Lampiran 1 Sampel dan Populasi NO NAMA PERUSAHAAN KRITERIA SAMPEL1 2 3
Lampiran 1 Sampel dan Populasi NO NAMA PERUSAHAAN KRITERIA SAMPEL
8
25 INCI
9
24 INAI
X
X X
23 IKAI
22 IGAR
26 INKP
X X
21 GDST
X X
20 FPNI
X
19 FASW
7
X X
10
X
X X
34 KBRI
13
33 JPRS
X X
32 JPFA
X
31 JKSW
27 INRU
X X
30 ISSP
12
29 IPOL
11
28 INTP
X X
18 ETWA
X X
1
4 ALMI
7 ARNA
X X
6 APLI
3
5 AMFG
2
X X
8 BAJA
3 ALKA
1
2 ALDO
X X
1 AKKU
3
2
X X
X X
17 EKAD
5
X X
16 DPNS
X X
15 DAJK
6
14 CTBN
13 CPIN
9 BRNA
4
12 BUDI
X X
11 BTON
X X
10 BRPT
X X
X X
35 KDSI
X X
X X
63 ASII
X
62 ARGO
X
61 ADMG
X
60 WTON
26
25
59 UNIC
24
58 TRST
X X
57 TPIA
23
56 TOTO
64 AUTO
65 BATA
55 TKIM
X X
74 IKBI
X X
73 HDTX
X X
72 GJTL
30
71 GDYR
70 ESTI
27
29
69 ERTX
X X
68 CNTX
28
67 BRAM
X X
66 BIMA
22
X X
14
X X
44 SIPD
X X
43 SIMA
X X
42 SIAP
17
41 PICO
40 NIKL
45 SMBR
X X
39 MLIA
X X
38 MAIN
16
37 LMSH
15
36 LION
18
X X
54 TIRT
50 SRSN
X X
53 TBMS
X X
52 TALF
X X
51 SULI
21
X
46 SMCB
X X
49 SPMA
X
X X
48 SOBI
20
47 SMGR
19
X X
75 IMAS
98 VOKS
92 SMSM
40
93 SRIL
X X
X
94 SSTM
X X
95 STAR
41
96 TFCO
X X
97 UNTX
X X
42
X X
99 ADES 43 100 AISA
X X 101 ALTO
X X 102 CEKA
X X 103 CINT
X X
X 104 DAVO
X X 105 DLTA 44 106 DVLA
X X 107 GGRM 45 108 HMSP
X X
X 109 ICBP 46 110 INAF
X X 111 INDF
X X
X 112 KAEF 47 113 KLBF
X 114 LMPI
X
91 SCCO
31
35
76 INDR
X X
77 INDS
32
78 JECC
33
79 KBLI
X X
80 KBLM
34
81 KRAH
X X
82 LPIN
83 MASA
X X
36
84 MYTX
X X
85 NIPS
37
86 PBRX
38
87 POLY
X X
88 PRAS
39
89 PTSN
X X
90 RICY
X X
48 115 MBTO 116 MERK
X X
49 117 MLBI X 118 MRAT
X X
X 119 MYOR 120 PSDN
X X
50 121 PYFA 122 RMBA
X X
51 123 ROTI X 124 SCPI
X 125 SIDO
X X 126 SKBM
X X
X 127 SKLT
X X 128 SQBB
X X
X 129 STTP
X X 130 TCID
X X
52 131 TSPC 53 132 ULTJ 54 133 UNVR
134 WIIM
X X
Lampiran 2 Data Penelitian NO KODE LNTA ROA LEVERAGE SAHAM PUBLIK
VOLUNTARY DISCLOSURE
8.20
16.00
37.60
38.96
92.00
25 UNIC
12.45
2.11
49.65
24.16
85.00
26 AUTO
12.84
0.30
12.31
4.28
85.00
27 BATA
11.71
16.00
31.00
12.30
85.00
28 BRAM
12.32
1.11
7.00
24 TRST
6.09
14.68
92.00
20 SMGR
13.30
19.90
9.50
48.99
92.00
21 SRSN
11.55
6.64
30.16
92.00
85.00
22 TKIM
14.41
2.70
71.10
40.00
77.00
23 TOTO
12.24
16.28
43.22
5.03
26.28
77.00
31.00
77.00
34 KBLM
11.81
3.00
62.00
4.95
61.00
35 LPIN
11.20
7.00
25.00
60.55
36 MASA
9.85
12.73
1.00
61.00
52.30
70.00
37 NIPS
11.65
3.99
62.84
38.49
77.00
70.00
79.70
29 ERTX
31 IMAS
11.58
24.60
0.78
23.66
92.00
30 GDYR
12.12
1.00
28.00
5.93
70.00
13.11
4.70
6.30
0.61
29.60
77.00
32 INDS
12.05
10.60
44.50
11.45
85.00
33 JECC
11.80
8.54
9.71
3.00
8 IGAR
12.33
20.00
0.41
19.05
85.00
7 ETWA
11.80
0.39
11.70
44.10
85.00
11.55
77.00
10.26
0.18
15.18
85.00
9 INAI
11.73
4.48
0.81
24.17
92.00
10 INKP
6 CTBN
44.47
0.30
12.50
52.00
27.27
77.00
2 ALMI
8.30
2.90
68.40
14.55
61.00
3 AMFG
9.42
20.30
0.30
14.96
85.00
4 BUDI
12.30
2.90
55.80
47.40
92.00
5 CPIN
12.90
0.27
13.80
68.00
1 ALDO
11.75
0.17
42.07
85.00
16 LMSH
11.00
11.12
0.42
42.17
77.00
1
17 PICO
2.19
11.56
0.69
5.91
85.00
1
18 SIPD
14.42
0.89
0.52
58.56
85.00
19 SMCB
14.36
15 LION
47.28
35.71
85.00
11 INTP
10.26
21.50
1.00
35.97
77.00
12 IPOL
12.47
2.00
55.00
85.00
2
13 JPRS
11.64
8.61
22.85
16.00
92.00
14 KDSI
11.77
4.02
52.49
44.00
92.00
13.03
38 PBRX
11.60
11 INTP
10.36
23.30
0.70
35.97
77.00
12 IPOL
12.45
3.00
50.00
35.71
85.00
13 JPRS
2.43
47.28
12.82
16.04
85.00
14 KDSI
11.76
6.46
44.62
19.00
85.00
15 LION
11.64
19.69
0.14
85.00
68.80
92.00
85.00
44.47
85.00
6 CTBN
12.40
13.00
0.47
19.05
76.00
7 ETWA
12.00
0.54
4.01
44.10
8 IGAR
0.70
11.50
8.76
0.23
15.18
85.00
9 INAI
11.78
3.78
0.79
34.14
92.00
10 INKP
13.82
42.06
2
0.22
15.50
11.60
4.22
33.05
9.93
85.00
22 TKIM
14.37
2.00
71.00
40.00
77.00
23 TOTO
12.18
41.01
92.00
3.80
77.00
24 TRST
12.34
2.80
38.20
37.74
85.00
25 UNIC
12.40
0.66
43.72
23.78
21 SRSN
48.99
16 LMSH
14.52
11.11
32.11
0.24
42.17
85.00
17 PICO
11.77
1.88
0.67
5.90
77.00
1
18 SIPD
0.46
14.50
0.61
58.56
92.00
2
19 SMCB
13.08
36.00
30.00
5.16
92.00
20 SMGR
13.40
18.20
0.34
13.10
13.24
77.00
38.00
92.00
44 DLTA
6.55
21.79
17.70
15.40
69.00
45 GGRM
3.67
12.68
37.19
23.60
46 ICBP
8.00
9.06
14.50
52.60
19.42
92.00
47 KAEF
7.43
9.57
32.06
9.97
92.00
48 MBTO
6.29
60.21
5.76
26.05
40.99
4.25
53.67
45.89
85.00
39 PRAS
11.76
1.22
1.43
48.33
69.00
40 SMSM
7.04
18.00
2.65
43 ADES
54.00
41 STAR
3.92
0.30
40.21
35.37
38.00
42 VOKS
7.36
7.00
68.43
51.35
85.00
7.88
33.08
5 CPIN
68.80
52.00
64.88
15.00
77.00
1 ALDO
8.30
4.00
50.00
27.27
77.00
2 ALMI
8.10
0.70
21.30
54 UNVR
46.00
3 AMFG
9.50
11.10
21.10
14.96
77.00
4 BUDI
12.40
0.20
58.60
45.88
92.00
2.35
69.00
92.00
6.63
49 MLBI
7.11
42.00
56.56
17.47
85.00
50 PYFA
4.77
4.38
30.19
23.08
85.00
51 ROTI
15.27
35.41
28.02
19.25
92.00
52 TSPC
8.35
18.41
28.11
4.97
85.00
53 ULTJ
7.69
4.65
35.64
77.00
26 AUTO
85.00
61.00
53 ULTJ
14.70
17.74
30.75
35.41
85.00
54 UNVR
9.39
54.20
66.90
15.00
1 ALDO
27.61
8.50
5.00
54.00
27.27
70.00
2 ALMI
8.20
0.90
76.10
22.42
47.00
3 AMFG
9.50
4.94
13.55
22.00
17.47
30.57
9.80
77.00
48 MBTO
13.32
7.47
28.70
32.15
69.00
49 MLBI
13.96
39.00
71.00
77.00
15.35
50 PYFA
11.82
35.44
35.44
23.07
61.00
51 ROTI
14.00
0.40
44.68
24.25
85.00
52 TSPC
9.60
14.96
14.55
21.10
0.66
0.84
21.88
85.00
10 INKP
13.83
3.30
66.20
47.28
85.00
11 INTP
10.42
0.60
9 INAI
35.97
77.00
12 IPOL
12.44
3.00
45.00
35.71
85.00
13 JPRS
11.57
3.99
3.72
16.04
11.88
92.00
77.00
12.44
4 BUDI
12.40
1.80
60.60
47.40
85.00
5 CPIN
13.20
0.16
0.37
44.47
85.00
6 CTBN
13.00
15.18
0.45
17.52
85.00
7 ETWA
12.11
0.65
0.61
44.10
92.00
8 IGAR
11.50
6.26
0.28
9.88
47 KAEF
12.95
9.85
29.60
77.00
32 INDS
12.22
8.10
31.70
11.45
77.00
33 JECC
11.85
4.50
79.80
77.00
4.56
34 KBLM
11.86
3.30
63.40
4.95
61.00
35 LPIN
10.88
10.00
22.00
60.55
77.00
36 MASA
0.68
13.24
0.10
26.34
13.00
0.40
4.28
92.00
27 BATA
11.76
18.00
33.00
12.30
85.00
28 BRAM
12.36
7.29
6.42
31 IMAS
92.00
29 ERTX
11.65
1.50
0.80
14.45
92.00
30 GDYR
12.09
3.00
11.00
5.93
75.00
12.80
40.00
77.00
27.92
14.35
64.50
64.49
51.35
61.00
43 ADES
12.89
21.00
46.25
8.06
85.00
44 DLTA
13.52
19.74
69.00
15.42
69.00
45 GGRM
10.63
9.80
35.90
23.53
85.00
46 ICBP
9.79
13.80
0.33
19.47
42 VOKS
35.37
52.30
39 PRAS
61.00
37 NIPS
11.72
4.12
61.49
38.49
77.00
38 PBRX
13.32
3.32
57.86
47.00
85.00
11.76
34.91
7.18
1.06
48.49
69.00
40 SMSM
14.18
19.00
43.00
41.87
77.00
41 STAR
13.53
4.61
77.00
14 KDSI
69.00
69.00
40 SMSM
7.44
20.00
41.00
41.87
77.00
41 STAR
13.53
0.08
34.63
37.25
42 VOKS
0.96
14.49
2.00
69.30
46.53
61.00
43 ADES
13.00
13.00
0.40
8.06
85.00
44 DLTA
13.67
40.97
10.95
21.97
52.30
5.75
70.00
35 LPIN
11.30
4.00
27.00
60.55
70.00
36 MASA
12.80
0.60
40.00
61.00
11.90
37 NIPS
11.90
4.24
70.45
50.49
85.00
38 PBRX
13.37
4.49
57.64
39.59
92.00
39 PRAS
30.50
15.42
1.20
11.73
46.38
46.38
23.07
61.00
51 ROTI
14.42
8.67
0.57
29.25
85.00
52 TSPC
15.50
28.57
50 PYFA
22.71
61.00
53 ULTJ
14.85
11.56
28.33
35.60
85.00
54 UNVR
16.41
53.70
68.10
15.00
12.07
77.00
69.00
14.72
45 GGRM
10.84
8.63
42.06
23.53
85.00
46 ICBP
9.96
11.40
0.38
19.47
77.00
47 KAEF
8.68
16.33
34.29
9.80
77.00
48 MBTO
13.32
2.64
26.23
32.15
69.00
49 MLBI
14.39
67.00
45.00
58.80
11.82
11.93
25.29
41.00
4.04
85.00
20 SMGR
13.50
17.40
13.30
48.99
92.00
21 SRSN
11.62
3.80
12.60
13.17
85.00
22 TKIM
14.37
1.30
72.40
40.00
70.00
23 TOTO
12.24
13.55
40.69
3.80
85.00
6.40
19 SMCB
12.51
10.15
4.23
58.60
19.00
92.00
15 LION
11.70
12.99
0.17
42.06
85.00
16 LMSH
11.15
0.22
85.00
42.17
77.00
17 PICO
11.80
2.56
0.50
5.90
92.00
18 SIPD
14.50
0.26
0.60
58.56
24 TRST
1.00
34 KBLM
0.70
0.77
13.15
77.00
30 GDYR
12.04
3.00
0.01
5.98
85.00
31 IMAS
13.35
2.39
29.60
11.66
77.00
32 INDS
12.34
6.70
20.20
11.45
85.00
33 JECC
13.09
1.80
88.10
9.85
70.00
1.60
29 ERTX
47.60
19.94
38.79
85.00
2
25 UNIC
12.43
3.83
45.99
20.99
92.00
26 AUTO
13.10
8.00
0.20
92.00
77.00
1
27 BATA
11.83
7.00
42.00
13.00
85.00
3
28 BRAM
12.38
2.02
31.87
5.31
85.00
Lampiran 3 Statistik Deksriptif, Uji Asumsi Klasik, dan Uji Regresi Berganda Descriptive Statistics Mean Std. Deviation N
VOLUNTARY.DISC 79.9321 10.29329 162 UK.USAHA 11.6957 2.34650 162 ROA 10.2597 12.35827 162 LEVERAGE 31.1511 24.75003 162 SAHAMPUBLIK 26.9111 16.09898 162 Correlations
VOLUNTARY UK.US ROA LEVER .DISC AHA AGE
VOLUNTARY.DISC 1.000 .129 -.026 -.255 UK.USAHA .129 1.000 -.067 -.074 Pearson Correlation ROA -.026 -.067 1.000 .054 LEVERAGE -.255 -.074 .054 1.000
SAHAMPUBLIK .014 .133 -.170 .013
VOLUNTARY.DISC . .051 .370 .001 UK.USAHA .051 . .199 .176 Sig. (1-tailed) ROA .370 .199 . .248 LEVERAGE .001 .176 .248 .
SAHAMPUBLIK .429 .046 .015 .437
VOLUNTARY.DISC 162 162 162 162 UK.USAHA 162 162 162 162 N ROA 162 162 162 162 LEVERAGE 162 162 162 162 SAHAMPUBLIK 162 162 162 162
Correlations SAHAMPUBLIK
VOLUNTARY.DISC .014 UK.USAHA .133 Pearson Correlation ROA -.170 LEVERAGE .013
SAHAMPUBLIK 1.000
VOLUNTARY.DISC .429 UK.USAHA .046 Sig. (1-tailed) ROA .015 LEVERAGE .437
SAHAMPUBLIK .
VOLUNTARY.DISC 162 UK.USAHA 162 N ROA 162 LEVERAGE 162 SAHAMPUBLIK 162 a Variables Entered/Removed
Model Variables Variables Method Entered Removed SAHAMPUBLIK, LEVERAGE,
1 . Enter UK.USAHA, b
ROA
a. Dependent Variable: VOLUNTARY.DISC b. All requested variables entered.
Model Summary b Model R R Square Adjusted R Square
Std. Error of the Estimate Durbin-Watson 1 .278 a
.077 .054 10.01304 1.648
a. Predictors: (Constant), SAHAMPUBLIK, LEVERAGE, UK.USAHA, ROA
b. Dependent Variable: VOLUNTARY.DISC ANOVA a Model Sum of Squares df Mean Square F Sig.
1 Regression 1317.273 4 329.318 3.285 .013 b
Residual 15740.981 157 100.261 Total 17058.253 161 a. Dependent Variable: VOLUNTARY.DISC
b. Predictors: (Constant), SAHAMPUBLIK, LEVERAGE, UK.USAHA, ROA Coefficients a
Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) 77.484 4.398 17.619 .000 UK.USAHA .484 .341 .110 1.420 .157 ROA -.004 .065 -.005 -.069 .945 LEVERAGE -.103 .032 -.247 -3.201 .002 SAHAMPUBLIK .001 .050 .002 .021 .983
Coefficients a Model Collinearity Statistics Tolerance
VIF
1 (Constant) UK.USAHA .975 1.026 ROA .966 1.035 LEVERAGE .991 1.009 SAHAMPUBLIK .955 1.047
a. Dependent Variable: VOLUNTARY.DISC
Coefficient Correlations a Model SAHAMPUB LIK
LEVERAGE UK.USAHA ROA
1 Correlations SAHAMPUBLIK 1.000 -.031 -.125 .165 LEVERAGE -.031 1.000 .074 -.054 UK.USAHA -.125 .074 1.000 .041 ROA .165 -.054 .041 1.000 Covariances SAHAMPUBLIK .003 -4.986E-005 -.002 .001 LEVERAGE -4.986E-005 .001 .001 .000 UK.USAHA -.002 .001 .116 .001 ROA .001 .000 .001 .004 a. Dependent Variable: VOLUNTARY.DISC
Collinearity Diagnostics a Model Dimension Eigenvalue Condition Index Variance Proportions (Constant) UK.USAHA ROA 1 1 3.911 1.000 .00 .00 .02
2 .574 2.610 .00 .00 .82 3 .342 3.383 .00 .00 .01 4 .155 5.020 .04 .06 .12 5 .018 14.654 .96 .93 .02
Collinearity Diagnostics a Model Dimension Variance Proportions LEVERAGE SAHAMPUBLIK 1
1 .02 .01
2 .01 .06
3 .86 .12
4 .07 .80
5 .04 .00
a. Dependent Variable: VOLUNTARY.DISC
Residuals Statistics
aMinimum Maximum Mean Std. Deviation N
Predicted Value 71.7524 84.5076 79.9321 2.86039 162
Std. Predicted Value -2.860 1.600 .000 1.000 162
Standard Error of Predicted Value .886 4.190 1.677 .534 162Adjusted Predicted Value 70.6713 84.4760 79.9682 2.88760 162
Residual -37.29541 17.89655 .00000 9.88787 162
Std. Residual -3.725 1.787 .000 .987 162
Stud. Residual -3.894 1.842 -.002 1.008 162
Deleted Residual -40.77101 19.01317 -.03606 10.30138 162
Stud. Deleted Residual -4.084 1.857 -.005 1.017 162
Mahal. Distance .266 27.196 3.975 3.997 162
Cook's Distance .000 .283 .009 .026 162
Centered Leverage Value .002 .169 .025 .025 162
a. Dependent Variable: VOLUNTARY.DISC
Charts
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N 162 Normal Parameters a,b
Mean
0E-7 Std. Deviation 9.88787466 Most Extreme Differences Absolute .104
Positive .056 Negative -.104 Kolmogorov-Smirnov Z 1.322 Asymp. Sig. (2-tailed) .061 a. Test distribution is Normal.
b. Calculated from data.
Charts Descriptive Statistics
N Minimum Maximum Mean Std. Deviation UK.USAHA 162 2.35 16.41 11.6957 2.34650 ROA 162 .08
67.00 10.2597 12.35827 LEVERAGE 162 .01 88.10 31.1511 24.75003 SAHAMPUBLIK 162
2.65 60.55 26.9111 16.09898
VOLUNTARY.DISC 162
38.00 92.00 79.9321 10.29329 Valid N (listwise) 162