8 MAGP PT.Multi Agro Gemilang Plantation Tbk
Lampiran 1 Daftar Sampel Penelitian Kriteria No Kode Nama Perusahaan Keterangan
I II
1 AALI PT. Astra Agro Lestari Tbk Sampel
2 ANJT PT. Austindo Nusantara Jaya - Bukan Tbk Sampel
3 BWPT PT. BW Plantion Tbk Sampel
4 DNSG PT. Dharma Satya Nusantara - Bukan Tbk Sampel
5 GZCO PT. Gozco Plantation Tbk - Sampel
6 JAWA PT. Jaya Agra Wattie Tbk Sampel
7 LSIP PT. PP Lonsum Sumatera Sampel Indonesia Tbk
8 MAGP PT.Multi Agro Gemilang - Bukan Plantation Tbk Sampel
9 PALM PT. Provident Agro Tbk Sampel
10 SGRO PT. Sampoerna Agro Tbk Sampel
11 SIMP PT. Salim Ivomas Pratama Tbk Sampel
12 SMAR PT. Sinar Mas Agro Resources Sampel and Tehcnology Tbk
13 SSMS PT. Sawit Sumbermas Sarana - Bukan Tbk Sampel
14 TBLA PT. Tunas Baru Lampung Tbk Sampel
15 UNSP PT. Bakrie Sumatera Plantation - Sampel Tbk
Tahun 2009 Kode Biaya Penjualan Operating Jumlah Deviden Perusahaan Hutang HPP Adm Bersih Ratio EBIT Aktiva EPTI HL AL MK Kas AR QR Tunai
1,114,783 4,322,498 318,262 7,424,283 0.63 2,500,426 7,571,399 0.33 938,976 1,714,426 775,450 788,549 150,091 1.00 590,452
AALI SMAR 5,260,154 1,248,460 164,623 1,420,123
1.00 992,722 1,021,059 0.97 276,469 4,591,197 4,314,728 497,577 106,531 2.19 516,798 1,881,640 2,336,336 81,719 2,783,573 0.87 321,057 2,786,340 0.12 973,634 985,163 11,529 127,332 167,645 0.30 32,803
TBLA
1 UNSP 2,401,056 165,278 174,283 2,325,282 0.15 3,678,669 5,071,797 0.73 65,950 666,219 600,269 173,035 2.82 339,832
GZCO 8,635,112 2,609,592 1,838,951 4,079,055
1.09 203,065 1,993,045 0.10 1,273,626 3,638,432 2,364,806 3,050,005 115,644 2.49 1,625,000
LSIP 1,711,411 1,809,194 8,341 3,199,687
0.57 1,008,139 4,845,380 0.21 679,496 964,362 284,866 682,249 65,013 1.10 1,348,620
SGRO 474,967 1,216,130 2,309,534 1,815,557
1.94 4,093,583 2,261,798 1.81 23,564 61,554 37,990 83,162 1,394 3.59 1,701,000
BWPT 717,425 2,190,930 1,280,702 5,841,090
0.59 247,878 1,622,885 0.15 339,677 402,770 63,093 383,896 31,248 1.22 1,678,848 1,260,327 1,912,022 1,290,759 3,849,902 0.83 5,634,392 3,439,943 1.64 458,454 496,400 37,946 344,565 3,553,425 8.50 2,452,452
PALM JAWA 5,275,224 2,448,158 2,796,717 3,697,023
1.42 7,656,338 8,232,428 0.93 1,259,183 7,389,310 6,130,127 2,405,604 8,734,193 8.85 955,700 9,607,858 2,336,336 578,855 4,923,232 0.59 4,343,433 1,831,160 2.37 2,902,047 376,264 -2,525,783 1,617,859 350,799 0.68 134,007
SIMP Tahun 2010 Kode Biaya Penjualan Jumlah
Deviden Perusahaan Hutang HPP Adm Bersih Op. EBIT Aktiva EPTI HL AL MK Kas AR QR Tunai AALI 1,334,542 5,234,372 404,111 8,843,721
0.64 2,964,040 8,791,799 0.34 1,061,852 2,051,177 989,325 1,240,781 50,668 1.22 1,031,290
SMAR 6,498,850 112,792 371,825 202,654
2.39 1,654,948 1,247,564 1.33 4,105,059 6,267,611 2,162,552 292,971 1,915,243 0.54 215,351
TBLA 2,409,514 2,310,101 107,022 2,951,114
0.82 321,057 3,651,105 0.09 1,468,445 1,631,470 163,025 242,981 224,146 0.32 45,865
UNSP 9,954,999 1,712,177 380,532 300,445
6.97 989,143 1,850,225 0.53 334,253 1,788,214 1,453,961 297,684 245,709 1.63 502,590
GZCO 8,656,290 2,620,587 479,578 454,523
6.82 1,900,843 2,095,795 0.91 1,497,699 2,463,477 965,778 1,745,624 1,156,444 1.94 6,000,000
LSIP 1,628,921 1,821,244 873 3,592,658
0.51 1,381,782 5,561,433 0.25 621,593 1,487,257 865,664 1,160,688 25,952 1.91 494,639
- 716,581 169,117 915,278 231,174
4.69 630,478 2,875,847 0.22 4,588,687 868,210 3,720,477 5,295,498 1,333,685 1.44 850,500
SGRO
- BWPT 152,544 2,449,895 458,319 712,173
4.08 332,579 2,654,678 0.13 6,115,002 779,354 5,335,648 498,991 3,952,524 0.73 4,769,559
- 73,421 140,807 233,455 456,548
0.82 234,535 3,443,434 0.07 7,888,689 809,866 7,078,823 3,488,484 3,532,442 0.89 5,485,959
PALM JAWA 6,583,571 2,311,703 2,877,050 4,134,322
1.26 1,352,714 1,046,888 1.29 1,345,928 1,053,255 -292,673 380,110 1,631,594 1.49 1,207,200
SIMP 1,132,463 2,310,101 708,324 9,484,281
0.32 2,012,116 2,106,371 0.96 4,100,944 4,671,323 570,379 2,173,967 449,355 0.64 168,631
Tahun 2011 Kode Perusahaan Hutang HPP B.Adm Penjualan Bersih Operating Ratio EBIT Jumlah Aktiva EPTI Kas AR HL QR AL MK Deviden Tunai AALI 1,778,337 6,837,674 447,479 10,772,582 0.68 3,332,932 1,020,449 3.27 838,991 516,358 1,440,351 0.94 1,886,387 446,036 1,532,288 SMAR 7,386,347 2,415,452 349,880 31,676,219 0.09 2,386,835 1,472,189 1.62 486,225 88 4,270,944 0.11 7,962,539 3,691,595 430,829 TBLA 2,637,303 2,488,848 117,414 3,731,749 0.70 539,936 4,244,618 0.13 544,094 241 1,366,205 0.40 1,883,106 516,901 131,029 UNSP 9,644,733 2,571,781 413,495 4,367,081 0.68 7,455,006 1,870,229 3.99 2,015,663 509,641 3,443,759 0.73 1,369,518 - 2,074,241 6,019,990 GZCO 1,327,476 -336,974 4,247,202 4,929,470 0.79 186,737 2,834,598 0.07 178,475 1,246,780 293,849 4.85 231,317 -62,532 4,800,000 LSIP 952,435 2,324,138 346,276 4,686,457 0.57 2,090,513 6,791,859 0.31 2,063,982 101,261 531,326 4.08 2,567,657 2,036,331 416,194 SGRO 911,516 2,081,566 199,513 3,142,379 0.73 7,424,754 3,411,026 2.18 348,687 486,157 492,375 1.70 78,263 -414,112 2,092,774 BWPT 2,163,129 2,742,929 1,235,126 8,882,983 0.45 4,299,248 3,589,031 1.20 582,746 34,572 317,058 1.95 441,193 124,135 3,633,374 PALM 1,933,282 7,105,678 1,056,472 4,170,934 1.96 4,875,257 3,414,298 1.43 576,597 89,983 459,404 1.45 706,558 247,154 3,656,217 JAWA 8,079,075 3,446,464 3,952,447 6,470,594 1.14 246,393 1,942,441 0.13 495,697 3,521,340 2,111,097 1.90 5,957,374 3,846,277 1,752,761 SIMP 1,033,920 3,263,528 768,442 1,960,531 2.06 2,903,541 2,551,039 1.14 5,046,445 509,324 4,780,071 1.16 8,094,207 3,314,136 168,631 Tahun 2012 Kode Perusahaan Hutang HPP B.Adm Penjualan Bersih Operating Ratio EBIT Jumlah Aktiva EPTI Kas AR HL QR AL MK Deviden Tunai AALI 3,054,409 7,206,837 522,302 1,156,431 6.68 3,524,893 1,241,982 2.84 227,769 40,217 260,540 1.03 1,780,395 1,519,855 1,033,802 SMAR 3,498,527 2,100,127 81,261 275,263 7.92 2,882,834 1,624,739 1.77 1,183,482 2,055,618 5,231,612 0.62 7,911,892 2,680,280 3,447,473 TBLA 3,438,056 2,778,192 139,000 3,805,931 0.77 311,117 5,197,552 0.06 548,332 287,613 1,303,936 0.64 2,366,789 1,062,853 91,353 UNSP 1,106,892 2,485,429 340,579 2,485,429 1.14 9,701,383 1,998,333 4.85 120,765 455,035 499,594 1.15 1,241,396 741,802 6,249,674 GZCO 1,587,371 24803.00 42,482 405,328 0.17 115,209 3,187,520 0.04 231,270 2,377 285,747 0.82 520,145 234,398 539,467 LSIP 792,482 4,211,578 346,273 2,530,503 1.80 1,372,083 7,551,796 0.18 1,799,137 37,220 792,482 2.32 2,593,816 1,801,334 682,086 SGRO 1,470,791 2,193,271 2,160,314 2,986,236 1.46 4,572,431 4,137,700 1.11 228,071 112,485 727,882 0.47 823,384 95,502 8,865,264 BWPT 3,246,802 3,731,140 1,419,449 944,274 5.45 351,413 4,912,982 0.07 50,553 12,797 426,081 0.15 687,674 261,593 4,853,736 PALM 2,395,494 458,428 958,256 5,992,352 0.24 7,930,883 3,287,234 2.41 259,046 33,464 369,864 0.79 777,629 407,765 2,000,000 JAWA 9,873,978 4,296,850 438,962 681,864 6.95 1,989,215 2,240,678 0.89 2,212,265 153,272 4,082,996 0.58 6,368,040 2,285,044 4,514,674 SIMP 1,048,246 - 9,950,605 889,343 4,378,962 -2.07 201,037 265,744 0.76 34,491 28,351 22,709 2.77 71,715 49,006 332,142
- 2,067,571 709,090 3,923
- 2,899,502 1,170,174 1,545,074
1,360,889 2,880,220 350,321 4,133,679 1.26 996,991 7,974,876 0.13 804,428 1,999,126 1,194,698 1,401,395 91,935 1.86 450,177
1.49 934,368 2,806,512 0.33 6,460,709 5,353,269
SIMP 1,195,703 1,033,293 939,324 1,327,977
2.91 4,514,674
6.55 1,111,887 2,659,037 0.42 3,959,886 2,560,028
JAWA 1,384,665 4,283,114 4,408,566 6,485,156
1.55 1,912,022 3,990,892 0.48 5,353,000 5,765,971 412,971 4,110,523 3,994,529 1.51 5,854,390
PALM 2,443,989 5,193,655 4,875,257 7,105,678
1.31 466,429
4,015,659 6,030,435 2,005,726 1,144,243 1.13 254,896 6,200,427 0.04 7,150,199 3,190,349
BWPT
3.60 1,738,154 4,512,655 0.39 6,932,018 7,283,359 351,341 1,627,588 1,391,295 0.44 850,500
SGRO 1,814,018 2,062,598 2,057,022 2,560,705
LSIP
0.10 88,540 3,201,105 0.03 379,305 283,354 -95,951 175,533 2,615 0.47 1,008
GZCO 1,697,809 340,139 63,905 427,623
0.43 3,444,556
4.25 3,043,733 1,801,533 1.69 6,359,394 3,459,892
UNSP 1,314,813 1,485,599 332,204 2,076,486
1.41 119,071 6,212,359 0.02 2,269,869 2,543,132 273,263 647,928 415,980 0.47 49,347
TBLA 4,414,385 2,755,644 166,240 3,705,288
0.80 1,204,196 1,838,111 0.66 7,318,180 7,661,950 343,770 409,488 2,010,482 0.33 3,446,503
SMAR 1,189,621 1,981,393 977,511 2,393,521
0.19 968,359
3.83 2,065,071 1,496,319 1.38 3,759,265 1,691,694
Tahun 2013 Kode Perusahaan Hutang HPP B.Adm Penjualan Bersih Operating Ratio EBIT Jumlah Aktiva EPTI HL AL MK Kas Piutang Quick Ratio Deviden Tunai AALI 4,695,331 8,593,064 586,042 1,267,499
- 3,959,850 6,824,376 2,514,984
- 1,399,858 8,597,610 2,925,744
- 1,107,440 2,112,822 876,400
0.46 347,895 \
Lampiran 3 Hasil Pengolahan Data SPSS 22
DESCRIPTIVES VARIABLES=hutang op epti mk qr deviden /STATISTICS=MEAN STDDEV MIN MAX.
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation HUTANG 55 73421,00 9954999,00 3133984,2909 2849806,84291 OP 55 -2,07 7,92 1,9151 2,19634 EPTI 55 ,02 4,85 ,9364 1,05044 MK 55 -7078823,00 6130127,00 303546,6727 2229617,41717 QR 55 ,11 8,85 1,5724 1,71798 DEVIDEN 55 1008,00 8865264,00 1996085,3091 2140664,05859 Valid N (listwise)
55 REGRESSION
/MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT RES_1 /METHOD=ENTER hutang1 op1 epti1 mk1 qr1 /SCATTERPLOT=(*SRESID ,*ZPRED) /RESIDUALS HISTOGRAM(ZRESID) NORMPROB(ZRESID) /SAVE RESID.
Regression
a
Variables Entered/Removed
Variables Model Variables Entered Removed Method 1 qr1, hutang1, op1,
. Enter
b
epti1, mk1
a. Dependent Variable: Unstandardized Residual b. All requested variables entered.
a
ANOVA Model Sum of Squares df Mean Square F Sig. b
1 Regression 58.771 5 11.754 21.208 .000 Residual 10.530 19 .554 Total 69.301
24
a. Dependent Variable: deviden1
b. Predictors: (Constant), qr1, hutang1, op1, epti1, mk1 b
Model Summary
Adjusted R Std. Error of the Model R R Square Square Estimate
a
1 .921 .848 .808 .74446
a. Predictors: (Constant), qr1, hutang1, op1, epti1, mk1
b. Dependent Variable: deviden1 a
Coefficients
Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) .003 .938 .003 .997 hutang1 .677 .203 .550 3.330 .004 op1 .426 .355 .114 1.199 .245 epti1 -.453 .515 -.098 -.879 .390 mk1 .220 .203 .231 1.084 .292 qr1 2.144 1.085 .313 1.977 .063 a. Dependent Variable: deviden1
Residuals Statistics
25 Stud. Residual -2.044 2.613 .058 1.106
25
25 Centered Leverage Value .041 .724 .200 .172
25 Cook's Distance .000 1.864 .142 .389
25 Mahal. Distance .991 17.367 4.800 4.119
25 Stud. Deleted Residual -2.252 3.178 .078 1.211
25 Deleted Residual -1.64280 3.15976 .11387 1.07566
25 Std. Residual -1.923 1.609 .000 .890
a Minimum Maximum Mean Std. Deviation N
25 Residual -1.43197 1.19799 .00000 .66239
25 Adjusted Predicted Value 4.3853 10.5015 6.7554 1.58035
.212 .651 .347 .113
25 Standard Error of Predicted Value
25 Std. Predicted Value -1.571 2.262 .000 1.000
Predicted Value 4.4105 10.4084 6.8693 1.56486
a. Dependent Variable: deviden1
Uji Normalitas Charts
Uji Statistik NPAR TESTS /K-S(NORMAL)=RES_1 /MISSING ANALYSIS.
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
25
a,b
Normal Parameters Mean .0000000 Std. Deviation .66239252
Most Extreme Differences Absolute .072 Positive .063 Negative -.072
Test Statistic .072
c,d
Asymp. Sig. (2-tailed) .200 a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.
Uji Multikolinearitas
a
Coefficients
Standardized Coefficients Collinearity Statistics
Model Beta Sig. Tolerance
VIF 1 (Constant) .581 Htg2 .411 .018 .357 2.798
Q.R2 .083 .422 .903 1.108
MK2 .544 .002 .389 2.573
a. Dependent Variable: Deviden2
Uji Autokorelasi Runs Test
Unstandardized Residual
a Test Value
- .09521 Cases < Test Value
12 Cases >= Test
13 Value Total Cases
25 Number of Runs
12 Z
- .401 Asymp. Sig. (2- .688 tailed)
a. Median
Uji Heteroskedastisitas
Hasil Uji Glejser
a
Coefficients
Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) .003 .938 .003 .997 hutang1 .677 .203 .550 3.330 .004 op1 .426 .355 .114 1.199 .245 epti1 -.453 .515 -.098 -.879 .390 mk1 .220 .203 .231 1.084 .292 qr1 2.144 1.085 .313 1.977 .063 a. Dependent Variable: deviden1
Regresi Linear Berganda
a
Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) .003 .938 .003 .997 hutang1 .677 .203 .550 3.330 .014 op1 .426 .355 .114 1.199 .245 epti1 -.453 .515 -.098 -.879 .390 mk1 .220 .203 .231 1.084 .292 qr1 2.144 1.085 .313 1.977 .063
a. Dependent Variable: deviden1 Hasil Uji F
a
ANOVA Model Sum of Squares df Mean Square F Sig. b
1 Regression 58.771 5 11.754 21.208 .000 Residual 10.530 19 .554 Total 69.301
24
a. Dependent Variable: deviden1
b. Predictors: (Constant), qr1, hutang1, op1, epti1, mk1
Hasil Uji T
Coefficients
a Model
Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .003 .938 .003 .997 hutang1 .677 .203 .550 3.330 .004 op1 .426 .355 .114 1.199 .245 epti1 -.453 .515 -.098 -.879 .390 mk1 .220 .203 .231 1.084 .292 qr1 2.144 1.085 .313 1.977 .063
a. Dependent Variable: deviden1 Uji Determinasi (R
2
) Model Summary
b Model R R Square Adjusted R Square Std. Error of the Estimate
1 .921
a
.848 .808 .74446
a. Predictors: (Constant), qr1, hutang1, op1, epti1, mk1
b. Dependent Variable: deviden1