LAMPIRAN Lampiran 1 Daftar Populasi dan Sampel Perusahaan Manufaktur NO Nama Perusahaan Kode Kriteria Sam 1 2 3 pel 1 Akasha Wira International Tbk ADES 1 2 Tiga Pilar Sejahtera Food Tbk AISA - - 3 Tri Banyau Tirta Tbk ALTO 2 4 Cahaya Kalbar Tbk CEKA 3 5 Davomas Abadi Tbk DAVO - - - 6 Delta Djakarta Tbk DLTA 4 7 Darya Varia Laboratoria Tbk DVLA 5 8 Gudang Garam Tbk GGRM 6 9 Hanjaya Mandala Sampoerna Tbk HMSP 7 10 Indofood CBP Sukses Makmur Tbk ICBP 8 11 Indofarma Tbk INAF 9 12 Indofood Sukses Makmur Tbk INDF 10 13 Kimia Farma Tbk KAEF 11 14 Kedawung Setia Industrial Tbk KDSI - - 15 Kedaung Indah Can Tbk KICI 12 16 Kalbe Farma Tbk KLBF 13 17 Langgeng Makmur Industry Tbk LMPI 14 18 Martina Berto Tbk MBTO 15 19 Merck Tbk MERK 16 20 Multi Bintang Indonesia Tbk MLBI 17 21 Mustika Ratu Tbk MRAT 18 22 Mayora Indah Tbk MYOR 19 23 Prashida Aneka Niaga Tbk PSDN - - 24 Pyridam Farma Tbk PYFA 20 25 Bentoel International Investama Tbk RMBA 21 26 Nippon Indosari Corporindo Tbk ROTI 22 27 Schering Plough Indonesia Tbk SCPI 23 28 Sekar Bumi Tbk SKBM 24 29 Sekar Laut Tbk SKLT 25 30 Taisho Pharmaceutical Indonesia Tbk SQBB 26 31 Siantar Top Tbk STTP 27 32 Mandom Indonesia Tbk TCID 28 33 Tempo Scan Pasific Tbk TSPC 29 34 Ultrajaya Milk Industry Company Tbk ULTJ 30 35 Unilever Indonesia Tbk UNVR - - 36 Wismilak Inti Makmur Tbk WIIM 31 60
Lampiran 2 DAFTAR SAMPEL PERUSAHAAN MANUFAKTUR NO KODE NAMA PERUSAHAAN 1 ADES Akasha Wira International Tbk 2 ALTO Tri Banyau Tirta Tbk 3 CEKA Cahaya Kalbar Tbk 4 DLTA Delta Djakarta Tbk 5 DVLA Darya Varia Laboratoria Tbk 6 GGRM Gudang Garam Tbk 7 HMSP Hanjaya Mandala Sampoerna Tbk 8 ICBP Indofood CBP Sukses Makmur Tbk 9 INAF Indofarma Tbk 10 INDF Indofood Sukses Makmur Tbk 11 KAEF Kimia Farma Tbk 12 KICI Kedaung Indah Can Tbk 13 KLBF Kalbe Farma Tbk 14 LMPI Langgeng Makmur Industry Tbk 15 MBTO Martina Berto Tbk 16 MERK Merck Tbk 17 MLBI Multi Bintang Indonesia Tbk 18 MRAT Mustika Ratu Tbk 19 MYOR Mayora Indah Tbk 20 PYFA Pyridam Farma Tbk 21 RMBA Bentoel International Investama Tbk 22 ROTI Nippon Indosari Corporindo Tbk 23 SCPI Schering Plough Indonesia Tbk 24 SKBM Sekar Bumi Tbk 25 SKLT Sekar Laut Tbk 26 SQBB Taisho Pharmaceutical Indonesia Tbk 27 STTP Siantar Top Tbk 28 TCID Mandom Indonesia Tbk 29 TSPC Tempo Scan Pasific Tbk 30 ULTJ Ultrajaya Milk Industry Company Tbk 31 WIIM Wismilak Inti Makmur Tbk Sumber :Hasil olahan penulis, 2016 61
LAMPIRAN Lampiran 3 No Kode Tabulasi Hasil Perhitungan Debt to Assets Ratio (DAR) Total Utang Total Asset DAR 1 ADES 179,972 176,286 209,066 389,094 441,064 504,865 46.25412 39.96835 41.41028 2 ALTO 135,698 960,190 706,403 324,620 1,502,519 1,239,054 41.80211 63.90535 57.01148 3 CEKA 564,290 541,352 746,599 1,027,693 1,069,627 1,284,150 54.90842 50.61129 58.13955 4 DLTA 147,095 190,483 227,474 745,307 867,041 991,947 19.73616 21.96932 22.93207 5 DVLA 233,145 275,351 273,816 1,074,691 1,190,054 1,236,248 21.69414 23.13769 22.14895 6 GGRM 21,353,980 24,991,880 25,285,750 50,770,251 58,220,600 59,343,354 42.06002 42.92618 42.60924 7 HMSP 12,939,107 13,249,559 14,882,516 26,247,527 27,404,594 28,380,630 49.29648 48.34795 52.43899 8 ICBP 5,766,682 8,001,739 9,870,264 17,753,480 21,267,470 24,910,211 32.48198 37.62431 39.62337 9 INAF 538,517 703,717 656,380 1,188,619 1,294,511 1,248,343 45.30611 54.36161 52.5801 10 INDF 25,181,533 39,719,660 44,710,509 59,324,207 78,092,789 85,938,885 42.44731 50.86214 52.02594 11 KAEF 643,493 847,585 1,157,041 2,080,558 2,471,940 2,968,185 30.92887 34.28825 38.98143 12 KICI 28,399 24,319 18,066 94,956 98,296 96,746 29.90754 24.74058 18.67364 13 KLBF 2,046,314 2,815,103 2,607,557 9,417,957 11,315,061 12,425,032 21.72779 24.87926 20.98632 14 LMPI 405,692 424,769 409,761 815,153 822,190 808,892 49.76882 51.66312 50.65707 15 MBTO 174,931 160,451 165,634 609,494 611,770 619,383 28.70102 26.22734 26.74177 16 MERK 152,689 184,728 162,909 569,431 696,946 716,600 26.81431 26.50535 22.7336 17 MLBI 822,195 794,615 1,677,254 1,152,048 1,782,148 2,231,051 71.36812 44.58749 75.17775 62
No Kode Tabulasi Hasil Perhitungan Debt to Assets Ratio (DAR) Total Utang Total Asset DAR 18 MRAT 69,586 61,792 114,842 455,473 439,584 498,786 15.27774 14.05693 23.0243 19 MYOR 5,234,656 5,771,077 6,190,553 8,302,506 9,709,838 10,291,108 63.04911 59.43536 60.15439 20 PYFA 48,144 81,218 76,178 135,850 175,119 172,737 35.43909 46.37875 44.10057 21 RMBA 5,011,668 8,350,151 11,647,399 6,935,601 9,232,016 10,250,546 72.26004 90.44775 113.6271 22 ROTI 538,337 1,035,351 1,182,772 1,204,945 1,822,689 2,142,894 44.67731 56.80349 55.19508 23 SCPI 423,212 736,011 1,361,172 440,498 746,402 1,317,315 96.07581 98.60785 103.3293 24 SKBM 126,275 201,124 317,909 288,961 497,652 649,534 43.69967 40.41459 48.94417 25 SKLT 120,264 162,339 178,207 249,746 301,989 331,575 48.15452 53.75659 53.74561 26 SQBB 670,149 775,931 882,610 1,249,841 1,470,059 1,700,204 53.61874 52.7823 51.91201 27 STTP 71,785 74,136 90,473 397,144 421,188 459,352 18.07531 17.60164 19.69579 28 TCID 164,751 282,962 569,731 1,261,573 1,465,952 1,853,235 13.05917 19.30227 30.74251 29 TSPC 1,279,829 1,545,006 1,328,404 4,632,985 5,407,958 5,416,570 27.62429 28.56912 24.52482 30 ULTJ 744,274 796,474 851,271 2,420,793 2,811,621 3,037,558 30.74505 28.32793 28.02485 31 WIIM 550,947 447,652 436,190 1,207,251 1,229,011 1,258,422 45.63649 36.42376 34.66166 63
Lampiran 4 No Kode Tabulasi Hasil Perhitungan Return on Asset (ROA) Laba Bersih Total Asset ROA 1 ADES 83,376 55,656 31,021 389,094 441,064 504,865 21.4282 12.6186 6.14441 2 ALTO 16,167 12,059-10,135 324,620 1,502,519 1,239,054 4.98028 0.80259-0.818 3 CEKA 58,344 65,069 41,001 1,027,693 1,069,627 1,284,150 5.67718 6.08334 3.19285 4 DLTA 213,421 270,498 288,073 745,307 867,041 991,947 28.6353 31.1978 29.0412 5 DVLA 148,909 125,796 80,929 1,074,691 1,190,054 1,236,248 13.856 10.5706 6.54634 6 GGRM 4,383,932 5,395,293 2,409,076 50,770,251 58,220,600 59,343,354 8.63484 9.26698 4.05955 7 HMSP 9,945,296 10,818,486 10,181,083 26,247,527 27,404,594 28,380,630 37.8904 39.4769 35.8734 8 ICBP 2,282,371 2,235,040 2,531,681 17,753,480 21,267,470 24,910,211 12.8559 10.5092 10.1632 9 INAF 42,385-54,223 1,165 1,188,619 1,294,511 1,248,343 3.5659-4.1887 0.09332 10 INDF 4,779,446 3,416,635 5,146,323 59,324,207 78,092,789 85,938,885 8.05649 4.3751 5.98835 11 KAEF 201,296 215,642 236,531 2,080,558 2,471,940 2,968,185 9.6751 8.72359 7.96888 12 KICI 2,259 7,420 4,704 94,956 98,296 96,746 2.379 7.54863 4.86222 13 KLBF 1,775,099 1,970,452 2,121,091 9,417,957 11,315,061 12,425,032 18.848 17.4144 17.0711 14 LMPI 2,341-12,040 1,711 815,153 822,190 808,892 0.28719-1.4644 0.21152 15 MBTO 45,529 16,163 2,925 609,494 611,770 619,383 7.46997 2.64201 0.47224 16 MERK 107,808 175,445 181,472 569,431 696,946 716,600 18.9326 25.1734 25.324 17 MLBI 453,405 1,171,229 794,883 1,152,048 1,782,148 2,231,051 39.3564 65.7201 35.6282 18 MRAT 30,751-6,700 7,372 455,473 439,584 498,786 6.75144-1.5242 1.47799 19 MYOR 744,428 1,058,419 409,825 8,302,506 9,709,838 10,291,108 8.9663 10.9005 3.98232 20 PYFA 5,308 6,196 2,658 135,850 175,119 172,737 3.90725 3.53817 1.53876 21 RMBA -323,351-1,042,068-2,278,718 6,935,601 9,232,016 10,250,546-4.6622-11.288-22.23 64
No Kode Tabulasi Hasil Perhitungan Return on Asset (ROA) Laba Bersih Total Asset ROA 22 ROTI 149,150 158,015 188,578 1,204,945 1,822,689 2,142,894 12.3782 8.66933 8.80016 23 SCPI -12,367-12,168-62,461 440,498 746,402 1,317,315-2.8075-1.6302-4.7415 24 SKBM 16,561 78,305 109,761 288,961 497,652 649,534 5.73122 15.7349 16.8984 25 SKLT 7,963 11,440 16,481 249,746 301,989 331,575 3.18844 3.78822 4.97052 26 SQBB 74,626 114,437 123,465 1,249,841 1,470,059 1,700,204 5.97084 7.78452 7.26178 27 STTP 135,249 149,521 164,808 397,144 421,188 459,352 34.0554 35.4998 35.8784 28 TCID 150,374 160,148 174,314 1,261,573 1,465,952 1,853,235 11.9196 10.9245 9.40593 29 TSPC 635,176 638,535-9,986 4,632,985 5,407,958 5,416,570 13.7099 11.8073-0.1844 30 ULTJ 353,432 325,127 130,313 2,420,793 2,811,621 3,037,558 14.5998 11.5637 4.29006 31 WIIM 77,302 132,322 552,222 1,207,251 1,229,011 1,258,422 6.40314 10.7665 43.8821 65
Lampiran 5 No Kode Tabulasi Hasil Perhitungan Corporate Tax EBT EAT Total Asset 1 ADES 76,631 59,194 41,511 83,376 55,656 31,021 389,094 441,064 504,865 2 ALTO 21,956 23,889-10,100 16,167 12,059-10,135 324,620 1,502,519 1,239,054 3 CEKA 83,714 86,553 57,073 58,344 65,069 41,001 1,027,693 1,069,627 1,284,150 4 DLTA 287,505 358,396 379,519 213,421 270,498 288,073 745,307 867,041 991,947 5 DVLA 204,477 175,757 105,866 148,909 125,796 80,929 1,074,691 1,190,054 1,236,248 6 GGRM 5,936,204 7,205,845 3,216,871 4,383,932 5,395,293 2,409,076 50,770,251 58,220,600 59,343,354 7 HMSP 13,383,257 14,509,710 13,718,299 9,945,296 10,818,486 10,181,083 26,247,527 27,404,594 28,380,630 8 ICBP 3,027,190 2,966,990 3,388,725 2,282,371 2,235,040 2,531,681 17,753,480 21,267,470 24,910,211 9 INAF 61,732-63,033 7,402 42,385-54,223 1,165 1,188,619 1,294,511 1,248,343 10 INDF 6,309,756 4,666,958 6,229,297 4,779,446 3,416,635 5,146,323 59,324,207 78,092,789 85,938,885 11 KAEF 271,688 284,125 315,611 201,296 215,642 236,531 2,080,558 2,471,940 2,968,185 12 KICI 3,080 9,948 6,328 2,259 7,420 4,704 94,956 98,296 96,746 13 KLBF 2,308,017 2,572,523 2,763,701 1,775,099 1,970,452 2,121,091 9,417,957 11,315,061 12,425,032 14 LMPI 5,081-14,019 3,003 2,341-12,040 1,711 815,153 822,190 808,892 15 MBTO 59,561 23,006 5,699 45,529 16,163 2,925 609,494 611,770 619,383 16 MERK 145,915 234,708 205,058 107,808 175,445 181,472 569,431 696,946 716,600 17 MLBI 607,261 1,576,945 1,078,378 453,405 1,171,229 794,883 1,152,048 1,782,148 2,231,051 18 MRAT 42,552-10,017 10,041 30,751-6,700 7,372 455,473 439,584 498,786 19 MYOR 959,815 1,356,073 529,701 744,428 1,058,419 409,825 8,302,506 9,709,838 10,291,108 20 PYFA 7,972 8,500 4,207 5,308 6,196 2,658 135,850 175,119 172,737 21 RMBA -428,369-1,314,950-1,745,763-323,351-1,042,068-2,278,718 6,935,601 9,232,016 10,250,546 66
No Kode Tabulasi Hasil Perhitungan Corporate Tax EBT EAT Total Asset 22 ROTI 199,793 210,805 252,763 149,150 158,015 188,578 1,204,945 1,822,689 2,142,894 23 SCPI -11,786-6,371-70,760-12,367-12,168-62,461 440,498 746,402 1,317,315 24 SKBM 16,561 78,305 9,761 16,561 78,305 109,761 288,961 497,652 649,534 25 SKLT 11,664 16,598 23,544 7,963 11,440 16,481 249,746 301,989 331,575 26 SQBB 93,117 142,799 167,765 74,626 114,437 123,465 1,249,841 1,470,059 1,700,204 27 STTP 180,898 199,482 220,106 135,249 149,521 164,808 397,144 421,188 459,352 28 TCID 203,263 218,298 239,429 150,374 160,148 174,314 1,261,573 1,465,952 1,853,235 29 TSPC 812,380 829,935-8,717 635,176 638,535-9,986 4,632,985 5,407,958 5,416,570 30 ULTJ 457,970 436,720 173,860 353,432 325,127 130,313 2,420,793 2,811,621 3,037,558 31 WIIM 105,577 175,119 651,723 77,302 132,322 552,222 1,207,251 1,229,011 1,258,422 67
Lampiran 6 No Kode Tabulasi Hasil Perhitungan Non-Debt Tax Shield ( NDTS ) Depresiasi Total Asset Non-Debt Tax Shield ( NDTS ) 1 ADES 157,465 177,864 204,500 389,094 441,064 504,865 40.4697 40.3261 40.5059 2 ALTO 36,674 79,804 109,416 324,620 1,502,519 1,239,054 11.2975 5.31135 8.83061 3 CEKA 109,416 139,248 158,358 1,027,693 1,069,627 1,284,150 10.6468 13.0184 12.3317 4 DLTA 292,851 305,746 322,092 745,307 867,041 991,947 39.2927 35.2632 32.4707 5 DVLA 160,985 305,746 206,637 1,074,691 1,190,054 1,236,248 14.9797 25.6918 16.7149 6 GGRM 7,482,421 8,511,976 9,952,410 50,770,251 58,220,600 59,343,354 14.7378 14.6202 16.7709 7 HMSP 3,006,809 3,213,659 3,643,464 26,247,527 27,404,594 28,380,630 11.4556 11.7267 12.8379 8 ICBP 2,648,555 2,648,555 3,373,255 17,753,480 21,267,470 24,910,211 14.9185 12.4535 13.5417 9 INAF 108,110 118,574 131,444 1,188,619 1,294,511 1,248,343 9.09543 9.15975 10.5295 10 INDF 9,011,758 10,578,097 10,983,054 59,324,207 78,092,789 85,938,885 15.1907 13.5455 12.7801 11 KAEF 400,119 422,314 456,237 2,080,558 2,471,940 2,968,185 19.2313 17.0843 15.3709 12 KICI 44,591 45,656 46,645 94,956 98,296 96,746 46.9596 46.4475 48.2139 13 KLBF 1,444,582 1,629,285 1,874,810 9,417,957 11,315,061 12,425,032 15.3386 14.3993 15.089 14 LMPI 277,823 298,336 318,421 815,153 822,190 808,892 34.0823 36.2855 39.3651 15 MBTO 89,191 105,704 122,998 609,494 611,770 619,383 14.6336 17.2784 19.8581 16 MERK 64,183 68,565 74,346 569,431 696,946 716,600 11.2714 9.83792 10.3748 17 MLBI 578,799 619,035 748,722 1,152,048 1,782,148 2,231,051 50.2409 34.7353 33.5592 18 MRAT 87,393 98,013 106,124 455,473 439,584 498,786 19.1873 22.2968 21.2765 19 MYOR 1,530,778 1,888,799 2,288,175 8,302,506 9,709,838 10,291,108 18.4375 19.4524 22.2345 20 PYFA 41,442 54,454 62,515 135,850 175,119 172,737 30.5057 31.0954 36.1909 21 RMBA 835,718 973,452 1,120,327 6,935,601 9,232,016 10,250,546 12.0497 10.5443 10.9294 68
Tabulasi Hasil Perhitungan Non-Debt Tax Shield ( NDTS ) No Kode Depresiasi Total Asset Non-Debt Tax Shield ( NDTS ) 22 ROTI 149,798 212,199 305,344 1,204,945 1,822,689 2,142,894 12.4319 11.6421 14.2491 23 SCPI 32,275 41,243 54,368 440,498 746,402 1,317,315 7.32693 5.52557 4.12718 24 SKBM 67374 75562 78,218 288,961 497,652 649,534 23.3159 15.1837 12.0422 25 SKLT 51,661 65,909 82,882 249,746 301,989 331,575 20.6854 21.825 24.9965 26 SQBB 934 1,098 1,426 1,249,841 1,470,059 1,700,204 0.07473 0.07469 0.08387 27 STTP 63.477 73598 86666 397,144 421,188 459,352 0.01598 17.4739 18.867 28 TCID 483,712 542,489 605,887 1,261,573 1,465,952 1,853,235 38.342 37.0059 32.6935 29 TSPC 713,508 736,165 809,301 4,632,985 5,407,958 5,416,570 15.4006 13.6126 14.9412 30 ULTJ 772,774 873,848 1,013,291 2,420,793 2,811,621 3,037,558 31.9223 31.0799 33.3587 31 WIIM 172,461 187,152 213,679 1,207,251 1,229,011 1,258,422 14.2854 15.2279 16.9799 69
Lampiran 7 Tabulasi Hasil Perhitungan Inflation Rate Bulan Tahun Inflasi Bulan Tahun Inflasi Bulan Tahun Inflasi Desember 2012 3.65% Desember 2013 4.57% Desember 2014 8.22% November 2012 3.56% November 2013 5.31% November 2014 7.75% Oktober 2012 3.97% Oktober 2013 5.90% Oktober 2014 7.32% September 2012 4.50% September 2013 5.57% September 2014 7.25% Agustus 2012 4.45% Agustus 2013 5.47% Agustus 2014 7.32% Juli 2012 4.53% Juli 2013 5.90% Juli 2014 6.70% Juni 2012 4.56% Juni 2013 8.61% Juni 2014 4.53% Mei 2012 4.58% Mei 2013 8.79% Mei 2014 3.99% April 2012 4.31% April 2013 8.40% April 2014 4.53% Maret 2012 4.61% Maret 2013 8.32% Maret 2014 4.83% Februari 2012 4.32% Februari 2013 8.37% Februari 2014 6.23% Januari 2012 4.32% Januari 2013 8.38 Januari 2014 8.36% Jumlah 51.34% 83.59% 77.03% Jumlah Jumlah 4.28% 6.97% 6.42% 70
Lampiran 8. Hasil Uji Statistik Deskriptif Descriptive Statistics N Range Minimum Maximum Mean Std. Deviation Variance ROA 93 87.95-22.23 65.72 11.0613 13.32413 177.532 TANGIBILITY 93 78.34.06 78.40 29.5210 14.66005 214.917 TAX 93 38.16-15.40 22.77 3.3817 4.62517 21.392 DEBTTAX 93 49.95-1.73 48.21 14.4647 12.26561 150.445 INFLASI 93 2.69 4.28 6.97 5.8900 1.16666 1.361 STRUKUR 93 100.57 13.06 113.63 42.5663 20.12547 405.035 Valid N (listwise) 93 Lampiran 9. Uji Normalitas Data One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 93 Normal Parameters a,,b Mean.0000000 Std. Deviation 16.81629239 Most Extreme Differences Absolute.133 Positive.133 Negative -.060 Kolmogorov-Smirnov Z 1.283 Asymp. Sig. (2-tailed).074 Sumber:Hasil pengolahan SPSS, 2016 71
Lampiran 10. Histogram Lampiran 11. Uji Multikolinieritas Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) 12.772 11.548 1.106.272 ROA -.665.221 -.440-3.004.003.374 2.676 TANGIBILITY.433.127.315 3.399.001.933 1.072 TAX 1.309.640.301 2.046.044.371 2.695 DEBTTAX -.591.191 -.360-3.099.003.594 1.685 INFLASI 4.838 1.980.280 2.444.017.609 1.641 a.dependent Variabel : Struktur Modal 72
Lampiran 12. Scatterplot Lampiran 13. Uji Autokorelasi Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.534 a.285.244 17.49727 2.343 a. Predictors: (Constant), INFLASI, DEBTTAX, TANGIBILITY, TAX, ROA b. Dependent Variable: STRUKUR Lampiran 14. Analisis Regresi Berganda Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta T Sig. 1 (Constant) 35.475 10.910 3.252.002 ROA -.643.225 -.426-2.861.005 TANGIBILITY.437.129.318 3.389.001 TAX 1.121.644.258 1.741.085 DEBTTAX -.423.156 -.249-2.712.008 INFLASI 1.005 1.565.058.642.523 a. Dependent Variable: STRUKUR 73
Lampiran 15. Uji Simultan ANOVA b Model Sum of Squares Df Mean Square F Sig. 1 Regression 10627.736 5 2125.547 6.943.010 a Residual 26635.450 87 306.155 Total 37263.186 92 a. Predictors: (Constant), INFLASI, DEBTTAX, TANGIBILITY, TAX, ROA b. Dependent Variable: STRUKUR Lampiran 16. Uji Parsial Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta T Sig. 1 (Constant) 35.475 10.910 3.252.002 ROA -.643.225 -.426-2.861.005 TANGIBILITY.437.129.318 3.389.001 TAX 1.121.644.258 1.741.085 DEBTTAX -.423.156 -.249-2.712.008 INFLASI 1.005 1.565.058.642.523 a. Dependent Variable: STRUKUR Lampiran 17. Tabel t dengan Sig 0,05 df t 0,05 df t 0,05 df t 0,05 df t 0,05 1 12,7062 11 2,200985 21 2,079614 31 2,039513 2 4,302653 12 2,178813 22 2,073873 32 2,036933 3 3,182446 13 2,160369 23 2,068658 33 2,034515 4 2,776445 14 2,144787 24 2,063899 34 2,032244 5 2,570582 15 2,131450 25 2,059539 35 2,030108 6 2,446912 16 2,119905 26 2,055529 36 2,028094 7 2,364624 17 2,109816 27 2,051830 37 2,026192 8 2,306004 18 2,100922 28 2,048407 38 2,024394 9 2,262157 19 2,093024 29 2,045230 39 2,022691 10 2,228139 20 2,085963 30 2,042272 40 2,021075 74