Analisis Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
LAMPIRAN
Lampiran 1
Daftar Populasi 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
Nama Perusahaan
Akasha Wira Internasional Tbk.
Martina Berto Tbk
Mustika Ratu Tbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
PT. Kedaung Indah Can Tbk
PT. Langgeng Makmur Industry Tbk.
Gudang Garam Tbk.
Hanjaya Mandala Sampoerna Tbk.
Bentoel International Investama Tbk.
Wismilak Inti Makmur Tbk.
Darya Varia Laboratoria Tbk
Indofarma Persero Tbk
Kimia Farma Persero Tbk
Kalbe Farma Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk
Taisho Pharmaceutical Indonesia
Tbk.
Tempo Scan Pacific Tbk.
Tiga Pilar Sejahtera Food Tbk, PT
Tri Banyan Tirta Tbk, PT
Wilmar Cahaya Indonesia Tbk, PT
Delta Djakarta Tbk, PT
Indofood CBP Sukses Makmur
Tbk,PT
Indofood Sukses Makmur Tbk,PT.
Multi Bintang Indonesia Tbk, PT
Mayora Indah Tbk, PT
Kode
Kriteria
Penentuan Sampel
ADES
MBTO
MRAT
TCID
UNVR
KICI
LMPI
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
2
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
3
√
√
√
√
√
√
√
√
√
√
-
4
√
√
√
√
√
√
√
√
√
√
√
√
SQBB
√
√
-
√
TSPC
AISA
ALTO
CEKA
DLTA
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
ICBP
√
√
-
√
INDF
MLBI
MYOR
√
√
√
√
√
√
√
-
√
√
√
Sampel
5
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
1
2
3
4
5
6
7
√
√
√
√
√
√
8
√
√
√
9
71
Universitas Sumatera Utara
29
30
31
32
33
34
Prashida Aneka Niaga Tbk, PT
Nippon Indosari Corporindo Tbk,PT
Sekar Bumi Tbk, PT
Sekar Laut Tbk, PT
Siantar Top Tbk, PT
Ultra Jaya Milk Industry Tbk.
Industri Jamu dan Farmasi Sido
35
Muncul Tbk
Sumber: Data yang diolah penulis (2016)
PSDN
ROTI
SKBM
SKLT
STTP
ULTJ
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
SIDO
√
√
√
√
√
√
√
√
√
√
√
10
11
12
13
72
Universitas Sumatera Utara
Lampiran 2
Data Variabel Perusahaan Tahun 2013 - 2015
NO
ROE
Kode
CR
Nilai Perusahaan (Tobin's Q)
GCG(Kepemilikan Manajerial)
2013
2014
2015
2013
2014
2015
2013
2014
2015
2013
2014
2015
1
TCID
0.13817
0.14042
0.31750
3.56828
1.79819
4.99112
1.62335
1.90088
1.59338
0.00141
0.00135
0.00136
2
UNVR
1.31583
1.24865
1.21222
0.67101
0.71491
0.65397
15.61621
17.25781
17.94727
0.00001
0.00001
0.00001
3
GGRM 0.14915 0.16396 0.16978 1.72208
1.62016
1.77036
1.58984
2.00391
1.66797
0.00920
0.00920
0.00920
4
WIIM
0.17194
0.13312
0.13890
2.43000
2.27495
2.89376
1.14111
0.98340
0.67249
0.47520
0.47520
0.43640
5
KAEF
0.14415
0.14981
0.13585
2.42670
2.38699
1.93023
1.30310
2.70068
1.49316
0.00002
0.00002
0.00002
6
KLBF
0.23238
0.21740
0.18812
2.83926
3.40364
3.69777
5.17627
6.89600
4.51758
0.00009
0.00009
0.00009
7
PYFA
0.06583
0.02741
0.03050
1.53679
1.62679
1.99118
0.44934
0.41862
0.37467
0.23080
0.23080
0.23080
8
TSPC
0.17576
0.14350
0.12202
2.96194
3.00219
2.53755
2.69971
2.29834
1.25293
0.00097
0.00081
0.00068
9
INDF
0.09263
0.12985
0.08602
1.68310
1.81007
1.70533
0.74219
0.68750
0.49219
0.00020
0.00020
0.00020
10
SKLT
0.08563
0.12277
0.13198
1.22753
1.18380
1.19246
0.40900
0.61508
0.67773
0.00120
0.00120
0.00240
11
STTP
0.16486
0.15161
0.18408
1.14236
1.67234
1.88299
1.38123
2.21118
2.05762
0.03130
0.03170
0.03190
12
ULTJ
0.16078
0.12465
0.18699
2.47006
3.34463
3.74548
4.62219
3.68213
3.21887
0.17800
0.17190
0.17910
13
SIDO
0.15462
0.15904
0.16837
7.28847
10.25425
9.27653
1.52258
3.24435
2.95065
0.81000
0.81000
0.81000
Sumber: Data Olahan Penulis,
2016
73
Universitas Sumatera Utara
74
Universitas Sumatera Utara
Lampiran 3
HASIL PENGOLAHAN DATA SPSS 19.00
UJI REGRESI LINIER BERGANDA
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ROE
39
.02741
1.31583
.2316987
.30486434
CR
39
.65397
10.25425
2.7007492
2.08026115
TOBINSQ
39
.37467
17.94727
3.1305772
4.30174126
Valid N (listwise)
39
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiNormalitas Data
Sumber: HasilOlahan SPSS 19.00, 2016
74
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
39
Mean
Std. Deviation
Most Extreme Differences
.0000000
1.24922793
Absolute
.164
Positive
.164
Negative
-.114
Kolmogorov-Smirnov Z
1.024
Asymp. Sig. (2-tailed)
.246
a. Test distribution is Normal.
b. Calculated from data.
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiHeteroskedastisitas
Sumber: HasilOlahan SPSS 19.00, 2016
75
Universitas Sumatera Utara
HasilUjiAutokorelasi
b
Model Summary
Std. Error of the
Model
R
R Square
.872a
1
Adjusted R Square
.760
Estimate
.747
Durbin-Watson
.50207
1.840
a. Predictors: (Constant), LNCR, LNROE
b. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiMultikoliniearitas
Coefficientsa
Collinearity
Statistics
Model
1
Tolerance
VIF
(Constant)
ROE
.949
1.054
CR
.949
1.054
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
2.515
.221
LNROE
1.189
.111
.325
.136
LNCR
Coefficients
Beta
t
Sig.
11.397
.000
.901
10.669
.000
.202
2.388
.022
a. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
76
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
Regression
Mean Square
28.722
2
14.361
9.075
36
.252
37.797
38
Residual
Total
Df
F
Sig.
56.971
a
.000
a. Predictors: (Constant), LNCR, LNROE
b. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
a
Coefficients
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
2.515
.221
LNROE
1.189
.111
.325
.136
LNCR
Coefficients
Beta
t
Sig.
11.397
.000
.901
10.669
.000
.202
2.388
.022
a. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
77
Universitas Sumatera Utara
HASIL UJI MODERATED REGRESIONS
(HasilUji MRA ROE, KM, ROE.KM)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.020
.318
ROE
13.443
.729
KM
-1.406
9.755
ROEKM
Coefficients
Beta
t
Sig.
.062
.951
.953
18.452
.000
4.379
-.078
-.321
.750
27.565
.086
.354
.726
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
(HasilUji MRA CR, KM, CR.KM)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
6.623
1.782
CR
-1.364
.751
KM
-12.380
2.527
CRKM
Coefficients
Beta
t
Sig.
3.717
.001
-.660
-1.816
.078
6.698
-.689
-1.848
.073
1.200
1.148
2.106
.042
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
78
Universitas Sumatera Utara
Lampiran 1
Daftar Populasi 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
Nama Perusahaan
Akasha Wira Internasional Tbk.
Martina Berto Tbk
Mustika Ratu Tbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
PT. Kedaung Indah Can Tbk
PT. Langgeng Makmur Industry Tbk.
Gudang Garam Tbk.
Hanjaya Mandala Sampoerna Tbk.
Bentoel International Investama Tbk.
Wismilak Inti Makmur Tbk.
Darya Varia Laboratoria Tbk
Indofarma Persero Tbk
Kimia Farma Persero Tbk
Kalbe Farma Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk
Taisho Pharmaceutical Indonesia
Tbk.
Tempo Scan Pacific Tbk.
Tiga Pilar Sejahtera Food Tbk, PT
Tri Banyan Tirta Tbk, PT
Wilmar Cahaya Indonesia Tbk, PT
Delta Djakarta Tbk, PT
Indofood CBP Sukses Makmur
Tbk,PT
Indofood Sukses Makmur Tbk,PT.
Multi Bintang Indonesia Tbk, PT
Mayora Indah Tbk, PT
Kode
Kriteria
Penentuan Sampel
ADES
MBTO
MRAT
TCID
UNVR
KICI
LMPI
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
2
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
3
√
√
√
√
√
√
√
√
√
√
-
4
√
√
√
√
√
√
√
√
√
√
√
√
SQBB
√
√
-
√
TSPC
AISA
ALTO
CEKA
DLTA
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
ICBP
√
√
-
√
INDF
MLBI
MYOR
√
√
√
√
√
√
√
-
√
√
√
Sampel
5
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
1
2
3
4
5
6
7
√
√
√
√
√
√
8
√
√
√
9
71
Universitas Sumatera Utara
29
30
31
32
33
34
Prashida Aneka Niaga Tbk, PT
Nippon Indosari Corporindo Tbk,PT
Sekar Bumi Tbk, PT
Sekar Laut Tbk, PT
Siantar Top Tbk, PT
Ultra Jaya Milk Industry Tbk.
Industri Jamu dan Farmasi Sido
35
Muncul Tbk
Sumber: Data yang diolah penulis (2016)
PSDN
ROTI
SKBM
SKLT
STTP
ULTJ
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
SIDO
√
√
√
√
√
√
√
√
√
√
√
10
11
12
13
72
Universitas Sumatera Utara
Lampiran 2
Data Variabel Perusahaan Tahun 2013 - 2015
NO
ROE
Kode
CR
Nilai Perusahaan (Tobin's Q)
GCG(Kepemilikan Manajerial)
2013
2014
2015
2013
2014
2015
2013
2014
2015
2013
2014
2015
1
TCID
0.13817
0.14042
0.31750
3.56828
1.79819
4.99112
1.62335
1.90088
1.59338
0.00141
0.00135
0.00136
2
UNVR
1.31583
1.24865
1.21222
0.67101
0.71491
0.65397
15.61621
17.25781
17.94727
0.00001
0.00001
0.00001
3
GGRM 0.14915 0.16396 0.16978 1.72208
1.62016
1.77036
1.58984
2.00391
1.66797
0.00920
0.00920
0.00920
4
WIIM
0.17194
0.13312
0.13890
2.43000
2.27495
2.89376
1.14111
0.98340
0.67249
0.47520
0.47520
0.43640
5
KAEF
0.14415
0.14981
0.13585
2.42670
2.38699
1.93023
1.30310
2.70068
1.49316
0.00002
0.00002
0.00002
6
KLBF
0.23238
0.21740
0.18812
2.83926
3.40364
3.69777
5.17627
6.89600
4.51758
0.00009
0.00009
0.00009
7
PYFA
0.06583
0.02741
0.03050
1.53679
1.62679
1.99118
0.44934
0.41862
0.37467
0.23080
0.23080
0.23080
8
TSPC
0.17576
0.14350
0.12202
2.96194
3.00219
2.53755
2.69971
2.29834
1.25293
0.00097
0.00081
0.00068
9
INDF
0.09263
0.12985
0.08602
1.68310
1.81007
1.70533
0.74219
0.68750
0.49219
0.00020
0.00020
0.00020
10
SKLT
0.08563
0.12277
0.13198
1.22753
1.18380
1.19246
0.40900
0.61508
0.67773
0.00120
0.00120
0.00240
11
STTP
0.16486
0.15161
0.18408
1.14236
1.67234
1.88299
1.38123
2.21118
2.05762
0.03130
0.03170
0.03190
12
ULTJ
0.16078
0.12465
0.18699
2.47006
3.34463
3.74548
4.62219
3.68213
3.21887
0.17800
0.17190
0.17910
13
SIDO
0.15462
0.15904
0.16837
7.28847
10.25425
9.27653
1.52258
3.24435
2.95065
0.81000
0.81000
0.81000
Sumber: Data Olahan Penulis,
2016
73
Universitas Sumatera Utara
74
Universitas Sumatera Utara
Lampiran 3
HASIL PENGOLAHAN DATA SPSS 19.00
UJI REGRESI LINIER BERGANDA
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ROE
39
.02741
1.31583
.2316987
.30486434
CR
39
.65397
10.25425
2.7007492
2.08026115
TOBINSQ
39
.37467
17.94727
3.1305772
4.30174126
Valid N (listwise)
39
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiNormalitas Data
Sumber: HasilOlahan SPSS 19.00, 2016
74
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
39
Mean
Std. Deviation
Most Extreme Differences
.0000000
1.24922793
Absolute
.164
Positive
.164
Negative
-.114
Kolmogorov-Smirnov Z
1.024
Asymp. Sig. (2-tailed)
.246
a. Test distribution is Normal.
b. Calculated from data.
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiHeteroskedastisitas
Sumber: HasilOlahan SPSS 19.00, 2016
75
Universitas Sumatera Utara
HasilUjiAutokorelasi
b
Model Summary
Std. Error of the
Model
R
R Square
.872a
1
Adjusted R Square
.760
Estimate
.747
Durbin-Watson
.50207
1.840
a. Predictors: (Constant), LNCR, LNROE
b. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
HasilUjiMultikoliniearitas
Coefficientsa
Collinearity
Statistics
Model
1
Tolerance
VIF
(Constant)
ROE
.949
1.054
CR
.949
1.054
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
2.515
.221
LNROE
1.189
.111
.325
.136
LNCR
Coefficients
Beta
t
Sig.
11.397
.000
.901
10.669
.000
.202
2.388
.022
a. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
76
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
Regression
Mean Square
28.722
2
14.361
9.075
36
.252
37.797
38
Residual
Total
Df
F
Sig.
56.971
a
.000
a. Predictors: (Constant), LNCR, LNROE
b. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
a
Coefficients
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
2.515
.221
LNROE
1.189
.111
.325
.136
LNCR
Coefficients
Beta
t
Sig.
11.397
.000
.901
10.669
.000
.202
2.388
.022
a. Dependent Variable: LNTOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
77
Universitas Sumatera Utara
HASIL UJI MODERATED REGRESIONS
(HasilUji MRA ROE, KM, ROE.KM)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.020
.318
ROE
13.443
.729
KM
-1.406
9.755
ROEKM
Coefficients
Beta
t
Sig.
.062
.951
.953
18.452
.000
4.379
-.078
-.321
.750
27.565
.086
.354
.726
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
(HasilUji MRA CR, KM, CR.KM)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
6.623
1.782
CR
-1.364
.751
KM
-12.380
2.527
CRKM
Coefficients
Beta
t
Sig.
3.717
.001
-.660
-1.816
.078
6.698
-.689
-1.848
.073
1.200
1.148
2.106
.042
a. Dependent Variable: TOBINSQ
Sumber: HasilOlahan SPSS 19.00, 2016
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Universitas Sumatera Utara