Analisis Faktor-Faktor yang Mempengaruhi Dipilihnya Model Revaluasi Dalam Pengukuran Aset Tetap Pada Perusahaan Manufaktur yang Terdaftar di BEI
Lampiran 1
Data Variabel Ukuran Perusahaan tahun 2013-2015
No
Ukuran Perusahaan
Kode
2013
2014
2015
1
AMFG
15,08
15,18
15,27
2
IKAI
26,05
26,97
26,69
3
MLIA
22,7
22,7
22,69
4
ALKA
19,3
19,32
18,79
27,81
27,94
27,8
5
GDST
6
INAI
27,36
27,52
27,92
7
ISSP
15,3
15,51
15,51
8
JKSW
26,29
26,44
26,3
9
KRAS
14,68
14,77
15,12
10
LMSH
25,68
25,67
25,62
11
DPNS
26,3
26,32
26,34
12
INCI
25,64
25,72
25,86
13
SOBI
14,12
14,27
14,62
14
SRSN
19,86
19,96
20,17
15
AKPI
21,46
21,52
21,78
16
IGAR
26,48
26,58
26,67
17
TIRT
27,31
27,3
27,36
18
ALDO
26,43
26,57
26,63
19
ASII
32,99
33,09
33,13
20
RICY
27,49
27,79
27,81
21
SSTM
27,41
27,37
27,31
68
Universitas Sumatera Utara
22
SCCO
28,2
28,14
28,2
23
SKTL
26,43
26,54
26,66
24
GGRM
31,56
31,7
31,78
25
RMBA
29,85
30,01
30,17
26
WIIM
27,84
27,92
27,93
27
KLBF
30,06
30,15
30,25
28
MBTO
27,14
27,16
27,2
29
KICI
25,31
25,33
25,62
30
INDS
28,42
28,46
28,57
31
PRAS
27,4
27,88
28,06
69
Universitas Sumatera Utara
Lampiran 2
Data Variabel Intensitas Aset Tetap tahun 2013-2015
No
Intensitas Asset Tetap
Kode
2013
2014
2015
1
AMFG
41,76
38,79
42,69
2
IKAI
71,44
66,18
62,73
3
MLIA
77,28
76,13
77,47
4
ALKA
3,94
5,85
10,9
5
GDST
26
49,89
60,13
6
INAI
10,98
11,56
17,44
7
ISSP
26,35
28,68
34,39
8
JKSW
14,97
14,1
16,32
9
KRAS
36,05
42,14
63,72
10
LMSH
16,45
20,93
20,78
11
DPNS
4,58
4,73
4,49
12
INCI
29,85
34,1
28,6
13
SOBI
34,2
37,61
41,88
14
SRSN
28,11
26,28
21,88
15
AKPI
47,78
47,63
58,7
16
IGAR
15,53
13,14
17,32
17
TIRT
36,62
25,56
25,99
18
ALDO
34,9
30,36
32,13
19
ASII
17,69
17,48
16,99
20
RICY
26,96
27,19
28,22
70
Universitas Sumatera Utara
21
SSTM
48,13
48,34
48,21
22
SCCO
14,43
17,84
17,93
23
SKTL
41,73
40,13
39,39
24
GGRM
29,13
32,58
31,66
25
RMBA
32,41
34,83
34,2
26
WIIM
17,8
23,22
24,71
27
KLBF
25,86
19,05
24,08
28
MBTO
22,01
23,91
22,39
29
KICI
8,87
8,23
36,69
30
INDS
48,33
54,64
56,67
31
PRAS
58,49
54,85
56,16
71
Universitas Sumatera Utara
Lampiran 3
Data Variabel Leverage tahun 2013-2015
Leverage
No
Kode
2013
2014
2015
1
AMFG
0,28
0,27
0,26
2
IKAI
1,35
1,89
4,65
3
MLIA
5,04
5,23
5,39
4
ALKA
3,05
2,96
1,33
5
GDST
0,35
0,58
0,47
6
INAI
5,06
6,34
4,55
7
ISSP
1,27
1,36
1,13
8
JKSW
1,64
1,73
1,6
9
KRAS
1,26
1,91
1,07
10
LMSH
0,28
0,20
0,19
11
DPNS
0,15
0,14
0,14
12
INCI
0,08
0,08
0,1
13
SOBI
0,65
0,57
0,98
14
SRSN
0,34
0,43
0,69
15
AKPI
1,03
1,16
1,60
16
IGAR
0,39
0,36
0,24
17
TIRT
11,25
8,71
7,37
18
ALDO
1,16
1,33
1,14
19
ASII
1,01
0,96
0,94
20
RICY
1,34
2,00
1,99
21
SSTM
1,95
2,00
1,96
22
SCCO
1,49
1,04
0,92
72
Universitas Sumatera Utara
23
SKTL
1,16
1,45
1,48
24
GGRM
0,73
0,76
0,67
25
RMBA
9,47
9,45
5,02
26
WIIM
0,57
0,58
0,42
27
KLBF
0,33
0,27
0,25
28
MBTO
0,36
0,41
0,49
29
KICI
0,33
0,48
0,43
30
INDS
0,25
0,25
0,33
31
PRAS
0,96
0,88
1,13
73
Universitas Sumatera Utara
Lampiran 4
Data Variabel Likuiditas tahun 2013-2015
No
Likuiditas
Kode
2013
2014
2015
1
AMFG
4,18
5,68
4,65
2
IKAI
1,04
0,84
0,81
3
MLIA
1,13
1,11
0,09
4
ALKA
1,27
1,25
1,01
5
GDST
2,99
1,41
1,22
6
INAI
1,24
1,08
1,00
7
ISSP
1,43
1,36
1,14
8
JKSW
11,49
2,52
2,44
9
KRAS
0,96
0,75
0,61
10
LMSH
4,20
5,33
8,09
11
DPNS
10,17
12,72
13,35
12
INCI
13,87
12,86
9,68
1,66
1,67
1,11
13
SOBI
14
SRSN
3,28
2,87
2,17
15
AKPI
1,36
1,13
1,03
16
IGAR
3,39
4,12
4,96
17
TIRT
0,98
1,10
1,09
18
ALDO
1,30
1,30
1,34
19
ASII
1,24
1,31
1,38
20
RICY
2,10
1,33
1,19
74
Universitas Sumatera Utara
21
SSTM
1,31
1,20
1,14
22
SCCO
1,39
1,57
1,69
23
SKTL
1,23
1,18
1,19
24
GGRM
1,72
1,62
1,77
25
RMBA
1,18
1,02
2,2
26
WIIM
2,43
2,27
2,89
27
KLBF
2,84
3,40
3,40
28
MBTO
3,99
3,96
3,13
29
KICI
5,77
7,90
5,74
30
INDS
3,86
2,91
2,23
31
PRAS
1,03
1,00
1,01
75
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Lampiran 5
Data Variabel Pertumbuhan Perusahaan tahun 2013-2015
No
Pertumbuhan Perusahaan
Kode
1
AMFG
2
IKAI
3
MLIA
4
2013
2014
2015
13,61
10,71
8,21
5,00
7,57
-24,78
9,62
0,35
-1,32
ALKA
63,58
1,23
-41,04
5
GDST
2,36
13,69
-12,81
6
INAI
25,1
17,16
48,85
7
ISSP
33,84
23,89
0,10
8
JKSW
-5,18
15,46
-12,43
9
KRAS
-7,12
9,20
42,15
10
LMSH
10,23
-1,78
-5,14
11
DPNS
38,93
4,88
2,08
12
INCI
2,92
0,09
14,75
13
SOBI
3,23
11,95
42,29
14
SRSN
4,64
10,12
23,47
15
AKPI
21,56
6,83
29,46
16
IGAR
0,77
11,31
9,5
17
TIRT
6,40
-1,70
6,51
18
ALDO
39,38
19,28
5,58
19
ASII
17,40
10,30
3,99
76
Universitas Sumatera Utara
20
RICY
3,17
5,60
2,23
21
SSTM
-1,04
-3,52
-6,69
22
SCCO
7,97
18,35
7,07
23
SKTL
20,92
10,83
11,92
24
GGRM
22,31
14,67
9,05
25
RMBA
33,11
11,03
17,06
26
WIIM
1,80
8,24
0,61
27
KLBF
20,14
9,89
10,11
28
MBTO
0,37
1,24
4,16
29
KICI
3,52
0,40
33,40
30
INDS
31,94
3,92
11,88
31
PRAS
37,81
61,74
19,03
77
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Lampiran 6
Data Variabel Model Revaluasi/ Model Biaya
No
Model Revaluasi/ Biaya
Kode
2013
2014
2015
1
AMFG
0
0
0
2
IKAI
0
0
0
3
MLIA
1
1
1
4
ALKA
0
0
0
5
GDST
0
0
0
6
INAI
0
0
1
7
ISSP
1
1
1
8
JKSW
0
0
0
9
KRAS
0
0
1
10
LMSH
0
0
0
11
DPNS
0
0
0
12
INCI
0
0
0
0
0
0
13
SOBI
14
SRSN
1
1
1
15
AKPI
0
0
0
16
IGAR
0
0
0
17
TIRT
1
1
1
18
ALDO
0
0
0
19
ASII
1
1
1
20
RICY
0
0
0
78
Universitas Sumatera Utara
21
SSTM
0
0
0
22
SCCO
0
0
0
23
SKTL
0
0
0
24
GGRM
0
0
0
25
RMBA
0
0
0
26
WIIM
0
0
0
27
KLBF
0
0
0
28
MBTO
0
0
0
29
KICI
0
0
1
30
INDS
1
1
1
31
PRAS
1
1
1
79
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Lampiran 7
Output Hasil Pengujian Data dengan Software versi 22
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
SIZE
93
14,12
33,13 25,1998
4,88643
FAI
93
3,94
77,47 32,2520
17,74450
LEV
93
,08
11,25
1,7128
2,27673
LIQ
93
,09
13,87
2,9091
3,05823
GROW
93
-41,04
63,58 11,1878
16,05195
FA_REV
93
0
Valid N (listwise)
93
1
,26
,440
Hasil Uji Keseluruhan Model (Overall Model Fit)
Iteration History
Iteration
a,b,c
-2 Log likelihood
Coefficients
Constant
1
101.995
-1.054
2
101.757
-1.168
3
101.757
-1.172
4
101.757
-1.172
Step 0
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 101,757
c. Estimation terminated at iteration number 4 because parameter estimates
changed by less than ,001.
80
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Iteration History
Iteration
-2 Log
likelihood
Step 1
a,b,c,d
Coefficients
Constant
SIZE
FAI
LEV
LIQ
GROW
1
91.656
-2.120
.002
.023
.109
-.025
.015
2
89.705
-2.645
.004
.030
.127
-.070
.022
3
89.604
-2.664
.004
.031
.126
-.100
.023
4
89.603
-2.655
.005
.031
.126
-.105
.023
5
89.603
-2.655
.005
.031
.126
-.105
.023
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 101,757
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Hasil Uji Kelayakan Model Regresi
Hosmer and Lemeshow Test
Step
Chi-square
1
Df
Sig.
5.464
8
.707
Hasil Uji Koefisien Determinasi (Nagelkerke R Square)
Model Summary
Step
-2 Log likelihood
1
88.192
Cox & Snell R Square
a
Nagelkerke R Square
.176
.259
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than
,001.
Hasil Uji Hipotesis secara Simultan
Omnibus Tests of Model Coefficients
Chi-square
Step
1
Df
Sig.
Step
18.018
5
.003
Block
18.018
5
.003
Model
18.018
5
.003
81
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Hasil Uji Koefisien Regresi Logistik
Variables in the Equation
B
SIZE
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
-.009
.053
.027
1
.870
.991
FAI
.033
.016
4.243
1
.039
1.033
LEV
.143
.111
1.638
1
.201
1.153
LIQ
-.129
.164
.620
1
.431
.879
.038
.017
5.184
1
.023
1.039
-2.473
1.695
2.128
1
.145
.084
GROW
Constant
a. Variable(s) entered on step 1: ukuran_perusahaan, intensitas_AT, Leverage, current_ratio,
pertumbuhan_perusahaan.
82
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Data Variabel Ukuran Perusahaan tahun 2013-2015
No
Ukuran Perusahaan
Kode
2013
2014
2015
1
AMFG
15,08
15,18
15,27
2
IKAI
26,05
26,97
26,69
3
MLIA
22,7
22,7
22,69
4
ALKA
19,3
19,32
18,79
27,81
27,94
27,8
5
GDST
6
INAI
27,36
27,52
27,92
7
ISSP
15,3
15,51
15,51
8
JKSW
26,29
26,44
26,3
9
KRAS
14,68
14,77
15,12
10
LMSH
25,68
25,67
25,62
11
DPNS
26,3
26,32
26,34
12
INCI
25,64
25,72
25,86
13
SOBI
14,12
14,27
14,62
14
SRSN
19,86
19,96
20,17
15
AKPI
21,46
21,52
21,78
16
IGAR
26,48
26,58
26,67
17
TIRT
27,31
27,3
27,36
18
ALDO
26,43
26,57
26,63
19
ASII
32,99
33,09
33,13
20
RICY
27,49
27,79
27,81
21
SSTM
27,41
27,37
27,31
68
Universitas Sumatera Utara
22
SCCO
28,2
28,14
28,2
23
SKTL
26,43
26,54
26,66
24
GGRM
31,56
31,7
31,78
25
RMBA
29,85
30,01
30,17
26
WIIM
27,84
27,92
27,93
27
KLBF
30,06
30,15
30,25
28
MBTO
27,14
27,16
27,2
29
KICI
25,31
25,33
25,62
30
INDS
28,42
28,46
28,57
31
PRAS
27,4
27,88
28,06
69
Universitas Sumatera Utara
Lampiran 2
Data Variabel Intensitas Aset Tetap tahun 2013-2015
No
Intensitas Asset Tetap
Kode
2013
2014
2015
1
AMFG
41,76
38,79
42,69
2
IKAI
71,44
66,18
62,73
3
MLIA
77,28
76,13
77,47
4
ALKA
3,94
5,85
10,9
5
GDST
26
49,89
60,13
6
INAI
10,98
11,56
17,44
7
ISSP
26,35
28,68
34,39
8
JKSW
14,97
14,1
16,32
9
KRAS
36,05
42,14
63,72
10
LMSH
16,45
20,93
20,78
11
DPNS
4,58
4,73
4,49
12
INCI
29,85
34,1
28,6
13
SOBI
34,2
37,61
41,88
14
SRSN
28,11
26,28
21,88
15
AKPI
47,78
47,63
58,7
16
IGAR
15,53
13,14
17,32
17
TIRT
36,62
25,56
25,99
18
ALDO
34,9
30,36
32,13
19
ASII
17,69
17,48
16,99
20
RICY
26,96
27,19
28,22
70
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21
SSTM
48,13
48,34
48,21
22
SCCO
14,43
17,84
17,93
23
SKTL
41,73
40,13
39,39
24
GGRM
29,13
32,58
31,66
25
RMBA
32,41
34,83
34,2
26
WIIM
17,8
23,22
24,71
27
KLBF
25,86
19,05
24,08
28
MBTO
22,01
23,91
22,39
29
KICI
8,87
8,23
36,69
30
INDS
48,33
54,64
56,67
31
PRAS
58,49
54,85
56,16
71
Universitas Sumatera Utara
Lampiran 3
Data Variabel Leverage tahun 2013-2015
Leverage
No
Kode
2013
2014
2015
1
AMFG
0,28
0,27
0,26
2
IKAI
1,35
1,89
4,65
3
MLIA
5,04
5,23
5,39
4
ALKA
3,05
2,96
1,33
5
GDST
0,35
0,58
0,47
6
INAI
5,06
6,34
4,55
7
ISSP
1,27
1,36
1,13
8
JKSW
1,64
1,73
1,6
9
KRAS
1,26
1,91
1,07
10
LMSH
0,28
0,20
0,19
11
DPNS
0,15
0,14
0,14
12
INCI
0,08
0,08
0,1
13
SOBI
0,65
0,57
0,98
14
SRSN
0,34
0,43
0,69
15
AKPI
1,03
1,16
1,60
16
IGAR
0,39
0,36
0,24
17
TIRT
11,25
8,71
7,37
18
ALDO
1,16
1,33
1,14
19
ASII
1,01
0,96
0,94
20
RICY
1,34
2,00
1,99
21
SSTM
1,95
2,00
1,96
22
SCCO
1,49
1,04
0,92
72
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23
SKTL
1,16
1,45
1,48
24
GGRM
0,73
0,76
0,67
25
RMBA
9,47
9,45
5,02
26
WIIM
0,57
0,58
0,42
27
KLBF
0,33
0,27
0,25
28
MBTO
0,36
0,41
0,49
29
KICI
0,33
0,48
0,43
30
INDS
0,25
0,25
0,33
31
PRAS
0,96
0,88
1,13
73
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Lampiran 4
Data Variabel Likuiditas tahun 2013-2015
No
Likuiditas
Kode
2013
2014
2015
1
AMFG
4,18
5,68
4,65
2
IKAI
1,04
0,84
0,81
3
MLIA
1,13
1,11
0,09
4
ALKA
1,27
1,25
1,01
5
GDST
2,99
1,41
1,22
6
INAI
1,24
1,08
1,00
7
ISSP
1,43
1,36
1,14
8
JKSW
11,49
2,52
2,44
9
KRAS
0,96
0,75
0,61
10
LMSH
4,20
5,33
8,09
11
DPNS
10,17
12,72
13,35
12
INCI
13,87
12,86
9,68
1,66
1,67
1,11
13
SOBI
14
SRSN
3,28
2,87
2,17
15
AKPI
1,36
1,13
1,03
16
IGAR
3,39
4,12
4,96
17
TIRT
0,98
1,10
1,09
18
ALDO
1,30
1,30
1,34
19
ASII
1,24
1,31
1,38
20
RICY
2,10
1,33
1,19
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21
SSTM
1,31
1,20
1,14
22
SCCO
1,39
1,57
1,69
23
SKTL
1,23
1,18
1,19
24
GGRM
1,72
1,62
1,77
25
RMBA
1,18
1,02
2,2
26
WIIM
2,43
2,27
2,89
27
KLBF
2,84
3,40
3,40
28
MBTO
3,99
3,96
3,13
29
KICI
5,77
7,90
5,74
30
INDS
3,86
2,91
2,23
31
PRAS
1,03
1,00
1,01
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Lampiran 5
Data Variabel Pertumbuhan Perusahaan tahun 2013-2015
No
Pertumbuhan Perusahaan
Kode
1
AMFG
2
IKAI
3
MLIA
4
2013
2014
2015
13,61
10,71
8,21
5,00
7,57
-24,78
9,62
0,35
-1,32
ALKA
63,58
1,23
-41,04
5
GDST
2,36
13,69
-12,81
6
INAI
25,1
17,16
48,85
7
ISSP
33,84
23,89
0,10
8
JKSW
-5,18
15,46
-12,43
9
KRAS
-7,12
9,20
42,15
10
LMSH
10,23
-1,78
-5,14
11
DPNS
38,93
4,88
2,08
12
INCI
2,92
0,09
14,75
13
SOBI
3,23
11,95
42,29
14
SRSN
4,64
10,12
23,47
15
AKPI
21,56
6,83
29,46
16
IGAR
0,77
11,31
9,5
17
TIRT
6,40
-1,70
6,51
18
ALDO
39,38
19,28
5,58
19
ASII
17,40
10,30
3,99
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20
RICY
3,17
5,60
2,23
21
SSTM
-1,04
-3,52
-6,69
22
SCCO
7,97
18,35
7,07
23
SKTL
20,92
10,83
11,92
24
GGRM
22,31
14,67
9,05
25
RMBA
33,11
11,03
17,06
26
WIIM
1,80
8,24
0,61
27
KLBF
20,14
9,89
10,11
28
MBTO
0,37
1,24
4,16
29
KICI
3,52
0,40
33,40
30
INDS
31,94
3,92
11,88
31
PRAS
37,81
61,74
19,03
77
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Lampiran 6
Data Variabel Model Revaluasi/ Model Biaya
No
Model Revaluasi/ Biaya
Kode
2013
2014
2015
1
AMFG
0
0
0
2
IKAI
0
0
0
3
MLIA
1
1
1
4
ALKA
0
0
0
5
GDST
0
0
0
6
INAI
0
0
1
7
ISSP
1
1
1
8
JKSW
0
0
0
9
KRAS
0
0
1
10
LMSH
0
0
0
11
DPNS
0
0
0
12
INCI
0
0
0
0
0
0
13
SOBI
14
SRSN
1
1
1
15
AKPI
0
0
0
16
IGAR
0
0
0
17
TIRT
1
1
1
18
ALDO
0
0
0
19
ASII
1
1
1
20
RICY
0
0
0
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21
SSTM
0
0
0
22
SCCO
0
0
0
23
SKTL
0
0
0
24
GGRM
0
0
0
25
RMBA
0
0
0
26
WIIM
0
0
0
27
KLBF
0
0
0
28
MBTO
0
0
0
29
KICI
0
0
1
30
INDS
1
1
1
31
PRAS
1
1
1
79
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Lampiran 7
Output Hasil Pengujian Data dengan Software versi 22
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
SIZE
93
14,12
33,13 25,1998
4,88643
FAI
93
3,94
77,47 32,2520
17,74450
LEV
93
,08
11,25
1,7128
2,27673
LIQ
93
,09
13,87
2,9091
3,05823
GROW
93
-41,04
63,58 11,1878
16,05195
FA_REV
93
0
Valid N (listwise)
93
1
,26
,440
Hasil Uji Keseluruhan Model (Overall Model Fit)
Iteration History
Iteration
a,b,c
-2 Log likelihood
Coefficients
Constant
1
101.995
-1.054
2
101.757
-1.168
3
101.757
-1.172
4
101.757
-1.172
Step 0
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 101,757
c. Estimation terminated at iteration number 4 because parameter estimates
changed by less than ,001.
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Iteration History
Iteration
-2 Log
likelihood
Step 1
a,b,c,d
Coefficients
Constant
SIZE
FAI
LEV
LIQ
GROW
1
91.656
-2.120
.002
.023
.109
-.025
.015
2
89.705
-2.645
.004
.030
.127
-.070
.022
3
89.604
-2.664
.004
.031
.126
-.100
.023
4
89.603
-2.655
.005
.031
.126
-.105
.023
5
89.603
-2.655
.005
.031
.126
-.105
.023
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 101,757
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Hasil Uji Kelayakan Model Regresi
Hosmer and Lemeshow Test
Step
Chi-square
1
Df
Sig.
5.464
8
.707
Hasil Uji Koefisien Determinasi (Nagelkerke R Square)
Model Summary
Step
-2 Log likelihood
1
88.192
Cox & Snell R Square
a
Nagelkerke R Square
.176
.259
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than
,001.
Hasil Uji Hipotesis secara Simultan
Omnibus Tests of Model Coefficients
Chi-square
Step
1
Df
Sig.
Step
18.018
5
.003
Block
18.018
5
.003
Model
18.018
5
.003
81
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Hasil Uji Koefisien Regresi Logistik
Variables in the Equation
B
SIZE
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
-.009
.053
.027
1
.870
.991
FAI
.033
.016
4.243
1
.039
1.033
LEV
.143
.111
1.638
1
.201
1.153
LIQ
-.129
.164
.620
1
.431
.879
.038
.017
5.184
1
.023
1.039
-2.473
1.695
2.128
1
.145
.084
GROW
Constant
a. Variable(s) entered on step 1: ukuran_perusahaan, intensitas_AT, Leverage, current_ratio,
pertumbuhan_perusahaan.
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