Analisis Faktor – Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia
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Lampiran 1
Waktu Penelitian
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Kegiatan
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Penyusun
an dan
pengajuan
proposal
2
Bimbinga
n Proposal
Kolokium
Bimbinga
n tesis
Seminar
hasil
Sidang
akhir tesis
2013 – 2014
Juni
3
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5
6
Juli
Agustus
Sept
Okt
Nov
Des
Jan
Universitas Sumatera Utara
100
Lampiran 2
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Daftar Populasi dan Sampel Perusahaan Real Estate dan Property Tahun 2008 - 2012
Kriteria Sampel
Kode
Nama Emiten
Sampel
Saham
1
2
3
APLN
Agung podomoro land Tbk
√
√
x
ASRI
Alam sutera realty Tbk
√
√
√
1
BAPA
bekasi Asri pemula Tbk
√
x
√
BCIP
Bumi Citra Permai Tbk
√
x
√
BEST
Bekasi Fajar Industrial Estate Tbk
√
√
x
BIPP
Bhuwanata Indah Permai TBk
√
√
√
2
BKDP
Bukit Dharmo Property Tbk
√
x
√
BKSL
Sentul City Tbk
√
√
√
3
BSDE
Bukit Serpong Damai Tbk
√
x
√
COWL
Cowell Development Tbk
√
√
√
4
CTRA
Ciputra Development Tbk
√
√
√
5
CTRP
Ciputra Property Tbk
√
√
√
6
CTRS
Ciputra Surya Tbk
√
√
√
7
DART
Duta Anggada Realty Tbk
√
√
√
8
DILD
Intilland Development Tbk
√
√
√
9
DUTI
Duta Pertiwi Tbk
√
√
√
10
ELTY
Bakrieland development Tbk
√
√
√
11
EMDE
Megapolitan Developmetn Tbk
√
√
x
FMII
Fortune Mate Indonesia Tbk
√
√
x
GAMA
Gading Development Tbk
√
√
x
GMTD
Goa Makassar Tourism development Tbk
√
√
√
12
GPRA
Perdana Gapura Prima Tbk
√
√
√
13
JRPT
Jaya Real Property Tbk
√
√
√
14
KIJA
Kawasan Industri Jababeka Tbk
√
√
√
15
KPIG
Global Land and Development Tbk
√
x
x
LAMI
Lamicitra Nusantara Tbk
√
√
√
16
LCGP
Laguna Cipta griya Tbk
√
√
√
17
LPCK
Lippo Cikarang Tbk
√
√
√
18
LPKR
Lippo Karawaci Tbk
√
√
√
19
MDLN
Modernland realty Tbk
√
√
√
20
MKPI
Metropolitan Kenjtana Tbk
√
√
x
MTLA
Metropolitan Land Tbk
√
√
x
MTSM
Metro Realty Tbk
√
√
√
21
NIRO
Nirvana Development Tbk
√
√
x
OMRE
Indonesia Prima Property Tbk
√
√
√
22
PLIN
Plaza Indonesia realty Tbk
√
√
x
PUDP
Pudjiati Prestige Tbk
√
√
√
23
PWON
Pakuwon jati Tbk
√
√
√
24
PWSI
PT Panca wirasakti Tbk
√
x
x
RBMS
Ristia Bintang Mahkota Sejati Tbk
√
√
√
25
RDTX
Roda Vivatex Tbk
√
√
x
RODA
Pikko Land developmet Tbk
√
√
√
26
SCBD
Dayanasa Arthatama Tbk
√
√
√
27
SIIP
Surya Inti Permata Tbk
√
x
x
SMDM
Suryamas Dutamakmur Tbk
√
√
√
28
SMRA
Summarecon Agung Tbk
√
√
√
29
ACST
Acset Indonusa Tbk
√
√
x
ADHI
Adhi Karya (Persero) Tbk
√
√
√
30
DGIK
Duta Graha Indah Tbk
√
√
√
31
NRCA
Nusa Raya Cipta Tbk
√
√
x
PTPP
Pembangunan Perumanhan (Persero) Tbk
√
√
x
SSIA
Surya Semesta internusa Tbk
√
√
√
32
TOTL
Total Bangun Persada Tbk
√
√
√
33
WIKA
Wijaya Karya (persero) Tbk
√
√
√
34
WSKT
Waskita Karya (persero) Tbk
√
√
x
-
Sumber: www.idx.co.id
Universitas Sumatera Utara
101
Lampiran 3
Data Ketepatan Waktu Penyampaian Laporan keuangan tahun 2008 – 2012
No
Kode
Saham
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
2008
88
89
140
69
77
71
75
107
92
58
75
28
86
69
112
33
104
23
33
146
114
79
64
79
77
114
77
107
78
107
70
84
84
89
Ketepatan Waktu
2009
2010
2011
89
87
64
112
84
120
84
83
81
64
74
81
78
81
86
78
80
85
78
80
85
69
76
75
91
80
85
34
35
46
165
80
88
28
24
47
89
115
81
60
70
71
56
82
89
76
84
83
88
87
78
29
25
40
29
25
48
181
136
117
151
88
163
77
82
85
60
75
60
81
81
87
71
56
78
88
146
78
68
70
71
89
97
88
76
75
68
85
73
75
60
62
78
84
84
71
50
145
75
88
77
79
2012
70
60
84
74
77
77
77
74
84
44
152
81
81
67
86
117
84
81
84
70
86
84
77
85
79
77
67
86
74
64
79
59
77
74
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
102
Lampiran 4
Data Profitabilitas tahun 2008 – 2012
No
Kode
Saham
Nama Emiten
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
ROA
2008
2009
0.0193
-0.2005
0.0010
0.0319
0.0249
0.0517
0.0668
0.0363
0.0066
0.0089
0.0326
0.0280
0.0081
0.0668
-0.0211
0.0145
-0.0039
0.0101
0.0315
0.0013
-0.0116
-0.0512
0.0162
-0.2526
0.0082
-0.0070
-0.0237
-0.0084
0.0259
0.0159
0.0441
-0.0052
0.0130
0.0270
0.0264
-0.1118
0.0009
0.0660
0.0159
0.0203
0.0252
0.0094
0.0120
0.0479
0.0114
0.0441
0.0237
0.0741
0.0051
0.0206
-0.0059
0.0166
0.0320
0.0100
0.0099
0.1125
0.0024
0.0422
0.0010
0.0003
0.0698
0.0012
0.0375
0.0294
0.0447
0.0079
0.0403
0.0332
2010
0.0633
-0.0270
0.0136
0.0315
0.0275
0.0406
0.0334
0.0105
0.0762
0.0565
0.0105
0.0768
0.0297
0.0804
0.0186
0.0475
-0.0032
0.0391
0.0325
0.0190
0.0178
0.1382
0.0036
0.0695
0.0040
-0.0072
0.0220
-0.0009
0.0380
0.0385
0.0360
0.0485
0.0508
0.0453
2011
0.1003
-0.1023
0.0258
0.0864
0.0429
0.0391
0.0565
0.0155
0.0259
0.0815
0.0042
0.1007
0.0363
0.0849
0.0583
0.0926
0.0092
0.1262
0.0318
0.0382
0.0447
0.1231
0.0617
0.0659
-0.1027
0.0056
0.0209
0.0141
0.0480
0.0299
0.0054
0.0947
0.0651
0.0470
2012
0.1111
-0.0924
0.0359
0.0392
0.0565
0.0538
0.0619
0.0421
0.0329
0.0930
-0.0723
0.0715
0.0430
0.0856
0.0537
0.0685
0.0039
0.1437
0.0532
0.0567
0.0384
0.0516
0.0585
0.1013
0.0126
0.0290
0.0195
0.0176
0.0728
0.0271
0.0270
0.1521
0.0880
0.0462
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
103
Lampiran 5
Data Leverage tahun 2008 – 2012
No
Kode
Saham
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
DER
2008
0.7373
0.8078
1.6000
0.7448
0.3771
0.0810
0.4416
3.3452
0.8258
0.8111
0.6952
2.0917
1.6368
0.7476
0.8584
2.6202
0.1164
1.9641
1.5393
0.7729
0.2640
2.5134
0.1747
2.4622
0.1033
0.0080
1.8846
0.5035
1.3092
7.7454
0.5930
2.0051
2.0047
3.1084
2009
0.8430
0.9601
0.2191
0.5812
0.3428
0.0655
0.4584
3.8275
0.8258
1.7866
1.2481
1.9247
1.3320
0.8671
0.9850
2.1987
0.1492
2.1117
1.3993
0.6965
0.1965
1.4723
0.2536
1.9390
0.0472
0.0780
0.9567
0.5188
1.5925
6.6857
0.6297
1.7622
1.6216
2.6517
2010
1.0739
1.0358
0.1681
1.0455
0.4335
0.0754
0.5976
2.4667
0.2725
0.5520
0.8206
1.7999
0.9700
1.0965
0.9966
1.8265
0.0821
1.9623
1.0345
0.8263
0.4104
0.8842
0.2863
1.2686
0.0711
0.0085
0.5791
0.2375
1.8609
4.7148
1.0185
1.6442
1.7713
2.4253
2011
1.1557
1.6559
1.5145
1.3543
0.5070
0.1962
0.8107
0.8293
0.4983
0.4557
0.6243
1.8090
0.8973
1.1493
0.5985
1.0865
0.0871
1.4858
0.9406
1.0314
0.2638
0.4697
0.4156
1.4207
0.0834
0.5736
0.3351
0.1940
2.2696
5.1724
0.5477
1.4459
1.8163
2.7501
2012
1.3133
1.1071
0.2778
0.5685
0.7715
0.4877
0.9996
0.5129
0.5419
0.2786
0.6625
0.3509
2.5954
1.2500
0.7804
0.8867
0.1122
1.3053
1.1682
1.0628
0.2279
0.4276
0.4196
1.4137
0.0771
0.7823
0.3397
0.2475
1.8507
5.6661
0.7452
1.9076
1.9243
2.8895
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
104
Lampiran 6
Data Ukuran Perusahaan tahun 2008 – 2012
No
Kode
Saham
TOTAL ASSET (dalam milyaran rupiah)
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
3056.00
3559.96
4587.99
6007.55
10.95
2
BIPP
Bhuwanata Indah Permai TBk
216.88
195.07
191.37
197.34
178.40
3
BKSL
Sentul City Tbk
2543.18
2784.02
4814.32
5290.38
6154.23
4
COWL
Cowell Development Tbk
207.45
207.51
266.94
385.68
1778.43
5
CTRA
Ciputra Development Tbk
8108.44
8553.95
9378.34
11524.87
15023.39
6
CTRP
Ciputra Property Tbk
3625.08
3651.89
3823.46
4314.65
5933.87
7
CTRS
Ciputra Surya Tbk
2159.22
2268.63
2609.23
3529.03
4428.21
8
DART
Duta Anggada Realty Tbk
2774.51
3213.32
2561.93
4103.89
4.29
9
DILD
Intilland Development Tbk
2140.13
2140.13
4599.24
5691.91
6091.75
10
DUTI
Duta Pertiwi Tbk
4513.53
4429.50
4723.37
5188.19
6592.25
11
ELTY
Bakrieland development Tbk
8334.99
11592.63
17064.20
17707.95
15235.63
12
GMTD
Goa Makassar Tourism development Tbk
287.04
305.64
358.99
487.19
900.60
13
GPRA
Perdana Gapura Prima Tbk
1409.10
1323.19
1184.69
1236.26
1310.25
14
JRPT
Jaya Real Property Tbk
2.21
2.59
3295.72
4.08
5.00
15
KIJA
Kawasan Industri Jababeka Tbk
2961.05
3194.00
3335.86
5597.36
7077.82
16
LAMI
Lamicitra Nusantara Tbk
0.64
0.61
604.53
0.59
0.61
17
LCGP
Laguna Cipta griya Tbk
184.60
181.90
170.70
169.80
173.80
18
LPCK
Lippo Cikarang Tbk
1401.41
1551.02
1670.03
2041.96
2832.00
19
LPKR
Lippo Karawaci Tbk
11787.78
12127.64
16155.38
18259.17
24869.30
20
MDLN
Modernland realty Tbk
1846.26
236.42
2032.64
2410.40
4591.92
21
MTSM
Metro Realty Tbk
95.56
97.91
110.80
106.38
108.48
22
OMRE
Indonesia Prima Property Tbk
771.69
744.87
767.52
738.22
774.04
23
PUDP
Pudjiati Prestige Tbk
244.09
266.02
285.28
340.75
361.18
24
PWON
Pakuwon jati Tbk
3.56
3.48
3.94
5.74
7.57
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
118.30
119.18
117.30
135.94
152.81
26
RODA
Pikko Land developmet Tbk
1494.42
1494.42
1317.11
2231.73
2442.06
27
SCBD
Dayanasa Arthatama Tbk
28
SMDM
Suryamas Dutamakmur Tbk
29
SMRA
30
4.08
3.80
3.48
3.48
3.56
2031.55
2048.24
2063.05
2.45
2.64
Summarecon Agung Tbk
3.63
4.46
6.14
8.10
10.88
ADHI
Adhi Karya (Persero) Tbk
81.48
5629.45
4927.70
6112.95
7872.07
31
DGIK
Duta Graha Indah Tbk
60.84
1494.79
1959.24
1485.58
1757.96
32
SSIA
Surya Semesta internusa Tbk
2251.37
2235.44
2382.64
2937.94
4854.63
33
TOTL
Total Bangun Persada Tbk
1337.63
1289.55
1589.35
1897.42
2064.07
34
WIKA
Wijaya Karya (persero) Tbk
5.77
5.70
6.29
8.32
10.95
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
105
Lampiran 7
Data Struktur Kepemilikan tahun 2008 – 2012
Struktur Kepemilikan (dalam ratusan juta
rupiah)
2008
2009
2010
2011
2012
No
Kode
Saham
1
ASRI
Alam sutera realty Tbk
BIPP
Bhuwanata Indah Permai TBk
6.14
3
BSDE
Bukit Serpong Damai Tbk
98.42
4
COWL
Cowell Development Tbk
4.99
5
CTRA
Ciputra Development Tbk
6
CTRP
7
8
9
Nama Emiten
134.19
88.46
6.14
6.14
7.76
10.40
98.42
129.26
129.26
129.26
4.99
4.99
4.99
46.15
30.56
29.34
12.25
12.25
12.25
Ciputra Property Tbk
31.40
31.91
33.65
34.53
34.53
CTRS
Ciputra Surya Tbk
10.68
12.40
12.40
12.40
12.40
DART
Duta Anggada Realty Tbk
25.11
25.11
0.05
24.99
28.17
DILD
Intilland Development Tbk
26.89
26.89
62.97
51.40
43.68
10
DUTI
Duta Pertiwi Tbk
15.85
15.85
15.78
15.78
16.38
11
ELTY
Bakrieland development Tbk
82.28
70.87
7.79
49.65
28.69
12
GMTD
Goa Makassar Tourism development Tbk
0.64
0.64
0.66
0.66
0.66
13
GPRA
Perdana Gapura Prima Tbk
27.39
4.89
21.59
22.23
36.24
14
JRPT
Jaya Real Property Tbk
20.89
14.09
20.89
20.89
20.89
15
KIJA
Kawasan Industri Jababeka Tbk
8.88
8.88
8.07
46.49
34.73
16
LAMI
Lamicitra Nusantara Tbk
10.67
10.67
10.67
10.67
10.67
17
LCGP
Laguna Cipta griya Tbk
10.44
6.33
6.33
5.98
0.12
18
LPCK
Lippo Cikarang Tbk
3.98
3.39
2.94
2.94
2.94
19
LPKR
Lippo Karawaci Tbk
52.39
124.27
40.47
41.27
41.27
20
MDLN
Modernland realty Tbk
12.97
12.97
19.92
17.18
25.79
21
MTSM
Metro Realty Tbk
0.00
0.89
0.47
1.88
1.88
22
OMRE
Indonesia Prima Property Tbk
15.78
15.78
15.78
15.78
15.78
23
PUDP
Pudjiati Prestige Tbk
1.25
1.67
1.67
1.67
1.84
24
PWON
Pakuwon jati Tbk
82.80
82.80
82.80
102.03
338.90
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
1.44
1.16
2.11
0.79
0.63
26
RODA
Pikko Land developmet Tbk
91.65
91.65
91.65
92.84
92.84
27
SCBD
Dayanasa Arthatama Tbk
27.38
27.38
27.38
27.38
27.38
28
SMDM
Suryamas Dutamakmur Tbk
34.89
34.89
34.89
34.89
34.89
29
SMRA
Summarecon Agung Tbk
27.40
20.94
26.42
26.03
26.52
30
ADHI
Adhi Karya (Persero) Tbk
10.19
10.19
10.09
10.09
10.09
31
DGIK
Duta Graha Indah Tbk
1.60
35.69
35.69
35.69
35.53
32
SSIA
Surya Semesta internusa Tbk
7.11
-3.50
6.15
17.95
15.74
33
TOTL
Total Bangun Persada Tbk
15.54
15.54
19.27
19.27
19.27
34
WIKA
Wijaya Karya (persero) Tbk
43.80
40.00
40.00
40.00
40.00
2
134.19
93.99
92.34
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106
Lampiran 8
Data Kualitas KAP tahun 2008 – 2012
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
29
30
31
32
33
34
Kode
Saham
Nama Emiten
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Alam sutera realty Tbk
Bhuwanata Indah Permai Tbk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
2008
2009
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
1
1
0
0
1
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
1
1
0
0
1
0
0
KUALITAS KAP
2010
2011
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
1
1
0
0
0
0
0
0
1
0
1
1
0
0
0
0
1
0
0
0
0
0
2012
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
1
0
0
0
0
0
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Universitas Sumatera Utara
107
Lampiran 9
Data Komite Audit tahun 2008 – 2012
No
Kode
Saham
Komite Audit
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
4
3
3
3
4
2
BIPP
Bhuwanata Indah Permai Tbk
4
4
4
4
6
3
BKSL
Sentul City Tbk
4
4
4
4
4
4
COWL
Cowell Development Tbk
3
3
3
3
3
5
CTRA
Ciputra Development Tbk
5
5
5
5
4
6
CTRP
Ciputra Property Tbk
6
4
6
6
4
7
CTRS
Ciputra Surya Tbk
6
6
4
4
4
8
DART
Duta Anggada Realty Tbk
4
4
6
6
6
9
DILD
Intilland Development Tbk
6
6
5
4
3
10
DUTI
Duta Pertiwi Tbk
3
5
5
4
4
11
ELTY
Bakrieland development Tbk
4
4
4
4
4
12
GMTD
Goa Makassar Tourism development Tbk
6
6
6
6
4
13
GPRA
Perdana Gapura Prima Tbk
4
4
3
2
2
14
JRPT
Jaya Real Property Tbk
4
4
4
4
4
15
KIJA
Kawasan Industri Jababeka Tbk
3
3
3
3
3
16
LAMI
Lamicitra Nusantara Tbk
3
3
3
3
3
17
LCGP
Laguna Cipta griya Tbk
3
3
3
3
3
18
LPCK
Lippo Cikarang Tbk
5
5
5
5
5
19
LPKR
Lippo Karawaci Tbk
8
8
8
7
7
20
MDLN
Modernland realty Tbk
3
3
4
4
4
21
MTSM
Metro Realty Tbk
4
4
4
4
4
22
OMRE
Indonesia Prima Property Tbk
3
4
4
5
5
23
PUDP
Pudjiati Prestige Tbk
3
3
3
3
3
24
PWON
Pakuwon jati Tbk
3
3
4
4
4
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
3
3
26
RODA
Pikko Land developmet Tbk
4
3
4
3
3
27
SCBD
Dayanasa Arthatama Tbk
3
3
3
3
3
28
SMDM
Suryamas Dutamakmur Tbk
3
3
3
3
3
29
SMRA
Summarecon Agung Tbk
4
3
3
3
3
30
ADHI
Adhi Karya (Persero) Tbk
4
4
4
4
4
31
DGIK
Duta Graha Indah Tbk
3
3
3
3
3
32
SSIA
Surya Semesta internusa Tbk
4
4
4
4
5
33
TOTL
Total Bangun Persada Tbk
4
4
4
4
4
34
WIKA
Wijaya Karya (persero) Tbk
4
6
4
4
6
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Universitas Sumatera Utara
108
Lampiran 10
Data Dewan Komisaris Independen tahun 2008 – 2012
No
Kode
Saham
DKI
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
2
2
2
2
2
2
BIPP
Bhuwanata Indah Permai TBk
2
2
2
2
1
3
BKSL
Sentul City Tbk
2
2
3
3
3
4
COWL
Cowell Development Tbk
1
1
1
1
1
5
CTRA
Ciputra Development Tbk
3
3
3
3
2
6
CTRP
Ciputra Property Tbk
2
2
2
2
2
7
CTRS
Ciputra Surya Tbk
2
2
2
2
2
8
DART
Duta Anggada Realty Tbk
2
2
1
1
1
9
DILD
Intilland Development Tbk
1
1
3
2
2
10
DUTI
Duta Pertiwi Tbk
3
3
2
2
2
11
ELTY
Bakrieland development Tbk
2
2
2
2
2
12
GMTD
Goa Makassar Tourism development Tbk
3
3
4
2
2
13
GPRA
Perdana Gapura Prima Tbk
2
2
2
1
1
14
JRPT
Jaya Real Property Tbk
2
2
2
2
2
15
KIJA
Kawasan Industri Jababeka Tbk
1
0
0
0
0
16
LAMI
Lamicitra Nusantara Tbk
1
1
1
1
1
17
LCGP
Laguna Cipta griya Tbk
1
0
1
1
1
18
LPCK
Lippo Cikarang Tbk
3
3
3
3
3
19
LPKR
Lippo Karawaci Tbk
7
7
5
4
5
20
MDLN
Modernland realty Tbk
1
1
2
2
2
21
MTSM
Metro Realty Tbk
2
2
2
2
2
22
OMRE
Indonesia Prima Property Tbk
1
2
3
3
3
23
PUDP
Pudjiati Prestige Tbk
1
1
1
1
1
24
PWON
Pakuwon jati Tbk
3
1
2
2
1
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
1
1
1
1
1
26
RODA
Pikko Land developmet Tbk
2
1
2
1
1
27
SCBD
Dayanasa Arthatama Tbk
0
0
1
1
1
28
SMDM
Suryamas Dutamakmur Tbk
0
0
0
0
0
29
SMRA
Summarecon Agung Tbk
2
2
2
2
2
30
ADHI
Adhi Karya (Persero) Tbk
2
1
2
2
2
31
DGIK
Duta Graha Indah Tbk
1
2
1
2
1
32
SSIA
Surya Semesta internusa Tbk
2
2
0
2
2
33
TOTL
Total Bangun Persada Tbk
3
3
2
2
2
34
WIKA
Wijaya Karya (persero) Tbk
2
2
2
2
2
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Universitas Sumatera Utara
109
Lampiran 11
UJI ASUMSI KLASIK SEBELUM TRANSFORMASI
Regression
Model Summaryb
Model
R
Adjusted R
Square
R Square
Std. Error of the
Estimate
Durbin-Watson
1
.424a
.180
.144
24.19852
1.415
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
20804.945
7
2972.135
Residual
94862.049
162
585.568
F
Sig.
5.076
.000a
Total
115666.994
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
Coefficientsa
Unstandardized
Coefficients
Model
1 (Constant)
B
Std. Error
Standardized
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
104.663
7.597
13.777
.000
ROA
-94.678
35.380
-.193 -2.676
.008
.977
1.024
DER
-1.281
1.642
-.056
-.781
.436
.971
1.030
TotAss
.001
.001
.105
1.276
.204
.751
1.331
Outsider
.072
.048
.109
1.496
.137
.952
1.051
7.462
4.417
.121
1.689
.093
.981
1.019
KomAud
-4.441
2.361
-.193 -1.881
.062
.480
2.084
KomInd
-4.447
2.565
-.183 -1.734
.085
.453
2.210
KAP
a. Dependent Variable: TepatWaktu
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110
Coefficient Correlationsa
KomIn
d
Model
1 Correlations
KomInd
Outsider
ROA
DER
Kom
Aud
TotAss
1.000
.092
-.114
-.084
-.117
-.242 -.632
.092
1.000
-.078
.011
-.020
.032 -.117
Outsider
-.114
-.078
1.000
-.066
.071
ROA
-.084
.011
-.066
1.000
-.013
.032 -.019
DER
-.117
-.020
.071
-.013
1.000
.074 -.007
TotAss
-.242
.032
-.117
.032
.074
1.000 -.170
KomAud
-.632
-.117
.110
-.019
-.007
-.170 1.000
KomInd
6.578
1.046
-.014
-7.618
-.492
.000 -3.824
KAP
1.046
19.512
-.017
1.671
Outsider
-.014
-.017
.002
-.112
ROA
-7.618
1.671
DER
-.492
-.145
KAP
Covariances
KAP
TotAss
.006
KomAud
-3.824
a. Dependent Variable: TepatWaktu
-1.217
.110
-.145 7.420E-5 -1.217
.006 -2.946E-6
-.112 1.252E3
-.775
-.775
.000 7.420E-5 -2.946E-6
-.117
.012
.001 -1.560
2.695 6.378E-5 -.026
.001 6.378E-5 2.739E-7
.012
-1.560
-.026
.000
.000 5.573
Collinearity Diagnosticsa
Variance Proportions
Dimensi Eigen Condition
Model on
value Index
(Constant)
1
ROA
DER
TotAss
Outsider
KAP
KomAud
KomInd
1
4.901
1.000
.00
.01
.01
.01
.01
.01
.00
.00
2
.784
2.500
.00
.04
.00
.09
.00
.76
.00
.00
3
.698
2.650
.00
.71
.01
.19
.01
.00
.00
.00
4
.624
2.803
.00
.08
.30
.02
.40
.03
.00
.00
5
.541
3.010
.00
.11
.08
.28
.46
.13
.00
.00
6
.308
3.990
.03
.04
.58
.26
.07
.03
.02
.04
7
.121
6.364
.17
.00
.01
.13
.01
.02
.01
.58
8
.023
14.682
.80
.00
.01
.02
.03
.01
.97
.37
a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
44.8521
111.9646
80.0059
11.09532
170
-3.168
2.880
.000
1.000
170
2.294
15.721
4.868
1.969
170
46.8972
124.2902
80.1015
11.55320
170
-5.03610E1
88.90710
.00000
23.69206
170
Std. Residual
-2.081
3.674
.000
.979
170
Stud. Residual
-2.108
3.711
-.002
1.002
170
-5.16527E1
90.68142
-.09567
24.84646
170
-2.131
3.867
.003
1.017
170
Mahal. Distance
.525
70.331
6.959
8.085
170
Cook's Distance
.000
.119
.006
.017
170
Centered Leverage Value
.003
.416
.041
.048
170
Std. Predicted Value
Standard Error of Predicted Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: TepatWaktu
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111
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
170
.0000000
23.69206407
.144
.144
-.082
1.884
.002
Universitas Sumatera Utara
112
Lampiran 12
UJI ASUMSI KLASIK SETELAH TRANSFORMASI
Regression
Model Summaryb
Model
R
Adjusted R
Square
R Square
Std. Error of the
Estimate
Durbin-Watson
1
.497a
.247
.215
.31748
1.189
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
ANOVAb
Model
1
Sum of Squares
Regression
Residual
df
Mean Square
F
5.365
7
.766
16.328
162
.101
Sig.
.000a
7.604
Total
21.693
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
Coefficientsa
Unstandardized
Coefficients
Beta
Collinearity Statistics
Model
B
1 (Constant)
6.586
.675
9.763
.000
ROA
-1.974
.931
-.147 -2.120
.036
.966
1.035
DER
-.120
.074
-.115 -1.630
.105
.931
1.074
TotAss
.009
.010
.064
.870
.386
.865
1.156
Outsider
.059
.022
.187 2.689
.008
.960
1.041
KAP
.137
.058
.162 2.343
.020
.967
1.034
-.488
.172
-.261 -2.836
.005
.550
1.819
KomInd
-.163
.104
a. Dependent Variable: TepatWaktu
-.145 -1.565
.119
.544
1.837
KomAud
Std. Error
Standardized
Coefficients
t
Sig.
Tolerance
VIF
Universitas Sumatera Utara
113
Coefficient Correlationsa
Model
KomInd
1 Correlations KomInd
KAP
Outsider ROA
1.000
.088
.088
Outsider
DER
TotAss
KomAud
-.075 -.071
-.160
-.123
-.602
1.000
-.138
.028
-.039
.035
-.117
-.075
-.138
1.000 -.073
-.027
-.090
.070
ROA
-.071
.028
-.073 1.000
-.056
-.019
-.041
DER
-.160
-.039
-.027 -.056
1.000
.155
-.034
TotAss
-.123
.035
-.090 -.019
.155
1.000
-.180
KomAud
-.602
-.117
.070 -.041
-.034
-.180
1.000
.011
.001
.000 -.007
-.001
.000
-.011
KAP
.001
.003
.000
.000
2.046E-5
-.001
Outsider
.000
.000
.000 -.001 -4.366E-5 -1.974E-5
.000
ROA
-.007
.002
.868
-.004
.000
-.007
DER
-.001
.000 -4.366E-5 -.004
.005
.000
.000
.000
.000
.000
.000
.000 -.007
.000
.000
.030
KAP
Covariances KomInd
TotAss
-.001
.000 2.046E-5 -1.974E-5
KomAud
-.011
-.001
.002
a. Dependent Variable: TepatWaktu
Collinearity Diagnosticsa
Variance Proportions
Mode Dimensi Eigen Condition
l
on
value Index
(Constant)
1
ROA
DER
TotAss
Outsider
KAP
KomAud
KomInd
1
6.876
1.000
.00
.00
.00
.00
.00
.00
.00
.00
2
.733
3.063
.00
.00
.00
.00
.00
.96
.00
.00
3
.147
6.833
.00
.00
.32
.50
.00
.00
.00
.00
4
.122
7.496
.00
.00
.08
.06
.86
.02
.00
.01
5
.070
9.934
.00
.00
.60
.40
.08
.00
.01
.06
6
.045
12.329
.00
.00
.00
.01
.05
.00
.00
.56
7
.005
35.971
.02
.03
.00
.02
.02
.01
.97
.35
8
.001
100.120
.97
.96
.00
.00
.00
.00
.02
.02
a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
3.8222
4.7727
4.3239
.17818
170
Std. Predicted Value
-2.816
2.519
.000
1.000
170
.032
.173
.067
.018
170
3.8204
4.9072
4.3249
.18173
170
-.92100
.89509
.00000
.31083
170
Std. Residual
-2.901
2.819
.000
.979
170
Stud. Residual
-2.942
2.864
-.001
1.002
170
-.94716
.92343
-.00099
.32560
170
-3.014
2.930
-.002
1.011
170
Mahal. Distance
.704
49.154
6.959
4.927
170
Cook's Distance
.000
.106
.006
.013
170
Centered Leverage Value
.004
.291
.041
.029
170
Standard Error of Predicted Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: TepatWaktu
Universitas Sumatera Utara
114
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
170
.0000000
.31083323
.093
.070
-.093
1.207
.109
a. Test distribution is Normal.
Universitas Sumatera Utara
115
Universitas Sumatera Utara
Lampiran 1
Waktu Penelitian
No
Kegiatan
1
Penyusun
an dan
pengajuan
proposal
2
Bimbinga
n Proposal
Kolokium
Bimbinga
n tesis
Seminar
hasil
Sidang
akhir tesis
2013 – 2014
Juni
3
4
5
6
Juli
Agustus
Sept
Okt
Nov
Des
Jan
Universitas Sumatera Utara
100
Lampiran 2
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
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
Daftar Populasi dan Sampel Perusahaan Real Estate dan Property Tahun 2008 - 2012
Kriteria Sampel
Kode
Nama Emiten
Sampel
Saham
1
2
3
APLN
Agung podomoro land Tbk
√
√
x
ASRI
Alam sutera realty Tbk
√
√
√
1
BAPA
bekasi Asri pemula Tbk
√
x
√
BCIP
Bumi Citra Permai Tbk
√
x
√
BEST
Bekasi Fajar Industrial Estate Tbk
√
√
x
BIPP
Bhuwanata Indah Permai TBk
√
√
√
2
BKDP
Bukit Dharmo Property Tbk
√
x
√
BKSL
Sentul City Tbk
√
√
√
3
BSDE
Bukit Serpong Damai Tbk
√
x
√
COWL
Cowell Development Tbk
√
√
√
4
CTRA
Ciputra Development Tbk
√
√
√
5
CTRP
Ciputra Property Tbk
√
√
√
6
CTRS
Ciputra Surya Tbk
√
√
√
7
DART
Duta Anggada Realty Tbk
√
√
√
8
DILD
Intilland Development Tbk
√
√
√
9
DUTI
Duta Pertiwi Tbk
√
√
√
10
ELTY
Bakrieland development Tbk
√
√
√
11
EMDE
Megapolitan Developmetn Tbk
√
√
x
FMII
Fortune Mate Indonesia Tbk
√
√
x
GAMA
Gading Development Tbk
√
√
x
GMTD
Goa Makassar Tourism development Tbk
√
√
√
12
GPRA
Perdana Gapura Prima Tbk
√
√
√
13
JRPT
Jaya Real Property Tbk
√
√
√
14
KIJA
Kawasan Industri Jababeka Tbk
√
√
√
15
KPIG
Global Land and Development Tbk
√
x
x
LAMI
Lamicitra Nusantara Tbk
√
√
√
16
LCGP
Laguna Cipta griya Tbk
√
√
√
17
LPCK
Lippo Cikarang Tbk
√
√
√
18
LPKR
Lippo Karawaci Tbk
√
√
√
19
MDLN
Modernland realty Tbk
√
√
√
20
MKPI
Metropolitan Kenjtana Tbk
√
√
x
MTLA
Metropolitan Land Tbk
√
√
x
MTSM
Metro Realty Tbk
√
√
√
21
NIRO
Nirvana Development Tbk
√
√
x
OMRE
Indonesia Prima Property Tbk
√
√
√
22
PLIN
Plaza Indonesia realty Tbk
√
√
x
PUDP
Pudjiati Prestige Tbk
√
√
√
23
PWON
Pakuwon jati Tbk
√
√
√
24
PWSI
PT Panca wirasakti Tbk
√
x
x
RBMS
Ristia Bintang Mahkota Sejati Tbk
√
√
√
25
RDTX
Roda Vivatex Tbk
√
√
x
RODA
Pikko Land developmet Tbk
√
√
√
26
SCBD
Dayanasa Arthatama Tbk
√
√
√
27
SIIP
Surya Inti Permata Tbk
√
x
x
SMDM
Suryamas Dutamakmur Tbk
√
√
√
28
SMRA
Summarecon Agung Tbk
√
√
√
29
ACST
Acset Indonusa Tbk
√
√
x
ADHI
Adhi Karya (Persero) Tbk
√
√
√
30
DGIK
Duta Graha Indah Tbk
√
√
√
31
NRCA
Nusa Raya Cipta Tbk
√
√
x
PTPP
Pembangunan Perumanhan (Persero) Tbk
√
√
x
SSIA
Surya Semesta internusa Tbk
√
√
√
32
TOTL
Total Bangun Persada Tbk
√
√
√
33
WIKA
Wijaya Karya (persero) Tbk
√
√
√
34
WSKT
Waskita Karya (persero) Tbk
√
√
x
-
Sumber: www.idx.co.id
Universitas Sumatera Utara
101
Lampiran 3
Data Ketepatan Waktu Penyampaian Laporan keuangan tahun 2008 – 2012
No
Kode
Saham
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
2008
88
89
140
69
77
71
75
107
92
58
75
28
86
69
112
33
104
23
33
146
114
79
64
79
77
114
77
107
78
107
70
84
84
89
Ketepatan Waktu
2009
2010
2011
89
87
64
112
84
120
84
83
81
64
74
81
78
81
86
78
80
85
78
80
85
69
76
75
91
80
85
34
35
46
165
80
88
28
24
47
89
115
81
60
70
71
56
82
89
76
84
83
88
87
78
29
25
40
29
25
48
181
136
117
151
88
163
77
82
85
60
75
60
81
81
87
71
56
78
88
146
78
68
70
71
89
97
88
76
75
68
85
73
75
60
62
78
84
84
71
50
145
75
88
77
79
2012
70
60
84
74
77
77
77
74
84
44
152
81
81
67
86
117
84
81
84
70
86
84
77
85
79
77
67
86
74
64
79
59
77
74
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
102
Lampiran 4
Data Profitabilitas tahun 2008 – 2012
No
Kode
Saham
Nama Emiten
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
ROA
2008
2009
0.0193
-0.2005
0.0010
0.0319
0.0249
0.0517
0.0668
0.0363
0.0066
0.0089
0.0326
0.0280
0.0081
0.0668
-0.0211
0.0145
-0.0039
0.0101
0.0315
0.0013
-0.0116
-0.0512
0.0162
-0.2526
0.0082
-0.0070
-0.0237
-0.0084
0.0259
0.0159
0.0441
-0.0052
0.0130
0.0270
0.0264
-0.1118
0.0009
0.0660
0.0159
0.0203
0.0252
0.0094
0.0120
0.0479
0.0114
0.0441
0.0237
0.0741
0.0051
0.0206
-0.0059
0.0166
0.0320
0.0100
0.0099
0.1125
0.0024
0.0422
0.0010
0.0003
0.0698
0.0012
0.0375
0.0294
0.0447
0.0079
0.0403
0.0332
2010
0.0633
-0.0270
0.0136
0.0315
0.0275
0.0406
0.0334
0.0105
0.0762
0.0565
0.0105
0.0768
0.0297
0.0804
0.0186
0.0475
-0.0032
0.0391
0.0325
0.0190
0.0178
0.1382
0.0036
0.0695
0.0040
-0.0072
0.0220
-0.0009
0.0380
0.0385
0.0360
0.0485
0.0508
0.0453
2011
0.1003
-0.1023
0.0258
0.0864
0.0429
0.0391
0.0565
0.0155
0.0259
0.0815
0.0042
0.1007
0.0363
0.0849
0.0583
0.0926
0.0092
0.1262
0.0318
0.0382
0.0447
0.1231
0.0617
0.0659
-0.1027
0.0056
0.0209
0.0141
0.0480
0.0299
0.0054
0.0947
0.0651
0.0470
2012
0.1111
-0.0924
0.0359
0.0392
0.0565
0.0538
0.0619
0.0421
0.0329
0.0930
-0.0723
0.0715
0.0430
0.0856
0.0537
0.0685
0.0039
0.1437
0.0532
0.0567
0.0384
0.0516
0.0585
0.1013
0.0126
0.0290
0.0195
0.0176
0.0728
0.0271
0.0270
0.1521
0.0880
0.0462
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
103
Lampiran 5
Data Leverage tahun 2008 – 2012
No
Kode
Saham
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
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
DER
2008
0.7373
0.8078
1.6000
0.7448
0.3771
0.0810
0.4416
3.3452
0.8258
0.8111
0.6952
2.0917
1.6368
0.7476
0.8584
2.6202
0.1164
1.9641
1.5393
0.7729
0.2640
2.5134
0.1747
2.4622
0.1033
0.0080
1.8846
0.5035
1.3092
7.7454
0.5930
2.0051
2.0047
3.1084
2009
0.8430
0.9601
0.2191
0.5812
0.3428
0.0655
0.4584
3.8275
0.8258
1.7866
1.2481
1.9247
1.3320
0.8671
0.9850
2.1987
0.1492
2.1117
1.3993
0.6965
0.1965
1.4723
0.2536
1.9390
0.0472
0.0780
0.9567
0.5188
1.5925
6.6857
0.6297
1.7622
1.6216
2.6517
2010
1.0739
1.0358
0.1681
1.0455
0.4335
0.0754
0.5976
2.4667
0.2725
0.5520
0.8206
1.7999
0.9700
1.0965
0.9966
1.8265
0.0821
1.9623
1.0345
0.8263
0.4104
0.8842
0.2863
1.2686
0.0711
0.0085
0.5791
0.2375
1.8609
4.7148
1.0185
1.6442
1.7713
2.4253
2011
1.1557
1.6559
1.5145
1.3543
0.5070
0.1962
0.8107
0.8293
0.4983
0.4557
0.6243
1.8090
0.8973
1.1493
0.5985
1.0865
0.0871
1.4858
0.9406
1.0314
0.2638
0.4697
0.4156
1.4207
0.0834
0.5736
0.3351
0.1940
2.2696
5.1724
0.5477
1.4459
1.8163
2.7501
2012
1.3133
1.1071
0.2778
0.5685
0.7715
0.4877
0.9996
0.5129
0.5419
0.2786
0.6625
0.3509
2.5954
1.2500
0.7804
0.8867
0.1122
1.3053
1.1682
1.0628
0.2279
0.4276
0.4196
1.4137
0.0771
0.7823
0.3397
0.2475
1.8507
5.6661
0.7452
1.9076
1.9243
2.8895
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
104
Lampiran 6
Data Ukuran Perusahaan tahun 2008 – 2012
No
Kode
Saham
TOTAL ASSET (dalam milyaran rupiah)
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
3056.00
3559.96
4587.99
6007.55
10.95
2
BIPP
Bhuwanata Indah Permai TBk
216.88
195.07
191.37
197.34
178.40
3
BKSL
Sentul City Tbk
2543.18
2784.02
4814.32
5290.38
6154.23
4
COWL
Cowell Development Tbk
207.45
207.51
266.94
385.68
1778.43
5
CTRA
Ciputra Development Tbk
8108.44
8553.95
9378.34
11524.87
15023.39
6
CTRP
Ciputra Property Tbk
3625.08
3651.89
3823.46
4314.65
5933.87
7
CTRS
Ciputra Surya Tbk
2159.22
2268.63
2609.23
3529.03
4428.21
8
DART
Duta Anggada Realty Tbk
2774.51
3213.32
2561.93
4103.89
4.29
9
DILD
Intilland Development Tbk
2140.13
2140.13
4599.24
5691.91
6091.75
10
DUTI
Duta Pertiwi Tbk
4513.53
4429.50
4723.37
5188.19
6592.25
11
ELTY
Bakrieland development Tbk
8334.99
11592.63
17064.20
17707.95
15235.63
12
GMTD
Goa Makassar Tourism development Tbk
287.04
305.64
358.99
487.19
900.60
13
GPRA
Perdana Gapura Prima Tbk
1409.10
1323.19
1184.69
1236.26
1310.25
14
JRPT
Jaya Real Property Tbk
2.21
2.59
3295.72
4.08
5.00
15
KIJA
Kawasan Industri Jababeka Tbk
2961.05
3194.00
3335.86
5597.36
7077.82
16
LAMI
Lamicitra Nusantara Tbk
0.64
0.61
604.53
0.59
0.61
17
LCGP
Laguna Cipta griya Tbk
184.60
181.90
170.70
169.80
173.80
18
LPCK
Lippo Cikarang Tbk
1401.41
1551.02
1670.03
2041.96
2832.00
19
LPKR
Lippo Karawaci Tbk
11787.78
12127.64
16155.38
18259.17
24869.30
20
MDLN
Modernland realty Tbk
1846.26
236.42
2032.64
2410.40
4591.92
21
MTSM
Metro Realty Tbk
95.56
97.91
110.80
106.38
108.48
22
OMRE
Indonesia Prima Property Tbk
771.69
744.87
767.52
738.22
774.04
23
PUDP
Pudjiati Prestige Tbk
244.09
266.02
285.28
340.75
361.18
24
PWON
Pakuwon jati Tbk
3.56
3.48
3.94
5.74
7.57
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
118.30
119.18
117.30
135.94
152.81
26
RODA
Pikko Land developmet Tbk
1494.42
1494.42
1317.11
2231.73
2442.06
27
SCBD
Dayanasa Arthatama Tbk
28
SMDM
Suryamas Dutamakmur Tbk
29
SMRA
30
4.08
3.80
3.48
3.48
3.56
2031.55
2048.24
2063.05
2.45
2.64
Summarecon Agung Tbk
3.63
4.46
6.14
8.10
10.88
ADHI
Adhi Karya (Persero) Tbk
81.48
5629.45
4927.70
6112.95
7872.07
31
DGIK
Duta Graha Indah Tbk
60.84
1494.79
1959.24
1485.58
1757.96
32
SSIA
Surya Semesta internusa Tbk
2251.37
2235.44
2382.64
2937.94
4854.63
33
TOTL
Total Bangun Persada Tbk
1337.63
1289.55
1589.35
1897.42
2064.07
34
WIKA
Wijaya Karya (persero) Tbk
5.77
5.70
6.29
8.32
10.95
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
105
Lampiran 7
Data Struktur Kepemilikan tahun 2008 – 2012
Struktur Kepemilikan (dalam ratusan juta
rupiah)
2008
2009
2010
2011
2012
No
Kode
Saham
1
ASRI
Alam sutera realty Tbk
BIPP
Bhuwanata Indah Permai TBk
6.14
3
BSDE
Bukit Serpong Damai Tbk
98.42
4
COWL
Cowell Development Tbk
4.99
5
CTRA
Ciputra Development Tbk
6
CTRP
7
8
9
Nama Emiten
134.19
88.46
6.14
6.14
7.76
10.40
98.42
129.26
129.26
129.26
4.99
4.99
4.99
46.15
30.56
29.34
12.25
12.25
12.25
Ciputra Property Tbk
31.40
31.91
33.65
34.53
34.53
CTRS
Ciputra Surya Tbk
10.68
12.40
12.40
12.40
12.40
DART
Duta Anggada Realty Tbk
25.11
25.11
0.05
24.99
28.17
DILD
Intilland Development Tbk
26.89
26.89
62.97
51.40
43.68
10
DUTI
Duta Pertiwi Tbk
15.85
15.85
15.78
15.78
16.38
11
ELTY
Bakrieland development Tbk
82.28
70.87
7.79
49.65
28.69
12
GMTD
Goa Makassar Tourism development Tbk
0.64
0.64
0.66
0.66
0.66
13
GPRA
Perdana Gapura Prima Tbk
27.39
4.89
21.59
22.23
36.24
14
JRPT
Jaya Real Property Tbk
20.89
14.09
20.89
20.89
20.89
15
KIJA
Kawasan Industri Jababeka Tbk
8.88
8.88
8.07
46.49
34.73
16
LAMI
Lamicitra Nusantara Tbk
10.67
10.67
10.67
10.67
10.67
17
LCGP
Laguna Cipta griya Tbk
10.44
6.33
6.33
5.98
0.12
18
LPCK
Lippo Cikarang Tbk
3.98
3.39
2.94
2.94
2.94
19
LPKR
Lippo Karawaci Tbk
52.39
124.27
40.47
41.27
41.27
20
MDLN
Modernland realty Tbk
12.97
12.97
19.92
17.18
25.79
21
MTSM
Metro Realty Tbk
0.00
0.89
0.47
1.88
1.88
22
OMRE
Indonesia Prima Property Tbk
15.78
15.78
15.78
15.78
15.78
23
PUDP
Pudjiati Prestige Tbk
1.25
1.67
1.67
1.67
1.84
24
PWON
Pakuwon jati Tbk
82.80
82.80
82.80
102.03
338.90
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
1.44
1.16
2.11
0.79
0.63
26
RODA
Pikko Land developmet Tbk
91.65
91.65
91.65
92.84
92.84
27
SCBD
Dayanasa Arthatama Tbk
27.38
27.38
27.38
27.38
27.38
28
SMDM
Suryamas Dutamakmur Tbk
34.89
34.89
34.89
34.89
34.89
29
SMRA
Summarecon Agung Tbk
27.40
20.94
26.42
26.03
26.52
30
ADHI
Adhi Karya (Persero) Tbk
10.19
10.19
10.09
10.09
10.09
31
DGIK
Duta Graha Indah Tbk
1.60
35.69
35.69
35.69
35.53
32
SSIA
Surya Semesta internusa Tbk
7.11
-3.50
6.15
17.95
15.74
33
TOTL
Total Bangun Persada Tbk
15.54
15.54
19.27
19.27
19.27
34
WIKA
Wijaya Karya (persero) Tbk
43.80
40.00
40.00
40.00
40.00
2
134.19
93.99
92.34
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
106
Lampiran 8
Data Kualitas KAP tahun 2008 – 2012
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
29
30
31
32
33
34
Kode
Saham
Nama Emiten
ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA
Alam sutera realty Tbk
Bhuwanata Indah Permai Tbk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk
2008
2009
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
1
1
0
0
1
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
1
0
0
0
1
1
0
0
1
0
0
KUALITAS KAP
2010
2011
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
1
1
0
0
0
0
0
0
1
0
1
1
0
0
0
0
1
0
0
0
0
0
2012
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
1
0
0
0
0
0
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
107
Lampiran 9
Data Komite Audit tahun 2008 – 2012
No
Kode
Saham
Komite Audit
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
4
3
3
3
4
2
BIPP
Bhuwanata Indah Permai Tbk
4
4
4
4
6
3
BKSL
Sentul City Tbk
4
4
4
4
4
4
COWL
Cowell Development Tbk
3
3
3
3
3
5
CTRA
Ciputra Development Tbk
5
5
5
5
4
6
CTRP
Ciputra Property Tbk
6
4
6
6
4
7
CTRS
Ciputra Surya Tbk
6
6
4
4
4
8
DART
Duta Anggada Realty Tbk
4
4
6
6
6
9
DILD
Intilland Development Tbk
6
6
5
4
3
10
DUTI
Duta Pertiwi Tbk
3
5
5
4
4
11
ELTY
Bakrieland development Tbk
4
4
4
4
4
12
GMTD
Goa Makassar Tourism development Tbk
6
6
6
6
4
13
GPRA
Perdana Gapura Prima Tbk
4
4
3
2
2
14
JRPT
Jaya Real Property Tbk
4
4
4
4
4
15
KIJA
Kawasan Industri Jababeka Tbk
3
3
3
3
3
16
LAMI
Lamicitra Nusantara Tbk
3
3
3
3
3
17
LCGP
Laguna Cipta griya Tbk
3
3
3
3
3
18
LPCK
Lippo Cikarang Tbk
5
5
5
5
5
19
LPKR
Lippo Karawaci Tbk
8
8
8
7
7
20
MDLN
Modernland realty Tbk
3
3
4
4
4
21
MTSM
Metro Realty Tbk
4
4
4
4
4
22
OMRE
Indonesia Prima Property Tbk
3
4
4
5
5
23
PUDP
Pudjiati Prestige Tbk
3
3
3
3
3
24
PWON
Pakuwon jati Tbk
3
3
4
4
4
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
3
3
26
RODA
Pikko Land developmet Tbk
4
3
4
3
3
27
SCBD
Dayanasa Arthatama Tbk
3
3
3
3
3
28
SMDM
Suryamas Dutamakmur Tbk
3
3
3
3
3
29
SMRA
Summarecon Agung Tbk
4
3
3
3
3
30
ADHI
Adhi Karya (Persero) Tbk
4
4
4
4
4
31
DGIK
Duta Graha Indah Tbk
3
3
3
3
3
32
SSIA
Surya Semesta internusa Tbk
4
4
4
4
5
33
TOTL
Total Bangun Persada Tbk
4
4
4
4
4
34
WIKA
Wijaya Karya (persero) Tbk
4
6
4
4
6
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
108
Lampiran 10
Data Dewan Komisaris Independen tahun 2008 – 2012
No
Kode
Saham
DKI
Nama Emiten
2008
2009
2010
2011
2012
1
ASRI
Alam sutera realty Tbk
2
2
2
2
2
2
BIPP
Bhuwanata Indah Permai TBk
2
2
2
2
1
3
BKSL
Sentul City Tbk
2
2
3
3
3
4
COWL
Cowell Development Tbk
1
1
1
1
1
5
CTRA
Ciputra Development Tbk
3
3
3
3
2
6
CTRP
Ciputra Property Tbk
2
2
2
2
2
7
CTRS
Ciputra Surya Tbk
2
2
2
2
2
8
DART
Duta Anggada Realty Tbk
2
2
1
1
1
9
DILD
Intilland Development Tbk
1
1
3
2
2
10
DUTI
Duta Pertiwi Tbk
3
3
2
2
2
11
ELTY
Bakrieland development Tbk
2
2
2
2
2
12
GMTD
Goa Makassar Tourism development Tbk
3
3
4
2
2
13
GPRA
Perdana Gapura Prima Tbk
2
2
2
1
1
14
JRPT
Jaya Real Property Tbk
2
2
2
2
2
15
KIJA
Kawasan Industri Jababeka Tbk
1
0
0
0
0
16
LAMI
Lamicitra Nusantara Tbk
1
1
1
1
1
17
LCGP
Laguna Cipta griya Tbk
1
0
1
1
1
18
LPCK
Lippo Cikarang Tbk
3
3
3
3
3
19
LPKR
Lippo Karawaci Tbk
7
7
5
4
5
20
MDLN
Modernland realty Tbk
1
1
2
2
2
21
MTSM
Metro Realty Tbk
2
2
2
2
2
22
OMRE
Indonesia Prima Property Tbk
1
2
3
3
3
23
PUDP
Pudjiati Prestige Tbk
1
1
1
1
1
24
PWON
Pakuwon jati Tbk
3
1
2
2
1
25
RBMS
Ristia Bintang Mahkota Sejati Tbk
1
1
1
1
1
26
RODA
Pikko Land developmet Tbk
2
1
2
1
1
27
SCBD
Dayanasa Arthatama Tbk
0
0
1
1
1
28
SMDM
Suryamas Dutamakmur Tbk
0
0
0
0
0
29
SMRA
Summarecon Agung Tbk
2
2
2
2
2
30
ADHI
Adhi Karya (Persero) Tbk
2
1
2
2
2
31
DGIK
Duta Graha Indah Tbk
1
2
1
2
1
32
SSIA
Surya Semesta internusa Tbk
2
2
0
2
2
33
TOTL
Total Bangun Persada Tbk
3
3
2
2
2
34
WIKA
Wijaya Karya (persero) Tbk
2
2
2
2
2
Sumber: diolah dari www.idx.co.id
Universitas Sumatera Utara
109
Lampiran 11
UJI ASUMSI KLASIK SEBELUM TRANSFORMASI
Regression
Model Summaryb
Model
R
Adjusted R
Square
R Square
Std. Error of the
Estimate
Durbin-Watson
1
.424a
.180
.144
24.19852
1.415
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
20804.945
7
2972.135
Residual
94862.049
162
585.568
F
Sig.
5.076
.000a
Total
115666.994
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
Coefficientsa
Unstandardized
Coefficients
Model
1 (Constant)
B
Std. Error
Standardized
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
104.663
7.597
13.777
.000
ROA
-94.678
35.380
-.193 -2.676
.008
.977
1.024
DER
-1.281
1.642
-.056
-.781
.436
.971
1.030
TotAss
.001
.001
.105
1.276
.204
.751
1.331
Outsider
.072
.048
.109
1.496
.137
.952
1.051
7.462
4.417
.121
1.689
.093
.981
1.019
KomAud
-4.441
2.361
-.193 -1.881
.062
.480
2.084
KomInd
-4.447
2.565
-.183 -1.734
.085
.453
2.210
KAP
a. Dependent Variable: TepatWaktu
Universitas Sumatera Utara
110
Coefficient Correlationsa
KomIn
d
Model
1 Correlations
KomInd
Outsider
ROA
DER
Kom
Aud
TotAss
1.000
.092
-.114
-.084
-.117
-.242 -.632
.092
1.000
-.078
.011
-.020
.032 -.117
Outsider
-.114
-.078
1.000
-.066
.071
ROA
-.084
.011
-.066
1.000
-.013
.032 -.019
DER
-.117
-.020
.071
-.013
1.000
.074 -.007
TotAss
-.242
.032
-.117
.032
.074
1.000 -.170
KomAud
-.632
-.117
.110
-.019
-.007
-.170 1.000
KomInd
6.578
1.046
-.014
-7.618
-.492
.000 -3.824
KAP
1.046
19.512
-.017
1.671
Outsider
-.014
-.017
.002
-.112
ROA
-7.618
1.671
DER
-.492
-.145
KAP
Covariances
KAP
TotAss
.006
KomAud
-3.824
a. Dependent Variable: TepatWaktu
-1.217
.110
-.145 7.420E-5 -1.217
.006 -2.946E-6
-.112 1.252E3
-.775
-.775
.000 7.420E-5 -2.946E-6
-.117
.012
.001 -1.560
2.695 6.378E-5 -.026
.001 6.378E-5 2.739E-7
.012
-1.560
-.026
.000
.000 5.573
Collinearity Diagnosticsa
Variance Proportions
Dimensi Eigen Condition
Model on
value Index
(Constant)
1
ROA
DER
TotAss
Outsider
KAP
KomAud
KomInd
1
4.901
1.000
.00
.01
.01
.01
.01
.01
.00
.00
2
.784
2.500
.00
.04
.00
.09
.00
.76
.00
.00
3
.698
2.650
.00
.71
.01
.19
.01
.00
.00
.00
4
.624
2.803
.00
.08
.30
.02
.40
.03
.00
.00
5
.541
3.010
.00
.11
.08
.28
.46
.13
.00
.00
6
.308
3.990
.03
.04
.58
.26
.07
.03
.02
.04
7
.121
6.364
.17
.00
.01
.13
.01
.02
.01
.58
8
.023
14.682
.80
.00
.01
.02
.03
.01
.97
.37
a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
44.8521
111.9646
80.0059
11.09532
170
-3.168
2.880
.000
1.000
170
2.294
15.721
4.868
1.969
170
46.8972
124.2902
80.1015
11.55320
170
-5.03610E1
88.90710
.00000
23.69206
170
Std. Residual
-2.081
3.674
.000
.979
170
Stud. Residual
-2.108
3.711
-.002
1.002
170
-5.16527E1
90.68142
-.09567
24.84646
170
-2.131
3.867
.003
1.017
170
Mahal. Distance
.525
70.331
6.959
8.085
170
Cook's Distance
.000
.119
.006
.017
170
Centered Leverage Value
.003
.416
.041
.048
170
Std. Predicted Value
Standard Error of Predicted Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: TepatWaktu
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One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
170
.0000000
23.69206407
.144
.144
-.082
1.884
.002
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Lampiran 12
UJI ASUMSI KLASIK SETELAH TRANSFORMASI
Regression
Model Summaryb
Model
R
Adjusted R
Square
R Square
Std. Error of the
Estimate
Durbin-Watson
1
.497a
.247
.215
.31748
1.189
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
ANOVAb
Model
1
Sum of Squares
Regression
Residual
df
Mean Square
F
5.365
7
.766
16.328
162
.101
Sig.
.000a
7.604
Total
21.693
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
Coefficientsa
Unstandardized
Coefficients
Beta
Collinearity Statistics
Model
B
1 (Constant)
6.586
.675
9.763
.000
ROA
-1.974
.931
-.147 -2.120
.036
.966
1.035
DER
-.120
.074
-.115 -1.630
.105
.931
1.074
TotAss
.009
.010
.064
.870
.386
.865
1.156
Outsider
.059
.022
.187 2.689
.008
.960
1.041
KAP
.137
.058
.162 2.343
.020
.967
1.034
-.488
.172
-.261 -2.836
.005
.550
1.819
KomInd
-.163
.104
a. Dependent Variable: TepatWaktu
-.145 -1.565
.119
.544
1.837
KomAud
Std. Error
Standardized
Coefficients
t
Sig.
Tolerance
VIF
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Coefficient Correlationsa
Model
KomInd
1 Correlations KomInd
KAP
Outsider ROA
1.000
.088
.088
Outsider
DER
TotAss
KomAud
-.075 -.071
-.160
-.123
-.602
1.000
-.138
.028
-.039
.035
-.117
-.075
-.138
1.000 -.073
-.027
-.090
.070
ROA
-.071
.028
-.073 1.000
-.056
-.019
-.041
DER
-.160
-.039
-.027 -.056
1.000
.155
-.034
TotAss
-.123
.035
-.090 -.019
.155
1.000
-.180
KomAud
-.602
-.117
.070 -.041
-.034
-.180
1.000
.011
.001
.000 -.007
-.001
.000
-.011
KAP
.001
.003
.000
.000
2.046E-5
-.001
Outsider
.000
.000
.000 -.001 -4.366E-5 -1.974E-5
.000
ROA
-.007
.002
.868
-.004
.000
-.007
DER
-.001
.000 -4.366E-5 -.004
.005
.000
.000
.000
.000
.000
.000
.000 -.007
.000
.000
.030
KAP
Covariances KomInd
TotAss
-.001
.000 2.046E-5 -1.974E-5
KomAud
-.011
-.001
.002
a. Dependent Variable: TepatWaktu
Collinearity Diagnosticsa
Variance Proportions
Mode Dimensi Eigen Condition
l
on
value Index
(Constant)
1
ROA
DER
TotAss
Outsider
KAP
KomAud
KomInd
1
6.876
1.000
.00
.00
.00
.00
.00
.00
.00
.00
2
.733
3.063
.00
.00
.00
.00
.00
.96
.00
.00
3
.147
6.833
.00
.00
.32
.50
.00
.00
.00
.00
4
.122
7.496
.00
.00
.08
.06
.86
.02
.00
.01
5
.070
9.934
.00
.00
.60
.40
.08
.00
.01
.06
6
.045
12.329
.00
.00
.00
.01
.05
.00
.00
.56
7
.005
35.971
.02
.03
.00
.02
.02
.01
.97
.35
8
.001
100.120
.97
.96
.00
.00
.00
.00
.02
.02
a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
3.8222
4.7727
4.3239
.17818
170
Std. Predicted Value
-2.816
2.519
.000
1.000
170
.032
.173
.067
.018
170
3.8204
4.9072
4.3249
.18173
170
-.92100
.89509
.00000
.31083
170
Std. Residual
-2.901
2.819
.000
.979
170
Stud. Residual
-2.942
2.864
-.001
1.002
170
-.94716
.92343
-.00099
.32560
170
-3.014
2.930
-.002
1.011
170
Mahal. Distance
.704
49.154
6.959
4.927
170
Cook's Distance
.000
.106
.006
.013
170
Centered Leverage Value
.004
.291
.041
.029
170
Standard Error of Predicted Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: TepatWaktu
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One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Mean
Std. Deviation
Absolute
Positive
Negative
170
.0000000
.31083323
.093
.070
-.093
1.207
.109
a. Test distribution is Normal.
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