TABEL INPUT DATA KONSENTRASI KEPEMILIKAN (X2)
NO KODE PERUSAHAAN KPMLKN DLM NGRI persentase (%) KPMLKN ASING persentase (%) KODE
15.91
0.17 5. publik
4. PT antareja hertrindo persada
1.34
3. PT dutatech persada
15.91
4.74 2. CLSA Ltd.
2. PT hertech kharisma
1
1. Asian opportunities Fund I segregated P
68.18
51.57
1. Medco energi international Tbk
7 APEX'06
100
35
1 2. publik
65
6 ANTM'09 1. pemerintah RI
10.36
31.82
90
100
1 TABEL INPUT DATA KONSENTRASI KEPEMILIKAN (X2)
99.12
11 BBNI'06 1. pemerintah RI
50.12
49.88
50.11
0.01 2. publik 49.87 2. jardine cycle & carriage Ltd
10 ASII'06 1. presiden komisaris 0.01 1. anthony john liddell nighttingale (komisaris)
23.13
8 ASGR'06
1 2. publik
76.87
1. PT astra international Tbk
9 ASGR'07
100
23.13
1 2. publik
76.87
1. PT astra international Tbk
10
25
1 ADHI'07
3. Publik
1
5.69
1. Fortis Bank (Nederland) N V
52.28
2 ADHI'09 1. pemerintah RI
10.9
89.1
36.84
5.35
0.45 3. publik
2. RD fortis infrastruktur plus
1.26
2. Direksi
1
5.55
1. Fortis Bank (Nederland) N V
51
1. Pemerintah RI
2. Direksi& komisaris
41.57
1 2. publik
5.12
10
5 ANTM'07 1. pemerintah RI 65 1. open heimer FD. Inc
9
91
26
1 2. publik
9
4 ANTM'06 1. pemerintah RI 65 1. open heimer FD. Inc
94.88
94.3
42.15
0.45 3. publik
2. Direksi
1
5.12
1. Fortis Bank (Nederland) N V
52.28
3 ADHI'10 1. pemerintah RI
5.69
PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
2. karyawan
0.05
3. Publik
0.83
100
12 BBNI'07 1. pemerintah RI
76.36
1. Badan usaha asing
5.77
1 2. karyawan
0.04
3. Perseroan Terbatas
10.21
4. Publik
7.62
94.23
5.77
13 BBNI'09 1. pemerintah RI
76.36
1. Badan usaha asing
5.77
1 2. karyawan
0.04
3. Perseroan Terbatas
10.21
4. Publik
7.62
94.23
5.77
14 BMRI'06 1. pemerintah RI
67.86
1 2. publik
32.14
100
15 BMRI'07 1. pemerintah RI
67.47
1 2. publik
32.53
100
16 BMRI'08 1. pemerintah RI
66.97
1 2. publik
33.03
100
17 BMRI'09 1. pemerintah RI
66.76
1 2. publik
33.24
100
18 BNGA'06 1. publik
36.87
1. CIMB group Sdn Bhd, malaysia
63.13
36.87
63.13
19 BNGA'07 1. publik 35.52 1. bumiputera comeerce holding berhad, malaysia
64.48
35.52
64.48
20 BNGA'08 1. publik
6.12
1. CIMB group Sdn Bhd, Malaysia
77.24 2. santubong ventures Sdb Bhd, malaysia
16.64
6.12
93.88
21 BNGA'09
1. Publik
6.12
1. CIMB group Sdn Bhd, Malaysia
77.24 2. santubong ventures Sdb Bhd, malaysia
16.64
6.12
93.88
22 BNLI'07
1. PT astra international Tbk 44.505 1. standar chartered Bank 44.505
1 2. publik
10.99
55.495
44.50523 BUMI'09
1. PT bakrie and brother tbk 10.09 1. inventures capital pte Ltd
2.77
1 PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
2. reksa dana
1 2. karyawan
28 KLBF'06
100
26.57
2.07 4. publik
3. PT Jamsostek
1.36
70
9.54
27 JSMR'09 1. pemerintah RI
24.38
75.62
64.42
1 2. publik
24.38
1. PT gira sole prima
1
11.2
6. PT bina artha charisma
9.41
1. PT gira sole prima
29 KLBF'07
100
46.38
8.66 7. publik
8.74
2. PT santa seha sanadi
5. PT ladang ira panen
8.76
4. PT diptanala bahana
8.89
3. PT lucasta murni cemerlang
9.03
1. CGMI I client segregated secs
1. PT bakrie and brother tbk
1.51
41.67
0.02 5. anton sugiono (komisaris)
0.03 4. harry triono (komisaris)
3. Iin arifin takhyan (komisaris)
37.67
2. PT tri daya esta
1
1. PT pertamina
0.03 7. eddy sjahbuddin (direksi)
24 ELSA'08
6.27
93.73
1.51
1.99 3. publik 82.13 3. credit suisse international
2. Msci emerging markets index fund
0.02 6. eteng ahmad salam (direksi)
0.04 8. hendri s suardi
26 ELTY'09
0.02 4. eteng ahmad salam (direksi)
100
20.55
0.01 8. publik
0.01 7. muhammad jauzin arif (direksi)
0.04 6. lucy sicilia (direksi)
0.03 5. eddy sjahbuddin (direksi)
37.67 3. komisaris
0.03 9. publik
2. PT tri daya esta
1
41.67
1. PT pertamina
25 ELSA'09
100
20.49
1 PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
2. PT santa seha sanadi
34 UNTR'07 1. astra international tbk
1. JPMCB US resident (norbax inc)
8.77
1 2. publik 32.32 2. the bank of new york
7.41
83.82
16.18
33 TLKM'09 1. pemerintah RI 52.47 1. the bank of new york mellon corporation
9.09
1 2. publik
38.44
90.91
9.09
58.45
32 TLKM'06 1. pemerintah RI
1 2. publik
41.55
100
35 UNTR'08 1. astra international tbk
59.5
1 2. publik
40.5
100
36 UNTR'09 1. astra international tbk
59.5
1 2. publik
40.5
51.5
19.39
8.92
1 2. direktur utama 0.009 3. direktur umum 0.006 4. direktur operasi 0.003 5. karyawan
3. PT lucasta murni cemerlang
8.74
4. PT diptanala bahana
8.64
5. PT ladang ira panen
8.58
6. PT bina artha charisma
8.54 7. publik
47.17
100
30 PTBA'07 1. pemerintah RI 65.02 1. badan usaha asing
13.36
0.22 6. reksadana
80.598
8.72 7. publik
12.67
86.648
13.36
31 PTBA'09 1. direktur oprasi 0.003 1. badan usaha asing
19.39
1 2. karyawan
0.14 3. reksadana
4.65 4. publik
10.77 5. pemerintah RI
65.02
6. Sukrisno (DIRUT) 0.009 7. mahbub iskandar (direktur umum) 0.006
100
PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 201237 WEHA'09
9.92
PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
2= kepemilikan asing lebih besar daripada kepemilikan dalam negri
CATATAN Kode 1= kepemilikan dalam negri lebih besar daripada kepemilikan asing
100
9.92
4. Ir Hastjaryo
5.12
14.88 3. suprapto
1 2. widjaja narko tantono
70.08
1. PT wika persero Tbk
39 WIKA'08
100
5.12
1. PT panorama sentra wisata Tbk
14.88 3. suprapto
1 2. widjaja narko tantono
70.08
1. PT wika persero Tbk
38 WIKA'07
5.88
94.12
25.51
1.71 3. publik
2. Satrijanto tirta wisata
1
5.88
1. CIMB GK securities Pte. Ltd
66.9
4. Ir Hastjaryo
2006 2007 2008 2009 2010 NO NAMA PERUSAHAAN 1 Aneka Tambang Tbk AdhiKarya AdhiKarya AdhiKaryaTbk AdhiKarya (Persero) Tbk.
16 Kalbe FarmaTbk Krakatau Steel Panorama TransportasiTbk Krakatau Steel (Persero) IndocareCitrapacific
26 United Tractor Tbk WijayaKarya United Tractors Tbk.
25 TrimegahSekuritiesTbk United Tractors Timah (Persero) Tbk.
24 Telkom Tbk TrimegahSekurities Telkom (Persero)
23 Tambang Batubara Bukit AsamTbk Tambang Batubara Bukit Asam Recapital Advisors
22 Sucofindo Surveyor Indonesia Perusahaan Gas Negara Tbk.
21 Rajawali Nusantara Indonesia (Persero) Rajawali Nusantara Indonesia WijayaKaryaTbk Panorama TransportasiTbk.
19 Medco EnergiInternasional Pembangunan Jaya Ancol Tambang Batubara Bukit AsamTbk Telekomunikasi Indonesia Tbk KawasanBerikat Nusantara 20 Pembangunan Jaya AncolTbk Pindad United Tractors Tbk United Tractor Tbk Krakatu Steel (Persero) Tbk.
17 KawasanBerikat Nusantara (Persero) Panorama Transportasi Pembangunan Jaya AncolTbk Panorama TransportasiTbk Jamsostek (Persero) 18 Krakatau Steel Pelabuhan Indonesia II Pertamina (Persero) Tambang Batubara BuktiAsamTbk JasaMarga (Persero) Tbk.
15 IndosatTbk KawasanBerikat Nusantara Krakatau Steel (Persero) KawasanBerikat Nusantara Garuda Indonesia (Persero)
2 ApexindoPratama Duta Tbk Aneka Tambang Aneka Tambang Tbk Aneka Tambang Tbk Aneka Tambang (Persero) 3 Astra GraphiaTbk ApexindoPratama Duta AngkasaPura II (Persero) AsuransiJasa Indonesia (Persero) Astra OtopartsTbk.
14 DynaplastTbk Kalbe Farma KawasanBerikat Nusantara JasaMargaTbk ElnusaTbk.
13 BNI Tbk Jamsostek Jamsostek (Persero) Jamsostek (Persero) Bumi Resources Tbk.
11 BFI Finance Indonesia Tbk Citra MargaNusaphalaPersada ElnusaTbk Garuda Indonesia (Persero) Bank Mandiri (Persero) 12 Bimantara Citra Tbk Indosat IndosatTbk IndocareCitrapasific Tambang Batubara Bukit Asam (Persero) Tbk.
9 Bank NiagaTbk Bank Niaga BFI Finance Indonesia Tbk Bumi Resources Tbk Bank DKI 10 Bank PermataTbk Bank Permata Citra Marga Nusaphala Persada Tbk ElnusaTbk Bank ICB BumiputeraTbk.
8 Bank MandiriTbk Bank Mandiri Bank NISP Tbk Bank Negara Indonesia Tbk Bank CIMB Niaga
7 Bank Bumiputera Indonesia Tbk Bank Bumiputera Bank Mandiri Tbk Bank MandiriTbk Bank BNI (Persero) Tbk.
6 Bakrie Sumatera Plantation Tbk Bank BNI Bank DKI Bank DKI Bakrieland Development Tbk.
4 Astra International Tbk Astra Graphia Bakrieland Development Tbk Bakrieland Development Tbk AsuransiJasa Indonesia (Persero) 5 Bakrie &BrothersTbk Bakrie & Brothers Bank CIMB NiagaTbk Bank CIMB NiagaTbk Bakrie Telecom Tbk.
Tabel Daftar Perusahaan Peserta CGPI 2006-2010 PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
Tabel Daftar Sampel Penelitian No Nama Perusahaan Skor Indeks CPGI Tahun
30 PT Tambang Batubara Bukit Asam Tbk 80,87 2007
23 PT Bumi Resources Tbk 73,82 2009
24 PT Elnusa Tbk 78,28 2008
25 PT Elnusa Tbk 81,74 2009
26 PT Bakrieland Development Tbk 76,93 2009
27 PT Jasa Marga Tbk 81,62 2009
28 PT Kalbe Farma Tbk 78,70 2006
29 PT Kalbe Farma Tbk 79,70 2007
31 PT Tambang Batubara Bukit Asam Tbk 82,27 2009
21 PT Bank Niaga Tbk 88,37 2009
32 PT Telekomunikasi Tbk 81,30 2006
33 PT Telekomunikasi Tbk 88,67 2009
34 PT United Tractors Tbk 81,53 2007
35 PT United Tractors Tbk 83,42 2008
36 PT United Tractors Tbk 85,44 2009
37 PT Panorama Transportasi Tbk 68,71 2009
38 PT Wijaya Karya Tbk 68,53 2007
22 PT Bank Permata Tbk 78,85 2007
20 PT Bank Niaga Tbk 88,30 2008
1 PT Adhi Karya Tbk 81,79 2007
9 PT Astra Graphia Tbk 80,30 2007
2 PT Adhi Karya Tbk 81,54 2009
3 PT Adhi Karya Tbk 82,23 2010
4 PT Aneka Tambang Tbk 81,92 2006
5 PT Aneka Tambang Tbk 82,07 2007
6 PT Aneka Tambang Tbk 85,87 2009
7 PT Apexindo Pratama Duta Tbk 77,58 2006
8 PT Astra Graphia Tbk 78,33 2006
10 PT Astra International Tbk 83,01 2006
19 PT Bank Niaga Tbk 87,90 2007
11 PT Bank Negara Indonesia Tbk 79,39 2006
12 PT Bank Negara Indonesia Tbk 79,46 2007
13 PT Bank Negara Indonesia Tbk 81,63 2009
14 PT Bank Mandiri Tbk 83,66 2006
15 PT Bank Mandiri Tbk 88,66 2007
16 PT Bank Mandiri Tbk 89,86 2008
17 PT Bank Mandiri Tbk 90,65 2009
18 PT Bank Niaga Tbk 89,27 2006
39 PT Wijaya Karya Tbk 78,55 2008
X
1 (dlm %)
X2 X3 (dlm %)
X4 X5 Y KI KK LEV Ln_SIZE KAE CGPI
NO KODE PERUSAHAAN
0.34
0.17
26 ELTY'09
0.55
1
1.25
30.08
76.93
27 JSMR'09
0.47
1
1.17
30.41
81.62
28 KLBF'06
1
1
0.36
29.16
1
78.70
29 KLBF'07
0.15
1
0.33
29.27
1
79.70
30 PTBA'07
0.43
81.74
29.07
0.48
23 BUMI'09
21 BNGA'09
0.14
8.55
32.30
1
88.37
22 BNLI'07
0.33
1
9.05
31.30
1
78.85
0.94
1.20
1
3.99
31.58
73.82
24 ELSA'08
0.45
1
1.04
28.83
78.28
25 ELSA'09
0.38
1
1
29.01
1
1.14
30.76
1
83.42
36 UNTR'09
0.06
1
0.76
30.83
1
85.44
37 WEHA'09
0.60
1
25.77
1
68.71
38 WIKA'07
0.45
1
2.15
29.05
68.53
39 WIKA'08
0.42
1
3.11
29.38
78.55 Tabel Data Olah SPSS
1.05
0.07
1
1
80.87
31 PTBA'09
0.20
1
0.40
29.72
1
82.27
32 TLKM'06
0.18
1
1.39
31.95
81.30
35 UNTR'08
33 TLKM'09
0.13
1
1.22
32.21
1
88.67
34 UNTR'07
0.12
1
1.26
30.20
1
81.53
88.30
31.64
1
1.05
29.93
1
85.87
7 APEX'06
0.56
1
1.08
29.22
1
77.58
8 ASGR'06
0.46
1
27.09
1
1
78.33
9 ASGR'07
0.43
1
0.99
27.16
1
80.30
10 ASII'06
0.09
1.41
31.69
0.10
0.12
83.01
29.23
7.13
29.10
81.79
2 ADHI'09
0.25
1
6.69
29.36
81.54
3 ADHI'10
0.21
1
4.71
82.23
6 ANTM'09
4 ANTM'06
0.22
1
0.70
29.62
1
81.92
5 ANTM'07
0.11
1
0.24
30.12
1
82.07
1
11 BBNI'06
10.09
90.65
16 BMRI'08
0.34
1
10.75
33.40
1
89.86
17 BMRI'09
0.30
1
10.23
33.61
1
18 BNGA'06
1
0.20
8.72
31.47
1
89.27
19 BNGA'07
0.19
9.55
32.27
1
87.90
1 ADHI'07
0.17
88.66
33.51
0.48
0.41
1
10.45
32.76
1
79.39
12 BBNI'07
0.45
1
9.65
32.84
1
79.46
13 BBNI'09
1
9.91
10.88
33.06
1
81.63
14 BMRI'06
0.39
1
9.16
33.22
1
83.66
15 BMRI'07
0.35
1
20 BNGA'08
NO KODE PERUSAHAAN LEMBAR SAHAM NILAI NOMINAL (DALAM Rp) NILAI RUPIAH (MC) TOTAL EKUITAS MVE=MC/TE SAHAM SERI A SAHAM SERI B SAHAM SERI C SAHAM SERI A SAHAM SERI B SAHAM SERI C
0.38
29 KLBF'07 10,156,014,422 50 507,800,721,100 3,386,861,941,228
0.17
28 KLBF'06 10,156,014,422 50 507,800,721,100 2,994,816,751,748
0.47
27 JSMR'09 1 6,799,999,999 500 500 3,400,000,000,000 7,183,378,636,000
0.55
26 ELTY'09 1,400,000,000 18,516,859,473 500 100 2,551,685,947,300 4,642,528,114,569
25 ELSA'09 7,298,500,000 100 729,850,000,000 1,909,678,000,000
30 PTBA'07 2,304,131,850 500 1,152,065,925,000 2,675,501,000,000
0.45
24 ELSA'08 7,298,500,000 100 729,850,000,000 1,613,833,000,000
0.94
23 BUMI'09 19,404,000,000 500 9,702,000,000,000 10,296,805,176,000
0.33
22 BNLI'09 26,880,234 7,716,245,690 12,500 125 1,300,533,636,250 3,902,676,000,000
0.14
0.15
0.43
0.17
0.07
39 WIKA'08 5,846,154,000 100 584,615,400,000 1,384,641,206,000
0.45
38 WIKA'07 5,846,154,000 100 584,615,400,000 1,291,212,068,000
0.60
37 WEHA'09 428,270,000 100 42,827,000,000 71,713,008,910
0.06
36 UNTR'09 3,326,877,283 250 831,719,320,750 13,843,710,000,000
35 UNTR'08 3,326,877,283 250 831,719,320,750 11,131,607,000,000
31 PTBA'09 1 2,304,131,849 500 500 1,152,065,925,000 5,701,372,000,000
0.12
34 UNTR'07 2,851,609,100 250 712,902,275,000 5,733,335,000,000
0.13
33 TLKM'09 1 20,159,999,278 250 250 5,039,999,819,750 38,989,747,000,000
0.18
32 TLKM'06 1 20,159,999,279 250 250 5,039,999,820,000 28,068,689,000,000
0.20
21 BNGA'09 71,853,936 23,863,009,724 5,000 50 1,552,420,166,200 11,210,407,000,000
20 BNGA'08 71,853,936 23,863,009,724 5,000 50 1,552,420,166,200 9,302,467,000,000
1 ADHI'07 1,801,320,000 100 180,132,000,000 531,234,660,402
0.11
9 ASGR'07 1,348,780,500 100 134,878,050,000 314,076,374,312
0.46
8 ASGR'06 1,348,780,500 100 134,878,050,000 295,953,593,946
0.56
7 APEX'06 2,623,356,000 500 1,311,725,016,324 2,357,972,499,294
0.12
6 ANTM'09 1 9,538,459,749 100 100 953,845,975,000 8,148,939,490,000
5 ANTM'07 9,538,459,750 100 953,845,975,000 8,750,106,229,000
10 ASII'06 4048355314 500 2,024,177,657,000 22,375,766,000,000
0.22
4 ANTM'06 1,907,691,950 500 953,845,975,000 4,281,602,475,000
0.21
3 ADHI'10 1,801,320,000 100 180,132,000,000 861,113,484,045
0.25
2 ADHI'09 1,801,320,000 100 180,132,000,000 731,199,659,939
0.34
0.43
0.09
0.19
0.35
19 BNGA'07 71,853,936 12,250,748,722 5,000 50 971,807,116,100 5,203,398,000,000
0.20
18 BNGA'06 71,853,936 11,992,205,380 5,000 50 958,879,949,000 4,787,095,000,000
0.30
17 BMRI'09 1 20,970,116,804 500 500 10,485,058,402,500 35,108,769,000,000
0.34
16 BMRI'08 1 20,905,647,787 500 500 10,452,823,894,000 30,513,869,000,000
15 BMRI'07 1 20,749,551,741 500 500 10,374,775,871,000 29,243,732,000,000
11 BBNI'06 1 289,341,866 12,992,345,533 7,500 7,500 375 7,042,193,577,375 14,794,269,000,000
0.39
14 BMRI'06 1 20,631,217,466 500 500 10,315,608,733,500 26,340,670,000,000
0.41
13 BBNI'09 1 289,341,866 14,984,598,643 7,500 7,500 375 7,789,288,493,625 19,143,582,000,000
0.45
12 BBNI'07 1 289,341,866 14,984,598,643 7,500 7,500 375 7,789,288,493,625 17,219,585,000,000
0.48
0.42 PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012
- Tabel 4.3 Hasil Uji Statistik Deskriptif
N Minimum Maximum Mean Std. Deviation KI 39 .06 .94 .3156 .18394 LEV
39
68.53 90.65 81.8133 5.07583 Valid N (listwise)
39
3.39E9 1.4695E8 5.41671E8 CGPI
1.55E5
39
39 .10 10.88 4.1895 4.07308 SIZE
Descriptive Statistics
- Tabel 4.4 Uji Normalitas
Kolmogorov-Smirnov Z 1.053 Asymp. Sig. (2-tailed) .217
Absolute .169 Positive .068 Negative -.169
Most Extreme Differences
Mean .0000000 Std. Deviation 2.84402080
a
39 Normal Parameters
Unstandardized Residual N
NPar Test One-Sample Kolmogorov-Smirnov Test
OUTPUT SPSS 1. Statistik Deskriptif
2. Hasil Analisis Uji Asumsi Klasik
a. Test distribution is Normal
- Tabel 4.5 Uji Multikolonieritas
a Coefficients
Unstandardized Standardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant) 69.257 5.942 11.655 .000
KI -12.523 3.377 -.454 -3.708 .001 .635 1.574
KK -1.545 1.688 -.103 -.915 .367 .750 1.333
LEV .187 .188 .150 .993 .328 .417 2.399 Ln_SIZE .953 .382 .378 2.499 .018 .416 2.404 KAE 1.441 1.385 .126 1.041 .306 .653 1.531
a. Dependent Variable: CGPI
- Tabel 4.6 Uji Autokorelasi
NPar Test Runs Test
Unstandardized Residual
a
Test Value .38285
Cases < Test Value
19 Cases >= Test Value
20 Total Cases
39 Number of Runs
19 Z
- .321 Asymp. Sig. (2-tailed)
.749
a. Median
- Tabel 4.7 Uji Heterokedastisitas
a Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) 1.910 3.398 .562 .578
KI .019 1.931 .002 .010 .992 KK 1.087 .965 .221 1.126 .268 LEV .075 .108 .184 .698 .490 Ln_SIZE -.060 .218 -.073 -.277 .784 KAE .149 .792 .040 .188 .852
a. Dependent Variable: abs_ut
3. Hasil Analisis Regresi Berganda
- Tabel 4.8 Hasil Pengujian Regresi Berganda
a Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) 86.587 2.502 34.611 .000
KI -14.362 3.289 -.520 -4.366 .000 KK -3.132 1.812 -.209 -1.729 .093 LEV .071 .209 .057 .341 .735 SIZE 2.177E-14 .000 .458 2.748 .010 KAE .896 1.423 .078 .629 .533
a. Dependent Variable: abs_ut
4. Pengujian Goodness Of Fit Test
2
- Tabel 4.8 Hasil Perhitungan Adjusted R
b Model Summary
Adjusted R Model R R Square Square Std. Error of the Estimate
a
1 .828 .686 .638 3.05188 a.Predictors: (Constant), KAE, LEV, KK, KI, Ln_SIZE b.Dependent Variable: CGPI
- Tabel 4.9 Hasil Perhitungan Uji F
b ANOVA Model Sum of Squares Df Mean Square F Sig. a
1 Regression 671.673 5 134.335 14.423 .000 Residual 307.361 33 9.314 Total 979.034
38
a. Predictors: (Constant), KAE, LEV, KK, KI, Ln_SIZE
b. Dependent Variable: CGPI
- Tabel 4.10 Hasil Uji t
a
Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 Constant)
69.257 5.942 11.655 .000
KI -12.523 3.377 -.454 -3.708 .001
LEV .187 .188 .150 .993 .328 Ln_SIZE .953 .382 .378 2.499 .018 KAE 1.441 1.385 .126 1.041 .306
a. Dependent Variable: CGPI
NO KODE PERUSAHAAN TOTAL UTANG (dlm rupiah penuh) TOTAL MODAL (dlm rupiah penuh)
(X3)
TOTAL AKTIVA25 ELSA'09 2,286,168,000,000 1,909,678,000,000 1.20 4,210,421,000,000.00
29.27
29 KLBF'07 1,121,188,133,752 3,386,861,941,228 0.33 5,138,212,506,980.00
1
29.16
28 KLBF'06 1,080,170,510,223 2,994,816,751,748 0.36 4,624,619,204,478.00
30.41
27 JSMR'09 8,428,822,898,000 7,183,378,636,000 1.17 16,174,263,947,000.00
30.08
26 ELTY'09 5,794,138,576,947 4,642,528,114,569 1.25 11,592,631,487,233.00
1
29.07
1
30 PTBA'07 1,291,526,000,000 2,675,501,000,000 0.48 3,979,181,000,000.00
28.83
24 ELSA'08 1,685,724,000,000 1,613,833,000,000 1.04 3,317,816,000,000.00
31.58
23 BUMI'09 41,121,011,659,000 10,296,805,176,000 3.99 51,876,499,738,000.00
1
31.30
22 BNLI'07 35,336,070,000,000 3,902,676,000,000 9.05 39,298,423,000,000.00
1
32.30
21 BNGA'09 95,827,902,000,000 11,210,407,000,000 8.55 107,104,274,000,000.00
1
1
29.01
20 BNGA'08 93,836,346,000,000 9,302,467,000,000 10.09 54,885,576,000,000.00
35 UNTR'08 11,644,916,000,000 11,131,607,000,000 1.05 22,847,721,000,000.00
29.38 TABEL INPUT DATA LEVERAGE (X3), SIZE (X4) DAN KAE (X5) Ket: (KAE) 0 = KAP non big four 1 = KAP big four
39 WIKA'08 4,304,026,399,000 1,384,641,206,000 3.11 5,771,423,810,000.00
29.05
38 WIKA'07 2,776,904,388,000 1,291,212,068,000 2.15 4,133,063,845,000.00
25.77
37 WEHA'09 81,788,027,584 71,713,008,910 1.14 155,438,315,840.00
1
30.83
36 UNTR'09 10,453,748,000,000 13,843,710,000,000 0.76 24,404,828,000,000.00
1
30.76
1
1
30.20
34 UNTR'07 7,216,432,000,000 5,733,335,000,000 1.26 13,002,619,000,000.00
1
32.21
33 TLKM'09 47,636,512,000,000 38,989,747,000,000 1.22 97,559,606,000,000.00
1
31.95
32 TLKM'06 38,879,969,000,000 28,068,689,000,000 1.39 75,135,745,000,000.00
1
29.72
31 PTBA'09 2,292,740,000,000 5,701,372,000,000 0.40 8,078,578,000,000.00
31.64
1
(dlm rupiah penuh) (X4) (X5) LEVERAGE Ln_size KAE
6 ANTM'09 847,590,728,000 8,148,939,490,000 0.10 9,939,996,438,000.00
1
27.16
9 ASGR'07 310,480,918,902 314,076,374,312 0.99 624,557,293,214.00
1
27.09
8 ASGR'06 310,480,918,902 295,953,593,946 1.05 584,838,895,959.00
1
29.22
7 APEX'06 2,551,731,888,834 2,357,972,499,294 1.08 4,909,704,388,128.00
1
29.93
1
31.69
30.12
5 ANTM'07 2,130,970,294,000 8,750,106,229,000 0.24 12,043,690,940,000.00
1
29.62
4 ANTM'06 3,010,536,837,000 4,281,602,475,000 0.70 7,292,142,247,000.00
29.23
3 ADHI'10 4,059,941,228,781 861,113,484,045 4.71 4,927,696,202,275.00
29.36
2 ADHI'09 4,888,581,325,142 731,199,659,939 6.69 5,629,454,335,393.00
29.10
1 ADHI'07 3,787,811,819,628 531,234,660,402 7.13 4,333,167,349,278.00
10 ASII'06 31,498,444,000,000 22,375,766,000,000 1.41 57,929,290,000,000.00
1
32.27
33.51
19 BNGA'07 49,678,787,000,000 5,203,398,000,000 9.55 103,197,574,000,000.00
1
31.47
18 BNGA'06 41,752,356,000,000 4,787,095,000,000 8.72 46,544,346,000,000.00
1
33.61
17 BMRI'09 359,318,341,000,000 35,108,769,000,000 10.23 394,616,604,000,000.00
1
33.40
16 BMRI'08 327,896,740,000,000 30,513,869,000,000 10.75 319,085,590,000,000.00
1
15 BMRI'07 289,835,512,000,000 29,243,732,000,000 9.91 358,438,678,000,000.00
11 BBNI'06 154,596,653,000,000 14,794,269,000,000 10.45 169,415,573,000,000.00
1
33.22
14 BMRI'06 241,171,346,000,000 26,340,670,000,000 9.16 267,517,192,000,000.00
1
33.06
13 BBNI'09 208,322,445,000,000 19,143,582,000,000 10.88 227,496,967,000,000.00
1
32.84
12 BBNI'07 166,094,416,000,000 17,219,585,000,000 9.65 183,341,611,000,000.00
1
32.76
PENGARUH KARAKTERISTIK PERUSAHAAN ...,PURWANTI,AKUNTANSI, UMP 2012