Faktor-Faktor yang Mempengaruhi Kinerja Intellectual Capital Perusahaan Manufaktur di Indonesia
LAMPIRAN
Lampiran I: Data Tiap Variabel Perusahaan Manufaktur
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
1
PT Indocement Tunggal Prakarsa Tbk
21.01
876.05
539.12
25
7.19
8.57
2
PT Holcim Indonesia Tbk
7.96
0.00
323.21
40
7.02
5.48
3
PT Asahimas Flat Glass
13.95
762.61
371.91
40
6.38
10.14
4
PT Surya Toto Indonesia Tbk
17.75
0.00
75.75
33
6.04
4.54
5
PT Argha Karya Prima Industry Tbk
4.81
91.52
106.92
30
6.11
6.01
6
PT Budi Acid Jaya Tbk
2.38
0.00
12.97
31
6.29
3.87
7
PT JAPFA Comfeed Indonesia Tbk
15.63
0.00
76.14
39
6.84
16.47
8
PT Trias Sentosa Tbk
6.74
0.00
153.42
31
6.31
16.99
9
PT Pabrik Kertas Tjiwi Kimia Tbk
2.00
0.00
42.31
38
7.32
5.68
10
PT Charoen Pokphand Indonesia Tbk
34.06
1347.89
555.97
38
6.81
9.17
11
PT Sierad Produce Tbk
2.98
0.00
18.75
25
6.31
26.92
12
PT Suparma Tbk
1.99
0.00
21.63
34
6.17
4.68
13
PT Astra International Tbk
15.07
3548.60
117.14
53
8.05
12.75
14
PT Astra Otoparts Tbk
21.94
0.00
37.12
19
6.75
6.00
15
PT Goodyear Indonesia Tbk
5.81
0.00
72.43
93
6.06
12.79
16
PT Indo Korsda Tbk
9.70
0.00
117.50
29
6.17
7.64
17
PT Gajah Tunggal Tbk
8.01
0.00
70.87
59
7.02
3.23
18
PT Indomobil Sukses Intrnasional Tbk
6.85
0.00
49.60
23
6.90
8.36
19
PT Polychem Indonesia
0.98
0.00
6.55
24
6.58
4.08
20
PT Supreme Cable Manufacturing & comerce Tbk
5.27
0.00
66.89
30
6.06
4.66
21
PT Selamat Sempurna Tbk
15.45
0.00
34.17
34
6.03
6.59
22
PT Panasia Indo Resources Tbk
0.12
0.00
0.71
27
6.01
4.80
23
PT Indo-Rama Synthetics Tbk
4.57
0.00
35.59
26
6.71
10.90
24
PT Voksel Electric Tbk
0.91
0.00
8.90
29
6.05
4.03
25
PT Tiga Pilar Sejahtera Food Tbk
4.13
45.37
20.95
20
6.29
10.75
26
PT Indofood Sukses Makmur Tbk
8.32
336.30
60.15
20
7.67
6.34
27
PT Multi Bintang Indonesia Tbk
47.56
0.00
172.57
81
6.00
7.54
28
PT Mayora Indah Tbk
11.36
0.00
56.00
23
6.64
5.05
29
PT Ultrajaya Milk Industry & Trading Co. Tbk
5.35
0.00
83.14
29
6.30
5.22
30
PT Gudang Garam Tbk
13.71
2154.93
91.26
52
7.49
19.16
31
PT HM Sampoerna Tbk
31.29
0.00
232.72
47
7.31
21.69
32
PT Kimia Farma (Persero) Tbk
8.37
0.00
26.49
41
6.22
7.68
33
PT Kalbe Farma Tbk
19.11
124.69
139.81
44
6.85
11.28
34
PT Tempo Scan Pasifik
13.78
0.00
21.86
40
6.56
7.09
35
PT Mandom Indonesia Tbk
12.55
0.00
65.93
41
6.02
7.82
36
PT Unilever Indonesia
38.90
443.90
556.29
77
6.94
14.14
2010
87
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
37
PT Indocement Tunggal Prakarsa Tbk
19.84
977.10
570.30
26
7.26
7.59
38
PT Holcim Indonesia Tbk
9.71
0.00
370.86
41
7.04
6.62
39
PT Asahimas Flat Glass
12.52
776.49
363.15
41
6.43
9.83
40
PT Surya Toto Indonesia Tbk
16.28
0.00
79.36
34
6.13
4.5
41
PT Argha Karya Prima Industry Tbk
3.65
83.51
61.63
31
6.19
8.85
42
PT Budi Acid Jaya Tbk
2.97
0.00
18.40
32
6.29
4.34
43
PT JAPFA Comfeed Indonesia Tbk
8.12
0.00
45.49
40
6.92
20.21
44
PT Trias Sentosa Tbk
6.75
0.00
156.52
32
6.33
17.85
45
PT Pabrik Kertas Tjiwi Kimia Tbk
1.98
0.00
45.04
39
7.37
5.67
46
PT Charoen Pokphand Indonesia Tbk
26.70
143.64
569.84
39
6.95
8.39
47
PT Sierad Produce Tbk
0.89
0.00
5.90
26
6.42
19.20
48
PT Suparma Tbk
2.13
0.00
23.61
35
6.19
6.41
49
PT Astra International Tbk
13.73
4393.14
124.94
54
8.19
11.31
50
PT Astra Otoparts Tbk
15.82
0.00
30.61
20
6.84
5.46
51
PT Goodyear Indonesia Tbk
3.14
0.00
34.94
94
6.07
12.41
52
PT Indo Korsda Tbk
4.28
0.00
52.36
30
6.22
7.56
53
PT Gajah Tunggal Tbk
5.92
0.00
55.06
60
7.06
3.42
54
PT Indomobil Sukses Intrnasional Tbk
7.52
0.00
81.76
24
7.11
11.54
55
PT Polychem Indonesia
5.41
0.00
50.06
25
6.72
6.87
56
PT Supreme Cable Manufacturing & comerce Tbk
7.54
0.00
118.79
31
6.16
6.40
57
PT Selamat Sempurna Tbk
19.29
0.00
44.01
35
6.06
7.51
58
PT Panasia Indo Resources Tbk
1.71
0.00
2.34
28
6.01
6.95
59
PT Indo-Rama Synthetics Tbk
6.55
0.00
59.23
27
6.79
11.17
60
PT Voksel Electric Tbk
7.03
0.00
90.76
30
6.20
4.33
61
PT Tiga Pilar Sejahtera Food Tbk
4.18
75.90
27.69
21
6.56
10.31
62
PT Indofood Sukses Makmur Tbk
9.13
350.46
72.39
21
7.73
8.39
63
PT Multi Bintang Indonesia Tbk
32.25
0.00
189.32
82
6.09
9.67
64
PT Mayora Indah Tbk
7.33
0.00
53.61
24
6.82
4.64
65
PT Ultrajaya Milk Industry & Trading Co. Tbk
4.65
0.00
74.98
30
6.34
5.58
66
PT Gudang Garam Tbk
12.68
2543.57
110.99
53
7.59
18.84
67
PT HM Sampoerna Tbk
41.62
0.00
272.43
48
7.29
20.54
68
PT Kimia Farma (Persero) Tbk
9.57
0.00
32.10
42
6.25
8.09
69
PT Kalbe Farma Tbk
18.41
145.95
155.95
45
6.92
11.24
70
PT Tempo Scan Pasifik
13.80
0.00
24.95
41
6.63
5.81
71
PT Mandom Indonesia Tbk
12.38
0.00
67.44
42
6.05
9.02
72
PT Unilever Indonesia
39.73
545.66
668.59
78
7.02
14.63
2011
88
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
73
PT Indocement Tunggal Prakarsa Tbk
20.93
1293.15
690.19
27
7.36
7.00
74
PT Holcim Indonesia Tbk
11.10
176.21
446.61
42
7.09
5.97
75
PT Asahimas Flat Glass
11.13
798.64
334.62
42
6.50
8.64
76
PT Surya Toto Indonesia Tbk
15.50
476.31
81.60
35
6.18
4.70
77
PT Argha Karya Prima Industry Tbk
1.85
45.79
50.89
32
6.23
6.96
78
PT Budi Acid Jaya Tbk
0.22
1.24
1.51
33
6.36
3.20
79
PT JAPFA Comfeed Indonesia Tbk
9.80
518.69
71.43
41
7.04
18.34
80
PT Trias Sentosa Tbk
2.81
21.88
61.43
33
6.34
14.90
81
PT Pabrik Kertas Tjiwi Kimia Tbk
1.30
252.06
28.92
40
7.41
4.06
82
PT Charoen Pokphand Indonesia Tbk
21.71
163.68
610.57
40
7.09
7.62
83
PT Sierad Produce Tbk
0.46
1.60
3.59
27
6.52
13.94
84
PT Suparma Tbk
2.40
26.74
28.53
36
6.22
5.41
85
PT Astra International Tbk
12.48
479.73
122.55
55
8.26
10.74
86
PT Astra Otoparts Tbk
12.79
294.60
32.86
21
6.08
4.69
87
PT Goodyear Indonesia Tbk
5.39
1574.09
63.98
95
6.08
12.13
88
PT Indo Korsda Tbk
9.81
484.50
138.15
31
6.35
7.48
89
PT Gajah Tunggal Tbk
8.80
324.91
84.71
61
7.11
3.67
90
PT Indomobil Sukses Intrnasional Tbk
5.11
371.58
69.57
25
7.24
15.19
91
PT Polychem Indonesia
1.40
20.89
14.08
26
6.76
6.33
92
PT Supreme Cable Manufacturing & comerce Tbk
11.42
825.66
181.62
32
6.17
6.68
93
PT Selamat Sempurna Tbk
18.63
186.53
53.80
36
6.16
7.44
94
PT Panasia Indo Resources Tbk
0.23
2.02
1.32
29
6.13
4.81
95
PT Indo-Rama Synthetics Tbk
0.14
14.23
17.35
28
6.82
11.79
96
PT Voksel Electric Tbk
8.66
176.89
110.19
31
6.23
4.13
97
PT Tiga Pilar Sejahtera Food Tbk
6.56
72.18
28.96
22
6.59
9.81
98
PT Indofood Sukses Makmur Tbk
8.06
371.41
66.35
22
7.77
7.90
99
PT Multi Bintang Indonesia Tbk
35.74
0.00
162.42
83
6.06
6.22
100
PT Mayora Indah Tbk
8.97
971.10
103.55
25
6.92
4.60
101
PT Ultrajaya Milk Industry & Trading Co. Tbk
14.60
122.36
245.65
31
6.38
5.98
102
PT Gudang Garam Tbk
9.80
2086.06
94.63
54
7.62
20.24
103
PT HM Sampoerna Tbk
37.89
2269.06
331.19
49
7.42
19.48
104
PT Kimia Farma (Persero) Tbk
9.68
36.24
36.81
43
6.32
8.71
105
PT Kalbe Farma Tbk
18.85
28.45
176.97
46
6.97
12.24
106
PT Tempo Scan Pasifik
13.71
141.15
25.95
42
6.67
6.90
107
PT Mandom Indonesia Tbk
11.92
747.88
68.97
43
6.10
10.61
108
PT Unilever Indonesia
40.38
634.24
750.58
79
7.08
14.25
2012
89
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
109
PT Indocement Tunggal Prakarsa Tbk
18.84
1361.02
660.78
28
7.42
8.00
110
PT Holcim Indonesia Tbk
6.39
124.25
293.37
43
7.17
6.20
111
PT Asahimas Flat Glass
7.38
559.88
289.38
43
6.52
8.05
112
PT Surya Toto Indonesia Tbk
12.41
408.24
79.42
36
6.21
4.28
113
PT Argha Karya Prima Industry Tbk
1.13
33.43
34.33
33
6.30
6.83
114
PT Budi Acid Jaya Tbk
-1.85
-9.30
15.53
34
6.39
3.70
115
PT JAPFA Comfeed Indonesia Tbk
6.04
71.94
49.57
42
7.13
15.66
116
PT Trias Sentosa Tbk
0.76
8.15
42.57
34
6.48
12.63
117
PT Pabrik Kertas Tjiwi Kimia Tbk
0.64
148.21
16.64
41
7.49
4.71
118
PT Charoen Pokphand Indonesia Tbk
16.08
154.34
558.15
41
7.20
6.98
119
PT Sierad Produce Tbk
0.21
1.29
2.98
28
6.50
16.80
120
PT Suparma Tbk
0.71
8.30
12.69
37
6.24
5.56
121
PT Astra International Tbk
10.42
479.63
117.35
56
8.33
8.21
122
PT Astra Otoparts Tbk
8.39
208.78
28.27
22
7.10
5.93
123
PT Goodyear Indonesia Tbk
3.93
1243.09
58.94
96
6.11
12.45
124
PT Indo Korsda Tbk
1.44
82.70
33.52
32
6.44
7.40
125
PT Gajah Tunggal Tbk
1.41
59.01
36.29
62
7.16
2.87
126
PT Indomobil Sukses Intrnasional Tbk
3.17
205.58
47.99
26
7.32
8.47
127
PT Polychem Indonesia
2.28
36.19
25.42
27
6.82
7.45
128
PT Supreme Cable Manufacturing & comerce Tbk
5.28
464.45
127.25
33
6.23
5.61
129
PT Selamat Sempurna Tbk
5.40
54.49
22.16
37
6.21
6.58
130
PT Panasia Indo Resources Tbk
-5.67
-82.66
0.29
30
6.36
4.48
131
PT Indo-Rama Synthetics Tbk
0.17
25.37
52.80
29
6.92
7.95
132
PT Voksel Electric Tbk
1.53
38.15
41.13
32
6.32
3.52
133
PT Tiga Pilar Sejahtera Food Tbk
5.28
73.97
31.68
23
4.68
7.79
134
PT Indofood Sukses Makmur Tbk
4.38
285.16
40.26
23
5.89
4.86
135
PT Multi Bintang Indonesia Tbk
32.71
0.00
239.10
84
6.06
11.50
136
PT Mayora Indah Tbk
8.67
993.11
80.68
26
4.95
4.93
137
PT Ultrajaya Milk Industry & Trading Co. Tbk
10.23
96.35
296.47
32
6.43
6.34
138
PT Gudang Garam Tbk
8.63
2249.76
87.68
55
7.71
18.53
139
PT HM Sampoerna Tbk
18.88
1142.75
239.07
50
7.42
20.34
140
PT Kimia Farma (Persero) Tbk
8.72
38.63
38.71
44
6.39
8.12
141
PT Kalbe Farma Tbk
17.41
37.80
115.88
47
7.05
10.46
142
PT Tempo Scan Pasifik
11.14
127.70
26.44
43
6.72
6.29
143
PT Mandom Indonesia Tbk
11.13
806.79
79.79
44
6.16
8.61
144
PT Unilever Indonesia
51.51
701.52
796.70
80
6.87
12.13
2013
90
Lampiran II: Hasil Olah Data SPSS 18
Statistik Deskriptif Variabel Penelitian
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ROA
144
-5.67
51.51
10.8402
10.44030
EPS
144
-82.66
4393.14
333.4521
669.92833
EP
144
.29
796.70
134.4411
174.74030
Umur
144
19.00
96.00
39.4167
16.91918
Ukuran
144
4.68
8.33
6.6531
.58652
VAIC
144
2.87
26.92
8.9739
4.75355
Valid N
(listwise)
144
Regression
Uji Normalitas
91
Hasil Uji Normalitas Sebelum Transformasi Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
144
Normal Parameters
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
4.27067119
Absolute
.156
Positive
.156
Negative
-.083
Kolmogorov-Smirnov Z
1.867
Asymp. Sig. (2-tailed)
.002
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Normalitas Sebelum Transformasi Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
144
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.44788056
Absolute
.086
Positive
.086
Negative
-.053
92
Kolmogorov-Smirnov Z
1.035
Asymp. Sig. (2-tailed)
.234
a. Test distribution is Normal.
b. Calculated from data.
Uji Heteroskedastisitas
Pendekatan Grafik
Pendekatan Statistik
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Std. Error
-1.130
.559
LN_ROA
-.024
.027
LN_EPS
-.019
LN_EP
Coefficients
Beta
t
Sig.
-2.020
.045
-.121
-.895
.372
.009
-.192
-2.028
.545
-.014
.031
-.068
-.459
.647
LN_UMUR
.074
.067
.096
1.107
.270
LN_UKURAN
.724
.285
.224
2.538
.112
93
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Coefficients
Std. Error
Beta
-1.130
.559
LN_ROA
-.024
.027
LN_EPS
-.019
LN_EP
t
Sig.
-2.020
.045
-.121
-.895
.372
.009
-.192
-2.028
.545
-.014
.031
-.068
-.459
.647
LN_UMUR
.074
.067
.096
1.107
.270
LN_UKURAN
.724
.285
.224
2.538
.112
a. Dependent Variable: absut
Uji Autokorelasi
Hasil Uji Autokorelasi (Durbin-Watson)
odel
1
R
.397
R
Square
Adjusted
R Square
Std. Error of
the Estimate
.157
.127
.45592
Durbin-Watson
2.308
a. Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
b. Dependent Variable: LN_VAIC
Uji Multikolinieritas
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
LN_ROA
Std. Error
-.996
.924
.062
.045
Coefficients
Beta
Collinearity Statistics
t
.181
Sig.
-1.077
.283
1.391
.167
Tolerance
.359
94
VIF
2.784
LN_EPS
LN_EP
LN_UMUR
LN_UKURAN
.010
.015
.062
.677
.500
.733
1.364
-.010
.050
-.027
-.191
.848
.301
3.322
.241
.111
.183
2.181
.031
.869
1.150
1.107
.471
.200
2.349
.020
.843
1.186
a. Dependent Variable: LN_VAIC
Analisis Regresi Berganda
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Std. Error
-.996
.924
LN_ROA
.062
.045
LN_EPS
.010
LN_EP
LN_UMUR
LN_UKURAN
Coefficients
Beta
t
Sig.
-1.077
.283
.181
1.391
.167
.015
.062
.677
.500
-.010
.050
-.027
-.191
.848
.241
.111
.183
2.181
.031
1.107
.471
.200
2.349
.020
a. Dependent Variable: LN_VAIC
Uji F (Secara Simultan)
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
5.352
5
1.070
Residual
28.685
138
.208
Total
34.037
143
F
Sig.
5.149
.000a
a. Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
b. Dependent Variable: LN_VAIC
Uji t (Secara Parsial)
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
Std. Error
Coefficients
Beta
t
Sig.
95
1
(Constant)
-.996
.924
LN_ROA
.062
.045
LN_EPS
.010
LN_EP
LN_UMUR
LN_UKURAN
-1.077
.283
.181
1.391
.167
.015
.062
.677
.500
-.010
.050
-.027
-.191
.848
.241
.111
.183
2.181
.031
1.107
.471
.200
2.349
.020
a. Dependent Variable: LN_VAIC
Uji Koefisien Determinasi (�� )
Mo d e l S u m m a ry
a.
b.
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
1
.397
.157
.127
.45592
Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
Dependent Variable: LN_VAIC
96
Lampiran I: Data Tiap Variabel Perusahaan Manufaktur
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
1
PT Indocement Tunggal Prakarsa Tbk
21.01
876.05
539.12
25
7.19
8.57
2
PT Holcim Indonesia Tbk
7.96
0.00
323.21
40
7.02
5.48
3
PT Asahimas Flat Glass
13.95
762.61
371.91
40
6.38
10.14
4
PT Surya Toto Indonesia Tbk
17.75
0.00
75.75
33
6.04
4.54
5
PT Argha Karya Prima Industry Tbk
4.81
91.52
106.92
30
6.11
6.01
6
PT Budi Acid Jaya Tbk
2.38
0.00
12.97
31
6.29
3.87
7
PT JAPFA Comfeed Indonesia Tbk
15.63
0.00
76.14
39
6.84
16.47
8
PT Trias Sentosa Tbk
6.74
0.00
153.42
31
6.31
16.99
9
PT Pabrik Kertas Tjiwi Kimia Tbk
2.00
0.00
42.31
38
7.32
5.68
10
PT Charoen Pokphand Indonesia Tbk
34.06
1347.89
555.97
38
6.81
9.17
11
PT Sierad Produce Tbk
2.98
0.00
18.75
25
6.31
26.92
12
PT Suparma Tbk
1.99
0.00
21.63
34
6.17
4.68
13
PT Astra International Tbk
15.07
3548.60
117.14
53
8.05
12.75
14
PT Astra Otoparts Tbk
21.94
0.00
37.12
19
6.75
6.00
15
PT Goodyear Indonesia Tbk
5.81
0.00
72.43
93
6.06
12.79
16
PT Indo Korsda Tbk
9.70
0.00
117.50
29
6.17
7.64
17
PT Gajah Tunggal Tbk
8.01
0.00
70.87
59
7.02
3.23
18
PT Indomobil Sukses Intrnasional Tbk
6.85
0.00
49.60
23
6.90
8.36
19
PT Polychem Indonesia
0.98
0.00
6.55
24
6.58
4.08
20
PT Supreme Cable Manufacturing & comerce Tbk
5.27
0.00
66.89
30
6.06
4.66
21
PT Selamat Sempurna Tbk
15.45
0.00
34.17
34
6.03
6.59
22
PT Panasia Indo Resources Tbk
0.12
0.00
0.71
27
6.01
4.80
23
PT Indo-Rama Synthetics Tbk
4.57
0.00
35.59
26
6.71
10.90
24
PT Voksel Electric Tbk
0.91
0.00
8.90
29
6.05
4.03
25
PT Tiga Pilar Sejahtera Food Tbk
4.13
45.37
20.95
20
6.29
10.75
26
PT Indofood Sukses Makmur Tbk
8.32
336.30
60.15
20
7.67
6.34
27
PT Multi Bintang Indonesia Tbk
47.56
0.00
172.57
81
6.00
7.54
28
PT Mayora Indah Tbk
11.36
0.00
56.00
23
6.64
5.05
29
PT Ultrajaya Milk Industry & Trading Co. Tbk
5.35
0.00
83.14
29
6.30
5.22
30
PT Gudang Garam Tbk
13.71
2154.93
91.26
52
7.49
19.16
31
PT HM Sampoerna Tbk
31.29
0.00
232.72
47
7.31
21.69
32
PT Kimia Farma (Persero) Tbk
8.37
0.00
26.49
41
6.22
7.68
33
PT Kalbe Farma Tbk
19.11
124.69
139.81
44
6.85
11.28
34
PT Tempo Scan Pasifik
13.78
0.00
21.86
40
6.56
7.09
35
PT Mandom Indonesia Tbk
12.55
0.00
65.93
41
6.02
7.82
36
PT Unilever Indonesia
38.90
443.90
556.29
77
6.94
14.14
2010
87
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
37
PT Indocement Tunggal Prakarsa Tbk
19.84
977.10
570.30
26
7.26
7.59
38
PT Holcim Indonesia Tbk
9.71
0.00
370.86
41
7.04
6.62
39
PT Asahimas Flat Glass
12.52
776.49
363.15
41
6.43
9.83
40
PT Surya Toto Indonesia Tbk
16.28
0.00
79.36
34
6.13
4.5
41
PT Argha Karya Prima Industry Tbk
3.65
83.51
61.63
31
6.19
8.85
42
PT Budi Acid Jaya Tbk
2.97
0.00
18.40
32
6.29
4.34
43
PT JAPFA Comfeed Indonesia Tbk
8.12
0.00
45.49
40
6.92
20.21
44
PT Trias Sentosa Tbk
6.75
0.00
156.52
32
6.33
17.85
45
PT Pabrik Kertas Tjiwi Kimia Tbk
1.98
0.00
45.04
39
7.37
5.67
46
PT Charoen Pokphand Indonesia Tbk
26.70
143.64
569.84
39
6.95
8.39
47
PT Sierad Produce Tbk
0.89
0.00
5.90
26
6.42
19.20
48
PT Suparma Tbk
2.13
0.00
23.61
35
6.19
6.41
49
PT Astra International Tbk
13.73
4393.14
124.94
54
8.19
11.31
50
PT Astra Otoparts Tbk
15.82
0.00
30.61
20
6.84
5.46
51
PT Goodyear Indonesia Tbk
3.14
0.00
34.94
94
6.07
12.41
52
PT Indo Korsda Tbk
4.28
0.00
52.36
30
6.22
7.56
53
PT Gajah Tunggal Tbk
5.92
0.00
55.06
60
7.06
3.42
54
PT Indomobil Sukses Intrnasional Tbk
7.52
0.00
81.76
24
7.11
11.54
55
PT Polychem Indonesia
5.41
0.00
50.06
25
6.72
6.87
56
PT Supreme Cable Manufacturing & comerce Tbk
7.54
0.00
118.79
31
6.16
6.40
57
PT Selamat Sempurna Tbk
19.29
0.00
44.01
35
6.06
7.51
58
PT Panasia Indo Resources Tbk
1.71
0.00
2.34
28
6.01
6.95
59
PT Indo-Rama Synthetics Tbk
6.55
0.00
59.23
27
6.79
11.17
60
PT Voksel Electric Tbk
7.03
0.00
90.76
30
6.20
4.33
61
PT Tiga Pilar Sejahtera Food Tbk
4.18
75.90
27.69
21
6.56
10.31
62
PT Indofood Sukses Makmur Tbk
9.13
350.46
72.39
21
7.73
8.39
63
PT Multi Bintang Indonesia Tbk
32.25
0.00
189.32
82
6.09
9.67
64
PT Mayora Indah Tbk
7.33
0.00
53.61
24
6.82
4.64
65
PT Ultrajaya Milk Industry & Trading Co. Tbk
4.65
0.00
74.98
30
6.34
5.58
66
PT Gudang Garam Tbk
12.68
2543.57
110.99
53
7.59
18.84
67
PT HM Sampoerna Tbk
41.62
0.00
272.43
48
7.29
20.54
68
PT Kimia Farma (Persero) Tbk
9.57
0.00
32.10
42
6.25
8.09
69
PT Kalbe Farma Tbk
18.41
145.95
155.95
45
6.92
11.24
70
PT Tempo Scan Pasifik
13.80
0.00
24.95
41
6.63
5.81
71
PT Mandom Indonesia Tbk
12.38
0.00
67.44
42
6.05
9.02
72
PT Unilever Indonesia
39.73
545.66
668.59
78
7.02
14.63
2011
88
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
73
PT Indocement Tunggal Prakarsa Tbk
20.93
1293.15
690.19
27
7.36
7.00
74
PT Holcim Indonesia Tbk
11.10
176.21
446.61
42
7.09
5.97
75
PT Asahimas Flat Glass
11.13
798.64
334.62
42
6.50
8.64
76
PT Surya Toto Indonesia Tbk
15.50
476.31
81.60
35
6.18
4.70
77
PT Argha Karya Prima Industry Tbk
1.85
45.79
50.89
32
6.23
6.96
78
PT Budi Acid Jaya Tbk
0.22
1.24
1.51
33
6.36
3.20
79
PT JAPFA Comfeed Indonesia Tbk
9.80
518.69
71.43
41
7.04
18.34
80
PT Trias Sentosa Tbk
2.81
21.88
61.43
33
6.34
14.90
81
PT Pabrik Kertas Tjiwi Kimia Tbk
1.30
252.06
28.92
40
7.41
4.06
82
PT Charoen Pokphand Indonesia Tbk
21.71
163.68
610.57
40
7.09
7.62
83
PT Sierad Produce Tbk
0.46
1.60
3.59
27
6.52
13.94
84
PT Suparma Tbk
2.40
26.74
28.53
36
6.22
5.41
85
PT Astra International Tbk
12.48
479.73
122.55
55
8.26
10.74
86
PT Astra Otoparts Tbk
12.79
294.60
32.86
21
6.08
4.69
87
PT Goodyear Indonesia Tbk
5.39
1574.09
63.98
95
6.08
12.13
88
PT Indo Korsda Tbk
9.81
484.50
138.15
31
6.35
7.48
89
PT Gajah Tunggal Tbk
8.80
324.91
84.71
61
7.11
3.67
90
PT Indomobil Sukses Intrnasional Tbk
5.11
371.58
69.57
25
7.24
15.19
91
PT Polychem Indonesia
1.40
20.89
14.08
26
6.76
6.33
92
PT Supreme Cable Manufacturing & comerce Tbk
11.42
825.66
181.62
32
6.17
6.68
93
PT Selamat Sempurna Tbk
18.63
186.53
53.80
36
6.16
7.44
94
PT Panasia Indo Resources Tbk
0.23
2.02
1.32
29
6.13
4.81
95
PT Indo-Rama Synthetics Tbk
0.14
14.23
17.35
28
6.82
11.79
96
PT Voksel Electric Tbk
8.66
176.89
110.19
31
6.23
4.13
97
PT Tiga Pilar Sejahtera Food Tbk
6.56
72.18
28.96
22
6.59
9.81
98
PT Indofood Sukses Makmur Tbk
8.06
371.41
66.35
22
7.77
7.90
99
PT Multi Bintang Indonesia Tbk
35.74
0.00
162.42
83
6.06
6.22
100
PT Mayora Indah Tbk
8.97
971.10
103.55
25
6.92
4.60
101
PT Ultrajaya Milk Industry & Trading Co. Tbk
14.60
122.36
245.65
31
6.38
5.98
102
PT Gudang Garam Tbk
9.80
2086.06
94.63
54
7.62
20.24
103
PT HM Sampoerna Tbk
37.89
2269.06
331.19
49
7.42
19.48
104
PT Kimia Farma (Persero) Tbk
9.68
36.24
36.81
43
6.32
8.71
105
PT Kalbe Farma Tbk
18.85
28.45
176.97
46
6.97
12.24
106
PT Tempo Scan Pasifik
13.71
141.15
25.95
42
6.67
6.90
107
PT Mandom Indonesia Tbk
11.92
747.88
68.97
43
6.10
10.61
108
PT Unilever Indonesia
40.38
634.24
750.58
79
7.08
14.25
2012
89
No
Nama Perusahaan
Tahun
ROA
EPS
EP
UMUR
UKURAN
VAIC
109
PT Indocement Tunggal Prakarsa Tbk
18.84
1361.02
660.78
28
7.42
8.00
110
PT Holcim Indonesia Tbk
6.39
124.25
293.37
43
7.17
6.20
111
PT Asahimas Flat Glass
7.38
559.88
289.38
43
6.52
8.05
112
PT Surya Toto Indonesia Tbk
12.41
408.24
79.42
36
6.21
4.28
113
PT Argha Karya Prima Industry Tbk
1.13
33.43
34.33
33
6.30
6.83
114
PT Budi Acid Jaya Tbk
-1.85
-9.30
15.53
34
6.39
3.70
115
PT JAPFA Comfeed Indonesia Tbk
6.04
71.94
49.57
42
7.13
15.66
116
PT Trias Sentosa Tbk
0.76
8.15
42.57
34
6.48
12.63
117
PT Pabrik Kertas Tjiwi Kimia Tbk
0.64
148.21
16.64
41
7.49
4.71
118
PT Charoen Pokphand Indonesia Tbk
16.08
154.34
558.15
41
7.20
6.98
119
PT Sierad Produce Tbk
0.21
1.29
2.98
28
6.50
16.80
120
PT Suparma Tbk
0.71
8.30
12.69
37
6.24
5.56
121
PT Astra International Tbk
10.42
479.63
117.35
56
8.33
8.21
122
PT Astra Otoparts Tbk
8.39
208.78
28.27
22
7.10
5.93
123
PT Goodyear Indonesia Tbk
3.93
1243.09
58.94
96
6.11
12.45
124
PT Indo Korsda Tbk
1.44
82.70
33.52
32
6.44
7.40
125
PT Gajah Tunggal Tbk
1.41
59.01
36.29
62
7.16
2.87
126
PT Indomobil Sukses Intrnasional Tbk
3.17
205.58
47.99
26
7.32
8.47
127
PT Polychem Indonesia
2.28
36.19
25.42
27
6.82
7.45
128
PT Supreme Cable Manufacturing & comerce Tbk
5.28
464.45
127.25
33
6.23
5.61
129
PT Selamat Sempurna Tbk
5.40
54.49
22.16
37
6.21
6.58
130
PT Panasia Indo Resources Tbk
-5.67
-82.66
0.29
30
6.36
4.48
131
PT Indo-Rama Synthetics Tbk
0.17
25.37
52.80
29
6.92
7.95
132
PT Voksel Electric Tbk
1.53
38.15
41.13
32
6.32
3.52
133
PT Tiga Pilar Sejahtera Food Tbk
5.28
73.97
31.68
23
4.68
7.79
134
PT Indofood Sukses Makmur Tbk
4.38
285.16
40.26
23
5.89
4.86
135
PT Multi Bintang Indonesia Tbk
32.71
0.00
239.10
84
6.06
11.50
136
PT Mayora Indah Tbk
8.67
993.11
80.68
26
4.95
4.93
137
PT Ultrajaya Milk Industry & Trading Co. Tbk
10.23
96.35
296.47
32
6.43
6.34
138
PT Gudang Garam Tbk
8.63
2249.76
87.68
55
7.71
18.53
139
PT HM Sampoerna Tbk
18.88
1142.75
239.07
50
7.42
20.34
140
PT Kimia Farma (Persero) Tbk
8.72
38.63
38.71
44
6.39
8.12
141
PT Kalbe Farma Tbk
17.41
37.80
115.88
47
7.05
10.46
142
PT Tempo Scan Pasifik
11.14
127.70
26.44
43
6.72
6.29
143
PT Mandom Indonesia Tbk
11.13
806.79
79.79
44
6.16
8.61
144
PT Unilever Indonesia
51.51
701.52
796.70
80
6.87
12.13
2013
90
Lampiran II: Hasil Olah Data SPSS 18
Statistik Deskriptif Variabel Penelitian
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ROA
144
-5.67
51.51
10.8402
10.44030
EPS
144
-82.66
4393.14
333.4521
669.92833
EP
144
.29
796.70
134.4411
174.74030
Umur
144
19.00
96.00
39.4167
16.91918
Ukuran
144
4.68
8.33
6.6531
.58652
VAIC
144
2.87
26.92
8.9739
4.75355
Valid N
(listwise)
144
Regression
Uji Normalitas
91
Hasil Uji Normalitas Sebelum Transformasi Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
144
Normal Parameters
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
4.27067119
Absolute
.156
Positive
.156
Negative
-.083
Kolmogorov-Smirnov Z
1.867
Asymp. Sig. (2-tailed)
.002
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Normalitas Sebelum Transformasi Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
144
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.44788056
Absolute
.086
Positive
.086
Negative
-.053
92
Kolmogorov-Smirnov Z
1.035
Asymp. Sig. (2-tailed)
.234
a. Test distribution is Normal.
b. Calculated from data.
Uji Heteroskedastisitas
Pendekatan Grafik
Pendekatan Statistik
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Std. Error
-1.130
.559
LN_ROA
-.024
.027
LN_EPS
-.019
LN_EP
Coefficients
Beta
t
Sig.
-2.020
.045
-.121
-.895
.372
.009
-.192
-2.028
.545
-.014
.031
-.068
-.459
.647
LN_UMUR
.074
.067
.096
1.107
.270
LN_UKURAN
.724
.285
.224
2.538
.112
93
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Coefficients
Std. Error
Beta
-1.130
.559
LN_ROA
-.024
.027
LN_EPS
-.019
LN_EP
t
Sig.
-2.020
.045
-.121
-.895
.372
.009
-.192
-2.028
.545
-.014
.031
-.068
-.459
.647
LN_UMUR
.074
.067
.096
1.107
.270
LN_UKURAN
.724
.285
.224
2.538
.112
a. Dependent Variable: absut
Uji Autokorelasi
Hasil Uji Autokorelasi (Durbin-Watson)
odel
1
R
.397
R
Square
Adjusted
R Square
Std. Error of
the Estimate
.157
.127
.45592
Durbin-Watson
2.308
a. Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
b. Dependent Variable: LN_VAIC
Uji Multikolinieritas
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
LN_ROA
Std. Error
-.996
.924
.062
.045
Coefficients
Beta
Collinearity Statistics
t
.181
Sig.
-1.077
.283
1.391
.167
Tolerance
.359
94
VIF
2.784
LN_EPS
LN_EP
LN_UMUR
LN_UKURAN
.010
.015
.062
.677
.500
.733
1.364
-.010
.050
-.027
-.191
.848
.301
3.322
.241
.111
.183
2.181
.031
.869
1.150
1.107
.471
.200
2.349
.020
.843
1.186
a. Dependent Variable: LN_VAIC
Analisis Regresi Berganda
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
1
(Constant)
Std. Error
-.996
.924
LN_ROA
.062
.045
LN_EPS
.010
LN_EP
LN_UMUR
LN_UKURAN
Coefficients
Beta
t
Sig.
-1.077
.283
.181
1.391
.167
.015
.062
.677
.500
-.010
.050
-.027
-.191
.848
.241
.111
.183
2.181
.031
1.107
.471
.200
2.349
.020
a. Dependent Variable: LN_VAIC
Uji F (Secara Simultan)
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
5.352
5
1.070
Residual
28.685
138
.208
Total
34.037
143
F
Sig.
5.149
.000a
a. Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
b. Dependent Variable: LN_VAIC
Uji t (Secara Parsial)
Coefficientsa
Model
Standardized
Unstandardized Coefficients
B
Std. Error
Coefficients
Beta
t
Sig.
95
1
(Constant)
-.996
.924
LN_ROA
.062
.045
LN_EPS
.010
LN_EP
LN_UMUR
LN_UKURAN
-1.077
.283
.181
1.391
.167
.015
.062
.677
.500
-.010
.050
-.027
-.191
.848
.241
.111
.183
2.181
.031
1.107
.471
.200
2.349
.020
a. Dependent Variable: LN_VAIC
Uji Koefisien Determinasi (�� )
Mo d e l S u m m a ry
a.
b.
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
1
.397
.157
.127
.45592
Predictors: (Constant), LN_UKURAN, LN_UMUR, LN_ROA, LN_EPS, LN_EP
Dependent Variable: LN_VAIC
96