Sub Sektor Property dan Real Estate No

  Lampiran I

DAFTAR POPULASI DAN SAMPEL PERUSAHAAN

Sub Sektor Property dan Real Estate

  21 Gowa Makassar Tourism Development Tbk  20

  12 Ciputra Property Tbk  12

  13 Ciputra Surya Tbk  13

  14 Duta Anggada Realty Tbk  14

  15 Intiland Development Tbk  15

  16 Duta Pertiwi Tbk  16

  17 Bakrieland Development Tbk  17

  18 Megapolitan Developments Tbk  18

  19 Fortune Mate Indonesia Tbk  19

  20 Gading Development Tbk - - - -

  22 Perdana Gapuraprima Tbk  21

  10 Cowell Development Tbk  10

  23 Greenwood Sejahtera Tbk  22

  24 Jaya Real Property Tbk  23

  25 Kawasan Industri Jababeka Tbk  24

  26 Lamicitra Nusantara Tbk  25

  27 Eureka Prima Jakarta Tbk  26

  28 Lippo Cikarang Tbk  27

  29 Lippo Karawaci Tbk  28

  30 Modernland Realty Ltd Tbk  29

  31 Metropolitan Kentjana Tbk  30

  11 Ciputra Development Tbk  11

  9

  No Perusahaan Kriteria

  3

  Sampel

  1

  2

  3

  1 Agung Podomoro Land Tbk 

  1

  2 Alam Sutera Realty Tbk 

  2

  3 Bekasi Asri Pemula Tbk 

  4 Bumi Citra Permai Tbk 

  9 Bumi Serpong Damai Tbk 

  4

  5 Bekasi Fajar Industrial Estate Tbk 

  5

  6 Bhuwanatala Indah Permai Tbk 

  6

  7 Bukit Darmo Property Tbk 

  7

  8 Sentul City Tbk 

  8

  32 Metropolitan Land Tbk  31

  34 Nirvana Development Tbk

  35 Indonesia Prima Property Tbk  33

  36 Plaza Indonesia Realty Tbk  34

  37 Pudjiadi Prestige Tbk  35

  38 Pakuwon Jati Tbk  36

  39 Ristia Bintang Mahkotasejati Tbk  37

  40 Roda Vivatex Tbk  38

  41 Pikko Land Development  39

  42 Danayasa Arthatama Tbk  40

  43 Suryamas Dutamakmur Tbk  41

  44 Summarecon Agung Tbk  42

  45 Sitara Propertindo Tbk - - - -

  Sub Sektor Konstruksi Bangunan

  46 Acset Indonusa Tbk

  47 Adhi Karya (Persero) Tbk  43

  48 Nusa Konstruksi Enjiniring Tbk  44

• 49 Nusa Raya Cipta Tbk

  50 PP (Persero) Tbk  45

  51 Surya Semesta Internusa Tbk  46

  52 Total Bangun Persada Tbk  47

  53 Wijaya Karya (Persero) Tbk  48

  54 Waskita Karya (Persero) Tbk - - - -

  (Sumber: www.idx.co.id)

  Lampiran II (Data Penelitian) Nama Perusahaan 2011 Nama Perusahaan 2011 TATO DER AUDIT DELAY ROA TATO DER AUDIT DELAY ROA

  0.33 71 0.030 ELTY

  2.26 68 0.060 FMII

  0.30

  0.70 87 0.008 SMRA

  0.10

  0.19 88 0.020 EMDE

  0.10

  0.62 88 0.006 SMDM

  0.11

  0.19

  0.41 85 0.001 ADHI

  0.45 46 0.100 SCBD

  0.21

  0.57 78 0.010 DUTI

  0.07

  0.50 85 0.030 RODA

  0.16

  0.30 87 0.120 DILD

  0.27

  0.82 75 0.020 RDTX

  0.06

  1.09

  0.11 0.08 78 -0.090 DART

  0.97

  1.23

  0.60 89 0.060 WIKA

  0.20

  1.80 75 0.090 KIJA

  0.82

  1.14 71 0.100 TOTL

  0.22

  1.40 71 0.130 JRPT

  0.42 61 0.120 SSIA

  5.17 75 0.050 GMTD

  0.15

  3.80 54 0.060 GWSA

  0.89

  0.80 81 0.040 PTPP

  0.24

  0.54 78 0.002 GPRA

  0.74

  1.80 47 0.040 DGIK

  0.40

  0.10

  0.08 85 0.060 RBMS

  APLN

  1.48 40 0.440 BCIP

  0.40

  0.13 1.60 120 -0.090 MKPI

  0.20 1.03 117 0.500 BIPP

  0.80 89 0.080 MDLN

  0.30

  0.94 48 0.050 BEST

  0.23

  0.23 0.30 106 0.020 LPKR

  0.44

  0.02

  0.80 88 0.050 LPCK

  0.20

  0.03 0.08 78 -0.007 BAPA

  1.15 64 0.110 LCGP

  0.23

  1.08 83 0.110 ASRI

  0.27

  0.11 74 0.080 LAMI

  0.35

  0.04 87 0.180 BKDP

  0.37 85 -0.020 MTLA

  0.23

  0.21

  1.42 87 0.080 CTRS

  0.25

  0.19 85 0.040 PWON

  0.10

  0.40 60 0.070 CTRP

  0.26

  0.50 86 0.050 PUDP

  0.20

  0.80 88 0.030 CTRA

  1.35 81 0.100 PLIN

  0.31

  0.47

  0.46 85 0.150 COWL

  0.50

  0.54 46 0.090 OMRE

  0.21

  0.23 0.26 163 0.060 BSDE

  0.15 81 0.030 MTSM

  0.08

  0.27 80 0.110 BKSL

  1.80 70 0.100

  Nama Perusahaan 2012 Nama Perusahaan 2012 TATO DER AUDIT DELAY ROA TATO DER AUDIT DELAY ROA

  0.27 44 0.100 SCBD

  0.31

  0.70 84 0.010 SMRA

  0.24 86 0.020 EMDE 0.120

  0.10

  0.33 67 0.030 ELTY 0.190 0.66 152 0.050 SMDM

  0.19

  0.78 77 0.030 DUTI 0.240

  0.40 84 0.013 ADHI

  0.08

  0.50 84 0.040 RODA

  0.26 94 0.120 DILD 0.200

  0.27

  0.50 74 0.050 RDTX

  0.07 69 0.020 DART 0.190

  1.85 74 0.100 FMII 0.100

  0.96

  0.99 77 0.070 RBMS

  0.73

  0.89

  0.78 83 0.640 WIKA

  1.92 77 0.110 KIJA 0.190

  0.88

  1.25 67 0.100 TOTL

  1.90 59 0.180 JRPT 0.220

  0.25 73 0.220 SSIA

  5.60 64 0.050 GMTD 0.260

  4.10 73 0.060 GWSA 0.340

  0.93

  0.80 81 0.060 PTPP

  0.74 79 0.040 GPRA 0.270

  0.69

  2.80 81 0.080 DGIK

  0.27

  1.41 85 0.120 CTRS 0.230

  APLN 0.300

  1.30 81 0.016 BCIP 0.300

  1.06 70 0.060 BIPP 0.160

  0.23

  0.30 77 0.220 MDLN

  1.16 84 0.060 BEST 0.400

  0.24

  0.77 87 0.040 LPKR

  0.35

  0.34

  0.80 51 0.030 LPCK

  0.07 0.11 84 -0.001 BAPA 0.150

  1.31 70 0.120 LCGP

  0.93 84 0.080 ASRI 0.220

  0.22

  1.39 78 0.070 LAMI

  1.10 60 -0.070 MKPI

  0.49 81 0.170 BKDP 0.014

  0.28

  0.56 74 0.040 PLIN

  0.48 77 0.060 PWON

  0.41 77 0.060 CTRP 0.130

  0.26

  0.77 77 0.070 PUDP

  0.76 87 0.080 CTRA 0.220

  0.43

  0.42 84 0.070 COWL 0.170

  0.38 84 -0.060 MTLA

  0.38

  0.60 44 0.100 OMRE

  0.22 86 0.050 BSDE 0.220

  0.21

  0.27 84 0.040 MTSM

  0.30 84 0.120 BKSL 0.100

  0.33

  2.80 74 0.070

  Nama Perusahaan 2013 Nama Perusahaan 2013 TATO DER AUDIT DELAY ROA TATO DER AUDIT DELAY ROA

  0.68 84 0.050 SMRA 0.300 1.400 74 0.100 FMII

  1.31 83 0.080 RBMS 0.130 0.240 84 -0.080 DART

  0.17

  0.62 84 0.050 RDTX 0.260 0.350 72 0.150 DILD

  0.20

  0.83 83 0.050 RODA 0.230 0.590 76 0.140 DUTI

  0.21

  0.23 45 0.110 SCBD 0.500 0.300 77 0.340 ELTY

  0.27 0.71 153 -0.002 SMDM 0.110 0.270 83 0.014 EMDE

  0.24

  0.11

  0.67 83 0.070 PWON 0.320 1.360 77 0.140 CTRS

  0.51 79 -0.006 ADHI 1.000 5.270 36 0.070 GMTD

  0.23

  2.20 76 0.080 DGIK 0.700 0.980 73 0.050 GPRA

  0.38

  0.60 80 0.100 PTPP 0.900 5.200 41 0.060 GWSA

  0.04

  0.14 76 0.070 SSIA 0.780 1.220 84 0.150 JRPT

  0.21

  1.30 73 0.100 TOTL 1.020 1.700 73 0.130 KIJA

  0.33

  0.21

  0.18

  APLN

  1.06 79 0.260 BIPP

  0.24

  1.72 84 0.600 LAMI 0.200 0.700 84 0.100 ASRI

  0.25

  1.70 80 0.070 LCGP 0.006 0.016 127 -0.003 BAPA

  0.22

  0.89 83 0.040 LPCK 0.340 1.200 78 0.170 BCIP

  0.41

  0.91 87 0.100 LPKR 0.210 1.200 79 0.060 BEST

  0.40

  0.35 85 0.240 MDLN 0.190

  0.07

  1.05 83 0.080 PUDP 0.250 0.320 77 0.080 CTRP

  0.30 62 0.200 MKPI 0.350 0.470 30 0.160 BKDP

  0.01

  0.43 84 -0.060 MTLA 0.300 0.600 84 0.100 BKSL

  0.10

  0.55 74 0.060 MTSM 0.400 0.180 86 0.006 BSDE

  0.25

  0.70 45 0.140 OMRE 0.300 0.520 79 -0.001 COWL

  0.17

  0.64 83 0.040 PLIN 0.330 0.910 59 0.030 CTRA

  0.25

  0.97 86 0.020 WIKA 0.940 2.900 83 0.080

  Lampiran III (Data Perhitungan Nilai Parameter) No.

  26 4.36 -3.51 -2.53 12.3201 6.4009 8.8803 -15.3036 -11.0308

  14 4.32 -2.30 -0.20 5.2900 0.0400 0.4600 -9.9360 -0.8640

  15 4.44 -1.83 -0.69 3.3489 0.4761 1.2627 -8.1252 -3.0636

  16 3.83 -1.56 -0.80 2.4336 0.6400 1.2480 -5.9748 -3.0640

  17 4.48 -2.21 -0.48 4.8841 0.2304 1.0608 -9.9008 -2.1504

  18 4.47 -2.30 -0.36 5.2900 0.1296 0.8280 -10.2810 -1.6092

  19 4.44 -2.81 -0.89 7.8961 0.7921 2.5009 -12.4764 -3.9516

  20 3.85 -0.92 0.59 0.8464 0.3481 -0.5428 -3.5420 2.2715

  21 4.39 -1.43 -0.22 2.0449 0.0484 0.3146 -6.2777 -0.9658

  22 4.11 -1.90 -0.87 3.6100 0.7569 1.6530 -7.8090 -3.5757

  23 4.26 -1.51 0.13 2.2801 0.0169 -0.1963 -6.4326 0.5538

  24 4.49 -1.61 -0.51 2.5921 0.2601 0.8211 -7.2289 -2.2899

  25 4.42 -1.31 0.08 1.7161 0.0064 -0.1048 -5.7902 0.3536

  27 3.69 -0.82 0.39 0.6724 0.1521 -0.3198 -3.0258 1.4391

  12 4.44 -2.30 -1.66 5.2900 2.7556 3.8180 -10.212 -7.3704

  28 3.87 -1.47 -0.06 2.1609 0.0036 0.0882 -5.6889 -0.2322

  29 4.76 -1.61 0.03 2.5921 0.0009 -0.0483 -7.6636 0.1428

  30 4.47 -0.92 -3.22 0.8464 10.3684 2.9624 -4.1124 -14.3934

  31 4.38 -1.17 -1.31 1.3689 1.7161 1.5327 -5.1246 -5.7378

  32 5.09 -1.47 -1.35 2.1609 1.8225 1.9845 -7.4823 -6.8715

  33 4.44 -0.69 -0.78 0.4761 0.6084 0.5382 -3.0636 -3.4632

  34 4.48 -1.56 -0.22 2.4336 0.0484 0.3432 -6.9888 -0.9856

  35 4.09 -1.35 -0.92 1.8225 0.8464 1.2420 -5.5215 -3.7628

  36 4.47 -1.39 0.35 1.9321 0.1225 -0.4865 -6.2133 1.5645

  37 4.36 -2.21 -2.53 4.8841 6.4009 5.5913 -9.6356 -11.0308

  38 4.47 -1.31 -1.20 1.7161 1.4400 1.5720 -5.8557 -5.3640

  39 4.36 -2.66 -0.56 7.0756 0.3136 1.4896 -11.5976 -2.4416

  13 4.44 -1.47 -2.53 2.1609 6.4009 3.7191 -6.5268 -11.2332

  11 4.45 -1.61 -0.69 2.5921 0.4761 1.1109 -7.1645 -3.0705

  Ln_AUDEL (

  ×

  ) Ln_TATO

  (

  1

  ) Ln_DER

  (

  2

  )

  1

  2

  2

  2

  1

  2

  10 4.39 -0.76 0.30 0.5776 0.0900 -0.2280 -3.3364 1.3170

  1

  ×

  2

  ×

  1 4.30 -1.05 -2.21 1.1025 4.8841 2.3205 -4.5150 -9.5030

  2 4.16 -1.47 0.14 2.1609 0.0196 -0.2058 -6.1152 0.5824

  3 4.48 -1.61 -0.22 2.5921 0.0484 0.3542 -7.2128 -0.9856

  4 4.66 -1.47 -1.20 2.1609 1.4400 1.7640 -6.8502 -5.5920

  5 4.49 -1.20 -0.22 1.4400 0.0484 0.2640 -5.3880 -0.9878

  6 4.79 -2.04 0.47 4.1616 0.2209 -0.9588 -9.7716 2.2513

  7 4.44 -3.91 -0.99 15.2881 0.9801 3.8709 -17.3604 -4.3956

  8 4.39 -2.53 -1.90 6.4009 3.6100 4.8070 -11.1067 -8.3410

  9 3.83 -1.56 -0.62 2.4336 0.3844 0.9672 -5.9748 -2.3746

  40 4.26 -1.66 -1.11 2.7556 1.2321 1.8426 -7.0716 -4.7286

  42 4.22 -1.20 0.82 1.4400 0.6724 -0.9840 -5.0640 3.4604

  74 4.43 -2.66 -2.21 7.0756 4.8841 5.8786 -11.7838 -9.7903

  65 5.02 -1.66 -0.42 2.7556 0.1764 0.6972 -8.3332 -2.1084

  66 4.43 -2.12 -0.36 4.4944 0.1296 0.7632 -9.3916 -1.5948

  67 4.43 -2.30 -0.92 5.2900 0.8464 2.1160 -10.1890 -4.0756

  68 4.39 -1.35 1.03 1.8225 1.0609 -1.3905 -5.9265 4.5217

  69 4.39 -1.31 -0.22 1.7161 0.0484 0.2882 -5.7509 -0.9658

  70 4.29 -1.08 -1.39 1.1664 1.9321 1.5012 -4.6332 -5.9631

  71 4.20 -1.51 0.22 2.2801 0.0484 -0.3322 -6.3420 0.9240

  72 4.42 -1.66 -0.25 2.7556 0.0625 0.4150 -7.3372 -1.1050

  73 4.43 -1.51 -0.07 2.2801 0.0049 0.1057 -6.6893 -0.3101

  75 4.39 -1.05 0.26 1.1025 0.0676 -0.2730 -4.6095 1.1414

  63 4.43 -1.61 -0.69 2.5921 0.4761 1.1109 -7.1323 -3.0567

  76 4.43 -1.43 0.15 2.0449 0.0225 -0.2145 -6.3349 0.6645

  77 4.25 -1.47 0.06 2.1609 0.0036 -0.0882 -6.2475 0.2550

  78 4.39 -1.08 -0.71 1.1664 0.5041 0.7668 -4.7412 -3.1169

  79 4.43 -1.11 -1.20 1.2321 1.4400 1.3320 -4.9173 -5.3160

  80 4.45 -1.56 -1.51 2.4336 2.2801 2.3556 -6.9420 -6.7195

  81 4.43 -0.97 -0.87 0.9409 0.7569 0.8439 -4.2971 -3.8541

  82 4.47 -0.84 -0.27 0.7056 0.0729 0.2268 -3.7548 -1.2069

  83 4.34 -1.35 -0.89 1.8225 0.7921 1.2015 -5.8590 -3.8626

  84 4.44 -1.27 0.34 1.6129 0.1156 -0.4318 -5.6388 1.5096

  64 3.78 -1.43 -1.31 2.0449 1.7161 1.8733 -5.4054 -4.9518

  62 4.30 -1.66 -0.69 2.7556 0.4761 1.1454 -7.1380 -2.9670

  43

  49 4.36 -1.20 0.33 1.4400 0.1089 -0.3960 -5.2320 1.4388

  4.32

  0.09 1.64 0.0081 2.6896 0.1476 0.3888 7.0848

  44 4.36 -0.30 -0.62 0.0900 0.3844 0.1860 -1.3080 -2.7032

  45 3.99 -0.12 1.34 0.0144 1.7956 -0.1608 -0.4788 5.3466

  46 4.26 -0.03 0.34 0.0009 0.1156 -0.0102 -0.1278 1.4484

  47 4.32 -0.20 0.59 0.0400 0.3481 -0.1180 -0.8640 2.5488

  48

  4.25

  0.21 0.59 0.0441 0.3481 0.1239 0.8925 2.5075

  50 4.25 -1.51 0.27 2.2801 0.0729 -0.4077 -6.4175 1.1475

  61 4.34 -1.47 -0.01 2.1609 0.0001 0.0147 -6.3798 -0.0434

  51 3.93 -1.90 -0.22 3.6100 0.0484 0.4180 -7.4670 -0.8646

  52 4.47 -1.20 -0.26 1.4400 0.0676 0.3120 -5.3640 -1.1622

  53 4.34 -0.92 -1.20 0.8464 1.4400 1.1040 -3.9928 -5.2080

  54 4.09 -1.83 0.10 3.3489 0.0100 -0.1830 -7.4847 0.4090

  55 4.43 -4.27 -0.97 18.2329 0.9409 4.1419 -18.9161 -4.2971

  56 4.43 -2.30 -1.31 5.2900 1.7161 3.0130 -10.1890 -5.8033

  57 3.78 -1.51 -0.51 2.2801 0.2601 0.7701 -5.7078 -1.9278

  58 4.30 -1.77 -0.58 3.1329 0.3364 1.0266 -7.6110 -2.4940

  59 4.34 -1.51 -0.26 2.2801 0.0676 0.3926 -6.5534 -1.1284

  60 4.34 -2.04 -0.73 4.1616 0.5329 1.4892 -8.8536 -3.1682

  85 4.23 -1.31 -2.66 1.7161 7.0756 3.4846 -5.5413 -11.2518

  86 4.54 -1.31 -1.35 1.7161 1.8225 1.7685 -5.9474 -6.1290

  87 4.34 -2.53 -0.25 6.4009 0.0625 0.6325 -10.9802 -1.0850

  88 4.20 -1.66 -1.11 2.7556 1.2321 1.8426 -6.9720 -4.6620

  89 4.45 -2.30 -1.43 5.2900 2.0449 3.2890 -10.235 -6.3635

  90 4.30 -1.17 0.62 1.3689 0.3844 -0.7254 -5.0310 2.6660

  91 4.16 -0.04 1.72 0.0016 2.9584 -0.0688 -0.1664 7.1552

  92 4.37 -0.37 -0.30 0.1369 0.0009 0.1110 -1.6169 -1.3110

  93 4.29 -0.07 1.41 0.0049 1.9881 -0.0987 -0.3003 6.0489

  94 4.08 -0.31 0.64 0.0961 0.4096 -0.1984 -1.2648 2.6112

  95 4.34 -0.13 0.65 0.0169 0.4225 -0.0845 -0.5642 2.8210

  96 4.30 -0.12 1.03 0.0144 1.0609 -0.1236 -0.5160 4.4290

  97 4.43 -1.43 0.54 2.0449 0.2916 -0.7722 -6.3349 2.3922

  98 4.38 -1.39 0.53 1.9321 0.2809 -0.7367 -6.0882 2.3214

  99 4.42 -1.51 -0.12 2.2801 0.0144 0.1812 -6.6742 -0.5304 100 4.47 -0.89 -0.09 0.7921 0.0081 0.0801 -3.9783 -0.4023 101 4.44 -0.92 -1.05 0.8464 1.1025 0.9660 -4.0848 -4.6620 102 4.13 -2.66 -1.20 7.0756 1.4400 3.1920 -10.9858 -4.9560 103 4.43 -4.61 -0.84 21.2521 0.7056 3.8724 -20.4223 -3.7212 104 4.30 -2.30 -0.60 5.2900 0.3600 1.3800 -9.8900 -2.5800 105 3.81 -1.39 -0.36 1.9321 0.1296 0.5004 -5.2959 -1.3716 106 4.42 -1.77 -0.45 3.1329 0.2025 0.7965 -7.8234 -1.9890 107 4.42 -1.39 0.05 1.9321 0.0025 -0.0695 -6.1438 0.2210 108 4.42 -1.71 -0.40 2.9241 0.1600 0.6840 -7.5582 -1.7680 109 4.42 -1.56 0.27 2.4336 0.0729 -0.4212 -6.8952 1.1934 110 4.43 -1.77 -0.48 3.1329 0.2304 0.8496 -7.8411 -2.1264 111 4.42 -1.61 -0.19 2.5921 0.0361 0.3059 -7.1162 -0.8398 112 3.81 -1.56 -1.47 2.4336 2.1609 2.2932 -5.9436 -5.6007 113 5.03 -1.31 -0.34 1.7161 0.1156 0.4454 -6.5893 -1.7102 114 4.43 -1.43 -0.39 2.0449 0.1521 0.5577 -6.3349 -1.7277 115 4.37 -2.21 -0.67 4.8841 0.4489 1.4807 -9.6577 -2.9279 116 4.33 -1.47 0.79 2.1609 0.6241 -1.1613 -6.3651 3.4207 117 4.38 -0.97 -0.51 0.9409 0.2601 0.4947 -4.2486 -2.2338 118 4.33 -3.22 -1.97 10.3684 3.8809 6.3434 -13.9426 -8.5301 119 4.29 -1.56 0.26 2.4336 0.0676 -0.4056 -6.6924 1.1154 120 4.45 -1.11 -0.03 1.2321 0.0009 0.0333 -4.9395 -0.1335 121 4.43 -1.61 -0.36 2.5921 0.1296 0.5796 -7.1323 -1.5948 122 4.84 -5.12 -4.14 26.2144 17.1396 21.1968 -24.7808 -20.0376 123 4.36 -1.08 0.18 1.1664 0.0324 -0.1944 -4.7088 0.7848 124 4.37 -1.56 0.18 2.4336 0.0324 -0.2808 -6.8172 0.7866 125 4.37 -1.66 0.06 2.7556 0.0036 -0.0996 -7.2542 0.2622 126 3.40 -1.05 -0.76 1.1025 0.5776 0.7980 -3.5700 -2.5840 127 4.43 -1.20 -0.51 1.4400 0.2601 0.6120 -5.3160 -2.2593 128 4.45 -0.92 -1.71 0.8464 2.9241 1.5732 -4.0940 -7.6095 129 4.37 -1.20 -0.65 1.4400 0.4225 0.7800 -5.2440 -2.8405

  130 4.08 -1.11 -0.09 1.2321 0.0081 0.0999 -4.5288 -0.3672 131 4.34 -1.39 -1.14 1.9321 1.2996 1.5846 -6.0326 -4.9476 132 4.34 -1.14 0.31 1.2996 0.0961 -0.3534 -4.9476 1.3454 133 4.43 -2.04 -1.43 4.1616 2.0449 2.9172 -9.0372 -6.3349 134 4.28 -1.35 -1.05 1.8225 1.1025 1.4175 -5.7780 -4.4940 135 4.33 -1.47 -0.53 2.1609 0.2809 0.7791 -6.3651 -2.2949 136 4.34 -0.69 -1.20 0.4761 1.4400 0.8280 -2.9946 -5.2080 137 4.42 -2.21 -1.31 4.8841 1.7161 2.8951 -9.7682 -5.7902 138 4.30 -1.20 0.34 1.4400 0.1156 -0.4080 -5.1600 1.4620 139

  3.58

  0.00 1.66 0.0000 2.7556 0.0000 0.0000 5.9428 140 4.29 -0.36 -0.02 0.1296 0.0004 0.0072 -1.5444 -0.0858 141 3.71 -0.11 1.65 0.0121 2.7225 -0.1815 -0.4081 6.1215 142 4.43 -0.25 0.20 0.0625 0.0400 -0.0500 -1.1075 0.8860 143

  4.29

  0.02 0.53 0.0004 0.2809 0.0106 0.0858 2.2737 144 4.42 -0.06 1.06 0.0036 1.1236 -0.0636 -0.2652 4.6852

  Jumlah 623.83 -211.57 -63.28 414.4279 158.0574 157.8761 -923.8367 -281.8634 Rata-

  Rata � = 4.332152778, �

  1

  = −1.469236, �

  2

  = −0.439444

  Lampiran IV (Data Perhitungan Nilai Koefisien Variabel Moderat/Z1)

  30 4.47 -0.92 0.180 -0.16560

  22 4.11 -1.90 0.120 -0.22800

  23 4.26 -1.51 0.100 -0.15100

  24 4.49 -1.61 0.060 -0.09660

  25 4.42 -1.31 0.110 -0.14410

  26 4.36 -3.51 -0.007 0.02457

  27 3.69 -0.82 0.440 -0.36080

  28 3.87 -1.47 0.050 -0.07350

  29 4.76 -1.61 0.500 -0.80500

  31 4.38 -1.17 0.110 -0.12870

  20 3.85 -0.92 0.040 -0.03680

  32 5.09 -1.47 0.060 -0.08820

  33 4.44 -0.69 0.150 -0.10350

  34 4.48 -1.56 0.030 -0.04680

  35 4.09 -1.35 0.070 -0.09450

  36 4.47 -1.39 0.080 -0.11120

  37 4.36 -2.21 -0.090 0.19890

  38 4.47 -1.31 0.120 -0.15720

  39 4.36 -2.66 0.010 -0.02660

  21 4.39 -1.43 0.040 -0.05720

  19 4.44 -2.81 0.001 -0.00281

  No. Ln_AUDEL Ln_TATO ROA Z1=Ln_TATO x

  8 4.39 -2.53 0.030 -0.07590

  ROA

  1 4.30 -1.05 0.080 -0.08400

  2 4.16 -1.47 0.110 -0.16170

  3 4.48 -1.61 0.050 -0.08050

  4 4.66 -1.47 0.020 -0.02940

  5 4.49 -1.20 0.080 -0.09600

  6 4.79 -2.04 -0.090 0.18360

  7 4.44 -3.91 -0.020 0.07820

  9 3.83 -1.56 0.090 -0.14040

  18 4.47 -2.30 0.008 -0.01840

  10 4.39 -0.76 0.100 -0.07600

  11 4.45 -1.61 0.050 -0.08050

  12 4.44 -2.30 0.040 -0.09200

  13 4.44 -1.47 0.060 -0.08820

  14 4.32 -2.30 0.020 -0.04600

  15 4.44 -1.83 0.030 -0.05490

  16 3.83 -1.56 0.100 -0.15600

  17 4.48 -2.21 0.006 -0.01326

  40 4.26 -1.66 0.030 -0.04980

  42 4.22 -1.20 0.060 -0.07200

  74 4.43 -2.66 -0.001 0.00266

  66 4.43 -2.12 0.010 -0.02120

  67 4.43 -2.30 0.013 -0.02990

  68 4.39 -1.35 0.080 -0.10800

  69 4.39 -1.31 0.060 -0.07860

  70 4.29 -1.08 0.220 -0.23760

  71 4.20 -1.51 0.100 -0.15100

  72 4.42 -1.66 0.640 -1.06240

  73 4.43 -1.51 0.080 -0.12080

  75 4.39 -1.05 0.016 -0.01680

  64 3.78 -1.43 0.100 -0.14300

  76 4.43 -1.43 0.060 -0.08580

  77 4.25 -1.47 0.060 -0.08820

  78 4.39 -1.08 0.170 -0.18360

  79 4.43 -1.11 0.120 -0.13320

  80 4.45 -1.56 0.050 -0.07800

  81 4.43 -0.97 0.070 -0.06790

  82 4.47 -0.84 0.080 -0.06720

  83 4.34 -1.35 0.060 -0.08100

  84 4.44 -1.27 0.120 -0.15240

  65 5.02 -1.66 0.050 -0.08300

  63 4.43 -1.61 0.040 -0.06440

  43

  51 3.93 -1.90 0.030 -0.05700

  4.32 0.09 0.050 0.00450

  44 4.36 -0.30 0.002 -0.00060

  45 3.99 -0.12 0.060 -0.00720

  46 4.26 -0.03 0.130 -0.00390

  47 4.32 -0.20 0.090 -0.01800

  48

  4.25 0.21 0.100 0.02100

  49 4.36 -1.20 0.070 -0.08400

  50 4.25 -1.51 0.120 -0.18120

  52 4.47 -1.20 0.040 -0.04800

  62 4.30 -1.66 0.050 -0.08300

  53 4.34 -0.92 0.220 -0.20240

  54 4.09 -1.83 -0.070 0.12810

  55 4.43 -4.27 -0.060 0.25620

  56 4.43 -2.30 0.040 -0.09200

  57 3.78 -1.51 0.100 -0.15100

  58 4.30 -1.77 0.040 -0.07080

  59 4.34 -1.51 0.070 -0.10570

  60 4.34 -2.04 0.060 -0.12240

  61 4.34 -1.47 0.070 -0.10290

  85 4.23 -1.31 0.020 -0.02620

  86 4.54 -1.31 0.120 -0.15720

  87 4.34 -2.53 0.030 -0.07590

  88 4.20 -1.66 0.030 -0.04980

  89 4.45 -2.30 0.020 -0.04600

  90 4.30 -1.17 0.100 -0.11700

  91 4.16 -0.04 0.050 -0.00200

  92 4.37 -0.37 0.040 -0.01480

  93 4.29 -0.07 0.060 -0.00420

  94 4.08 -0.31 0.180 -0.05580

  95 4.34 -0.13 0.110 -0.01430

  96 4.30 -0.12 0.070 -0.00840

  97 4.43 -1.43 0.600 -0.85800

  98 4.38 -1.39 0.070 -0.09730

  99 4.42 -1.51 0.040 -0.06040 100 4.47 -0.89 0.100 -0.08900 101 4.44 -0.92 0.240 -0.22080 102 4.13 -2.66 0.200 -0.53200 103 4.43 -4.61 -0.060 0.27660 104 4.30 -2.30 0.060 -0.13800 105 3.81 -1.39 0.140 -0.19460 106 4.42 -1.77 0.040 -0.07080 107 4.42 -1.39 0.080 -0.11120 108 4.42 -1.71 0.070 -0.11970 109 4.42 -1.56 0.080 -0.12480 110 4.43 -1.77 0.050 -0.08850 111 4.42 -1.61 0.050 -0.08050 112 3.81 -1.56 0.110 -0.17160 113 5.03 -1.31 -0.002 0.00262 114 4.43 -1.43 0.050 -0.07150 115 4.37 -2.21 -0.006 0.01326 116 4.33 -1.47 0.080 -0.11760 117 4.38 -0.97 0.100 -0.09700 118 4.33 -3.22 0.070 -0.22540 119 4.29 -1.56 0.100 -0.15600 120 4.45 -1.11 0.020 -0.02220 121 4.43 -1.61 0.100 -0.16100 122 4.84 -5.12 -0.003 0.01536 123 4.36 -1.08 0.170 -0.18360 124 4.37 -1.56 0.060 -0.09360 125 4.37 -1.66 0.260 -0.43160 126 3.40 -1.05 0.160 -0.16800 127 4.43 -1.20 0.100 -0.12000 128 4.45 -0.92 0.006 -0.00552 129 4.37 -1.20 -0.001 0.00120

  130 4.08 -1.11 0.0300 -0.03330 131 4.34 -1.39 0.080 -0.11120 132 4.34 -1.14 0.140 -0.15960 133 4.43 -2.04 -0.080 0.16320 134 4.28 -1.35 0.150 -0.20250 135 4.33 -1.47 0.140 -0.20580 136 4.34 -0.69 0.340 -0.23460 137 4.42 -2.21 0.014 -0.03094 138 4.30 -1.20 0.100 -0.12000 139

  3.58 0.00 0.070 0.00000 140 4.29 -0.36 0.050 -0.01800 141 3.71 -0.11 0.060 -0.00660 142 4.43 -0.25 0.150 -0.03750 143

  4.29 0.02 0.130 0.00260 144 4.42 -0.06 0.080 -0.00480

  Lampiran V (Data Perhitungan Nilai Koefisien Variabel Moderat/Z2)

  30 4.47 -3.22 0.180 -0.57960

  4.26 0.13 0.100 0.01300

  24 4.49 -0.51 0.060 -0.03060

  25

  4.42 0.08 0.110 0.00880

  26 4.36 -2.53 -0.007 0.01771

  27

  3.69 0.39 0.440 0.17160

  28 3.87 -0.06 0.050 -0.00300

  29

  4.76 0.03 0.500 0.01500

  31 4.38 -1.31 0.110 -0.14410

  22 4.11 -0.87 0.120 -0.10440

  32 5.09 -1.35 0.060 -0.08100

  33 4.44 -0.78 0.150 -0.11700

  34 4.48 -0.22 0.030 -0.00660

  35 4.09 -0.92 0.070 -0.06440

  36

  4.47 0.35 0.080 0.02800

  37 4.36 -2.53 -0.090 0.22770

  38 4.47 -1.20 0.120 -0.14400

  39 4.36 -0.56 0.010 -0.00560

  40 4.26 -1.11 0.030 -0.03330

  23

  21 4.39 -0.22 0.040 -0.00880

  No. Ln_AUDEL Ln_DER ROA Z2=Ln_DER x ROA

  10

  1 4.30 -2.21 0.080 -0.17680

  2

  4.16 0.14 0.110 0.01540

  3 4.48 -0.22 0.050 -0.01100

  4 4.66 -1.20 0.020 -0.02400

  5 4.49 -0.22 0.080 -0.01760

  6 4.79 0.47 -0.090 -0.04230

  7 4.44 -0.99 -0.020 0.01980

  8 4.39 -1.90 0.030 -0.05700

  9 3.83 -0.62 0.090 -0.05580

  4.39 0.30 0.100 0.03000

  3.85 0.59 0.040 0.02360

  11 4.45 -0.69 0.050 -0.03450

  12 4.44 -1.66 0.040 -0.06640

  13 4.44 -2.53 0.060 -0.15180

  14 4.32 -0.20 0.020 -0.00400

  15 4.44 -0.69 0.030 -0.02070

  16 3.83 -0.80 0.100 -0.08000

  17 4.48 -0.48 0.006 -0.00288

  18 4.47 -0.36 0.008 -0.00288

  19 4.44 -0.89 0.001 -0.00089

  20

  41 4.48 -1.66 0.020 -0.03320

  43

  4.39 0.26 0.016 0.00416

  67 4.43 -0.92 0.013 -0.01196

  68

  4.39 1.03 0.080 0.08240

  69 4.39 -0.22 0.060 -0.01320

  70 4.29 -1.39 0.220 -0.30580

  71

  4.20 0.22 0.100 0.02200

  72 4.42 -0.25 0.640 -0.16000

  73 4.43 -0.07 0.080 -0.00560

  74 4.43 -2.21 -0.001 0.00221

  75

  76

  65 5.02 -0.42 0.050 -0.02100

  4.43 0.15 0.060 0.00900

  77

  4.25 0.06 0.060 0.00360

  78 4.39 -0.71 0.170 -0.12070

  79 4.43 -1.20 0.120 -0.14400

  80 4.45 -1.51 0.050 -0.07550

  81 4.43 -0.87 0.070 -0.06090

  82 4.47 -0.27 0.080 -0.02160

  83 4.34 -0.89 0.060 -0.05340

  84

  4.44 0.34 0.120 0.04080

  85 4.23 -2.66 0.020 -0.05320

  66 4.43 -0.36 0.010 -0.00360

  64 3.78 -1.31 0.100 -0.13100

  4.32 1.64 0.050 0.08200

  50

  44 4.36 -0.62 0.002 -0.00124

  45

  3.99 1.34 0.060 0.08040

  46

  4.26 0.34 0.130 0.04420

  47

  4.32 0.59 0.090 0.05310

  48

  4.25 0.59 0.100 0.05900

  49

  4.36 0.33 0.070 0.02310

  4.25 0.27 0.120 0.03240

  63 4.43 -0.69 0.040 -0.02760

  51 3.93 -0.22 0.030 -0.00660

  52 4.47 -0.26 0.040 -0.01040

  53 4.34 -1.20 0.220 -0.26400

  54 4.09 0.10 -0.070 -0.00700

  55 4.43 -0.97 -0.060 0.05820

  56 4.43 -1.31 0.040 -0.05240

  57 3.78 -0.51 0.100 -0.05100

  58 4.30 -0.58 0.040 -0.02320

  59 4.34 -0.26 0.070 -0.01820

  60 4.34 -0.73 0.060 -0.04380

  61 4.34 -0.01 0.070 -0.00070

  62 4.30 -0.69 0.050 -0.03450

  86 4.54 -1.35 0.120 -0.16200

  87 4.34 -0.25 0.030 -0.00750

  4.30 1.03 0.070 0.07210

  4.37 0.18 0.060 0.01080 125

  4.36 0.18 0.170 0.03060 124

  4.29 0.26 0.100 0.02600 120 4.45 -0.03 0.020 -0.00060 121 4.43 -0.36 0.100 -0.03600 122 4.84 -4.14 -0.003 0.01242 123

  4.33 0.79 0.080 0.06320 117 4.38 -0.51 0.100 -0.05100 118 4.33 -1.97 0.070 -0.13790 119

  4.42 0.27 0.080 0.02160 110 4.43 -0.48 0.050 -0.02400 111 4.42 -0.19 0.050 -0.00950 112 3.81 -1.47 0.110 -0.16170 113 5.03 -0.34 -0.002 0.00068 114 4.43 -0.39 0.050 -0.01950 115 4.37 -0.67 -0.006 0.00402 116

  4.42 0.05 0.080 0.00400 108 4.42 -0.40 0.070 -0.02800 109

  99 4.42 -0.12 0.040 -0.00480 100 4.47 -0.09 0.100 -0.00900 101 4.44 -1.05 0.240 -0.25200 102 4.13 -1.20 0.200 -0.24000 103 4.43 -0.84 -0.060 0.05040 104 4.30 -0.60 0.060 -0.03600 105 3.81 -0.36 0.140 -0.05040 106 4.42 -0.45 0.040 -0.01800 107

  4.38 0.53 0.070 0.03710

  98

  4.43 0.54 0.600 0.32400

  97

  96

  88 4.20 -1.11 0.030 -0.03330

  4.34 0.65 0.110 0.07150

  95

  4.08 0.64 0.180 0.11520

  94

  4.29 1.41 0.060 0.08460

  93

  92 4.37 -0.30 0.040 -0.01200

  4.16 1.72 0.050 0.08600

  91

  4.30 0.62 0.100 0.06200

  90

  89 4.45 -1.43 0.020 -0.02860

  4.37 0.06 0.260 0.01560 126 3.4 -0.76 0.160 -0.12160 127 4.43 -0.51 0.100 -0.05100 128 4.45 -1.71 0.006 -0.01026 129 4.37 -0.65 -0.001 0.00065 130 4.08 -0.09 0.030 -0.00270

  131 4.34 -1.14 0.080 -0.09120 132

  4.34 0.31 0.140 0.04340 133 4.43 -1.43 -0.080 0.11440 134 4.28 -1.05 0.150 -0.15750 135 4.33 -0.53 0.140 -0.07420 136 4.34 -1.20 0.340 -0.40800 137 4.42 -1.31 0.014 -0.01834 138

  4.30 0.34 0.100 0.03400 139

  3.58 1.66 0.070 0.11620 140 4.29 -0.02 0.050 -0.00100 141

  3.71 1.65 0.060 0.09900 142

  4.43 0.20 0.150 0.03000 143

  4.29 0.53 0.130 0.06890 144

  4.42 1.06 0.080 0.08480

  Lampiran VI (Statistik Deskriptif) Descriptive Statistics N Minimum Maximum Mean Std. Deviation AUDEL 144

  30 163 78.27 18.305 TATO 144 .01 1.23 .3097 .24878 DER 144 .02 5.60 .9684 1.00459 ROA 144 -.090 .640 .08247 .101882

  Valid N (listwise) 144 Lampiran VII Uji Normalitas sebelum Transforming

  One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N 144 Normal Parameters ^{a,b Mean .0000000} Std. Deviation 17.62325908

  Most Extreme Differences Absolute .211 Positive .211 Negative -.144

  Kolmogorov-Smirnov Z 2.535 Asymp. Sig. (2-tailed) .000 a. Test distribution is Normal.

  b. Calculated from data.

  Lampiran VIIIUji Normalitas setelahTransforming One-Sample Kolmogorov-Smirnov Test ln_Residual N

  144 Normal Parameters ^{a,b Mean 1.7331} Std. Deviation 1.12631 Most Extreme Differences Absolute .067

  Positive .067 Negative -.043 Kolmogorov-Smirnov Z .801 Asymp. Sig. (2-tailed) .543 a. Test distribution is Normal.

  b. Calculated from data.

  Lampiran IX Uji Multikolinieritas

Coefficients

^a

  Model Unstandardized Coefficients Standardized Coefficients Collinearity Statistics B Std. Error Beta Tolerance

  VIF

  1 (Constant) 1.834 .197 ln_TATO .073 .134 .055 .688 1.453 ln_DER -.015 .120 -.013 .688 1.453

  Lampiran X Uji Autokorelasi Model Summary ^b Model R R Square Adjusted R

Square

  Std. Error of the Estimate Durbin-Watson 1 .049 ^a .002 -.012 1.13290 1.968

  a. Predictors: (Constant), ln_DER, ln_TATO

  b. Dependent Variable: ln_AUDEL

  Lampiran XI Uji Heteroskdastisitas