Pengaruh Intellectual Capital terhadap Return on Asset Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN
Lampirani
Tabulasi Data Variabel Penelitian
RasioProfitabilitas (ROE) Perusahaan Manufaktur yang Terdaftar di BEI
NO
Nama Perusahaan
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Akhasa Wira International Tbk
Astragraphia Tbk
Astra International Tbk
Eterindo Wahanatama Tbk
Titan Kimia Nusantara Tbk
Goodyear Indonesia Tbk
HM Sampoerna Tbk
Indomobil Sukses Internasional Tbk
Kedawung Setia Industrial Tbk
Kalbe Farma Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Lautan Luas Tbk
Multi Bintang IndonesiaTbk
Pioneerindo Tbk
Surabaya Agung Industri Pulp &Kertas Tbk
Selamat Sempurna Tbk
Unilever Tbk
United Tractors Tbk
Voksel Elektrik Tbk
ADES
ASGR
ASII
ETWA
FPNI
GDYR
HMSP
IMAS
KDSI
KLBF
LION
LMSH
LTLS
MLBI
PTSP
SAIP
SMSM
UNVR
UNTR
VOKS
2012
0,4
0,27
0,25
0,0879
0,1562
0,13
0,747
0,1546
0,1166
0,2352
0,2296
0,4233
0,0719
1,37
0,289
-0,13
0,36
1,637
0,193
0,244
Tahun
2011
0,21
0,251
0,28
0,0861
0,1050
0,05
0,783
0,1741
0,0846
0,2275
0,1739
0,1905
0,0799
0,93
0,369
0,18
0,32
1,513
0,27
0,223
2010
0,32
0,254
0,29
0,741
0,1604
0,16
0,629
0,3563
0,0661
0,2229
0,1486
0,1571
0,0852
0,96
0,382
0,09
0,29
1,123
0,257
0,027
Universitas Sumatera Utara
Lampiranii
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2010
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2010
HCE
3.722455175
2.231765774
3.69376379
2.134451057
1.225818658
1.452265126
1.299570987
5.388985585
2.581427616
2.058916004
3.518926138
2.903305101
2.442769183
4.770868834
1.597374965
3.066219614
1.661851262
3.310829137
2.375400359
1.233950366
ROA
SCE
0.731360096
0.551924305
0.72927343
0.531495465
0.184218649
0.311420496
0.230515293
0.821413005
0.612617455
0.51430753
0.715822395
0.655564962
0.590628534
0.790394572
0.37397291
0.6738655
0.398261431
0.697960855
0.579018334
0.011207998
CEE
0.321478107
0.252742389
0.125813545
0.124706505
0.222220668
0.087391297
0.117148138
0.255814912
0.120176331
0.298083478
0.094112613
0.2839943
0.137563451
0.07965507
0.053492342
0.226888894
0.145832248
0.125461465
0.161592456
0.027543875
VAIC
4.775293378
3.036432468
4.548850765
2.790653027
1.632257975
1.851076919
1.647234418
6.466213502
3.314221402
2.871307012
4.328861146
3.842864363
3.170961168
5.640918476
2.024840217
3.966974008
2.205944941
4.134251457
3.116011149
1.272702239
0.257399806
0.158720006
0.124529504
0.079249715
0.078770718
0.053161876
0.040527993
0.226055004
0.078795577
0.161197164
0.075067568
0.229644614
0.113542266
0.095288298
0.030976345
0.172328302
0.068381749
0.116773058
0.097784943
0.010739403
Universitas Sumatera Utara
Lampiraniii
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2011
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2011
HCE
3.339675809
1.840130933
3.614843753
4.62041191
1.320115886
1.449138916
2.4619406
5.214497855
1.850671571
2.681046343
3.620877078
2.863044365
2.794900718
2.502425815
1.877953244
3.052692308
1.086793276
3.277442296
1.9727549
1.693035802
ROA
SCE
0.700569738
0.456560409
0.72336287
0.78356908
0.242490746
0.309935031
0.304114841
0.80822698
0.45965561
0.627011296
0.773345803
0.650721444
0.642205537
0.600387794
0.467505379
0.672420309
0.079861808
0.694884025
0.493094656
0.409345036
CEE
0.287535313
0.274332257
0.15952173
0.262013673
0.199698435
0.099749209
0.243305168
0.245495495
0.106510142
0.248134121
0.094552511
0.237221654
0.150016515
0.044655234
0.058975505
0.205729589
0.206437057
0.112339672
0.14587043
0.041660567
VAIC
4.32778086
2.571023599
4.497728353
5.665994663
1.762305067
1.858823156
3.009360609
6.26822033
2.416837323
3.55619176
4.488775392
3.750987463
3.58712277
3.147468843
2.404434128
3.930842206
1.373092141
4.084665993
2.611719986
2.144041405
0.225507374
0.139192854
0.1307305
0.195530718
0.076711095
0.054693738
0.074878684
0.215941003
0.049816172
0.158593984
0.075888638
0.212604224
0.10432742
0.051701739
0.038165574
0.161615648
0.025423607
0.086042299
0.073429042
0.030585245
Universitas Sumatera Utara
Lampiraniv
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2012
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2012
HCE
3.430785068
1.751620409
4.427081183
3.222014224
1.219635713
1.027874298
1.468115398
5.599511904
1.161754116
2.231252176
3.267224513
3.102550995
2.883063384
1.052710431
1.46917317
2.823051948
1.290552246
3.358174799
2.131309491
1.085279315
ROA
SCE
0.708521524
0.429100052
0.774117537
0.689635138
0.180083045
0.027118392
0.318854634
0.814436319
0.13923266
0.551821165
0.693929818
0.677684588
0.653146716
0.050071159
0.319345043
0.645773433
0.225137918
0.702219193
0.530804885
0.078578218
CEE
0.261513908
0.259277317
0.218685948
0.186513508
0.210024817
0.058527911
0.132309066
0.257027109
0.090430887
0.25822921
0.073893975
0.247936489
0.173809018
0.018948098
0.041625373
0.190811635
0.239228171
0.12017971
0.181535898
0.028973115
VAIC
4.4008205
2.439997778
5.419884668
4.09816287
1.609743575
1.113520601
1.919279098
6.670975332
1.391417663
3.041302551
4.035048306
4.028172072
3.710019118
1.121729688
1.830143586
3.659637016
1.754918335
4.180573702
2.843650274
1.192830648
0.213354956
0.124781089
0.190656289
0.136030069
0.066733308
0.02794329
0.046154879
0.233950982
0.013847046
0.135516921
0.03477904
0.111069454
0.134817587
0.018155289
0.030495587
0.139862148
0.055613607
0.1168159
0.100714924
0.010461342
Universitas Sumatera Utara
Lampiranv
Hasil Output SPSS Statistik Deskriptif
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
Std. Deviation
HCE
60
4.57
1.03
5.60
2.5635
1.16201
SCE
60
.81
.01
.82
.5136
.23026
CEE
60
.30
.02
.32
.1656
.08227
VAIC
60
5.56
1.11
6.67
3.2426
1.40395
ROA
60
.25
.01
.26
.1065
.06665
Valid N (listwise)
60
Lampiranv
Hasil Output SPSS Model Regresi Linier Sederhana
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
a
VAIC
b
Method
. Enter
a. All requested variables entered.
b. Dependent Variable: ROA
b
Model Summary
Model
1
R
.769
R Square
a
.591
Adjusted R
Std. Error of the
Square
Estimate
.584
Durbin-Watson
.04299
2.258
a. Predictors: (Constant), VAIC
b. Dependent Variable: ROA
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
F
Regression
.155
1
.155
Residual
.107
58
.002
Total
.262
59
Sig.
83.802
.000
a
a. Predictors: (Constant), VAIC
b. Dependent Variable: ROA
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
VAIC
Std. Error
-.012
.014
.036
.004
Coefficients
Beta
Collinearity Statistics
t
.769
Sig.
-.840
.405
9.154
.000
Tolerance
1.000
a. Dependent Variable: ROA
Universitas Sumatera Utara
VIF
1.000
Universitas Sumatera Utara
NPar Test
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
60
Normal Parameters
a,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.04262797
Absolute
.123
Positive
.123
Negative
-.099
Kolmogorov-Smirnov Z
.954
Asymp. Sig. (2-tailed)
.323
a. Test distribution is Normal.
b. Calculated from data.
Lampiranvi
Hasil Output SPSS Model Regresi Linier Berganda
Variables Entered/Removed
Model
Variables
Variables
Entered
Removed
a
1
CEE, HCE, SCE
Method
. Enter
a. All requested variables entered.
b
Model Summary
Model
1
R
.935
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.873
.867
Durbin-Watson
.02435
1.991
a. Predictors: (Constant), CEE, HCE, SCE
b. Dependent Variable: ROA
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
F
Regression
.229
3
.076
Residual
.033
56
.001
Total
.262
59
Sig.
128.738
.000
a
a. Predictors: (Constant), CEE, HCE, SCE
b. Dependent Variable: ROA
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-.053
.009
HCE
.018
.006
SCE
.064
CEE
.492
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
-6.043
.000
.309
2.946
.005
.206
4.862
.031
.221
2.096
.041
.203
4.919
.042
.607
11.782
.000
.852
1.173
a. Dependent Variable: ROA
Universitas Sumatera Utara
Universitas Sumatera Utara
Npar Test
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
60
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.02371922
Absolute
.123
Positive
.075
Negative
-.123
Kolmogorov-Smirnov Z
.954
Asymp. Sig. (2-tailed)
.322
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Lampirani
Tabulasi Data Variabel Penelitian
RasioProfitabilitas (ROE) Perusahaan Manufaktur yang Terdaftar di BEI
NO
Nama Perusahaan
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Akhasa Wira International Tbk
Astragraphia Tbk
Astra International Tbk
Eterindo Wahanatama Tbk
Titan Kimia Nusantara Tbk
Goodyear Indonesia Tbk
HM Sampoerna Tbk
Indomobil Sukses Internasional Tbk
Kedawung Setia Industrial Tbk
Kalbe Farma Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Lautan Luas Tbk
Multi Bintang IndonesiaTbk
Pioneerindo Tbk
Surabaya Agung Industri Pulp &Kertas Tbk
Selamat Sempurna Tbk
Unilever Tbk
United Tractors Tbk
Voksel Elektrik Tbk
ADES
ASGR
ASII
ETWA
FPNI
GDYR
HMSP
IMAS
KDSI
KLBF
LION
LMSH
LTLS
MLBI
PTSP
SAIP
SMSM
UNVR
UNTR
VOKS
2012
0,4
0,27
0,25
0,0879
0,1562
0,13
0,747
0,1546
0,1166
0,2352
0,2296
0,4233
0,0719
1,37
0,289
-0,13
0,36
1,637
0,193
0,244
Tahun
2011
0,21
0,251
0,28
0,0861
0,1050
0,05
0,783
0,1741
0,0846
0,2275
0,1739
0,1905
0,0799
0,93
0,369
0,18
0,32
1,513
0,27
0,223
2010
0,32
0,254
0,29
0,741
0,1604
0,16
0,629
0,3563
0,0661
0,2229
0,1486
0,1571
0,0852
0,96
0,382
0,09
0,29
1,123
0,257
0,027
Universitas Sumatera Utara
Lampiranii
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2010
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2010
HCE
3.722455175
2.231765774
3.69376379
2.134451057
1.225818658
1.452265126
1.299570987
5.388985585
2.581427616
2.058916004
3.518926138
2.903305101
2.442769183
4.770868834
1.597374965
3.066219614
1.661851262
3.310829137
2.375400359
1.233950366
ROA
SCE
0.731360096
0.551924305
0.72927343
0.531495465
0.184218649
0.311420496
0.230515293
0.821413005
0.612617455
0.51430753
0.715822395
0.655564962
0.590628534
0.790394572
0.37397291
0.6738655
0.398261431
0.697960855
0.579018334
0.011207998
CEE
0.321478107
0.252742389
0.125813545
0.124706505
0.222220668
0.087391297
0.117148138
0.255814912
0.120176331
0.298083478
0.094112613
0.2839943
0.137563451
0.07965507
0.053492342
0.226888894
0.145832248
0.125461465
0.161592456
0.027543875
VAIC
4.775293378
3.036432468
4.548850765
2.790653027
1.632257975
1.851076919
1.647234418
6.466213502
3.314221402
2.871307012
4.328861146
3.842864363
3.170961168
5.640918476
2.024840217
3.966974008
2.205944941
4.134251457
3.116011149
1.272702239
0.257399806
0.158720006
0.124529504
0.079249715
0.078770718
0.053161876
0.040527993
0.226055004
0.078795577
0.161197164
0.075067568
0.229644614
0.113542266
0.095288298
0.030976345
0.172328302
0.068381749
0.116773058
0.097784943
0.010739403
Universitas Sumatera Utara
Lampiraniii
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2011
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2011
HCE
3.339675809
1.840130933
3.614843753
4.62041191
1.320115886
1.449138916
2.4619406
5.214497855
1.850671571
2.681046343
3.620877078
2.863044365
2.794900718
2.502425815
1.877953244
3.052692308
1.086793276
3.277442296
1.9727549
1.693035802
ROA
SCE
0.700569738
0.456560409
0.72336287
0.78356908
0.242490746
0.309935031
0.304114841
0.80822698
0.45965561
0.627011296
0.773345803
0.650721444
0.642205537
0.600387794
0.467505379
0.672420309
0.079861808
0.694884025
0.493094656
0.409345036
CEE
0.287535313
0.274332257
0.15952173
0.262013673
0.199698435
0.099749209
0.243305168
0.245495495
0.106510142
0.248134121
0.094552511
0.237221654
0.150016515
0.044655234
0.058975505
0.205729589
0.206437057
0.112339672
0.14587043
0.041660567
VAIC
4.32778086
2.571023599
4.497728353
5.665994663
1.762305067
1.858823156
3.009360609
6.26822033
2.416837323
3.55619176
4.488775392
3.750987463
3.58712277
3.147468843
2.404434128
3.930842206
1.373092141
4.084665993
2.611719986
2.144041405
0.225507374
0.139192854
0.1307305
0.195530718
0.076711095
0.054693738
0.074878684
0.215941003
0.049816172
0.158593984
0.075888638
0.212604224
0.10432742
0.051701739
0.038165574
0.161615648
0.025423607
0.086042299
0.073429042
0.030585245
Universitas Sumatera Utara
Lampiraniv
Hasil Perhitungan HCE, SCE, CEE, VAIC dan ROA tahun 2012
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
SMGR
AMFG
ARNA
CTBN
INAI
BUDI
SRSN
INTP
APLI
IGAR
TRST
MAIN
SMCB
FASW
TKIM
ASII
GDYR
GJTL
LPIN
HDTX
2012
HCE
3.430785068
1.751620409
4.427081183
3.222014224
1.219635713
1.027874298
1.468115398
5.599511904
1.161754116
2.231252176
3.267224513
3.102550995
2.883063384
1.052710431
1.46917317
2.823051948
1.290552246
3.358174799
2.131309491
1.085279315
ROA
SCE
0.708521524
0.429100052
0.774117537
0.689635138
0.180083045
0.027118392
0.318854634
0.814436319
0.13923266
0.551821165
0.693929818
0.677684588
0.653146716
0.050071159
0.319345043
0.645773433
0.225137918
0.702219193
0.530804885
0.078578218
CEE
0.261513908
0.259277317
0.218685948
0.186513508
0.210024817
0.058527911
0.132309066
0.257027109
0.090430887
0.25822921
0.073893975
0.247936489
0.173809018
0.018948098
0.041625373
0.190811635
0.239228171
0.12017971
0.181535898
0.028973115
VAIC
4.4008205
2.439997778
5.419884668
4.09816287
1.609743575
1.113520601
1.919279098
6.670975332
1.391417663
3.041302551
4.035048306
4.028172072
3.710019118
1.121729688
1.830143586
3.659637016
1.754918335
4.180573702
2.843650274
1.192830648
0.213354956
0.124781089
0.190656289
0.136030069
0.066733308
0.02794329
0.046154879
0.233950982
0.013847046
0.135516921
0.03477904
0.111069454
0.134817587
0.018155289
0.030495587
0.139862148
0.055613607
0.1168159
0.100714924
0.010461342
Universitas Sumatera Utara
Lampiranv
Hasil Output SPSS Statistik Deskriptif
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
Std. Deviation
HCE
60
4.57
1.03
5.60
2.5635
1.16201
SCE
60
.81
.01
.82
.5136
.23026
CEE
60
.30
.02
.32
.1656
.08227
VAIC
60
5.56
1.11
6.67
3.2426
1.40395
ROA
60
.25
.01
.26
.1065
.06665
Valid N (listwise)
60
Lampiranv
Hasil Output SPSS Model Regresi Linier Sederhana
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
a
VAIC
b
Method
. Enter
a. All requested variables entered.
b. Dependent Variable: ROA
b
Model Summary
Model
1
R
.769
R Square
a
.591
Adjusted R
Std. Error of the
Square
Estimate
.584
Durbin-Watson
.04299
2.258
a. Predictors: (Constant), VAIC
b. Dependent Variable: ROA
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
F
Regression
.155
1
.155
Residual
.107
58
.002
Total
.262
59
Sig.
83.802
.000
a
a. Predictors: (Constant), VAIC
b. Dependent Variable: ROA
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
VAIC
Std. Error
-.012
.014
.036
.004
Coefficients
Beta
Collinearity Statistics
t
.769
Sig.
-.840
.405
9.154
.000
Tolerance
1.000
a. Dependent Variable: ROA
Universitas Sumatera Utara
VIF
1.000
Universitas Sumatera Utara
NPar Test
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
60
Normal Parameters
a,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.04262797
Absolute
.123
Positive
.123
Negative
-.099
Kolmogorov-Smirnov Z
.954
Asymp. Sig. (2-tailed)
.323
a. Test distribution is Normal.
b. Calculated from data.
Lampiranvi
Hasil Output SPSS Model Regresi Linier Berganda
Variables Entered/Removed
Model
Variables
Variables
Entered
Removed
a
1
CEE, HCE, SCE
Method
. Enter
a. All requested variables entered.
b
Model Summary
Model
1
R
.935
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.873
.867
Durbin-Watson
.02435
1.991
a. Predictors: (Constant), CEE, HCE, SCE
b. Dependent Variable: ROA
Universitas Sumatera Utara
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
F
Regression
.229
3
.076
Residual
.033
56
.001
Total
.262
59
Sig.
128.738
.000
a
a. Predictors: (Constant), CEE, HCE, SCE
b. Dependent Variable: ROA
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-.053
.009
HCE
.018
.006
SCE
.064
CEE
.492
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
-6.043
.000
.309
2.946
.005
.206
4.862
.031
.221
2.096
.041
.203
4.919
.042
.607
11.782
.000
.852
1.173
a. Dependent Variable: ROA
Universitas Sumatera Utara
Universitas Sumatera Utara
Npar Test
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
60
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.02371922
Absolute
.123
Positive
.075
Negative
-.123
Kolmogorov-Smirnov Z
.954
Asymp. Sig. (2-tailed)
.322
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara