LAMPIRAN 1 DAFTAR NAMA PERUSAHAAN YANG MENJADI SAMPEL PENELITIAN PENGARUH MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN.
LAMPIRAN 1
DAFTAR NAMA PERUSAHAAN YANG MENJADI SAMPEL PENELITIAN
No
1
2
3
4
5
6
7
8
9
10
11
12
2009
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Ricky Putra Globalindo Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas Pratama Tbk.
Jumlah: 15 perusahaan
2010
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
2011
ANTAM (Persero) Tbk.
Fast Food Indonesia Tbk.
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
2012
AKR Corporindo Tbk.
ANTAM (Persero) Tbk.
Fast Food Indonesia Tbk.
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
SMART Tbk.
LAMPIRAN 2
DATA PENELITIAN
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
28
29
30
31
32
33
34
35
36
37
TAHUN
2009
2010
2011
2012
KODE
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RICY
RMBA
SIMP
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RMBA
SIMP
SMSM
ANTM
FAST
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RMBA
SIMP
SMSM
AKRA
ANTM
FAST
INDF
JPFA
ABN_CFO
ABN_DIS
EVM
-0.01913
-0.11129
0.07178
0.68237
0.05213
0.09129
0.05447
-0.13691
-0.04862
-0.01778
0.12225
-0.16891
-0.18628
-0.20471
0.15603
-0.06174
0.07224
0.02115
0.13018
-0.08928
0.13449
0.05115
0.10633
-0.21438
-0.03738
-0.18019
0.08234
-0.00858
-0.22207
-0.14999
0.19673
-0.00511
-0.23723
0.04127
0.00442
0.11877
-0.13874
-0.00815
-0.01792
-0.03666
-0.11511
0.34569
0.17863
0.00832
-0.01997
0.02373
-0.0586
0.00939
-0.01432
-0.01174
-0.09478
0.42787
0.03445
0.10621
0.11186
-0.04069
-0.03469
-0.03989
1.0187
-0.00518
-0.01748
-0.00525
-0.0843
0.51164
0.01201
0.00926
0.1291
-0.04197
-0.03
-0.19861
-0.04371
0.96466
-0.00338
-0.03292
5.93
2.16
3.91
3.68
6.59
4.71
4.52
2.75
9.42
0.27
5.78
4.28
3.23
6.57
6.09
1.27
8.34
12.45
0.24
5.99
6.82
14.41
5.42
7.99
3.96
5.78
11.81
8.15
12.09
10.39
5.69
6.03
20.1
3.43
13.17
8.41
14.56
NO
38
39
40
41
42
43
44
TAHUN
KODE
LTLS
MAPI
MPPA
MYOR
SIMP
SMAR
SMSM
ABN_CFO
ABN_DIS
EVM
-0.01881
0.04428
-0.0928
0.00144
0.13737
-0.12332
0.01286
-0.02654
0.54924
0.04094
0.00317
-0.04503
-0.01673
-0.05293
2.6
12.31
12.23
15.08
5.59
5.84
7.02
LAMPIRAN 3
HASIL OUTPUT SPSS 16
A. Hasil Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ABN_CFO
44
-.23723
.68237
-.0091833
.15725759
ABN_DIS
44
-.19861
1.04974
.0777129
.25517939
EVM
44
.24000
20.10000
7.2059091
4.36148328
Valid N (listwise)
44
B. Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
44
a
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
.0000000
3.86950694
.099
.099
-.057
Kolmogorov-Smirnov Z
.659
Asymp. Sig. (2-tailed)
.779
a. Test distribution is Normal.
C. Hasil Uji Asumsi Klasik
Hasil Uji Heteroskedastisitas
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
3.046
.387
ABN_CFO
-3.871
2.394
ABN_DIS
-2.416
1.475
t
Sig.
7.872
.000
-.238
-1.617
.114
-.241
-1.637
.109
a. Dependent Variable: RES2
Hasil Uji Multikolinearitas
Coefficients
Unstandardized
Coefficients
Model
B
a
Standardized
Coefficients
Std. Error
Collinearity Statistics
Beta
1(Constant)
6.648
.626
ABN_CFO
-7.356
3.463
ABN_DIS
6.992
2.386
T
Sig.
Tolerance
VIF
10.622
.000
-.264
-1.932
.047
.985
1.015
.409
2.930
.006
.985
1.015
a. Dependent Variable: EVM
Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
R Square
.461
a
Adjusted R
Square
.213
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
.174
Std. Error of the
Estimate
3.96276145
Durbin-Watson
1.937
D. Hasil Pengujian Regresi Berganda
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
6.648
.626
ABN_CFO
-7.356
3.463
ABN_DIS
6.992
2.386
T
Sig.
10.622
.000
-.264
-1.932
.047
.409
2.930
.006
a. Dependent Variable: EVM
Hasil Uji F
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
174.126
2
87.063
Residual
643.843
41
15.703
Total
817.969
43
F
5.544
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
Hasil Uji Koefisien Determinasi (R2)
b
Model Summary
Std. Error of the
Model
1
R
R Square
.461
a
Adjusted R Square
.213
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
.174
Estimate
3.96276145
Sig.
.007
a
DAFTAR NAMA PERUSAHAAN YANG MENJADI SAMPEL PENELITIAN
No
1
2
3
4
5
6
7
8
9
10
11
12
2009
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Ricky Putra Globalindo Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas Pratama Tbk.
Jumlah: 15 perusahaan
2010
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
2011
ANTAM (Persero) Tbk.
Fast Food Indonesia Tbk.
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Malindo Feedmill Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Bentoel Int’l Investama Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
2012
AKR Corporindo Tbk.
ANTAM (Persero) Tbk.
Fast Food Indonesia Tbk.
Indofood Sukses Makmur Tbk.
Japfa Comfeed Indonesia Tbk.
Lautan Luas Tbk.
Mitra Adiperkasa Tbk.
Matahari Putra Prima Tbk.
Mayora Indah Tbk.
Salim Ivomas PratamaTbk.
Selamat Sempurna Tbk.
SMART Tbk.
LAMPIRAN 2
DATA PENELITIAN
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
28
29
30
31
32
33
34
35
36
37
TAHUN
2009
2010
2011
2012
KODE
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RICY
RMBA
SIMP
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RMBA
SIMP
SMSM
ANTM
FAST
INDF
JPFA
LTLS
MAIN
MAPI
MPPA
MYOR
RMBA
SIMP
SMSM
AKRA
ANTM
FAST
INDF
JPFA
ABN_CFO
ABN_DIS
EVM
-0.01913
-0.11129
0.07178
0.68237
0.05213
0.09129
0.05447
-0.13691
-0.04862
-0.01778
0.12225
-0.16891
-0.18628
-0.20471
0.15603
-0.06174
0.07224
0.02115
0.13018
-0.08928
0.13449
0.05115
0.10633
-0.21438
-0.03738
-0.18019
0.08234
-0.00858
-0.22207
-0.14999
0.19673
-0.00511
-0.23723
0.04127
0.00442
0.11877
-0.13874
-0.00815
-0.01792
-0.03666
-0.11511
0.34569
0.17863
0.00832
-0.01997
0.02373
-0.0586
0.00939
-0.01432
-0.01174
-0.09478
0.42787
0.03445
0.10621
0.11186
-0.04069
-0.03469
-0.03989
1.0187
-0.00518
-0.01748
-0.00525
-0.0843
0.51164
0.01201
0.00926
0.1291
-0.04197
-0.03
-0.19861
-0.04371
0.96466
-0.00338
-0.03292
5.93
2.16
3.91
3.68
6.59
4.71
4.52
2.75
9.42
0.27
5.78
4.28
3.23
6.57
6.09
1.27
8.34
12.45
0.24
5.99
6.82
14.41
5.42
7.99
3.96
5.78
11.81
8.15
12.09
10.39
5.69
6.03
20.1
3.43
13.17
8.41
14.56
NO
38
39
40
41
42
43
44
TAHUN
KODE
LTLS
MAPI
MPPA
MYOR
SIMP
SMAR
SMSM
ABN_CFO
ABN_DIS
EVM
-0.01881
0.04428
-0.0928
0.00144
0.13737
-0.12332
0.01286
-0.02654
0.54924
0.04094
0.00317
-0.04503
-0.01673
-0.05293
2.6
12.31
12.23
15.08
5.59
5.84
7.02
LAMPIRAN 3
HASIL OUTPUT SPSS 16
A. Hasil Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ABN_CFO
44
-.23723
.68237
-.0091833
.15725759
ABN_DIS
44
-.19861
1.04974
.0777129
.25517939
EVM
44
.24000
20.10000
7.2059091
4.36148328
Valid N (listwise)
44
B. Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
44
a
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
.0000000
3.86950694
.099
.099
-.057
Kolmogorov-Smirnov Z
.659
Asymp. Sig. (2-tailed)
.779
a. Test distribution is Normal.
C. Hasil Uji Asumsi Klasik
Hasil Uji Heteroskedastisitas
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
3.046
.387
ABN_CFO
-3.871
2.394
ABN_DIS
-2.416
1.475
t
Sig.
7.872
.000
-.238
-1.617
.114
-.241
-1.637
.109
a. Dependent Variable: RES2
Hasil Uji Multikolinearitas
Coefficients
Unstandardized
Coefficients
Model
B
a
Standardized
Coefficients
Std. Error
Collinearity Statistics
Beta
1(Constant)
6.648
.626
ABN_CFO
-7.356
3.463
ABN_DIS
6.992
2.386
T
Sig.
Tolerance
VIF
10.622
.000
-.264
-1.932
.047
.985
1.015
.409
2.930
.006
.985
1.015
a. Dependent Variable: EVM
Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
R Square
.461
a
Adjusted R
Square
.213
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
.174
Std. Error of the
Estimate
3.96276145
Durbin-Watson
1.937
D. Hasil Pengujian Regresi Berganda
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
6.648
.626
ABN_CFO
-7.356
3.463
ABN_DIS
6.992
2.386
T
Sig.
10.622
.000
-.264
-1.932
.047
.409
2.930
.006
a. Dependent Variable: EVM
Hasil Uji F
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
174.126
2
87.063
Residual
643.843
41
15.703
Total
817.969
43
F
5.544
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
Hasil Uji Koefisien Determinasi (R2)
b
Model Summary
Std. Error of the
Model
1
R
R Square
.461
a
Adjusted R Square
.213
a. Predictors: (Constant), ABN_DIS, ABN_CFO
b. Dependent Variable: EVM
.174
Estimate
3.96276145
Sig.
.007
a