Pengaruh struktur corporate governance dan Intellectual capital (ic) terhadap kinerja keuangan Perusahaan infrastruktur, utilitas, dan Transportasi di bursa efek indonesia
LAMPIRAN
Lampiran 1
Sampel Penelitian
Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi
Yang Terdaftar di Bursa Efek Indonesia
No.
Nama Perusahaan – Kode Saham
Tanggal IPO
Sub Sektor Energi
1
Leyand International - LAPD
2
Perusahaan Gas Negara - PGAS
3
Rukun Raharja - RAJA
17 Juli 2001
15 Desember 2003
19 April 2006
Sub Sektor Jalan Tol, Bandara, Pelabuhan & Sejenisnya
4
Cipta Marga Nusphala Persada - CMNP
5
Jasa Marga - JSMR
6
Nusantara Infrastructure – META
10 Januari 1995
12 November 2007
18 Juli 2001
Sub Sektor Telekomunikasi
7
Bakrie Telecom – BTEL
3 Februari 2006
8
XL Axiata - EXCL
29 September 2005
9
Smartfren - FREN
29 November 2006
10
Inovisi Infracom – INVS
11
Indosat – ISAT
12
Telekomunikasi Indonesia – TLKM
3 Juli 2009
19 Oktober 1994
14 November 1995
Sub Sektor Transportasi
13
Arpeni Pratama Ocean Line – APOL
22 Juni 2005
14
Adi Sarana Armada – ASSA
12 November 2012
15
Berlian Laju Tanker – BLTA
26 Maret 1990
115
Universitas Sumatera Utara
No.
Nama Perusahaan – Kode Saham
Tanggal IPO
16
Buana Listya Tama - BULL
23 Mei 2011
17
Cardig Aero Services – CASS
5 Desember 2011
18
Centris Multipersada Pratama – CMPP
8 Desember 1994
19
Garuda Indonesia – GIAA
11 Februari 2011
20
Humpuss Intermoda Transportasi – HITS
15 Desember 1997
21
Indonesia Air Transport – IATA
13 September 2006
22
Tanah Laut – INDX
17 Mei 2001
23
ICTSI Jasa Prima – KARW
17 Mei 2001
24
Mitra Bantera Segara Sejati – MBSS
6 April 2011
25
Mira Internasional Resources – MIRA
30 Januari 1997
26
Pelayaran Nelly Dwi Putri – NELY
11 Oktober 2012
27
Indo Straits – PTIS
28
Rig Tenders Indonesia – RIGS
29
Steady Safe – SAFE
30
Sidomulyo Selaras – SDMU
12 Juli 2011
31
Samudera Indonesia – SMDR
5 Desember 1999
32
Express Transindo Utama – TAXI
2 November 2012
33
Pelayaran Tempuran Emas – TMAS
34
Trada Maritime – TRAM
35
Panorama Transportasi – WEHA
36
Wintermar Offshore Marine – WINS
37
Zebra Nusantara – ZBRA
12 Juli 2011
26 Maret 1990
15 Agustus 1994
9 Juli 2003
10 September 2008
3 Mei 2007
29 November 2010
1 Agustus 1991
Sub Sektor Konstruksi Non Bangunan
38
Inti Bangun Sejahtera – IBST
39
Indika Energy – INDY
31 Agustus 2012
11 Juni 2008
116
Universitas Sumatera Utara
Nama Perusahaan – Kode Saham
No.
Tanggal IPO
40
Solusi Tunas Pratama – SUPR
11 Oktober 2011
41
Tower Bersama Infrastructure – TBIG
26 Oktober 2010
42
Sarana Menara Nusantara – TOWR
43
Truba Alam Manunggal Enginering TRUB
8 Maret 2010
16 Oktober 2006
Sumber : Website Resmi Bursa Efek Indonesia (www.idx.co.id) - Data Diolah
Lampiran 2
Data Return on Asset (ROA) Tahun 2013
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Sampel
LAPD
PGAS
RAJA
CMNP
JSMR
META
BTEL
EXCL
FREN
INVS
ISAT
TLKM
APOL
ASSA
BLTA
BULL
CASS
CMPP
GIAA
ROA
-0,0037
0,20487
0,05877
0,08413
0,04364
0,03127
-0,2898
0,02564
-0,1597
0,07149
-0,0489
0,15858
-0,3746
0,04237
0,22175
-0,1627
0,27277
0,00904
0,00379
117
Universitas Sumatera Utara
No.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Sampel
HITS
IATA
INDX
KARW
MBSS
MIRA
NELY
PTIS
RIGS
SAFE
SDMU
SMDR
TAXI
TMAS
TRAM
WEHA
WINS
ZBRA
IBST
INDY
SUPR
TBIG
TOWR
TRUB
ROA
0,01823
-0,022
0,10918
-0,0859
0,11184
-0,0035
0,06778
0,04533
-0,0122
0,32478
0,01689
0,01043
0,06205
0,04239
0,0121
0,00343
0,08711
-0,2001
0,28341
-0,0232
0,03131
0,0722
0,0106
-0,2005
118
Universitas Sumatera Utara
Data Struktur Corporate Governance Tahun 2013
No.
Sampel
Dewan
Komisaris
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
LAPD
PGAS
RAJA
CMNP
JSMR
META
BTEL
EXCL
FREN
INVS
ISAT
TLKM
APOL
ASSA
BLTA
BULL
CASS
CMPP
GIAA
HITS
IATA
INDX
KARW
MBSS
MIRA
NELY
PTIS
RIGS
SAFE
SDMU
SMDR
TAXI
TMAS
TRAM
2
6
3
7
6
3
6
6
5
3
10
6
4
3
4
3
5
3
6
2
3
3
3
8
5
3
5
7
2
3
5
5
3
2
Dewan
Komisaris
Independen
1
2
1
4
2
2
3
2
3
1
5
2
2
1
2
1
1
1
3
2
1
1
1
3
2
1
2
2
1
1
2
2
2
1
Dewan
Direksi
Kepemilikan
Institusional
2
6
3
5
5
4
5
7
5
3
3
8
4
5
5
4
4
4
8
2
4
2
5
5
5
3
6
6
2
5
6
4
4
2
0,6302
0,5697
0,6551
0,5665
0,7
0,597
0,3322
0,6648
0,8354
0,804
0,8479
0,6347
0,833
0,4583
0,5284
0,8038
0,8131
0,8026
0,820758
0,8369
0,63
0,8644
0,8019
0,76685
0,462
0,84894
0,8182
0,80541
0,8339
0,111
0,674859
0,510025
0,8778
0,5601
119
Universitas Sumatera Utara
No.
Sampel
Dewan
Komisaris
35
36
37
38
39
40
41
42
43
WEHA
WINS
ZBRA
IBST
INDY
SUPR
TBIG
TOWR
TRUB
4
3
2
3
6
5
5
3
2
Dewan
Komisaris
Independen
1
1
1
1
2
2
3
1
1
Dewan
Direksi
Kepemilikan
Institusional
5
8
2
3
7
5
5
5
4
0,7261
0,6747
0,81
0,865
0,6347
0,79063
0,59
0,3949
0,4346
120
Universitas Sumatera Utara
Data Pengukuran Intellectual Capital (IC)
Value Added Intellectual Coefficient (VAICTM) Tahun 2013
No.
Sampel
VACA
VAHU
STVA
VAICTM
1
LAPD
0,08284
10,18182
0,90179
11,16645
2
PGAS
0,53998
26,94210
0,96288
28,44497
3
RAJA
1,27084
4,72317
0,78828
6,78229
4
CMNP
0,22959
9,09030
0,88999
10,20988
5
JSMR
0,35515
3,22637
0,69005
4,27157
6
META
0,12293
29,70404
0,96633
30,79330
7
BTEL
(0,34286)
1,01057
0,01046
0,67817
8
EXCL
0,16966
2,76885
0,63884
3,57734
9
FREN
(0,40685)
(3,35171)
1,29836
(2,46020)
10
INVS
0,13011
29,97230
0,96664
31,06904
11
ISAT
0,17119
1,82652
0,45251
2,45023
12
TLKM
0,41875
3,33104
0,69979
4,44958
13
APOL
(0,03576)
(0,86440)
2,15687
1,25671
14
ASSA
0,59787
3,34312
0,70088
4,64187
15
BLTA
(0,17886)
6,85845
0,85419
7,53378
16
BULL
0,03404
1,35022
0,25938
1,64364
17
CASS
1,32565
2,50954
0,60152
4,43671
18
CMPP
0,32836
2,52155
0,60342
3,45333
19
GIAA
0,38631
1,01488
0,01466
1,41585
118
Universitas Sumatera Utara
No.
Sampel
VACA
VAHU
STVA
VAICTM
20
HITS
1,18307
2,31379
0,56781
4,06466
21
IATA
0,53417
2,80860
0,64395
3,98672
22
INDX
0,00027
6,69053
0,85053
7,54133
23
KARW
0,35920
(3,13845)
1,31863
(1,46063)
24
MBSS
0,28237
9,04826
0,88948
10,22011
25
MIRA
0,14676
2,27296
0,56005
2,97977
26
NELY
0,30151
4,68917
0,78674
5,77742
27
PTIS
0,26810
6,41345
0,84408
7,52562
28
RIGS
0,08259
2,23166
0,55190
2,86615
29
SAFE
(0,22796)
20,40070
0,95098
21,12372
30
SDMU
0,29430
4,64740
0,78483
5,72653
31
SMDR
0,39214
1,91356
0,47741
2,78312
32
TAXI
0,35702
4,43830
0,77469
5,57001
33
TMAS
0,89478
2,99492
0,66610
4,55580
34
TRAM
0,15633
3,30764
0,69767
4,16163
35
WEHA
0,92050
2,94333
0,66025
4,52408
36
WINS
0,34778
4,16816
0,76009
5,27603
37
ZBRA
2,28572
1,05665
0,05362
3,39599
38
IBST
0,19026
9,66822
0,89657
10,75505
39
INDY
0,29306
3,26464
0,69369
4,25138
40
SUPR
0,31450
12,99412
0,92304
14,23166
41
TBIG
0,58829
19,28056
0,94813
20,81698
119
Universitas Sumatera Utara
No.
Sampel
VACA
VAHU
STVA
VAICTM
42
TOWR
0,60243
16,54003
0,93954
18,08200
43
TRUB
3,30792
1,29639
0,22863
4,83295
Lampiran 3
Hasil Pengolahan SPSS
A.
Analisis Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
DK
43
2,00
10,00
4,2558
1,83994
DKI
43
1,00
5,00
1,7674
,92162
DD
43
2,00
8,00
4,5349
1,63807
43
,11
,88
,6795
,17122
43
-2,46
31,07
7,4977
8,02454
ROA
43
-,37
,32
,0221
,13764
Valid N (listwise)
43
KI
VAIC
TM
120
Universitas Sumatera Utara
B.
Analisis Statistik
1.
Uji Asumsi Klasik
a. Uji Normalitas
121
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
43
a,b
Mean
Std. Deviation
Most Extreme Differences
,0000000
,11591359
Absolute
,100
Positive
,089
Negative
-,100
Kolmogorov-Smirnov Z
,655
Asymp. Sig. (2-tailed)
,785
a. Test distribution is Normal.
b. Calculated from data.
b. Uji Heteroskedastisitas
122
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Coefficientsa
Standardized
Unstandardized Coefficients
Coefficients
Model
B
1
(Constant)
Std. Error
,071
DK
-,015
,013
DKI
,020
DD
VAIC
TM
Sig.
Beta
,128
KI
t
1,790
,082
-,361
-1,118
,271
,024
,236
,818
,419
-,005
,009
-,110
-,557
,581
,018
,074
,040
,244
,809
,000
,002
-,018
-,113
,911
a. Dependent Variable: ABSUT
c. Uji Autokorelasi
Runs Test
Unstandardized
Residual
a
Test Value
-,00077
Cases < Test Value
21
Cases >= Test Value
22
Total Cases
43
Number of Runs
23
Z
,004
Asymp. Sig. (2-tailed)
,997
a. Median
123
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d. Uji Multikolinearitas
Coefficientsa
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Collinearity
t
Statistics
Sig.
Beta
Tolerance
VIF
-1,253
,218
,474
1,666
,104
,237
4,220
,038
-,478
-1,884
,067
,298
3,359
,001
,015
,012
,068
,946
,630
1,586
,110
,117
,137
,944
,351
,911
1,098
,008
,002
,463
3,274
,002
,958
1,044
a. Dependent Variable: ROA
2. Analisis Regresi Linier Berganda
a
Coefficients
Unstandardized Coefficients
Model
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Standardized
Coefficients
t
Sig.
Beta
-1,253
,218
,474
1,666
,104
,038
-,478
-1,884
,067
,001
,015
,012
,068
,946
,110
,117
,137
,944
,351
,008
,002
,463
3,274
,002
a. Dependent Variable: ROA
124
Universitas Sumatera Utara
3. Pengujian Hipotesis
a. Uji Signifikansi Simultan (Uji- F)
b
ANOVA
Model
Sum of Squares
1
df
Mean Square
Regression
,231
5
,046
Residual
,564
37
,015
,796
42
Total
F
Sig.
3,033
a
,022
TM
a. Predictors: (Constant), VAIC , KI, DKI, DD, DK
b. Dependent Variable: ROA
b. Uji Signifikansi Parsial (Uji-t)
Coefficientsa
Unstandardized Coefficients
Model
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Standardized
Coefficients
t
Sig.
Beta
-1,253
,218
,474
1,666
,104
,038
-,478
-1,884
,067
,001
,015
,012
,068
,946
,110
,117
,137
,944
,351
,008
,002
,463
3,274
,002
a. Dependent Variable: ROA
c.
Koefisien Determinasi (Uji Goodness of Fit)
125
Universitas Sumatera Utara
Lampiran 1
Sampel Penelitian
Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi
Yang Terdaftar di Bursa Efek Indonesia
No.
Nama Perusahaan – Kode Saham
Tanggal IPO
Sub Sektor Energi
1
Leyand International - LAPD
2
Perusahaan Gas Negara - PGAS
3
Rukun Raharja - RAJA
17 Juli 2001
15 Desember 2003
19 April 2006
Sub Sektor Jalan Tol, Bandara, Pelabuhan & Sejenisnya
4
Cipta Marga Nusphala Persada - CMNP
5
Jasa Marga - JSMR
6
Nusantara Infrastructure – META
10 Januari 1995
12 November 2007
18 Juli 2001
Sub Sektor Telekomunikasi
7
Bakrie Telecom – BTEL
3 Februari 2006
8
XL Axiata - EXCL
29 September 2005
9
Smartfren - FREN
29 November 2006
10
Inovisi Infracom – INVS
11
Indosat – ISAT
12
Telekomunikasi Indonesia – TLKM
3 Juli 2009
19 Oktober 1994
14 November 1995
Sub Sektor Transportasi
13
Arpeni Pratama Ocean Line – APOL
22 Juni 2005
14
Adi Sarana Armada – ASSA
12 November 2012
15
Berlian Laju Tanker – BLTA
26 Maret 1990
115
Universitas Sumatera Utara
No.
Nama Perusahaan – Kode Saham
Tanggal IPO
16
Buana Listya Tama - BULL
23 Mei 2011
17
Cardig Aero Services – CASS
5 Desember 2011
18
Centris Multipersada Pratama – CMPP
8 Desember 1994
19
Garuda Indonesia – GIAA
11 Februari 2011
20
Humpuss Intermoda Transportasi – HITS
15 Desember 1997
21
Indonesia Air Transport – IATA
13 September 2006
22
Tanah Laut – INDX
17 Mei 2001
23
ICTSI Jasa Prima – KARW
17 Mei 2001
24
Mitra Bantera Segara Sejati – MBSS
6 April 2011
25
Mira Internasional Resources – MIRA
30 Januari 1997
26
Pelayaran Nelly Dwi Putri – NELY
11 Oktober 2012
27
Indo Straits – PTIS
28
Rig Tenders Indonesia – RIGS
29
Steady Safe – SAFE
30
Sidomulyo Selaras – SDMU
12 Juli 2011
31
Samudera Indonesia – SMDR
5 Desember 1999
32
Express Transindo Utama – TAXI
2 November 2012
33
Pelayaran Tempuran Emas – TMAS
34
Trada Maritime – TRAM
35
Panorama Transportasi – WEHA
36
Wintermar Offshore Marine – WINS
37
Zebra Nusantara – ZBRA
12 Juli 2011
26 Maret 1990
15 Agustus 1994
9 Juli 2003
10 September 2008
3 Mei 2007
29 November 2010
1 Agustus 1991
Sub Sektor Konstruksi Non Bangunan
38
Inti Bangun Sejahtera – IBST
39
Indika Energy – INDY
31 Agustus 2012
11 Juni 2008
116
Universitas Sumatera Utara
Nama Perusahaan – Kode Saham
No.
Tanggal IPO
40
Solusi Tunas Pratama – SUPR
11 Oktober 2011
41
Tower Bersama Infrastructure – TBIG
26 Oktober 2010
42
Sarana Menara Nusantara – TOWR
43
Truba Alam Manunggal Enginering TRUB
8 Maret 2010
16 Oktober 2006
Sumber : Website Resmi Bursa Efek Indonesia (www.idx.co.id) - Data Diolah
Lampiran 2
Data Return on Asset (ROA) Tahun 2013
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Sampel
LAPD
PGAS
RAJA
CMNP
JSMR
META
BTEL
EXCL
FREN
INVS
ISAT
TLKM
APOL
ASSA
BLTA
BULL
CASS
CMPP
GIAA
ROA
-0,0037
0,20487
0,05877
0,08413
0,04364
0,03127
-0,2898
0,02564
-0,1597
0,07149
-0,0489
0,15858
-0,3746
0,04237
0,22175
-0,1627
0,27277
0,00904
0,00379
117
Universitas Sumatera Utara
No.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Sampel
HITS
IATA
INDX
KARW
MBSS
MIRA
NELY
PTIS
RIGS
SAFE
SDMU
SMDR
TAXI
TMAS
TRAM
WEHA
WINS
ZBRA
IBST
INDY
SUPR
TBIG
TOWR
TRUB
ROA
0,01823
-0,022
0,10918
-0,0859
0,11184
-0,0035
0,06778
0,04533
-0,0122
0,32478
0,01689
0,01043
0,06205
0,04239
0,0121
0,00343
0,08711
-0,2001
0,28341
-0,0232
0,03131
0,0722
0,0106
-0,2005
118
Universitas Sumatera Utara
Data Struktur Corporate Governance Tahun 2013
No.
Sampel
Dewan
Komisaris
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
LAPD
PGAS
RAJA
CMNP
JSMR
META
BTEL
EXCL
FREN
INVS
ISAT
TLKM
APOL
ASSA
BLTA
BULL
CASS
CMPP
GIAA
HITS
IATA
INDX
KARW
MBSS
MIRA
NELY
PTIS
RIGS
SAFE
SDMU
SMDR
TAXI
TMAS
TRAM
2
6
3
7
6
3
6
6
5
3
10
6
4
3
4
3
5
3
6
2
3
3
3
8
5
3
5
7
2
3
5
5
3
2
Dewan
Komisaris
Independen
1
2
1
4
2
2
3
2
3
1
5
2
2
1
2
1
1
1
3
2
1
1
1
3
2
1
2
2
1
1
2
2
2
1
Dewan
Direksi
Kepemilikan
Institusional
2
6
3
5
5
4
5
7
5
3
3
8
4
5
5
4
4
4
8
2
4
2
5
5
5
3
6
6
2
5
6
4
4
2
0,6302
0,5697
0,6551
0,5665
0,7
0,597
0,3322
0,6648
0,8354
0,804
0,8479
0,6347
0,833
0,4583
0,5284
0,8038
0,8131
0,8026
0,820758
0,8369
0,63
0,8644
0,8019
0,76685
0,462
0,84894
0,8182
0,80541
0,8339
0,111
0,674859
0,510025
0,8778
0,5601
119
Universitas Sumatera Utara
No.
Sampel
Dewan
Komisaris
35
36
37
38
39
40
41
42
43
WEHA
WINS
ZBRA
IBST
INDY
SUPR
TBIG
TOWR
TRUB
4
3
2
3
6
5
5
3
2
Dewan
Komisaris
Independen
1
1
1
1
2
2
3
1
1
Dewan
Direksi
Kepemilikan
Institusional
5
8
2
3
7
5
5
5
4
0,7261
0,6747
0,81
0,865
0,6347
0,79063
0,59
0,3949
0,4346
120
Universitas Sumatera Utara
Data Pengukuran Intellectual Capital (IC)
Value Added Intellectual Coefficient (VAICTM) Tahun 2013
No.
Sampel
VACA
VAHU
STVA
VAICTM
1
LAPD
0,08284
10,18182
0,90179
11,16645
2
PGAS
0,53998
26,94210
0,96288
28,44497
3
RAJA
1,27084
4,72317
0,78828
6,78229
4
CMNP
0,22959
9,09030
0,88999
10,20988
5
JSMR
0,35515
3,22637
0,69005
4,27157
6
META
0,12293
29,70404
0,96633
30,79330
7
BTEL
(0,34286)
1,01057
0,01046
0,67817
8
EXCL
0,16966
2,76885
0,63884
3,57734
9
FREN
(0,40685)
(3,35171)
1,29836
(2,46020)
10
INVS
0,13011
29,97230
0,96664
31,06904
11
ISAT
0,17119
1,82652
0,45251
2,45023
12
TLKM
0,41875
3,33104
0,69979
4,44958
13
APOL
(0,03576)
(0,86440)
2,15687
1,25671
14
ASSA
0,59787
3,34312
0,70088
4,64187
15
BLTA
(0,17886)
6,85845
0,85419
7,53378
16
BULL
0,03404
1,35022
0,25938
1,64364
17
CASS
1,32565
2,50954
0,60152
4,43671
18
CMPP
0,32836
2,52155
0,60342
3,45333
19
GIAA
0,38631
1,01488
0,01466
1,41585
118
Universitas Sumatera Utara
No.
Sampel
VACA
VAHU
STVA
VAICTM
20
HITS
1,18307
2,31379
0,56781
4,06466
21
IATA
0,53417
2,80860
0,64395
3,98672
22
INDX
0,00027
6,69053
0,85053
7,54133
23
KARW
0,35920
(3,13845)
1,31863
(1,46063)
24
MBSS
0,28237
9,04826
0,88948
10,22011
25
MIRA
0,14676
2,27296
0,56005
2,97977
26
NELY
0,30151
4,68917
0,78674
5,77742
27
PTIS
0,26810
6,41345
0,84408
7,52562
28
RIGS
0,08259
2,23166
0,55190
2,86615
29
SAFE
(0,22796)
20,40070
0,95098
21,12372
30
SDMU
0,29430
4,64740
0,78483
5,72653
31
SMDR
0,39214
1,91356
0,47741
2,78312
32
TAXI
0,35702
4,43830
0,77469
5,57001
33
TMAS
0,89478
2,99492
0,66610
4,55580
34
TRAM
0,15633
3,30764
0,69767
4,16163
35
WEHA
0,92050
2,94333
0,66025
4,52408
36
WINS
0,34778
4,16816
0,76009
5,27603
37
ZBRA
2,28572
1,05665
0,05362
3,39599
38
IBST
0,19026
9,66822
0,89657
10,75505
39
INDY
0,29306
3,26464
0,69369
4,25138
40
SUPR
0,31450
12,99412
0,92304
14,23166
41
TBIG
0,58829
19,28056
0,94813
20,81698
119
Universitas Sumatera Utara
No.
Sampel
VACA
VAHU
STVA
VAICTM
42
TOWR
0,60243
16,54003
0,93954
18,08200
43
TRUB
3,30792
1,29639
0,22863
4,83295
Lampiran 3
Hasil Pengolahan SPSS
A.
Analisis Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
DK
43
2,00
10,00
4,2558
1,83994
DKI
43
1,00
5,00
1,7674
,92162
DD
43
2,00
8,00
4,5349
1,63807
43
,11
,88
,6795
,17122
43
-2,46
31,07
7,4977
8,02454
ROA
43
-,37
,32
,0221
,13764
Valid N (listwise)
43
KI
VAIC
TM
120
Universitas Sumatera Utara
B.
Analisis Statistik
1.
Uji Asumsi Klasik
a. Uji Normalitas
121
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
43
a,b
Mean
Std. Deviation
Most Extreme Differences
,0000000
,11591359
Absolute
,100
Positive
,089
Negative
-,100
Kolmogorov-Smirnov Z
,655
Asymp. Sig. (2-tailed)
,785
a. Test distribution is Normal.
b. Calculated from data.
b. Uji Heteroskedastisitas
122
Universitas Sumatera Utara
Coefficientsa
Standardized
Unstandardized Coefficients
Coefficients
Model
B
1
(Constant)
Std. Error
,071
DK
-,015
,013
DKI
,020
DD
VAIC
TM
Sig.
Beta
,128
KI
t
1,790
,082
-,361
-1,118
,271
,024
,236
,818
,419
-,005
,009
-,110
-,557
,581
,018
,074
,040
,244
,809
,000
,002
-,018
-,113
,911
a. Dependent Variable: ABSUT
c. Uji Autokorelasi
Runs Test
Unstandardized
Residual
a
Test Value
-,00077
Cases < Test Value
21
Cases >= Test Value
22
Total Cases
43
Number of Runs
23
Z
,004
Asymp. Sig. (2-tailed)
,997
a. Median
123
Universitas Sumatera Utara
d. Uji Multikolinearitas
Coefficientsa
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Collinearity
t
Statistics
Sig.
Beta
Tolerance
VIF
-1,253
,218
,474
1,666
,104
,237
4,220
,038
-,478
-1,884
,067
,298
3,359
,001
,015
,012
,068
,946
,630
1,586
,110
,117
,137
,944
,351
,911
1,098
,008
,002
,463
3,274
,002
,958
1,044
a. Dependent Variable: ROA
2. Analisis Regresi Linier Berganda
a
Coefficients
Unstandardized Coefficients
Model
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Standardized
Coefficients
t
Sig.
Beta
-1,253
,218
,474
1,666
,104
,038
-,478
-1,884
,067
,001
,015
,012
,068
,946
,110
,117
,137
,944
,351
,008
,002
,463
3,274
,002
a. Dependent Variable: ROA
124
Universitas Sumatera Utara
3. Pengujian Hipotesis
a. Uji Signifikansi Simultan (Uji- F)
b
ANOVA
Model
Sum of Squares
1
df
Mean Square
Regression
,231
5
,046
Residual
,564
37
,015
,796
42
Total
F
Sig.
3,033
a
,022
TM
a. Predictors: (Constant), VAIC , KI, DKI, DD, DK
b. Dependent Variable: ROA
b. Uji Signifikansi Parsial (Uji-t)
Coefficientsa
Unstandardized Coefficients
Model
B
1
(Constant)
Std. Error
-,141
,113
DK
,035
,021
DKI
-,071
DD
KI
VAIC
TM
Standardized
Coefficients
t
Sig.
Beta
-1,253
,218
,474
1,666
,104
,038
-,478
-1,884
,067
,001
,015
,012
,068
,946
,110
,117
,137
,944
,351
,008
,002
,463
3,274
,002
a. Dependent Variable: ROA
c.
Koefisien Determinasi (Uji Goodness of Fit)
125
Universitas Sumatera Utara