.0482 0.1258 0.0940 0.0723 0.1191 GGRM 0.2418 0.1873 0.1961 0.2053 0.2201 0.1184 0.0830 0.0791 0.0833 0.0917 HMSP 0.2875 0.2778 0.2675 0.2541 0.2444 0.1526 0.1493 0.1442 0.1262 0.1164 DVLA 0.6410 0.5988 0.6269 0.5302 0.5189 0.1244 0.1369 0.1142 0.0733 0.0826 INAF 0.3292 0.3182 0.2524 0.2262 0.2035 0.0307 0.0367-0.0405 0.0045 0.0031 KAEF 0.2982 0.3132 0.2972 0.3065 0.3162 0.0493 0.0551 0.0496 0.0570 0.0520 KLBF 0.5087 0.4791 0.4799 0.4880 0.4803 0.1396 0.1302 0.1231 0.1222 0.1150 MERK 0.5249 0.4564 0.5553 0.5311 0.5046 0.2517 0.1159 0.2177 0.2110 0.1449 PYFA 0.6723 0.6545 0.6774 0.6358 0.6334 0.0342 0.0300 0.0322 0.0120 0.0142 SQBB 0.6204 0.6014 0.6135 0.5940 0.5751 0.3512 0.3490 0.3506 0.3313 0.2918 TSPC 0.3806 0.3753 0.3968 0.3914 0.3811 0.1014 0.0958 0.0932 0.0780 0.0647 MRAT 0.5599 0.5611 0.5597 0.5681 0.5759 0.0686 0.0671-0.0187 0.0162 0.0024 TCID 0.3634 0.3684 0.3832 0.3883 0.3792 0.0846 0.0812 0.0790 0.0762 0.2352 UNVR 0.5116 0.5087 0.5130 0.4955 0.5112 0.1774 0.1772 0.1740 0.1717 0.1604 MBTO 0.5339 0.5244 0.5082 0.5059 0.4926 0.0658 0.0634 0.0252 0.0063-0.0202 KICI 0.1325 0.1533 0.2407 0.1994 0.2005 0.0041 0.0238 0.0749 0.0488-0.1417

118 Lampiran 7 : Data Variabel TATO dan WCTO Periode 2011-2015 Total Asset Turnover Working Capital Turnover Kode 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 0.947 1.225 1.139 1.146 1.025 5.603 5.133 5.709 6.891 8.702 AISA 0.488 0.710 0.808 0.697 0.663-7.130 8.378 3.870 2.069 3.509 CEKA 1.504 1.093 2.367 2.883 2.346 4.911 75.949 7.717 11.062 7.985 DLTA 0.810 0.966 2.308 2.129 0.674 1.171 1.408 3.386 3.184 0.918 ICBP 1.272 1.211 1.180 1.205 1.195 3.464 3.420 3.788 4.072 3.988 INDF 0.846 0.843 0.712 0.740 0.698 3.884 3.815 4.182 3.472 3.617 MLBI 1.523 1.360 1.999 1.340 1.283-484.807-4.689-218.661-3.870-5.336 MYOR 1.432 1.266 1.238 1.377 1.306 4.203 3.101 3.202 4.174 3.444 ROTI 1.071 0.988 0.826 0.877 0.803 19.355 14.448 34.464 16.683 5.214 SKLT 1.608 1.609 1.878 2.055 1.976 7.973 10.904 19.825 26.214 24.329 STTP 1.099 1.027 1.153 1.277 1.325-65.437-881.082 19.876 8.322 7.927 ULTJ 0.965 1.161 1.231 1.343 3.059 6.643 4.655 3.714 3.403 2.850 GGRM 1.072 1.181 1.092 1.120 1.108 2.486 3.036 3.821 4.420 3.799 HMSP 2.728 2.538 2.738 2.843 2.343 8.309 7.218 8.223 11.242 3.525 DVLA 1.047 1.012 0.926 0.893 0.949 1.759 1.713 1.577 1.478 1.747 INAF 1.079 0.973 1.033 1.107 1.058 4.869 2.835 7.517 7.577 7.325 KAEF 1.940 1.795 1.759 1.523 4.281 4.333 3.837 4.085 3.813 4.800 KLBF 1.319 1.448 1.414 1.398 1.306 2.523 2.997 3.295 3.029 2.803 MERK 1.572 1.633 1.156 1.205 1.533 2.155 2.703 1.829 1.854 2.800 PYFA 1.280 1.301 1.100 1.287 1.362 4.026 4.400 7.353 7.390 6.016 SQBB 0.945 0.976 1.012 1.083 1.109 1.486 1.588 1.623 1.762 1.956 TSPC 1.360 1.431 1.268 1.343 1.302 2.741 2.887 2.593 3.032 3.137 MRAT 0.962 1.006 0.815 0.872 0.861 1.481 1.557 1.368 1.596 1.539 TCID 1.463 1.467 1.383 1.245 1.112 2.692 2.766 3.876 5.950 2.602 UNVR 2.239 2.278 2.304 2.417 2.319-11.570-10.922-12.031-13.654-10.411 MBTO 1.197 1.178 1.048 1.078 1.071 1.868 1.926 1.886 2.032 2.183 KICI 1.001 0.998 1.007 1.064 0.685 1.810 1.929 1.791 1.813 1.513

119 Lampiran 8 : Data Variabel RTO dan FATO Periode 2011-2015 Receivable Turnover Fixed Assets Turnover Kode 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 3.679 6.849 6.681 6.271 5.798 2.919 4.351 3.550 3.379 2.355 AISA 5.531 5.316 5.539 4.571 3.618 1.877 2.227 2.810 2.878 2.624 CEKA 9.416 7.203 11.446 12.358 12.115 6.103 5.539 11.747 16.708 15.772 DLTA 3.158 4.434 14.989 12.586 3.821 5.746 7.569 21.502 18.589 6.642 ICBP 9.191 9.613 10.717 11.209 10.407 7.478 5.619 4.298 5.142 4.842 INDF 17.067 16.898 14.948 14.505 14.906 3.508 3.173 2.501 2.889 2.553 MLBI 7.776 7.314 14.462 8.444 9.112 3.397 2.400 3.527 2.272 2.130 MYOR 6.371 5.668 4.975 4.822 4.595 4.638 3.678 3.859 3.952 3.930 ROTI 9.086 9.940 9.442 9.494 9.412 1.489 1.332 1.281 1.119 1.194 SKLT 8.382 8.345 9.141 8.768 8.755 3.433 3.949 4.499 5.040 5.016 STTP 9.081 8.614 8.441 8.694 8.914 1.772 1.971 2.238 2.517 2.528 ULTJ 9.419 10.164 10.392 10.095 10.271 1.965 2.869 3.582 3.904 3.786 GGRM 45.207 42.257 30.982 34.968 45.392 5.114 4.719 3.749 3.436 3.500 HMSP 50.504 59.152 58.775 64.783 50.086 13.727 16.191 15.933 13.631 14.180 DVLA 3.219 3.100 2.872 3.031 3.484 4.864 4.981 4.533 4.134 5.057 INAF 8.581 5.895 5.221 5.880 8.260 3.509 3.408 3.635 3.501 4.071 KAEF 9.386 8.862 8.650 8.437 8.997 8.158 8.336 8.720 8.103 7.129 KLBF 7.815 8.177 8.101 7.535 7.423 5.630 6.283 5.470 5.102 4.542 MERK 9.430 10.694 7.910 6.187 6.468 14.927 14.686 13.075 10.607 8.877 PYFA 6.767 6.471 6.283 6.323 6.238 2.441 2.672 1.974 2.424 2.589 SQBB 5.270 4.613 4.532 4.589 4.130 4.362 4.565 4.869 5.707 5.699 TSPC 10.182 9.859 8.819 8.105 8.313 6.523 6.625 5.694 4.833 5.061 MRAT 2.590 2.454 2.004 2.343 1.918 5.445 5.748 4.362 5.607 6.064 TCID 7.303 6.883 7.012 7.552 6.128 3.974 4.206 2.963 2.498 2.564 UNVR 12.882 12.129 10.800 10.918 11.588 4.416 4.345 4.474 4.697 4.385 MBTO 3.441 2.926 2.263 2.312 2.171 9.620 8.855 4.762 4.507 4.782 KICI 8.992 7.964 8.767 10.624 9.612 10.960 10.042 11.360 12.477 1.868

120 Lampiran 9 : Data Variabel ITO dan TDER Periode 2011-2015 Inventory Turnover Total Debt to Equity Ratio Kode 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 7.794 3.606 2.773 3.158 3.443 1.513 0.861 0.666 0.707 0.989 AISA 3.519 4.585 3.865 3.621 3.372 0.959 0.902 1.130 1.052 1.284 CEKA 2.464 2.722 6.816 8.265 7.077 1.033 1.218 0.982 1.388 1.322 DLTA 2.040 1.713 1.617 1.434 1.245 0.215 0.246 0.282 0.298 0.222 ICBP 9.393 9.176 7.984 7.719 8.241 0.421 0.487 0.603 0.656 0.621 INDF 5.377 5.097 5.445 5.603 5.821 0.695 0.740 1.035 1.084 1.130 MLBI 7.489 5.278 8.962 6.087 6.339 1.302 2.493 0.805 3.029 1.741 MYOR 8.498 5.760 6.156 6.797 5.695 1.722 1.706 1.465 1.510 1.184 ROTI 33.498 32.613 27.293 25.317 24.284 0.389 0.808 1.315 1.232 1.277 SKLT 5.615 5.754 6.745 7.329 7.311 0.743 0.929 1.162 1.162 1.480 STTP 5.521 5.127 5.241 5.922 6.616 0.907 1.156 1.118 1.080 0.903 ULTJ 4.067 5.431 5.630 4.770 4.145 0.554 0.444 0.395 0.288 0.265 GGRM 1.318 1.458 1.567 1.595 1.525 0.592 0.546 0.726 0.752 0.671 HMSP 4.025 3.915 3.330 3.463 3.688 0.899 0.972 0.936 1.103 0.187 DVLA 3.235 3.473 2.421 2.391 2.952 0.275 0.277 0.301 0.285 0.414 INAF 4.578 4.443 5.028 4.722 5.001 0.830 0.828 1.191 1.109 1.588 KAEF 5.798 5.221 5.236 4.721 4.649 0.433 0.446 0.522 0.639 0.738 KLBF 3.293 3.718 3.220 2.895 3.051 0.270 0.278 0.331 0.266 0.252 MERK 3.508 2.799 1.472 1.869 2.826 0.154 0.366 0.361 0.294 0.355 PYFA 1.947 2.238 2.040 2.377 2.334 0.432 0.549 0.865 0.789 0.580 SQBB 5.101 4.886 4.305 4.774 4.351 0.196 0.221 0.207 0.245 0.311 TSPC 5.418 5.557 4.685 4.446 4.425 0.395 0.382 0.400 0.353 0.449 MRAT 3.227 3.186 2.399 2.431 2.196 0.179 0.180 0.164 0.299 0.318 TCID 4.467 4.337 4.232 3.765 3.582 0.108 0.150 0.239 0.444 0.214 UNVR 6.769 6.924 7.225 7.896 7.715 1.848 2.020 2.137 2.105 2.258 MBTO 5.133 6.444 5.943 5.173 4.649 0.352 0.403 0.356 0.407 0.476 KICI 1.974 1.994 1.670 1.691 1.394 0.360 0.427 0.329 0.230 0.433

121 Lampiran 10 : Data Variabel TDAR dan TIER Periode 2011-2015 Total Debt to Asset Ratio Times Interest Earned Ratio Kode 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES 0.602 0.463 0.400 0.414 0.497 1.499 5.069 5.428 4.866 3.633 AISA 0.490 0.474 0.531 0.513 0.562 1.571 2.398 2.747 2.482 2.094 CEKA 0.508 0.549 0.485 0.581 0.569 6.717 6.610 7.402 1.397 4.070 DLTA 0.177 0.197 0.220 0.229 0.182 59.660 105.623 125.532 75.934 276.767 ICBP 0.296 0.327 0.376 0.396 0.383 58.975 56.510 17.957 15.331 12.769 INDF 0.410 0.425 0.509 0.520 0.530 6.786 5.837 1.683 4.011 1.861 MLBI 0.566 0.714 0.446 0.752 0.635 118.510 95.451 26.002 13.474 15.362 MYOR 0.633 0.630 0.594 0.602 0.542 5.058 4.297 5.280 1.478 4.332 ROTI 0.280 0.447 0.568 0.552 0.561 14.256 18.407 8.641 5.397 4.192 SKLT 0.426 0.482 0.538 0.537 0.597 2.284 3.785 3.205 3.553 3.211 STTP 0.476 0.536 0.528 0.519 0.474 6.121 3.466 3.716 2.842 3.352 ULTJ 0.356 0.307 0.283 0.224 0.517 5.673 38.330 54.899 92.384 302.798 GGRM 0.372 0.350 0.421 0.429 0.402 26.146 11.172 7.857 5.253 6.040 HMSP 0.473 0.493 0.483 0.524 0.158 503.441 385.863 210.057 289.318 100.651 DVLA 0.216 0.217 0.231 0.221 0.293 16.222 20.102 16.371 6.048 9.713 INAF 0.454 0.453 0.544 0.526 0.614 2.587 2.950-2.042 0.190 0.348 KAEF 0.302 0.309 0.343 0.390 1.210 19.239 40.495 29.477 11.746 9.356 KLBF 0.213 0.217 0.249 0.210 0.201 150.870 131.789 89.816 53.139 113.759 MERK 0.154 0.268 0.265 0.227 0.262 669.565 380.977 697.773 676.759 611.798 PYFA 0.302 0.354 0.464 0.441 0.367 7.149 3.491 2.644 0.702 0.815 SQBB 0.164 0.181 0.170 0.197 0.237 201.105 203.943 4.910 5.810 236.745 TSPC 0.283 0.276 0.286 0.261 0.310 85.739 117.311 113.736 76.721 121.852 MRAT 0.152 0.153 0.141 0.230 0.242 47.318 37.824-6.429 3.735 0.615 TCID 0.098 0.131 0.193 0.307 0.176 103.676 105.372 103.409 80.237 396.951 UNVR 0.649 0.669 0.681 0.678 0.693 210.370 93.875 356.036 79.913 64.960 MBTO 0.261 0.287 0.262 0.289 0.331 14.617 20.664 5.083 1.116-2.282 KICI 0.264 0.299 0.247 0.187 0.302 1.431 6.146 16.718 7.736 2.856

122 Lampiran 11 : Data Variabel PL dan DACC Periode 2011-2015 Perubahan Laba Discretionary Accrual Kode 2011 2012 2013 2014 2015 2011 2012 2013 2014 2015 ADES -0.183 2.223-0.332-0.443 0.168 2.622-4.057 4.031 2.709 4.906 AISA 0.873 0.692 0.367 0.090-0.011 0.952-1.813-1.019 0.034 0.307 CEKA 2.258-0.394 0.115-0.370 1.599 2.232 6.613 9.834-2.181 1.874 DLTA 0.039 0.407 0.267 0.065-0.333 1.107 3.750 7.889 1.638 2.429 ICBP 0.130 0.105-0.021 0.133 0.155 0.526 14.341 14.625-1.081 0.049 INDF 0.243-0.023-0.285 0.531-0.291 1.328-9.599-9.473 8.702 0.004 MLBI 0.145-0.106 1.583-0.321-0.375 0.921 0.790 3.648 1.700 0.878 MYOR -0.032 0.540 0.422-0.613 2.051 1.096-0.310 0.099-0.473 0.103 ROTI 0.162 0.287 0.059 0.193 0.435 2.467 0.007 2.714-0.545 0.949 SKLT 0.236 0.332 0.437 0.473 0.191 5.165 6.011 18.632 3.306 7.441 STTP 0.001 0.749 0.533 0.080 0.502 17.796 1.253 3.764 0.162 1.358 ULTJ -0.056 2.488-0.080-0.129 0.848 0.780-2.692-1.293-0.606 0.759 GGRM 0.176-0.179 0.077 0.239 0.188 17.208-3.240-3.132 1.535-0.076 HMSP 0.256 0.233 0.088-0.059 0.018 9.447-41.987-42.056 1.894 0.399 DVLA 0.091 0.232-0.155-0.357 0.333 1.426 1.655 4.543 1.154 1.909 INAF 1.943 0.148-2.279-1.115-0.200 1.953 1.801 4.417 1.003 2.770 KAEF 0.238 0.198 0.048 0.196-0.019 1.725 0.295 1.844 1.337 0.835 KLBF 0.133 0.166 0.110 0.077-0.031 0.431-1.755-1.439-0.318 0.146 MERK 0.946-0.534 0.627 0.038-0.217 2.910 3.042 8.597 1.007 3.434 PYFA 0.232 0.026 0.167-0.570 0.160 9.888 14.270 37.617 7.616 14.318 SQBB 0.296 0.127 0.106 0.102-0.089 3.115 4.371 12.288 3.078 5.426 TSPC 0.185 0.083 0.005-0.083-0.097 1.261-0.760-0.064-0.007 0.382 MRAT -0.155 0.103-1.218-2.053-0.852 0.878 3.915 10.765 3.109 5.006 TCID 0.065 0.074 0.065 0.098 2.097 1.441 0.510-11.230 0.139 1.532 UNVR 0.230 0.162 0.106 0.107-0.013 0.762-2.070-1.743 1.747 0.083 MBTO 0.160 0.067-0.645-0.740-4.340 3.230 3.158 8.284 2.158 3.965 KICI -0.891 5.346 2.284-0.323-3.587 11.473 19.656 52.633 13.341 25.620

123 Lampiran 12 : Hasil Uji Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation CR 135.514 11.743 2.84544 1.872907 CSR 135.005 3.878.74575.803636 ATR 135.160 6.877 1.86668 1.376798 CTO 135 1.537 268.101 31.91670 49.261362 ROA 135 -.097.657.13959.127814 ROE 135 -.139 1.435.25202.304843 GPM 135.061.876.39146.175926 NPM 135 -.142.351.10129.085009 TATO 135.488 4.281 1.35286.577172 WCTO 135-881.082 75.949-7.64389 89.301701 RTO 135 1.918 64.783 10.76311 11.432083 FATO 135 1.119 21.502 5.57552 3.942552 ITO 135 1.245 33.498 5.36277 5.027579 DER 135.108 3.029.75777.546892 DAR 135.098 1.210.39295.172562 TIER 135-6.429 697.773 74.01807 139.767405 PL 135-4.340 5.346.12786.953785 DACC 135-42.056 52.633 2.92618 9.290123 Valid N (listwise) 135

124 Lampiran 13 : Hasil Uji Asumsi Klasik One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 135 Normal Parameters a,,b Mean.0000000 Std. Deviation.70034567 Most Extreme Differences Absolute.207 Positive.207 Negative -.119 Kolmogorov-Smirnov Z 2.407 Asymp. Sig. (2-tailed).000 a. Test distribution is Normal. b. Calculated from data.

125 One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 135 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.23573792 Most Extreme Differences Absolute.074 Positive.064 Negative -.074 Kolmogorov-Smirnov Z.856 Asymp. Sig. (2-tailed).457 a. Test distribution is Normal. b. Calculated from data. a Unstandardized Standardized Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant).743 1.167.637.526 CR.009.178.013.053.958.109 9.205 CSR -.668.401 -.394-1.669.098.117 8.574 ATR.040.306.041.132.895.068 14.705 LnCTO.088.189.079.463.644.224 4.466 ROA 12.396 5.332 1.134 2.325.022.027 36.694 ROE -1.955 1.915 -.432-1.021.309.036 27.540 GPM -1.150 1.074 -.148-1.070.287.338 2.955 NPM -3.684 4.889 -.218 -.753.453.077 12.943 TATO -1.188.551 -.502-2.158.033.120 8.353 LnWCTO -.183.178 -.142-1.030.305.342 2.924 RTO -.041.014 -.346-2.856.005.443 2.260 FATO.118.047.342 2.541.012.358 2.791 LnITO -.144.260 -.065 -.553.581.470 2.129 DER.007.889.003.007.994.051 19.547 DAR.260 2.303.033.113.910.077 13.062 LNTIER -.280.111 -.382-2.524.013.283 3.535 a. Dependent Variable: LnPL

126 a Unstandardized Standardized Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant).953.861 1.107.271 CR.015.106.020.139.890.300 3.335 CSR -.590.281 -.347-2.095.038.232 4.314 LnCTO.040.168.036.240.811.279 3.583 ROA 6.363 1.830.582 3.478.001.227 4.403 GPM -1.445.872 -.186-1.657.100.504 1.984 TATO -.812.311 -.343-2.610.010.368 2.719 LnWCTO -.122.167 -.095 -.731.466.380 2.633 RTO -.040.014 -.334-2.849.005.464 2.155 FATO.116.042.336 2.796.006.441 2.268 LnITO -.150.231 -.068 -.649.517.585 1.709 DER -.454.339 -.182-1.342.182.346 2.892 LnTIER -.331.098 -.452-3.385.001.357 2.798 a. Dependent Variable: LnPL Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.472 a.223.147 1.26070 1.960 a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 55.681 12 4.640 2.919.001 a Residual 193.904 122 1.589 Total 249.585 134 a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL

127 a Unstandardized Standardized Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) 1.497.576 2.600.010 CR.017.071.039.244.807.300 3.335 CSR.045.188.043.238.812.232 4.314 LnCTO.078.112.116.699.486.279 3.583 ROA.860 1.223.130.703.484.227 4.403 GPM -.987.583 -.210-1.693.093.504 1.984 TATO -.034.208 -.024 -.163.871.368 2.719 LnWCTO.007.112.009.062.951.380 2.633 RTO -.015.009 -.201-1.559.122.464 2.155 FATO -.017.028 -.083 -.624.534.441 2.268 LnITO -.155.154 -.116-1.007.316.585 1.709 DER -.063.226 -.041 -.277.782.346 2.892 LnTIER -.016.065 -.037 -.248.804.357 2.798 a. Dependent Variable: Abs_Res2

128 Lampiran 14 : Hasil Uji Hipotesis ANOVA b Model Sum of Squares Df Mean Square F Sig. 1 Regression 55.681 12 4.640 2.919.001 a Residual 193.904 122 1.589 Total 249.585 134 a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL a Unstandardized Standardized Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant).953.861 1.107.271 CR.015.106.020.139.890.300 3.335 CSR -.590.281 -.347-2.095.038.232 4.314 LnCTO.040.168.036.240.811.279 3.583 ROA 6.363 1.830.582 3.478.001.227 4.403 GPM -1.445.872 -.186-1.657.100.504 1.984 TATO -.812.311 -.343-2.610.010.368 2.719 LnWCTO -.122.167 -.095 -.731.466.380 2.633 RTO -.040.014 -.334-2.849.005.464 2.155 FATO.116.042.336 2.796.006.441 2.268 LnITO -.150.231 -.068 -.649.517.585 1.709 DER -.454.339 -.182-1.342.182.346 2.892 LnTIER -.331.098 -.452-3.385.001.357 2.798 a. Dependent Variable: LnPL Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.472 a.223.147 1.26070 1.960 a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL

129 Lampiran 15 : Hasil Uji Variabel Intervening Model 1.. Unstandardized a Standardized Collinearity Statistics B Std. Error Beta T Sig. Tolerance VIF 1 (Constant) 7.064 5.214 1.355.178 CR.496.643.112.771.442.300 3.335 CSR -3.141 1.705 -.304-1.842.068.232 4.314 LnCTO.721 1.015.107.711.479.279 3.583 ROA 11.377 11.080.171 1.027.307.227 4.403 GPM 1.821 5.281.039.345.731.504 1.984 TATO -3.295 1.884 -.229-1.749.083.368 2.719 LnWCTO.080 1.012.010.079.937.380 2.633 RTO.128.085.176 1.506.135.464 2.155 FATO.605.252.287 2.403.018.441 2.268 LnITO -1.516 1.398 -.113-1.085.280.585 1.709 DER -2.131 2.051 -.140-1.039.301.346 2.892 LnTIER -.679.593 -.152-1.146.254.357 2.798 a. Dependent Variable: DACC 2. Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.480 a.231.155 7.634761 1.840 a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: DACC

130 Model 3. Unstandardized Standardized a Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF 1 (Constant).934.871 1.072.286 CR.013.107.018.125.901.298 3.351 CSR -.581.287 -.342-2.029.045.226 4.434 LnCTO.038.169.034.227.821.278 3.598 ROA 6.333 1.845.580 3.432.001.225 4.441 GPM -1.450.876 -.187-1.655.100.504 1.986 TATO -.803.316 -.340-2.540.012.359 2.787 LnWCTO -.122.168 -.095 -.729.467.380 2.633 RTO -.040.014 -.337-2.836.005.456 2.195 FATO.115.043.331 2.683.008.421 2.375 LnITO -.146.233 -.066 -.626.533.579 1.726 DER -.449.341 -.180-1.314.191.343 2.917 LnTIER -.329.099 -.449-3.335.001.354 2.829 DACC.003.015.016.179.858.769 1.300 a. Dependent Variable: LnPL 4. Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.473 a.223.140 1.26573 1.957 a. Predictors: (Constant), DACC, ROA, CR, LnCTO, LnITO, FATO, GPM, RTO, DER, LnWCTO, TATO, LnTIER, CSR b. Dependent Variable: LnPL