Kepada pemerintah untuk mendorong pemerintah untuk mencipkan aturan

60

C. Implikasi

Diharapkan penelitian ini menyumbangkan studi kepustakaan mengenai pengungkapn pruduk perusahaan. Karena penelitian terkait dengan pengungkpan produk masih sangat minim. Diharapkan pula perusahaan yang membaca tulisan ini mampu meningkatkan level pengungkapan produknya agar dapat dipercaya oleh konsumennya.

D. Saran

1. Kepada perusahaan untuk melaksanakan program pengungkapan produk dengan memberikan alokasi anggaran yang lebih besar, karena hal ini akan berdampak pada respon yang positif

2. Kepada pemerintah untuk mendorong pemerintah untuk mencipkan aturan

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DAFTAR PERUSAHAAN SAMPEL NO NEGARA KODE PERUSAHAAN NAMA PERUSAHAAN 1 Indonesia IIKP Inti Kapuas Arowana 2 Indonesia DEWA Darma Henwa Tbk 3 Indonesia IKAI Intikeramik Alamasri Industri 4 Indonesia JKSW Jakarta Kyoei Steel Works 5 Indonesia DOID REM Delta Dunia Makmur Tbk 6 Indonesia PKPK Perdana Karya Perkasa Tbk 7 Indonesia KAEF Kimia Farma Tbk 8 Indonesia KBLM Pt Kalbelindo Murni 9 Indonesia SKLT Pt Sekar Laut Tbk 10 Indonesia JPRS Pt Jaya Pari Steel Tbk 11 Indonesia INDF Indofood Sukses Makmur Tbk 12 Indonesia KICI Kedaung Indah Can Tbk 13 Indonesia MASA Ptmultistrada Arah Sarana Tbk 14 Indonesia NIPS Pt Nipress Tbk 15 Indonesia SMSM Pt Selamat Sempurna Tbk 16 Indonesia FPNI Pt Lotte Chemical Titan Tbk. Usd 17 Indonesia SIMA Siwani Makmur 18 Indonesia SSTM Sunson Textile Manufacturer 19 Indonesia LCGP Eureka Prima Jakarta 20 Indonesia BTEL Bakrie Telecom 21 Indonesia CPIN Charoen Pokphand Indonesia Tbk. 22 Indonesia KDSI Kedawung Setia Industrial Tbk 23 Indonesia TBLA Tunas Baru Lampung 24 Indonesia DLTA Delta Djakarta Tbk 25 Indonesia LMPI Langgeng Makmur Industri Tbk 26 Indonesia HDTX Panasia Indo Resources Tbk 27 Indonesia INTA Pt Intraco Penta Tbk 28 Indonesia GJTL Gajah Tunggal Tbk 29 Indonesia LTLS Lautan Luas Tbk 30 Indonesia BRNA Berlina Tbk 31 Indonesia ALMI Alumindo Light Metal Industry Tbk 32 Indonesia ASII Astra International Tbk 33 Indonesia NIKL Pelat Timah NusantaraDolar 34 Indonesia INCI Intanwijaya Internasional Tbk 35 Indonesia BRPT PT. Barito Pacific Tbk Dolar 36 Indonesia AUTO Astra Otoparts Tbk 37 Singapura REAG Renewable Energy Asia Group Limited 38 Singapura EQUATION Equation Corporation Limited Juni 66 NO NEGARA KODE PERUSAHAAN NAMA PERUSAHAAN 39 Singapura PACIFIC Pacific Healthcare Holding 40 Singapura MIRACH Mirach 41 Singapura HL GLOBAL Hl Global Interprise 42 Singapura IPS International Press Softcom 43 Singapura INFIO Infinio Group Limited 44 Singapura ADVENCED Advanced Integrated Manufacturing Corp 45 Singapura DYNAMIC Dynamic Color Limited 46 Singapura CEI Cei Contract Manufacturing Limited 47 Singapura HOTEL GRAND Hotel Grand Central 48 Singapura FIRST RESOURCES First Resources Limited 49 Singapura BKSE Bukit Sembawang Estates Limited A 50 Singapura STRACO Straco Corporation Limited 51 Singapura SPINDEX Spindex Industri Limited 52 Singapura COCOLA Cocola Furnitur International 53 Singapura ALBEDO Albedo Limited 54 Singapura ADVENTUS Adventus Holdings 55 Singapura UNIFIBER United Fiber System 56 Singapura ARMARDA Armarda Group Limited 57 Singapura ARTV Singapore Global Hq Artivision Technologies Ltd 58 Singapura AUSSINO Aussino 59 Singapura SUNRAY Sunray Holdings Limited 60 Singapura ASIAN MICRO Asian Micro 61 Singapura ST JAMES St James Holdings Ltd 62 Singapura SITRA Sitra Holdings Nternational Limited 63 Singapura SINOPIPE Sinopipe Holdings Limited 64 Singapura CHINA China Energy Limited 65 Singapura CHINA POWER China Powerplus Limited 66 Singapura SCORPIO Scorpio East Holding 67 Singapura CRAFT Craft Print International Limited 67 LAMPIRAN 2. DATA PENELITIAN KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV IIKP 1 0,5455 0,3333 1 3,0000 5 14 -0,0665 17,2152 0,0513 DEWA 2 0,7273 0,2500 1 4,0000 5 6 -0,1704 19,7175 0,3927 IKAI 3 0,7273 0,5000 1 2,0000 4 22 -0,0911 17,4907 0,5452 JKSW 4 0,5909 0,6667 1 3,0000 2 37 -0,2817 14,6551 0,0237 DOID REM 5 0,5909 0,5000 1 8,0000 2 23 -0,0261 20,8019 0,9368 PKPK 6 0,2273 0,3333 1 3,0000 3 30 -0,0185 17,2031 0,5155 KAEF 7 0,5000 0,4000 1 5,0000 14 55 0,0040 19,1908 0,3057 KBLM 8 0,4091 0,3333 1 3,0000 6 34 0,0443 18,1358 0,6338 SKLT 9 0,6364 0,3333 1 3,0000 4 37 0,0467 17,0729 0,4815 JPRS 10 0,2273 0,5000 1 2,0000 6 40 0,0352 17,5404 0,1282 INDF 11 0,5909 0,3750 1 8,0000 2 23 0,1064 22,5443 0,4251 KICI 12 0,5455 0,3333 1 3,0000 4 39 0,0324 16,1059 0,2991 MASA 13 0,6364 0,4000 1 5,0000 3 48 0,0025 20,2524 0,4064 NIPS 14 0,6364 0,2500 1 4,0000 6 38 0,1523 17,8171 0,6138 SMSM 15 0,6818 0,3333 1 3,0000 4 37 0,2565 18,8257 0,4308 FPNI 16 0,4545 0,3333 1 1,0986 4 26 -0,0235 19,4848 0,6574 SIMA 17 0,5909 0,3333 1 1,7918 12 28 -0,0209 27,4102 0,0440 SSTM 18 0,2727 0,3333 1 1,7918 3 41 -0,0035 28,1333 0,3208 LCGP 19 0,4091 0,5000 1 1,7918 4 9 -0,3270 29,8424 0,0000 BTEL 20 0,5909 0,3333 1 1,7918 1 20 0,2195 16,5706 6,4467 CPIN 21 0,5000 0,5000 1 0,6931 10 41 0,0555 27,4688 6,7879 KDSI 22 0,5000 0,3333 1 1,0986 6 40 0,0192 15,6421 8,0199 TBLA 23 0,6364 0,4000 1 1,6094 4 40 0,4134 20,5806 5,0913 DLTA 24 0,3636 0,4000 1 1,6094 1 43 0,0413 19,3262 7,7020 LMPI 25 0,5000 1,0000 1 0,0000 4 37 -0,0171 27,4352 0,5167 HDTX 26 0,6818 1,0000 1 0,0000 4 40 -0,1258 28,4976 0,6973 68 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV INTA 27 0,4091 0,3333 1 1,0986 12 43 -0,0634 29,1877 0,9350 GJTL 28 0,5909 0,5000 1 1,7918 4 62 0,0108 30,3622 0,6271 LTLS 29 0,7727 0,5000 1 1,3863 12 62 0,0383 29,1422 0,6933 BRNA 30 0,3636 0,2000 1 1,6094 12 44 -0,0072 27,7489 0,7281 ALMI 31 0,6364 0,5000 1 1,3863 30 35 0,0083 28,6434 0,7611 ASII 32 0,5909 0,3000 1 2,3026 4 56 1,2862 26,0892 5,0378 NIKL 33 0,3182 0,3333 1 1,7918 2 31 0,0040 18,6392 0,6549 INCI 34 0,5909 0,2000 1 1,6094 12 32 0,0785 25,6370 0,0738 BRPT 35 0,5909 0,1667 1 1,7918 12 34 -1,2007 5,4470 5,4376 AUTO 36 0,5000 0,3636 1 2,3979 4 22 0,0101 32,4687 0,0242 REAG 37 0,5455 0,6000 1,6094 4 25 -0,0315 20,2809 0,8584 EQUATION 38 0,5000 0,6667 1,0986 5 38 -0,0551 17,7803 0,3871 PACIFIC 39 0,5000 0,8182 2,3979 5 12 -0,3944 17,1823 0,9839 MIRACH 40 0,5909 0,8000 1,6094 5 12 -0,0846 17,7759 0,1233 HL GLOBAL 41 0,5000 1,0000 1,3863 4 52 -0,0626 18,3130 1,0558 IPS 42 0,5000 0,4286 1,9459 3 45 -0,0413 18,1676 0,3179 INFIO 43 0,5000 0,6000 1,6094 4 15 -0,2053 15,7839 0,5966 ADVENCED 44 0,3182 0,6000 1,6094 4 19 0,0270 17,8295 0,4574 DYNAMIC 45 0,2727 0,6667 1,7918 7 20 0,0432 17,7912 0,3912 CEI 46 0,5000 0,5000 0,6931 3 33 0,0555 18,0543 0,5200 HOTEL GRAND 47 0,5455 0,6667 1,0986 4 45 0,0160 20,9146 0,4440 FIRST RESOURCES 48 0,5000 0,8571 1,9459 4 21 0,1761 21,3000 0,4158 BKSE 49 0,5909 0,8750 2,0794 5 102 0,1146 20,9443 0,1476 STRACO 50 0,5000 0,8000 1,6094 4 11 0,2742 19,0268 0,1053 SPINDEX 51 0,4545 0,4000 1,6094 4 32 0,0953 18,3302 0,2496 COCOLA 52 0,5909 0,4286 7,0000 3 20 -0,6921 18,0759 4,0758 ALBEDO 53 0,5909 0,7500 4,0000 4 49 -0,0406 16,6409 0,3430 ADVENTUS 54 0,6364 0,6000 5,0000 4 58 -0,0909 15,8815 0,3370 69 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV UNIFIBER 55 0,5909 0,8333 6,0000 6 33 -0,2752 17,7758 2,3153 ARMARDA 56 0,7273 0,4286 7,0000 4 78 -0,2804 19,3232 0,0815 ARTV 57 0,6818 0,7500 8,0000 6 49 -0,5057 16,0158 0,4771 AUSSINO 58 0,7273 0,3333 6,0000 2 55 -0,3511 16,7065 0,9533 SUNRAY 59 0,6364 0,6667 3,0000 3 30 -0,3493 18,0981 0,3400 ASIAN MICRO 60 0,6364 0,4000 5,0000 2 37 -0,0926 15,0757 0,5691 ST JAMES 61 0,6364 0,8571 7,0000 7 27 -0,6847 15,7446 0,8453 SITRA 62 0,4545 0,6000 5,0000 2 16 -0,3574 16,4151 0,9188 SINOPIPE 63 0,6818 0,8333 6,0000 6 52 -0,1450 20,6061 1,1892 CHINA 64 0,6364 0,5000 6,0000 5 86 -0,0937 21,5711 0,9190 CHINA POWER 65 0,5909 0,5714 7,0000 4 83 -0,3170 19,0563 0,2981 SCORPIO 66 0,7727 0,8889 9,0000 8 29 -0,0387 17,0350 0,6602 CRAFT 67 0,7273 0,6000 5,0000 2 47 -0,1126 17,0774 0,4527 IIKP 68 0,5909 0,3333 1 3,0000 5 15 -0,0422 17,1732 -1,0508 DEWA 69 0,6818 0,4000 1 5,0000 8 7 0,0178 10,2795 2,1077 IKAI 70 0,7273 0,5000 1 2,0000 4 23 -0,0516 17,5637 -12,7061 JKSW 71 0,7273 0,5000 1 2,0000 2 38 0,0318 17,0263 7,4792 DOID REM 72 0,5909 0,6667 1 6,0000 6 24 0,0299 11,2132 3,0010 PKPK 73 0,4091 0,3333 1 3,0000 3 31 -0,1256 17,0273 -4,1082 KAEF 74 0,4545 0,3333 1 6,0000 17 56 0,1149 19,1254 2,9831 KBLM 75 0,3636 0,3333 1 3,0000 6 35 0,0163 17,7962 36,0441 SKLT 76 0,5909 0,3333 1 3,0000 4 38 0,0550 17,0231 9,7808 JPRS 77 0,3182 0,5000 1 2,0000 4 41 0,0154 18,3956 16,7462 INDF 78 0,5455 0,3750 1 8,0000 2 24 0,0598 22,5783 8,5108 KICI 79 0,5000 0,3333 1 3,0000 4 40 0,1012 15,9007 2,4447 MASA 80 0,5909 0,4000 1 5,0000 2 49 -0,1272 8,2245 7,8618 NIPS 81 0,6818 0,3333 1 3,0000 7 39 0,0571 17,9953 12,3390 SMSM 82 0,5455 0,3333 1 3,0000 4 38 0,4081 18,7517 0,6605 70 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV FPNI 83 0,4545 0,4000 1 1,6094 1 27 -0,0175 19,3615 0,6376 SIMA 84 0,5000 0,3333 1 1,7918 12 29 -0,0216 27,4348 0,0442 SSTM 85 0,3636 0,3333 1 1,7918 4 42 -0,0216 27,3744 0,6654 LCGP 86 0,4091 0,2500 1 1,3863 3 10 0,0142 28,1826 0,0672 BTEL 87 0,6818 0,5000 1 1,7918 2 21 -0,2978 29,6577 1,5111 CPIN 88 0,5000 0,3333 1 1,7918 10 42 0,0001 30,6690 0,0005 KDSI 89 0,5909 0,3333 1 1,0986 5 41 0,0609 27,5820 0,5836 TBLA 90 0,4091 0,3333 1 1,0986 10 41 0,0767 29,6228 0,6637 DLTA 91 0,3636 0,3333 1 1,7918 2 44 0,3826 27,6229 0,2293 LMPI 92 0,4545 0,5000 1 0,6931 10 38 0,0037 27,4189 0,5066 HDTX 93 0,5909 0,0000 1 1,0986 4 41 -0,0260 29,0713 0,8544 INTA 94 0,4545 0,3333 1 1,0986 9 44 0,0000 29,3845 0,8416 GJTL 95 0,5455 0,5000 1 1,7918 4 63 0,0246 30,4063 0,6270 LTLS 96 0,5909 0,5000 1 1,3863 2 63 0,0589 29,1719 0,6664 BRNA 97 0,3182 0,5000 1 1,3863 32 36 0,0005 28,7981 0,8005 ALMI 98 0,5455 0,3333 1 1,0986 5 40 0,0212 26,1451 0,5895 ASII 99 0,6364 0,3636 1 2,3979 4 57 0,0937 33,0950 0,4902 NIKL 100 0,2727 0,3333 1 1,7918 2 32 -0,0563 18,6148 0,7061 INCI 101 0,5909 0,0000 1 1,0986 12 33 0,0768 25,7204 0,0735 BRPT 102 0,5455 0,3333 1 1,0986 12 35 0,0024 21,5672 0,5464 AUTO 103 0,4545 0,3000 1 2,3026 4 23 0,0606 30,2969 0,2951 REAG 104 0,5909 0,0000 0,6931 4 26 -0,0653 20,3691 0,9357 EQUATION 105 0,5455 0,7500 1,3863 5 39 -0,0606 17,7506 0,3988 PACIFIC 106 0,5455 1,0000 1,9459 6 13 -0,4228 16,6460 0,8947 MIRACH 107 0,7273 0,6000 1,6094 4 13 -0,0998 17,7332 0,1574 HL GLOBAL 108 0,6818 0,7000 2,3026 5 53 0,0724 17,8293 1,3720 IPS 109 0,5909 0,4286 1,9459 3 46 -0,7816 16,3853 0,3604 INFIO 110 0,5909 0,3333 1,0986 4 16 -2,0713 8,8715 3,8605 71 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV ADVENCED 111 0,5000 0,0000 0,6931 4 20 0,0349 17,9928 0,5179 DYNAMIC 112 0,4545 0,6667 1,7918 5 21 0,0905 17,2137 0,2774 CEI 113 0,5909 0,5455 2,3979 3 34 0,0850 18,1002 0,5272 HOTEL GRAND 114 0,7273 1,0000 2,0794 4 46 0,0724 17,8293 1,3720 FIRST RESOURCES 115 0,5455 0,7500 2,0794 4 22 0,2383 20,7791 0,6356 BKSE 116 0,6818 0,8571 1,9459 5 103 0,1036 20,7744 0,2217 STRACO 117 0,5455 0,8889 2,1972 4 12 0,3564 18,5174 0,0823 SPINDEX 118 0,5909 0,4000 1,6094 4 33 0,2650 17,5428 0,2093 COCOLA 119 0,6818 0,4286 7,0000 5 21 -2,5700 17,2134 0,9559 ALBEDO 120 0,7273 0,5000 4,0000 2 50 -1,3094 16,1043 0,0161 ADVENTUS 121 0,7273 0,6000 5,0000 2 59 -0,0913 17,0904 0,1133 UNIFIBER 122 0,5909 0,8333 6,0000 4 34 -0,7817 17,4215 3,5825 ARMARDA 123 0,8182 0,4286 7,0000 4 79 -0,2804 19,5538 0,0815 ARTV 124 0,7727 0,7500 8,0000 4 50 -0,5057 16,2524 0,7137 AUSSINO 125 0,7727 0,3333 6,0000 2 56 -0,2821 17,7925 0,4826 SUNRAY 126 0,7727 0,8333 6,0000 4 31 -0,0372 18,9354 0,1383 ASIAN MICRO 127 0,8182 0,4000 5,0000 2 38 -0,0926 15,3062 0,5691 ST JAMES 128 0,8182 0,8750 8,0000 4 28 -1,1492 15,4634 0,3995 SITRA 129 0,6364 0,5000 2,0000 3 17 0,3712 16,2421 1,7296 SINOPIPE 130 0,8182 0,8000 5,0000 5 53 -0,3139 20,6164 1,5538 CHINA 131 0,7727 0,4286 7,0000 4 87 -0,0457 21,8945 0,5424 CHINA POWER 132 0,8636 0,4286 7,0000 4 84 -0,0518 20,0508 0,1750 SCORPIO 133 0,8182 0,6000 5,0000 2 30 -0,0372 18,9354 0,1383 CRAFT 134 0,8636 0,7143 7,0000 4 48 -0,0856 17,6422 0,3282 IIKP 135 0,5909 0,3333 1 3,0000 5 13 -0,0519 17,5115 0,0558 DEWA 136 0,5909 0,5000 1 4,0000 5 5 -0,1216 20,8715 0,3775 IKAI 137 0,6364 0,5000 1 2,0000 4 21 -0,0866 17,7818 0,5095 JKSW 138 0,5909 0,5000 1 4,0000 2 36 0,0590 17,1827 2,4324 72 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV DOID REM 139 0,6364 0,5000 1 8,0000 3 22 -0,0153 20,8715 0,9228 PKPK 140 0,5909 0,3333 1 3,0000 2 29 -0,0499 17,5348 0,5590 KAEF 141 0,5455 0,4000 1 5,0000 21 54 0,1293 19,1270 0,3019 KBLM 142 0,5455 0,3333 1 3,0000 6 33 0,0396 18,1006 0,2731 SKLT 143 0,6364 0,3333 1 3,0000 4 36 0,0374 17,0016 0,4263 JPRS 144 0,5000 0,5000 1 2,0000 12 39 0,1104 17,7164 0,2285 INDF 145 0,4091 0,3333 1 9,0000 2 22 0,1182 22,5260 0,4117 KICI 146 0,5455 0,3333 1 3,0000 4 38 0,0001 16,1053 0,2645 MASA 147 0,5909 0,4000 1 5,0000 2 47 0,0222 20,1035 0,6087 NIPS 148 0,5000 0,3333 1 3,0000 8 37 0,0555 17,7364 0,6284 SMSM 149 0,7273 0,3333 1 3,0000 4 36 0,2459 18,6706 0,4101 FPNI 150 0,5000 0,5000 1 0,6931 3 25 -0,0292 19,5783 0,6687 SIMA 151 0,5909 0,3333 1 1,0986 12 27 -0,1107 24,5879 1,0235 SSTM 152 0,5000 0,3333 1 1,7918 3 40 -0,0226 27,4206 0,6483 LCGP 153 0,5455 0,3333 1 1,0986 4 8 -0,0039 25,8812 0,1009 BTEL 154 0,4545 0,5000 1 1,3863 3 19 -0,3903 29,8341 0,8191 CPIN 155 0,6818 0,4000 1 1,6094 9 40 0,2171 16,3291 3,3786 KDSI 156 0,5000 0,5000 1 0,6931 6 39 0,0835 27,0699 0,4109 TBLA 157 0,6818 0,3333 1 1,0986 11 39 0,0599 15,4637 6,6148 DLTA 158 0,6364 0,4000 1 1,6094 1 42 0,3858 20,4293 1,0000 LMPI 159 0,6364 0,5000 1 0,6931 6 37 0,0037 27,4189 0,5167 HDTX 160 0,6364 0,0000 1 1,0986 7 40 -0,0260 29,0713 0,6973 INTA 161 0,6364 0,3333 1 1,0986 4 43 0,0000 29,0824 0,9350 GJTL 162 0,6364 0,5000 1 1,7918 5 62 0,0246 30,1859 0,6271 LTLS 163 0,6364 0,5000 1 1,3863 6 62 0,0589 29,0309 0,6933 BRNA 164 0,5909 0,5000 1 1,3863 7 44 0,0005 26,5319 0,7281 ALMI 165 0,5455 0,3333 1 1,0986 9 35 0,0212 28,2631 0,7611 ASII 166 0,6364 0,3636 1 2,3979 1 56 0,0937 32,8365 5,0378 73 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV NIKL 167 0,5000 0,3333 1 1,7918 12 31 -0,0563 18,5216 0,6549 INCI 168 0,5000 0,0000 1 1,0986 2 32 0,0768 25,6082 0,0738 BRPT 169 0,5455 0,3333 1 1,0986 4 34 0,0024 21,4749 5,4376 AUTO 170 0,5000 0,3000 1 2,3026 8 22 0,0606 29,8150 0,0242 REAG 171 0,5000 0,6000 1,6094 4 24 -0,0774 20,4111 0,8563 EQUATION 172 0,5909 0,7500 1,3863 4 37 -0,3785 17,7803 0,5046 PACIFIC 173 0,5909 0,7778 2,1972 5 11 -0,3500 17,3527 0,8570 MIRACH 174 0,5455 0,8000 1,6094 6 11 -0,1222 17,5603 0,3838 HL GLOBAL 175 0,5909 1,0000 1,9459 4 51 -0,1508 16,1333 10,5572 IPS 176 0,5909 0,5000 2,0794 3 44 -0,1390 17,9653 0,7311 INFIO 177 0,5909 0,6667 1,0986 4 14 -1,3678 13,9903 2,7725 ADVENCED 178 0,4545 0,5000 1,3863 4 18 0,0434 17,8237 0,4570 DYNAMIC 179 0,5909 0,6667 1,7918 4 19 0,0643 17,7032 0,3403 CEI 180 0,5000 0,6667 1,7918 3 32 0,0647 17,9785 0,5125 HOTEL GRAND 181 0,4545 0,5714 1,9459 5 44 0,0821 19,1462 0,0511 FIRST RESOURCES 182 0,6818 0,8571 1,9459 5 20 0,1690 21,3813 0,4005 BKSE 183 0,5455 0,8333 1,7918 6 101 0,1433 21,0902 0,2470 STRACO 184 0,6364 0,8000 1,6094 4 10 0,2021 18,8186 0,1000 SPINDEX 185 0,5455 0,4000 1,6094 4 31 0,0985 18,2501 0,2511 COCOLA 186 0,5000 0,4286 7,0000 1 19 -0,6353 15,9898 0,1261 ALBEDO 187 0,5455 0,7500 4,0000 3 48 -0,0382 15,9020 1,0530 ADVENTUS 188 0,5909 0,7500 4,0000 2 57 -0,6473 13,2932 0,3336 UNIFIBER 189 0,7727 0,8571 7,0000 9 32 -1,0620 18,8713 1,2978 ARMARDA 190 0,6364 0,6667 6,0000 9 77 -0,1444 16,7503 0,1224 ARTV 191 0,4545 0,7143 7,0000 5 48 -0,7865 11,6315 0,5160 AUSSINO 192 0,8182 0,3333 6,0000 2 54 -0,3770 16,4207 0,5822 SUNRAY 193 0,6818 0,7143 7,0000 4 29 -0,3594 16,6048 0,0163 ASIAN MICRO 194 0,5909 0,7500 4,0000 2 36 -0,3003 17,4963 0,1547 74 KODE PERUSAHAAN NO PRD BOARD INDEPENCE KODE NEGARA BOARD SIZE BOARD MEETING AGE ROA SIZE LV ST JAMES 195 0,7727 0,8571 7,0000 7 26 -0,2652 18,2839 0,5373 SITRA 196 0,7273 0,6000 5,0000 2 15 -0,3451 16,5552 0,9959 SINOPIPE 197 0,7273 0,8333 6,0000 2 51 -0,2199 15,0396 1,0299 CHINA 198 0,7727 0,5000 6,0000 5 85 -0,0962 15,6598 0,7719 CHINA POWER 199 0,7727 0,5714 7,0000 4 82 -0,1267 14,6573 0,1709 SCORPIO 200 0,8182 0,8000 5,0000 3 28 -0,1810 15,9879 0,5981 CRAFT 201 0,6364 0,6000 5,0000 3 46 -0,0574 15,0539 0,4980 75 LAMPIRAN 3. HASIL OUTUPUT SPSS 21 DAN UJI ASUMSI KLASIK 1. Uji Regresi Variables EnteredRemoved a Model Variables Entered Variables Removed Method 1 LV, BM, AGE, ROA, BI, BZ, SIZE, KN b . Enter a. Dependent Variable: PRD b. All requested variables entered.

2. Uji Koefisien Determinasi