Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Usia Perusahaan, dan Adopsi IFRS Terhadap Pengungkapan Intellectual Capital
Lampiran 1
Daftar Populasi & Sample
Perusahaan Otomotif Pada Bursa Efek Indonesia
Tahun 2011 – 2014
No
Nama Perusahaan
Kode
Kriteria
Penentuan
Sampel
1 2 3 4
Sampel
1
Astra International Tbk
ASII
√
√
√
√
Sampel 1
2
Astra Otoparts Tbk
AUTO
√
√
√
√
Sampel 2
3
Garuda Metalindo Tbk
BOLT
X
X
X
X
4
Indo Kordsa Tbk
BRAM
√
√
√
√
Sampel 3
5
Goodyear Indonesia Tbk
GDYR
√
X
√
√
-
6
Gajah Tunggal Tbk
GJTL
√
X
√
√
-
7
Indomobil Sukses Internasional Tbk
IMAS
√
√
√
√
Sampel 4
8
Indospring Tbk
INDS
√
√
√
√
Sampel 5
9
Multi Prima Sejahtera Tbk
LPIN
√
√
√
√
Sampel 6
10
Multistrada Arah Sasana Tbk
MASA
√
√
√
√
Sampel 7
11
Nipress Tbk
NIPS
√
√
√
√
Sampel 8
12
Prima Alloy Steel Tbk
PRAS
√
√
√
√
Sampel 9
13
Selamat Sempurna Tbk
SMSM
√
√
√
√
Sampel 10
-
59
Universitas Sumatera Utara
Lampiran 2
Daftar Perusahaan Otomotif yang Menjadi Sample
Tahun 2011 - 2014
No
1
2
3
4
5
6
7
8
9
10
Nama Perusahaan
Astra International Tbk
Astra Otoparts Tbk
Indo Kordsa Tbk
Indomobil Sukses Internasional Tbk
Indospring Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sasana Tbk
Nipress Tbk
Prima Alloy Steel Tbk
Selamat Sempurna Tbk
Kode
ASII
AUTO
BRAM
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
60
Universitas Sumatera Utara
Lampiran 3
Daftar Perhitungan Intellectual Capital Pada Perusahaan Keuangan
Tahun 2011 – 2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
1
1
1
1
AUTO
1
1
1
1
BRAM
1
1
1
1
IMAS
0
0
0
1
INDS
1
1
1
1
LPIN
0
0
1
1
MASA
1
1
1
1
NIPS
1
1
1
1
PRAS
1
1
1
1
SMSM
1
1
1
1
Keterangan :
1= Mengungkapkan masing-mnasing salah satu criteria dari human
capital. Structural cpital, relational capital.
0= selain dari itu
61
Universitas Sumatera Utara
Lampiran 4
Daftar Perhitungan Leverage Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
0.01
1
1
1
AUTO
0.51
0.6
0.3
0.4
BRAM
42.70
39.94
52.35
81.01
IMAS
1.54
2.08
2.35
2.49
INDS
80.30
46.5
25.3
5.6
LPIN
33.00
28
37
33
MASA
168.00
68
68
67
NIPS
169.90
144.58
238.39
109.56
PRAS
2.45
1.06
0.96
0.88
SMSM
70.00
76
69
53
Keterangan :
�����
Leverage = Debt to equity ratio / �����
������
�������
62
Universitas Sumatera Utara
Lampiran 5
Daftar Perhitungan Profitabilitas Pada perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
14
12
10
9
AUTO
14.5
13
8
7
BRAM
4.07
7.3
2.02
4.47
IMAS
6.3
4.56
2.39
0.55
INDS
10.5
8.1
6.7
24.9
LPIN
7
10
4
-2
MASA
3
0.1
0.6
0.1
NIPS
3.99
4.1
4.24
2.56
PRAS
0.28
7.18
10.95
8.65
SMSM
18
19
20
24
Keterangan :
���� ����� ℎ
Profitabilitas (ROA) = ����� ����
63
Universitas Sumatera Utara
Lampiran 6
Daftar Perhitungan Ukuran Perusahaan Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
25.76
12.11
12.27
12.37
AUTO
22.66
16.00
16.35
16.48
BRAM
21.23
12.35
12.38
12.64
IMAS
9.47
9.77
10.01
10.06
INDS
13.95
14.33
14.60
14.64
LPIN
11.97
12.06
12.19
12.13
MASA
8.46
13.34
13.35
13.35
NIPS
19.92
13.17
13.59
14.00
PRAS
13.09
13.27
13.59
14.07
SMSM
7.04
7.27
7.44
7.47
Keterangan :
Ukuran Perusahaan = Ln (Total Asset)
64
Universitas Sumatera Utara
Lampiran 7
Daftar Perhitungan Usia Perusahaan Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
21
22
23
24
AUTO
13
14
15
16
BRAM
21
22
23
24
IMAS
18
19
20
21
INDS
21
22
23
24
LPIN
21
22
23
24
MASA
6
7
8
9
NIPS
20
21
22
23
PRAS
21
22
23
24
SMSM
15
16
17
18
Keterangan :
Usia Perusahaan = ��ℎ�� ������ – ��ℎ�� ������� ��������� �� ���
65
Universitas Sumatera Utara
Lampiran 8
Daftar Perhitungan Adopsi IFRS Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
0
0
0
0
AUTO
0
0
0
0
BRAM
0
0
0
0
IMAS
0
0
0
0
INDS
0
0
0
0
LPIN
0
0
0
0
MASA
0
0
0
0
NIPS
0
0
0
0
PRAS
0
0
0
0
SMSM
0
0
0
0
Keterangan :
1 = menyajikan laporan keuangan sesuai dengan format IAS 1
(dimulai dengn aset tidak lancar)
0= selain dari itu
66
Universitas Sumatera Utara
Lampiran 9
Uji Statistik Deskriptif
Descriptive Statistics
N
Minimum
ICDISC
40
.0000
LEV
40
ROA
Maximum
1.0000
Mean
Std. Deviation
Variance
.875000
.3349321
.112
.0100
238.0000 4.555575E1
55.7860930
3.112E3
40
-2.0000
24.0000 7.625000E0
6.5776915
43.266
TA
40
1.1370
798.4070 1.980183E2
248.7404259
6.187E4
UPER
40
6.0000
24.0000 1.920000E1
4.9468975
24.472
ADOPIFRS
40
.0000
.0000000
.000
Valid N (listwise)
40
.0000
.000000
Lampiran 10
Uji Kesesuaian Model
Iteration Historya,b,c,d
Coefficients
Iteration
-2 Log likelihood Constant
LEV
ROA
TA
UP
IFRS
Step 1 1
26.667
-.405
.007
.037
.116
-.010
.538
2
21.298
-2.891
.016
.072
.303
-.007
1.404
3
18.778
-6.217
.028
.098
.544
.008
2.447
4
18.271
-7.898
.036
.107
.685
.008
3.351
5
18.230
-8.114
.039
.107
.727
-.004
4.296
6
18.226
-8.088
.039
.106
.733
-.008
5.288
7
18.225
-8.086
.039
.106
.733
-.008
6.288
8
18.225
-8.086
.039
.106
.733
-.008
7.289
9
18.225
-8.086
.039
.106
.733
-.008
8.289
10
18.225
-8.086
.039
.106
.733
-.008
9.289
11
18.225
-8.086
.039
.106
.733
-.008
10.289
12
18.225
-8.086
.039
.106
.733
-.008
11.289
13
18.225
-8.086
.039
.106
.733
-.008
12.289
14
18.225
-8.086
.039
.106
.733
-.008
13.289
15
18.225
-8.086
.039
.106
.733
-.008
14.289
16
18.225
-8.086
.039
.106
.733
-.008
15.289
17
18.225
-8.086
.039
.106
.733
-.008
16.289
18
18.225
-8.086
.039
.106
.733
-.008
17.289
19
18.225
-8.086
.039
.106
.733
-.008
18.289
20
18.225
-8.086
.039
.106
.733
-.008
19.289
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 30,142
d. Estimation terminated at iteration number 20
because maximum iterations has been reached. Final
solution cannot be found.
67
Universitas Sumatera Utara
Lampiran 11
Uji Kelayakan Model Regresi
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
4.512
8
.808
Lampiran 12
Uji Koefisien Determinasi
Model Summary
Step
-2 Log likelihood
1
18.225
Cox & Snell R
Nagelkerke R
Square
Square
a
.258
.487
a. Estimation terminated at iteration number 20 because maximum
iterations has been reached. Final solution cannot be found.
Lampiran 13
Matrik Klasifikasi
Classification Table
a,b
Predicted
Disclosure
Observed
Step 0
Disclosure
0
Percentage
Correct
1
0
1
Overall
Percentage
0
5
.0
0
35
100.0
87.5
a. Constant is included in the
model.
b. The cut value is ,500
68
Universitas Sumatera Utara
Lampiran 14
Uji Multikolinearitas
Coefficients
Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
1
Std. Error
(Constant)
.414
.291
Leverage
.002
.001
Return On Asset
.010
Total Aset
Usia Perusahaan
a
Beta
t
Sig.
Tolerance
VIF
1.425
.163
.290
1.799
.081
.911
1.098
.008
.198
1.251
.219
.946
1.057
.028
.014
.323
2.064
.047
.965
1.037
-.003
.011
-.041
-.262
.795
.957
1.045
a. Dependent Variable: Disclosure
Lampiran 15
Uji Parsial
Variables in the Equation
B
Step LEV
1
S.E.
Wald
Df
Sig.
Exp(B)
.039
.028
1.912
1
.167
1.040
ROA
.106
.107
.992
1
.319
1.112
TA
.733
.370
3.918
1
.048
2.081
UP
-.008
.245
.001
1
.974
.992
IFRS
19.289
4.019E4
.000
1
1.000
2.382E8
Constant
-8.086
5.382
2.258
1
.133
.000
a
a. Variable(s) entered on step 1: LEV, ROA, TA, UP, IFRS.
69
Universitas Sumatera Utara
Lampiran 16
Koefisien Persamaan Regresi LogistikUji Parsial
Variables in the Equation
B
Step LEV
1
S.E.
Wald
Df
Sig.
Exp(B)
.039
.028
1.912
1
.167
1.040
ROA
.106
.107
.992
1
.319
1.112
TA
.733
.370
3.918
1
.048
2.081
UP
-.008
.245
.001
1
.974
.992
IFRS
19.289
4.019E4
.000
1
1.000
2.382E8
Constant
-8.086
5.382
2.258
1
.133
.000
a
a. Variable(s) entered on step 1: LEV, ROA, TA, UP, IFRS.
70
Universitas Sumatera Utara
Daftar Populasi & Sample
Perusahaan Otomotif Pada Bursa Efek Indonesia
Tahun 2011 – 2014
No
Nama Perusahaan
Kode
Kriteria
Penentuan
Sampel
1 2 3 4
Sampel
1
Astra International Tbk
ASII
√
√
√
√
Sampel 1
2
Astra Otoparts Tbk
AUTO
√
√
√
√
Sampel 2
3
Garuda Metalindo Tbk
BOLT
X
X
X
X
4
Indo Kordsa Tbk
BRAM
√
√
√
√
Sampel 3
5
Goodyear Indonesia Tbk
GDYR
√
X
√
√
-
6
Gajah Tunggal Tbk
GJTL
√
X
√
√
-
7
Indomobil Sukses Internasional Tbk
IMAS
√
√
√
√
Sampel 4
8
Indospring Tbk
INDS
√
√
√
√
Sampel 5
9
Multi Prima Sejahtera Tbk
LPIN
√
√
√
√
Sampel 6
10
Multistrada Arah Sasana Tbk
MASA
√
√
√
√
Sampel 7
11
Nipress Tbk
NIPS
√
√
√
√
Sampel 8
12
Prima Alloy Steel Tbk
PRAS
√
√
√
√
Sampel 9
13
Selamat Sempurna Tbk
SMSM
√
√
√
√
Sampel 10
-
59
Universitas Sumatera Utara
Lampiran 2
Daftar Perusahaan Otomotif yang Menjadi Sample
Tahun 2011 - 2014
No
1
2
3
4
5
6
7
8
9
10
Nama Perusahaan
Astra International Tbk
Astra Otoparts Tbk
Indo Kordsa Tbk
Indomobil Sukses Internasional Tbk
Indospring Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sasana Tbk
Nipress Tbk
Prima Alloy Steel Tbk
Selamat Sempurna Tbk
Kode
ASII
AUTO
BRAM
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
60
Universitas Sumatera Utara
Lampiran 3
Daftar Perhitungan Intellectual Capital Pada Perusahaan Keuangan
Tahun 2011 – 2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
1
1
1
1
AUTO
1
1
1
1
BRAM
1
1
1
1
IMAS
0
0
0
1
INDS
1
1
1
1
LPIN
0
0
1
1
MASA
1
1
1
1
NIPS
1
1
1
1
PRAS
1
1
1
1
SMSM
1
1
1
1
Keterangan :
1= Mengungkapkan masing-mnasing salah satu criteria dari human
capital. Structural cpital, relational capital.
0= selain dari itu
61
Universitas Sumatera Utara
Lampiran 4
Daftar Perhitungan Leverage Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
0.01
1
1
1
AUTO
0.51
0.6
0.3
0.4
BRAM
42.70
39.94
52.35
81.01
IMAS
1.54
2.08
2.35
2.49
INDS
80.30
46.5
25.3
5.6
LPIN
33.00
28
37
33
MASA
168.00
68
68
67
NIPS
169.90
144.58
238.39
109.56
PRAS
2.45
1.06
0.96
0.88
SMSM
70.00
76
69
53
Keterangan :
�����
Leverage = Debt to equity ratio / �����
������
�������
62
Universitas Sumatera Utara
Lampiran 5
Daftar Perhitungan Profitabilitas Pada perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
14
12
10
9
AUTO
14.5
13
8
7
BRAM
4.07
7.3
2.02
4.47
IMAS
6.3
4.56
2.39
0.55
INDS
10.5
8.1
6.7
24.9
LPIN
7
10
4
-2
MASA
3
0.1
0.6
0.1
NIPS
3.99
4.1
4.24
2.56
PRAS
0.28
7.18
10.95
8.65
SMSM
18
19
20
24
Keterangan :
���� ����� ℎ
Profitabilitas (ROA) = ����� ����
63
Universitas Sumatera Utara
Lampiran 6
Daftar Perhitungan Ukuran Perusahaan Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
25.76
12.11
12.27
12.37
AUTO
22.66
16.00
16.35
16.48
BRAM
21.23
12.35
12.38
12.64
IMAS
9.47
9.77
10.01
10.06
INDS
13.95
14.33
14.60
14.64
LPIN
11.97
12.06
12.19
12.13
MASA
8.46
13.34
13.35
13.35
NIPS
19.92
13.17
13.59
14.00
PRAS
13.09
13.27
13.59
14.07
SMSM
7.04
7.27
7.44
7.47
Keterangan :
Ukuran Perusahaan = Ln (Total Asset)
64
Universitas Sumatera Utara
Lampiran 7
Daftar Perhitungan Usia Perusahaan Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
21
22
23
24
AUTO
13
14
15
16
BRAM
21
22
23
24
IMAS
18
19
20
21
INDS
21
22
23
24
LPIN
21
22
23
24
MASA
6
7
8
9
NIPS
20
21
22
23
PRAS
21
22
23
24
SMSM
15
16
17
18
Keterangan :
Usia Perusahaan = ��ℎ�� ������ – ��ℎ�� ������� ��������� �� ���
65
Universitas Sumatera Utara
Lampiran 8
Daftar Perhitungan Adopsi IFRS Pada Perusahaan Otomotif
Tahun 2011-2014
No
1
2
3
4
5
6
7
8
9
10
Kode
2011
2012
2013
2014
ASII
0
0
0
0
AUTO
0
0
0
0
BRAM
0
0
0
0
IMAS
0
0
0
0
INDS
0
0
0
0
LPIN
0
0
0
0
MASA
0
0
0
0
NIPS
0
0
0
0
PRAS
0
0
0
0
SMSM
0
0
0
0
Keterangan :
1 = menyajikan laporan keuangan sesuai dengan format IAS 1
(dimulai dengn aset tidak lancar)
0= selain dari itu
66
Universitas Sumatera Utara
Lampiran 9
Uji Statistik Deskriptif
Descriptive Statistics
N
Minimum
ICDISC
40
.0000
LEV
40
ROA
Maximum
1.0000
Mean
Std. Deviation
Variance
.875000
.3349321
.112
.0100
238.0000 4.555575E1
55.7860930
3.112E3
40
-2.0000
24.0000 7.625000E0
6.5776915
43.266
TA
40
1.1370
798.4070 1.980183E2
248.7404259
6.187E4
UPER
40
6.0000
24.0000 1.920000E1
4.9468975
24.472
ADOPIFRS
40
.0000
.0000000
.000
Valid N (listwise)
40
.0000
.000000
Lampiran 10
Uji Kesesuaian Model
Iteration Historya,b,c,d
Coefficients
Iteration
-2 Log likelihood Constant
LEV
ROA
TA
UP
IFRS
Step 1 1
26.667
-.405
.007
.037
.116
-.010
.538
2
21.298
-2.891
.016
.072
.303
-.007
1.404
3
18.778
-6.217
.028
.098
.544
.008
2.447
4
18.271
-7.898
.036
.107
.685
.008
3.351
5
18.230
-8.114
.039
.107
.727
-.004
4.296
6
18.226
-8.088
.039
.106
.733
-.008
5.288
7
18.225
-8.086
.039
.106
.733
-.008
6.288
8
18.225
-8.086
.039
.106
.733
-.008
7.289
9
18.225
-8.086
.039
.106
.733
-.008
8.289
10
18.225
-8.086
.039
.106
.733
-.008
9.289
11
18.225
-8.086
.039
.106
.733
-.008
10.289
12
18.225
-8.086
.039
.106
.733
-.008
11.289
13
18.225
-8.086
.039
.106
.733
-.008
12.289
14
18.225
-8.086
.039
.106
.733
-.008
13.289
15
18.225
-8.086
.039
.106
.733
-.008
14.289
16
18.225
-8.086
.039
.106
.733
-.008
15.289
17
18.225
-8.086
.039
.106
.733
-.008
16.289
18
18.225
-8.086
.039
.106
.733
-.008
17.289
19
18.225
-8.086
.039
.106
.733
-.008
18.289
20
18.225
-8.086
.039
.106
.733
-.008
19.289
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 30,142
d. Estimation terminated at iteration number 20
because maximum iterations has been reached. Final
solution cannot be found.
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Lampiran 11
Uji Kelayakan Model Regresi
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
4.512
8
.808
Lampiran 12
Uji Koefisien Determinasi
Model Summary
Step
-2 Log likelihood
1
18.225
Cox & Snell R
Nagelkerke R
Square
Square
a
.258
.487
a. Estimation terminated at iteration number 20 because maximum
iterations has been reached. Final solution cannot be found.
Lampiran 13
Matrik Klasifikasi
Classification Table
a,b
Predicted
Disclosure
Observed
Step 0
Disclosure
0
Percentage
Correct
1
0
1
Overall
Percentage
0
5
.0
0
35
100.0
87.5
a. Constant is included in the
model.
b. The cut value is ,500
68
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Lampiran 14
Uji Multikolinearitas
Coefficients
Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
1
Std. Error
(Constant)
.414
.291
Leverage
.002
.001
Return On Asset
.010
Total Aset
Usia Perusahaan
a
Beta
t
Sig.
Tolerance
VIF
1.425
.163
.290
1.799
.081
.911
1.098
.008
.198
1.251
.219
.946
1.057
.028
.014
.323
2.064
.047
.965
1.037
-.003
.011
-.041
-.262
.795
.957
1.045
a. Dependent Variable: Disclosure
Lampiran 15
Uji Parsial
Variables in the Equation
B
Step LEV
1
S.E.
Wald
Df
Sig.
Exp(B)
.039
.028
1.912
1
.167
1.040
ROA
.106
.107
.992
1
.319
1.112
TA
.733
.370
3.918
1
.048
2.081
UP
-.008
.245
.001
1
.974
.992
IFRS
19.289
4.019E4
.000
1
1.000
2.382E8
Constant
-8.086
5.382
2.258
1
.133
.000
a
a. Variable(s) entered on step 1: LEV, ROA, TA, UP, IFRS.
69
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Lampiran 16
Koefisien Persamaan Regresi LogistikUji Parsial
Variables in the Equation
B
Step LEV
1
S.E.
Wald
Df
Sig.
Exp(B)
.039
.028
1.912
1
.167
1.040
ROA
.106
.107
.992
1
.319
1.112
TA
.733
.370
3.918
1
.048
2.081
UP
-.008
.245
.001
1
.974
.992
IFRS
19.289
4.019E4
.000
1
1.000
2.382E8
Constant
-8.086
5.382
2.258
1
.133
.000
a
a. Variable(s) entered on step 1: LEV, ROA, TA, UP, IFRS.
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