Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Prediksi Kinerja Keuangan Daerah Kabupaten Kota di Provinsi Sumatera Utara
73
LAMPIRAN
Lampiran 1
Sampel Penelitian
Kriteria
Jumlah
Kabupaten/Kota
1
Kabupaten Asahan
√
Kabupaten Dairi
2
√
Sampel 1
√
√
Sampel 2
Kabupaten Deli Serdang
√
√
Sampel 3
Kota Binjai
√
√
Sampel 4
Kabupaten Mandailing Natal
√
√
Sampel 5
Kabupaten Simalungun
√
√
Sampel 6
Kabupaten Tapanuli Selatan
√
√
Sampel 7
Kabupaten Tapanuli Utara
√
√
Sampel 8
Kabupaten Humbang Hasundutan
√
√
Sampel 9
Kabupaten Samosir
√
√
Sampel 10
Kabupaten Tanah Karo
√
√
Sampel 11
Kabupaten Pakpak Barat
√
√
Sampel 12
Kabupaten Toba Samosir
√
√
Sampel 13
Kabupaten Padang Lawas
√
√
Sampel 14
Kota Medan
√
√
Sampel 15
Kabupaten Labuhan Batu Selatan
√
√
Sampel 16
Universitas Sumatera Utara
74
Kriteria
Jumlah Sampel
Kabupaten/Kota
1
2
Kota Padangsidempuan
√
√
Sampel 17
Kota Pematang Siantar
√
√
Sampel 18
Kota Sibolga
√
√
Sampel 19
Kota Tanjung Balai
√
√
Sampel 20
Kabupaten Labuhan Batu
√
√
Sampel 21
Kabupaten Labuhan Batu Utara
√
√
Sampel 22
Kabupaten Tapanuli Tengah
√
X
_
Kabupaten Nias
√
X
_
Kabupaten Nias Selatan
√
X
_
Kabupaten Nias Utara
√
X
_
Kabupaten Nias Barat
√
X
_
Kabupaten Langkat
√
X
_
Kabupaten Gunung Sitoli
√
X
_
Kabupaten Serdang Bedagai
√
X
_
Kabupaten Padang Lawas Utara
√
X
_
Kota Tebing Tinggi
√
X
_
Kabupaten Batubara
√
X
_
Universitas Sumatera Utara
75
Lampiran 2
Target Penerimaan Pendapatan Pendapatan Asli Daerah (PAD)
(dalam jutaan rupiah)
No
1
Kabupaten/Kota
Asahan
2011
26,612
2012
31,887
2013
54,038
2014
59,130
2015
71,256
2
Dairi
14,504
20,508
37,323
24,331
60,482
3
Deli Serdang
300,134
380,055
465,000
566,665
630,721
4
Tanah Karo
31,150
46,826
48,166
67,344
53,557
5
6
Labuhan Batu
Mandailing Natal
48,921
25,000
50,000
45,000
66,557
47,000
85,350
50,000
146,291
65,721
7
Simalungun
58,441
113,095
63,738
110,000
112,414
8
9
Tapanuli Selatan
Tapanuli Utara
38,126
13,528
56,283
14,303
64,087
36,138
77,253
36,991
98,439
50,000
10
Toba Samosir
12,032
18,913
19,007
23,409
34,198
11
Binjai
33,043
35,179
46,140
68,708
88,674
12
Medan
829,794
1,416,229
1,758,788
1,515,686
1,679,237
13
Pematang Siantar
43,648
60,032
71,612
57,807
130,135
14
Sibolga
17,840
21,100
30,587
36,216
60,531
15
Tanjung Balai
22,146
31,855
32,035
34,409
51,070
16
Padangsidempuan
19,755
23,159
42,180
42,456
56,028
17
Pakpak Barat
5,045
6,271
9,335
10,498
14,961
Humbang Hasundutan
18,244
10,745
15,213
26,959
27,753
Samosir
20,569
14,063
20,008
23,773
26,596
Padanglawas
18,135
28,177
25,905
34,251
40,112
Labuhan Batu Selatan
10,053
18,726
130,288
35,635
39,900
Labuhan Batu Utara
7,809
13,065
23,207
28,547
30,421
18
19
20
22
22
Universitas Sumatera Utara
76
Lampiran 3
Realisasi Penerimaan Pendapatan Pendapatan Asli Daerah (PAD)
(dalam jutaan rupiah)
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
2011
22,919
11,237
182,412
19,675
24,221
14,930
2012
27,166
13,798
206,703
29,316
46,035
15,220
2013
38,161
15,885
246,374
35,767
42,345
25,555
2014
22,124
33,366
166,052
41,253
22,992
27,362
2015
39,601
42,960
84,095
53,366
64,717
38,282
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
8,426
48,448
8,438
8,643
19,152
493,236
21,605
16,642
10,296
11,343
3,305
5,114
37,105
47,927
15,672
8,948
31,180
701,876
37,407
16,719
18,778
18,687
44,661
4,078
49,281
50,220
24336
14,102
34,084
838,592
46,755
9,875.03
20,714
13,497.36
5,164
12,456
63,379
61,861
30,570
27,519
26,756
972,798
39,912
22,277
21,929
38,133
5,192
21,013
15,942
97,928
1,357
17,964
17,147
213,836
12,060
9,956
4,346
9,373
1,886
19,499
6,331
10,913
16,891
19,192
22,610
Padang Lawas
1,334
2,250
16,251
23,140
11,030
Labuhan Batu
Selatan
Labuhan Batu Utara
6,981
16,247
20,124
22,012
17,555
2,176
9,573
14,628
17,036
17,773
Universitas Sumatera Utara
77
Lampiran 4
Sebelum Transformasi
Rasio Efektivitas Kinerja Keuangan Daerah Kabupaten dan Kota
(dalam persen)
No
Kabupaten /Kota
2011
2012
2013
2014
2015
1
Asahan
86.12235
85.19606
71
37.42
55.57576
2
Dairi
77.47281
67.28299
43
137.13
71.02951
3
Deli Serdang
60.77687
54.38777
53
29.30
13.3331
4
Tanah Karo
63.16212
62.60706
74
61.26
99.64296
5
Labuhan Batu
49.51093
92.06985
64
26.94
44.23863
6
Mandailing Natal
59.72
33.82205
54
54.72
58.24962
7
Simalungun
14.41805
32.80858
77
57.62
14.18132
8
Tapanuli Selatan
127.0742
85.1532
78
80.08
99.48115
9
Tapanuli Utara
62.37219
109.5758
67
82.64
2.713239
10
Toba Samosir
71.83576
47.31067
74
117.56
52.52943
11
Binjai
57.96063
88.63318
74
38.94
19.33723
12
Medan
59.44081
49.5595
48
64.18
12.73414
13
Pematang Siantar
49.49786
62.31203
65
69.04
9.267616
14
Sibolga
93.28259
79.23628
32
61.51
16.44813
15
Tanjung Balai
46.49144
58.94732
65
63.73
8.510029
16
Padang Sidempuan
57.41973
80.68933
32
89.82
16.72887
17
Pakpak Bharat
65.51416
712.2306
55
49.46
12.60352
Humbang Hasundutan
28.0308
37.94767
82
77.94
70.26027
Samosir
30.77969
77.59931
84
80.73
85.01375
Padang Lawas
7.356033
7.986812
63
67.56
27.4978
21
Labuhan Batu Selatan
69.444
86.76318
15
61.77
43.99733
22
Labuhan Batu Utara
27.866
73.27343
63
59.68
58.4233
18
19
20
Universitas Sumatera Utara
78
Lampiran 5
Sebelum Transformasi
Value Added Capital Employee (VACA) Kabupaten dan Kota
Kabupaten/Kota
2011
2012
2013
2014
2015
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
0.3220
-0.5181
0.5885
0.5442
-0.1729
30.8935
0.5417
1.5030
-0.8352
-0.1463
4.7178
-0.3436
0.0637
-0.2701
-0.6270
0.0100
21.5269
6.9693
(340.7294)
7.0620
9.7024
(57.2685)
92.0307
136.1184
11.4671
389.3078
12.9340
7.9795
51.4957
8.5175
8.9942
(135.8439)
(31.2934)
12.3337
(137.4823)
0.0100
9.0005
199.3634
(27.3565)
3.8902
24.2049
26.0199
5.5949
8.1823
36.3919
12.7336
9.2861
12.8136
(257.8146)
12.3069
(255.2994)
16.2505
12.9090
14.6853
(30.8002)
10.3650
19.7866
12.3929
3.9009
43.2500
10.0408
2.9101
1.8060
14.0384
(294.0832)
17.2260
270.8316
18.0653
6.4819
22.3244
(119.9140)
6.2564
12.2833
25.9783
11.9192
8.7734
8.8906
3.3656
9.0471
16.9979
-0.7538
3.8280
11.5463
11.1143
17.7560
18.3194
6.9015
23.3791
6.2420
43.4268
-0.3421
0.0381
-0.4212
21.0380
(153.8355)
9.1031
6.5709
11.5982
7.6989
4.2066
12.7212
5.4381
9.2929
3.2623
8.1186
0.0466
16.7918
11,549.4782
9.3173
29.3496
Universitas Sumatera Utara
79
Lampiran 6
Sebelum Transformasi
Value Added Human Capital (VAHU) Kabupaten dan Kota
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu Utara
18
19
20
21
22
2011
2012
2013
2014
2015
0.2436
(1.0750)
0.3705
0.3524
(0.2091)
0.3514
0.3514
0.6005
0.4551
(0.1714)
0.8251
(0.5234)
0.0599
(0.3701)
(1.6808)
1.0000
(3.0618)
0.7929
0.2436
(1.0750)
0.3705
0.3524
(0.2091)
0.3514
0.3514
0.6005
0.4551
(0.1714)
0.8251
(0.5234)
0.0599
(0.3701)
(1.6808)
1.0000
(3.0618)
0.7929
1.0330
0.9250
1.0073
1.0000
0.9000
0.9950
1.0379
0.7955
0.9603
0.9630
0.8484
0.8911
0.9733
1.0099
0.9028
0.9293
0.9467
0.9482
1.0039
0.9249
1.0039
0.9420
0.9281
0.9362
1.0336
0.9120
0.9519
0.9253
0.7960
0.9774
0.9094
0.7443
0.6436
0.9335
0.8734
0.9590
1.0034
0.9451
0.9963
1.0000
0.8663
0.9571
1.0084
0.8622
0.9247
0.9629
0.9226
0.8977
0.8989
0.7709
0.9005
0.9444
0.8619
0.9775
(0.5201)
0.0367
(0.7277)
(0.5201)
0.0367
(0.7277)
0.8689
0.9206
0.8850
0.8079
0.9271
0.8447
0.9028
0.7654
0.8903
0.0445
0.0445
1.0000
0.9989
0.9748
Universitas Sumatera Utara
80
Lampiran 7
Sebelum Transformasi
Structural Capital Value Added (STVA) Kabupaten dan Kota
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
2011
2012
Asahan
(3.1054)
(3.1054)
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang Hasundutan
Samosir
Padang Lawas
Labuhan Batu Selatan
Labuhan Batu Utara
1.9302
(1.6992)
(1.8376)
5.7825
(0.0324)
(1.8461)
(0.6654)
(1.1972)
6.8351
(0.2120)
2.9106
(15.7019)
3.7017
1.5950
1.6772
1.3266
(0.2612)
2.9229
(26.2722)
2.3743
(21.4633)
1.9302
(1.6992)
(1.8376)
5.7825
(0.0324)
(1.8461)
(0.6654)
(1.1972)
6.8351
(0.2120)
2.9106
(15.7019)
3.7017
1.5950
1.9432
1.3266
(0.2612)
2.9229
(26.2722)
2.3743
(21.4633)
2013
2014
2015
0.0320
0.0039
0.0034
(0.0811)
0.0073
0.0051
(0.1111)
(0.0050)
0.0366
(0.2571)
(0.0413)
(0.0384)
(0.1787)
(0.1222)
(0.0275)
0.0098
(0.1077)
(0.0760)
(0.0563)
(0.0546)
(0.1509)
(0.0862)
(0.1299)
(0.0765)
(0.0813)
0.0039
(0.0615)
(0.0775)
(0.0681)
0.0325
(0.0965)
(0.0505)
(0.0807)
(0.2564)
(0.0231)
(0.0996)
(0.3436)
(0.5537)
(0.0712)
(0.1449)
(0.0428)
(0.2377)
(0.0786)
(0.1839)
(0.0011)
(0.0581)
(0.0037)
(0.1245)
(0.1543)
(0.0448)
0.0083
(0.1598)
(0.0814)
(0.0385)
(0.0839)
(0.1140)
(0.1125)
(0.2971)
(0.1105)
(0.0588)
(0.1602)
(0.0230)
(0.1076)
(0.3065)
(0.1232)
(0.0259)
Universitas Sumatera Utara
81
Lampiran 8
Sebelum Transformasi
VAIC Kabupaten dan Kota
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
2011
2012
2013
2014
2015
Asahan
32.31464
22.43603
-30.2285
-256.807
-293.076
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang Hasundutan
Samosir
Padang Lawas
Labuhan Batu Selatan
Labuhan Batu Utara
13.4428
95.81582
4.653835
35.90955
113.6246
16.39076
-13.4314
11.95703
-26.5097
29.573
3.623218
13.91823
9.488965
17.27933
31.13567
12.3297
11.86662
6.789092
1.682803
1.561985
12.84237
7.829993
-339.724
7.796386
10.50589
-56.2332
93.0091
137.1038
12.29973
390.3027
13.7849
8.742795
52.45722
9.295072
9.782909
-134.829
12.37999
11.94175
21.94513
-152.913
9.894259
17.67607
13.17757
-136.468
11.97557
9.789392
200.3534
-26.282
4.42863
25.12392
26.94449
6.26456
8.951169
37.33772
13.75341
10.08121
13.66691
18.6464
19.21306
7.288837
12.43263
8.454046
19.13501
13.15048
-254.292
17.131
13.75963
15.55349
-29.7342
11.18052
20.68791
13.23752
4.44045
44.20426
10.85061
3.310765
1.895892
14.90063
7.629995
24.29532
4.776779
13.56974
6.098936
251.3972
18.11312
271.8242
18.98982
7.194003
23.23677
-118.897
6.958708
13.12664
26.90274
12.75789
9.557112
9.676969
3.839386
9.837023
17.88351
6.943703
44.38131
10.08813
3.721103
8.885786
30.29847
Universitas Sumatera Utara
82
Lampiran 9
Sebelum Transformasi
Rate of Growth of Intellectual Capital (ROGIC) Kabupaten dan Kota
No
Kabupaten/Kota
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
-3.84242
-3.22536
-2.27787
-1.5062
3.829867
30.2114
-2.06458
-1.77804
-8.45611
3.269796
5.000632
-7.66353
-15.1715
5.647107
0.962639
5.845905
-0.47375
3.800099
18
19
20
21
22
2012
2013
2014
2015
21.20485
7.487425
-341.318
6.517824
9.875324
-88.1619
91.48902
134.6154
12.30239
389.4541
8.21618
8.323054
51.432
8.787695
9.621128
-135.588
12.30011
7.286246
-48.8935
5.353063
205.5904
-4.56177
-5.48644
257.3028
-116.818
-131.625
14.39891
-369.027
-7.28257
-1.41551
1.484024
1.904354
1.172899
146.5676
8.835351
7.567148
-226.5784
-0.027089
-117.8238
16.115875
3.9702344
-184.7999
-3.452207
6.7518873
-4.436007
-13.70697
-1.824109
35.253093
-26.48711
-10.44264
-8.185316
1.233722
-11.01641
5.0822573
-36.2696
4.962639
526.1157
1.809822
-6.56562
7.683285
-89.163
-4.22181
-7.56127
13.66522
8.317438
-34.6471
-1.17364
0.528622
7.941132
2.982876
-0.68629
20.08599
10.45238
-26.4382
-1.1024
21.38017
-153.874
9.524271
-16.152
192.5037
-2.29568
-2.512058
1.1371126
-2.35511
5.31135
-9.84864
2.78685
-21.8337
16.74524
16.1765
(2.2322)
20.98
Universitas Sumatera Utara
83
Lampiran 10
Sesudah Transformasi
Rasio Efektivitas Kinerja Keuangan Daerah Kabupaten dan Kota
(dalam persen)
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
0.928021
0.880186
0.779595
0.794746
0.70364
0.772787
0.379711
0.356475
0.789761
0.84756
0.761319
0.770979
0.703547
0.965829
0.681846
0.757758
0.923017
0.820262
0.779595
0.794746
0.95953
0.581567
0.572788
0.922785
0.331022
0.687828
0.941452
0.703985
0.78938
0.890148
0.767772
0.898272
0.840349
0.652396
0.727899
0.861729
0.797635
0.737369
0.879305
0.885224
0.820624
0.861355
0.859484
0.690508
0.80802
0.568201
0.804116
0.565678
0.61168
0.809777
0.541325
0.782669
0.519019
0.739756
0.759059
0.894849
0.909074
0.342867
0.624038
0.801137
0.830924
0.784294
0.798314
0.565678
0.745491
0.84279
0.365145
0.998213
0.998213
0.665121
0.763214
0.376581
0.997402
0.164719
0.724772
0.439741
0.356849
0.405563
0.922498
0.409009
0.809408
0.529441
2.668765
0.529441
0.74377
0.904865
0.703263
0.882864
0.355014
0.838214
0.554794
0.27122
0.833331
0.880905
0.282609
0.931468
0.918818
0.821955
0.393014
0.89849
0.821955
0.78594
0.922029
0.524383
0.663305
0.527883
0.527883
0.793915
0.772498
0.764351
Universitas Sumatera Utara
84
Lampiran 11
Sesudah Transformasi
VAIC KABUPATEN/KOTA
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
5.684596
5.684596
5.788556
4.157275
5.992458
1.659483
4.048551
3.664888
3.457893
5.148757
5.438107
0.903475
3.730714
3.080416
4.156841
5.579934
4.736668
4.798212
5.788556
4.157275
3.241278
1.498881
5.644123
1.709132
3.507096
1.75608
3.712802
0.956822
1.242736
3.048782
3.127764
1.611594
5.498041
3.630093
1.68194
3.460574
3.1288
1.154624
5.126593
0.104431
9.012376
5.190808
0.50291
0.99185
3.11046
3.708558
3.175092
3.696879
1.025193
3.62636
1.946521
4.138961
3.709397
3.943791
5.452904
3.343728
3.638341
4.548396
0.107238
3.648629
3.294026
0.819551
0.376914
3.696879
1.11948
4.255951
1.48709
1.012518
1.058055
4.682164
4.820454
1.904
4.637936
2.062996
2.405942
3.571819
1.296896
0.959435
1.219463
2.03894
3.511367
3.444796
3.518521
3.444796
4.318148
4.383271
0.762245
4.929028
0.635091
3.66913
4.605589
0.297229
0.249794
4.684563
1.365786
3.145514
4.699785
3.683713
4.907584
4.185584
3.683713
4.469602
2.034444
0.929016
4.980904
3.583626
3.583626
4.374358
1.85551
1.800355
Universitas Sumatera Utara
85
Lampiran 12
Sesudah Transformasi
Rate of Growth of Intellectual Capital (ROGIC) Kabupaten dan Kota
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
5.903766
3.620182
9.826292
2.365326
5.523499
9.037603
4.164584
3.856097
3.678914
5.746924
4.923622
1.25682
5.431071
5.488685
3.849514
2.739881
5.903766
3.620182
9.826292
2.365326
5.523499
8.14976
7.146907
3.856097
3.678914
5.746924
4.923622
1.25682
5.431071
2.535273
4.241715
5.488685
8.195675
5.152526
13.86982
3.201344
8.14976
13.9488
5.808143
5.319858
5.319858
7.716011
7.335875
2.280968
6.588988
3.989558
5.938979
7.826962
8.195675
5.152526
13.86982
3.201344
8.14976
4.164584
7.146907
6.570417
5.048904
9.621017
8.834994
2.604306
8.538811
4.726963
7.298193
9.559655
6.022425
2.227698
22.93721
1.363385
2.562347
2.771874
9.442619
2.054704
2.749776
3.69665
2.883997
5.886183
1.083346
0.727064
2.818001
1.727101
2.174497
5.280181
3.849514
2.739881
5.210418
4.401541
6.47821
5.184642
0.828427
4.48174
0.580112
5.849326
5.903766
2.174497
5.280181
0.580112
3.393748
5.437197
1.377866
4.030628
7.579144
1.495007
2.304637
3.138254
1.669386
3.620182
5.849326
6.859809
9.015076
14.86939
Universitas Sumatera Utara
86
Lampiran 13
Sebelum Transformasi
Hasil Pengolahan Data Variabel Intellectual Capital
dan ROGIC dan Kinerja Keuangan
ANALISIS DESKRIFTIF
KINERJAKEUA
NGAN
0.612023
0.602484
7.122306
0.027132
0.671640
8.336555
81.78566
IC
8.983063
11.96630
390.3027
-339.7235
86.26625
-0.290136
11.02976
ROGIC
17.94002
13.32006
526.1157
-543.2194
111.3281
0.060274
14.69304
Jarque-Bera
Probability
29723.71
0.000000
297.0634
0.000000
626.7330
0.000000
Sum
Sum Sq. Dev.
67.32255
49.16987
988.1369
811163.4
1973.403
1350940.
Observations
110
110
110
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
Universitas Sumatera Utara
87
MODEL 1
Sebelum Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/17/17 Time: 08:23
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000220
0.610049
0.000749
0.064659
0.293412
9.434815
0.7698
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000797
-0.008455
0.674473
49.13070
-111.7534
0.086091
0.769770
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.612023
0.671640
2.068244
2.117344
2.088160
1.987727
2. Uji Normalitas
50
Series: Residuals
Sample 1 110
Observations 110
40
30
20
10
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-1.22e-16
0.000151
6.509537
-0.585801
0.671372
8.343861
81.87832
Jarque-Bera
Probability
29792.90
0.000000
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
88
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.001920
0.001956
0.076248
Prob. F(1,108)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9651
0.9647
0.7824
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/15/17 Time: 08:26
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.444871
0.000197
0.388619
0.004501
1.144748
0.043823
0.2548
0.9651
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000018
-0.009241
4.053750
1774.752
-309.0347
0.001920
0.965126
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.446643
4.035148
5.655176
5.704276
5.675091
2.024135
4. Multilolinaerilitas
KINERJAKEUA
NGAN
IC
KINERJAKEUA
NGAN
IC
1.000000
0.028222
0.028222
1.000000
Universitas Sumatera Utara
89
REGRESI SEDERHANA
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/15/17 Time: 08:23
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000220
0.610049
0.000749
0.064659
0.293412
9.434815
0.7698
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000797
-0.008455
0.674473
49.13070
-111.7534
0.086091
0.769770
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.612023
0.671640
2.068244
2.117344
2.088160
1.987727
Universitas Sumatera Utara
90
MODEL 2
SEBELUM TRANSFORMASI
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/15/17 Time: 18:08
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000563
0.630052
0.000936
0.079820
0.601689
7.893363
0.5490
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004192
-0.007387
0.744010
47.60540
-97.83341
0.362029
0.548964
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.268941
2.325244
2.291624
2.147305
2. Uji Normalitas
40
Series: Residuals
Sample 1 88
Observations 88
35
30
25
20
15
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
3.10e-16
-0.012649
6.485311
-0.610374
0.739722
7.739798
68.73016
Jarque-Bera
Probability
16720.26
0.000000
10
5
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
91
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.000797
0.000815
0.026370
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9775
0.9772
0.8710
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/15/17 Time: 18:11
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.539433
0.000160
0.483159
0.005666
1.116472
0.028228
0.2673
0.9775
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000009
-0.011619
4.503547
1744.247
-256.2832
0.000797
0.977546
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.540971
4.477611
5.870073
5.926376
5.892756
2.018291
4. Uji Multikolinearilitas
KINERJAKEUANGAN MASA
DEPAN
IC
KINERJAKEUANGA MASA
DEPAN
IC
1.000000
0.064746
0.064746
1.000000
Universitas Sumatera Utara
92
REGRESI LINEAR SEDERHANA
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/17/17 Time: 18:08
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000563
0.630052
0.000936
0.079820
0.601689
7.893363
0.5490
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004192
-0.007387
0.744010
47.60540
-97.83341
0.362029
0.548964
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.268941
2.325244
2.291624
2.147305
Universitas Sumatera Utara
93
MODEL 3
Sebelum Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/17/17 Time: 18:16
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.001941
0.696597
0.001574
0.093080
-1.233320
7.483828
0.2208
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.017380
0.005954
0.739067
46.97496
-97.24682
1.521079
0.220817
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.255610
2.311913
2.278293
2.113898
2. Uji Normalitas
40
Series: Residuals
Sample 1 88
Observations 88
35
30
25
20
15
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
1.85e-16
-0.008723
6.454476
-0.694616
0.734808
7.779008
69.25963
Jarque-Bera
Probability
16985.43
0.000000
10
5
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
94
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.130288
0.133117
4.339086
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.7190
0.7152
0.0372
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 18:18
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
ROGIC
0.641724
-0.003427
0.561440
0.009494
1.142997
-0.360955
0.2562
0.7190
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.001513
-0.010098
4.457888
1709.058
-255.3865
0.130288
0.719018
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.533806
4.435550
5.849692
5.905995
5.872375
2.014705
4. Uji Multikolinearilitas
KINERJAKEUA
NGAN
ROGIC
KINERJAKEUA
NGAN
ROGIC
1.000000
-0.131832
-0.131832
1.000000
Universitas Sumatera Utara
95
Lampiran 14
Sesudah Transformasi
Hasil Pengolahan Data Variabel Intellectual Capital
ROGIC dan Kinerja Keuangan
KINERJAKEUA
NGAN
0.845581
0.881015
1.633636
0.405856
0.145889
0.560408
10.12478
IC
3.210969
3.514944
9.012376
0.104431
1.666503
0.107641
2.955572
ROGIC
5.346576
5.100715
22.93721
0.580112
3.500397
1.850753
8.745114
Jarque-Bera
Probability
238.4194
0.000000
0.221468
0.895177
214.0760
0.000000
Sum
Sum Sq. Dev.
93.01396
2.319920
353.2066
302.7185
588.1233
1335.553
Observations
110
110
110
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
Universitas Sumatera Utara
96
MODEL 1
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/18/17 Time: 05:58
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.029847
0.640259
0.015096
0.054559
1.977189
11.73509
0.0506
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-stistic
Prob(F-statistic)
0.034933
0.025997
0.262651
7.450421
-8.011699
3.909278
0.050569
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.736098
0.266133
0.182031
0.231131
0.201946
1.995161
2. Uji Normalitas
12
Series: Residuals
Sample 1 110
Observations 110
10
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
8
6
4
Jarque-Bera
Probability
2
-4.90e-13
-2.905018
55.76532
-64.15546
25.86590
0.186438
2.677515
1.113899
0.572954
0
-60
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
97
3. Uji Heteroskedastiistas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.010444
0.010637
0.138053
Prob. F(1,108)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9188
0.9179
0.7102
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/18/17 Time: 06:02
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.074421
-0.002083
0.073679
0.020386
1.010067
-0.102198
0.3147
0.9188
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000097
-0.009162
0.354694
13.58725
-41.05909
0.010444
0.918789
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.067731
0.353080
0.782893
0.831992
0.802808
2.050699
4. Uji Multikolinearilitas
KINERJAKEUANGAN
IC
KINERJAKEUANGAN
1.000000
0.186903
IC
0.186903
1.000000
Universitas Sumatera Utara
98
REGRESI LINEAR SEDERHANA
Test Equation:
Dependent Variable: KinerjaKeuangan
Method: Least Squares
Date: 04/15/17 Time: 21:21
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.028037
-0.002483
0.012908
0.003572
2.171996
-0.695115
0.0320
0.4885
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004454
0.004764
0.062141
0.417048
150.5437
0.483185
0.032076
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.020065
0.061994
-2.700795
-2.651695
-2.680879
2.074413
Universitas Sumatera Utara
99
MODEL 2
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KinerjaKeuangan
Method: Least Squares
Date: 04/15/17 Time: 02:31
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.024780
0.639320
0.011985
0.045286
2.067556
14.11734
0.0417
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.047353
0.036276
0.188941
3.070077
22.78131
4.274789
0.041687
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.723181
0.192464
-0.472303
-0.415999
-0.449619
2.220183
2. Uji Normalitas
12
Series: Residuals
Sample 1 88
Observations 88
10
8
6
4
2
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-5.81e-13
-3.660898
56.70245
-57.59350
25.10377
0.166091
2.713731
Jarque-Bera
Probability
0.705079
0.702901
0
-60
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
100
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.218925
0.223447
0.242496
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.6410
0.6364
0.6224
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 21:32
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.040224
-0.001577
0.012735
0.003371
3.158473
-0.467894
0.0022
0.6410
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.002539
-0.009059
0.053134
0.242796
134.4198
0.218925
0.641044
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.034887
0.052895
-3.009540
-2.953237
-2.986857
2.163586
Universitas Sumatera Utara
101
REGRESI LINEAR SEDERHANA
Dependent Variable: Y
Method: Least Squares
Date: 04/15/17 Time: 02:31
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
X
C
0.024780
0.639320
0.011985
0.045286
2.067556
14.11734
0.0417
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.047353
0.036276
0.188941
3.070077
22.78131
4.274789
0.041687
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.723181
0.192464
-0.472303
-0.415999
-0.449619
2.220183
Universitas Sumatera Utara
102
MODEL 3
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/16/17 Time: 17:58
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.022684
0.872185
0.010171
0.063837
-2.230228
13.66263
0.0283
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.054674
0.043682
0.276587
6.579054
-10.75497
4.973918
0.028336
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.745908
0.282834
0.289886
0.346189
0.312569
2.234725
2. Uji Normalitas
16
Series: Residuals
Sample 1 88
Observations 88
14
12
10
8
6
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-5.37e-13
-5.456298
58.94316
-49.43320
24.59461
0.487338
2.640555
Jarque-Bera
Probability
3.957044
0.138273
4
2
0
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
103
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.411484
0.419048
5.097613
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.5229
0.5174
0.0240
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 21:45
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
ROGIC
0.124766
-0.008983
0.087888
0.014003
1.419603
-0.641470
0.1593
0.5229
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004762
-0.006811
0.380791
12.47017
-38.89072
0.411484
0.522923
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.074762
0.379501
0.929334
0.985638
0.952018
2.023259
Universitas Sumatera Utara
104
REGRESI SEDERHANA
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/16/17 Time: 17:58
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.022684
0.872185
0.010171
0.063837
-2.230228
13.66263
0.0283
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.054674
0.043682
0.276587
6.579054
-10.75497
4.973918
0.028336
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.745908
0.282834
0.289886
0.346189
0.312569
2.234725
Universitas Sumatera Utara
LAMPIRAN
Lampiran 1
Sampel Penelitian
Kriteria
Jumlah
Kabupaten/Kota
1
Kabupaten Asahan
√
Kabupaten Dairi
2
√
Sampel 1
√
√
Sampel 2
Kabupaten Deli Serdang
√
√
Sampel 3
Kota Binjai
√
√
Sampel 4
Kabupaten Mandailing Natal
√
√
Sampel 5
Kabupaten Simalungun
√
√
Sampel 6
Kabupaten Tapanuli Selatan
√
√
Sampel 7
Kabupaten Tapanuli Utara
√
√
Sampel 8
Kabupaten Humbang Hasundutan
√
√
Sampel 9
Kabupaten Samosir
√
√
Sampel 10
Kabupaten Tanah Karo
√
√
Sampel 11
Kabupaten Pakpak Barat
√
√
Sampel 12
Kabupaten Toba Samosir
√
√
Sampel 13
Kabupaten Padang Lawas
√
√
Sampel 14
Kota Medan
√
√
Sampel 15
Kabupaten Labuhan Batu Selatan
√
√
Sampel 16
Universitas Sumatera Utara
74
Kriteria
Jumlah Sampel
Kabupaten/Kota
1
2
Kota Padangsidempuan
√
√
Sampel 17
Kota Pematang Siantar
√
√
Sampel 18
Kota Sibolga
√
√
Sampel 19
Kota Tanjung Balai
√
√
Sampel 20
Kabupaten Labuhan Batu
√
√
Sampel 21
Kabupaten Labuhan Batu Utara
√
√
Sampel 22
Kabupaten Tapanuli Tengah
√
X
_
Kabupaten Nias
√
X
_
Kabupaten Nias Selatan
√
X
_
Kabupaten Nias Utara
√
X
_
Kabupaten Nias Barat
√
X
_
Kabupaten Langkat
√
X
_
Kabupaten Gunung Sitoli
√
X
_
Kabupaten Serdang Bedagai
√
X
_
Kabupaten Padang Lawas Utara
√
X
_
Kota Tebing Tinggi
√
X
_
Kabupaten Batubara
√
X
_
Universitas Sumatera Utara
75
Lampiran 2
Target Penerimaan Pendapatan Pendapatan Asli Daerah (PAD)
(dalam jutaan rupiah)
No
1
Kabupaten/Kota
Asahan
2011
26,612
2012
31,887
2013
54,038
2014
59,130
2015
71,256
2
Dairi
14,504
20,508
37,323
24,331
60,482
3
Deli Serdang
300,134
380,055
465,000
566,665
630,721
4
Tanah Karo
31,150
46,826
48,166
67,344
53,557
5
6
Labuhan Batu
Mandailing Natal
48,921
25,000
50,000
45,000
66,557
47,000
85,350
50,000
146,291
65,721
7
Simalungun
58,441
113,095
63,738
110,000
112,414
8
9
Tapanuli Selatan
Tapanuli Utara
38,126
13,528
56,283
14,303
64,087
36,138
77,253
36,991
98,439
50,000
10
Toba Samosir
12,032
18,913
19,007
23,409
34,198
11
Binjai
33,043
35,179
46,140
68,708
88,674
12
Medan
829,794
1,416,229
1,758,788
1,515,686
1,679,237
13
Pematang Siantar
43,648
60,032
71,612
57,807
130,135
14
Sibolga
17,840
21,100
30,587
36,216
60,531
15
Tanjung Balai
22,146
31,855
32,035
34,409
51,070
16
Padangsidempuan
19,755
23,159
42,180
42,456
56,028
17
Pakpak Barat
5,045
6,271
9,335
10,498
14,961
Humbang Hasundutan
18,244
10,745
15,213
26,959
27,753
Samosir
20,569
14,063
20,008
23,773
26,596
Padanglawas
18,135
28,177
25,905
34,251
40,112
Labuhan Batu Selatan
10,053
18,726
130,288
35,635
39,900
Labuhan Batu Utara
7,809
13,065
23,207
28,547
30,421
18
19
20
22
22
Universitas Sumatera Utara
76
Lampiran 3
Realisasi Penerimaan Pendapatan Pendapatan Asli Daerah (PAD)
(dalam jutaan rupiah)
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
2011
22,919
11,237
182,412
19,675
24,221
14,930
2012
27,166
13,798
206,703
29,316
46,035
15,220
2013
38,161
15,885
246,374
35,767
42,345
25,555
2014
22,124
33,366
166,052
41,253
22,992
27,362
2015
39,601
42,960
84,095
53,366
64,717
38,282
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
8,426
48,448
8,438
8,643
19,152
493,236
21,605
16,642
10,296
11,343
3,305
5,114
37,105
47,927
15,672
8,948
31,180
701,876
37,407
16,719
18,778
18,687
44,661
4,078
49,281
50,220
24336
14,102
34,084
838,592
46,755
9,875.03
20,714
13,497.36
5,164
12,456
63,379
61,861
30,570
27,519
26,756
972,798
39,912
22,277
21,929
38,133
5,192
21,013
15,942
97,928
1,357
17,964
17,147
213,836
12,060
9,956
4,346
9,373
1,886
19,499
6,331
10,913
16,891
19,192
22,610
Padang Lawas
1,334
2,250
16,251
23,140
11,030
Labuhan Batu
Selatan
Labuhan Batu Utara
6,981
16,247
20,124
22,012
17,555
2,176
9,573
14,628
17,036
17,773
Universitas Sumatera Utara
77
Lampiran 4
Sebelum Transformasi
Rasio Efektivitas Kinerja Keuangan Daerah Kabupaten dan Kota
(dalam persen)
No
Kabupaten /Kota
2011
2012
2013
2014
2015
1
Asahan
86.12235
85.19606
71
37.42
55.57576
2
Dairi
77.47281
67.28299
43
137.13
71.02951
3
Deli Serdang
60.77687
54.38777
53
29.30
13.3331
4
Tanah Karo
63.16212
62.60706
74
61.26
99.64296
5
Labuhan Batu
49.51093
92.06985
64
26.94
44.23863
6
Mandailing Natal
59.72
33.82205
54
54.72
58.24962
7
Simalungun
14.41805
32.80858
77
57.62
14.18132
8
Tapanuli Selatan
127.0742
85.1532
78
80.08
99.48115
9
Tapanuli Utara
62.37219
109.5758
67
82.64
2.713239
10
Toba Samosir
71.83576
47.31067
74
117.56
52.52943
11
Binjai
57.96063
88.63318
74
38.94
19.33723
12
Medan
59.44081
49.5595
48
64.18
12.73414
13
Pematang Siantar
49.49786
62.31203
65
69.04
9.267616
14
Sibolga
93.28259
79.23628
32
61.51
16.44813
15
Tanjung Balai
46.49144
58.94732
65
63.73
8.510029
16
Padang Sidempuan
57.41973
80.68933
32
89.82
16.72887
17
Pakpak Bharat
65.51416
712.2306
55
49.46
12.60352
Humbang Hasundutan
28.0308
37.94767
82
77.94
70.26027
Samosir
30.77969
77.59931
84
80.73
85.01375
Padang Lawas
7.356033
7.986812
63
67.56
27.4978
21
Labuhan Batu Selatan
69.444
86.76318
15
61.77
43.99733
22
Labuhan Batu Utara
27.866
73.27343
63
59.68
58.4233
18
19
20
Universitas Sumatera Utara
78
Lampiran 5
Sebelum Transformasi
Value Added Capital Employee (VACA) Kabupaten dan Kota
Kabupaten/Kota
2011
2012
2013
2014
2015
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
0.3220
-0.5181
0.5885
0.5442
-0.1729
30.8935
0.5417
1.5030
-0.8352
-0.1463
4.7178
-0.3436
0.0637
-0.2701
-0.6270
0.0100
21.5269
6.9693
(340.7294)
7.0620
9.7024
(57.2685)
92.0307
136.1184
11.4671
389.3078
12.9340
7.9795
51.4957
8.5175
8.9942
(135.8439)
(31.2934)
12.3337
(137.4823)
0.0100
9.0005
199.3634
(27.3565)
3.8902
24.2049
26.0199
5.5949
8.1823
36.3919
12.7336
9.2861
12.8136
(257.8146)
12.3069
(255.2994)
16.2505
12.9090
14.6853
(30.8002)
10.3650
19.7866
12.3929
3.9009
43.2500
10.0408
2.9101
1.8060
14.0384
(294.0832)
17.2260
270.8316
18.0653
6.4819
22.3244
(119.9140)
6.2564
12.2833
25.9783
11.9192
8.7734
8.8906
3.3656
9.0471
16.9979
-0.7538
3.8280
11.5463
11.1143
17.7560
18.3194
6.9015
23.3791
6.2420
43.4268
-0.3421
0.0381
-0.4212
21.0380
(153.8355)
9.1031
6.5709
11.5982
7.6989
4.2066
12.7212
5.4381
9.2929
3.2623
8.1186
0.0466
16.7918
11,549.4782
9.3173
29.3496
Universitas Sumatera Utara
79
Lampiran 6
Sebelum Transformasi
Value Added Human Capital (VAHU) Kabupaten dan Kota
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu Utara
18
19
20
21
22
2011
2012
2013
2014
2015
0.2436
(1.0750)
0.3705
0.3524
(0.2091)
0.3514
0.3514
0.6005
0.4551
(0.1714)
0.8251
(0.5234)
0.0599
(0.3701)
(1.6808)
1.0000
(3.0618)
0.7929
0.2436
(1.0750)
0.3705
0.3524
(0.2091)
0.3514
0.3514
0.6005
0.4551
(0.1714)
0.8251
(0.5234)
0.0599
(0.3701)
(1.6808)
1.0000
(3.0618)
0.7929
1.0330
0.9250
1.0073
1.0000
0.9000
0.9950
1.0379
0.7955
0.9603
0.9630
0.8484
0.8911
0.9733
1.0099
0.9028
0.9293
0.9467
0.9482
1.0039
0.9249
1.0039
0.9420
0.9281
0.9362
1.0336
0.9120
0.9519
0.9253
0.7960
0.9774
0.9094
0.7443
0.6436
0.9335
0.8734
0.9590
1.0034
0.9451
0.9963
1.0000
0.8663
0.9571
1.0084
0.8622
0.9247
0.9629
0.9226
0.8977
0.8989
0.7709
0.9005
0.9444
0.8619
0.9775
(0.5201)
0.0367
(0.7277)
(0.5201)
0.0367
(0.7277)
0.8689
0.9206
0.8850
0.8079
0.9271
0.8447
0.9028
0.7654
0.8903
0.0445
0.0445
1.0000
0.9989
0.9748
Universitas Sumatera Utara
80
Lampiran 7
Sebelum Transformasi
Structural Capital Value Added (STVA) Kabupaten dan Kota
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
2011
2012
Asahan
(3.1054)
(3.1054)
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang Hasundutan
Samosir
Padang Lawas
Labuhan Batu Selatan
Labuhan Batu Utara
1.9302
(1.6992)
(1.8376)
5.7825
(0.0324)
(1.8461)
(0.6654)
(1.1972)
6.8351
(0.2120)
2.9106
(15.7019)
3.7017
1.5950
1.6772
1.3266
(0.2612)
2.9229
(26.2722)
2.3743
(21.4633)
1.9302
(1.6992)
(1.8376)
5.7825
(0.0324)
(1.8461)
(0.6654)
(1.1972)
6.8351
(0.2120)
2.9106
(15.7019)
3.7017
1.5950
1.9432
1.3266
(0.2612)
2.9229
(26.2722)
2.3743
(21.4633)
2013
2014
2015
0.0320
0.0039
0.0034
(0.0811)
0.0073
0.0051
(0.1111)
(0.0050)
0.0366
(0.2571)
(0.0413)
(0.0384)
(0.1787)
(0.1222)
(0.0275)
0.0098
(0.1077)
(0.0760)
(0.0563)
(0.0546)
(0.1509)
(0.0862)
(0.1299)
(0.0765)
(0.0813)
0.0039
(0.0615)
(0.0775)
(0.0681)
0.0325
(0.0965)
(0.0505)
(0.0807)
(0.2564)
(0.0231)
(0.0996)
(0.3436)
(0.5537)
(0.0712)
(0.1449)
(0.0428)
(0.2377)
(0.0786)
(0.1839)
(0.0011)
(0.0581)
(0.0037)
(0.1245)
(0.1543)
(0.0448)
0.0083
(0.1598)
(0.0814)
(0.0385)
(0.0839)
(0.1140)
(0.1125)
(0.2971)
(0.1105)
(0.0588)
(0.1602)
(0.0230)
(0.1076)
(0.3065)
(0.1232)
(0.0259)
Universitas Sumatera Utara
81
Lampiran 8
Sebelum Transformasi
VAIC Kabupaten dan Kota
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Kabupaten/Kota
2011
2012
2013
2014
2015
Asahan
32.31464
22.43603
-30.2285
-256.807
-293.076
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang Hasundutan
Samosir
Padang Lawas
Labuhan Batu Selatan
Labuhan Batu Utara
13.4428
95.81582
4.653835
35.90955
113.6246
16.39076
-13.4314
11.95703
-26.5097
29.573
3.623218
13.91823
9.488965
17.27933
31.13567
12.3297
11.86662
6.789092
1.682803
1.561985
12.84237
7.829993
-339.724
7.796386
10.50589
-56.2332
93.0091
137.1038
12.29973
390.3027
13.7849
8.742795
52.45722
9.295072
9.782909
-134.829
12.37999
11.94175
21.94513
-152.913
9.894259
17.67607
13.17757
-136.468
11.97557
9.789392
200.3534
-26.282
4.42863
25.12392
26.94449
6.26456
8.951169
37.33772
13.75341
10.08121
13.66691
18.6464
19.21306
7.288837
12.43263
8.454046
19.13501
13.15048
-254.292
17.131
13.75963
15.55349
-29.7342
11.18052
20.68791
13.23752
4.44045
44.20426
10.85061
3.310765
1.895892
14.90063
7.629995
24.29532
4.776779
13.56974
6.098936
251.3972
18.11312
271.8242
18.98982
7.194003
23.23677
-118.897
6.958708
13.12664
26.90274
12.75789
9.557112
9.676969
3.839386
9.837023
17.88351
6.943703
44.38131
10.08813
3.721103
8.885786
30.29847
Universitas Sumatera Utara
82
Lampiran 9
Sebelum Transformasi
Rate of Growth of Intellectual Capital (ROGIC) Kabupaten dan Kota
No
Kabupaten/Kota
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
-3.84242
-3.22536
-2.27787
-1.5062
3.829867
30.2114
-2.06458
-1.77804
-8.45611
3.269796
5.000632
-7.66353
-15.1715
5.647107
0.962639
5.845905
-0.47375
3.800099
18
19
20
21
22
2012
2013
2014
2015
21.20485
7.487425
-341.318
6.517824
9.875324
-88.1619
91.48902
134.6154
12.30239
389.4541
8.21618
8.323054
51.432
8.787695
9.621128
-135.588
12.30011
7.286246
-48.8935
5.353063
205.5904
-4.56177
-5.48644
257.3028
-116.818
-131.625
14.39891
-369.027
-7.28257
-1.41551
1.484024
1.904354
1.172899
146.5676
8.835351
7.567148
-226.5784
-0.027089
-117.8238
16.115875
3.9702344
-184.7999
-3.452207
6.7518873
-4.436007
-13.70697
-1.824109
35.253093
-26.48711
-10.44264
-8.185316
1.233722
-11.01641
5.0822573
-36.2696
4.962639
526.1157
1.809822
-6.56562
7.683285
-89.163
-4.22181
-7.56127
13.66522
8.317438
-34.6471
-1.17364
0.528622
7.941132
2.982876
-0.68629
20.08599
10.45238
-26.4382
-1.1024
21.38017
-153.874
9.524271
-16.152
192.5037
-2.29568
-2.512058
1.1371126
-2.35511
5.31135
-9.84864
2.78685
-21.8337
16.74524
16.1765
(2.2322)
20.98
Universitas Sumatera Utara
83
Lampiran 10
Sesudah Transformasi
Rasio Efektivitas Kinerja Keuangan Daerah Kabupaten dan Kota
(dalam persen)
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
0.928021
0.880186
0.779595
0.794746
0.70364
0.772787
0.379711
0.356475
0.789761
0.84756
0.761319
0.770979
0.703547
0.965829
0.681846
0.757758
0.923017
0.820262
0.779595
0.794746
0.95953
0.581567
0.572788
0.922785
0.331022
0.687828
0.941452
0.703985
0.78938
0.890148
0.767772
0.898272
0.840349
0.652396
0.727899
0.861729
0.797635
0.737369
0.879305
0.885224
0.820624
0.861355
0.859484
0.690508
0.80802
0.568201
0.804116
0.565678
0.61168
0.809777
0.541325
0.782669
0.519019
0.739756
0.759059
0.894849
0.909074
0.342867
0.624038
0.801137
0.830924
0.784294
0.798314
0.565678
0.745491
0.84279
0.365145
0.998213
0.998213
0.665121
0.763214
0.376581
0.997402
0.164719
0.724772
0.439741
0.356849
0.405563
0.922498
0.409009
0.809408
0.529441
2.668765
0.529441
0.74377
0.904865
0.703263
0.882864
0.355014
0.838214
0.554794
0.27122
0.833331
0.880905
0.282609
0.931468
0.918818
0.821955
0.393014
0.89849
0.821955
0.78594
0.922029
0.524383
0.663305
0.527883
0.527883
0.793915
0.772498
0.764351
Universitas Sumatera Utara
84
Lampiran 11
Sesudah Transformasi
VAIC KABUPATEN/KOTA
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
5.684596
5.684596
5.788556
4.157275
5.992458
1.659483
4.048551
3.664888
3.457893
5.148757
5.438107
0.903475
3.730714
3.080416
4.156841
5.579934
4.736668
4.798212
5.788556
4.157275
3.241278
1.498881
5.644123
1.709132
3.507096
1.75608
3.712802
0.956822
1.242736
3.048782
3.127764
1.611594
5.498041
3.630093
1.68194
3.460574
3.1288
1.154624
5.126593
0.104431
9.012376
5.190808
0.50291
0.99185
3.11046
3.708558
3.175092
3.696879
1.025193
3.62636
1.946521
4.138961
3.709397
3.943791
5.452904
3.343728
3.638341
4.548396
0.107238
3.648629
3.294026
0.819551
0.376914
3.696879
1.11948
4.255951
1.48709
1.012518
1.058055
4.682164
4.820454
1.904
4.637936
2.062996
2.405942
3.571819
1.296896
0.959435
1.219463
2.03894
3.511367
3.444796
3.518521
3.444796
4.318148
4.383271
0.762245
4.929028
0.635091
3.66913
4.605589
0.297229
0.249794
4.684563
1.365786
3.145514
4.699785
3.683713
4.907584
4.185584
3.683713
4.469602
2.034444
0.929016
4.980904
3.583626
3.583626
4.374358
1.85551
1.800355
Universitas Sumatera Utara
85
Lampiran 12
Sesudah Transformasi
Rate of Growth of Intellectual Capital (ROGIC) Kabupaten dan Kota
No
Kabupaten/Kota
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Binjai
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Padang
Sidempuan
Pakpak Bharat
Humbang
Hasundutan
Samosir
Padang Lawas
Labuhan Batu
Selatan
Labuhan Batu
Utara
16
17
18
19
20
21
22
2011
2012
2013
2014
2015
5.903766
3.620182
9.826292
2.365326
5.523499
9.037603
4.164584
3.856097
3.678914
5.746924
4.923622
1.25682
5.431071
5.488685
3.849514
2.739881
5.903766
3.620182
9.826292
2.365326
5.523499
8.14976
7.146907
3.856097
3.678914
5.746924
4.923622
1.25682
5.431071
2.535273
4.241715
5.488685
8.195675
5.152526
13.86982
3.201344
8.14976
13.9488
5.808143
5.319858
5.319858
7.716011
7.335875
2.280968
6.588988
3.989558
5.938979
7.826962
8.195675
5.152526
13.86982
3.201344
8.14976
4.164584
7.146907
6.570417
5.048904
9.621017
8.834994
2.604306
8.538811
4.726963
7.298193
9.559655
6.022425
2.227698
22.93721
1.363385
2.562347
2.771874
9.442619
2.054704
2.749776
3.69665
2.883997
5.886183
1.083346
0.727064
2.818001
1.727101
2.174497
5.280181
3.849514
2.739881
5.210418
4.401541
6.47821
5.184642
0.828427
4.48174
0.580112
5.849326
5.903766
2.174497
5.280181
0.580112
3.393748
5.437197
1.377866
4.030628
7.579144
1.495007
2.304637
3.138254
1.669386
3.620182
5.849326
6.859809
9.015076
14.86939
Universitas Sumatera Utara
86
Lampiran 13
Sebelum Transformasi
Hasil Pengolahan Data Variabel Intellectual Capital
dan ROGIC dan Kinerja Keuangan
ANALISIS DESKRIFTIF
KINERJAKEUA
NGAN
0.612023
0.602484
7.122306
0.027132
0.671640
8.336555
81.78566
IC
8.983063
11.96630
390.3027
-339.7235
86.26625
-0.290136
11.02976
ROGIC
17.94002
13.32006
526.1157
-543.2194
111.3281
0.060274
14.69304
Jarque-Bera
Probability
29723.71
0.000000
297.0634
0.000000
626.7330
0.000000
Sum
Sum Sq. Dev.
67.32255
49.16987
988.1369
811163.4
1973.403
1350940.
Observations
110
110
110
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
Universitas Sumatera Utara
87
MODEL 1
Sebelum Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/17/17 Time: 08:23
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000220
0.610049
0.000749
0.064659
0.293412
9.434815
0.7698
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000797
-0.008455
0.674473
49.13070
-111.7534
0.086091
0.769770
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.612023
0.671640
2.068244
2.117344
2.088160
1.987727
2. Uji Normalitas
50
Series: Residuals
Sample 1 110
Observations 110
40
30
20
10
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-1.22e-16
0.000151
6.509537
-0.585801
0.671372
8.343861
81.87832
Jarque-Bera
Probability
29792.90
0.000000
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
88
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.001920
0.001956
0.076248
Prob. F(1,108)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9651
0.9647
0.7824
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/15/17 Time: 08:26
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.444871
0.000197
0.388619
0.004501
1.144748
0.043823
0.2548
0.9651
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000018
-0.009241
4.053750
1774.752
-309.0347
0.001920
0.965126
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.446643
4.035148
5.655176
5.704276
5.675091
2.024135
4. Multilolinaerilitas
KINERJAKEUA
NGAN
IC
KINERJAKEUA
NGAN
IC
1.000000
0.028222
0.028222
1.000000
Universitas Sumatera Utara
89
REGRESI SEDERHANA
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/15/17 Time: 08:23
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000220
0.610049
0.000749
0.064659
0.293412
9.434815
0.7698
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000797
-0.008455
0.674473
49.13070
-111.7534
0.086091
0.769770
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.612023
0.671640
2.068244
2.117344
2.088160
1.987727
Universitas Sumatera Utara
90
MODEL 2
SEBELUM TRANSFORMASI
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/15/17 Time: 18:08
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000563
0.630052
0.000936
0.079820
0.601689
7.893363
0.5490
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004192
-0.007387
0.744010
47.60540
-97.83341
0.362029
0.548964
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.268941
2.325244
2.291624
2.147305
2. Uji Normalitas
40
Series: Residuals
Sample 1 88
Observations 88
35
30
25
20
15
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
3.10e-16
-0.012649
6.485311
-0.610374
0.739722
7.739798
68.73016
Jarque-Bera
Probability
16720.26
0.000000
10
5
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
91
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.000797
0.000815
0.026370
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9775
0.9772
0.8710
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/15/17 Time: 18:11
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.539433
0.000160
0.483159
0.005666
1.116472
0.028228
0.2673
0.9775
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000009
-0.011619
4.503547
1744.247
-256.2832
0.000797
0.977546
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.540971
4.477611
5.870073
5.926376
5.892756
2.018291
4. Uji Multikolinearilitas
KINERJAKEUANGAN MASA
DEPAN
IC
KINERJAKEUANGA MASA
DEPAN
IC
1.000000
0.064746
0.064746
1.000000
Universitas Sumatera Utara
92
REGRESI LINEAR SEDERHANA
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/17/17 Time: 18:08
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.000563
0.630052
0.000936
0.079820
0.601689
7.893363
0.5490
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004192
-0.007387
0.744010
47.60540
-97.83341
0.362029
0.548964
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.268941
2.325244
2.291624
2.147305
Universitas Sumatera Utara
93
MODEL 3
Sebelum Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/17/17 Time: 18:16
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.001941
0.696597
0.001574
0.093080
-1.233320
7.483828
0.2208
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.017380
0.005954
0.739067
46.97496
-97.24682
1.521079
0.220817
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.635465
0.741277
2.255610
2.311913
2.278293
2.113898
2. Uji Normalitas
40
Series: Residuals
Sample 1 88
Observations 88
35
30
25
20
15
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
1.85e-16
-0.008723
6.454476
-0.694616
0.734808
7.779008
69.25963
Jarque-Bera
Probability
16985.43
0.000000
10
5
0
0
1
2
3
4
5
6
Universitas Sumatera Utara
94
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.130288
0.133117
4.339086
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.7190
0.7152
0.0372
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 18:18
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
ROGIC
0.641724
-0.003427
0.561440
0.009494
1.142997
-0.360955
0.2562
0.7190
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.001513
-0.010098
4.457888
1709.058
-255.3865
0.130288
0.719018
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.533806
4.435550
5.849692
5.905995
5.872375
2.014705
4. Uji Multikolinearilitas
KINERJAKEUA
NGAN
ROGIC
KINERJAKEUA
NGAN
ROGIC
1.000000
-0.131832
-0.131832
1.000000
Universitas Sumatera Utara
95
Lampiran 14
Sesudah Transformasi
Hasil Pengolahan Data Variabel Intellectual Capital
ROGIC dan Kinerja Keuangan
KINERJAKEUA
NGAN
0.845581
0.881015
1.633636
0.405856
0.145889
0.560408
10.12478
IC
3.210969
3.514944
9.012376
0.104431
1.666503
0.107641
2.955572
ROGIC
5.346576
5.100715
22.93721
0.580112
3.500397
1.850753
8.745114
Jarque-Bera
Probability
238.4194
0.000000
0.221468
0.895177
214.0760
0.000000
Sum
Sum Sq. Dev.
93.01396
2.319920
353.2066
302.7185
588.1233
1335.553
Observations
110
110
110
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
Universitas Sumatera Utara
96
MODEL 1
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN
Method: Least Squares
Date: 04/18/17 Time: 05:58
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.029847
0.640259
0.015096
0.054559
1.977189
11.73509
0.0506
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-stistic
Prob(F-statistic)
0.034933
0.025997
0.262651
7.450421
-8.011699
3.909278
0.050569
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.736098
0.266133
0.182031
0.231131
0.201946
1.995161
2. Uji Normalitas
12
Series: Residuals
Sample 1 110
Observations 110
10
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
8
6
4
Jarque-Bera
Probability
2
-4.90e-13
-2.905018
55.76532
-64.15546
25.86590
0.186438
2.677515
1.113899
0.572954
0
-60
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
97
3. Uji Heteroskedastiistas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.010444
0.010637
0.138053
Prob. F(1,108)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.9188
0.9179
0.7102
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/18/17 Time: 06:02
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.074421
-0.002083
0.073679
0.020386
1.010067
-0.102198
0.3147
0.9188
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.000097
-0.009162
0.354694
13.58725
-41.05909
0.010444
0.918789
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.067731
0.353080
0.782893
0.831992
0.802808
2.050699
4. Uji Multikolinearilitas
KINERJAKEUANGAN
IC
KINERJAKEUANGAN
1.000000
0.186903
IC
0.186903
1.000000
Universitas Sumatera Utara
98
REGRESI LINEAR SEDERHANA
Test Equation:
Dependent Variable: KinerjaKeuangan
Method: Least Squares
Date: 04/15/17 Time: 21:21
Sample: 1 110
Included observations: 110
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.028037
-0.002483
0.012908
0.003572
2.171996
-0.695115
0.0320
0.4885
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004454
0.004764
0.062141
0.417048
150.5437
0.483185
0.032076
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.020065
0.061994
-2.700795
-2.651695
-2.680879
2.074413
Universitas Sumatera Utara
99
MODEL 2
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KinerjaKeuangan
Method: Least Squares
Date: 04/15/17 Time: 02:31
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
IC
C
0.024780
0.639320
0.011985
0.045286
2.067556
14.11734
0.0417
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.047353
0.036276
0.188941
3.070077
22.78131
4.274789
0.041687
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.723181
0.192464
-0.472303
-0.415999
-0.449619
2.220183
2. Uji Normalitas
12
Series: Residuals
Sample 1 88
Observations 88
10
8
6
4
2
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-5.81e-13
-3.660898
56.70245
-57.59350
25.10377
0.166091
2.713731
Jarque-Bera
Probability
0.705079
0.702901
0
-60
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
100
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.218925
0.223447
0.242496
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.6410
0.6364
0.6224
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 21:32
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
IC
0.040224
-0.001577
0.012735
0.003371
3.158473
-0.467894
0.0022
0.6410
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.002539
-0.009059
0.053134
0.242796
134.4198
0.218925
0.641044
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.034887
0.052895
-3.009540
-2.953237
-2.986857
2.163586
Universitas Sumatera Utara
101
REGRESI LINEAR SEDERHANA
Dependent Variable: Y
Method: Least Squares
Date: 04/15/17 Time: 02:31
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
X
C
0.024780
0.639320
0.011985
0.045286
2.067556
14.11734
0.0417
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.047353
0.036276
0.188941
3.070077
22.78131
4.274789
0.041687
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.723181
0.192464
-0.472303
-0.415999
-0.449619
2.220183
Universitas Sumatera Utara
102
MODEL 3
Sesudah Transformasi
UJI ASUMSI KLASIK
1. Uji Autokorelasi
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/16/17 Time: 17:58
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.022684
0.872185
0.010171
0.063837
-2.230228
13.66263
0.0283
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.054674
0.043682
0.276587
6.579054
-10.75497
4.973918
0.028336
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.745908
0.282834
0.289886
0.346189
0.312569
2.234725
2. Uji Normalitas
16
Series: Residuals
Sample 1 88
Observations 88
14
12
10
8
6
Mean
Median
Maximum
Minimum
Std. Dev.
Skewness
Kurtosis
-5.37e-13
-5.456298
58.94316
-49.43320
24.59461
0.487338
2.640555
Jarque-Bera
Probability
3.957044
0.138273
4
2
0
-50
-40
-30
-20
-10
0
10
20
30
40
50
60
Universitas Sumatera Utara
103
3. Uji Heteroskedastisitas
Heteroskedasticity Test: Breusch-Pagan-Godfrey
F-statistic
Obs*R-squared
Scaled explained SS
0.411484
0.419048
5.097613
Prob. F(1,86)
Prob. Chi-Square(1)
Prob. Chi-Square(1)
0.5229
0.5174
0.0240
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 04/17/17 Time: 21:45
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
C
ROGIC
0.124766
-0.008983
0.087888
0.014003
1.419603
-0.641470
0.1593
0.5229
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.004762
-0.006811
0.380791
12.47017
-38.89072
0.411484
0.522923
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.074762
0.379501
0.929334
0.985638
0.952018
2.023259
Universitas Sumatera Utara
104
REGRESI SEDERHANA
Dependent Variable: KINERJAKEUANGAN_MASADEPAN
Method: Least Squares
Date: 04/16/17 Time: 17:58
Sample: 1 88
Included observations: 88
Variable
Coefficient
Std. Error
t-Statistic
Prob.
ROGIC
C
-0.022684
0.872185
0.010171
0.063837
-2.230228
13.66263
0.0283
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.054674
0.043682
0.276587
6.579054
-10.75497
4.973918
0.028336
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
0.745908
0.282834
0.289886
0.346189
0.312569
2.234725
Universitas Sumatera Utara