33 IMAS Indomobil Sukses International

  No Kode Nama Perusahaan Nama Auditor

  15 DAVO Davomas Abadi Paul Hadiwinata, Hidayat & Co

  26 GGRM Gudang Garam Siddarta, Siddarta & Widjaja

  25 FASW Fajar Surya Hans Tuanakotta & Mustofa

  24 FAST Fast Food Indonesia Prasetyo, Sarwoko, Sandjaja

  23 ETWA Eterindo Wahanatama Prasetyo, Sarwoko, Sandjaja

  22 ESTI Ever Shine Textile Industri Prasetyo, Sarwoko, Sandjaja

  21 EKAD Ekadharma Kanto Santoso, Tony

  20 DYNA Dynaplast Prasetyo, Sarwoko, Sandjaja

  19 DVLA Darya-Varia Laboratoria Prasetyo, Sarwoko, Sandjaja

  18 DSUC Daya Sakti Unggul Corp. Prasetyo, Sarwoko, Sandjaja

  17 DPNS Duta Pertiwi Hans Tuanakotta & Mustofa

  16 DNKS Denkos Laboratories Prasetyo, Sarwoko, Sandjaja

  14 CTBN Citra Tubindo Prasetyo, Sarwoko, Sandjaja

  1 AISA Asia Intiselera Hans Tuanakotta & Mustofa

  13 CEKA Cahaya Kalbar Rasin, Icwan & Co

  12 BUDI Budi Acid Jaya Prasetyo, Sarwoko, Sandjaja

  11 BRPT Barito Pasifik Timber Prasetyo, Sarwoko, Sandjaja

  10 BRNA Berlina Hans Tuanakotta & Mustofa

  9 BRAM Branta Mulia Siddarta, Siddarta & Widjaja

  8 AUTO Astra Otoparts Hans Tuanakotta & Mustofa

  7 ASII Astra International Drs Hadi Sutanto & Co

  6 ARGO Argo Pantes Hanadi, Sarwoko, Sandjaja

  5 AQUA Aqua Golden Missisippi Prasetyo, Sarwoko, Sandjaja

  4 ALMI Alumindo Hans Tuanakotta & Mustofa

  3 ALKA Aneka Kimia Raya Prasetyo, Sarwoko, Sandjaja

  2 AKPI Argha Karya Prima Industri Prasetyo, Sarwoko, Sandjaja

  27 GJTL Gajah Tunggal Hans Tuanakotta & Mustofa Perpustakaan Unika

  No Kode Nama Perusahaan Nama Auditor

  47 KKGI Kurnia Kapuas Hans Tuanakotta & Mustofa

  58 PAFI Panasia Filament Koesbandijah, Beddy Samsi, Setiasih

  57 NIPS Nippres Drs M. Isjworo

  56 MYOR Mayora Indah Hans Tuanakotta & Mustofa

  55 MLIA Mulia Industrindo Hans Tuanakotta & Mustofa

  54 MIAT Mustika Ratu Prasetyo, Sarwoko, Sandjaja

  53 MDRN Modern Photo Prasetyo, Sarwoko, Sandjaja

  52 LTLS Lautan Luas Prasetyo, Sarwoko, Sandjaja

  51 LMPI Langgeng Makmur Prasetyo, Sarwoko, Sandjaja

  50 LION Lion Metal Works Prasetyo, Sarwoko, Sandjaja

  49 KONI Perdana Bangun Pustaka Prasetyo, Sarwoko, Sandjaja

  48 KLBF Kalbe Farma Prasetyo, Sarwoko, Sandjaja

  46 KICI Kedaung Indah Hans Tuanakotta & Mustofa

  33 IMAS Indomobil Sukses International Prasetyo, Sarwoko, Sandjaja

  45 KIAS Keramika Indonesia Assosiasi Hans Tuanakotta & Mustofa

  44 KDSI Kedawung Setia Industrial Prasetyo, Sarwoko, Sandjaja

  43 KARW Karwell Indonesia Drs Thomas, Trisno, Hendang & Rekan

  42 JPRS Jaya Pari Stell Hans Tuanakotta & Mustofa

  41 JKSW Jakarta Kyoei Steel Work Limited Prasetyo, Sarwoko, Sandjaja

  40 JECC Jembo Cable Hans Tuanakotta & Mustofa

  39 INTP Indocement Tunggal Perkasa Prasetyo, Sarwoko, Sandjaja

  38 INTD Inter Delta Johan, Malonda & Co

  37 INTA Intraco Penta Hans Tuanakotta & Mustofa

  36 INDS Indospring Supoyo, Eddy & Co

  35 INDR Indorama Sytetics Hans Tuanakotta & Mustofa

  34 INAI Indal Alumunium Hans Tuanakotta & Mustofa

  Perpustakaan Unika

  No Kode Nama Perusahaan Nama Auditor

  77 TIRT Tirta Mahakam Johan Malonda

  86 UNVR Unilever Hadi Sutanto & Co

  85 UNTR United Tractor Drs Hadi Sutanto & Co

  84 UNIC Unggul Indah Cahaya Prasetyo, Sarwoko, Sandjaja

  83 ULTJ Ultrajaya Koesbandijah, Beddy Samsi, Setiasih

  82 UGAR Wahana Jaya Hans Tuanakotta & Mustofa

  81 TURI Tunas Ridean Hadi Sutanto & Co

  80 TSPC Tempo Scan Pasific Prasetyo, Sarwoko, Sandjaja

  79 TRST Trias Sentosa Prasetyo, Sarwoko, Sandjaja

  78 TKIM Pabrik Kertas Tjiwi Kimia Eddy Pianto

  76 TIRA Tira Austenite Hans Tuanakotta & Mustofa

  65 SHDA Sari Husada Hadi Sutanto & Co

  75 SULI Sumalindo Lestari Jaya Prasetyo, Sarwoko, Sandjaja

  74 SUDI Surya Dumai Industri Johan, Malonda & Co

  73 SUBA Suba Indah Hans Tuanakotta & Mustofa

  72 STTP Siantar TOP Haryono, Adi & Agus

  71 SSTM Sunson R.B Tanubrata

  70 SRSN Sarasa Nugraha Amir Abadi Yusuf & Aryanto

  69 SPMA Suparma Adi Wirawan

  68 SMSM Selamat Sempurna Prasetyo, Sarwoko, Sandjaja

  67 SKLT Sekar Laut Prasetyo, Sarwoko, Sandjaja

  66 SIPD Sierad Produce Amir Abadi Yusuf & Aryanto

  87 VOKS Voksel Electric Hendrawinata Perpustakaan Unika

  Descriptives Descriptive Statistics Variabel N Mean Std. Dev Minimum Maximum

  DAC 87 -0.0385 0.1076 -0.3506 0.3468 Return

  Saham 87 0.0006 0.0022 -0.0042 0.0066 Frequencies

  Kualitas Auditor Ukuran Frequency Percent Valid Percent Cumulative Percent Big Five

  67

  77.0

  23.0

  23.0 Non Big Five

  20

  23.0 77.0 100.0 Total 87 100.0 100.0

  Perpustakaan Unika

  NPar Tests - I One-Sample Kolmogorov-Smirnov Test

  87 2.090792E-13 2.226405E-03

  .103 .103

• .075

  .958 .317

  N Mean Std. Deviation

  Normal Parameters

  a,b

  Absolute Positive Negative

  Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

  Unstandardiz ed Residual Test distribution is Normal.

  a.

  Calculated from data.

  b.

  Perpustakaan Unika

  Perpustakaan Unika

  Histogram _{10 12 14 8} Dependent Variable: RETURN ₄

  6 _{2 N = 87.00 Mean = 0.00 Std. Dev = .99} Frequency

_{-2.25 -1.75 -1.25 -.75 -.25 .25 .75}

_{1.25 1.75 2.25 2.75} Regression Standardized Residual

  Normal P-P Plot of Regression Standardized Residual _{1.00 .75} Dependent Variable: RETURN _{0.00 .25} .50

  Expected Cum Prob _{0.00 .25 .50 .75 1.00} Observed Cum Prob

  Scatterplot _{3 1 2} Dependent Variable: RETURN

• _{-3 -2} -1

  Regression Studentized Residual _{-3 -2 -1 1 2 3}

  One-Sample Kolmogorov-Smirnov Test

  87

• 6.05284E-12 2.213653E-03

  .101 .101

• .090

  .942 .338

  N Mean Std. Deviation

  Normal Parameters

  a,b

  Absolute Positive Negative

  Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

  Unstandardiz ed Residual Test distribution is Normal.

  a.

  Calculated from data.

  b.

  Perpustakaan Unika

  Variables Entered/Removed b

  a

  Perpustakaan Unika

  Dependent Variable: E2 a.

  Coefficien ts t Sig.

  Beta Standardi zed

  Unstandardized Coefficients

  Model

  (Constant) KA DAC

  1.538E-03 .000 4.614 .000 1.722E-04 .000 .051 .463 .644 3.470E-05 .001 .003 .024 .981

  Coefficients a

  Predictors: (Constant), DAC, KA a. Dependent Variable: E2 b.

  1 Sum of Squares df Mean Square F Sig.

  Model

  86 Regression Residual Total

  1.786E-04 84 2.127E-06 1.791E-04

  4.602E-07 2 2.301E-07 .108 .898

  DAC, KA

  ANOVA b

  Predictors: (Constant), DAC, KA a.

  R Square Std. Error of the Estimate

  1 R R Square Adjusted

  .003 -.021 1.458E-03 Model

  a

  .051

  Model Summary

  Dependent Variable: E2 b.

  a.

  Variables Removed Method All requested variables entered.

  1 Variables Entered

  . Enter Model

  a

1 B Std. Error

  Perpustakaan Unika

  Histogram _{10 12 14 8} Dependent Variable: RETURN ₄

  6 _{2 N = 87.00 Mean = 0.00 Std. Dev = .99} Frequency

_{-2.25 -1.75 -1.25 -.75 -.25 .25 .75}

_{1.25 1.75 2.25 2.75} Regression Standardized Residual

  Normal P-P Plot of Regression Standardized Residual _{1.00 .75} Dependent Variable: RETURN _{0.00 .25} .50

  Expected Cum Prob _{0.00 .25 .50 .75 1.00} Observed Cum Prob

  Scatterplot _{3 1 2} Dependent Variable: RETURN

• _{-3 -2} -1

  Regression Studentized Residual _{-3 -2 -1 1 2 3}

  Hasil pengujian autokorelasi DW tabel Keterangan Model DW D

  L d

  U 4 - d

  U Model I 2,177 1,38 1,58 2,42 Tidak terjadi autokorelasi Model II 2.157 1,52 1,62 2,38 Tidak terjadi autokorelasi

  Sumber : Data sekunder yang diolah Perpustakaan Unika

  Perpustakaan Unika Regression b Variables Entered/Removed

  Variables Variables Model Entered Removed Method

  1 PPEt / TA t-1, (DREVt . Enter

• DRECt) /

  a

  TA t-1 a. All requested variables entered.

  b.

  Dependent Variable: TACt / TA t-1

  b Model Summary

  Adjusted Std. Error of Model R R Square R Square the Estimate

  a

  1 .234 .055 .044 .1612893 a.

  Predictors: (Constant), PPEt / TA t-1, (DREVt - DRECt) / TA t-1 b.

  Dependent Variable: TACt / TA t-1

  b ANOVA

  Sum of Model Squares df Mean Square F Sig.

  a

  1 Regression .258 2 .129 4.957 .008

  Residual 4.448 171 2.601E-02

  Total 4.706 173 a.

  Predictors: (Constant), PPEt / TA t-1, (DREVt - DRECt) / TA t-1 b. Dependent Variable: TACt / TA t-1

  a Coefficients

  Standardi zed Unstandardized Coefficien

  Coefficients ts Model B Std. Error Beta t Sig.

  Regression - II Variables Entered/Removed

b

  a

  Perpustakaan Unika

  VIF Collinearity Statistics

  Coefficien ts t Sig. Tolerance

  Beta Standardi zed

  Unstandardized Coefficients

  Model

  (Constant) KA DAC

  2.018E-04 .001 .394 .694 5.628E-04 .001 .107 .985 .327 .998 1.002 1.796E-03 .002 .086 .800 .426 .998 1.002

  Coefficients a

  Predictors: (Constant), DAC, KA a. Dependent Variable: RETURN b.

  1 Sum of Squares df Mean Square F Sig.

  Model

  86 Regression Residual Total

  4.214E-04 84 5.017E-06 4.299E-04

  8.440E-06 2 4.220E-06 .841 .435

  DAC, KA

  ANOVA b

  Durbin-W atson Predictors: (Constant), DAC, KA a. Dependent Variable: RETURN b.

  R Square Std. Error of the Estimate

  1 R R Square Adjusted

  .020 -.004 2.23985E-03 2.157 Model

  a

  .140

  Model Summary b

  Dependent Variable: RETURN b.

  a.

  Variables Removed Method All requested variables entered.

  1 Variables Entered

  . Enter Model

  a