Pengaruh Nilai Perusahaan dan Profitabilitas terhadap Earning Response Coefficient dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI

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Universitas Sumatera Utara

Lampiran i
Data Price to Book Value Tahun 2012-2014
Tahun
No

Kode

1

INTP

2

Nama Perusahaan

2012

2013

2014

4.256

3.204

3.713

SMCB

Indocement Tunggal Prakasa

Tbk
Holcim Indonesia

2.64

1.987

1.912

3

SMGR

Semen Indonesia Tbk

5.176

3.849

3.843

4

AMFG

Asahimas Flat Glass Tbk

1.466

1.1

1.097

5

TOTO

Surya Toto Indonesia Tbk

3.668

3.683

3.199

6

ALMI

0.341

0.281

0.252

7

DPNS

Alumindo Light Metal Industry

Tbk
Duta Pratiwi Nusantara

0.819

0.695

0.367

8

SRSN

Indo Acitama Tbk

1.118

0.957

0.957

9

AKPI

0.603

0.482

0.491

10

IGAR

Argha Karya Prima Industry
Tbk
Champion Pasific Indonesia Tbk

2.266

1.994

1.837

11

TRST

Trias Sentosa Tbk

0.675

0.411

0.606

12

CPIN

7.019

5.562

5.664

13

JPFA

Charoen Pokphand Indonesia
Tbk
Japfa Comfeed Indonesia Tbk

2.725

2.475

1.911

14

FASW

Fajar Surya Wisesa Tbk

3.291

3.507

2.486

15

ASII

Astra International Tbk

3.403

2.592

2.498

16

NIPS

Nippres Tbk

0.406

0.992

1.257

17

SMSM

Selamat Sempurna Tbk

3.836

4.884

5.962

18

JECC

Jembo Cable Company Tbk

2

2.918

2.074

19

ADES

Akasha Wira International Tbk

5.360

4.456

2.742

20

DLTA

Delta Jakarta Tbk

6.826

8.994

8.169

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21

ICBP

3.941

4.483

5.079

INDF

Indofood CBP Sukses Makmur
Tbk
Indofood Sukses Makmur Tbk

22

1.505

1.529

1.438

23

MLBI

Multi Bintang Indonesia Tbk

46.95

25.603

45.465

24

MYOR

Mayora Indah Tbk

4.998

5.972

4.558

25

GGRM

Gudang Garam Tbk

4.05

2.747

3.515

26

KLBF

Kalbe Farma Tbk

7.302

6.894

8.738

27

PYFA

Pyridam Farma Tbk

1.049

1.084

0.748

28

MBTO

Martina Bento Tbk

0.894

0.723

0.471

29

TCID

Mandom Indonesia Tbk

2.016

2.023

2.745

30

UNVR

Unilever Indonesia Tbk

40.765

46.623

53.588

31

KDSI

Kedawung Setia Industrial Tbk

0.634

0.397

0.372

32

KICI

Kedaung Indag Can Tbk

0.56

0.504

0.47

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Lampiran ii
Data Return On Assets Tahun 2012-2014
Tahun
No

Kode

1

INTP

2

Nama Perusahaan

2012

2013

2014

0.186

0.211

0.233

SMCB

Indocement Tunggal Prakasa
Tbk
Holcim Indonesia

0.038

0.063

0.111

3

SMGR

Semen Indonesia Tbk

0.162

0.173

0.183

4

AMFG

Asahimas Flat Glass Tbk

0.111

0.095

0.117

5

TOTO

Surya Toto Indonesia Tbk

0.144

0.135

0.151

6

ALMI

0.007

0.009

0.001

7

DPNS

Alumindo Light Metal Industry
Tbk
Duta Pratiwi Nusantara

0.111

0.260

0.054

8

SRSN

Indo Acitama Tbk

0.031

0.038

0.042

9

AKPI

0.0156

0.0166

0.0181

10

IGAR

Argha Karya Prima Industry
Tbk
Champion Pasific Indonesia Tbk

0.315

0.111

0.142

11

TRST

Trias Sentosa Tbk

0.009

0.01

0.028

12

CPIN

0.08

0.16

0.22

13

JPFA

Charoen Pokphand Indonesia
Tbk
Japfa Comfeed Indonesia Tbk

0.021

0.04

0.09

14

FASW

Fajar Surya Wisesa Tbk

0.001

-0.044

0.016

15

ASII

Astra International Tbk

0.09

0.1

0.12

16

NIPS

Nippres Tbk

0.0856

0.0958

0.0967

17

SMSM

Selamat Sempurna Tbk

0.24

0.2

0.16

18

JECC

Jembo Cable Company Tbk

0.022

0.018

0.044

19

ADES

Akasha Wira International Tbk

0.061

0.126

0.214

20

DLTA

Delta Jakarta Tbk

0.2845

0.305

0.2792

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21

ICBP

0.11

0.114

0.138

INDF

Indofood CBP Sukses Makmur
Tbk
Indofood Sukses Makmur Tbk

22

0.063

0.05

0.085

23

MLBI

Multi Bintang Indonesia Tbk

0.356

0.485

0.657

24

MYOR

Mayora Indah Tbk

0.04

0.1

0.09

25

GGRM

Gudang Garam Tbk

0.085

0.046

0.060

26

KLBF

Kalbe Farma Tbk

0.1707

0.1741

0.1884

27

PYFA

Pyridam Farma Tbk

0.015

0.035

0.039

28

MBTO

Martina Bento Tbk

0.004

0.002

0.074

29

TCID

Mandom Indonesia Tbk

0.094

0.109

0.119

30

UNVR

Unilever Indonesia Tbk

0.544

0.564

0.573

31

KDSI

Kedawung Setia Industrial Tbk

0.5836

0.5860

0.4462

32

KICI

Kedaung Indag Can Tbk

0.067

0.115

0.032

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Lampiran iii
Data Ukuran Perusahaan Tahun 2012-2014
Tahun
No

Kode

1

INTP

2

Nama Perusahaan

2012

2013

2014

30.76

30.91

30.99

SMCB

Indocement Tunggal Prakasa
Tbk
Holcim Indonesia

30.13

30.33

30.48

3

SMGR

Semen Indonesia Tbk

30.91

31.06

31.17

4

AMFG

Asahimas Flat Glass Tbk

28.77

28.89

29.00

5

TOTO

Surya Toto Indonesia Tbk

28.05

28.19

28.34

6

ALMI

28.26

28.64

28.80

7

DPNS

Alumindo Light Metal Industry
Tbk
Duta Pratiwi Nusantara

25.94

26.67

26.32

8

SRSN

Indo Acitama Tbk

26.72

26.67

26.86

9

AKPI

28.17

28.37

28.43

10

IGAR

Argha Karya Prima Industry
Tbk
Champion Pasific Indonesia Tbk

26.44

26.48

26.58

11

TRST

Trias Sentosa Tbk

28.41

28.81

28.81

12

CPIN

30.14

30.39

30.67

13

JPFA

Charoen Pokphand Indonesia
Tbk
Japfa Comfeed Indonesia Tbk

30.03

30.33

30.39

14

FASW

Fajar Surya Wisesa Tbk

29.35

29.37

29.35

15

ASII

Astra International Tbk

32.84

33.00

33.25

16

NIPS

Nippres Tbk

33.90

34.30

34.73

17

SMSM

Selamat Sempurna Tbk

28.08

28.17

28.19

18

JECC

Jembo Cable Company Tbk

27.29

27.85

27.69

19

ADES

Akasha Wira International Tbk

26.69

26.81

26.95

20

DLTA

Delta Jakarta Tbk

27.34

27.49

27.62

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21

ICBP

30.51

30.69

30.85

INDF

Indofood CBP Sukses Makmur
Tbk
Indofood Sukses Makmur Tbk

22

31.72

31.98

32.08

23

MLBI

Multi Bintang Indonesia Tbk

34.68

35.12

35.34

24

MYOR

Mayora Indah Tbk

29.75

29.90

29.96

25

GGRM

Gudang Garam Tbk

31.36

31.56

31.70

26

KLBF

Kalbe Farma Tbk

29.87

30.06

30.15

27

PYFA

Pyridam Farma Tbk

25.63

25.89

25.98

28

MBTO

Martina Bento Tbk

24.17

27.14

27.15

29

TCID

Mandom Indonesia Tbk

27.86

28.01

28.25

30

UNVR

Unilever Indonesia Tbk

30.11

30.22

30.29

31

KDSI

Kedawung Setia Industrial Tbk

27.07

27.47

27.58

32

KICI

Kedaung Indag Can Tbk

25.28

25.31

25.30

76
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Lampiran iv
Data Earning Response Coefficient Tahun 2012-2014
Tahun
No

Kode

1

INTP

2

Nama Perusahaan

2012

2013

2014

4.043

2.844

3.598

SMCB

Indocement Tunggal Prakasa
Tbk
Holcim Indonesia

3.436

0.897

0.772

3

SMGR

Semen Indonesia Tbk

2.783

1.221

-1.004

4

AMFG

Asahimas Flat Glass Tbk

0.738

0.082

0.637

5

TOTO

Surya Toto Indonesia Tbk

0.137

0.823

1.951

6

ALMI

2.816

0.447

0.355

7

DPNS

Alumindo Light Metal Industry
Tbk
Duta Pratiwi Nusantara

0.149

0.133

0.125

8

SRSN

Indo Acitama Tbk

0.001

0.087

-1.615

9

AKPI

-2.925

-1.937

-2.446

10

IGAR

Argha Karya Prima Industry
Tbk
Champion Pasific Indonesia Tbk

0.702

0.410

0.958

11

TRST

Trias Sentosa Tbk

1.502

2.512

0.720

12

CPIN

-4.063

-4.445

0.451

13

JPFA

Charoen Pokphand Indonesia
Tbk
Japfa Comfeed Indonesia Tbk

-1.400

0.166

0.649

14

FASW

Fajar Surya Wisesa Tbk

0.321

1.180

0.266

15

ASII

Astra International Tbk

9.127

1.372

0.265

16

NIPS

Nippres Tbk

0.896

0.415

-0.023

17

SMSM

Selamat Sempurna Tbk

-2.137

0.261

0.896

18

JECC

Jembo Cable Company Tbk

-0.374

0.049

0.264

19

ADES

Akasha Wira International Tbk

0.957

0.599

0.682

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20

DLTA

Delta Jakarta Tbk

9.835

0.851

1.104

21

ICBP

0.325

7.498

1.069

22

INDF

Indofood CBP Sukses Makmur
Tbk
Indofood Sukses Makmur Tbk

1.778

0.826

0.196

23

MLBI

Multi Bintang Indonesia Tbk

2.088

0.127

0.068

24

MYOR

Mayora Indah Tbk

0.833

-4.123

0.348

25

GGRM

Gudang Garam Tbk

0.130

2.170

0.541

26

KLBF

Kalbe Farma Tbk

0.176

0.019

0.114

27

PYFA

Pyridam Farma Tbk

0.473

5.172

0.056

28

MBTO

Martina Bento Tbk

0.880

-0.331

-0.334

29

TCID

Mandom Indonesia Tbk

0.154

0.721

0.041

30

UNVR

Unilever Indonesia Tbk

0.695

3.880

0.828

31

KDSI

Kedawung Setia Industrial Tbk

0.042

5.491

1.326

32

KICI

Kedaung Indag Can Tbk

0.701

-5.380

-0.283

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Hasil Output SPSS

Descriptive Statistics
N

Minimum Maximum

ERC

96

-5.380

PBV

96

.252

ROA

96

-.044

UKURAN
PERUSAHAAN

96

24.17

Valid N (listwise)

96

9.835

Mean

Std.
Deviation

.74407

2.249047

53.588 5.25403

10.295499

.657

.14032

.149696

35.34 29.1829

2.39775

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Coefficientsa
Collinearity Statistics
Model

Tolerance

VIF

1 Ln_PBV

.712

1.402

Ln_ROA

.702

1.305

a. Dependent Variable: Ln_ERC

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Model Summaryb
Model

R

1

.381a

Adjusted R
Square

R Square
.273

Std. Error of
the Estimate

.220

DurbinWatson

1.54447

1.778

a. Predictors: (Constant), Ln_ROA, Ln_PBV
b. Dependent Variable: Ln_ERC

Unstandardized
Coefficients
Model
1

B

Std. Error

(Constant)

.356

.519

Ln_PBV

.255

.171

Ln_ROA

.187

.158

Coefficientsa
Unstandardized
Coefficients
Model

B

Std. Error

1

(Constant)

.356

.519

Ln_NILAI
PERUSAHAAN

.255

.171

Ln_PROFITABILITAS

.187

.158

Standardized
Coefficients
Beta

t

Sig.

1.014

.314

.043

2.018

.031

.049

2.363

.047

a. Dependent Variable: Ln_ERC
ANOVAb
Sum of
Squares

Model
1

Regression

Df

Mean Square

1.197

2

.599

Residual

181.288

76

2.385

Total

182.485

78

F
4.251

Sig.
.029a

a. Predictors: (Constant), Ln_ROA, Ln_PBV
82
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Model Summaryb
Model

R

1

.381a

R Square

Adjusted R
Square

.273

Std. Error of
the Estimate

.220

DurbinWatson

1.54447

1.778

a. Predictors: (Constant), Ln_ROA, Ln_PBV
b. Dependent Variable: Ln_ERC
Coefficientsa
Unstandardized
Coefficients
Model
1

B

Standardized
Coefficients

Std. Error

(Constant)

.733

.293

AbsRes_1

.160

.136

Beta

T

.060

Sig.

-2.500

.015

-.028

.141

a. Dependent Variable: Ln_ERC

Coefficientsa
Unstandardized
Coefficients
Model
1

B

Standardized
Coefficients

Std. Error

(Constant)

.541

.314

AbsRes_1

.139

.134

Beta

T

-.033

Sig.

-1.720

.089

-.291

.172

a. Dependent Variable: Ln_ERC

83
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