Pengaruh Pertumbuhan Rasio Keuangan, Pertumbuhan Ukuran Perusahaan dan Good Corporate Governance Terhadap Pertumbuhan Laba Kotor Dengan Pertumbuhan Penjualan Sebagai Variabel Pemoderasi
Lampiran 1.Jadwal dan Waktu Penelitian
No
1
2
Kegiatan
Januari
Februari
Maret
2014 - 2015
April
Mei
Juni
Juli
Penyusunan
&Pengajuan
Proposal
Bimbingan
proposal
3
Kolokium
4
Bimbingan
Tesis
5
Seminar
Hasil
6
Bimbingan
Akhir Tesis
7
Sidang
Akhir Tesis
Universitas Sumatera Utara
Lampiran 2. Tabel List Populasi dan Sampel
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1 2 3 4
Ket
S1
1
Astra Agro Lestari, Tbk
AALI
Perkebunan
V V V
V
2
Austindo Nusantara Jaya
ANJT
Perkebunan
X X X
X
3
BW Plantation Tbk
BWPT
Perkebunan
V V V
V
4
Dharma Satya Nusantara, Tbk
DNSG
Perkebunan
X X X
X
5
Golden Plantation, Tbk
GOLL
Perkebunan
X X X
X
6
Gozco Plantation, Tbk
GZCO
Perkebunan
V V X
X
7
Jaya Agra Waltie, Tbk
JAWA
Perkebunan
X X X
X
LSIP
Perkebunan
V V V
V
MAGP
Perkebunan
X X X
X
10
PP London Sumatera
Indonesia, Tbk
Multi Agro Gemilang
Plantation, Tbk
Provident Agro, Tbk
PALM
Perkebunan
X X X
X
11
Sampoerna Agro, Tbk
SGRO
Perkebunan
V V V
V
12
Salim Ivomas Pratama, Tbk
SIMP
Perkebunan
X X X
X
SMAR
Perkebunan
V V V
V
SSMS
Perkebunan
X X X
X
8
9
13
14
Sinar Mas Agro Resources
dan Technology, Tbk
Sawit Sumbermas Sarana,
Tbk
15
Tunas Baru Lampung, Tbk
TBLA
Perkebunan
V V V
V
16
Bakrie Sumatera Plantation,
Tbk
UNSP
Perkebunan
V V X
X
17
Adro Energy Tbk
ADRO
Pertambangan
V V V
V
18
Atlas Resources Tbk
ARII
Pertambangan
X X X
X
19
ATPK Recources Tbk
ATPK
Pertambangan
V V X
X
20
Borneo Lumbung Energy dan
Metal Tbk
BORN
Pertambangan
X X X
X
21
Berau Coal Energy Tbk
BRAU
Pertambangan
X X X
X
22
Baramulti Sukses Sarana Tbk
BSSR
Pertambangan
X X X
X
23
Bumi Resources Tbk
BUMI
Pertambangan
V V X
X
24
Bayan Resources Tbk
BYAN
Pertambangan
V V X
X
25
Darma Henwa Tbk
DEWA
Pertambangan
V V X
X
S2
S3
S4
S5
S6
S7
Universitas Sumatera Utara
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1 2 3 4
Ket
26
Delta Dunia Makmur, Tbk
DOID
Pertambangan
V V X
X
27
Golden Energy Mines Tbk
GEMS
Pertambangan
X X X
X
28
Garda Tujuh Buana Tbk
GTBO
Pertambangan
V V X
X
29
Harum Energy Tbk
HRUM
Pertambangan
X X X
X
30
Indo Tambang Raya Megah Tbk
ITMG
Pertambangan
V V V
V
S8
31
Resources Alam Indonesia Tbk
KKGI
Pertambangan
V V V
V
S9
32
Mitrabara Adiperdana TBk
MBAP
Pertambangan
X X X
X
33
Samindo Resources Tbk
MYOH
Pertambangan
V V X
X
34
Perdana Karya Perkasa Tbk
PKPK
Pertambangan
V V X
X
PTBA
Pertambangan
V V V
V
36
Tambang Batubara Bukit
Asam (Persero) Tbk
Petrosea Tbk
PTRO
Pertambangan
V V V
X
37
Golden Eagle Energy Tbk
SMMT
Pertambangan
V V X
X
38
Toba Bara Sejahtera Tbk
TOBA
Pertambangan
X X X
X
39
Ratu Prabu Energi Tbk
ARTI
Pertambangan
V V X
X
40
Benakat Petroleum Energy Tbk
BIPI
Pertambangan
X X X
X
41
Elnusa Tbk
ELSA
Pertambangan
V V V
X
42
Energi Mega Persada Tbk
ENRG
Pertambangan
V V X
X
43
Surya Esa Perkasa Tbk
ESSA
Pertambangan
X X X
X
44
Medco Energi Internasional Tbk
MEDC
Pertambangan
V V V
V
S11
45
Radiant Utama Internsco Tbk
RUIS
Pertambangan
V V V
V
S12
46
Aneka Tambang (Persero) Tbk
ANTM
Pertambangan
V V V
V
S13
47
Cita Mineral Investindo TBk
CITA
Pertambangan
V V V
V
S14
48
Citra Kebun Raya Agri Tbk
CKRA
Pertambangan
V V X
X
49
Central Omega Resources Tbk
DKFT
Pertambangan
V V X
X
50
Vale Indonesia TBk
INCO
Pertambangan
V V V
V
51
J Resources Asia Pasific Tbk
PSAB
Pertambangan
V V X
X
52
SMR Utama Tbk
SMRU
Pertambangan
X X X
X
35
S10
S15
Universitas Sumatera Utara
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1
2
Ket
3
4
53
Timah (Persero) Tbk
TINS
Pertambangan
V V V
V
54
Citatah Tbk
CTTH
Pertambangan
V V X
X
55
Mitra Investindo
MITI
Pertambangan
V V V
X
V V X
X
V V V
V
X X X
X
V V V
V
S18
V V V
V
S19
X X X
X
V V V
V
S20
V V V
V
S21
V V V
V
S22
V V V
V
S23
X X X
X
X X X
X
V V V
V
S24
V V V
V
S25
V V V
V
S26
56
57
PT. Akasha Wira
Internasional, Tbk
PT. Tiga Pilar Sejahtera Food,
Tbk
ADES
AISA
58
PT. Tri Banyan Tirta, Tbk
ALTO
59
PT. Cahaya Kalbar, Tbk
CEKA
60
PT. Delta Djakarta, Tbk
DLTA
61
62
63
64
65
66
PT. Indofood CBP Sukses
Makmur, Tbk
PT. Indofood Sukses
Makmur, Tbk
PT. Multi Bintang Indonesia,
Tbk
PT. Mayora Indah, Tbk
PT. Prashida Aneka Niaga,
Tbk
PT. Nippon Indosari
Corporindo
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
67
PT. Sekar Bumi, Tbk
SKBM
68
PT. Sekar Laut, Tbk
SKLT
69
PT. Siantar Top, Tbk
STTP
70
PT. Ultra Jaya Milk Industri
dan Trading Company, Tbk
ULTJ
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
S16
S17
Universitas Sumatera Utara
Lampiran 3 . Data Pertumbuhan Laba Kotor (Gross Profit Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
2008
3.803
306,0
1.861
773,8
3.776
812,7
4.943
5.232
120,5
3.530
5.586
126,0
2.651
680,2
5.515
2.719
152,9
223
284,3
8.977
2009
3.102
-18,45%
365,0
19,27%
1.390
-25,27%
599,4
-22,53%
1.717
-54,54%
447,2
-44,97%
11.038
123,29%
5.381
2,84%
143,1
18,77%
4.844
37,21%
2.161
-61,31%
125,3
-0,60%
1.198
-54,81%
186,1
-72,64%
2.310
-58,11%
1.153
-57,59%
153,0
0,06%
139
-37,90%
339,2
19,28%
10.122
12,76%
Tahun
2010
2011
3.609
3.935
16,36%
9,02%
467,2
614,0
27,99%
31,43%
1.771
2.362
27,39%
33,36%
842,6
1.061
40,57%
25,89%
3.137
7.522
82,77% 139,74%
641,0
1.243
43,33%
93,90%
7.732
12.953
-29,95%
67,52%
4.862
8.089
-9,63%
66,36%
340,8
869,8
138,18% 155,19%
3.650
5.279
-24,64%
44,62%
2.584
3.402
19,54%
31,68%
121,6
150,5
-2,97%
23,80%
2.937
3.028
145,17%
3,09%
768,8
1.250
313,14%
62,61%
5.603
4.660
142,54% -16,83%
1.924
1.973
66,88%
2,55%
183,8
422,3
20,16% 129,76%
83
197
-39,77% 136,43%
359,6
392,9
6,04%
9,25%
12.470
12.583
23,20%
0,90%
2012
4.357
10,74%
571,2
-6,98%
1.681
-28,84%
793,0
-25,25%
6.525
-13,25%
1.028
-17,31%
10.082
-22,16%
7.167
-11,40%
668,8
-23,10%
5.088
-3,62%
3.887
14,25%
235,3
56,33%
2.023
-33,19%
1.152
-7,86%
1.612
-65,41%
1.275
-35,37%
605,2
43,31%
168
-14,95%
202,6
-48,44%
13.591
8,01%
2013
4.082
-6,32%
541,2
-5,24%
1.253
-25,44%
498,1
-37,18%
4.121
-36,84%
949,6
-7,60%
9.010
-10,63%
6.207
-13,40%
655,2
-2,04%
3.464
-31,93%
4.476
15,16%
293,8
24,88%
1.616
-20,12%
2.212
92,06%
1.705
5,78%
1.444
13,20%
913,5
50,93%
225
34,06%
261,8
29,24%
14.330
5,43%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
2008
639,1
753,9
106,0
56,9
90,6
260,7
2009
849,3
32,90%
1.134
50,38%
88,0
-17,04%
52,4
-7,88%
102,1
12,62%
421,9
61,81%
Tahun
2010
2011
1.028
1.080
21,06%
5,07%
1.706
1.658
50,50%
-2,81%
101,3
126,5
15,15%
24,85%
62,1
72,5
18,41%
16,77%
132,9
178,3
30,24%
34,12%
592,2
625,7
40,38%
5,65%
2012
959,6
-11,17%
2.346
41,44%
159,9
26,47%
90,8
25,34%
247,1
38,61%
901,7
44,12%
2013
2.284
137,97%
2.922
24,56%
176,2
10,17%
124,1
36,59%
310,0
25,45%
1.014
12,42%
Universitas Sumatera Utara
Lampiran 4. Data Pertumbuhan Penjualan (Sales Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Tahun
2008
8.161
513,7
3.846
2.288
16.094
3.956
18.093
14.421
338,4
7.216
14.085
1.179
9.592
1.325
14.367
9.053
489,2
1.964
0,0
38.799
2009
7.424
-9,03%
584,1
13,71%
3.200
-16,81%
1.816
-20,65%
14.201
-11,76%
2.784
-29,63%
26.938
48,89%
14.228
-1,34%
406,6
20,17%
8.948
24,00%
6.299
-55,28%
1.038
-11,96%
8.711
-9,18%
577,9
-56,38%
7.178
-50,04%
7.710
-14,84%
533,2
9,00%
1.195
-39,17%
0,0
0,71%
37.141
-4,27%
2010
8.844
19,12%
712,2
21,92%
3.593
12,28%
2.312
27,33%
20.265
42,70%
2.951
6,02%
24.689
-8,35%
14.977
5,26%
970,4
138,64%
7.909
-11,61%
8.348
32,52%
1.048
1,02%
8.744
0,38%
1.806
212,58%
11.459
59,64%
8.339
8,16%
705,2
32,26%
718
-39,88%
0,0
-2,23%
38.403
3,40%
2011
10.773
21,81%
888,3
24,73%
4.686
30,45%
3.142
35,93%
31.676
56,31%
3.732
26,45%
36.158
46,45%
21.599
44,21%
2.128
119,26%
10.582
33,79%
10.367
24,19%
1.164
11,05%
10.346
18,32%
2.915
61,38%
11.267
-1,67%
8.750
4,92%
1.753
148,55%
1.238
72,40%
0,0
0,22%
45.332
18,04%
2012
11.564
7,35%
944,3
6,30%
4.212
-10,13%
2.986
-4,97%
27.526
-13,10%
3.806
1,99%
35.996
-0,45%
23.585
9,19%
2.078
-2,33%
11.594
9,57%
8.745
-15,65%
1.602
37,67%
10.450
1,00%
2.609
-10,50%
9.354
-16,98%
7.363
-15,85%
2.748
56,76%
1.124
-9,26%
0
8,42%
50.202
10,74%
2013
12.675
9,60%
1.144
21,18%
4.134
-1,85%
2.561
-14,25%
23.935
-13,05%
3.705
-2,64%
40.043
11,24%
26.557
12,60%
2.358
13,48%
11.209
-3,32%
10.835
23,90%
1.797
12,11%
11.298
8,12%
4.125
58,11%
11.234
20,10%
5.852
-20,52%
4.057
47,65%
2.532
125,35%
0
1,06%
57.732
15,00%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
2008
1.326
3.908
713,1
313,1
624,4
1.363
2009
1.616
21,92%
4.777
22,25%
592,4
-16,93%
276,3
-11,76%
627,1
0,43%
1.614
18,44%
Tahun
2010
2011
1.790
1.859
10,76%
3,83%
7.224
9.454
51,22%
30,86%
928,5
1.246
56,75%
34,22%
314,1
344,4
13,69%
9,64%
762,6
1.028
21,61%
34,76%
1.880
2.102
16,51%
11,80%
2012
1.567
-15,70%
10.511
11,18%
1.305
4,72%
401,7
16,63%
1.284
24,92%
2.810
33,65%
2013
3.562
127,31%
12.018
14,34%
1.280
-1,96%
567,0
41,15%
1.695
32,03%
3.460
23,15%
Universitas Sumatera Utara
Lampiran 5. Data Pertumbuhan Rasio Lancar (Current Ratio Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
2008
194,4%
31,1%
170,1%
227,0%
172,2%
110,3%
116,9%
149,1%
237,0%
365,7%
222,5%
198,5%
801,7%
109,9%
489,1%
262,4%
88,5%
735,1%
378,9%
89,8%
2009
182,6%
-6,09%
118,6%
281,63%
140,5%
-17,36%
261,2%
15,08%
158,0%
-8,28%
112,0%
1,50%
198,1%
69,44%
197,8%
32,65%
205,7%
-13,19%
491,2%
34,31%
155,4%
-30,16%
217,4%
9,53%
727,3%
-9,27%
80,8%
-26,51%
723,6%
47,95%
294,1%
12,09%
117,3%
32,44%
489,4%
-33,41%
470,4%
24,13%
116,1%
29,32%
Tahun
2010
2011
193,2%
131,0%
5,80%
-32,20%
127,4%
85,3%
7,48%
-33,05%
239,3%
483,3%
70,25% 101,97%
189,2%
158,9%
-27,57%
-15,99%
152,7%
186,4%
-3,35%
22,11%
111,1%
137,8%
-0,80%
24,06%
176,1%
166,5%
-11,11%
-5,42%
183,4%
236,6%
-7,25%
28,97%
232,2%
282,4%
12,88%
21,61%
579,1%
463,2%
17,88%
-20,00%
204,2%
160,5%
31,43%
-21,41%
149,5%
107,7%
-31,21%
-27,98%
381,8% 1064,2%
-47,51% 178,76%
68,6%
89,2%
-15,14%
30,15%
450,2%
435,7%
-37,79%
-3,22%
323,7%
325,7%
10,04%
0,63%
128,5%
189,4%
9,58%
47,36%
167,2%
168,7%
-65,83%
0,87%
633,1%
600,9%
34,59%
-5,08%
203,6%
191,0%
75,42%
-6,23%
2012
68,5%
-47,73%
65,1%
-23,67%
327,3%
-32,27%
111,0%
-30,16%
210,0%
12,62%
158,8%
15,21%
157,2%
-5,58%
221,7%
-6,29%
194,8%
-31,03%
492,4%
6,29%
264,9%
65,00%
108,5%
0,75%
251,4%
-76,38%
98,5%
10,36%
341,0%
-21,74%
400,3%
22,89%
126,9%
-32,96%
102,7%
-39,11%
526,5%
-12,39%
204,9%
7,30%
2013
45,0%
-34,27%
44,6%
-31,49%
248,5%
-24,07%
105,1%
-5,35%
104,7%
-50,13%
112,0%
-29,45%
177,2%
12,69%
199,2%
-10,16%
173,5%
-10,91%
286,6%
-41,79%
200,3%
-24,37%
111,8%
3,04%
183,6%
-26,96%
191,0%
93,96%
330,1%
-3,20%
219,7%
-45,10%
175,0%
37,87%
163,2%
58,91%
470,5%
-10,62%
166,7%
-18,62%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Tahun
Deskripsi
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
2008
93,5%
218,9%
278,3%
170,5%
122,4%
185,4%
2009
2010
2011
2012
2013
65,9%
-29,55%
229,0%
4,65%
156,3%
-43,85%
189,0%
10,85%
168,8%
37,91%
211,6%
14,15%
94,5%
43,42%
258,1%
12,68%
138,2%
-11,56%
192,5%
1,85%
170,9%
1,23%
200,1%
-5,46%
99,4%
5,21%
221,9%
-14,03%
155,0%
12,15%
169,7%
-11,83%
103,5%
-39,46%
152,1%
-23,98%
58,0%
-41,61%
276,1%
24,45%
160,7%
3,65%
141,5%
-16,65%
99,7%
-3,61%
201,8%
32,70%
97,7%
68,38%
240,2%
-13,00%
167,6%
4,29%
123,4%
-12,79%
114,2%
14,53%
247,0%
22,39%
Universitas Sumatera Utara
Lampiran 6. Data Pertumbuhan Rasio Hutang Terhadap Total Aset (Debt To
Total Asset Ratio Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
2008
18,1%
73,1%
35,0%
26,8%
53,9%
68,1%
58,4%
37,7%
45,0%
33,2%
62,4%
67,4%
20,8%
42,9%
17,5%
34,0%
61,5%
59,2%
25,0%
2009
15,1%
-16,69%
44,2%
-39,55%
21,4%
-38,90%
21,0%
-21,66%
53,0%
-1,72%
64,2%
-5,81%
58,8%
0,62%
34,3%
-8,92%
44,7%
-0,60%
28,4%
-14,59%
64,3%
3,17%
62,5%
-7,21%
17,6%
-15,45%
36,5%
-14,83%
22,4%
28,35%
29,4%
-13,54%
68,2%
10,75%
47,0%
-20,64%
21,1%
-15,29%
Tahun
2010
2011
15,2%
17,4%
0,39%
14,81%
57,5%
60,3%
30,03%
4,86%
18,1%
14,0%
-15,40%
-22,58%
24,9%
26,7%
18,66%
7,25%
53,2%
50,2%
0,47%
-5,77%
66,0%
62,1%
2,86%
-5,85%
54,1%
56,8%
-7,91%
5,05%
33,8%
31,5%
-1,36%
-6,81%
74,1%
59,9%
65,56%
-19,13%
26,2%
29,0%
-7,84%
11,04%
64,2%
66,9%
-0,17%
4,22%
64,0%
78,5%
2,36%
22,62%
22,0%
29,1%
25,16%
32,37%
43,8%
44,8%
19,94%
2,30%
23,3%
26,9%
3,99%
15,58%
28,5%
30,0%
-2,80%
5,20%
69,5%
49,0%
2,02%
-29,60%
63,7%
50,8%
35,66%
-20,24%
16,3%
17,7%
-23,10%
8,86%
2012
24,6%
41,12%
66,1%
9,63%
16,8%
20,12%
35,5%
33,02%
45,0%
-10,35%
66,1%
6,46%
55,2%
-2,81%
32,8%
3,97%
29,4%
-50,95%
33,2%
14,25%
68,3%
1,95%
79,7%
1,50%
34,9%
19,74%
42,4%
-5,52%
26,2%
-2,67%
25,6%
-14,56%
47,4%
-3,12%
54,9%
8,09%
19,7%
11,50%
2013
31,4%
27,59%
64,8%
-1,98%
17,1%
1,31%
40,2%
13,09%
64,7%
43,89%
71,1%
7,42%
52,6%
-4,88%
30,8%
-6,15%
8,1%
-72,57%
79,4%
139,22%
64,5%
-5,49%
79,5%
-0,22%
41,5%
18,92%
44,4%
4,80%
24,8%
-5,21%
37,9%
47,96%
53,1%
11,89%
50,6%
-7,84%
22,0%
11,31%
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
2008
66,8%
63,4%
56,3%
52,9%
49,9%
42,0%
34,7%
2009
61,6%
-7,70%
89,4%
40,94%
50,0%
-11,25%
51,1%
-3,51%
42,2%
-15,54%
26,3%
-37,44%
31,1%
-10,49%
Tahun
2010
2011
47,4%
41,0%
-23,04%
-13,54%
58,5%
56,6%
-34,51%
-3,38%
53,6%
63,3%
7,24%
17,97%
53,5%
51,0%
4,67%
-4,53%
40,7%
42,6%
-3,56%
4,85%
31,1%
47,6%
18,34%
52,96%
35,2%
35,6%
13,20%
1,38%
2012
42,5%
3,67%
71,4%
26,17%
63,0%
-0,34%
40,0%
-21,64%
48,2%
12,95%
53,6%
12,71%
60,8%
70,55%
2013
50,9%
19,63%
44,6%
-37,52%
59,9%
-5,00%
38,8%
-3,11%
53,8%
11,63%
52,8%
-1,56%
63,9%
5,15%
Universitas Sumatera Utara
Lampiran 7. Data Pertumbuhan Rasio Tingat Pengembalian Ekuitas (Return
On Equity Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
2008
51,0%
43,9%
29,0%
28,3%
22,7%
7,1%
6,3%
38,5%
18,0%
42,7%
38,2%
14,9%
17,0%
46,3%
23,6%
35,1%
7,3%
11,3%
16,1%
2009
26,7%
-47,73%
18,5%
-57,83%
18,6%
-36,05%
16,0%
-43,61%
15,6%
-31,16%
13,9%
95,23%
25,1%
296,12%
42,6%
10,71%
11,7%
-34,77%
47,8%
12,01%
2,7%
-92,90%
8,8%
-40,87%
7,4%
-56,30%
10,8%
-76,56%
10,8%
-54,38%
9,1%
-73,97%
8,8%
20,08%
16,4%
45,35%
21,4%
33,01%
Tahun
2010
2011
28,0%
29,7%
4,85%
6,03%
21,6%
22,5%
16,68%
4,12%
22,7%
35,8%
22,30%
57,78%
21,2%
22,0%
32,75%
3,78%
21,6%
25,6%
38,54%
18,24%
20,0%
27,4%
43,65%
37,13%
11,9%
22,9%
-52,63%
92,80%
28,3%
51,0%
-33,55%
80,15%
54,7%
69,2%
366,30%
26,48%
31,6%
37,8%
-34,05%
19,78%
10,6%
56,9%
289,42% 438,13%
6,0%
1,9%
-32,07%
-68,43%
17,6%
17,9%
136,95%
1,68%
15,7%
25,6%
44,72%
63,37%
26,0%
18,9%
141,59%
-27,54%
22,6%
19,5%
146,58%
-13,49%
13,1%
8,2%
48,16%
-37,39%
9,6%
23,8%
-41,64% 148,32%
24,2%
26,5%
12,72%
9,61%
2012
26,2%
-11,65%
15,7%
-29,97%
17,9%
-50,07%
12,8%
-41,91%
24,1%
-5,83%
13,9%
-49,45%
14,1%
-38,39%
42,6%
-16,57%
16,5%
-76,21%
26,7%
-29,41%
4,9%
-91,38%
12,3%
547,51%
23,3%
30,54%
20,8%
-18,75%
3,9%
-79,22%
9,6%
-51,01%
12,5%
52,47%
12,6%
-47,05%
35,7%
34,73%
2013
18,9%
-28,02%
8,3%
-47,12%
11,9%
-33,35%
4,5%
-64,64%
13,8%
-42,82%
4,8%
-65,26%
8,8%
-37,59%
16,6%
-61,09%
10,8%
-34,56%
31,1%
16,71%
4,4%
-9,23%
11,4%
-7,33%
3,2%
-86,26%
32,7%
57,13%
2,3%
-42,49%
11,2%
17,54%
14,7%
17,94%
12,3%
-2,47%
40,0%
12,07%
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
2008
12,2%
64,6%
15,8%
10,2%
4,2%
1,3%
26,8%
2009
20,4%
67,95%
323,6%
400,99%
23,5%
49,29%
25,9%
154,60%
11,3%
165,94%
10,2%
666,23%
5,1%
-80,82%
Tahun
2010
2011
17,6%
15,9%
-13,93%
-9,78%
94,0%
95,7%
-70,95%
1,80%
24,3%
20,0%
3,32%
-17,92%
9,3%
11,6%
-63,91%
23,85%
4,1%
4,9%
-63,79%
19,02%
9,5%
8,7%
-6,10%
-8,66%
8,3%
7,2%
60,82%
-12,46%
2012
14,0%
-11,80%
137,5%
43,66%
24,3%
21,61%
6,3%
-45,91%
6,1%
26,45%
12,9%
47,83%
21,1%
191,79%
2013
8,9%
-36,40%
118,6%
-13,72%
26,0%
7,27%
5,1%
-18,38%
8,2%
33,21%
16,5%
28,07%
16,1%
-23,47%
Universitas Sumatera Utara
Lampiran 8. Data Pertumbuhan Ukuran Perusahaan (Size Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Size (LN Total Aktiva)
Tahun
2008
15,69
Growth (%)
Size (LN Total Aktiva)
13,83
15,41
14,58
Growth (%)
Size (LN Total Aktiva)
16,12
14,85
Size (LN Total Aktiva)
17,33
Growth (%)
Size (LN Total Aktiva)
16,19
Size (LN Total Aktiva)
26,14
Size (LN Total Aktiva)
15,62
Size (LN Total Aktiva)
16,89
Size (LN Total Aktiva)
13,34
Growth (%)
Size (LN Total Aktiva)
16,14
Growth (%)
Size (LN Total Aktiva)
13,49
Growth (%)
Size (LN Total Aktiva)
16,82
Size (LN Total Aktiva)
15,57
Growth (%)
Size (LN Total Aktiva)
13,83
Growth (%)
Size (LN Total Aktiva)
13,31
Size (LN Total Aktiva)
Growth (%)
13,46
16,52
1,14%
14,79
15,09
15,41
15,64
3,44%
2,04%
2,08%
1,51%
15,84
15,89
0,34%
14,63
16,14
14,87
15,04
15,24
15,32
1,64%
1,15%
1,28%
0,57%
16,34
16,50
16,60
16,73
1,24%
1,01%
0,60%
0,74%
14,84
15,11
15,26
15,46
15,64
-0,04%
1,82%
1,00%
1,33%
1,15%
17,56
16,24
26,33
15,90
17,52
17,75
17,99
18,22
-0,26%
1,34%
1,31%
1,32%
16,10
16,48
16,48
16,65
-0,89%
2,36%
0,05%
0,99%
26,99
27,61
27,63
29,23
2,50%
2,29%
0,09%
5,77%
15,98
16,26
16,36
15,46
0,48%
1,73%
0,62%
-5,48%
16,77
16,83
16,97
17,06
17,25
-0,71%
0,36%
0,82%
0,53%
1,08%
13,24
13,30
13,80
13,97
14,06
-0,70%
0,41%
3,80%
1,25%
0,62%
16,11
16,33
16,54
16,80
16,90
-0,19%
1,33%
1,29%
1,57%
0,62%
13,52
14,17
14,43
14,49
15,14
4,79%
1,84%
0,43%
4,49%
16,77
16,79
16,90
16,93
17,14
-0,29%
0,13%
0,66%
0,16%
1,23%
15,40
15,59
15,70
15,63
15,88
-1,12%
1,24%
0,71%
-0,44%
1,61%
14,11
2,03%
Growth (%)
16,33
1,22%
0,67%
0,25%
Growth (%)
16,14
0,93%
15,73
1,79%
Growth (%)
15,99
0,94%
1,29%
0,74%
Growth (%)
2013
15,53
0,33%
Growth (%)
2012
0,89%
1,33%
Growth (%)
2011
-0,09%
0,11%
Growth (%)
2010
15,39
0,33%
Growth (%)
Size (LN Total Aktiva)
14,30
3,38%
Growth (%)
Size (LN Total Aktiva)
15,84
0,95%
Growth (%)
Size (LN Total Aktiva)
2009
14,48
15,09
15,17
15,43
2,57%
4,26%
0,49%
1,72%
13,25
13,65
13,62
13,84
13,88
-0,46%
3,04%
-0,24%
1,63%
0,29%
13,54
0,63%
13,47
13,45
13,52
13,67
-0,52%
-0,13%
0,51%
1,12%
Universitas Sumatera Utara
No
20
21
22
23
24
25
26
Kode
Emiten
INDF
MLBI
MYOH
PSDN
SKLT
STTP
ULTJ
Deskripsi
Size (LN Total Aktiva)
Tahun
2008
17,51
13,76
13,81
14,89
14,99
12,57
12,78
12,21
12,19
13,35
14,37
-0,03%
Growth (%)
Size (LN Total Aktiva)
Size (LN Total Aktiva)
Growth (%)
Size (LN Total Aktiva)
Growth (%)
2013
18,17
0,90%
0,71%
0,58%
1,53%
13,94
14,02
13,96
14,39
0,98%
0,51%
-0,41%
3,13%
15,30
15,70
15,93
16,09
2,03%
2,65%
1,46%
0,98%
12,94
12,95
13,43
13,43
1,25%
0,12%
3,72%
-0,01%
12,20
12,27
12,43
12,62
-0,20%
0,13%
0,59%
1,25%
1,53%
13,22
13,38
13,75
14,04
14,20
-1,00%
1,27%
2,72%
2,11%
1,16%
14,37
14,51
14,59
14,02
14,04
1,02%
0,57%
-3,95%
0,13%
1,66%
Growth (%)
Size (LN Total Aktiva)
2012
17,90
0,71%
Growth (%)
Size (LN Total Aktiva)
2011
17,80
0,39%
Growth (%)
2010
17,67
0,11%
Growth (%)
Size (LN Total Aktiva)
2009
17,49
Universitas Sumatera Utara
Lampiran 9. Good Corporate Governance
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
2009
79,68
77,20
64,43
71,05
95,21
57,86
62,76
77,60
66,87
65,02
64,52
77,19
65,00
52,22
82,07
65,00
72,89
92,01
84,60
2010
Tahun
2011
2012
2013
79,68
79,68
79,68
79,68
77,20
79,62
67,57
71,71
64,42
59,48
59,48
59,51
67,05
67,05
67,05
67,05
95,21
97,20
97,20
97,20
54,91
57,73
58,68
58,68
43,91
43,91
43,91
43,91
73,72
65,00
65,00
65,00
66,89
62,89
63,50
64,89
65,02
65,02
65,02
65,02
62,56
69,25
57,50
71,59
77,19
78,00
77,19
35,63
65,00
65,00
65,00
65,00
96,53
96,53
96,53
96,85
79,86
79,51
79,51
79,51
65,00
65,00
65,00
65,00
72,88
54,28
53,48
55,71
87,02
87,02
92,01
92,01
84,60
84,60
81,67
81,67
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
2009
50,05
83,37
83,35
92,40
96,00
56,76
61,54
2010
Tahun
2011
2012
2013
50,05
50,07
50,07
50,07
82,00
82,53
82,53
83,66
83,39
69,48
78,14
78,69
76,86
72,10
72,09
72,09
96,09
96,09
96,09
96,09
56,76
56,76
56,76
56,76
46,82
46,62
46,60
46,60
Universitas Sumatera Utara
Lampiran 10. Hasil SPPS - Statistik Deskriptif
Descriptive Statistics
Std.
N
Min
Max
Sum
Mean
Skewness
Kurtosis
Deviation
Std.
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Std.
Statistic
Error
GP_Gro
130
-72,64
313,14 2434,99
18,7307
53,42163
1,883
Sales_Gro
130
-56,38
212,58 2359,09
18,1468
40,95060
2,244 ,212
CR_Gro
130
-76,38
281,63
427,70
3,2900
42,62214
2,863
DAR_Gro
130
-72,57
139,22
370,97
2,8536
24,01555
ROE_Gro
130
-92,90
666,23 2981,44
22,9342
Size_Gro
130
-5,48
128,08
GCG
130
35,63
97,20 9214,53
Valid N
130
5,77
,212
Error
6,885
,422
7,593
,422
,212
15,094
,422
1,457
,212
8,277
,422
115,64717
3,106
,212
11,737
,422
,9852
1,37217
-,288
,212
5,445
,422
70,8810
14,75920
,066
,212
-,665
,422
(listwise)
Universitas Sumatera Utara
Lampiran 11. Hasil SPSS - Statistik Deskriptif Setelah Tranformasi Data
Descriptive Statistics
Std.
N
Min
Max
Sum
Mean
Skewness
Kurtosis
Deviation
Std.
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Std.
Statistic
Error
Error
GP_Gro
130
4,61
6,19
678,74
5,2211
,25214
,507
,212
1,419
,422
Sales_Gro
130
4,61
5,91
668,15
5,1396
,20524
,959
,212
3,224
,422
CR_Gro
130
4,61
6,13
671,95
5,1689
,20339
1,029
,212
4,039
,422
DAR_Gro
130
4,61
5,74
670,59
5,1584
,13234
,098
,212
4,732
,422
ROE_Gro
130
4,61
6,76
687,13
5,2856
,38668
1,316
,212
2,660
,422
Size_Gro
130
4,61
4,71
606,81
4,6677
,01292
-,430
,212
5,821
,422
GCG
130
4,61
5,08
637,15
4,9012
,10998
-,161
,212
-,530
,422
Valid N
130
(listwise)
Universitas Sumatera Utara
Lampiran 12. Hasil SPSS – Analisis Regresi Bergadan (Model Regresi I)
Model Summaryb
Model
1
R
R
Square
,679a
R Square
,461
Change Statistics
Std. Error
Adjusted
Durbin-
of the
R Square
F
Estimate
Change
Change
,439
,18881
df1
,461 21,208
Sig. F
df2
5
Watson
Change
124
,000
2,325
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: GP_Gro
ANOVAb
Model
1
Sum of
Squares
df
Mean Square
Regression
3,780
5
,756
Residual
4,421
124
,036
Total
8,201
129
F
Sig.
21,208
,000a
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: GP_Gro
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1 (Constant)
Std.
Error
-38,160
6,379
CR_Gro
,265
,089
DAR_Gro
,190
ROE_Gro
Size_Gro
GCG
Collinearity
Correlations
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Toler
ance
VIF
-5,982
,000
,214
2,984
,003
,262
,259
,197
,845 1,184
,140
,100
1,359
,177
-,006
,121
,090
,810 1,234
,319
,045
,489
7,079
,000
,479
,536
,467
,911 1,098
8,148
1,316
,418
6,193
,000
,405
,486
,408
,956 1,046
,268
,156
,117
1,718
,088
,020
,152
,113
,941 1,063
a. Dependent Variable: GP_Gro
Universitas Sumatera Utara
Universitas Sumatera Utara
Lampiran 13. Hasil SPSS – Uji Glejser Model Regresi I
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
Std.
Error
1 (Constant)
,308
4,312
CR_Gro
-,022
,060
DAR_Gro
-,116
ROE_Gro
Collinearity
Correlations
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Tolera
nce
VIF
,071
,943
-,036
-,371
,711
,023 -,033
-,033
,845 1,184
,094
-,120
-1,229
,221
-,086 -,110
-,108
,810 1,234
,056
,030
,170
1,839
,068
,145
,163
,162
,911 1,098
Size_Gro
,023
,889
,002
,026
,979
,019
,002
,002
,956 1,046
GCG
,028
,105
,024
,265
,792
-,010
,024
,023
,941 1,063
a. Dependent Variable: Abs_Ut1
Universitas Sumatera Utara
Lampiran 14. Hasil SPSS – Analisis Regresi Moderasi (Model Regresi II)
Model Summaryb
Model
1
R
R
Square
,567a
R Square
,321
Change Statistics
Std. Error
Adjusted
Durbin-
of the
R Square
F
Estimate
Change
Change
,294
,17247
,321
df1
11,733
5
df2
Sig. F
Watson
Change
124
,000
2,036
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: Sales_Gro
ANOVAb
Model
1
Sum of
Squares
df
Mean Square
Regression
1,745
5
,349
Residual
3,689
124
,030
Total
5,434
129
F
Sig.
11,733
,000a
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: Sales_Gro
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1
(Constant)
Std.
Error
-28,832
5,827
CR_Gro
,211
,081
DAR_Gro
,222
ROE_Gro
Size_Gro
GCG
Correlations
Collinearity
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Toler
ance
VIF
-4,948
,000
,209
2,595
,011
,226
,227
,192
,845
1,184
,127
,143
1,745
,083
,023
,155
,129
,810
1,234
,177
,041
,333
4,301
,000
,337
,360
,318
,911
1,098
6,432
1,202
,405
5,352
,000
,387
,433
,396
,956
1,046
,158
,142
,085
1,109
,269
,020
,099
,082
,941
1,063
a. Dependent Variable: Sales_Gro
Universitas Sumatera Utara
Universitas Sumatera Utara
Lampiran 15. Hasil SPSS – Uji Glesjer Model Regresi II
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1
(Constant)
Std.
Error
-2,873
4,139
,041
,058
DAR_Gro
-,005
ROE_Gro
Statistics
Sig.
Beta
Zero-
Parti
order
al
-,694
,489
,069
,712
,478
,091
-,005
-,053
,958
,034
,029
,107
1,147
,253
,103
Size_Gro
,532
,854
,057
,623
,535
GCG
,029
,101
,027
,291
,772
CR_Gro
Collinearity
Correlations
,086
Part
Toler
ance
VIF
,064
,063
,845 1,184
-,029 -,005
-,005
,810 1,234
,103
,102
,911 1,098
,062
,056
,055
,956 1,046
,008
,026
,026
,941 1,063
a. Dependent Variable: Abs_Ut1
Universitas Sumatera Utara
Lampiran 16. Hasil SPSS – Analisis Regresi Moderasi – Uji Residual
Coefficientsa
Unstandardize Standardized
d Coefficients
Correlations
Coefficients
Model
t
B
Std.
Error
1 (Constant)
-,209
,221
GP_Gro
,063
,042
Statistics
Sig.
Zero- Parti
Beta
order
,130
Collinearity
-,950
,344
1,483
,140
al
,130 ,130
Part
,130
Toler
ance
VIF
1,000 1,000
a. Dependent Variable: Abs_Res
Universitas Sumatera Utara
No
1
2
Kegiatan
Januari
Februari
Maret
2014 - 2015
April
Mei
Juni
Juli
Penyusunan
&Pengajuan
Proposal
Bimbingan
proposal
3
Kolokium
4
Bimbingan
Tesis
5
Seminar
Hasil
6
Bimbingan
Akhir Tesis
7
Sidang
Akhir Tesis
Universitas Sumatera Utara
Lampiran 2. Tabel List Populasi dan Sampel
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1 2 3 4
Ket
S1
1
Astra Agro Lestari, Tbk
AALI
Perkebunan
V V V
V
2
Austindo Nusantara Jaya
ANJT
Perkebunan
X X X
X
3
BW Plantation Tbk
BWPT
Perkebunan
V V V
V
4
Dharma Satya Nusantara, Tbk
DNSG
Perkebunan
X X X
X
5
Golden Plantation, Tbk
GOLL
Perkebunan
X X X
X
6
Gozco Plantation, Tbk
GZCO
Perkebunan
V V X
X
7
Jaya Agra Waltie, Tbk
JAWA
Perkebunan
X X X
X
LSIP
Perkebunan
V V V
V
MAGP
Perkebunan
X X X
X
10
PP London Sumatera
Indonesia, Tbk
Multi Agro Gemilang
Plantation, Tbk
Provident Agro, Tbk
PALM
Perkebunan
X X X
X
11
Sampoerna Agro, Tbk
SGRO
Perkebunan
V V V
V
12
Salim Ivomas Pratama, Tbk
SIMP
Perkebunan
X X X
X
SMAR
Perkebunan
V V V
V
SSMS
Perkebunan
X X X
X
8
9
13
14
Sinar Mas Agro Resources
dan Technology, Tbk
Sawit Sumbermas Sarana,
Tbk
15
Tunas Baru Lampung, Tbk
TBLA
Perkebunan
V V V
V
16
Bakrie Sumatera Plantation,
Tbk
UNSP
Perkebunan
V V X
X
17
Adro Energy Tbk
ADRO
Pertambangan
V V V
V
18
Atlas Resources Tbk
ARII
Pertambangan
X X X
X
19
ATPK Recources Tbk
ATPK
Pertambangan
V V X
X
20
Borneo Lumbung Energy dan
Metal Tbk
BORN
Pertambangan
X X X
X
21
Berau Coal Energy Tbk
BRAU
Pertambangan
X X X
X
22
Baramulti Sukses Sarana Tbk
BSSR
Pertambangan
X X X
X
23
Bumi Resources Tbk
BUMI
Pertambangan
V V X
X
24
Bayan Resources Tbk
BYAN
Pertambangan
V V X
X
25
Darma Henwa Tbk
DEWA
Pertambangan
V V X
X
S2
S3
S4
S5
S6
S7
Universitas Sumatera Utara
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1 2 3 4
Ket
26
Delta Dunia Makmur, Tbk
DOID
Pertambangan
V V X
X
27
Golden Energy Mines Tbk
GEMS
Pertambangan
X X X
X
28
Garda Tujuh Buana Tbk
GTBO
Pertambangan
V V X
X
29
Harum Energy Tbk
HRUM
Pertambangan
X X X
X
30
Indo Tambang Raya Megah Tbk
ITMG
Pertambangan
V V V
V
S8
31
Resources Alam Indonesia Tbk
KKGI
Pertambangan
V V V
V
S9
32
Mitrabara Adiperdana TBk
MBAP
Pertambangan
X X X
X
33
Samindo Resources Tbk
MYOH
Pertambangan
V V X
X
34
Perdana Karya Perkasa Tbk
PKPK
Pertambangan
V V X
X
PTBA
Pertambangan
V V V
V
36
Tambang Batubara Bukit
Asam (Persero) Tbk
Petrosea Tbk
PTRO
Pertambangan
V V V
X
37
Golden Eagle Energy Tbk
SMMT
Pertambangan
V V X
X
38
Toba Bara Sejahtera Tbk
TOBA
Pertambangan
X X X
X
39
Ratu Prabu Energi Tbk
ARTI
Pertambangan
V V X
X
40
Benakat Petroleum Energy Tbk
BIPI
Pertambangan
X X X
X
41
Elnusa Tbk
ELSA
Pertambangan
V V V
X
42
Energi Mega Persada Tbk
ENRG
Pertambangan
V V X
X
43
Surya Esa Perkasa Tbk
ESSA
Pertambangan
X X X
X
44
Medco Energi Internasional Tbk
MEDC
Pertambangan
V V V
V
S11
45
Radiant Utama Internsco Tbk
RUIS
Pertambangan
V V V
V
S12
46
Aneka Tambang (Persero) Tbk
ANTM
Pertambangan
V V V
V
S13
47
Cita Mineral Investindo TBk
CITA
Pertambangan
V V V
V
S14
48
Citra Kebun Raya Agri Tbk
CKRA
Pertambangan
V V X
X
49
Central Omega Resources Tbk
DKFT
Pertambangan
V V X
X
50
Vale Indonesia TBk
INCO
Pertambangan
V V V
V
51
J Resources Asia Pasific Tbk
PSAB
Pertambangan
V V X
X
52
SMR Utama Tbk
SMRU
Pertambangan
X X X
X
35
S10
S15
Universitas Sumatera Utara
No
Nama Emiten
Kode
Emiten
Sektor
Kriteria
Sampel
1
2
Ket
3
4
53
Timah (Persero) Tbk
TINS
Pertambangan
V V V
V
54
Citatah Tbk
CTTH
Pertambangan
V V X
X
55
Mitra Investindo
MITI
Pertambangan
V V V
X
V V X
X
V V V
V
X X X
X
V V V
V
S18
V V V
V
S19
X X X
X
V V V
V
S20
V V V
V
S21
V V V
V
S22
V V V
V
S23
X X X
X
X X X
X
V V V
V
S24
V V V
V
S25
V V V
V
S26
56
57
PT. Akasha Wira
Internasional, Tbk
PT. Tiga Pilar Sejahtera Food,
Tbk
ADES
AISA
58
PT. Tri Banyan Tirta, Tbk
ALTO
59
PT. Cahaya Kalbar, Tbk
CEKA
60
PT. Delta Djakarta, Tbk
DLTA
61
62
63
64
65
66
PT. Indofood CBP Sukses
Makmur, Tbk
PT. Indofood Sukses
Makmur, Tbk
PT. Multi Bintang Indonesia,
Tbk
PT. Mayora Indah, Tbk
PT. Prashida Aneka Niaga,
Tbk
PT. Nippon Indosari
Corporindo
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
67
PT. Sekar Bumi, Tbk
SKBM
68
PT. Sekar Laut, Tbk
SKLT
69
PT. Siantar Top, Tbk
STTP
70
PT. Ultra Jaya Milk Industri
dan Trading Company, Tbk
ULTJ
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
Makanan dan
Minuman
S16
S17
Universitas Sumatera Utara
Lampiran 3 . Data Pertumbuhan Laba Kotor (Gross Profit Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
2008
3.803
306,0
1.861
773,8
3.776
812,7
4.943
5.232
120,5
3.530
5.586
126,0
2.651
680,2
5.515
2.719
152,9
223
284,3
8.977
2009
3.102
-18,45%
365,0
19,27%
1.390
-25,27%
599,4
-22,53%
1.717
-54,54%
447,2
-44,97%
11.038
123,29%
5.381
2,84%
143,1
18,77%
4.844
37,21%
2.161
-61,31%
125,3
-0,60%
1.198
-54,81%
186,1
-72,64%
2.310
-58,11%
1.153
-57,59%
153,0
0,06%
139
-37,90%
339,2
19,28%
10.122
12,76%
Tahun
2010
2011
3.609
3.935
16,36%
9,02%
467,2
614,0
27,99%
31,43%
1.771
2.362
27,39%
33,36%
842,6
1.061
40,57%
25,89%
3.137
7.522
82,77% 139,74%
641,0
1.243
43,33%
93,90%
7.732
12.953
-29,95%
67,52%
4.862
8.089
-9,63%
66,36%
340,8
869,8
138,18% 155,19%
3.650
5.279
-24,64%
44,62%
2.584
3.402
19,54%
31,68%
121,6
150,5
-2,97%
23,80%
2.937
3.028
145,17%
3,09%
768,8
1.250
313,14%
62,61%
5.603
4.660
142,54% -16,83%
1.924
1.973
66,88%
2,55%
183,8
422,3
20,16% 129,76%
83
197
-39,77% 136,43%
359,6
392,9
6,04%
9,25%
12.470
12.583
23,20%
0,90%
2012
4.357
10,74%
571,2
-6,98%
1.681
-28,84%
793,0
-25,25%
6.525
-13,25%
1.028
-17,31%
10.082
-22,16%
7.167
-11,40%
668,8
-23,10%
5.088
-3,62%
3.887
14,25%
235,3
56,33%
2.023
-33,19%
1.152
-7,86%
1.612
-65,41%
1.275
-35,37%
605,2
43,31%
168
-14,95%
202,6
-48,44%
13.591
8,01%
2013
4.082
-6,32%
541,2
-5,24%
1.253
-25,44%
498,1
-37,18%
4.121
-36,84%
949,6
-7,60%
9.010
-10,63%
6.207
-13,40%
655,2
-2,04%
3.464
-31,93%
4.476
15,16%
293,8
24,88%
1.616
-20,12%
2.212
92,06%
1.705
5,78%
1.444
13,20%
913,5
50,93%
225
34,06%
261,8
29,24%
14.330
5,43%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
Gross Profit (in billion)
Growth (%)
2008
639,1
753,9
106,0
56,9
90,6
260,7
2009
849,3
32,90%
1.134
50,38%
88,0
-17,04%
52,4
-7,88%
102,1
12,62%
421,9
61,81%
Tahun
2010
2011
1.028
1.080
21,06%
5,07%
1.706
1.658
50,50%
-2,81%
101,3
126,5
15,15%
24,85%
62,1
72,5
18,41%
16,77%
132,9
178,3
30,24%
34,12%
592,2
625,7
40,38%
5,65%
2012
959,6
-11,17%
2.346
41,44%
159,9
26,47%
90,8
25,34%
247,1
38,61%
901,7
44,12%
2013
2.284
137,97%
2.922
24,56%
176,2
10,17%
124,1
36,59%
310,0
25,45%
1.014
12,42%
Universitas Sumatera Utara
Lampiran 4. Data Pertumbuhan Penjualan (Sales Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Tahun
2008
8.161
513,7
3.846
2.288
16.094
3.956
18.093
14.421
338,4
7.216
14.085
1.179
9.592
1.325
14.367
9.053
489,2
1.964
0,0
38.799
2009
7.424
-9,03%
584,1
13,71%
3.200
-16,81%
1.816
-20,65%
14.201
-11,76%
2.784
-29,63%
26.938
48,89%
14.228
-1,34%
406,6
20,17%
8.948
24,00%
6.299
-55,28%
1.038
-11,96%
8.711
-9,18%
577,9
-56,38%
7.178
-50,04%
7.710
-14,84%
533,2
9,00%
1.195
-39,17%
0,0
0,71%
37.141
-4,27%
2010
8.844
19,12%
712,2
21,92%
3.593
12,28%
2.312
27,33%
20.265
42,70%
2.951
6,02%
24.689
-8,35%
14.977
5,26%
970,4
138,64%
7.909
-11,61%
8.348
32,52%
1.048
1,02%
8.744
0,38%
1.806
212,58%
11.459
59,64%
8.339
8,16%
705,2
32,26%
718
-39,88%
0,0
-2,23%
38.403
3,40%
2011
10.773
21,81%
888,3
24,73%
4.686
30,45%
3.142
35,93%
31.676
56,31%
3.732
26,45%
36.158
46,45%
21.599
44,21%
2.128
119,26%
10.582
33,79%
10.367
24,19%
1.164
11,05%
10.346
18,32%
2.915
61,38%
11.267
-1,67%
8.750
4,92%
1.753
148,55%
1.238
72,40%
0,0
0,22%
45.332
18,04%
2012
11.564
7,35%
944,3
6,30%
4.212
-10,13%
2.986
-4,97%
27.526
-13,10%
3.806
1,99%
35.996
-0,45%
23.585
9,19%
2.078
-2,33%
11.594
9,57%
8.745
-15,65%
1.602
37,67%
10.450
1,00%
2.609
-10,50%
9.354
-16,98%
7.363
-15,85%
2.748
56,76%
1.124
-9,26%
0
8,42%
50.202
10,74%
2013
12.675
9,60%
1.144
21,18%
4.134
-1,85%
2.561
-14,25%
23.935
-13,05%
3.705
-2,64%
40.043
11,24%
26.557
12,60%
2.358
13,48%
11.209
-3,32%
10.835
23,90%
1.797
12,11%
11.298
8,12%
4.125
58,11%
11.234
20,10%
5.852
-20,52%
4.057
47,65%
2.532
125,35%
0
1,06%
57.732
15,00%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
Sales (in billion)
Growth (%)
2008
1.326
3.908
713,1
313,1
624,4
1.363
2009
1.616
21,92%
4.777
22,25%
592,4
-16,93%
276,3
-11,76%
627,1
0,43%
1.614
18,44%
Tahun
2010
2011
1.790
1.859
10,76%
3,83%
7.224
9.454
51,22%
30,86%
928,5
1.246
56,75%
34,22%
314,1
344,4
13,69%
9,64%
762,6
1.028
21,61%
34,76%
1.880
2.102
16,51%
11,80%
2012
1.567
-15,70%
10.511
11,18%
1.305
4,72%
401,7
16,63%
1.284
24,92%
2.810
33,65%
2013
3.562
127,31%
12.018
14,34%
1.280
-1,96%
567,0
41,15%
1.695
32,03%
3.460
23,15%
Universitas Sumatera Utara
Lampiran 5. Data Pertumbuhan Rasio Lancar (Current Ratio Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
20
INDF
Deskripsi
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
2008
194,4%
31,1%
170,1%
227,0%
172,2%
110,3%
116,9%
149,1%
237,0%
365,7%
222,5%
198,5%
801,7%
109,9%
489,1%
262,4%
88,5%
735,1%
378,9%
89,8%
2009
182,6%
-6,09%
118,6%
281,63%
140,5%
-17,36%
261,2%
15,08%
158,0%
-8,28%
112,0%
1,50%
198,1%
69,44%
197,8%
32,65%
205,7%
-13,19%
491,2%
34,31%
155,4%
-30,16%
217,4%
9,53%
727,3%
-9,27%
80,8%
-26,51%
723,6%
47,95%
294,1%
12,09%
117,3%
32,44%
489,4%
-33,41%
470,4%
24,13%
116,1%
29,32%
Tahun
2010
2011
193,2%
131,0%
5,80%
-32,20%
127,4%
85,3%
7,48%
-33,05%
239,3%
483,3%
70,25% 101,97%
189,2%
158,9%
-27,57%
-15,99%
152,7%
186,4%
-3,35%
22,11%
111,1%
137,8%
-0,80%
24,06%
176,1%
166,5%
-11,11%
-5,42%
183,4%
236,6%
-7,25%
28,97%
232,2%
282,4%
12,88%
21,61%
579,1%
463,2%
17,88%
-20,00%
204,2%
160,5%
31,43%
-21,41%
149,5%
107,7%
-31,21%
-27,98%
381,8% 1064,2%
-47,51% 178,76%
68,6%
89,2%
-15,14%
30,15%
450,2%
435,7%
-37,79%
-3,22%
323,7%
325,7%
10,04%
0,63%
128,5%
189,4%
9,58%
47,36%
167,2%
168,7%
-65,83%
0,87%
633,1%
600,9%
34,59%
-5,08%
203,6%
191,0%
75,42%
-6,23%
2012
68,5%
-47,73%
65,1%
-23,67%
327,3%
-32,27%
111,0%
-30,16%
210,0%
12,62%
158,8%
15,21%
157,2%
-5,58%
221,7%
-6,29%
194,8%
-31,03%
492,4%
6,29%
264,9%
65,00%
108,5%
0,75%
251,4%
-76,38%
98,5%
10,36%
341,0%
-21,74%
400,3%
22,89%
126,9%
-32,96%
102,7%
-39,11%
526,5%
-12,39%
204,9%
7,30%
2013
45,0%
-34,27%
44,6%
-31,49%
248,5%
-24,07%
105,1%
-5,35%
104,7%
-50,13%
112,0%
-29,45%
177,2%
12,69%
199,2%
-10,16%
173,5%
-10,91%
286,6%
-41,79%
200,3%
-24,37%
111,8%
3,04%
183,6%
-26,96%
191,0%
93,96%
330,1%
-3,20%
219,7%
-45,10%
175,0%
37,87%
163,2%
58,91%
470,5%
-10,62%
166,7%
-18,62%
Universitas Sumatera Utara
No
Kode
Emiten
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Tahun
Deskripsi
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
Current Ratio
Growth (%)
2008
93,5%
218,9%
278,3%
170,5%
122,4%
185,4%
2009
2010
2011
2012
2013
65,9%
-29,55%
229,0%
4,65%
156,3%
-43,85%
189,0%
10,85%
168,8%
37,91%
211,6%
14,15%
94,5%
43,42%
258,1%
12,68%
138,2%
-11,56%
192,5%
1,85%
170,9%
1,23%
200,1%
-5,46%
99,4%
5,21%
221,9%
-14,03%
155,0%
12,15%
169,7%
-11,83%
103,5%
-39,46%
152,1%
-23,98%
58,0%
-41,61%
276,1%
24,45%
160,7%
3,65%
141,5%
-16,65%
99,7%
-3,61%
201,8%
32,70%
97,7%
68,38%
240,2%
-13,00%
167,6%
4,29%
123,4%
-12,79%
114,2%
14,53%
247,0%
22,39%
Universitas Sumatera Utara
Lampiran 6. Data Pertumbuhan Rasio Hutang Terhadap Total Aset (Debt To
Total Asset Ratio Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
2008
18,1%
73,1%
35,0%
26,8%
53,9%
68,1%
58,4%
37,7%
45,0%
33,2%
62,4%
67,4%
20,8%
42,9%
17,5%
34,0%
61,5%
59,2%
25,0%
2009
15,1%
-16,69%
44,2%
-39,55%
21,4%
-38,90%
21,0%
-21,66%
53,0%
-1,72%
64,2%
-5,81%
58,8%
0,62%
34,3%
-8,92%
44,7%
-0,60%
28,4%
-14,59%
64,3%
3,17%
62,5%
-7,21%
17,6%
-15,45%
36,5%
-14,83%
22,4%
28,35%
29,4%
-13,54%
68,2%
10,75%
47,0%
-20,64%
21,1%
-15,29%
Tahun
2010
2011
15,2%
17,4%
0,39%
14,81%
57,5%
60,3%
30,03%
4,86%
18,1%
14,0%
-15,40%
-22,58%
24,9%
26,7%
18,66%
7,25%
53,2%
50,2%
0,47%
-5,77%
66,0%
62,1%
2,86%
-5,85%
54,1%
56,8%
-7,91%
5,05%
33,8%
31,5%
-1,36%
-6,81%
74,1%
59,9%
65,56%
-19,13%
26,2%
29,0%
-7,84%
11,04%
64,2%
66,9%
-0,17%
4,22%
64,0%
78,5%
2,36%
22,62%
22,0%
29,1%
25,16%
32,37%
43,8%
44,8%
19,94%
2,30%
23,3%
26,9%
3,99%
15,58%
28,5%
30,0%
-2,80%
5,20%
69,5%
49,0%
2,02%
-29,60%
63,7%
50,8%
35,66%
-20,24%
16,3%
17,7%
-23,10%
8,86%
2012
24,6%
41,12%
66,1%
9,63%
16,8%
20,12%
35,5%
33,02%
45,0%
-10,35%
66,1%
6,46%
55,2%
-2,81%
32,8%
3,97%
29,4%
-50,95%
33,2%
14,25%
68,3%
1,95%
79,7%
1,50%
34,9%
19,74%
42,4%
-5,52%
26,2%
-2,67%
25,6%
-14,56%
47,4%
-3,12%
54,9%
8,09%
19,7%
11,50%
2013
31,4%
27,59%
64,8%
-1,98%
17,1%
1,31%
40,2%
13,09%
64,7%
43,89%
71,1%
7,42%
52,6%
-4,88%
30,8%
-6,15%
8,1%
-72,57%
79,4%
139,22%
64,5%
-5,49%
79,5%
-0,22%
41,5%
18,92%
44,4%
4,80%
24,8%
-5,21%
37,9%
47,96%
53,1%
11,89%
50,6%
-7,84%
22,0%
11,31%
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
Debt to Total Asset Ratio
Growth (%)
2008
66,8%
63,4%
56,3%
52,9%
49,9%
42,0%
34,7%
2009
61,6%
-7,70%
89,4%
40,94%
50,0%
-11,25%
51,1%
-3,51%
42,2%
-15,54%
26,3%
-37,44%
31,1%
-10,49%
Tahun
2010
2011
47,4%
41,0%
-23,04%
-13,54%
58,5%
56,6%
-34,51%
-3,38%
53,6%
63,3%
7,24%
17,97%
53,5%
51,0%
4,67%
-4,53%
40,7%
42,6%
-3,56%
4,85%
31,1%
47,6%
18,34%
52,96%
35,2%
35,6%
13,20%
1,38%
2012
42,5%
3,67%
71,4%
26,17%
63,0%
-0,34%
40,0%
-21,64%
48,2%
12,95%
53,6%
12,71%
60,8%
70,55%
2013
50,9%
19,63%
44,6%
-37,52%
59,9%
-5,00%
38,8%
-3,11%
53,8%
11,63%
52,8%
-1,56%
63,9%
5,15%
Universitas Sumatera Utara
Lampiran 7. Data Pertumbuhan Rasio Tingat Pengembalian Ekuitas (Return
On Equity Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
2008
51,0%
43,9%
29,0%
28,3%
22,7%
7,1%
6,3%
38,5%
18,0%
42,7%
38,2%
14,9%
17,0%
46,3%
23,6%
35,1%
7,3%
11,3%
16,1%
2009
26,7%
-47,73%
18,5%
-57,83%
18,6%
-36,05%
16,0%
-43,61%
15,6%
-31,16%
13,9%
95,23%
25,1%
296,12%
42,6%
10,71%
11,7%
-34,77%
47,8%
12,01%
2,7%
-92,90%
8,8%
-40,87%
7,4%
-56,30%
10,8%
-76,56%
10,8%
-54,38%
9,1%
-73,97%
8,8%
20,08%
16,4%
45,35%
21,4%
33,01%
Tahun
2010
2011
28,0%
29,7%
4,85%
6,03%
21,6%
22,5%
16,68%
4,12%
22,7%
35,8%
22,30%
57,78%
21,2%
22,0%
32,75%
3,78%
21,6%
25,6%
38,54%
18,24%
20,0%
27,4%
43,65%
37,13%
11,9%
22,9%
-52,63%
92,80%
28,3%
51,0%
-33,55%
80,15%
54,7%
69,2%
366,30%
26,48%
31,6%
37,8%
-34,05%
19,78%
10,6%
56,9%
289,42% 438,13%
6,0%
1,9%
-32,07%
-68,43%
17,6%
17,9%
136,95%
1,68%
15,7%
25,6%
44,72%
63,37%
26,0%
18,9%
141,59%
-27,54%
22,6%
19,5%
146,58%
-13,49%
13,1%
8,2%
48,16%
-37,39%
9,6%
23,8%
-41,64% 148,32%
24,2%
26,5%
12,72%
9,61%
2012
26,2%
-11,65%
15,7%
-29,97%
17,9%
-50,07%
12,8%
-41,91%
24,1%
-5,83%
13,9%
-49,45%
14,1%
-38,39%
42,6%
-16,57%
16,5%
-76,21%
26,7%
-29,41%
4,9%
-91,38%
12,3%
547,51%
23,3%
30,54%
20,8%
-18,75%
3,9%
-79,22%
9,6%
-51,01%
12,5%
52,47%
12,6%
-47,05%
35,7%
34,73%
2013
18,9%
-28,02%
8,3%
-47,12%
11,9%
-33,35%
4,5%
-64,64%
13,8%
-42,82%
4,8%
-65,26%
8,8%
-37,59%
16,6%
-61,09%
10,8%
-34,56%
31,1%
16,71%
4,4%
-9,23%
11,4%
-7,33%
3,2%
-86,26%
32,7%
57,13%
2,3%
-42,49%
11,2%
17,54%
14,7%
17,94%
12,3%
-2,47%
40,0%
12,07%
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
Return On Equity
Growth (%)
2008
12,2%
64,6%
15,8%
10,2%
4,2%
1,3%
26,8%
2009
20,4%
67,95%
323,6%
400,99%
23,5%
49,29%
25,9%
154,60%
11,3%
165,94%
10,2%
666,23%
5,1%
-80,82%
Tahun
2010
2011
17,6%
15,9%
-13,93%
-9,78%
94,0%
95,7%
-70,95%
1,80%
24,3%
20,0%
3,32%
-17,92%
9,3%
11,6%
-63,91%
23,85%
4,1%
4,9%
-63,79%
19,02%
9,5%
8,7%
-6,10%
-8,66%
8,3%
7,2%
60,82%
-12,46%
2012
14,0%
-11,80%
137,5%
43,66%
24,3%
21,61%
6,3%
-45,91%
6,1%
26,45%
12,9%
47,83%
21,1%
191,79%
2013
8,9%
-36,40%
118,6%
-13,72%
26,0%
7,27%
5,1%
-18,38%
8,2%
33,21%
16,5%
28,07%
16,1%
-23,47%
Universitas Sumatera Utara
Lampiran 8. Data Pertumbuhan Ukuran Perusahaan (Size Growth)
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Size (LN Total Aktiva)
Tahun
2008
15,69
Growth (%)
Size (LN Total Aktiva)
13,83
15,41
14,58
Growth (%)
Size (LN Total Aktiva)
16,12
14,85
Size (LN Total Aktiva)
17,33
Growth (%)
Size (LN Total Aktiva)
16,19
Size (LN Total Aktiva)
26,14
Size (LN Total Aktiva)
15,62
Size (LN Total Aktiva)
16,89
Size (LN Total Aktiva)
13,34
Growth (%)
Size (LN Total Aktiva)
16,14
Growth (%)
Size (LN Total Aktiva)
13,49
Growth (%)
Size (LN Total Aktiva)
16,82
Size (LN Total Aktiva)
15,57
Growth (%)
Size (LN Total Aktiva)
13,83
Growth (%)
Size (LN Total Aktiva)
13,31
Size (LN Total Aktiva)
Growth (%)
13,46
16,52
1,14%
14,79
15,09
15,41
15,64
3,44%
2,04%
2,08%
1,51%
15,84
15,89
0,34%
14,63
16,14
14,87
15,04
15,24
15,32
1,64%
1,15%
1,28%
0,57%
16,34
16,50
16,60
16,73
1,24%
1,01%
0,60%
0,74%
14,84
15,11
15,26
15,46
15,64
-0,04%
1,82%
1,00%
1,33%
1,15%
17,56
16,24
26,33
15,90
17,52
17,75
17,99
18,22
-0,26%
1,34%
1,31%
1,32%
16,10
16,48
16,48
16,65
-0,89%
2,36%
0,05%
0,99%
26,99
27,61
27,63
29,23
2,50%
2,29%
0,09%
5,77%
15,98
16,26
16,36
15,46
0,48%
1,73%
0,62%
-5,48%
16,77
16,83
16,97
17,06
17,25
-0,71%
0,36%
0,82%
0,53%
1,08%
13,24
13,30
13,80
13,97
14,06
-0,70%
0,41%
3,80%
1,25%
0,62%
16,11
16,33
16,54
16,80
16,90
-0,19%
1,33%
1,29%
1,57%
0,62%
13,52
14,17
14,43
14,49
15,14
4,79%
1,84%
0,43%
4,49%
16,77
16,79
16,90
16,93
17,14
-0,29%
0,13%
0,66%
0,16%
1,23%
15,40
15,59
15,70
15,63
15,88
-1,12%
1,24%
0,71%
-0,44%
1,61%
14,11
2,03%
Growth (%)
16,33
1,22%
0,67%
0,25%
Growth (%)
16,14
0,93%
15,73
1,79%
Growth (%)
15,99
0,94%
1,29%
0,74%
Growth (%)
2013
15,53
0,33%
Growth (%)
2012
0,89%
1,33%
Growth (%)
2011
-0,09%
0,11%
Growth (%)
2010
15,39
0,33%
Growth (%)
Size (LN Total Aktiva)
14,30
3,38%
Growth (%)
Size (LN Total Aktiva)
15,84
0,95%
Growth (%)
Size (LN Total Aktiva)
2009
14,48
15,09
15,17
15,43
2,57%
4,26%
0,49%
1,72%
13,25
13,65
13,62
13,84
13,88
-0,46%
3,04%
-0,24%
1,63%
0,29%
13,54
0,63%
13,47
13,45
13,52
13,67
-0,52%
-0,13%
0,51%
1,12%
Universitas Sumatera Utara
No
20
21
22
23
24
25
26
Kode
Emiten
INDF
MLBI
MYOH
PSDN
SKLT
STTP
ULTJ
Deskripsi
Size (LN Total Aktiva)
Tahun
2008
17,51
13,76
13,81
14,89
14,99
12,57
12,78
12,21
12,19
13,35
14,37
-0,03%
Growth (%)
Size (LN Total Aktiva)
Size (LN Total Aktiva)
Growth (%)
Size (LN Total Aktiva)
Growth (%)
2013
18,17
0,90%
0,71%
0,58%
1,53%
13,94
14,02
13,96
14,39
0,98%
0,51%
-0,41%
3,13%
15,30
15,70
15,93
16,09
2,03%
2,65%
1,46%
0,98%
12,94
12,95
13,43
13,43
1,25%
0,12%
3,72%
-0,01%
12,20
12,27
12,43
12,62
-0,20%
0,13%
0,59%
1,25%
1,53%
13,22
13,38
13,75
14,04
14,20
-1,00%
1,27%
2,72%
2,11%
1,16%
14,37
14,51
14,59
14,02
14,04
1,02%
0,57%
-3,95%
0,13%
1,66%
Growth (%)
Size (LN Total Aktiva)
2012
17,90
0,71%
Growth (%)
Size (LN Total Aktiva)
2011
17,80
0,39%
Growth (%)
2010
17,67
0,11%
Growth (%)
Size (LN Total Aktiva)
2009
17,49
Universitas Sumatera Utara
Lampiran 9. Good Corporate Governance
No
Kode
Emiten
1
AALI
2
BWPT
3
LSIP
4
SGRO
5
SMAR
6
TBLA
7
ADRO
8
ITMG
9
KKGI
10
PTBA
11
MEDC
12
RIUS
13
ANTM
14
CITA
15
INCO
16
TINS
17
AISA
18
CEKA
19
DLTA
Deskripsi
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
2009
79,68
77,20
64,43
71,05
95,21
57,86
62,76
77,60
66,87
65,02
64,52
77,19
65,00
52,22
82,07
65,00
72,89
92,01
84,60
2010
Tahun
2011
2012
2013
79,68
79,68
79,68
79,68
77,20
79,62
67,57
71,71
64,42
59,48
59,48
59,51
67,05
67,05
67,05
67,05
95,21
97,20
97,20
97,20
54,91
57,73
58,68
58,68
43,91
43,91
43,91
43,91
73,72
65,00
65,00
65,00
66,89
62,89
63,50
64,89
65,02
65,02
65,02
65,02
62,56
69,25
57,50
71,59
77,19
78,00
77,19
35,63
65,00
65,00
65,00
65,00
96,53
96,53
96,53
96,85
79,86
79,51
79,51
79,51
65,00
65,00
65,00
65,00
72,88
54,28
53,48
55,71
87,02
87,02
92,01
92,01
84,60
84,60
81,67
81,67
Universitas Sumatera Utara
No
Kode
Emiten
20
INDF
21
MLBI
22
MYOH
23
PSDN
24
SKLT
25
STTP
26
ULTJ
Deskripsi
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
Kepemilikan
Institusional (%)
2009
50,05
83,37
83,35
92,40
96,00
56,76
61,54
2010
Tahun
2011
2012
2013
50,05
50,07
50,07
50,07
82,00
82,53
82,53
83,66
83,39
69,48
78,14
78,69
76,86
72,10
72,09
72,09
96,09
96,09
96,09
96,09
56,76
56,76
56,76
56,76
46,82
46,62
46,60
46,60
Universitas Sumatera Utara
Lampiran 10. Hasil SPPS - Statistik Deskriptif
Descriptive Statistics
Std.
N
Min
Max
Sum
Mean
Skewness
Kurtosis
Deviation
Std.
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Std.
Statistic
Error
GP_Gro
130
-72,64
313,14 2434,99
18,7307
53,42163
1,883
Sales_Gro
130
-56,38
212,58 2359,09
18,1468
40,95060
2,244 ,212
CR_Gro
130
-76,38
281,63
427,70
3,2900
42,62214
2,863
DAR_Gro
130
-72,57
139,22
370,97
2,8536
24,01555
ROE_Gro
130
-92,90
666,23 2981,44
22,9342
Size_Gro
130
-5,48
128,08
GCG
130
35,63
97,20 9214,53
Valid N
130
5,77
,212
Error
6,885
,422
7,593
,422
,212
15,094
,422
1,457
,212
8,277
,422
115,64717
3,106
,212
11,737
,422
,9852
1,37217
-,288
,212
5,445
,422
70,8810
14,75920
,066
,212
-,665
,422
(listwise)
Universitas Sumatera Utara
Lampiran 11. Hasil SPSS - Statistik Deskriptif Setelah Tranformasi Data
Descriptive Statistics
Std.
N
Min
Max
Sum
Mean
Skewness
Kurtosis
Deviation
Std.
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Statistic
Std.
Statistic
Error
Error
GP_Gro
130
4,61
6,19
678,74
5,2211
,25214
,507
,212
1,419
,422
Sales_Gro
130
4,61
5,91
668,15
5,1396
,20524
,959
,212
3,224
,422
CR_Gro
130
4,61
6,13
671,95
5,1689
,20339
1,029
,212
4,039
,422
DAR_Gro
130
4,61
5,74
670,59
5,1584
,13234
,098
,212
4,732
,422
ROE_Gro
130
4,61
6,76
687,13
5,2856
,38668
1,316
,212
2,660
,422
Size_Gro
130
4,61
4,71
606,81
4,6677
,01292
-,430
,212
5,821
,422
GCG
130
4,61
5,08
637,15
4,9012
,10998
-,161
,212
-,530
,422
Valid N
130
(listwise)
Universitas Sumatera Utara
Lampiran 12. Hasil SPSS – Analisis Regresi Bergadan (Model Regresi I)
Model Summaryb
Model
1
R
R
Square
,679a
R Square
,461
Change Statistics
Std. Error
Adjusted
Durbin-
of the
R Square
F
Estimate
Change
Change
,439
,18881
df1
,461 21,208
Sig. F
df2
5
Watson
Change
124
,000
2,325
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: GP_Gro
ANOVAb
Model
1
Sum of
Squares
df
Mean Square
Regression
3,780
5
,756
Residual
4,421
124
,036
Total
8,201
129
F
Sig.
21,208
,000a
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: GP_Gro
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1 (Constant)
Std.
Error
-38,160
6,379
CR_Gro
,265
,089
DAR_Gro
,190
ROE_Gro
Size_Gro
GCG
Collinearity
Correlations
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Toler
ance
VIF
-5,982
,000
,214
2,984
,003
,262
,259
,197
,845 1,184
,140
,100
1,359
,177
-,006
,121
,090
,810 1,234
,319
,045
,489
7,079
,000
,479
,536
,467
,911 1,098
8,148
1,316
,418
6,193
,000
,405
,486
,408
,956 1,046
,268
,156
,117
1,718
,088
,020
,152
,113
,941 1,063
a. Dependent Variable: GP_Gro
Universitas Sumatera Utara
Universitas Sumatera Utara
Lampiran 13. Hasil SPSS – Uji Glejser Model Regresi I
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
Std.
Error
1 (Constant)
,308
4,312
CR_Gro
-,022
,060
DAR_Gro
-,116
ROE_Gro
Collinearity
Correlations
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Tolera
nce
VIF
,071
,943
-,036
-,371
,711
,023 -,033
-,033
,845 1,184
,094
-,120
-1,229
,221
-,086 -,110
-,108
,810 1,234
,056
,030
,170
1,839
,068
,145
,163
,162
,911 1,098
Size_Gro
,023
,889
,002
,026
,979
,019
,002
,002
,956 1,046
GCG
,028
,105
,024
,265
,792
-,010
,024
,023
,941 1,063
a. Dependent Variable: Abs_Ut1
Universitas Sumatera Utara
Lampiran 14. Hasil SPSS – Analisis Regresi Moderasi (Model Regresi II)
Model Summaryb
Model
1
R
R
Square
,567a
R Square
,321
Change Statistics
Std. Error
Adjusted
Durbin-
of the
R Square
F
Estimate
Change
Change
,294
,17247
,321
df1
11,733
5
df2
Sig. F
Watson
Change
124
,000
2,036
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: Sales_Gro
ANOVAb
Model
1
Sum of
Squares
df
Mean Square
Regression
1,745
5
,349
Residual
3,689
124
,030
Total
5,434
129
F
Sig.
11,733
,000a
a. Predictors: (Constant), GCG, Size_Gro, CR_Gro, ROE_Gro, DAR_Gro
b. Dependent Variable: Sales_Gro
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1
(Constant)
Std.
Error
-28,832
5,827
CR_Gro
,211
,081
DAR_Gro
,222
ROE_Gro
Size_Gro
GCG
Correlations
Collinearity
Statistics
Sig.
Beta
Zero-
Parti
order
al
Part
Toler
ance
VIF
-4,948
,000
,209
2,595
,011
,226
,227
,192
,845
1,184
,127
,143
1,745
,083
,023
,155
,129
,810
1,234
,177
,041
,333
4,301
,000
,337
,360
,318
,911
1,098
6,432
1,202
,405
5,352
,000
,387
,433
,396
,956
1,046
,158
,142
,085
1,109
,269
,020
,099
,082
,941
1,063
a. Dependent Variable: Sales_Gro
Universitas Sumatera Utara
Universitas Sumatera Utara
Lampiran 15. Hasil SPSS – Uji Glesjer Model Regresi II
Coefficientsa
Unstandardized Standardized
Coefficients
Coefficients
Model
t
B
1
(Constant)
Std.
Error
-2,873
4,139
,041
,058
DAR_Gro
-,005
ROE_Gro
Statistics
Sig.
Beta
Zero-
Parti
order
al
-,694
,489
,069
,712
,478
,091
-,005
-,053
,958
,034
,029
,107
1,147
,253
,103
Size_Gro
,532
,854
,057
,623
,535
GCG
,029
,101
,027
,291
,772
CR_Gro
Collinearity
Correlations
,086
Part
Toler
ance
VIF
,064
,063
,845 1,184
-,029 -,005
-,005
,810 1,234
,103
,102
,911 1,098
,062
,056
,055
,956 1,046
,008
,026
,026
,941 1,063
a. Dependent Variable: Abs_Ut1
Universitas Sumatera Utara
Lampiran 16. Hasil SPSS – Analisis Regresi Moderasi – Uji Residual
Coefficientsa
Unstandardize Standardized
d Coefficients
Correlations
Coefficients
Model
t
B
Std.
Error
1 (Constant)
-,209
,221
GP_Gro
,063
,042
Statistics
Sig.
Zero- Parti
Beta
order
,130
Collinearity
-,950
,344
1,483
,140
al
,130 ,130
Part
,130
Toler
ance
VIF
1,000 1,000
a. Dependent Variable: Abs_Res
Universitas Sumatera Utara