Data Variabel Penelitian (Sebelum Ditransformasi) Return On Asset (ROA)

  LAMPIRAN I Daftar Variabel Penelitian Sebelum Ditransformasi 2008 - 2011 Data Variabel Penelitian (Sebelum Ditransformasi) Return On Asset (ROA) Tahun NO Nama Perusahaan Kode 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  IMAS 0,063 0,0562 0,0232 0,0041 2. Indah Kiat Pulp and Paper Tbk.

  INKP 0,034 -0,027 0,002 0,003

  3. Jakarta Kyoei Steel Works Tbk. JKSW -0,0089 0,0239 0,0238 -0,103

  4. Asahimas Flat Glass Tbk. AMFG 0,125 0,139 0,034 0,114

  5. KMI Wire and Cable Tbk. KBLI 0,0588 0,0813 0,0422 0,0439

  6. Lion Metal Works Tbk. LION 0,1436 0,1271 0,1239 0,1495

  7. Lionmesh Prima Tbk. LMSH 0,1112 0,094 0,033 0,149

  8. Sekar Laut Tbk. SKLT 0,028 0,024 0,065 0,021

  9. Semen Gresik -Persero Tbk. SMGR 0,2 0,0233 0,2570 0,238

  10. Unilever Tbk. UNVR 0,1145 1,172 1,208 1,173 11. Voksel Elektrik Tbk.

  VOKS 0,07 0,009 0,0430 0,004

  12. Yanaprima Hastapersada Tbk. YPAS 0,0744 0,1055 0,0970 0,1035

  13. Alumindo Light Metal Industry Tbk. ALMI 0,18 0,029 0,018 0,003

  14. Astra Otoparts Tbk. AUTO 0,145 0,204 0,165 0,142

  15. Darya Varia Tbk. DVLA 0,13 0,13 0,092 0,111

  16. Eterindo Wahanatama Tbk. ETWA 0,1175 0,0715 0,0195 1,4782

  17. Tirtta Mahakam Resourch Tbk. TIRT 0,006 -0,017 0,02 -0,119

  18. Tempo Scan Pasific Tbk. TSPC 0,1332 0,1362 0,1103 0,1801

  19. AKR Corporindo Tbk. AKRA 0,074 0,035 0,065 0,081

  20. Beton Jaya Manunggal Tbk. BTON 0,1609 0,0949 0,1396 0,2953

  

Data Variabel Penelitian (Sebelum Ditransformasi)

Aggressive Investing Variable(CA/TA)

  VOKS 0,82 0,80 0,78 0,78

  19. AKR Corporindo Tbk. AKRA 0,63 0,63 0,45 0,45

  18. Tempo Scan Pasific Tbk. TSPC 0,73 0,74 0,72 0,70

  17. Tirtta Mahakam Resourch Tbk. TIRT 0,73 0,66 0,70 0,66

  16. Eterindo Wahanatama Tbk. ETWA 0,38 0,48 0,79 0,88

  15. Darya Varia Tbk. DVLA 0,75 0,76 0,77 0,72

  14. Astra Otoparts Tbk. AUTO 0,37 0,39 0,46 0,47

  13. Alumindo Light Metal Industry Tbk. ALMI 0,68 0,56 0,62 0,52

  12. Yanaprima Hastapersada Tbk. YPAS 0,48 0,47 0,47 0,47

  10 Unilever Tbk. UNVR 0,42 0,43 0,48 0,48 11. Voksel Elektrik Tbk.

  NO Nama Perusahaan Kode Tahun 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  9. Semen Gresik -Persero Tbk. SMGR 0,39 0,47 0,63 0,67

  8. Sekar Laut Tbk. SKLT 0,49 0,47 0,45 0,50

  7. Lionmesh Prima Tbk. LMSH 0,76 0,68 0,64 0,83

  6. Lion Metal Works Tbk. LION 0,90 0,89 0,88 0,87

  5. KMI Wire and Cable Tbk. KBLI 0,62 0,89 0,88 0,88

  4. Asahimas Flat Glass Tbk. AMFG 0,55 0,54 0,40 0,55

  3. Jakarta Kyoei Steel Works Tbk. JKSW 0,39 0,41 0,45 0,50

  INKP 0,23 0,18 0,15 0,15

  IMAS 0,57 0,56 0,56 0,56 2. Indah Kiat Pulp and Paper Tbk.

  20. Beton Jaya Manunggal Tbk. BTON 0,65 0,59 0,51 0,86

  

Data Variabel Penelitian (Sebelum Ditransformasi)

Aggressive Financing Variable (CL/TA)

  VOKS 0,67 0,62 0,68 0,71

  19. AKR Corporindo Tbk. AKRA 0,46 0,52 0,47 0,45

  18. Tempo Scan Pasific Tbk. TSPC 0,24 0,22 0,21 0,20

  17. Tirtta Mahakam Resourch Tbk. TIRT 0,50 0,56 0,40 0,64

  16. Eterindo Wahanatama Tbk. ETWA 0,38 0,42 0,50 0,32

  15. Darya Varia Tbk. DVLA 0,16 0,20 0,25 0,17

  14. Astra Otoparts Tbk AUTO 0,27 0,22 0,21 0,22

  13. Alumindo Light Metal Industry Tbk. ALMI 0,56 0,65 0,64 0,70

  12. Yanaprima Hastapersada Tbk YPAS 0,32 0,32 0,32 0,33

  10. Unilever Tbk. UNVR 0,61 0,51 0,48 0,48 11. Voksel Elektrik Tbk.

  NO Nama Perusahaan Kode Tahun 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  9. Semen Gresik -Persero Tbk. SMGR 0,15 0,16 0,18 0,20

  8. Sekar Laut Tbk. SKLT 0,29 0,25 0,24 0,30

  7. Lionmesh Prima Tbk. LMSH 0,32 0,28 0,30 0,33

  6. Lion Metal Works Tbk. LION 0,13 0,10 0,12 0,15

  5. KMI Wire and Cable Tbk. KBLI 0,28 0,34 0,28 0,39

  4. Asahimas Flat Glass Tbk AMFG 0,12 0,14 0,12 0,16

  3. Jakarta Kyoei Steel Works Tbk. JKSW 0,03 0,03 0,08 0,22

  INKP 0,22 0,18 0,17 0,13

  IMAS 0,42 0,60 0,61 0,56 2. Indah Kiat Pulp and Paper Tbk.

  20. Beton Jaya Manunggal Tbk. BTON 0,20 0,15 0,04 0,19

  • 1,20066 -1,25026 -1,63451 -2,38722 2. Indah Kiat Pulp and Paper Tbk.
  • 1,46852 - -2,69897 -2,52288
  • 1,6216 -1,62342 -
  • 0,90309 -0,85699 -1,46852 -0,9431
  • 1,23062 -1,08991 -1,37469 -1,35754
  • 0,84285 -0,89585 -0,90693 -0,82536
  • 0,9539 -1,02687 -1,48149 -0,82681
  • 1,55284 -1,61979 -1,18709 -1,67778
  • 0,69897 -1,63264 -0,59007 -0,62342
  • 0,94119 0,068928 0,082067 0,069298 11. Voksel Elektrik Tbk.
  • 1,1549 -2,04576 -1,36653 -2,39794
  • 1,12843 -0,97675 -1,01323 -0,98506
  • 0,74473 -1,5376 -1,74473 -2,52288
  • 0,83863 -0,69037 -0,78252 -0,84771
  • 0,88606 -0,88606 -1,03621 -0,95468
  • 0,92996 -1,14569 -1,70997 0,169733
  • 2,22185 - -1,69897 -
  • 0,8755 -0,86582 -0,95742 -0,74449
  • 1,13077 -1,45593 -1,18709 -1,09151
  • 0,79344 -1,02273 -0,85511 -0,52974

  VOKS

  19. AKR Corporindo Tbk. AKRA

  18. Tempo Scan Pasific Tbk. TSPC

  17. Tirtta Mahakam Resourch Tbk. TIRT

  16. Eterindo Wahanatama Tbk. ETWA

  15. Darya Varia Tbk. DVLA

  14. Astra Otoparts Tbk AUTO

  13. Alumindo Light Metal Industry Tbk. ALMI

  12. Yanaprima Hastapersada Tbk YPAS

  10. Unilever Tbk. UNVR

  LAMPIRAN II Daftar Variabel Penelitian Setelah Ditransformasi2008 - 2011 Data Variabel Penelitian (Setelah Ditransformasi) Return On Asset (ROA) NO Nama Perusahaan Kode Tahun 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  9. Semen Gresik -Persero Tbk. SMGR

  8. Sekar Laut Tbk. SKLT

  7. Lionmesh Prima Tbk. LMSH

  6. Lion Metal Works Tbk. LION

  5. KMI Wire and Cable Tbk. KBLI

  4. Asahimas Flat Glass Tbk AMFG

  3. Jakarta Kyoei Steel Works Tbk. JKSW

  INKP

  IMAS

  20. Beton Jaya Manunggal Tbk. BTON

  • 0,24413
  • 0,25181 -0,25181 -0,25181 2. Indah Kiat Pulp and Paper Tbk.
  • 0,63827
  • 0,74473 -0,82391 -0,82391
  • 0,40894 -0,38722 -0,34679 -0,30103
  • 0,25964 -0,26761 -0,39794 -0,25964
  • 0,20761 -0,05061 -0,05552 -0,05552
  • 0,04576
  • 0,05061 -0,05552 -0,06048
  • 0,11919
  • 0,16749 -0,19382 -0,08092
  • 0,3098 -0,3279 -0,34679 -0,30103
  • 0,40894
  • 0,3279 -0,20066 -0,17393
  • 0,37675
  • 0,36653 -0,31876 -0,31876 11. Voksel Elektrik Tbk.
  • 0,08619
  • 0,09691 -0,10791 -0,10791
  • 0,31876
  • 0,3279 -0,3279 -0,3279
  • 0,16749
  • 0,25181 -0,20761 -0,284
  • 0,4318
  • 0,40894 -0,33724 -0,3279
  • 0,12494
  • 0,11919 -0,11351 -0,14267
  • 0,42022
  • 0,31876 -0,10237 -0,05552
  • 0,13668
  • 0,18046 -0,1549 -0,18046
  • 0,13668 -0,13077 -0,14267 -0,1549
  • 0,20066
  • 0,20066 -0,34679 -0,34679
  • >0,18709
  • 0,22915 -0,29243 -0,0655

  10. Unilever Tbk. UNVR

  19. AKR Corporindo Tbk. AKRA

  18. Tempo Scan Pasific Tbk. TSPC

  17. Tirtta Mahakam Resourch Tbk. TIRT

  16. Eterindo Wahanatama Tbk. ETWA

  15. Darya Varia Tbk. DVLA

  14. Astra Otoparts Tbk AUTO

  13. Alumindo Light Metal Industry Tbk. ALMI

  12. Yanaprima Hastapersada Tbk YPAS

  VOKS

  9. Semen Gresik -Persero Tbk. SMGR

  

Data Variabel Penelitian (Setelah Ditransformasi)

Aggressive Investing Variable (CA/TA)

  8. Sekar Laut Tbk. SKLT

  7. Lionmesh Prima Tbk. LMSH

  6. Lion Metal Works Tbk. LION

  5. KMI Wire and Cable Tbk. KBLI

  4. Asahimas Flat Glass Tbk AMFG

  3. Jakarta Kyoei Steel Works Tbk. JKSW

  INKP

  IMAS

  NO Nama Perusahaan Kode Tahun 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  20. Beton Jaya Manunggal Tbk. BTON

  • 0,37675 -0,22185 -0,21467 -0,25181 2. Indah Kiat Pulp and Paper Tbk.
  • 0,65758 -0,74473 -0,76955 -0,88606
  • 1,52288 -1,52288 -1,09691 -0,65758
  • 0,92082 -0,85387 -0,92082 -0,79588
  • 0,55284 -0,46852 -0,55284 -0,40894
  • 0,88606 -1 -0,92082 -0,82391
  • 0,49485 -0,55284 -0,52288 -0,48149
  • 0,5376 -0,60206 -0,61979 -0,52288
  • 0,82391 -0,79588 -0,74473 -0,69897
  • 0,21467 -0,29243 -0,31876 -0,31876 11. Voksel Elektrik Tbk.
  • 0,17393 -0,20761 -0,16749 -0,14874
  • 0,49485 -0,49485 -0,49485 -0,48149
  • 0,25181 -0,18709 -0,19382 -0,1549
  • 0,56864 -0,65758 -0,67778 -0,65758
  • 0,79588 -0,69897 -0,60206 -0,76955
  • 0,42022 -0,37675 -0,30103 -0,49485
  • 0,30103 -0,25181 -0,39794 -0,19382
  • 0,61979 -0,65758 -0,67778 -0,69897
  • 0,33724 -0,284 -0,3279 -0,34679
  • 0,69897 -0,82391 -1,39794 -0,72125
LAMPIRAN III Hasil Pengelolaan Data Dengan SPSS 18.0 Hasil Uji Normalitas Sebelum Ditransformasi One-Sample Kolmogorov-Smirnov Test

  10. Unilever Tbk. UNVR

  19. AKR Corporindo Tbk. AKRA

  18. Tempo Scan Pasific Tbk. TSPC

  17. Tirtta Mahakam Resourch Tbk. TIRT

  16. Eterindo Wahanatama Tbk. ETWA

  15. Darya Varia Tbk. DVLA

  14. Astra Otoparts Tbk AUTO

  13. Alumindo Light Metal Industry Tbk. ALMI

  12. Yanaprima Hastapersada Tbk YPAS

  VOKS

  9. Semen Gresik -Persero Tbk. SMGR

  

Data Variabel Penelitian (Setelah Ditransformasi)

Aggressive Financing Variable (CL/TA)

  8. Sekar Laut Tbk. SKLT

  7. Lionmesh Prima Tbk. LMSH

  6. Lion Metal Works Tbk. LION

  5. KMI Wire and Cable Tbk. KBLI

  4. Asahimas Flat Glass Tbk AMFG

  3. Jakarta Kyoei Steel Works Tbk. JKSW

  INKP

  IMAS

  NO Nama Perusahaan Kode Tahun 2011 2010 2009 2008 1. Indomobil Sukses Internasional Tbk.

  20. Beton Jaya Manunggal Tbk. BTON

  Unstandardized Residual N

  80 Normal Parameters a,b

  Mean ,0000000 Std. Deviation ,26922184 Most Extreme Differences Absolute ,327 Positive ,327

  Negative -,236 Kolmogorov-Smirnov Z 2,925 Asymp. Sig. (2-tailed)

  ,000 a. Test distribution is Normal.

b. Calculated from data.

  

Hasil Uji Normalitas Setelah Ditransformasi

One-Sample Kolmogorov-Smirnov Test

  Unstandardized Residual N

  75 Normal Parameters a,b

  Mean ,0000000 Std. Deviation ,53976181

Most Extreme Differences Absolute ,103

Positive ,091

  Negative -,103 Kolmogorov-Smirnov Z ,890 Asymp. Sig. (2-tailed) ,406 a. Test distribution is Normal.

b. Calculated from data.

  

Gambar Histogram Sebelum Ditransformasi

  

Gamabar Histogram Setelah Ditransformasi

Grafik Normal P-Plot Sebelum Ditransformasi

  

Grafik Normal P-Plot Setelah Ditransformasi

Hasil Uji Multikolinearitas

  

Coefficients

a

  Model Collinearity Statistics Tolerance

  VIF

  

1 LOG10_CA/TA ,974 1,027

LOG10_CL/TA ,974 1,027

a. Dependent Variable: LOG10_ROA

  

Hasil Uji Heterokedastisitas

Hasil Uji Autokolerasi

b

  

Model Summary

Model Adjusted R Std. Error of the

  R R Square Square Estimate Durbin-Watson a

  

1 ,330 ,109 ,084 ,54721 2,183

  a. Predictors: (Constant),LOG10_ CL / TA, LOG10_CA / TA

  b. Dependent Variable: LOG10_ROA

  

Hasil Uji Regresi Berganda

a

  

Coefficients

Model Unstandardized Standardized

  Coefficients Coefficients B Std. Error Beta T Sig.

1 (Constant) -1,120 ,165 -6,800 ,000

LOG10_CA/TA 1,105 ,417 ,299 2,653 ,010

LOG10_CL/TA -,400 ,231 -,196 -1,737 ,087

a. Dependent Variable: LOG10_ROA

  

Hasil Uji Koefisien Determinasi

b

  

Model Summary

Model Adjusted R Std. Error of the

  R R Square Square Estimate Durbin-Watson a

  

1 ,330 ,109 ,084 ,54721 2,183

  a. Predictors: (Constant),LOG10_ CL / TA, LOG10_CA / TA

  b. Dependent Variable: LOG10_ROA

Hasil Uji Signifikasi Simultan (Uji- F)

b

  

ANOVA

Model Sum of Squares df Mean Square F Sig. a

  1 Regression 2,633 2 1,317 4,397 ,016 Residual 21,559 72 ,299 Total 24,193

  74

  a. Predictors: (Constant), LOG10_CL/TA, LOG10_CA/TA

  b. Dependent Variable: LOG10_ROA

  

Hasil Uji Signifikasi Parsial (Uji-t)

a

  

Coefficients

Model Standardized

  

Unstandardized Coefficients Coefficients

B Std. Error Beta T Sig.

1 (Constant) -1,120 ,165 -6,800 ,000

LOG10_CA/TA 1,105 ,417 ,299 2,653 ,010

LOG10_CL/TA -,400 ,231 -,196 -1,737 ,087

a. Dependent Variable: LOG10_ROA

  

Hasil Uji Deskriptif

Descriptive Statistics

  N Minimum Maximum Sum Mean Std. Deviation ROA 80 -,12 1,48 11,13 ,1391 ,26975 CA / TA 80 ,15 ,90 47,43 ,5929 ,18170 CL / TA 80 ,03 ,71 25,95 ,3244 ,18356 Valid N 80 (listwise)