Pengaruh Mekanisme Good Coorporate Governance Terhadap Kondisi Financial Distress pada Perusahaan yang Terdaftar di BEI Periode 2012-2014
DAFTAR LAMPIRAN
LAMPIRAN 1
Proses Pemilihan Sampel Penelitian
Daftar Populasi dan Sampel Penelitian
KRITERIA
NO
NAMA PERUSAHAAN
SAMPEL
KODE
1
2
3
INDOCEMENT TUNGGAL
PERKASA TBK
INTP
√
√
-
-
HOLCIM INDONESIA TBK
SMCB
√
√
√
1
SEMEN INDONESIA TBK
SMGR
X
√
√
-
ALASKA INDUSTRINDO
TBK
ALKA
√
√
√
2
ALUMINDO LIGHT METAL
INDUSTRY TBK
ALMI
√
√
√
3
BETON JAYA MANUNGGAL
TBK
BTON
X
√
√
-
CITRA TURBINDO TBK
CTBN
√
X
√
-
GUNAWAN DIANJAYA
STEEL TBK
GDST
√
√
√
4
INDAL ALUMINIUM
INDUSTRY TBK
INAI
√
√
√
5
JAYA PARI STEEL TBK
JPRS
√
√
√
6
KRAKATAU STEEL TBK
KRAS
√
X
√
-
LION METAL WORKS
LION
√
√
√
7
LIONMESH PRIMA TBK
LMSH
√
√
√
8
PELANGI INDAH CANINDO
TBK
PICO
√
√
√
9
PELAT TIMAH NUSANTARA
TBK
NIKL
√
X
√
-
Universitas Sumatera Utara
SARANACENTRAL
BAJATAMA TBK
BAJA
TEMBAGA MULIA
SEMANAN TBK
TBMS
BUDI STARCH &
SWEETENER TBK
√
√
√
10
X
X
√
-
BUDI
√
√
√
11
CHANDRA ASRI
PETROCHEMICAL TBK
TPIA
√
X
√
-
DUTA PERTIWI
NUSANTARA
DPNS
√
√
√
12
EKADHARMA
INTERNATIONAL TBK
EKAD
√
√
√
13
ETERINDO WAHANATAMA
TBK
ETWA
√
√
√
14
INDO ACITAMA TBK
SRSN
√
√
√
15
INTAN WIJAYA
INTERNATIONAL TBK
INCI
√
√
√
16
SORINI AGRO ASIA
CORPORINDO TBK
SOBI
X
X
√
-
UNGGUL INDAH CAHAYA
TBK
UNIC
√
X
√
-
ALAM KARYA UNGGUL
TBK
AKKU
√
√
-
-
ARGHA KARYA PRIMA
INDUSTRY TBK
AKPI
√
√
√
17
ASIAPLAST INDUSTRIES
TBK
APLI
X
X
√
-
BERLIANA TBK
BRNA
√
X
√
-
CHAMPION PASIFIC
INDONESIA TBK
IGAR
√
√
√
18
INDOPOLY SWAKARSA
INDUSTRY TBK
IPOL
√
X
√
-
LOTTE CHEMICAL TITAN
FPNI
√
X
√
-
SEKAWAN INTIPRATAMA
SIAP
√
√
-
-
Universitas Sumatera Utara
TBK
SIWANI MAKMUR TBK
SIMA
√
√
-
-
TRIAS SENTOSA TBK
TRST
√
√
√
19
YANA PRIMA HASTA
PERSADA TBK
YPAS
√
√
√
20
CHAROEN POKPHAND
INDONESIA TBK
CPIN
√
√
√
21
JAPFA COMFEED
INDONESIA TBK
JPFA
√
√
√
22
MALINDO FEEDMILL TBK
MAIN
X
X
√
-
SIEARAD PRODUCE TBK
SIPD
√
√
√
23
SUMALINDO LESTARI JAYA
TBK-SLJ GLOBAL TBK
SULI
√
X
√
-
TIRTA MAHAKAM
RESOURCES TBK
TIRT
√
√
√
24
ALKINDO NARATAMA TBK
ALDO
√
√
-
-
DWI ANEKA JAYA
KEMASINDO TBK
DAJK
X
X
√
-
FAJAR SURYA WISESA TBK
FASW
√
√
√
25
INDAH KIAT PULP & PAPER
TBK
INKP
√
X
√
-
KERTAS BASUKI RACHMAT
INDONESIA TBK
KBRI
√
√
√
26
PABRIK KERTAS TJIWI
KIMIA TBK
TKIM
√
X
√
-
SUPARMA TBK
SPMA
√
√
√
27
TOBA PULP LESTARI TBK
INRU
√
X
√
-
GRAND KARTECH TBK
KRAH
X
X
X
-
ASTRA INTERNATIONAL
TBK
ASII
√
√
√
28
ASTRA AUTO PART TBK
AUTO
√
√
√
29
Universitas Sumatera Utara
GAJAH TUNGGAL TBK
GJTL
X
√
√
-
GOODYEAR INDONESIA
TBK
GDYR
√
X
√
-
INDO KORDSA TBK
BRAM
√
√
-
-
IDOMOBIL SUKSES
INTERNATIONAL TBK
IMAS
√
√
√
30
INDOSPRING TBK
INDS
√
√
√
31
MULTI PRIMA SEJAHTERA
TBK
LPIN
√
√
√
32
MULTISTRADA ARAH
SARANA TBK
MASA
√
X
√
-
NIPPRES TBK
NIPS
√
√
√
33
PRIMA ALLOY STEEL
UNIVERSAL TBK
PRAS
√
√
√
34
SELAMAT SEMPURNA TBK
SMSM
√
√
-
-
APAC CITRA CENTERTEX
TBK
MYTX
√
√
-
-
ARGO PANTES TBK
ARGO
√
√
-
-
ASIA PASIFIC FIBERS TBK
POLY
√
X
√
-
CENTURY TEXTILE
INDUSTRY TBK
CNTX
√
X
√
-
ERATEX DJAYA TBK
ERTX
√
X
√
-
EVER SHINE TEXTILE
INDUSTRY TBK
ESTI
√
X
√
-
INDO RAMA SYNTHETIC
TBK
INDR
√
X
√
-
NUSANTARA INTI
CORPORA TBK
UNIT
√
√
√
35
PAN BROTHERS TBK
PBRX
√
√
-
-
PANASIA INDOS
RESOURCES TBK
HDTX
√
X
√
-
POLYCHEM INDONESIA
ADMG
√
X
√
-
Universitas Sumatera Utara
TBK
PT RICKY PUTRA
GLOBALINDO TBK
RICY
SRI REJEKI ISMAN TBK
X
X
√
-
SRIL
X
X
√
-
STAR PETROCHEM TBK
STAR
√
√
√
36
SUNSON TEXTILE
MANUFACTURER TBK
SSTM
√
√
-
-
TIFICO FIBER INDONESIA
TBK
TFCO
√
X
√
-
TRISULA INTERNATIONAL
TBK
TRIS
√
√
√
37
UNITEX TBK
UNTX
√
X
√
-
PRIMARINDO ASIA
INFRASTRUCTURE
BIMA
√
√
√
38
SEPATU BATA TBK
BATA
X
X
X
-
JEMBO CABLE COMPANY
TBK
JECC
√
√
√
39
KABELINDO MURNI TBK
KBLM
√
√
√
40
KMI WIRE AND CABLE TBK
KBLI
√
√
-
-
SUMI INDO KABEL TBK
IKBI
√
x
√
-
SUPREME CABLE
MANUFACTURING AND
COMMERCE TBK
SCCO
√
√
√
41
VOKSEL ELECTRIC TBK
VOKS
√
√
√
42
SAT NUSA PERSADA TBK
PTSN
√
X
√
-
AKASHA WIRA
INTERNATIONAL TBK
ADES
√
√
√
43
DELTA DJAKARTA TBK
DLTA
√
√
√
44
INDOFOOD CBP SUKSES
MAKMUR TBK
ICBP
√
√
-
-
INDOFOOD SUKSES
MAKMUR TBK
INDF
√
√
√
45
Universitas Sumatera Utara
MAYORA INDAH TBK
MYOR
√
√
√
46
MULTI BINTANG
INDONESIA TBK
MLBI
√
√
-
-
NIPPON INDOSARI
CORPORINDO TBK
ROTI
√
√
√
47
PRASHIDA ANEKA NIAGA
TBK
PSDN
√
√
√
48
SEKAR BUMI TBK
SKBM
√
√
√
49
SEKAR LAUT TBK
SKLT
X
X
√
-
SIANTAR TOP TBK
STTP
√
√
-
-
TIGA PILAR SEJAHTERA
FOOD TBK
AISA
√
√
√
50
TRI BANYAN TIRTA TBK
ALTO
√
√
-
-
ULTRAJAYA MILK
INDUSTRY AND TRADING
COMPANY
ULTJ
√
√
√
51
WILMAR CAHAYA
INDONESIA TBK
CEKA
X
X
√
-
BENTOEL INTERNATIONAL
INVESTAMA TBK
RMBA
√
√
√
52
GUDANG GARAM TBK
GGRM
√
√
√
53
HM SAMPOERNA TBK
HMSP
√
√
√
54
WISMILAK INTI MAKMUR
TBK
WIIM
X
√
√
-
DARYA VARIA
LABORATORIA TBK
DVLA
X
X
√
-
INDOFARMA TBK
INAF
√
√
√
55
INDUSTRI JAMU DAN
FARMASI SIDO MUNCUL
TBK
SIDO
X
X
√
-
KALBE FARMA TBK
KLBF
√
√
√
56
KIMIA FARMA TBK
KAEF
X
X
√
-
Universitas Sumatera Utara
MERCK SHARP DOHME
PHARMA
SCPI
MERCK TBK
X
X
√
-
MERK
√
√
√
57
PYRIDAM FARMA TBK
PYFA
√
√
√
58
TAISHO PHARMACEUTICAL
INDONESIA(PS) TBK
SQBI
√
√
-
-
TEMPO SCAN PASIFIC TBK
TSPC
√
√
-
-
MANDOM INDONESIA TBK
TCID
√
√
√
59
MARTINA BERTO TBK
MBTO
√
√
√
60
MUSTIKA RATU TBK
MRAT
√
√
√
61
UNILEVER INDONESIA TBK
UNVR
√
√
√
62
KEDAUNG INDAH CAN TBK
KICI
√
√
√
63
KEDAWUNG SETIA
INDUSTRIAL TBK
KDSI
√
√
√
64
LANGGENG MAKMUR
INDUSTRY TBK
LMPI
√
√
√
65
IMPACK PRATAMA
INDUSTRI TBK
IMPC
X
X
√
-
CHITOSE INTERNATIONAL
TBK
CINT
X
X
X
-
KRAMIKA INDONESIA
ASOSIASI TBK
KIAS
√
√
√
66
MULIA INDUSTRINDO TBK
MLIA
√
√
√
67
AKASHA WIRA
INTERNATIONAL TBK
ADES
√
√
√
-
Universitas Sumatera Utara
LAMPIRAN 2
Hasil Analisi Data
Statistik Deskriptif Variabel-Variabel dengan Skala Rasio
N
Minimum
Maximum
Statistic
Statistic
Statistic
KOMIND
201
,0000000000000000
1,0000000000001000
KEPINS
201
,0000000000000000
,9896000000001000
DEWDIR
201
2,0
15,0
KOMAUDIT
201
2,0
5,0
DER
201
-7,3854708663308230
13,4520624600311840
FD
201
-6,4377516497365015
16,7327406033634070
ROA
201
-7,2890506352118870
8,9790365289080040
Size
201
6,1446062529679710
6,9928314231741410
Valid N (listwise)
201
Mean
Std. Deviation
Statistic
Statistic
,396063513600927
,134397917164566
,679412039801095
,212160225198695
4,711
2,1299
3,040
,3293
5,660147491643475
4,866902118136895
7,115359371990877
4,135193723134998
2,897764415168478
2,965488624910601
6,658600287397602
,120068915643513
Tabel 4.2
Statistik Deskriptif Variabel-Variabel dengan Skala Nominal
Statistics
LAT.PEND
Valid
Missing
N
KUAL.AUD
201
0
201
0
FD
201
0
LATPEND
Frequency
Percent
Valid Percent
Cumulative
Percent
,0
Valid
8
4,0
4,0
4,0
1,0
193
96,0
96,0
100,0
Total
201
100,0
100,0
Frequency
KUAL.AUD
Percent
Valid Percent
Cumulative
Percent
Universitas Sumatera Utara
Valid
,0
1,0
Total
141
60
201
70,1
29,9
100,0
70,1
29,9
100,0
70,1
100,0
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
201
a,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
,0000000
3,41612020
Absolute
,093
Positive
,054
Negative
-,093
1,316
,063
a. Test distribution is Normal.
b. Calculated from data.
Coefficients
Model
a
Collinearity Statistics
Universitas Sumatera Utara
Tolerance
VIF
(Constant)
KOMIND
,867
1,153
KEPINS
,885
1,130
DEWDIR
,495
2,020
KOMAUDIT
,806
1,241
LATPEND
,911
1,098
KUALAUD
,445
2,246
DER
,937
1,067
ROA
,854
1,171
Size
,620
1,614
1
a. Dependent Variable: FD
Tabel 4.4
Nilai Koefisien Korelasi
Coefficient Correlations
Model
Size
Size
1
Correlations
a
LATPEND
1,000
,032
LATPEND
,032
KEPINS
,035
DER
ROA
KEPINS
DER
ROA
,035
-,084
,098
1,000
-,042
-,049
-,077
-,042
1,000
-,089
-,045
-,084
-,049
-,089
1,000
,164
,098
-,077
-,045
,164
1,000
KOMAUDIT
-,060
-,005
,167
-,102
-,085
KOMIND
-,063
,234
-,217
-,073
,083
DEWDIR
-,186
,043
-,015
,028
,008
Universitas Sumatera Utara
KUALAUD
Model
KOMAUDIT
Correlations
Model
R
,909
KOMIND
,008
DEWDIR
-,063
-,244
KUALAUD
LATPEND
-,005
,167
DER
-,102
-,073
,028
,008
ROA
-,085
,083
,008
-,244
KOMAUDIT
-,186
-,381
,234
,043
-,121
-,217
-,015
-,144
1,000
,006
-,296
,023
KOMIND
,006
1,000
-,058
,013
DEWDIR
-,296
-,058
1,000
-,475
,023
,013
-,475
1,000
R Square
a
-,144
-,060
KUALAUD
1
-,121
Size
KEPINS
1
-,381
b
,826
Adjusted R
Std. Error of the
Square
Estimate
,818
3,50489
Durbin-Watson
1,777
Universitas Sumatera Utara
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
Beta
-18,592
17,311
-1,074
,284
KOMIND
-,576
1,975
-,019
-,291
,771
KEPINS
-,278
1,239
-,014
-,225
,823
DEWDIR
,348
,165
,179
2,111
,036
KOMAUDIT
,625
,836
,050
,747
,456
LATPEND
,942
1,322
,045
,713
,477
KUALAUD
-,527
,807
-,058
-,652
,515
DER
,066
,052
,078
1,264
,208
ROA
,678
,090
,486
7,518
,000
Size
2,928
2,615
,085
1,120
,264
1
b
Model Summary
Model
1
R
,564
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
,318
Durbin-Watson
,285 3,495678291474
1,752
054
a. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,
DEWDIR, KUALAUD
b. Dependent Variable: FD
Coefficients
Model
Unstandardized Coefficients
a
Standardized
T
Sig.
Coefficients
B
1
(Constant)
-18,592
Std. Error
17,311
Beta
-1,074
,284
Universitas Sumatera Utara
KOMIND
-,576
1,975
-,019
-,291
,771
KEPINS
-,278
1,239
-,014
-,225
,823
DEWDIR
,348
,165
,179
2,111
,036
KOMAUDIT
,625
,836
,050
,747
,456
LATPEND
,942
1,322
,045
,713
,477
KUALAUD
-,527
,807
-,058
-,652
,515
DER
,066
,052
,078
1,264
,208
ROA
,678
,090
,486
7,518
,000
Size
2,928
2,615
,085
1,120
,264
Dependent Variable: FD
ANOVAa
Model
1
Sum of Squares
df
Mean Square
Regression
1085,990
9
120,666
Residual
2333,975
191
12,220
Total
3419,965
200
F
9,875
Sig.
,000
b
a. Dependent Variable: FD
b. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,
DEWDIR, KUALAUD
Universitas Sumatera Utara
LAMPIRAN 3 Data Variabel Tahun 2012
NO
KODE
PERUSAHAAN
KOM.IND
KEP.INS
DEW.DIR
KOM.AUDIT
LAT.PEND
KUAL.AUD
FD
DER
ROA
SIZE
1
BIMA
0,667
0,8896
3
3
1
0
0
-153,2966546
2,620531778
25,3294
2
JECC
0,667
0,9015
4
3
1
0
0
396,2038503
4,481350955
27,2871
3
KBLM
0,333
0,7472
3
3
1
0
0
173,0697209
3,296682204
27,3066
4
SCCO
0,333
0,6726
4
3
1
0
0
127,3424816
11,41564389
28,0277
5
VOKS
0,600
0,4865
5
3
1
0
0
181,5741904
8,658055962
28,1605
6
ASII
0,364
0,5015
9
4
1
1
0
102,9460886
12,47682061
32,8365
7
AUTO
0,333
0,9565
8
3
1
1
0
61,92309382
12,78945943
29,815
8
IMAS
0,429
0,704
7
3
1
1
0
207,9238532
5,034694579
30,4977
9
INDS
0,333
0,881
3
3
1
0
0
46,47361503
32,45618141
28,1407
10
LPIN
0,000
0,3945
3
3
1
0
0
27,74316435
9,636014191
25,8723
11
NIPS
0,250
0,3711
3
3
1
0
0
159,6547586
8,290438131
26,9861
12
PRAS
0,333
0,456
3
3
1
0
0
105,9803073
7,179147415
27,0817
13
STAR
0,500
0,6463
2
3
1
0
0
53,64600967
0,122497408
27,3456
14
TRIS
0,333
0,698
4
3
1
0
0
50,99505291
10,34467691
26,6266
15
UNIT
0,500
0,5479
2
3
1
0
0
58,01189558
0,092847062
26,6632
16
INAF
0,500
0,8066
5
3
1
0
0
82,83568837
3,565913254
27,8038
17
KLBF
0,333
0,5664
5
3
1
1
0
27,75925795
18,81548956
29,8736
18
MERK
0,333
0,8665
7
3
1
1
0
36,63876822
18,93261243
27,0679
19
PYFA
0,333
0,9385
3
3
1
0
0
54,89285401
3,907427683
25,6348
20
ADES
0,333
0,9194
3
3
1
0
0
86,06076836
21,42824099
26,6871
21
MBTO
0,333
0,6775
4
2
1
0
0
40,2544937
7,604517164
27,1359
22
MRAT
0,333
0,8022
4
3
1
0
0
18,03277102
7,557993965
26,8446
23
TCID
0,400
0,721
13
4
1
1
0
15,02080012
11,95360456
27,8634
24
UNVR
0,800
0,85
10
3
1
1
0
202,0130205
40,37785131
30,1147
25
AISA
0,400
0,5348
4
3
1
0
0
90,19746215
6,558733429
28,9836
26
DLTA
0,400
0,8458
5
3
1
1
0
24,58918272
28,63533071
27,3371
Universitas Sumatera Utara
27
INDF
0,375
0,5007
8
4
1
1
0
73,75383955
8,212069316
31,714
28
MYOR
0,400
0,3293
4
3
1
0
0
170,6294426
8,947141178
29,7476
29
PSDN
0,333
0,72092
6
2
1
1
0
66,66234667
3,753733758
27,2492
30
ROTI
0,333
0,7575
6
3
1
1
0
80,75771798
12,3781241
27,8175
31
SKBM
0,333
0,8092
6
3
1
0
0
126,3173559
4,396100484
26,3896
32
ULTJ
0,333
0,4662
3
3
1
0
0
9,033701927
14,59982591
28,5151
33
KDSI
0,500
0,757
3
3
1
0
0
80,55475005
6,456253365
27,0699
34
KICI
0,333
0,7502
3
3
1
0
0
42,66847817
2,379498088
25,2767
35
LMPI
0,500
0,7753
5
3
1
0
0
99,07971994
0,287145351
27,4266
36
GGRM
0,500
0,7555
8
3
1
1
0
56,01658561
9,801920412
31,3569
37
HMSP
0,400
0,9818
7
3
1
1
0
97,22496735
37,35750419
30,8986
38
RMBA
0,500
0,9896
5
3
1
1
1
260,4907759
-4,6621915
29,5677
39
TIRT
0,500
0,7933
4
3
1
0
1
545,4881178
-4,74032976
27,2448
40
FASW
0,333
0,7574
5
3
1
1
0
208,7086517
0,094875328
29,3499
41
KBRI
0,500
0,3383
3
3
1
0
0
4,117757325
4,933627207
27,3309
42
SPMA
0,333
0,742
4
3
1
0
0
113,5175043
2,401353559
28,1405
43
KIAS
0,500
0,9631
4
3
1
0
0
8,529845499
3,313672122
28,3936
44
MLIA
0,333
0,6725
6
3
1
1
0
429,9874431
5,564788903
29,5119
45
CPIN
0,400
0,5553
7
5
1
1
0
51,02649507
21,70987916
30,1446
46
JPFA
0,333
0,5751
4
3
1
0
0
130,1220135
9,829280103
30,0254
47
SIPD
0,667
0,4123
5
3
0
0
0
158,3232491
0,45665354
28,8244
48
SMCB
0,500
0,8065
8
3
1
1
0
44,55257841
11,352279
30,1299
49
AKPI
0,400
0,751
5
3
1
1
0
103,3561138
0,458994865
28,1703
50
IGAR
0,333
0,8482
3
3
0
0
0
29,05189048
14,24971906
26,4674
51
TRST
0,333
0,6036
4
3
1
1
0
61,72519867
89,07852325
28,4141
52
YPAS
0,333
0,8947
3
3
1
0
0
112,3087672
4,714140992
26,5796
53
BUDI
0,333
0,5268
7
3
1
0
0
169,2398743
0,158718287
28,4638
54
DPNS
0,333
0,6642
4
3
1
0
0
18,58738447
13,24912075
25,9411
55
EKAD
0,500
0,7545
3
3
1
0
0
42,66947254
17,97198176
26,336
Universitas Sumatera Utara
56
ETWA
0,250
0,4815
4
3
1
0
0
119,5223747
4,016829057
27,5912
57
INCI
0,000
0
3
3
1
0
0
14,27004147
3,359565766
25,6082
58
SRSN
0,333
0,7799
4
3
1
0
0
49,36962304
4,218756606
26,72
59
ALKA
0,000
0,9492
3
3
1
0
0
169,7296903
4,237162062
25,7197
60
ALMI
0,400
0,7597
5
3
1
0
0
220,0582429
0,741349374
28,2631
61
BAJA
0,333
0
4
3
1
0
0
219,1935854
2,301173379
27,4331
62
GDST
0,333
0,9798
4
3
1
0
0
46,79464867
4,002762955
27,7829
63
INAI
0,500
0,6586
5
3
1
0
0
373,791577
3,782112429
27,1404
64
JPRS
0,333
0,684
4
3
1
0
0
14,70379184
2,430965839
26,7112
65
LION
0,333
0,577
4
3
1
0
0
16,58504312
19,69425394
26,7952
66
LMSH
0,333
0,3222
3
3
1
0
0
31,81030505
32,11485204
25,5796
67
PICO
0,333
0,941
5
3
1
0
0
198,6324348
1,883400379
27,1112
Universitas Sumatera Utara
Data Variabel Tahun 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
KODE PERUSAHAAN
KOM.IND
BIMA
0,667
JECC
0,667
KBLM
0,333
SCCO
0,333
VOKS
0,400
ASII
0,300
AUTO
0,364
IMAS
0,429
INDS
0,333
LPIN
0,000
NIPS
0,333
PRAS
0,333
STAR
0,500
TRIS
0,333
UNIT
0,500
INAF
0,500
KLBF
0,333
KEP.INS
DEW.DIR
KOM.AUDIT
LAT.PEND
KUAL.AUD
FD
DER
ROA
SIZE
0,8896
3
3
1
0
1
(1,5785564)
(13,6856288)
25,4940098
0,7015
4
3
1
0
0
7,3964581
1,8493784
27,8459889
0,4017
3
3
1
0
0
1,4263380
1,1734750
27,2068257
0,5545
4
3
1
0
0
1,4901139
5,9568725
28,1974888
0,5346
4
3
1
0
0
2,2529451
1,9987934
28,3018358
0,5011
8
4
1
1
0
1,0152371
11,0788153
32,9969691
0,8
9
3
1
1
0
0,3200128
8,7156211
30,1661200
0,8954
7
3
1
1
0
2,3506693
3,6095864
30,7362812
0,8811
3
3
1
0
0
0,0249038
18,7245905
28,4178945
0,3945
3
2
1
0
0
0,3694277
4,3561059
26,0033734
0,5889
3
3
1
0
0
2,3838590
4,2424425
27,4058856
0,3794
3
3
1
0
0
0,9575198
10,9540867
27,4024001
0,5442
2
3
1
0
0
0,5299414
0,0759879
27,3425427
0,698
3
3
1
0
0
0,5905046
10,7336379
26,8303088
0,5479
2
3
1
0
0
0,9030287
0,1812166
26,8525753
0,8066
4
3
1
0
1
0,1190214
(4,1886859)
27,8891541
0,5671
5
3
1
1
0
0,3311895
17,7130640
Universitas Sumatera Utara
30,0571558
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
MERK
0,333
PYFA
0,333
ADES
0,333
MBTO
0,333
MRAT
0,333
TCID
0,333
UNVR
0,800
AISA
0,333
DLTA
0,400
INDF
0,375
MYOR
0,400
PSDN
0,333
ROTI
0,333
SKBM
0,333
ULTJ
0,333
KDSI
0,500
KICI
0,333
0,8665
6
3
1
1
0
0,3606426
25,1733994
27,2699738
0,5285
3
3
1
0
0
0,8649322
3,5381655
25,8887316
0,9194
4
3
1
0
0
0,6657879
12,6185769
26,8124558
0,6775
4
2
1
0
0
0,3555165
2,7389378
27,1396222
0,7126
4
3
1
0
1
0,1635613
(0,2327200)
26,8090947
0,7378
15
4
1
1
0
0,2391920
10,9528825
28,0135260
0,85
10
3
1
1
0
2,1232006
40,1000121
30,2224018
0,6117
4
3
1
0
0
1,1303808
6,9057987
29,2446152
0,8167
5
3
1
1
0
0,2815472
31,1978326
27,4883521
0,5007
9
3
1
1
0
1,0350905
6,6091211
31,9889188
0,3307
5
3
1
0
0
1,4652011
10,8511079
29,9041607
0,721
6
3
1
1
0
0,6327419
3,1271633
27,2480491
0,7575
6
3
1
1
0
1,3150019
8,6693342
28,2313340
0,8092
6
3
1
0
0
1,4743541
11,7083590
26,9331689
0,4662
3
3
1
0
0
0,3952436
11,5636851
28,6647823
0,757
4
3
1
0
0
1,4153757
4,2344813
27,4687774
0,8306
3
3
1
0
0
0,3287373
7,5486286
25,3112492
Universitas Sumatera Utara
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
LMPI
0,333
GGRM
0,333
HMSP
0,500
RMBA
0,400
TIRT
0,333
FASW
0,333
KBRI
0,333
SPMA
0,600
KIAS
0,333
MLIA
0,400
CPIN
0,400
JPFA
0,333
SIPD
0,667
SMCB
0,286
AKPI
0,333
IGAR
0,333
TRST
0,333
YPAS
0,333
0,8327
4
3
1
0
0
1,0688189
1,4643817
27,4352373
0,7555
7
3
1
1
0
0,7259241
8,6348441
31,5583317
0,9818
7
3
1
1
0
0,9360137
39,4384861
30,9417318
0,9896
4
3
1
1
1
9,4687407
(11,2875454)
29,8536986
0,7924
2
3
1
0
1
11,2543295
(19,0712647)
27,3069198
0,7574
5
3
1
1
1
2,6535998
(4,3755336)
29,3700933
0,3383
3
3
1
0
1
0,1377785
(2,3101139)
27,3937140
0,742
4
3
0
0
0
1,3388804
1,3501171
28,2003643
0,9824
4
3
1
0
0
0,1093273
3,3185008
28,4511995
0,6819
6
3
1
1
1
5,0413633
(0,5722751)
29,6036982
0,6136
5
3
1
1
0
0,5799774
16,0835664
30,3860947
0,5751
5
3
1
0
0
1,8440341
4,4356964
30,3335622
0,4144
5
3
0
0
0
1,4555528
0,2654895
28,7802251
0,8065
8
3
1
1
0
0,6978320
6,7563859
30,3320460
0,751
5
3
1
1
0
1,0251570
8,9260743
28,3655823
0,8482
3
3
0
0
0
0,3942714
11,1295739
26,4750350
0,5971
4
3
1
1
0
0,9073304
11,7992775
28,8130305
0,8947
3
3
1
0
0
2,5939020
1,0135548
27,1430637
Universitas Sumatera Utara
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
BUDI
0,333
DPNS
0,333
EKAD
0,500
ETWA
0,250
INCI
0,333
SRSN
0,375
ALKA
0,750
ALMI
0,500
BAJA
0,500
GDST
0,500
INAI
0,500
JPRS
0,333
LION
0,333
LMSH
0,333
PICO
0,500
0,5268
7
3
1
0
0
1,6921460
1.670,0414415
21,5915736
0,6642
4
3
1
0
0
0,1474524
26,5246340
26,2698993
0,7545
3
3
1
0
0
0,4454793
14,9358851
26,5627498
0,4815
4
3
1
0
0
1,8984226
0,6124435
27,8869888
0
3
3
1
0
0
0,0797037
7,5891349
25,6369643
0,4278
5
3
1
0
0
0,3384705
10,7350124
26,7653807
0,9492
3
3
1
0
0
3,0549288
1,9511147
26,2118440
0,7597
5
3
1
0
0
3,1866776
0,9490647
28,6433774
0
4
3
1
0
1
3,8375745
(9,1494173)
27,4601474
0,9798
4
3
1
0
0
0,3472179
7,6784079
27,8062316
0,672
5
3
1
0
0
5,0631264
0,6554543
27,3642926
0,6842
4
3
1
0
0
0,0386708
3,9870824
26,6542928
0,577
5
3
1
0
0
0,1991034
12,9894016
26,9350058
0,3222
3
3
1
0
0
0,2826973
10,1504608
25,6769639
0,941
2
3
1
0
0
1,8897621
2,5622787
27,1552408
Universitas Sumatera Utara
Data Variabel Tahun 2014
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
KODE PERUSAHAAN
BIMA
JECC
KBLM
SCCO
VOKS
ASII
AUTO
IMAS
INDS
LPIN
NIPS
PRAS
STAR
TRIS
UNIT
INAF
KLBF
MERK
PYFA
ADES
MBTO
MRAT
TCID
UNVR
AISA
DLTA
INDF
KOM.IND KEP.INS DEW.DIR KOM.AUDIT
0,667
0,8896
3
3
0,667
0,9015
4
3
0,333
0,8035
3
3
0,333
0,6726
4
3
0,400
0,5346
5
3
0,364
0,5011
9
4
0,300
0,8
9
3
0,333
0,8954
6
3
0,333
0,8811
3
3
0,250
0,4427
4
3
0,333
0,6285
3
3
0,333
0,5407
3
3
0,500
0,5442
2
3
0,333
0,6707
3
3
0,500
0,5479
2
3
0,333
0,8066
3
3
0,333
0,5671
5
3
0,333
0,8665
5
3
0,333
0,5385
3
3
0,333
0,9194
4
3
0,333
0,6775
4
2
0,333
0,8017
3
3
0,400
0,721
15
4
0,800
0,85
9
3
0,200
0,621
5
4
0,400
0,2625
5
3
0,375
0,5007
9
3
LAT.PEND KUAL.AUD FD
1
1
0
1
0
0
1
0
0
1
0
0
1
0
1
1
1
0
1
1
0
1
1
1
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
1
0
1
1
0
1
0
0
1
0
0
1
0
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
0
DER
-153,6608557
520,0435868
122,9682034
103,3426326
201,2288416
96,1611981
41,8718999
248,9121281
24,8505321
33,25373332
109,5618169
87,63303922
58,29458381
69,26753239
82,37984026
110,8819081
26,56035803
36,06422884
70,67839986
70,67839986
36,50341913
29,91105497
44,38872025
210,5315712
105,1822116
29,75563633
108,4459621
ROA
9,657057542
2,23014068
3,186361423
8,310284011
-5,495436054
9384,863724
6,650538359
-0,026133812
5,603885982
-2,22561589
9,696131372
8,64522693
0,044968264
6,764462974
0,089918693
0,093309639
17,13649822
25,17335302
6,144414844
6,144414844
0,480593232
1,233595169
9,437982771
40,18384992
4,501070695
29,04120816
4,105376745
SIZE
25,36821983
27,69162317
27,19599792
28,13543051
28,07179198
26,18722052
30,29692386
30,78680368
28,45636517
25,94683675
27,81903842
27,88320131
27,37731246
26,98456789
26,81169232
27,85283841
30,15073429
27,26997423
26,9475569
26,9475569
27,15198979
26,93544298
28,24795388
30,28992799
29,62868927
27,62293565
32,08465752
Universitas Sumatera Utara
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
MYOR
PSDN
ROTI
SKBM
ULTJ
KDSI
KICI
LMPI
GGRM
HMSP
RMBA
TIRT
FASW
KBRI
SPMA
KIAS
MLIA
CPIN
JPFA
SIPD
SMCB
AKPI
IGAR
TRST
YPAS
BUDI
DPNS
EKAD
ETWA
0,400
0,333
0,333
0,333
0,333
0,500
0,333
0,500
0,500
0,500
0,667
0,500
0,400
0,333
0,800
0,333
0,200
0,333
0,333
0,667
0,500
0,333
0,333
0,500
0,333
0,333
0,333
0,500
0,250
0,3293
0,721
0,7575
0,8142
0,8092
0,7568
0,7502
0,8327
0,7555
0,925
0,9896
0,7932
0,747
0,75
0,742
0,9631
0,6969
0,5553
0,5751
0,4144
0,9536
0,6513
0,8482
0,5971
0,8947
0,5268
0,5118
0,7545
0,4815
5
6
6
6
3
4
3
5
7
7
4
2
6
3
4
4
6
7
5
8
8
5
3
3
3
7
4
3
4
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
5
3
3
3
3
3
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
0
1
1
0
1
1
1
1
1
1
0
1
1
0
0
0
0
0
1
1
1
0
1
0
0
0
0
1
0
0
1
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
0
0
0
1
150,9686616
64,0174338
123,1897613
110,2058806
28,78400302
140,1467347
22,96136248
102,663286
75,21168435
18,72392793
-833,8314053
768,7525866
239,3370009
91,90969581
159,9996271
11,13692055
445,9522448
90,64139675
197,3620575
117,6302208
96,32552812
114,9974996
32,8121738
90,7330449
97,98367917
171,197163
13,89130094
50,56753502
340,8147653
3,946717885
-4,932294888
8,800155304
36,99985224
9,713842873
4,672345583
4,862216526
0,211523912
9,221079824
27,24233035
-22,23021096
3,242330622
1,554308985
-1,246118147
2,345411497
3,723460103
0,201674199
8,37291843
2,026841597
0,063586364
3,792001466
0,760649884
9,315366038
11,7992775
-2,786938954
1,115995191
6,020596778
9,983736438
-10,65392784
29,96230134
27,15448097
28,39317837
26,20746093
28,70160545
27,58201678
25,29535482
27,41893125
31,69526036
31,26888945
29,95835209
27,29374956
29,35038927
27,89285832
28,36912111
28,48651799
31,90978947
30,66897148
30,38661849
28,66096727
30,47566023
28,43169581
26,58089895
28,81303048
26,49313251
28,538062
26,31751986
26,74270784
27,91698847
Universitas Sumatera Utara
57
58
59
60
61
62
63
64
65
66
67
INCI
SRSN
ALKA
ALMI
BAJA
GDST
INAI
JPRS
LION
LMSH
PICO
0,333
0,375
0,500
0,500
0,333
0,333
0,500
1,000
0,333
0,333
0,333
0
0,7799
0,9492
0,8213
0
0,9799
0,7799
0,6842
0,577
0,3233
0,941
3
6
3
5
4
5
5
4
4
3
2
3
3
3
3
4
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
7,929550758
40,90519286
287,2461889
401,1323857
417,5298953
55,62365586
515,2425227
4,312029536
35,16472626
20,66735086
171,1481127
7,451703797
3,120987079
1,461946512
-0,124080177
1,444441138
-1,030914136
2,458424442
-1,868894352
8,165598239
5,291031762
2,563885693
25,72043081
26,86174207
26,22403005
28,79805158
27,60532683
27,9345443
27,52263603
26,63938164
27,12036714
25,66430808
27,1636173
Universitas Sumatera Utara
LAMPIRAN 1
Proses Pemilihan Sampel Penelitian
Daftar Populasi dan Sampel Penelitian
KRITERIA
NO
NAMA PERUSAHAAN
SAMPEL
KODE
1
2
3
INDOCEMENT TUNGGAL
PERKASA TBK
INTP
√
√
-
-
HOLCIM INDONESIA TBK
SMCB
√
√
√
1
SEMEN INDONESIA TBK
SMGR
X
√
√
-
ALASKA INDUSTRINDO
TBK
ALKA
√
√
√
2
ALUMINDO LIGHT METAL
INDUSTRY TBK
ALMI
√
√
√
3
BETON JAYA MANUNGGAL
TBK
BTON
X
√
√
-
CITRA TURBINDO TBK
CTBN
√
X
√
-
GUNAWAN DIANJAYA
STEEL TBK
GDST
√
√
√
4
INDAL ALUMINIUM
INDUSTRY TBK
INAI
√
√
√
5
JAYA PARI STEEL TBK
JPRS
√
√
√
6
KRAKATAU STEEL TBK
KRAS
√
X
√
-
LION METAL WORKS
LION
√
√
√
7
LIONMESH PRIMA TBK
LMSH
√
√
√
8
PELANGI INDAH CANINDO
TBK
PICO
√
√
√
9
PELAT TIMAH NUSANTARA
TBK
NIKL
√
X
√
-
Universitas Sumatera Utara
SARANACENTRAL
BAJATAMA TBK
BAJA
TEMBAGA MULIA
SEMANAN TBK
TBMS
BUDI STARCH &
SWEETENER TBK
√
√
√
10
X
X
√
-
BUDI
√
√
√
11
CHANDRA ASRI
PETROCHEMICAL TBK
TPIA
√
X
√
-
DUTA PERTIWI
NUSANTARA
DPNS
√
√
√
12
EKADHARMA
INTERNATIONAL TBK
EKAD
√
√
√
13
ETERINDO WAHANATAMA
TBK
ETWA
√
√
√
14
INDO ACITAMA TBK
SRSN
√
√
√
15
INTAN WIJAYA
INTERNATIONAL TBK
INCI
√
√
√
16
SORINI AGRO ASIA
CORPORINDO TBK
SOBI
X
X
√
-
UNGGUL INDAH CAHAYA
TBK
UNIC
√
X
√
-
ALAM KARYA UNGGUL
TBK
AKKU
√
√
-
-
ARGHA KARYA PRIMA
INDUSTRY TBK
AKPI
√
√
√
17
ASIAPLAST INDUSTRIES
TBK
APLI
X
X
√
-
BERLIANA TBK
BRNA
√
X
√
-
CHAMPION PASIFIC
INDONESIA TBK
IGAR
√
√
√
18
INDOPOLY SWAKARSA
INDUSTRY TBK
IPOL
√
X
√
-
LOTTE CHEMICAL TITAN
FPNI
√
X
√
-
SEKAWAN INTIPRATAMA
SIAP
√
√
-
-
Universitas Sumatera Utara
TBK
SIWANI MAKMUR TBK
SIMA
√
√
-
-
TRIAS SENTOSA TBK
TRST
√
√
√
19
YANA PRIMA HASTA
PERSADA TBK
YPAS
√
√
√
20
CHAROEN POKPHAND
INDONESIA TBK
CPIN
√
√
√
21
JAPFA COMFEED
INDONESIA TBK
JPFA
√
√
√
22
MALINDO FEEDMILL TBK
MAIN
X
X
√
-
SIEARAD PRODUCE TBK
SIPD
√
√
√
23
SUMALINDO LESTARI JAYA
TBK-SLJ GLOBAL TBK
SULI
√
X
√
-
TIRTA MAHAKAM
RESOURCES TBK
TIRT
√
√
√
24
ALKINDO NARATAMA TBK
ALDO
√
√
-
-
DWI ANEKA JAYA
KEMASINDO TBK
DAJK
X
X
√
-
FAJAR SURYA WISESA TBK
FASW
√
√
√
25
INDAH KIAT PULP & PAPER
TBK
INKP
√
X
√
-
KERTAS BASUKI RACHMAT
INDONESIA TBK
KBRI
√
√
√
26
PABRIK KERTAS TJIWI
KIMIA TBK
TKIM
√
X
√
-
SUPARMA TBK
SPMA
√
√
√
27
TOBA PULP LESTARI TBK
INRU
√
X
√
-
GRAND KARTECH TBK
KRAH
X
X
X
-
ASTRA INTERNATIONAL
TBK
ASII
√
√
√
28
ASTRA AUTO PART TBK
AUTO
√
√
√
29
Universitas Sumatera Utara
GAJAH TUNGGAL TBK
GJTL
X
√
√
-
GOODYEAR INDONESIA
TBK
GDYR
√
X
√
-
INDO KORDSA TBK
BRAM
√
√
-
-
IDOMOBIL SUKSES
INTERNATIONAL TBK
IMAS
√
√
√
30
INDOSPRING TBK
INDS
√
√
√
31
MULTI PRIMA SEJAHTERA
TBK
LPIN
√
√
√
32
MULTISTRADA ARAH
SARANA TBK
MASA
√
X
√
-
NIPPRES TBK
NIPS
√
√
√
33
PRIMA ALLOY STEEL
UNIVERSAL TBK
PRAS
√
√
√
34
SELAMAT SEMPURNA TBK
SMSM
√
√
-
-
APAC CITRA CENTERTEX
TBK
MYTX
√
√
-
-
ARGO PANTES TBK
ARGO
√
√
-
-
ASIA PASIFIC FIBERS TBK
POLY
√
X
√
-
CENTURY TEXTILE
INDUSTRY TBK
CNTX
√
X
√
-
ERATEX DJAYA TBK
ERTX
√
X
√
-
EVER SHINE TEXTILE
INDUSTRY TBK
ESTI
√
X
√
-
INDO RAMA SYNTHETIC
TBK
INDR
√
X
√
-
NUSANTARA INTI
CORPORA TBK
UNIT
√
√
√
35
PAN BROTHERS TBK
PBRX
√
√
-
-
PANASIA INDOS
RESOURCES TBK
HDTX
√
X
√
-
POLYCHEM INDONESIA
ADMG
√
X
√
-
Universitas Sumatera Utara
TBK
PT RICKY PUTRA
GLOBALINDO TBK
RICY
SRI REJEKI ISMAN TBK
X
X
√
-
SRIL
X
X
√
-
STAR PETROCHEM TBK
STAR
√
√
√
36
SUNSON TEXTILE
MANUFACTURER TBK
SSTM
√
√
-
-
TIFICO FIBER INDONESIA
TBK
TFCO
√
X
√
-
TRISULA INTERNATIONAL
TBK
TRIS
√
√
√
37
UNITEX TBK
UNTX
√
X
√
-
PRIMARINDO ASIA
INFRASTRUCTURE
BIMA
√
√
√
38
SEPATU BATA TBK
BATA
X
X
X
-
JEMBO CABLE COMPANY
TBK
JECC
√
√
√
39
KABELINDO MURNI TBK
KBLM
√
√
√
40
KMI WIRE AND CABLE TBK
KBLI
√
√
-
-
SUMI INDO KABEL TBK
IKBI
√
x
√
-
SUPREME CABLE
MANUFACTURING AND
COMMERCE TBK
SCCO
√
√
√
41
VOKSEL ELECTRIC TBK
VOKS
√
√
√
42
SAT NUSA PERSADA TBK
PTSN
√
X
√
-
AKASHA WIRA
INTERNATIONAL TBK
ADES
√
√
√
43
DELTA DJAKARTA TBK
DLTA
√
√
√
44
INDOFOOD CBP SUKSES
MAKMUR TBK
ICBP
√
√
-
-
INDOFOOD SUKSES
MAKMUR TBK
INDF
√
√
√
45
Universitas Sumatera Utara
MAYORA INDAH TBK
MYOR
√
√
√
46
MULTI BINTANG
INDONESIA TBK
MLBI
√
√
-
-
NIPPON INDOSARI
CORPORINDO TBK
ROTI
√
√
√
47
PRASHIDA ANEKA NIAGA
TBK
PSDN
√
√
√
48
SEKAR BUMI TBK
SKBM
√
√
√
49
SEKAR LAUT TBK
SKLT
X
X
√
-
SIANTAR TOP TBK
STTP
√
√
-
-
TIGA PILAR SEJAHTERA
FOOD TBK
AISA
√
√
√
50
TRI BANYAN TIRTA TBK
ALTO
√
√
-
-
ULTRAJAYA MILK
INDUSTRY AND TRADING
COMPANY
ULTJ
√
√
√
51
WILMAR CAHAYA
INDONESIA TBK
CEKA
X
X
√
-
BENTOEL INTERNATIONAL
INVESTAMA TBK
RMBA
√
√
√
52
GUDANG GARAM TBK
GGRM
√
√
√
53
HM SAMPOERNA TBK
HMSP
√
√
√
54
WISMILAK INTI MAKMUR
TBK
WIIM
X
√
√
-
DARYA VARIA
LABORATORIA TBK
DVLA
X
X
√
-
INDOFARMA TBK
INAF
√
√
√
55
INDUSTRI JAMU DAN
FARMASI SIDO MUNCUL
TBK
SIDO
X
X
√
-
KALBE FARMA TBK
KLBF
√
√
√
56
KIMIA FARMA TBK
KAEF
X
X
√
-
Universitas Sumatera Utara
MERCK SHARP DOHME
PHARMA
SCPI
MERCK TBK
X
X
√
-
MERK
√
√
√
57
PYRIDAM FARMA TBK
PYFA
√
√
√
58
TAISHO PHARMACEUTICAL
INDONESIA(PS) TBK
SQBI
√
√
-
-
TEMPO SCAN PASIFIC TBK
TSPC
√
√
-
-
MANDOM INDONESIA TBK
TCID
√
√
√
59
MARTINA BERTO TBK
MBTO
√
√
√
60
MUSTIKA RATU TBK
MRAT
√
√
√
61
UNILEVER INDONESIA TBK
UNVR
√
√
√
62
KEDAUNG INDAH CAN TBK
KICI
√
√
√
63
KEDAWUNG SETIA
INDUSTRIAL TBK
KDSI
√
√
√
64
LANGGENG MAKMUR
INDUSTRY TBK
LMPI
√
√
√
65
IMPACK PRATAMA
INDUSTRI TBK
IMPC
X
X
√
-
CHITOSE INTERNATIONAL
TBK
CINT
X
X
X
-
KRAMIKA INDONESIA
ASOSIASI TBK
KIAS
√
√
√
66
MULIA INDUSTRINDO TBK
MLIA
√
√
√
67
AKASHA WIRA
INTERNATIONAL TBK
ADES
√
√
√
-
Universitas Sumatera Utara
LAMPIRAN 2
Hasil Analisi Data
Statistik Deskriptif Variabel-Variabel dengan Skala Rasio
N
Minimum
Maximum
Statistic
Statistic
Statistic
KOMIND
201
,0000000000000000
1,0000000000001000
KEPINS
201
,0000000000000000
,9896000000001000
DEWDIR
201
2,0
15,0
KOMAUDIT
201
2,0
5,0
DER
201
-7,3854708663308230
13,4520624600311840
FD
201
-6,4377516497365015
16,7327406033634070
ROA
201
-7,2890506352118870
8,9790365289080040
Size
201
6,1446062529679710
6,9928314231741410
Valid N (listwise)
201
Mean
Std. Deviation
Statistic
Statistic
,396063513600927
,134397917164566
,679412039801095
,212160225198695
4,711
2,1299
3,040
,3293
5,660147491643475
4,866902118136895
7,115359371990877
4,135193723134998
2,897764415168478
2,965488624910601
6,658600287397602
,120068915643513
Tabel 4.2
Statistik Deskriptif Variabel-Variabel dengan Skala Nominal
Statistics
LAT.PEND
Valid
Missing
N
KUAL.AUD
201
0
201
0
FD
201
0
LATPEND
Frequency
Percent
Valid Percent
Cumulative
Percent
,0
Valid
8
4,0
4,0
4,0
1,0
193
96,0
96,0
100,0
Total
201
100,0
100,0
Frequency
KUAL.AUD
Percent
Valid Percent
Cumulative
Percent
Universitas Sumatera Utara
Valid
,0
1,0
Total
141
60
201
70,1
29,9
100,0
70,1
29,9
100,0
70,1
100,0
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
201
a,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
,0000000
3,41612020
Absolute
,093
Positive
,054
Negative
-,093
1,316
,063
a. Test distribution is Normal.
b. Calculated from data.
Coefficients
Model
a
Collinearity Statistics
Universitas Sumatera Utara
Tolerance
VIF
(Constant)
KOMIND
,867
1,153
KEPINS
,885
1,130
DEWDIR
,495
2,020
KOMAUDIT
,806
1,241
LATPEND
,911
1,098
KUALAUD
,445
2,246
DER
,937
1,067
ROA
,854
1,171
Size
,620
1,614
1
a. Dependent Variable: FD
Tabel 4.4
Nilai Koefisien Korelasi
Coefficient Correlations
Model
Size
Size
1
Correlations
a
LATPEND
1,000
,032
LATPEND
,032
KEPINS
,035
DER
ROA
KEPINS
DER
ROA
,035
-,084
,098
1,000
-,042
-,049
-,077
-,042
1,000
-,089
-,045
-,084
-,049
-,089
1,000
,164
,098
-,077
-,045
,164
1,000
KOMAUDIT
-,060
-,005
,167
-,102
-,085
KOMIND
-,063
,234
-,217
-,073
,083
DEWDIR
-,186
,043
-,015
,028
,008
Universitas Sumatera Utara
KUALAUD
Model
KOMAUDIT
Correlations
Model
R
,909
KOMIND
,008
DEWDIR
-,063
-,244
KUALAUD
LATPEND
-,005
,167
DER
-,102
-,073
,028
,008
ROA
-,085
,083
,008
-,244
KOMAUDIT
-,186
-,381
,234
,043
-,121
-,217
-,015
-,144
1,000
,006
-,296
,023
KOMIND
,006
1,000
-,058
,013
DEWDIR
-,296
-,058
1,000
-,475
,023
,013
-,475
1,000
R Square
a
-,144
-,060
KUALAUD
1
-,121
Size
KEPINS
1
-,381
b
,826
Adjusted R
Std. Error of the
Square
Estimate
,818
3,50489
Durbin-Watson
1,777
Universitas Sumatera Utara
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
Beta
-18,592
17,311
-1,074
,284
KOMIND
-,576
1,975
-,019
-,291
,771
KEPINS
-,278
1,239
-,014
-,225
,823
DEWDIR
,348
,165
,179
2,111
,036
KOMAUDIT
,625
,836
,050
,747
,456
LATPEND
,942
1,322
,045
,713
,477
KUALAUD
-,527
,807
-,058
-,652
,515
DER
,066
,052
,078
1,264
,208
ROA
,678
,090
,486
7,518
,000
Size
2,928
2,615
,085
1,120
,264
1
b
Model Summary
Model
1
R
,564
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
,318
Durbin-Watson
,285 3,495678291474
1,752
054
a. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,
DEWDIR, KUALAUD
b. Dependent Variable: FD
Coefficients
Model
Unstandardized Coefficients
a
Standardized
T
Sig.
Coefficients
B
1
(Constant)
-18,592
Std. Error
17,311
Beta
-1,074
,284
Universitas Sumatera Utara
KOMIND
-,576
1,975
-,019
-,291
,771
KEPINS
-,278
1,239
-,014
-,225
,823
DEWDIR
,348
,165
,179
2,111
,036
KOMAUDIT
,625
,836
,050
,747
,456
LATPEND
,942
1,322
,045
,713
,477
KUALAUD
-,527
,807
-,058
-,652
,515
DER
,066
,052
,078
1,264
,208
ROA
,678
,090
,486
7,518
,000
Size
2,928
2,615
,085
1,120
,264
Dependent Variable: FD
ANOVAa
Model
1
Sum of Squares
df
Mean Square
Regression
1085,990
9
120,666
Residual
2333,975
191
12,220
Total
3419,965
200
F
9,875
Sig.
,000
b
a. Dependent Variable: FD
b. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,
DEWDIR, KUALAUD
Universitas Sumatera Utara
LAMPIRAN 3 Data Variabel Tahun 2012
NO
KODE
PERUSAHAAN
KOM.IND
KEP.INS
DEW.DIR
KOM.AUDIT
LAT.PEND
KUAL.AUD
FD
DER
ROA
SIZE
1
BIMA
0,667
0,8896
3
3
1
0
0
-153,2966546
2,620531778
25,3294
2
JECC
0,667
0,9015
4
3
1
0
0
396,2038503
4,481350955
27,2871
3
KBLM
0,333
0,7472
3
3
1
0
0
173,0697209
3,296682204
27,3066
4
SCCO
0,333
0,6726
4
3
1
0
0
127,3424816
11,41564389
28,0277
5
VOKS
0,600
0,4865
5
3
1
0
0
181,5741904
8,658055962
28,1605
6
ASII
0,364
0,5015
9
4
1
1
0
102,9460886
12,47682061
32,8365
7
AUTO
0,333
0,9565
8
3
1
1
0
61,92309382
12,78945943
29,815
8
IMAS
0,429
0,704
7
3
1
1
0
207,9238532
5,034694579
30,4977
9
INDS
0,333
0,881
3
3
1
0
0
46,47361503
32,45618141
28,1407
10
LPIN
0,000
0,3945
3
3
1
0
0
27,74316435
9,636014191
25,8723
11
NIPS
0,250
0,3711
3
3
1
0
0
159,6547586
8,290438131
26,9861
12
PRAS
0,333
0,456
3
3
1
0
0
105,9803073
7,179147415
27,0817
13
STAR
0,500
0,6463
2
3
1
0
0
53,64600967
0,122497408
27,3456
14
TRIS
0,333
0,698
4
3
1
0
0
50,99505291
10,34467691
26,6266
15
UNIT
0,500
0,5479
2
3
1
0
0
58,01189558
0,092847062
26,6632
16
INAF
0,500
0,8066
5
3
1
0
0
82,83568837
3,565913254
27,8038
17
KLBF
0,333
0,5664
5
3
1
1
0
27,75925795
18,81548956
29,8736
18
MERK
0,333
0,8665
7
3
1
1
0
36,63876822
18,93261243
27,0679
19
PYFA
0,333
0,9385
3
3
1
0
0
54,89285401
3,907427683
25,6348
20
ADES
0,333
0,9194
3
3
1
0
0
86,06076836
21,42824099
26,6871
21
MBTO
0,333
0,6775
4
2
1
0
0
40,2544937
7,604517164
27,1359
22
MRAT
0,333
0,8022
4
3
1
0
0
18,03277102
7,557993965
26,8446
23
TCID
0,400
0,721
13
4
1
1
0
15,02080012
11,95360456
27,8634
24
UNVR
0,800
0,85
10
3
1
1
0
202,0130205
40,37785131
30,1147
25
AISA
0,400
0,5348
4
3
1
0
0
90,19746215
6,558733429
28,9836
26
DLTA
0,400
0,8458
5
3
1
1
0
24,58918272
28,63533071
27,3371
Universitas Sumatera Utara
27
INDF
0,375
0,5007
8
4
1
1
0
73,75383955
8,212069316
31,714
28
MYOR
0,400
0,3293
4
3
1
0
0
170,6294426
8,947141178
29,7476
29
PSDN
0,333
0,72092
6
2
1
1
0
66,66234667
3,753733758
27,2492
30
ROTI
0,333
0,7575
6
3
1
1
0
80,75771798
12,3781241
27,8175
31
SKBM
0,333
0,8092
6
3
1
0
0
126,3173559
4,396100484
26,3896
32
ULTJ
0,333
0,4662
3
3
1
0
0
9,033701927
14,59982591
28,5151
33
KDSI
0,500
0,757
3
3
1
0
0
80,55475005
6,456253365
27,0699
34
KICI
0,333
0,7502
3
3
1
0
0
42,66847817
2,379498088
25,2767
35
LMPI
0,500
0,7753
5
3
1
0
0
99,07971994
0,287145351
27,4266
36
GGRM
0,500
0,7555
8
3
1
1
0
56,01658561
9,801920412
31,3569
37
HMSP
0,400
0,9818
7
3
1
1
0
97,22496735
37,35750419
30,8986
38
RMBA
0,500
0,9896
5
3
1
1
1
260,4907759
-4,6621915
29,5677
39
TIRT
0,500
0,7933
4
3
1
0
1
545,4881178
-4,74032976
27,2448
40
FASW
0,333
0,7574
5
3
1
1
0
208,7086517
0,094875328
29,3499
41
KBRI
0,500
0,3383
3
3
1
0
0
4,117757325
4,933627207
27,3309
42
SPMA
0,333
0,742
4
3
1
0
0
113,5175043
2,401353559
28,1405
43
KIAS
0,500
0,9631
4
3
1
0
0
8,529845499
3,313672122
28,3936
44
MLIA
0,333
0,6725
6
3
1
1
0
429,9874431
5,564788903
29,5119
45
CPIN
0,400
0,5553
7
5
1
1
0
51,02649507
21,70987916
30,1446
46
JPFA
0,333
0,5751
4
3
1
0
0
130,1220135
9,829280103
30,0254
47
SIPD
0,667
0,4123
5
3
0
0
0
158,3232491
0,45665354
28,8244
48
SMCB
0,500
0,8065
8
3
1
1
0
44,55257841
11,352279
30,1299
49
AKPI
0,400
0,751
5
3
1
1
0
103,3561138
0,458994865
28,1703
50
IGAR
0,333
0,8482
3
3
0
0
0
29,05189048
14,24971906
26,4674
51
TRST
0,333
0,6036
4
3
1
1
0
61,72519867
89,07852325
28,4141
52
YPAS
0,333
0,8947
3
3
1
0
0
112,3087672
4,714140992
26,5796
53
BUDI
0,333
0,5268
7
3
1
0
0
169,2398743
0,158718287
28,4638
54
DPNS
0,333
0,6642
4
3
1
0
0
18,58738447
13,24912075
25,9411
55
EKAD
0,500
0,7545
3
3
1
0
0
42,66947254
17,97198176
26,336
Universitas Sumatera Utara
56
ETWA
0,250
0,4815
4
3
1
0
0
119,5223747
4,016829057
27,5912
57
INCI
0,000
0
3
3
1
0
0
14,27004147
3,359565766
25,6082
58
SRSN
0,333
0,7799
4
3
1
0
0
49,36962304
4,218756606
26,72
59
ALKA
0,000
0,9492
3
3
1
0
0
169,7296903
4,237162062
25,7197
60
ALMI
0,400
0,7597
5
3
1
0
0
220,0582429
0,741349374
28,2631
61
BAJA
0,333
0
4
3
1
0
0
219,1935854
2,301173379
27,4331
62
GDST
0,333
0,9798
4
3
1
0
0
46,79464867
4,002762955
27,7829
63
INAI
0,500
0,6586
5
3
1
0
0
373,791577
3,782112429
27,1404
64
JPRS
0,333
0,684
4
3
1
0
0
14,70379184
2,430965839
26,7112
65
LION
0,333
0,577
4
3
1
0
0
16,58504312
19,69425394
26,7952
66
LMSH
0,333
0,3222
3
3
1
0
0
31,81030505
32,11485204
25,5796
67
PICO
0,333
0,941
5
3
1
0
0
198,6324348
1,883400379
27,1112
Universitas Sumatera Utara
Data Variabel Tahun 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
KODE PERUSAHAAN
KOM.IND
BIMA
0,667
JECC
0,667
KBLM
0,333
SCCO
0,333
VOKS
0,400
ASII
0,300
AUTO
0,364
IMAS
0,429
INDS
0,333
LPIN
0,000
NIPS
0,333
PRAS
0,333
STAR
0,500
TRIS
0,333
UNIT
0,500
INAF
0,500
KLBF
0,333
KEP.INS
DEW.DIR
KOM.AUDIT
LAT.PEND
KUAL.AUD
FD
DER
ROA
SIZE
0,8896
3
3
1
0
1
(1,5785564)
(13,6856288)
25,4940098
0,7015
4
3
1
0
0
7,3964581
1,8493784
27,8459889
0,4017
3
3
1
0
0
1,4263380
1,1734750
27,2068257
0,5545
4
3
1
0
0
1,4901139
5,9568725
28,1974888
0,5346
4
3
1
0
0
2,2529451
1,9987934
28,3018358
0,5011
8
4
1
1
0
1,0152371
11,0788153
32,9969691
0,8
9
3
1
1
0
0,3200128
8,7156211
30,1661200
0,8954
7
3
1
1
0
2,3506693
3,6095864
30,7362812
0,8811
3
3
1
0
0
0,0249038
18,7245905
28,4178945
0,3945
3
2
1
0
0
0,3694277
4,3561059
26,0033734
0,5889
3
3
1
0
0
2,3838590
4,2424425
27,4058856
0,3794
3
3
1
0
0
0,9575198
10,9540867
27,4024001
0,5442
2
3
1
0
0
0,5299414
0,0759879
27,3425427
0,698
3
3
1
0
0
0,5905046
10,7336379
26,8303088
0,5479
2
3
1
0
0
0,9030287
0,1812166
26,8525753
0,8066
4
3
1
0
1
0,1190214
(4,1886859)
27,8891541
0,5671
5
3
1
1
0
0,3311895
17,7130640
Universitas Sumatera Utara
30,0571558
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
MERK
0,333
PYFA
0,333
ADES
0,333
MBTO
0,333
MRAT
0,333
TCID
0,333
UNVR
0,800
AISA
0,333
DLTA
0,400
INDF
0,375
MYOR
0,400
PSDN
0,333
ROTI
0,333
SKBM
0,333
ULTJ
0,333
KDSI
0,500
KICI
0,333
0,8665
6
3
1
1
0
0,3606426
25,1733994
27,2699738
0,5285
3
3
1
0
0
0,8649322
3,5381655
25,8887316
0,9194
4
3
1
0
0
0,6657879
12,6185769
26,8124558
0,6775
4
2
1
0
0
0,3555165
2,7389378
27,1396222
0,7126
4
3
1
0
1
0,1635613
(0,2327200)
26,8090947
0,7378
15
4
1
1
0
0,2391920
10,9528825
28,0135260
0,85
10
3
1
1
0
2,1232006
40,1000121
30,2224018
0,6117
4
3
1
0
0
1,1303808
6,9057987
29,2446152
0,8167
5
3
1
1
0
0,2815472
31,1978326
27,4883521
0,5007
9
3
1
1
0
1,0350905
6,6091211
31,9889188
0,3307
5
3
1
0
0
1,4652011
10,8511079
29,9041607
0,721
6
3
1
1
0
0,6327419
3,1271633
27,2480491
0,7575
6
3
1
1
0
1,3150019
8,6693342
28,2313340
0,8092
6
3
1
0
0
1,4743541
11,7083590
26,9331689
0,4662
3
3
1
0
0
0,3952436
11,5636851
28,6647823
0,757
4
3
1
0
0
1,4153757
4,2344813
27,4687774
0,8306
3
3
1
0
0
0,3287373
7,5486286
25,3112492
Universitas Sumatera Utara
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
LMPI
0,333
GGRM
0,333
HMSP
0,500
RMBA
0,400
TIRT
0,333
FASW
0,333
KBRI
0,333
SPMA
0,600
KIAS
0,333
MLIA
0,400
CPIN
0,400
JPFA
0,333
SIPD
0,667
SMCB
0,286
AKPI
0,333
IGAR
0,333
TRST
0,333
YPAS
0,333
0,8327
4
3
1
0
0
1,0688189
1,4643817
27,4352373
0,7555
7
3
1
1
0
0,7259241
8,6348441
31,5583317
0,9818
7
3
1
1
0
0,9360137
39,4384861
30,9417318
0,9896
4
3
1
1
1
9,4687407
(11,2875454)
29,8536986
0,7924
2
3
1
0
1
11,2543295
(19,0712647)
27,3069198
0,7574
5
3
1
1
1
2,6535998
(4,3755336)
29,3700933
0,3383
3
3
1
0
1
0,1377785
(2,3101139)
27,3937140
0,742
4
3
0
0
0
1,3388804
1,3501171
28,2003643
0,9824
4
3
1
0
0
0,1093273
3,3185008
28,4511995
0,6819
6
3
1
1
1
5,0413633
(0,5722751)
29,6036982
0,6136
5
3
1
1
0
0,5799774
16,0835664
30,3860947
0,5751
5
3
1
0
0
1,8440341
4,4356964
30,3335622
0,4144
5
3
0
0
0
1,4555528
0,2654895
28,7802251
0,8065
8
3
1
1
0
0,6978320
6,7563859
30,3320460
0,751
5
3
1
1
0
1,0251570
8,9260743
28,3655823
0,8482
3
3
0
0
0
0,3942714
11,1295739
26,4750350
0,5971
4
3
1
1
0
0,9073304
11,7992775
28,8130305
0,8947
3
3
1
0
0
2,5939020
1,0135548
27,1430637
Universitas Sumatera Utara
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
BUDI
0,333
DPNS
0,333
EKAD
0,500
ETWA
0,250
INCI
0,333
SRSN
0,375
ALKA
0,750
ALMI
0,500
BAJA
0,500
GDST
0,500
INAI
0,500
JPRS
0,333
LION
0,333
LMSH
0,333
PICO
0,500
0,5268
7
3
1
0
0
1,6921460
1.670,0414415
21,5915736
0,6642
4
3
1
0
0
0,1474524
26,5246340
26,2698993
0,7545
3
3
1
0
0
0,4454793
14,9358851
26,5627498
0,4815
4
3
1
0
0
1,8984226
0,6124435
27,8869888
0
3
3
1
0
0
0,0797037
7,5891349
25,6369643
0,4278
5
3
1
0
0
0,3384705
10,7350124
26,7653807
0,9492
3
3
1
0
0
3,0549288
1,9511147
26,2118440
0,7597
5
3
1
0
0
3,1866776
0,9490647
28,6433774
0
4
3
1
0
1
3,8375745
(9,1494173)
27,4601474
0,9798
4
3
1
0
0
0,3472179
7,6784079
27,8062316
0,672
5
3
1
0
0
5,0631264
0,6554543
27,3642926
0,6842
4
3
1
0
0
0,0386708
3,9870824
26,6542928
0,577
5
3
1
0
0
0,1991034
12,9894016
26,9350058
0,3222
3
3
1
0
0
0,2826973
10,1504608
25,6769639
0,941
2
3
1
0
0
1,8897621
2,5622787
27,1552408
Universitas Sumatera Utara
Data Variabel Tahun 2014
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
KODE PERUSAHAAN
BIMA
JECC
KBLM
SCCO
VOKS
ASII
AUTO
IMAS
INDS
LPIN
NIPS
PRAS
STAR
TRIS
UNIT
INAF
KLBF
MERK
PYFA
ADES
MBTO
MRAT
TCID
UNVR
AISA
DLTA
INDF
KOM.IND KEP.INS DEW.DIR KOM.AUDIT
0,667
0,8896
3
3
0,667
0,9015
4
3
0,333
0,8035
3
3
0,333
0,6726
4
3
0,400
0,5346
5
3
0,364
0,5011
9
4
0,300
0,8
9
3
0,333
0,8954
6
3
0,333
0,8811
3
3
0,250
0,4427
4
3
0,333
0,6285
3
3
0,333
0,5407
3
3
0,500
0,5442
2
3
0,333
0,6707
3
3
0,500
0,5479
2
3
0,333
0,8066
3
3
0,333
0,5671
5
3
0,333
0,8665
5
3
0,333
0,5385
3
3
0,333
0,9194
4
3
0,333
0,6775
4
2
0,333
0,8017
3
3
0,400
0,721
15
4
0,800
0,85
9
3
0,200
0,621
5
4
0,400
0,2625
5
3
0,375
0,5007
9
3
LAT.PEND KUAL.AUD FD
1
1
0
1
0
0
1
0
0
1
0
0
1
0
1
1
1
0
1
1
0
1
1
1
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
1
0
1
1
0
1
0
0
1
0
0
1
0
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
0
DER
-153,6608557
520,0435868
122,9682034
103,3426326
201,2288416
96,1611981
41,8718999
248,9121281
24,8505321
33,25373332
109,5618169
87,63303922
58,29458381
69,26753239
82,37984026
110,8819081
26,56035803
36,06422884
70,67839986
70,67839986
36,50341913
29,91105497
44,38872025
210,5315712
105,1822116
29,75563633
108,4459621
ROA
9,657057542
2,23014068
3,186361423
8,310284011
-5,495436054
9384,863724
6,650538359
-0,026133812
5,603885982
-2,22561589
9,696131372
8,64522693
0,044968264
6,764462974
0,089918693
0,093309639
17,13649822
25,17335302
6,144414844
6,144414844
0,480593232
1,233595169
9,437982771
40,18384992
4,501070695
29,04120816
4,105376745
SIZE
25,36821983
27,69162317
27,19599792
28,13543051
28,07179198
26,18722052
30,29692386
30,78680368
28,45636517
25,94683675
27,81903842
27,88320131
27,37731246
26,98456789
26,81169232
27,85283841
30,15073429
27,26997423
26,9475569
26,9475569
27,15198979
26,93544298
28,24795388
30,28992799
29,62868927
27,62293565
32,08465752
Universitas Sumatera Utara
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
MYOR
PSDN
ROTI
SKBM
ULTJ
KDSI
KICI
LMPI
GGRM
HMSP
RMBA
TIRT
FASW
KBRI
SPMA
KIAS
MLIA
CPIN
JPFA
SIPD
SMCB
AKPI
IGAR
TRST
YPAS
BUDI
DPNS
EKAD
ETWA
0,400
0,333
0,333
0,333
0,333
0,500
0,333
0,500
0,500
0,500
0,667
0,500
0,400
0,333
0,800
0,333
0,200
0,333
0,333
0,667
0,500
0,333
0,333
0,500
0,333
0,333
0,333
0,500
0,250
0,3293
0,721
0,7575
0,8142
0,8092
0,7568
0,7502
0,8327
0,7555
0,925
0,9896
0,7932
0,747
0,75
0,742
0,9631
0,6969
0,5553
0,5751
0,4144
0,9536
0,6513
0,8482
0,5971
0,8947
0,5268
0,5118
0,7545
0,4815
5
6
6
6
3
4
3
5
7
7
4
2
6
3
4
4
6
7
5
8
8
5
3
3
3
7
4
3
4
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
5
3
3
3
3
3
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
0
1
1
0
1
1
1
1
1
1
0
1
1
0
0
0
0
0
1
1
1
0
1
0
0
0
0
1
0
0
1
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
0
0
0
1
150,9686616
64,0174338
123,1897613
110,2058806
28,78400302
140,1467347
22,96136248
102,663286
75,21168435
18,72392793
-833,8314053
768,7525866
239,3370009
91,90969581
159,9996271
11,13692055
445,9522448
90,64139675
197,3620575
117,6302208
96,32552812
114,9974996
32,8121738
90,7330449
97,98367917
171,197163
13,89130094
50,56753502
340,8147653
3,946717885
-4,932294888
8,800155304
36,99985224
9,713842873
4,672345583
4,862216526
0,211523912
9,221079824
27,24233035
-22,23021096
3,242330622
1,554308985
-1,246118147
2,345411497
3,723460103
0,201674199
8,37291843
2,026841597
0,063586364
3,792001466
0,760649884
9,315366038
11,7992775
-2,786938954
1,115995191
6,020596778
9,983736438
-10,65392784
29,96230134
27,15448097
28,39317837
26,20746093
28,70160545
27,58201678
25,29535482
27,41893125
31,69526036
31,26888945
29,95835209
27,29374956
29,35038927
27,89285832
28,36912111
28,48651799
31,90978947
30,66897148
30,38661849
28,66096727
30,47566023
28,43169581
26,58089895
28,81303048
26,49313251
28,538062
26,31751986
26,74270784
27,91698847
Universitas Sumatera Utara
57
58
59
60
61
62
63
64
65
66
67
INCI
SRSN
ALKA
ALMI
BAJA
GDST
INAI
JPRS
LION
LMSH
PICO
0,333
0,375
0,500
0,500
0,333
0,333
0,500
1,000
0,333
0,333
0,333
0
0,7799
0,9492
0,8213
0
0,9799
0,7799
0,6842
0,577
0,3233
0,941
3
6
3
5
4
5
5
4
4
3
2
3
3
3
3
4
3
3
3
3
3
3
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
7,929550758
40,90519286
287,2461889
401,1323857
417,5298953
55,62365586
515,2425227
4,312029536
35,16472626
20,66735086
171,1481127
7,451703797
3,120987079
1,461946512
-0,124080177
1,444441138
-1,030914136
2,458424442
-1,868894352
8,165598239
5,291031762
2,563885693
25,72043081
26,86174207
26,22403005
28,79805158
27,60532683
27,9345443
27,52263603
26,63938164
27,12036714
25,66430808
27,1636173
Universitas Sumatera Utara