Analisis Pengaruh Good Corporate Governance Terhadap Cost of Bank Loans Pada Perusahaan Manufaktur Yang Terdaftra di BEI Periode 2006-2010
LAMPIRAN 1
DATA TABULASI PERUSAHAAN PERIODE 2006 -2010
No.
Kode
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ARNA
CTBN
FAST
INTA
JECC
LMPI
SRSN
SIMA
ULTJ
AKRA
AUTO
BUDI
CEKA
CTBN
DYNA
SRSN
INTA
LMPI
LMSH
MYOR
TKIM
Tahun
2006
2006
2006
2006
2006
2006
2006
2006
2006
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
Variabel Independen
Variabel
Corporate Governance
Dependen
Cost of
Kepemilikan Komite Komisaris
Bank
Institusional
Audit
Independen
Loan
0.1550
0.7396
3
0.5000
0.0700
0.6354
4
0.3333
0.1800
0.7932
2
0.3333
0.0983
0.8651
3
0.3333
0.2100
0.9015
3
0.3333
0.1800
0.7753
3
0.3333
0.0842
0.9417
4
0.3333
0.1375
0.6489
3
0.3333
0.1600
0.2140
3
0.3333
0.0655
0.7124
3
0.3333
0.0375
0.8672
3
0.4000
0.0840
0.5880
3
0.4000
0.0646
0.8460
3
0.3333
0.0750
0.5817
4
0.3333
0.1388
0.7264
3
0.5000
0.0800
0.8638
4
0.3333
0.0800
0.8651
3
0.3333
0.1325
0.7753
3
0.3333
0.1025
0.3220
3
0.3333
0.1025
0.3296
3
0.3333
0.1100
0.6340
3
0.4444
71
Variabel Kontrol
Leverage
0.5197
0.4101
0.3961
6.7050
0.8045
0.2584
0.5946
0.3465
0.3501
0.4752
0.3523
0.7129
0.4342
0.5285
0.5830
0.5141
0.6266
0.2573
0.4612
0.3621
0.7361
Ukuran
26.6226
27.6894
26.6579
25.1458
26.4999
26.9482
26.5473
24.8994
27.8577
28.4970
28.7390
27.5602
25.9910
28.1052
27.7479
26.5237
27.4469
26.9554
24.4980
28.0715
30.5803
ROA
0.1450
0.0945
0.1531
0.3259
-0.0047
0.0375
0.0768
0.0542
0.0038
0.0796
0.1285
0.0448
0.1001
0.1907
0.0035
0.1098
0.0147
0.0117
0.0980
0.0912
-0.0092
Z-Score
2.0211
2.3685
5.1335
14.0575
1.2041
0.8857
1.7906
1.9678
1.6206
2.2383
2.9126
1.4553
3.3567
3.1287
1.1426
3.0530
1.3956
0.9526
5.4487
3.0291
0.6216
Current
Ratio
0.7666
1.8043
1.1363
2.0207
0.9251
2.0594
0.7989
2.1447
1.5846
1.1426
1.7309
1.2105
2.4746
1.5125
0.7415
2.9207
3.3744
4.1136
1.8126
3.9093
2.5534
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
HDTX
SULI
ULTJ
AKRA
ALMI
ARNA
ASGR
BUDI
FASW
GDYR
SRSN
INDS
MYOR
MLPL
PICO
SULI
SPMA
TIRT
FPNI
UNIC
BRNA
DYNA
INAF
RICY
SMCB
SPMA
SRSN
YPAS
ADES
BUDI
CLPI
2007
2007
2007
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2009
2009
2009
2009
2009
2009
2009
2009
2009
2010
2010
2010
0.0800
0.0800
0.1180
0.1000
0.1184
0.1323
0.1100
0.0601
0.0704
0.0388
0.0490
0.1150
0.1175
0.1000
0.1350
0.0342
0.0356
0.1000
0.0542
0.0778
0.1250
0.0500
0.1250
0.1250
0.1084
0.0525
0.0700
0.1450
0.1300
0.1100
0.1000
0.5346
0.6055
0.2140
0.7124
0.8111
0.7459
0.7687
0.6750
0.7770
0.8500
0.7876
0.8746
0.3808
0.5115
0.9417
0.5195
0.8470
0.7348
0.4815
0.7582
0.5142
0.7470
0.0000
0.3494
0.7733
0.8530
0.7838
0.8947
0.9385
0.5140
0.6356
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
3
3
3
4
2
3
4
4
3
3
3
3
3
3
3
3
0.6667
0.4000
0.3333
0.3333
0.4000
0.5000
0.3333
0.4000
0.3333
0.6667
0.3333
0.3333
0.3333
0.5000
0.3333
0.4000
0.4000
0.5000
0.3333
0.3333
0.2500
0.5000
0.3333
0.3333
0.4286
0.4000
0.3333
0.3333
0.3333
0.4000
0.3333
72
0.4079
0.7100
0.3468
0.5718
0.6742
0.6238
0.4791
0.5529
0.6562
0.4833
0.4426
0.8684
0.4147
0.6493
0.6955
0.6736
0.5498
0.6411
1.0280
0.5201
0.5362
0.5813
0.6924
0.4981
0.6582
2.2251
0.5087
0.3437
0.6174
0.5108
0.4740
27.7344
28.0501
27.8534
28.8831
27.9465
27.1699
27.1603
28.0269
28.9580
27.0857
26.5348
27.1190
28.2693
29.9173
26.8389
28.2707
28.0377
27.0393
26.2141
28.5955
26.7921
27.8421
27.5945
27.1937
29.7363
26.7293
26.6969
25.9193
25.9067
28.0989
26.1132
0.0019
0.0011
0.0207
0.0967
0.0337
0.1000
0.1526
0.0488
0.0474
0.1055
0.1141
0.0354
0.1108
0.0184
0.0255
0.0167
0.0262
0.0038
-0.2616
0.0180
0.0671
0.0067
0.0102
-0.0167
0.0364
-0.0226
0.0320
0.1450
0.0976
0.1105
0.2007
0.4349
1.0457
2.0875
3.1193
2.1959
1.6269
2.9873
1.7901
1.7035
3.4804
6.9909
1.1492
3.0184
1.3681
1.1149
1.4768
0.9888
1.8451
-0.3927
0.5797
1.8547
1.3428
0.4014
1.1095
1.5718
0.8569
2.0199
3.1208
0.1401
2.0120
5.3261
0.9994
0.1888
0.1845
1.1629
0.8944
0.7669
1.3358
1.6128
1.9167
1.3441
1.4894
1.0705
1.8782
2.1620
0.7861
1.1492
4.0306
1.8610
0.1448
1.0839
2.3332
0.8175
1.3324
1.6279
0.0017
2.9838
1.3708
1.4208
2.2578
1.1418
1.9135
53
54
55
56
57
58
59
60
61
DYNA
INTA
KIAS
LAPD
LMPI
MYOR
SUGI
TBLA
ULTJ
2010
2010
2010
2010
2010
2010
2010
2010
2010
0.0667
0.0700
0.1400
0.1150
0.1025
0.0860
0.1148
0.0525
0.0850
0.7437
0.8650
0.9838
0.6303
0.7753
0.3307
0.6595
0.5512
0.4682
4
3
3
3
3
3
2
3
3
0.5000
0.3333
0.3333
0.5000
0.3333
0.3333
0.3333
0.3333
0.3333
73
0.5621
0.1519
0.8367
0.4896
0.2620
0.4999
0.0144
0.6753
0.3106
27.8861
27.3683
27.9090
27.9130
27.0158
28.8086
24.3546
28.6558
28.1807
0.0905
0.0924
0.0223
0.0060
0.0146
0.1552
-0.0539
0.1152
0.0567
1.7106
1.6985
-0.5312
53.8375
1.3840
3.3526
68.0663
1.7445
2.8617
0.8695
0.7485
1.2995
0.1415
2.7843
2.2904
69.4274
1.0118
2.1163
SAMPEL PERUSAHAAN PERIODE 2006 - 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
KODE
ARNA
CTBN
FAST
INTA
LMPI
SRSN
ULTJ
AKRA
AUTO
CEKA
CTBN
DYNA
SRSN
INTA
MYOR
HDTX
SULI
ULTJ
AKRA
ALMI
ASGR
FASW
GDYR
SRSN
INDS
MYOR
PICO
SPMA
Tahun
2006
2006
2006
2006
2006
2006
2006
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
CoL
0.1550
0.0700
0.1800
0.0983
0.1800
0.0842
0.1600
0.0655
0.0375
0.0646
0.0750
0.1388
0.0800
0.0800
0.1025
0.0800
0.0800
0.1180
0.1000
0.1184
0.1100
0.0704
0.0388
0.0490
0.1150
0.1175
0.1350
0.0356
KEP_INST
0.7396
0.6354
0.7932
0.8651
0.7753
0.9417
0.2140
0.7124
0.8672
0.8460
0.5817
0.7264
0.8638
0.8651
0.3296
0.5346
0.6055
0.2140
0.7124
0.8111
0.7687
0.7770
0.8500
0.7876
0.8746
0.3808
0.9417
0.8470
KOM_AUD
3
4
2
3
3
4
3
3
3
3
4
3
4
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
DK_IND
0.5000
0.3333
0.3333
0.3333
0.3333
0.3333
0.3333
0.3333
0.4000
0.3333
0.3333
0.5000
0.3333
0.3333
0.3333
0.6667
0.4000
0.3333
0.3333
0.4000
0.3333
0.3333
0.6667
0.3333
0.3333
0.3333
0.3333
0.4000
74
LEV
0.5197
0.4101
0.3961
6.7050
0.2584
0.5946
0.3501
0.4752
0.3523
0.4342
0.5285
0.5830
0.5141
0.6266
0.3621
0.4079
0.7100
0.3468
0.5718
0.6742
0.4971
0.6562
0.4833
0.4426
0.8684
0.4147
0.6955
0.5498
SIZE
26.6226
27.6894
26.6579
25.1458
26.9482
26.5473
27.8577
28.4970
28.7390
25.9910
28.1052
27.7479
26.5237
27.4469
28.0715
27.7344
28.0501
27.8534
28.8831
27.9465
27.1603
28.9580
27.0857
26.5348
27.1190
28.2693
26.8389
28.0377
ROA
0.1450
0.0945
0.1531
0.3259
0.0375
0.0768
0.0038
0.0796
0.1285
0.1001
0.1907
0.0035
0.1098
0.0147
0.0912
0.0019
0.0011
0.0207
0.0967
0.0337
0.1526
0.0474
0.1055
0.1141
0.0354
0.1108
0.0255
0.0262
Z_Score
2.0211
2.3685
5.1335
14.0575
0.8857
1.7906
1.6206
2.2383
2.9126
3.3567
3.1287
1.1426
3.0530
1.3956
3.0291
0.4349
1.0457
2.0875
3.1193
2.1959
2.9873
1.7035
3.4804
6.9909
1.1492
3.0184
1.1149
0.9888
CR
0.7666
1.8043
1.1363
2.0207
2.0594
0.7989
1.5846
1.1426
1.7309
2.4746
1.5125
0.7415
2.9207
3.3744
3.9093
0.9994
1.1888
1.1845
1.1629
0.8944
1.3358
1.9167
1.3441
1.4849
1.0705
1.8782
0.7861
4.0306
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
FPMI
UNIC
BRNA
DYNA
INAF
RICY
SMCB
SRSN
YPAS
BUDI
CLPI
DYNA
INTA
LAPD
MYOR
TBLA
ULTJ
2008
2008
2009
2009
2009
2009
2009
2009
2009
2010
2010
2010
2010
2010
2010
2010
2010
0.0542
0.0778
0.1250
0.0500
0.1250
0.1250
0.1084
0.0700
0.1450
0.1100
0.1000
0.0677
0.0700
0.1150
0.0860
0.0525
0.0850
0.4815
0.7582
0.5142
0.7470
0.0000
0.3494
0.7733
0.7838
0.8947
0.5140
0.6356
0.7437
0.8650
0.6303
0.3307
0.5512
0.4682
4
2
3
4
4
3
3
3
3
3
3
4
3
3
3
3
3
0.3333
0.3333
0.2500
0.5000
0.3333
0.3333
0.4286
0.3333
0.3333
0.4000
0.3333
0.5000
0.3333
0.5000
0.3333
0.3333
0.3333
75
1.0280
0.5201
0.5362
0.5813
0.6924
0.4981
0.6582
0.5087
0.3437
0.5108
0.4740
0.5621
0.1519
0.4896
0.4999
0.6753
0.3106
26.2141
28.5955
26.7921
27.8421
27.5945
27.1937
29.7363
26.6969
25.9193
28.0989
26.1132
27.8861
27.3683
27.9130
28.8086
28.6558
28.1807
-0.2616
0.0180
0.0671
0.0067
0.0102
-0.0167
0.0364
0.0320
0.1450
0.1105
0.2007
0.0905
0.0924
0.0060
0.1552
0.1152
0.0567
-0.3927
0.5797
1.8547
1.3428
0.4014
1.1095
1.5718
2.0199
3.1208
2.0120
5.3261
1.7106
1.6985
53.8375
3.3526
1.7445
2.8617
0.1448
1.0839
2.3332
0.8175
1.3324
1.6279
0.0017
1.3708
1.4208
1.1418
1.9135
0.8695
0.7485
0.1415
2.2904
1.0118
2.1163
LAMPIRAN 2
Descriptives
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
CoL
45
.0356
.1800
.095682
.0365004
KEP_INST
45
.0000
.9417
.664496
.2192408
KOM_AUD
45
2
4
3.18
.490
DK_IND
45
.2500
.6667
.374318
.0857865
LEV
45
.1519
6.7050
.654871
.9353036
SIZE
45
25.1458
29.7363
27.526031
.9550734
ROA
45
-.2616
.3259
.070902
.0843289
Z_Score
45
-.3927
53.8375
3.613382
7.9733645
CR
45
.0017
4.0306
1.502678
.8675159
Valid N (listwise)
45
Regression
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
CR, LEV,
b
Method
. Enter
KOM_AUD,
KEP_INST,
Z_Score,
DK_IND, ROA,
SIZE
a. All requested variables entered.
b. Dependent Variable: CoL
76
b
Model Summary
Model
R
1
.663
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.439
.315
.0302157
a. Predictors: (Constant), CR, LEV, KOM_AUD, KEP_INST, Z_Score,
DK_IND, ROA, SIZE
b. Dependent Variable: CoL
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.026
8
.003
Residual
.033
36
.001
Total
.059
44
F
Sig.
3.526
.004
a
a. Predictors: (Constant), CR, LEV, KOM_AUD, KEP_INST, Z_Score, DK_IND, ROA, SIZE
b. Dependent Variable: CoL
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.748
.167
KEP_INST
-.063
.023
KOM_AUD
-.037
DK_IND
t
Sig.
4.483
.000
-.376
-2.741
.009
.010
-.504
-3.806
.001
-.027
.059
-.063
-.449
.656
LEV
-.007
.006
-.182
-1.253
.218
SIZE
-.017
.006
-.441
-3.039
.004
ROA
.064
.063
.147
1.020
.314
3.672E-5
.001
.008
.061
.952
-.012
.006
-.286
-2.071
.046
Z_Score
CR
a. Dependent Variable: CoL
77
Charts
78
Uji Statistik Klomogrov-Smirnov
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
45
a,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.02733109
Absolute
.080
Positive
.069
Negative
-.080
Kolmogorov-Smirnov Z
.534
Asymp. Sig. (2-tailed)
.938
a. Test distribution is Normal.
b. Calculated from data.
79
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.155
.086
KEP_INST
.013
.012
KOM_AUD
-.009
DK_IND
t
Sig.
1.816
.078
.177
1.118
.271
.005
-.273
-1.792
.082
-.004
.030
-.022
-.135
.893
LEV
-.004
.003
-.211
-1.260
.216
SIZE
-.004
.003
-.216
-1.294
.204
ROA
-.036
.032
-.189
-1.136
.264
.000
.000
-.213
-1.403
.169
-.003
.003
-.150
-.947
.350
Z_Score
CR
a. Dependent Variable: RES_2
Runs Test
Unstandardized
Residual
a
Test Value
.00467
Cases < Test Value
22
Cases >= Test Value
23
Total Cases
45
Number of Runs
24
Z
.003
Asymp. Sig. (2-tailed)
.997
a. Median
80
DATA TABULASI PERUSAHAAN PERIODE 2006 -2010
No.
Kode
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ARNA
CTBN
FAST
INTA
JECC
LMPI
SRSN
SIMA
ULTJ
AKRA
AUTO
BUDI
CEKA
CTBN
DYNA
SRSN
INTA
LMPI
LMSH
MYOR
TKIM
Tahun
2006
2006
2006
2006
2006
2006
2006
2006
2006
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
Variabel Independen
Variabel
Corporate Governance
Dependen
Cost of
Kepemilikan Komite Komisaris
Bank
Institusional
Audit
Independen
Loan
0.1550
0.7396
3
0.5000
0.0700
0.6354
4
0.3333
0.1800
0.7932
2
0.3333
0.0983
0.8651
3
0.3333
0.2100
0.9015
3
0.3333
0.1800
0.7753
3
0.3333
0.0842
0.9417
4
0.3333
0.1375
0.6489
3
0.3333
0.1600
0.2140
3
0.3333
0.0655
0.7124
3
0.3333
0.0375
0.8672
3
0.4000
0.0840
0.5880
3
0.4000
0.0646
0.8460
3
0.3333
0.0750
0.5817
4
0.3333
0.1388
0.7264
3
0.5000
0.0800
0.8638
4
0.3333
0.0800
0.8651
3
0.3333
0.1325
0.7753
3
0.3333
0.1025
0.3220
3
0.3333
0.1025
0.3296
3
0.3333
0.1100
0.6340
3
0.4444
71
Variabel Kontrol
Leverage
0.5197
0.4101
0.3961
6.7050
0.8045
0.2584
0.5946
0.3465
0.3501
0.4752
0.3523
0.7129
0.4342
0.5285
0.5830
0.5141
0.6266
0.2573
0.4612
0.3621
0.7361
Ukuran
26.6226
27.6894
26.6579
25.1458
26.4999
26.9482
26.5473
24.8994
27.8577
28.4970
28.7390
27.5602
25.9910
28.1052
27.7479
26.5237
27.4469
26.9554
24.4980
28.0715
30.5803
ROA
0.1450
0.0945
0.1531
0.3259
-0.0047
0.0375
0.0768
0.0542
0.0038
0.0796
0.1285
0.0448
0.1001
0.1907
0.0035
0.1098
0.0147
0.0117
0.0980
0.0912
-0.0092
Z-Score
2.0211
2.3685
5.1335
14.0575
1.2041
0.8857
1.7906
1.9678
1.6206
2.2383
2.9126
1.4553
3.3567
3.1287
1.1426
3.0530
1.3956
0.9526
5.4487
3.0291
0.6216
Current
Ratio
0.7666
1.8043
1.1363
2.0207
0.9251
2.0594
0.7989
2.1447
1.5846
1.1426
1.7309
1.2105
2.4746
1.5125
0.7415
2.9207
3.3744
4.1136
1.8126
3.9093
2.5534
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
HDTX
SULI
ULTJ
AKRA
ALMI
ARNA
ASGR
BUDI
FASW
GDYR
SRSN
INDS
MYOR
MLPL
PICO
SULI
SPMA
TIRT
FPNI
UNIC
BRNA
DYNA
INAF
RICY
SMCB
SPMA
SRSN
YPAS
ADES
BUDI
CLPI
2007
2007
2007
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
2009
2009
2009
2009
2009
2009
2009
2009
2009
2010
2010
2010
0.0800
0.0800
0.1180
0.1000
0.1184
0.1323
0.1100
0.0601
0.0704
0.0388
0.0490
0.1150
0.1175
0.1000
0.1350
0.0342
0.0356
0.1000
0.0542
0.0778
0.1250
0.0500
0.1250
0.1250
0.1084
0.0525
0.0700
0.1450
0.1300
0.1100
0.1000
0.5346
0.6055
0.2140
0.7124
0.8111
0.7459
0.7687
0.6750
0.7770
0.8500
0.7876
0.8746
0.3808
0.5115
0.9417
0.5195
0.8470
0.7348
0.4815
0.7582
0.5142
0.7470
0.0000
0.3494
0.7733
0.8530
0.7838
0.8947
0.9385
0.5140
0.6356
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
3
3
3
4
2
3
4
4
3
3
3
3
3
3
3
3
0.6667
0.4000
0.3333
0.3333
0.4000
0.5000
0.3333
0.4000
0.3333
0.6667
0.3333
0.3333
0.3333
0.5000
0.3333
0.4000
0.4000
0.5000
0.3333
0.3333
0.2500
0.5000
0.3333
0.3333
0.4286
0.4000
0.3333
0.3333
0.3333
0.4000
0.3333
72
0.4079
0.7100
0.3468
0.5718
0.6742
0.6238
0.4791
0.5529
0.6562
0.4833
0.4426
0.8684
0.4147
0.6493
0.6955
0.6736
0.5498
0.6411
1.0280
0.5201
0.5362
0.5813
0.6924
0.4981
0.6582
2.2251
0.5087
0.3437
0.6174
0.5108
0.4740
27.7344
28.0501
27.8534
28.8831
27.9465
27.1699
27.1603
28.0269
28.9580
27.0857
26.5348
27.1190
28.2693
29.9173
26.8389
28.2707
28.0377
27.0393
26.2141
28.5955
26.7921
27.8421
27.5945
27.1937
29.7363
26.7293
26.6969
25.9193
25.9067
28.0989
26.1132
0.0019
0.0011
0.0207
0.0967
0.0337
0.1000
0.1526
0.0488
0.0474
0.1055
0.1141
0.0354
0.1108
0.0184
0.0255
0.0167
0.0262
0.0038
-0.2616
0.0180
0.0671
0.0067
0.0102
-0.0167
0.0364
-0.0226
0.0320
0.1450
0.0976
0.1105
0.2007
0.4349
1.0457
2.0875
3.1193
2.1959
1.6269
2.9873
1.7901
1.7035
3.4804
6.9909
1.1492
3.0184
1.3681
1.1149
1.4768
0.9888
1.8451
-0.3927
0.5797
1.8547
1.3428
0.4014
1.1095
1.5718
0.8569
2.0199
3.1208
0.1401
2.0120
5.3261
0.9994
0.1888
0.1845
1.1629
0.8944
0.7669
1.3358
1.6128
1.9167
1.3441
1.4894
1.0705
1.8782
2.1620
0.7861
1.1492
4.0306
1.8610
0.1448
1.0839
2.3332
0.8175
1.3324
1.6279
0.0017
2.9838
1.3708
1.4208
2.2578
1.1418
1.9135
53
54
55
56
57
58
59
60
61
DYNA
INTA
KIAS
LAPD
LMPI
MYOR
SUGI
TBLA
ULTJ
2010
2010
2010
2010
2010
2010
2010
2010
2010
0.0667
0.0700
0.1400
0.1150
0.1025
0.0860
0.1148
0.0525
0.0850
0.7437
0.8650
0.9838
0.6303
0.7753
0.3307
0.6595
0.5512
0.4682
4
3
3
3
3
3
2
3
3
0.5000
0.3333
0.3333
0.5000
0.3333
0.3333
0.3333
0.3333
0.3333
73
0.5621
0.1519
0.8367
0.4896
0.2620
0.4999
0.0144
0.6753
0.3106
27.8861
27.3683
27.9090
27.9130
27.0158
28.8086
24.3546
28.6558
28.1807
0.0905
0.0924
0.0223
0.0060
0.0146
0.1552
-0.0539
0.1152
0.0567
1.7106
1.6985
-0.5312
53.8375
1.3840
3.3526
68.0663
1.7445
2.8617
0.8695
0.7485
1.2995
0.1415
2.7843
2.2904
69.4274
1.0118
2.1163
SAMPEL PERUSAHAAN PERIODE 2006 - 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
KODE
ARNA
CTBN
FAST
INTA
LMPI
SRSN
ULTJ
AKRA
AUTO
CEKA
CTBN
DYNA
SRSN
INTA
MYOR
HDTX
SULI
ULTJ
AKRA
ALMI
ASGR
FASW
GDYR
SRSN
INDS
MYOR
PICO
SPMA
Tahun
2006
2006
2006
2006
2006
2006
2006
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2008
2008
2008
2008
2008
2008
2008
2008
2008
2008
CoL
0.1550
0.0700
0.1800
0.0983
0.1800
0.0842
0.1600
0.0655
0.0375
0.0646
0.0750
0.1388
0.0800
0.0800
0.1025
0.0800
0.0800
0.1180
0.1000
0.1184
0.1100
0.0704
0.0388
0.0490
0.1150
0.1175
0.1350
0.0356
KEP_INST
0.7396
0.6354
0.7932
0.8651
0.7753
0.9417
0.2140
0.7124
0.8672
0.8460
0.5817
0.7264
0.8638
0.8651
0.3296
0.5346
0.6055
0.2140
0.7124
0.8111
0.7687
0.7770
0.8500
0.7876
0.8746
0.3808
0.9417
0.8470
KOM_AUD
3
4
2
3
3
4
3
3
3
3
4
3
4
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
DK_IND
0.5000
0.3333
0.3333
0.3333
0.3333
0.3333
0.3333
0.3333
0.4000
0.3333
0.3333
0.5000
0.3333
0.3333
0.3333
0.6667
0.4000
0.3333
0.3333
0.4000
0.3333
0.3333
0.6667
0.3333
0.3333
0.3333
0.3333
0.4000
74
LEV
0.5197
0.4101
0.3961
6.7050
0.2584
0.5946
0.3501
0.4752
0.3523
0.4342
0.5285
0.5830
0.5141
0.6266
0.3621
0.4079
0.7100
0.3468
0.5718
0.6742
0.4971
0.6562
0.4833
0.4426
0.8684
0.4147
0.6955
0.5498
SIZE
26.6226
27.6894
26.6579
25.1458
26.9482
26.5473
27.8577
28.4970
28.7390
25.9910
28.1052
27.7479
26.5237
27.4469
28.0715
27.7344
28.0501
27.8534
28.8831
27.9465
27.1603
28.9580
27.0857
26.5348
27.1190
28.2693
26.8389
28.0377
ROA
0.1450
0.0945
0.1531
0.3259
0.0375
0.0768
0.0038
0.0796
0.1285
0.1001
0.1907
0.0035
0.1098
0.0147
0.0912
0.0019
0.0011
0.0207
0.0967
0.0337
0.1526
0.0474
0.1055
0.1141
0.0354
0.1108
0.0255
0.0262
Z_Score
2.0211
2.3685
5.1335
14.0575
0.8857
1.7906
1.6206
2.2383
2.9126
3.3567
3.1287
1.1426
3.0530
1.3956
3.0291
0.4349
1.0457
2.0875
3.1193
2.1959
2.9873
1.7035
3.4804
6.9909
1.1492
3.0184
1.1149
0.9888
CR
0.7666
1.8043
1.1363
2.0207
2.0594
0.7989
1.5846
1.1426
1.7309
2.4746
1.5125
0.7415
2.9207
3.3744
3.9093
0.9994
1.1888
1.1845
1.1629
0.8944
1.3358
1.9167
1.3441
1.4849
1.0705
1.8782
0.7861
4.0306
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
FPMI
UNIC
BRNA
DYNA
INAF
RICY
SMCB
SRSN
YPAS
BUDI
CLPI
DYNA
INTA
LAPD
MYOR
TBLA
ULTJ
2008
2008
2009
2009
2009
2009
2009
2009
2009
2010
2010
2010
2010
2010
2010
2010
2010
0.0542
0.0778
0.1250
0.0500
0.1250
0.1250
0.1084
0.0700
0.1450
0.1100
0.1000
0.0677
0.0700
0.1150
0.0860
0.0525
0.0850
0.4815
0.7582
0.5142
0.7470
0.0000
0.3494
0.7733
0.7838
0.8947
0.5140
0.6356
0.7437
0.8650
0.6303
0.3307
0.5512
0.4682
4
2
3
4
4
3
3
3
3
3
3
4
3
3
3
3
3
0.3333
0.3333
0.2500
0.5000
0.3333
0.3333
0.4286
0.3333
0.3333
0.4000
0.3333
0.5000
0.3333
0.5000
0.3333
0.3333
0.3333
75
1.0280
0.5201
0.5362
0.5813
0.6924
0.4981
0.6582
0.5087
0.3437
0.5108
0.4740
0.5621
0.1519
0.4896
0.4999
0.6753
0.3106
26.2141
28.5955
26.7921
27.8421
27.5945
27.1937
29.7363
26.6969
25.9193
28.0989
26.1132
27.8861
27.3683
27.9130
28.8086
28.6558
28.1807
-0.2616
0.0180
0.0671
0.0067
0.0102
-0.0167
0.0364
0.0320
0.1450
0.1105
0.2007
0.0905
0.0924
0.0060
0.1552
0.1152
0.0567
-0.3927
0.5797
1.8547
1.3428
0.4014
1.1095
1.5718
2.0199
3.1208
2.0120
5.3261
1.7106
1.6985
53.8375
3.3526
1.7445
2.8617
0.1448
1.0839
2.3332
0.8175
1.3324
1.6279
0.0017
1.3708
1.4208
1.1418
1.9135
0.8695
0.7485
0.1415
2.2904
1.0118
2.1163
LAMPIRAN 2
Descriptives
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
CoL
45
.0356
.1800
.095682
.0365004
KEP_INST
45
.0000
.9417
.664496
.2192408
KOM_AUD
45
2
4
3.18
.490
DK_IND
45
.2500
.6667
.374318
.0857865
LEV
45
.1519
6.7050
.654871
.9353036
SIZE
45
25.1458
29.7363
27.526031
.9550734
ROA
45
-.2616
.3259
.070902
.0843289
Z_Score
45
-.3927
53.8375
3.613382
7.9733645
CR
45
.0017
4.0306
1.502678
.8675159
Valid N (listwise)
45
Regression
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
CR, LEV,
b
Method
. Enter
KOM_AUD,
KEP_INST,
Z_Score,
DK_IND, ROA,
SIZE
a. All requested variables entered.
b. Dependent Variable: CoL
76
b
Model Summary
Model
R
1
.663
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.439
.315
.0302157
a. Predictors: (Constant), CR, LEV, KOM_AUD, KEP_INST, Z_Score,
DK_IND, ROA, SIZE
b. Dependent Variable: CoL
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.026
8
.003
Residual
.033
36
.001
Total
.059
44
F
Sig.
3.526
.004
a
a. Predictors: (Constant), CR, LEV, KOM_AUD, KEP_INST, Z_Score, DK_IND, ROA, SIZE
b. Dependent Variable: CoL
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.748
.167
KEP_INST
-.063
.023
KOM_AUD
-.037
DK_IND
t
Sig.
4.483
.000
-.376
-2.741
.009
.010
-.504
-3.806
.001
-.027
.059
-.063
-.449
.656
LEV
-.007
.006
-.182
-1.253
.218
SIZE
-.017
.006
-.441
-3.039
.004
ROA
.064
.063
.147
1.020
.314
3.672E-5
.001
.008
.061
.952
-.012
.006
-.286
-2.071
.046
Z_Score
CR
a. Dependent Variable: CoL
77
Charts
78
Uji Statistik Klomogrov-Smirnov
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
45
a,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.02733109
Absolute
.080
Positive
.069
Negative
-.080
Kolmogorov-Smirnov Z
.534
Asymp. Sig. (2-tailed)
.938
a. Test distribution is Normal.
b. Calculated from data.
79
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.155
.086
KEP_INST
.013
.012
KOM_AUD
-.009
DK_IND
t
Sig.
1.816
.078
.177
1.118
.271
.005
-.273
-1.792
.082
-.004
.030
-.022
-.135
.893
LEV
-.004
.003
-.211
-1.260
.216
SIZE
-.004
.003
-.216
-1.294
.204
ROA
-.036
.032
-.189
-1.136
.264
.000
.000
-.213
-1.403
.169
-.003
.003
-.150
-.947
.350
Z_Score
CR
a. Dependent Variable: RES_2
Runs Test
Unstandardized
Residual
a
Test Value
.00467
Cases < Test Value
22
Cases >= Test Value
23
Total Cases
45
Number of Runs
24
Z
.003
Asymp. Sig. (2-tailed)
.997
a. Median
80