Pengaruh Financial Leverage Terhadap Financial Distress pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

LAMPIRAN
Lampiran 1. Daftar Populasi dan Perusahaan Sampel

No.

Kode

Nama Perusahaan

1
2
3
4

ADRO
ARII
ATPK
BORN

5
6

BRAU
BSSR

7
8
9
10
11
12
13
14

BUMI
BYAN
DEWA
DOID
GEMS
GTBO
HRUM

ITMG

15

KKGI

16
17
18
19

MBAP
MYOH
PKPK
PTBA

20
21
22
23

24
25
26
27
28

PTRO
SMMT
TOBA
ARTI
BIPI
ELSA
ENRG
ESSA
MEDC

29

RUIS

30

ANTM

Adaro Energy, Tbk
Atlas Resouces, Tbk
ATPK Resources, Tbk
Borneo Lumbung Energy &
Metal, Tbk
Berau Coal Energy, Tbk
Baramulti Suksessarana,
Tbk
Bumi Resources, Tbk
Bayan Resources, Tbk
Darma Henwa, Tbk
Delta Dunia Makmur, Tbk
Golden Energy Mines, Tbk
Garda Tujuh Buana, Tbk
Harum Energy, Tbk
Indo Tambangraya Megah,

Tbk
Resource Alam Indonesia,
Tbk
Mitrabara Adiperdana, Tbk
Samindo Resources, Tbk
Perdana Karya Perkasa, Tbk
Tambang Batu Bara Bukit
Asam (Persero), Tbk
Petrosea, Tbk
Golden Eagle Energy, Tbk
Toba Bara Sejahtera, Tbk
Ratu Prabu Energi, Tbk
Benakat Integra, Tbk
Elnusa, Tbk
Energi Mega Persada, Tbk
Surya Esa Perkasa, Tbk
Medco Energi Internasional,
Tbk
Radiant Utama Interinsco,
Tbk

Aneka Tambang (Persero),
Tbk

Kriteria
Sampel
1
2
√
√
√
X
√
X
√
X

Keterangan
Sampel1
-

√
√

X
X

-

√
√
√
√
√
√
√
√

X
X
X

X
√
X
√
√

Sampel 2
Sampel 3
Sampel 4

√

√

Sampel 5

√
√
√
√

X
X
X
√

Sampel 6

√
√
√
√
√
√
√
√
√

√
X

X
√
X
X
√
√
√

Sampel 7
Sampel 8
Sampel 9
Sampel 10
Sampel 11

√

√

Sampel 12

√

X

-

Universitas Sumatera Utara

31

CITA

32
33

CKRA
DKFT

34
35

INCO
PSAB

36
37
38
39

SMRU
TINS
CTTH
MITI

Cita Mineral Investindo,
Tbk
Cakra Mineral, Tbk
Central Omega Resources,
Tbk
Vale Indonesia, Tbk
J Resources Asia Pasific,
Tbk
SMR Utama, Tbk
Timah (Persero), Tbk
Citatah, Tbk
Mitra Investindo, Tbk

√

X

-

√
√

X
X

-

√
√

√
X

Sampel 13
-

√
√
√
√

X
√
√
√

Sampel 14
Sampel 15
Sampel 16

Universitas Sumatera Utara

Lampiran 2. Data Variabel Debt to Total Asset Ratio
No

Kode

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

ADRO
ARTI
CTTH
ENRG
ESSA
GEMS
HRUM
INCO
ITMG
KKGI
MEDC
MITI
PTBA
PTRO
RUIS
TINS

2012
0.89
2.03
0.69
0.66
0.12
0.15
1.07
0.26
0.32
0.29
0.68
0.36
0.33
1.25
0.79
0.95

DAR
2013
0.77
0.41
0.75
0.61
1.37
0.26
0.17
0.25
0.30
0.30
0.64
0.28
0.35
1.21
0.79
0.24

2014
0.49
0.45
0.78
0.58
0.28
0.21
0.18
0.23
0.31
0.27
0.65
0.24
0.41
0.58
0.75
0.42

Universitas Sumatera Utara

Lampiran 3. Data Variabel Debt to Total Equity Ratio
No

Kode

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

ADRO
ARTI
CTTH
ENRG
ESSA
GEMS
HRUM
INCO
ITMG
KKGI
MEDC
MITI
PTBA
PTRO
RUIS
TINS

2012
0.89
2.03
2.31
2.01
1.23
0.18
1.07
0.35
0.48
0.41
2.14
0.56
0.49
1.25
3.93
0.95

DER
2013
0.77
0.69
3.12
1.61
1.37
0.35
0.21
0.33
0.44
0.44
1.82
0.40
0.54
1.25
3.87
0.24

2014
0.96
0.83
3.56
1.43
0.39
0.27
0.22
0.31
0.45
0.37
1.93
0.32
0.71
1.42
3.07
0.73

Universitas Sumatera Utara

Lampiran 4. Data Variabel Long Term Debt to Total Asset Ratio
No

Kode

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

ADRO
ARTI
CTTH
ENRG
ESSA
GEMS
HRUM
INCO
ITMG
KKGI
MEDC
MITI
PTBA
PTRO
RUIS
TINS

2012
0.41
0.26
0.11
0.39
0.21
0.01
0.01
0.19
0.03
0.05
0.51
0.15
0.19
0.41
0.28
0.09

LDAR
2013
0.41
0.32
0.11
0.33
0.12
0.01
0.01
0.17
0.03
0.04
0.48
0.12
0.15
0.37
0.29
0.06

2014
0.37
0.32
0.09
0.26
0.16
0.01
0.01
0.14
0.03
0.03
0.48
0.08
0.17
0.35
0.17
0.06

Universitas Sumatera Utara

Lampiran 5. Data Variabel Long Term Debt to Total Equity Ratio
No

Kode

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

ADRO
ARTI
CTTH
ENRG
ESSA
GEMS
HRUM
INCO
ITMG
KKGI
MEDC
MITI
PTBA
PTRO
RUIS
TINS

2012
0.93
0.43
0.34
1.17
0.32
0.01
0.01
0.25
0.05
0.07
1.63
0.24
0.28
1.15
1.40
0.12

LDER
2013
0.86
0.56
0.41
0.88
0.16
0.01
0.01
0.23
0.05
0.06
1.36
0.18
0.24
0.96
1.41
0.11

2014
0.73
0.58
0.41
0.64
0.23
0.01
0.01
0.19
0.04
0.05
1.42
0.11
0.29
0.86
0.72
0.11

Universitas Sumatera Utara

Lampiran 6. Data Variabel Financial Distress
No

Kode

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

ADRO
ARTI
CTTH
ENRG
ESSA
GEMS
HRUM
INCO
ITMG
KKGI
MEDC
MITI
PTBA
PTRO
RUIS
TINS

2012
2.39
2.53
2.59
2.82
3.57
2.54
2.31
2.87
2.34
2.22
2.61
2.03
1.34
3.09
2.35
2.39

FID
2013
2.48
2.39
2.76
3.13
2.28
2.94
2.43
2.41
2.51
2.53
2.22
2.45
2.34
2.17
3.04
2.71

2014
2.61
2.33
2.45
2.13
1.99
2.34
2.45
2.39
2.47
2.51
2.84
3.13
2.44
2.54
1.99
2.31

Universitas Sumatera Utara

Lampiran 7. Ouput Hasil Pengolahan SPSS

STATISTIK DESKRIPTIF
Statistik Deskriptif Variabel Financial Distress, DAR, DER, LDAR, dan
LDER

N

Descriptive Statistics
Minimu Maximu
Range
m
m
2.23
1.34
3.57
1.92
.12
2.04
3.75
.19
3.94
.51
.01
.52
1.63
.01
1.64

FID
48
DAR
48
DER
48
LDAR
48
LDER
48
Valid N
48
(listwise)
Sumber : Output SPSS, data diolah peneliti, 2016

Mean
2.4955
.5548
1.1439
.1919
.4685

Std.
Deviation
.36014
.37900
1.00886
.15133
.46937

UJI ASUMSI KLASIK
Uji Normalitas

Universitas Sumatera Utara

Uji One-Sample Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N
48
a,b
Normal Parameters
Mean
.0000000
Std. Deviation
.35092615
Most Extreme
Absolute
.134
Differences
Positive
.134
Negative
-.104
Kolmogorov-Smirnov Z
.929
Asymp. Sig. (2-tailed)
.353
a. Test distribution is Normal.
b. Calculated from data.

Sumber : Output SPSS, data diolah peneliti, 2016

Uji Multikolinieritas

Model

Unstandardized
Coefficients

1 (Constant)
DAR
DER
LDAR
LDER

B
Std. Error
2.388
.123
.129
.183
-.010
.107
-.143
1.193
.160
.456

Coefficientsa
Standardized
Coefficients
Beta
t
.136
-.028
-.060
.208

3.703
2.094
-.120
.350

Sig.
.000
.048
.026
.905
.728

Collinearity
Statistics
Toleran
ce
VIF
.592
.245
.208
.262

1.689
4.089
5.388
6.001

Sumber : Output SPSS, data diolah peneliti, 2016

Universitas Sumatera Utara

Uji Autokorelasi
Model Summaryb
Adjusted R Std. Error of
Model
R
R Square
Square
the Estimate
a
1
.657
.432
.417
3.36689
a. Predictors: (Constant), LDER, DAR, DER, LDAR
b. Dependent Variable: FID

DurbinWatson
1.761

Uji Heterokedastisitas

ANALISIS REGRESI
Analisis Regresi Berganda
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.388
.123
DAR
.129
.183
.136
DER
-.010
.107
-.028
LDAR
-.143
1.193
-.060
LDER
.160
.456
.208
a. Dependent Variable: FID

t
19.492
3.703
2.094
-.120
.350

Sig.
.000
.048
.026
.905
.728

Universitas Sumatera Utara

UJI HIPOTESIS
Koefisien Determinasi
Model Summary
Adjusted R Std. Error of
Model
R
R Square
Square
the Estimate
a
1
.657
.432
.417
3.36689
a. Predictors: (Constant), LDER, DAR, DER, LDAR

Uji Parsial (Uji Statistik t)
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.388
.123
DAR
.129
.183
.136
DER
-.010
.107
-.028
LDAR
-.143
1.193
-.060
LDER
.160
.456
.208
a. Dependent Variable: FID

t
19.492
3.703
2.094
-.120
.350

Sig.
.000
.048
.026
.905
.728

Uji Simultan (Uji Statistik F)
ANOVAb
Sum of
Mean
Model
Squares
df
Square
1
Regression
.308
4
.077
Residual
5.788
43
.135
Total
6.096
47
a. Predictors: (Constant), LDER, DAR, DER, LDAR
b. Dependent Variable: FID

F
.572

Sig.
.685a

Universitas Sumatera Utara