Pengaruh Struktur Kepemilikan Manajerial dan Good Corporate Governance terhadap Biaya Keageanan pada Perusahaan Manufaktur di Bursa Efek Indonesia
N o Kode Emite n Kepemilikan Manajerial listed share
2010 2011 2012 2013 2014
1 PSDN 3744000 23760000 3744000 23760000 23472000 1440000000 2 STTP 96940000 11004000 55544000 55544000 41003000 1310000000 3
TBLA 4942098.93
9 4942098.939 4942098.939
4942098.93 9
4942098.93
9 4942098939 4 GGRM 15392704 16162339.2 17701609.6 17701609.6 17701609.6 1924088000 5 HDTX 56092098.6 36475189.8 36475189.8 36475189.8 36781704 1532571000 6
SSTM 89691643.2
6 87935279.49 93672734.48
67093096.0 7
93672734.4
8 1170909181 7
BRPT 32805496.0
8 34201474.64 34201474.64
34899463.9
2 1284300272 6979892784 8 AKRA 22639960.7 37863382.55 22249616.55 19517207.5 18736519.2 3903441500 9 LTLS 28392000 28392000 28392000 28392000 28392000 780000000 10 DUTI 231620000 239205000 105635000 105635000 106005000 1850000000 11 BRNA 20700000 2070000 2415000 24150000 2415000 690000000 12
LMPI 201703.533
8 201703.5338 201703.5338
201703.533 8
435377077.
7 1008517669 13 ALMI 9794400 9856000 9856000 9856000 9917600 616000000 14 BTON 17244000 17244000 17244000 17244000 17244000 180000000 15 CTBN 240111.45 43620246.75 240111.45 240111.45 80037.15 800371500 16 LION 119636.8 119636.8 119636.8 124838.4 114435.2 52016000 17 LMSH 60288 63072 63264 927168 465408 9600000 18 NIKL 3532690 757005 12112080 757005 419380770 2523350000 19
IKAI 237415.135
8 239789.2872 239789.2872
239789.287 2
230292.681
7 791383786 20 IKBI 306000 306000 306000 306000 56457000 306000000 21
ASII 16193421.2
6 16193421.26 16193421.26
16193421.2 6 1288996332 0 4048355314 0 22 AUTO
3855786.4 3373813.1 3373813.1 3373813.1
795737918.
3 4819733000 23 BRAM 12645000 12645000 11250000 12496500 7438500 450000000 24
INTA 23976324.3
4 24840336.03 24408330.19
24840336.0 3
21816295.1
2 2160029220 25
NIPS 3419333.33
2 3642333.332 3419333.332
3270666.66 5
3344999.99
9 1486666666 26
PRAS 22994226.0
8 22994226.08 22924121.73
23134434.7 7
23274643.4
7 701043478 27 PYFA 18460260 18513768 18406752 18513768 18674292 535080000 28
SMGR
1063139715 1059090360 1059090360
105909036
(2)
No Kode Emiten
Proporsi Kepemilikan Manajerial Rata-rata
2010 2011 2012 2013 2014
1 PSDN 0.0026 0.0165 0.0026 0.0165 0.0163 0.0109 2 STTP 0.074 0.0084 0.0424 0.0424 0.0313 0.0397 3 TBLA 0.001 0.001 0.001 0.001 0.0010 0.001 4 GGRM 0.008 0.0084 0.0092 0.0092 0.0092 0.0088 5 HDTX 0.0366 0.0238 0.0238 0.0238 0.0240 0.0264 6 SSTM 0.0766 0.0751 0.08 0.0573 0.0800 0.0738 7 BRPT 0.0047 0.0049 0.0049 0.005 0.1840 0.0407 8 AKRA 0.0058 0.0097 0.0057 0.005 0.0048 0.0062 9 LTLS 0.0364 0.0364 0.0364 0.0364 0.0364 0.0364 10 DUTI 0.1252 0.1293 0.0571 0.0571 0.0573 0.0852 11 BRNA 0.03 0.003 0.0035 0.035 0.0035 0.015 12 LMPI 0.0002 0.0002 0.0002 0.0002 0.4317 0.0865 13 ALMI 0.0159 0.016 0.016 0.016 0.0161 0.016 14 BTON 0.0958 0.0958 0.0958 0.0958 0.0958 0.0958 15 CTBN 0.0003 0.0545 0.0003 0.0003 0.0001 0.0111 16 LION 0.0023 0.0023 0.0023 0.0024 0.0022 0.0023 17 LMSH 0.00628 0.00657 0.00659 0.09658 0.0485 0.0329 18 NIKL 0.0014 0.0003 0.0048 0.0003 0.1662 0.0346 19 IKAI 0.0003 0.000303 0.000303 0.000303 0.0003 0.0003 20 IKBI 0.001 0.001 0.001 0.001 0.1845 0.0377 21 ASII 0.0004 0.0004 0.0004 0.0004 0.3184 0.064 22 AUTO 0.0008 0.0007 0.0007 0.0007 0.1651 0.0336 23 BRAM 0.0281 0.0281 0.025 0.02777 0.0165 0.0251 24 INTA 0.0111 0.0115 0.0113 0.0115 0.0101 0.0111 25 NIPS 0.0023 0.00245 0.0023 0.0022 0.0023 0.0023 26 PRAS 0.0328 0.0328 0.0327 0.033 0.0332 0.0329 27 PYFA 0.0345 0.0346 0.0344 0.0346 0.0349 0.0346 28 SMGR 0.2888 0.2877 0.2877 0.2877 0.2366 0.2777 29 AMFG 0.0003 0.0545 0.0003 0.0003 1.3331 0.2777 30 SMCB 0.0023 0.0023 0.0023 0.0024 0.2912 0.0601 31 BRNA 0.0592 0.0591 0.0592 0.0591 0.0589 0.0591
(3)
N o
Emite
n Kepemilik Instusional Listed Share
2010 2011 2012 2013 2014
1 PSDN 1330560000 1310644800 1310688000 1310688000 1311019200 1440000000 2 STTP 743556000 989705000 743556000 743556000 742377000 1310000000 3 TBLA 2713706527 2795745370 2853073717 2900023657 2896564188 4942098939 4
GGR
M 1405738693 1453648484 1453648484 1453648484 1458266295 1924088000 5 HDTX 366131212 366284469 367510525.8 365962629.1 365533509.2 1532571000 6 SSTM 814133154 629246593.9 620581865.9 650088777.3 822095336 1170909181 7 BRPT 5038784601 5045764494 5040180579 5040180579 4718407522 6979892784 8 AKRA 2318253907 2329573887 2311618056 2311618056 2302640141 3903441500 9 LTLS 491634000 491634000 491634000 491634000 517764000 780000000 10 DUTI 485902500 483201500 483497500 485625000 485273500 1850000000 11 BRNA 354798000 411654000 354798000 354798000 355902000 690000000 12 LMPI 781903749 781601193.5 781903748.8 839792663 838784145.3 1008517669 13 ALMI 498467200 516392800 516392800 516392800 468714400 616000000 14 BTON 68598000 68922000 68745600 68598000 68036400 180000000 15 CTBN 647660618 647660617.8 647660617.8 647660617.8 658865818.8 800371500 16 LION 30013232 30013232 30013232 30013232 30013232 52016000 17 LMSH 2452800 3093120 3093120 3093120 3099840 9600000 18 NIKL 2018680000 1766345000 2018680000 2021455685 2015904315 2523350000 19 IKAI 399530104 400835887.6 400440195.7 396135067.9 401302804 791383786 20 IKBI 40835700 40840902 40835700 41172300 41335398 306000000 21 ASII 2.0286E+10 20286308478 20286308478 20286308478 1.03055E+11 40483553140 22 AUTO 3646609988 3636970522 3641115492 3641308282 3652586457 4819733000 23 BRAM 255465000 251010000 255091500 255006000 256927500 450000000 24 INTA 987133354 987133353.5 989293382.8 991453412 1002253558 2160029220 25 NIPS 551702000 551701999.8 551701999.8 551701999.8 1547025333 1486666666 26 PRAS 317152069 317152069.4 317152069.4 317152069.4 1262158678 701043478 27 PYFA 288140580 288140580 288140580 288140580 75446280 535080000 28 SMGR 1844665204 1792759837 1881477521 1881477521 9735753474 3681231699 29 AMFG 351192800 363822200 363822200 363822200 516850600 434000000 30 SMCB 6120358230 6120358230 6270551070 6270551070 5908095900 7662900000
(4)
No
Kode Emiten
Proporsi Kepemilikan Institusional
Rata - rata
2010 2011 2012 2013 2014
1 PSDN 0.924 0.91017 0.9102 0.9102 0.91043 0.913
2 STTP 0.5676 0.7555 0.5676 0.5676 0.5667 0.605
3 TBLA 0.5491 0.5657 0.5773 0.5868 0.5861 0.573
4 GGRM 0.7306 0.7555 0.7555 0.7555 0.7579 0.751
5 HDTX 0.2389 0.239 0.2398 0.23879 0.23851 0.239
6 SSTM 0.6953 0.5374 0.53 0.5552 0.7021 0.604
7 BRPT 0.7219 0.7229 0.7221 0.7221 0.676 0.713
8 AKRA 0.5939 0.5968 0.5922 0.5922 0.5899 0.593
9 LTLS 0.6303 0.6303 0.6303 0.6303 0.6638 0.637
10 DUTI 0.26265 0.26119 0.26135 0.2625 0.26231 0.262
11 BRNA 0.5142 0.5966 0.5142 0.5142 0.5158 0.531
12 LMPI 0.7753 0.775 0.7753 0.8327 0.8317 0.798
13 ALMI 0.8092 0.8383 0.8383 0.8383 0.7609 0.817
14 BTON 0.3811 0.3829 0.38192 0.3811 0.37798 0.381
15 CTBN 0.8092 0.8092 0.8092 0.8092 0.8232 0.812
16 LION 0.577 0.577 0.577 0.577 0.577 0.577
17 LMSH 0.2555 0.3222 0.3222 0.3222 0.3229 0.309
18 NIKL 0.8 0.7 0.8 0.8011 0.7989 0.78
19 IKAI 0.50485 0.5065 0.506 0.50056 0.50709 0.505
20 IKBI 0.13345 0.133467 0.13345 0.13455 0.135083 0.134
21 ASII 0.5011 0.5011 0.5011 0.5011 2.5456 0.91
22 AUTO 0.7566 0.7546 0.75546 0.7555 0.75784 0.756
23 BRAM 0.5677 0.5578 0.56687 0.56668 0.57095 0.566
24 INTA 0.457 0.457 0.458 0.459 0.464 0.459
25 NIPS 0.3711 0.3711 0.3711 0.3711 1.0406 0.505
26 PRAS 0.4524 0.4524 0.4524 0.4524 1.8004 0.722
27 PYFA 0.5385 0.5385 0.5385 0.5385 0.141 0.459
28 SMGR 0.5011 0.487 0.5111 0.5111 2.6447 0.931
29 AMFG 0.8092 0.8383 0.8383 0.8383 1.1909 0.903
30 SMCB 0.7987 0.7987 0.8183 0.8183 0.771 0.801
(5)
No Emiten
Proporsi Dewan Komisaris
Rata - rata
2010 2011 2012 2013 2014
1 PSDN 0.50 0.33 0.33 0.33 0.35 0.37
2 STTP 1.00 0.25 0.50 0.50 0.50 0.55
3 TBLA 0.50 0.33 0.33 0.33 0.35 0.37
4 GGRM 0.67 0.50 0.50 0.50 0.48 0.53
5 HDTX 0.33 0.25 0.25 0.25 0.32 0.28
6 SSTM 0.40 0.33 0.33 0.33 0.35 0.35
7 BRPT 0.25 0.20 0.20 0.33 0.32 0.26
8 AKRA 0.50 0.33 0.33 0.33 0.35 0.37
9 LTLS 0.33 0.50 0.40 0.50 0.52 0.45
10 DUTI 0.67 0.67 0.67 0.67 0.68 0.67
11 BRNA 0.25 0.25 0.25 0.33 0.32 0.28
12 LMPI 0.50 0.50 0.50 0.50 0.50 0.50
13 ALMI 0.40 0.40 0.40 0.50 0.50 0.44
14 BTON 0.50 0.50 0.50 0.50 0.50 0.50
15 CTBN 0.50 0.33 0.40 0.40 0.32 0.39
16 LION 0.33 0.33 0.50 0.33 0.35 0.37
17 LMSH 0.33 0.33 0.33 0.33 0.32 0.33
18 NIKL 0.33 0.33 0.40 0.33 0.35 0.35
19 IKAI 0.50 0.50 0.50 0.50 0.50 0.50
20 IKBI 0.20 0.20 0.20 0.20 0.35 0.23
21 ASII 0.36 0.36 0.40 0.40 0.37 0.38
22 AUTO 0.40 0.44 0.44 0.44 0.37 0.42
23 BRAM 0.43 0.50 0.43 0.43 0.41 0.44
24 INTA 0.33 0.33 0.33 0.33 0.32 0.33
25 NIPS 0.33 0.33 0.25 0.33 0.35 0.32
26 PRAS 0.33 0.33 0.33 0.33 0.32 0.33
27 PYFA 0.33 0.33 0.33 0.33 0.32 0.33
28 SMGR 0.36 0.36 0.40 0.40 0.37 0.38
29 AMFG 0.50 0.50 0.50 0.50 0.50 0.50
30 SMCB 0.40 0.40 0.40 0.50 0.50 0.44
(6)
No Kode Emiten
Total Hutang
2010 2011 2012 2013 2014
1 PSDN 166912888 211793038.1 225291694.8 348423760 288916595 2 STTP 231011120 170637944.3 290726315 594593237.8 742153070.2 3 TBLA 2438938140 2801195256 3229388247 4109326493 4531694126 4 GGRM 11620354662 11979516231 15438048159 18228678063 22644760933 5 HDTX 561202195 504774706.6 465367749.7 602702633.7 1209556974 6 SSTM 561427840 560908058.4 531021438.5 522964013.9 510410841 7 BRPT 9448960920 9584395356 10027317893 9770788449 23998796823 8 AKRA 4737334620 5209737281 6715826002 9407131384 9388994804 9 LTLS 2221494730 2477070391 2892217112 3097505443 3348312578 10 DUTI 1235831337 1628120793 1665946844 2063757997 1617269187 11 BRNA 359742271 382170068.7 465913376.4 684315312.5 918015170.9 12 LMPI 216205600 159534034.3 233420010.4 331311296.1 404582155.4 13 ALMI 1055916108 1189092165 1338986711 1892209123 1355863061 14 BTON 19132512 21979059.94 32500932.4 38749652.95 38802132.35 15 CTBN 1203958420 1310970426 1064196037 1576792618 1526667639 16 LION 52270800 52929566.75 75550553.38 70924807.84 93302028.59 17 LMSH 23929200 39376814.39 53528552.3 34196541.79 33457786.14 18 NIKL 536832270 431934334.7 554035879 937901572.6 984704783.7 19 IKAI 290992176 259067294.3 240323004.2 245614655.9 284463123.2 20 IKBI 103960565 74675232.24 110446355.5 140234828.5 232945010.8 21 ASII 56428500000 73685509344 92232275337 1.0855E+11 1.14423E+11 22 AUTO 1379546883 1517991150 1848579983 2858424533 4825288599 23 BRAM 1028418822 248715555.2 315681382.2 613942719.1 726339546.7 24 INTA 842003910 1072709007 2739206552 3655947934 4249546174 25 NIPS 310075308 201261605.7 250647583.4 330296156.7 421805028.6 26 PRAS 273884814 369735687.1 336988996.4 409867559.3 352540925.9 27 PYFA 32379588 27086031.77 27414181.83 41014882.15 59439854.66 28 SMGR 76760500000 92959740000 1.09137E+11 1.18015E+11 1.18949E+11 29 AMFG 493512656 591930900 623084200 743272530 862046020 30 SMCB 3903531126 3832675350 3772240270 4617446900 7050094320 31 BRNA 359191364 379938760 462230400 686331130 920362830
(7)
No Kode Emiten
Total Aset
2010 2011 2012 2013 2014
1 PSDN 353629000 414611000 421366000 682611000 722319000 2 STTP 548720000 649274000 934766000 1249841000 1384130000 3 TBLA 3651105000 4244618000 5197552000 6212359000 6377448000 4 GGRM 30741679000 39088705000 41509325000 50770251000 53839153000 5 HDTX 1089713000 1014303000 1013575000 1362547000 2267098000 6 SSTM 877231000 872459000 843450000 810276000 787254000 7 BRPT 16015188000 18843727000 20504858000 18002299000 27902588000 8 AKRA 7665590000 8308244000 11787525000 14633141000 14821012000 9 LTLS 3081130000 3591139000 4040298000 4054774000 4647585000 10 DUTI 4429503000 4723365000 5188186000 6592255000 7421623000 11 BRNA 550907000 643964000 770384000 1125133000 1260771000 12 LMPI 540514000 608920000 685896000 815153000 812923000 13 ALMI 1504154000 1791523000 1881569000 2752078000 1781341000 14 BTON 89824000 118716000 145101000 176136000 183136000 15 CTBN 2457058000 2232750000 2595800000 3363836000 3395893000 16 LION 303900000 365816000 433497000 498568000 561913000 17 LMSH 78200000 98019000 128548000 141698000 151806000 18 NIKL 917662000 921278000 1069657000 1526633000 1503570000 19 IKAI 643788000 548790000 507425000 482057000 495673000 20 IKBI 561949000 600820000 612213000 780551000 914454000 21 ASII 1.12857E+11 1.53521E+11 1.82274E+11 2.13994E+11 2.27129E+11 22 AUTO 4644939000 5585852000 6964227000 8881642000 12617678000 23 BRAM 1349631000 1492728000 1660119000 2223454000 2769184000 24 INTA 1039511000 1634904000 3737918000 4268975000 4814061000 25 NIPS 314478000 337606000 446688000 525629000 713555000 26 PRAS 420714000 454598000 481912000 577350000 685189000 27 PYFA 99937000 100587000 118034000 135850000 167724000 28 SMGR 1.53521E+11 1.82274E+11 2.13994E+11 2.36029E+11 2.42753E+11 29 AMFG 2372657000 2690595000 3115421000 3539393000 3918391000 30 SMCB 10437249000 10950501000 12168517000 14894990000 17195352000 31 BRNA 550907000 643964000 770384000 1125133000 1260771000
(8)
No.
Kode Emiten
DAR
2010 2011 2012 2013 2014
1 PSDN 0.47 0.51 0.53 0.51 0.40
2 STTP 0.42 0.26 0.31 0.48 0.54
3 TBLA 0.67 0.66 0.62 0.66 0.71
4 GGRM 0.38 0.31 0.37 0.36 0.42
5 HDTX 0.52 0.50 0.46 0.44 0.53
6 SSTM 0.64 0.64 0.63 0.65 0.65
7 BRPT 0.59 0.51 0.49 0.54 0.86
8 AKRA 0.62 0.63 0.57 0.64 0.63
9 LTLS 0.72 0.69 0.72 0.76 0.72
10 DUTI 0.28 0.34 0.32 0.31 0.22
11 BRNA 0.65 0.59 0.60 0.61 0.73
12 LMPI 0.40 0.26 0.34 0.41 0.50
13 ALMI 0.70 0.66 0.71 0.69 0.76
14 BTON 0.21 0.19 0.22 0.22 0.21
15 CTBN 0.49 0.59 0.41 0.47 0.45
16 LION 0.17 0.14 0.17 0.14 0.17
17 LMSH 0.31 0.40 0.42 0.24 0.22
18 NIKL 0.59 0.47 0.52 0.61 0.65
19 IKAI 0.45 0.47 0.47 0.51 0.57
20 IKBI 0.19 0.12 0.18 0.18 0.25
21 ASII 0.50 0.48 0.51 0.51 0.50
22 AUTO 0.30 0.27 0.27 0.32 0.38
23 BRAM 0.76 0.17 0.19 0.28 0.26
24 INTA 0.81 0.66 0.73 0.86 0.88
25 NIPS 0.99 0.60 0.56 0.63 0.59
26 PRAS 0.65 0.81 0.70 0.71 0.51
27 PYFA 0.32 0.27 0.23 0.30 0.35
28 SMGR 0.50 0.51 0.51 0.50 0.49
29 AMFG 0.21 0.22 0.20 0.21 0.22
30 SMCB 0.37 0.35 0.31 0.31 0.41
(9)
Hasil Olahan Spss
(10)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 31
Normal Parametersa,b Mean 0E-7
Std. Deviation .41582328
Most Extreme Differences
Absolute .074
Positive .074
Negative -.067
Kolmogorov-Smirnov Z .414
Asymp. Sig. (2-tailed) .995
a. Test distribution is Normal. b. Calculated from data.
(11)
Hasil Uji Glejser
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
T Sig.
B Std. Error Beta
1
(Constant) .632 .221 2.865 .008
Kepemilikan_Manajerial -.600 .718 -.161 -.836 .411
Kepemilikan_Institusional .081 .220 .069 .366 .717
KMSRIS -.816 .475 -.316 -1.717 .097
a. Dependent Variable: absut
C.
Uji Autokorelasi (Tanpa variabel kontrol)
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .634a .402 .335 .438316 1.853
a. Predictors: (Constant), KMSRIS, Kepemilikan_Institusional, Kepemilikan_Manajerial b. Dependent Variable: ATO
D.
Uji Multikolinearitas (Tanpa variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 1.140 .400 2.850 .008
Kepemilikan_Manajerial 3.094 1.302 .382 2.375 .025 .856 1.168 Kepemilikan_Institusional .956 .400 .377 2.390 .024 .892 1.122
KMSRIS -1.922 .862 -.342 -2.228 .034 .940 1.064
(12)
E.
Uji Signifikansi Simultan Uji f (Tanpa variabel kontrol)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 3.486 3 1.162 6.049 .003b
Residual 5.187 27 .192
Total 8.673 30
a. Dependent Variable: ATO
b. Predictors: (Constant), KMSRIS, Kepemilikan_Institusional, Kepemilikan_Manajerial
F.
Uji Signifikansi Parsial uji t (Tanpa variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 1.140 .400 2.850 .008
Kepemilikan_Manajerial 3.094 1.302 .382 2.375 .025 Kepemilikan_Institusional .956 .400 .377 2.390 .024
KMSRIS -1.922 .862 -.342 -2.228 .034
a. Dependent Variable: ATO
(13)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 31
Normal Parametersa,b Mean 0E-7
Std. Deviation .36133756
Most Extreme Differences
Absolute .099
Positive .070
Negative -.099
Kolmogorov-Smirnov Z .554
Asymp. Sig. (2-tailed) .919
a. Test distribution is Normal. b. Calculated from data.
(14)
H.
Uji Heterokedastisitas (Dengan variabel kontrol)
I.
Uji Glejser (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) .361 .326 1.105 .280
Kepemilikan_Manajerial -1.114 .721 -.344 -1.545 .135
Kepemilikan_Institusional .147 .212 .145 .690 .496
KMSRIS -.525 .472 -.234 -1.114 .276
DAR -.272 .247 -.256 -1.102 .281
SIZE .011 .015 .158 .753 .459
a. Dependent Variable: absut
J.
Uji Autokorelasi (Dengan variabel kontrol)
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .741a .548 .458 .395825 1.931
a. Predictors: (Constant), SIZE, Kepemilikan_Institusional, KMSRIS, Kepemilikan_Manajerial, DAR
(15)
K.
Uji Multikolinearitas (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
T Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) .717 .587 1.220 .234
Kepemilikan_Manajerial 1.557 1.298 .192 1.199 .242 .702 1.424 Kepemilikan_Institusional 1.279 .382 .504 3.344 .003 .796 1.257
KMSRIS -2.881 .849 -.513 -3.393 .002 .791 1.265
DAR -1.121 .445 -.420 -2.517 .019 .647 1.545
SIZE .059 .027 .335 2.220 .036 .795 1.258
a. Dependent Variable: ATO
L.
Uji Signifikansi Simultan Uji f (Dengan variabel kontrol)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 4.757 5 .951 6.072 .001b
Residual 3.917 25 .157
Total 8.673 30
a. Dependent Variable: ATO
b. Predictors: (Constant), SIZE, Kepemilikan_Institusional, KMSRIS, Kepemilikan_Manajerial, DAR
M.
Uji Signifikansi Parsial uji t (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std.
Error
Beta
1
(Constant) .717 .587 1.220 .234
Kepemilikan_Manajerial 1.557 1.298 .192 1.199 .242 Kepemilikan_Institusional 1.279 .382 .504 3.344 .003
(16)
-DAR -1.121 .445 -.420
-2.517 .019
SIZE .059 .027 .335 2.220 .036
(1)
Hasil Uji Glejser
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
T Sig.
B Std. Error Beta
1
(Constant) .632 .221 2.865 .008
Kepemilikan_Manajerial -.600 .718 -.161 -.836 .411
Kepemilikan_Institusional .081 .220 .069 .366 .717
KMSRIS -.816 .475 -.316 -1.717 .097
a. Dependent Variable: absut
C.
Uji Autokorelasi (Tanpa variabel kontrol)
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .634a .402 .335 .438316 1.853
a. Predictors: (Constant), KMSRIS, Kepemilikan_Institusional, Kepemilikan_Manajerial b. Dependent Variable: ATO
D.
Uji Multikolinearitas (Tanpa variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 1.140 .400 2.850 .008
Kepemilikan_Manajerial 3.094 1.302 .382 2.375 .025 .856 1.168 Kepemilikan_Institusional .956 .400 .377 2.390 .024 .892 1.122
KMSRIS -1.922 .862 -.342 -2.228 .034 .940 1.064
(2)
E.
Uji Signifikansi Simultan Uji f (Tanpa variabel kontrol)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 3.486 3 1.162 6.049 .003b
Residual 5.187 27 .192
Total 8.673 30
a. Dependent Variable: ATO
b. Predictors: (Constant), KMSRIS, Kepemilikan_Institusional, Kepemilikan_Manajerial
F.
Uji Signifikansi Parsial uji t (Tanpa variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 1.140 .400 2.850 .008
Kepemilikan_Manajerial 3.094 1.302 .382 2.375 .025 Kepemilikan_Institusional .956 .400 .377 2.390 .024
KMSRIS -1.922 .862 -.342 -2.228 .034
a. Dependent Variable: ATO
(3)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 31
Normal Parametersa,b Mean 0E-7
Std. Deviation .36133756
Most Extreme Differences
Absolute .099
Positive .070
Negative -.099
Kolmogorov-Smirnov Z .554
Asymp. Sig. (2-tailed) .919
a. Test distribution is Normal. b. Calculated from data.
(4)
H.
Uji Heterokedastisitas (Dengan variabel kontrol)
I.
Uji Glejser (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) .361 .326 1.105 .280
Kepemilikan_Manajerial -1.114 .721 -.344 -1.545 .135
Kepemilikan_Institusional .147 .212 .145 .690 .496
KMSRIS -.525 .472 -.234 -1.114 .276
DAR -.272 .247 -.256 -1.102 .281
SIZE .011 .015 .158 .753 .459
a. Dependent Variable: absut
J.
Uji Autokorelasi (Dengan variabel kontrol)
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .741a .548 .458 .395825 1.931
a. Predictors: (Constant), SIZE, Kepemilikan_Institusional, KMSRIS, Kepemilikan_Manajerial, DAR
(5)
K.
Uji Multikolinearitas (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
T Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) .717 .587 1.220 .234
Kepemilikan_Manajerial 1.557 1.298 .192 1.199 .242 .702 1.424 Kepemilikan_Institusional 1.279 .382 .504 3.344 .003 .796 1.257
KMSRIS -2.881 .849 -.513 -3.393 .002 .791 1.265
DAR -1.121 .445 -.420 -2.517 .019 .647 1.545
SIZE .059 .027 .335 2.220 .036 .795 1.258
a. Dependent Variable: ATO
L.
Uji Signifikansi Simultan Uji f (Dengan variabel kontrol)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 4.757 5 .951 6.072 .001b
Residual 3.917 25 .157
Total 8.673 30
a. Dependent Variable: ATO
b. Predictors: (Constant), SIZE, Kepemilikan_Institusional, KMSRIS, Kepemilikan_Manajerial, DAR
M.
Uji Signifikansi Parsial uji t (Dengan variabel kontrol)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std.
Error
Beta
1
(Constant) .717 .587 1.220 .234
Kepemilikan_Manajerial 1.557 1.298 .192 1.199 .242 Kepemilikan_Institusional 1.279 .382 .504 3.344 .003
KMSRIS -2.881 .849 -.513
(6)
DAR -1.121 .445 -.420
-2.517 .019
SIZE .059 .027 .335 2.220 .036